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Title 26 Title 26 / Section 1392

26 U.S.C. § 1392

Eligibility criteria

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part I DESIGNATION

Eligibility criteria

Title 26 Title 26 / Section 6428

26 U.S.C. § 6428

2020 recovery rebates for individuals

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

2020 recovery rebates for individuals

Title 26 Title 26 / Section 168

26 U.S.C. § 168

Accelerated cost recovery system

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

Accelerated cost recovery system

Title 26 Title 26 / Section 25C

26 U.S.C. § 25C

Energy efficient home improvement credit

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Energy efficient home improvement credit

Title 26 Title 26 / Section 4943

26 U.S.C. § 4943

Taxes on excess business holdings

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter A Private Foundations

Taxes on excess business holdings

Title 26 Title 26 / Section 4958

26 U.S.C. § 4958

Taxes on excess benefit transactions

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter D Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Taxes on excess benefit transactions

Title 26 Title 26 / Section 5000B

26 U.S.C. § 5000B

Imposition of tax on indoor tanning services

Subtitle D Miscellaneous Excise Taxes / Chapter 49 COSMETIC SERVICES

Imposition of tax on indoor tanning services

Title 26 Title 26 / Section 5042

26 U.S.C. § 5042

Exemption from tax

Part I GALLONAGE TAXES / Subpart C Wines

Exemption from tax

Title 26 Title 26 / Section 6428A

26 U.S.C. § 6428A

Additional 2020 recovery rebates for individuals

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

Additional 2020 recovery rebates for individuals

Title 26 Title 26 / Section 831

26 U.S.C. § 831

Tax on insurance companies other than life insurance companies

Subchapter L Insurance Companies / Part II OTHER INSURANCE COMPANIES

Tax on insurance companies other than life insurance companies

Title 26 Title 26 / Section 85

26 U.S.C. § 85

Unemployment compensation

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

Unemployment compensation

Title 26 Title 26 / Section 2001

26 U.S.C. § 2001

Imposition and rate of tax

Subchapter A Estates of Citizens or Residents / Part I TAX IMPOSED

Imposition and rate of tax

Title 26 Title 26 / Section 30B

26 U.S.C. § 30B

Alternative motor vehicle credit

Part IV CREDITS AGAINST TAX / Subpart B Other Credits

Alternative motor vehicle credit

Title 26 Title 26 / Section 36B

26 U.S.C. § 36B

Refundable credit for coverage under a qualified health plan

Part IV CREDITS AGAINST TAX / Subpart C Refundable Credits

Refundable credit for coverage under a qualified health plan

Title 26 Title 26 / Section 45C

26 U.S.C. § 45C

Clinical testing expenses for certain drugs for rare diseases or conditions

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Clinical testing expenses for certain drugs for rare diseases or conditions

Title 26 Title 26 / Section 4941

26 U.S.C. § 4941

Taxes on self-dealing

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter A Private Foundations

Taxes on self-dealing

Title 26 Title 26 / Section 5053

26 U.S.C. § 5053

Exemptions

Part I GALLONAGE TAXES / Subpart D Beer

Exemptions

Title 26 Title 26 / Section 564

26 U.S.C. § 564

Dividend carryover

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part IV DEDUCTION FOR DIVIDENDS PAID

Dividend carryover

Title 26 Title 26 / Section 565

26 U.S.C. § 565

Consent dividends

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part IV DEDUCTION FOR DIVIDENDS PAID

Consent dividends

Title 26 Title 26 / Section 63

26 U.S.C. § 63

Taxable income defined

Subchapter B Computation of Taxable Income / Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

Taxable income defined