US Code

Search

Search the current U.S. Code within Title 26

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

20 results 200
Scoped to Title 26
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 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 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 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 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 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 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 5042

26 U.S.C. § 5042

Exemption from tax

Part I GALLONAGE TAXES / Subpart C Wines

Exemption from tax

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 7528

26 U.S.C. § 7528

Internal Revenue Service user fees

Subtitle F Procedure and Administration / Chapter 77 MISCELLANEOUS PROVISIONS

Internal Revenue Service user fees

Title 26 Title 26 / Section 6306

26 U.S.C. § 6306

Qualified tax collection contracts

Chapter 64 COLLECTION / Subchapter A General Provisions

Qualified tax collection contracts

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 6657

26 U.S.C. § 6657

Bad checks

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Bad checks

Title 26 Title 26 / Section 6700

26 U.S.C. § 6700

Promoting abusive tax shelters, etc.

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Promoting abusive tax shelters, etc.

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 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