US Code

Search

Search the current U.S. Code within Title 26

Search by citation or keyword across the current edition within Title 26.

19 results 1246
Scoped to Title 26
Title 26 Title 26 / Section 1246, 1247

26 U.S.C. § 1246, 1247

Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]

Title 26 Title 26 / Section 6401

26 U.S.C. § 6401

Amounts treated as overpayments

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter A Procedure in General

Amounts treated as overpayments

Title 26 Title 26 / Section 1446

26 U.S.C. § 1446

Withholding of tax on foreign partners’ share of effectively connected income

Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subchapter A Nonresident Aliens and Foreign Corporations

Withholding of tax on foreign partners’ share of effectively connected income

Title 26 Title 26 / Section 2001

26 U.S.C. § 2001

Imposition and rate of tax

Subchapter A Estates of Citizens or Residents / Part I TAX IMPOSED

Imposition and rate of tax

Title 26 Title 26 / Section 1

26 U.S.C. § 1

Tax imposed

Subchapter A Determination of Tax Liability / Part I TAX ON INDIVIDUALS

Tax imposed

Title 26 Title 26 / Section 1223

26 U.S.C. § 1223

Holding period of property

Subchapter P Capital Gains and Losses / Part III GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Holding period of property

Title 26 Title 26 / Section 1248

26 U.S.C. § 1248

Gain from certain sales or exchanges of stock in certain foreign corporations

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Gain from certain sales or exchanges of stock in certain foreign corporations

Title 26 Title 26 / Section 1260

26 U.S.C. § 1260

Gains from constructive ownership transactions

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Gains from constructive ownership transactions

Title 26 Title 26 / Section 706

26 U.S.C. § 706

Taxable years of partner and partnership

Subchapter K Partners and Partnerships / Part I DETERMINATION OF TAX LIABILITY

Taxable years of partner and partnership

Title 26 Title 26 / Section 1015

26 U.S.C. § 1015

Basis of property acquired by gifts and transfers in trust

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Basis of property acquired by gifts and transfers in trust

Title 26 Title 26 / Section 1023

26 U.S.C. § 1023

Cross references

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Cross references

Title 26 Title 26 / Section 121

26 U.S.C. § 121

Exclusion of gain from sale of principal residence

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Exclusion of gain from sale of principal residence

Title 26 Title 26 / Section 166

26 U.S.C. § 166

Bad debts

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Bad debts

Title 26 Title 26 / Section 584

26 U.S.C. § 584

Common trust funds

Subchapter H Banking Institutions / Part I RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS

Common trust funds

Title 26 Title 26 / Section 1291

26 U.S.C. § 1291

Interest on tax deferral

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart A Interest on Tax Deferral

Interest on tax deferral

Title 26 Title 26 / Section 312

26 U.S.C. § 312

Effect on earnings and profits

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart B Effects on Corporation

Effect on earnings and profits

Title 26 Title 26 / Section 1298

26 U.S.C. § 1298

Special rules

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart D General Provisions

Special rules

Title 26 Title 26 / Section 751

26 U.S.C. § 751

Unrealized receivables and inventory items

Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS / Subpart D Provisions Common to Other Subparts

Unrealized receivables and inventory items

Title 26 Title 26 / Section 904

26 U.S.C. § 904

Limitation on credit

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Limitation on credit