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Scoped to Title 26
Title 26 Title 26 / Section 1331 to 1337

26 U.S.C. § 1331 to 1337

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]

Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part IV REPEALED]

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]

Title 26 Title 26 / Section 1044

26 U.S.C. § 1044

Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

Title 26 Title 26 / Section 5042

26 U.S.C. § 5042

Exemption from tax

Part I GALLONAGE TAXES / Subpart C Wines

Exemption from tax

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 1245

26 U.S.C. § 1245

Gain from dispositions of certain depreciable property

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

Gain from dispositions of certain depreciable property

Title 26 Title 26 / Section 1250

26 U.S.C. § 1250

Gain from dispositions of certain depreciable realty

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

Gain from dispositions of certain depreciable realty

Title 26 Title 26 / Section 142

26 U.S.C. § 142

Exempt facility bond

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

Exempt facility bond

Title 26 Title 26 / Section 146

26 U.S.C. § 146

Volume cap

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

Volume cap

Title 26 Title 26 / Section 168

26 U.S.C. § 168

Accelerated cost recovery system

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

Accelerated cost recovery system

Title 26 Title 26 / Section 179D

26 U.S.C. § 179D

Energy efficient commercial buildings deduction

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

Energy efficient commercial buildings deduction

Title 26 Title 26 / Section 263

26 U.S.C. § 263

Capital expenditures

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Capital expenditures

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 48

26 U.S.C. § 48

Energy credit

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Energy credit

Title 26 Title 26 / Section 5041

26 U.S.C. § 5041

Imposition and rate of tax

Part I GALLONAGE TAXES / Subpart C Wines

Imposition and rate of tax

Title 26 Title 26 / Section 6103

26 U.S.C. § 6103

Confidentiality and disclosure of returns and return information

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Confidentiality and disclosure of returns and return information

Title 26 Title 26 / Section 118

26 U.S.C. § 118

Contributions to the capital of a corporation

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

Contributions to the capital of a corporation

Title 26 Title 26 / Section 1221

26 U.S.C. § 1221

Capital asset defined

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

Capital asset defined

Title 26 Title 26 / Section 1231

26 U.S.C. § 1231

Property used in the trade or business and involuntary conversions

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

Property used in the trade or business and involuntary conversions

Title 26 Title 26 / Section 162

26 U.S.C. § 162

Trade or business expenses

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

Trade or business expenses

Title 26 Title 26 / Section 274

26 U.S.C. § 274

Disallowance of certain entertainment, etc., expenses

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Disallowance of certain entertainment, etc., expenses