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Scoped to Title 26
Title 26 Title 26 / Section 1400 to 1400C

26 U.S.C. § 1400 to 1400C

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter W Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Title 26 Title 26 / Section 1400E to 1400J

26 U.S.C. § 1400E to 1400J

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter X Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]

Title 26 Title 26 / Section 1400L to 1400U–3

26 U.S.C. § 1400L to 1400U–3

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Y Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

Title 26 Title 26 / Section 1400Z–1

26 U.S.C. § 1400Z–1

Designation

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Z Opportunity Zones

Designation

Title 26 Title 26 / Section 1400Z–2

26 U.S.C. § 1400Z–2

Special rules for capital gains invested in opportunity zones

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Z Opportunity Zones

Special rules for capital gains invested in opportunity zones

Title 26 Title 26 / Section 1202

26 U.S.C. § 1202

Partial exclusion for gain from certain small business stock

Subchapter P Capital Gains and Losses / Part I TREATMENT OF CAPITAL GAINS

Partial exclusion for gain from certain small business stock

Title 26 Title 26 / Section 5602

26 U.S.C. § 5602

Penalty for tax fraud by distiller

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

Penalty for tax fraud by distiller

Title 26 Title 26 / Section 1397B

26 U.S.C. § 1397B

Nonrecognition of gain on rollover of empowerment zone investments

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Nonrecognition of gain on rollover of empowerment zone investments

Title 26 Title 26 / Section 6039K

26 U.S.C. § 6039K

Returns with respect to qualified opportunity funds and qualified rural opportunity funds

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

Returns with respect to qualified opportunity funds and qualified rural opportunity funds

Title 26 Title 26 / Section 5603

26 U.S.C. § 5603

Penalty relating to records, returns, and reports

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

Penalty relating to records, returns, and reports

Title 26 Title 26 / Section 6039L

26 U.S.C. § 6039L

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

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

Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

Title 26 Title 26 / Section 3121

26 U.S.C. § 3121

Definitions

Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter C General Provisions

Definitions

Title 26 Title 26 / Section 7851

26 U.S.C. § 7851

Applicability of revenue laws

Chapter 80 GENERAL RULES / Subchapter B Effective Date and Related Provisions

Applicability of revenue laws

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 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 23

26 U.S.C. § 23

Adoption expenses

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Adoption expenses

Title 26 Title 26 / Section 25

26 U.S.C. § 25

Interest on certain home mortgages

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Interest on certain home mortgages

Title 26 Title 26 / Section 45D

26 U.S.C. § 45D

New markets tax credit

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

New markets tax credit

Title 26 Title 26 / Section 1396

26 U.S.C. § 1396

Empowerment zone employment credit

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

Empowerment zone employment credit

Title 26 Title 26 / Section 41

26 U.S.C. § 41

Credit for increasing research activities

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for increasing research activities