Search the current U.S. Code within Title 26

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

8 results 1491,1492

Scoped to Title 26

Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 5 REPEALED] / Section 1491, 1492

26 U.S.C. § 1491, 1492

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Subtitle A Income Taxes / Chapter 5 REPEALED]

Exact citation match for 26 USC § 1491,1492

Title 26 Title 26 / Section 367

26 U.S.C. § 367

Foreign corporations

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart D Special Rule; Definitions

Foreign corporations

Title 26 Title 26 / Section 1494

26 U.S.C. § 1494

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Subtitle A Income Taxes / Chapter 5 REPEALED]

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

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 864

26 U.S.C. § 864

Definitions and special rules

Subchapter N Tax Based on Income From Sources Within or Without the United States / Part I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Definitions and special rules

Title 26 Title 26 / Section 814

26 U.S.C. § 814

Contiguous country branches of domestic life insurance companies

Part I LIFE INSURANCE COMPANIES / Subpart D Accounting, Allocation, and Foreign Provisions

Contiguous country branches of domestic life insurance companies

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

Title 26 Title 26 / Section 6013

26 U.S.C. § 6013

Joint returns of income tax by husband and wife

Part II TAX RETURNS OR STATEMENTS / Subpart B Income Tax Returns

Joint returns of income tax by husband and wife