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Title 26 Title 26 / Section 6039B

26 U.S.C. § 6039B

Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]

Part III INFORMATION RETURNS / Subpart A Information Concerning Persons Subject to Special Provisions

Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]

Title 26 Title 26 / Section 54

26 U.S.C. § 54

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Part IV CREDITS AGAINST TAX / Subpart H Repealed]

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Title 26 Title 26 / Section 9009

26 U.S.C. § 9009

Reports to Congress; regulations

Subtitle H Financing of Presidential Election Campaigns / Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND

Reports to Congress; regulations

Title 26 Title 26 / Section 1393

26 U.S.C. § 1393

Definitions and special rules

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part I DESIGNATION

Definitions and special rules

Title 26 Title 26 / Section 1397E

26 U.S.C. § 1397E

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part IV INCENTIVES FOR EDUCATION ZONES

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Title 26 Title 26 / Section 1397

26 U.S.C. § 1397

Other definitions and special rules

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart A Empowerment Zone Employment Credit

Other definitions and special rules

Title 26 Title 26 / Section 3402

26 U.S.C. § 3402

Income tax collected at source

Subtitle C Employment Taxes / Chapter 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Income tax collected at source

Title 26 Title 26 / Section 4942

26 U.S.C. § 4942

Taxes on failure to distribute income

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter A Private Foundations

Taxes on failure to distribute income

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 172

26 U.S.C. § 172

Net operating loss deduction

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

Net operating loss deduction

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

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

Adjustments to basis

Title 26 Title 26 / Section 1301

26 U.S.C. § 1301

Averaging of farm income

Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part I INCOME AVERAGING

Averaging of farm income

Title 26 Title 26 / Section 1361

26 U.S.C. § 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined

Title 26 Title 26 / Section 1391

26 U.S.C. § 1391

Designation procedure

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part I DESIGNATION

Designation procedure

Title 26 Title 26 / Section 1392

26 U.S.C. § 1392

Eligibility criteria

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part I DESIGNATION

Eligibility criteria

Title 26 Title 26 / Section 1394

26 U.S.C. § 1394

Tax-exempt enterprise zone facility bonds

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES

Tax-exempt enterprise zone facility bonds

Title 26 Title 26 / Section 2056A

26 U.S.C. § 2056A

Qualified domestic trust

Subchapter A Estates of Citizens or Residents / Part IV TAXABLE ESTATE

Qualified domestic trust

Title 26 Title 26 / Section 141

26 U.S.C. § 141

Private activity bond; qualified bond

Part IV TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS / Subpart A Private Activity Bonds

Private activity bond; qualified bond

Title 26 Title 26 / Section 432

26 U.S.C. § 432

Additional funding rules for multiemployer plans in endangered status or critical status

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart A Minimum Funding Standards for Pension Plans

Additional funding rules for multiemployer plans in endangered status or critical status

Title 26 Title 26 / Section 911

26 U.S.C. § 911

Citizens or residents of the United States living abroad

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart B Earned Income of Citizens or Residents of United States

Citizens or residents of the United States living abroad