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 309
Scoped to Title 26
Title 26 Title 26 / Section 1036

26 U.S.C. § 1036

Stock for stock of same corporation

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

Stock for stock of same corporation

Title 26 Title 26 / Section 36A

26 U.S.C. § 36A

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]

Part IV CREDITS AGAINST TAX / Subpart C Refundable Credits

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]

Title 26 Title 26 / Section 5055

26 U.S.C. § 5055

Drawback of tax

Part I GALLONAGE TAXES / Subpart D Beer

Drawback of tax

Title 26 Title 26 / Section 1035

26 U.S.C. § 1035

Certain exchanges of insurance policies

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

Certain exchanges of insurance policies

Title 26 Title 26 / Section 139C

26 U.S.C. § 139C

Certain disability-related first responder retirement payments

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

Certain disability-related first responder retirement payments

Title 26 Title 26 / Section 1400L to 1400U–3

26 U.S.C. § 1400L to 1400U–3

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter Y Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]

Title 26 Title 26 / Section 30A

26 U.S.C. § 30A

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]

Part IV CREDITS AGAINST TAX / Subpart B Other Credits

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]

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 6324B

26 U.S.C. § 6324B

Special lien for additional estate tax attributable to farm, etc., valuation

Subchapter C Lien for Taxes / Part II LIENS

Special lien for additional estate tax attributable to farm, etc., valuation

Title 26 Title 26 / Section 6678

26 U.S.C. § 6678

Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

Title 26 Title 26 / Section 9509

26 U.S.C. § 9509

Oil Spill Liability Trust Fund

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

Oil Spill Liability Trust Fund

Title 26 Title 26 / Section 4375

26 U.S.C. § 4375

Health insurance

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

Health insurance

Title 26 Title 26 / Section 4376

26 U.S.C. § 4376

Self-insured health plans

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

Self-insured health plans

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 357

26 U.S.C. § 357

Assumption of liability

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart B Effects on Shareholders and Security Holders

Assumption of liability

Title 26 Title 26 / Section 358

26 U.S.C. § 358

Basis to distributees

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart B Effects on Shareholders and Security Holders

Basis to distributees

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 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 51

26 U.S.C. § 51

Amount of credit

Part IV CREDITS AGAINST TAX / Subpart F Rules for Computing Work Opportunity Credit

Amount of credit