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Title 26 Title 26 / Section 5692

26 U.S.C. § 5692

Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part V REPEALED]

Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]

Title 26 Title 26 / Section 1397E

26 U.S.C. § 1397E

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part IV INCENTIVES FOR EDUCATION ZONES

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Title 26 Title 26 / Section 1400 to 1400C

26 U.S.C. § 1400 to 1400C

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter W Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Title 26 Title 26 / Section 2057

26 U.S.C. § 2057

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]

Subchapter A Estates of Citizens or Residents / Part IV TAXABLE ESTATE

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]

Title 26 Title 26 / Section 4484

26 U.S.C. § 4484

Cross references

Chapter 36 CERTAIN OTHER EXCISE TAXES / Subchapter D Tax on Use of Certain Vehicles

Cross references

Title 26 Title 26 / Section 4491 to 4494

26 U.S.C. § 4491 to 4494

Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]

Chapter 36 CERTAIN OTHER EXCISE TAXES / Subchapter E Repealed]

Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]

Title 26 Title 26 / Section 601

26 U.S.C. § 601

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]

Subchapter H Banking Institutions / Part II MUTUAL SAVINGS BANKS, ETC.

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]

Title 26 Title 26 / Section 6156

26 U.S.C. § 6156

Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]

Chapter 62 TIME AND PLACE FOR PAYING TAX / Subchapter A Place and Due Date for Payment of Tax

Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]

Title 26 Title 26 / Section 6166A

26 U.S.C. § 6166A

Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

Chapter 62 TIME AND PLACE FOR PAYING TAX / Subchapter B Extensions of Time for Payment

Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]

Title 26 Title 26 / Section 6301

26 U.S.C. § 6301

Collection authority

Chapter 64 COLLECTION / Subchapter A General Provisions

Collection authority

Title 26 Title 26 / Section 6631

26 U.S.C. § 6631

Notice requirements

Chapter 67 INTEREST / Subchapter D Notice Requirements

Notice requirements

Title 26 Title 26 / Section 9506

26 U.S.C. § 9506

Inland Waterways Trust Fund

Chapter 98 TRUST FUND CODE / Subchapter A Establishment of Trust Funds

Inland Waterways Trust Fund

Title 26 Title 26 / Section 991

26 U.S.C. § 991

Taxation of a domestic international sales corporation

Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS / Subpart A Treatment of Qualifying Corporations

Taxation of a domestic international sales corporation

Title 26 Title 26 / Section 1034

26 U.S.C. § 1034

Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]

Title 26 Title 26 / Section 1045

26 U.S.C. § 1045

Rollover of gain from qualified small business stock to another qualified small business stock

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Rollover of gain from qualified small business stock to another qualified small business stock

Title 26 Title 26 / Section 1235

26 U.S.C. § 1235

Sale or exchange of patents

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Sale or exchange of patents

Title 26 Title 26 / Section 1251

26 U.S.C. § 1251

Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

Title 26 Title 26 / Section 1397B

26 U.S.C. § 1397B

Nonrecognition of gain on rollover of empowerment zone investments

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Nonrecognition of gain on rollover of empowerment zone investments

Title 26 Title 26 / Section 1397F

26 U.S.C. § 1397F

Regulations

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

Regulations

Title 26 Title 26 / Section 140

26 U.S.C. § 140

Cross references to other Acts

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Cross references to other Acts