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Scoped to Title 26

Title 26 Title 26 / 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Repealed.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Subtitle A Income Taxes / Chapter 5 REPEALED]

Repealed.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

Title 26 Title 26 / Section 535

Accumulated taxable income

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part I CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

Accumulated taxable income

Title 26 Title 26 / Section 367

Foreign corporations

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

Foreign corporations

Title 26 Title 26 / Section 936

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart D Possessions of the United States

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]