US Code

Search

Search the current U.S. Code within Title 26

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

9 results 1603
Scoped to Title 26
Title 26 Title 26 / Section 4377

26 U.S.C. § 4377

Definitions and special rules

Chapter 34 TAXES ON CERTAIN INSURANCE POLICIES / Subchapter B Insured and Self-Insured Health Plans

Definitions and special rules

Title 26 Title 26 / Section 4962

26 U.S.C. § 4962

Abatement of first tier taxes in certain cases

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter E Abatement of First and Second Tier Taxes in Certain Cases

Abatement of first tier taxes in certain cases

Title 26 Title 26 / Section 501

26 U.S.C. § 501

Exemption from tax on corporations, certain trusts, etc.

Subchapter F Exempt Organizations / Part I GENERAL RULE

Exemption from tax on corporations, certain trusts, etc.

Title 26 Title 26 / Section 512

26 U.S.C. § 512

Unrelated business taxable income

Subchapter F Exempt Organizations / Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Unrelated business taxable income

Title 26 Title 26 / Section 514

26 U.S.C. § 514

Unrelated debt-financed income

Subchapter F Exempt Organizations / Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Unrelated debt-financed income

Title 26 Title 26 / Section 856

26 U.S.C. § 856

Definition of real estate investment trust

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part II REAL ESTATE INVESTMENT TRUSTS

Definition of real estate investment trust

Title 26 Title 26 / Section 857

26 U.S.C. § 857

Taxation of real estate investment trusts and their beneficiaries

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part II REAL ESTATE INVESTMENT TRUSTS

Taxation of real estate investment trusts and their beneficiaries

Title 26 Title 26 / Section 6033

26 U.S.C. § 6033

Returns by exempt organizations

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

Returns by exempt organizations

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