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Title 26 Title 26 / Section 1474

26 U.S.C. § 1474

Special rules

Subtitle A Income Taxes / Chapter 4 TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS

Special rules

Title 26 Title 26 / Section 6515

26 U.S.C. § 6515

Cross references

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Cross references

Title 26 Title 26 / Section 2107

26 U.S.C. § 2107

Expatriation to avoid tax

Chapter 11 ESTATE TAX / Subchapter B Estates of Nonresidents Not Citizens

Expatriation to avoid tax

Title 26 Title 26 / Section 2501

26 U.S.C. § 2501

Imposition of tax

Chapter 12 GIFT TAX / Subchapter A Determination of Tax Liability

Imposition of tax

Title 26 Title 26 / Section 6420

26 U.S.C. § 6420

Gasoline used on farms

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Gasoline used on farms

Title 26 Title 26 / Section 6422

26 U.S.C. § 6422

Cross references

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Cross references

Title 26 Title 26 / Section 6511

26 U.S.C. § 6511

Limitations on credit or refund

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Limitations on credit or refund

Title 26 Title 26 / Section 179B

26 U.S.C. § 179B

Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

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

Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

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 263A

26 U.S.C. § 263A

Capitalization and inclusion in inventory costs of certain expenses

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

Capitalization and inclusion in inventory costs of certain expenses

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 6652

26 U.S.C. § 6652

Failure to file certain information returns, registration statements, etc.

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Failure to file certain information returns, registration statements, etc.

Title 26 Title 26 / Section 45H

26 U.S.C. § 45H

Credit for production of low sulfur diesel fuel

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for production of low sulfur diesel fuel

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 877

26 U.S.C. § 877

Expatriation to avoid tax

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart A Nonresident Alien Individuals

Expatriation to avoid tax

Title 26 Title 26 / Section 877A

26 U.S.C. § 877A

Tax responsibilities of expatriation

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart A Nonresident Alien Individuals

Tax responsibilities of expatriation

Title 26 Title 26 / Section 6039G

26 U.S.C. § 6039G

Information on individuals losing United States citizenship

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

Information on individuals losing United States citizenship