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Title 26 Title 26 / Section 1561

26 U.S.C. § 1561

Limitation on accumulated earnings credit in the case of certain controlled corporations

Subchapter B Related Rules / Part II CERTAIN CONTROLLED CORPORATIONS

Limitation on accumulated earnings credit in the case of certain controlled corporations

Title 26 Title 26 / Section 1564

26 U.S.C. § 1564

Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter B Related Rules / Part II CERTAIN CONTROLLED CORPORATIONS

Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 702

26 U.S.C. § 702

Income and credits of partner

Subchapter K Partners and Partnerships / Part I DETERMINATION OF TAX LIABILITY

Income and credits of partner

Title 26 Title 26 / Section 804

26 U.S.C. § 804

Life insurance deductions

Part I LIFE INSURANCE COMPANIES / Subpart C Life Insurance Deductions

Life insurance deductions

Title 26 Title 26 / Section 1402

26 U.S.C. § 1402

Definitions

Subtitle A Income Taxes / Chapter 2 TAX ON SELF-EMPLOYMENT INCOME

Definitions

Title 26 Title 26 / Section 141

26 U.S.C. § 141

Private activity bond; qualified bond

Part IV TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS / Subpart A Private Activity Bonds

Private activity bond; qualified bond

Title 26 Title 26 / Section 170

26 U.S.C. § 170

Charitable, etc., contributions and gifts

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

Charitable, etc., contributions and gifts

Title 26 Title 26 / Section 24

26 U.S.C. § 24

Child tax credit

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Child tax credit

Title 26 Title 26 / Section 243

26 U.S.C. § 243

Dividends received by corporations

Subchapter B Computation of Taxable Income / Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS

Dividends received by corporations

Title 26 Title 26 / Section 401

26 U.S.C. § 401

Qualified pension, profit-sharing, and stock bonus plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Qualified pension, profit-sharing, and stock bonus plans

Title 26 Title 26 / Section 642

26 U.S.C. § 642

Special rules for credits and deductions

Part I ESTATES, TRUSTS, AND BENEFICIARIES / Subpart A General Rules for Taxation of Estates and Trusts

Special rules for credits and deductions

Title 26 Title 26 / Section 72

26 U.S.C. § 72

Annuities; certain proceeds of endowment and life insurance contracts

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Annuities; certain proceeds of endowment and life insurance contracts

Title 26 Title 26 / Section 809

26 U.S.C. § 809

Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Part I LIFE INSURANCE COMPANIES / Subpart C Life Insurance Deductions

Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Title 26 Title 26 / Section 815

26 U.S.C. § 815

Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

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

Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]

Title 26 Title 26 / Section 901

26 U.S.C. § 901

Taxes of foreign countries and of possessions of United States

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Taxes of foreign countries and of possessions of United States

Title 26 Title 26 / Section 1397A

26 U.S.C. § 1397A

Increase in expensing under section 179

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart B Additional Expensing

Increase in expensing under section 179