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Scoped to Title 26
Title 26 Title 26 / Section 370 to 372

26 U.S.C. § 370 to 372

Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter C Corporate Distributions and Adjustments / Part IV REPEALED]

Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 1505

26 U.S.C. § 1505

Cross references

Chapter 6 CONSOLIDATED RETURNS / Subchapter A Returns and Payment of Tax

Cross references

Title 26 Title 26 / Section 847

26 U.S.C. § 847

Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

Subchapter L Insurance Companies / Part III PROVISIONS OF GENERAL APPLICATION

Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]

Title 26 Title 26 / Section 6050P

26 U.S.C. § 6050P

Returns relating to the cancellation of indebtedness by certain entities

Part III INFORMATION RETURNS / Subpart B Information Concerning Transactions With Other Persons

Returns relating to the cancellation of indebtedness by certain entities

Title 26 Title 26 / Section 130

26 U.S.C. § 130

Certain personal injury liability assignments

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

Certain personal injury liability assignments

Title 26 Title 26 / Section 108

26 U.S.C. § 108

Income from discharge of indebtedness

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

Income from discharge of indebtedness

Title 26 Title 26 / Section 861

26 U.S.C. § 861

Income from sources within the United States

Subchapter N Tax Based on Income From Sources Within or Without the United States / Part I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Income from sources within the United States

Title 26 Title 26 / Section 7448

26 U.S.C. § 7448

Annuities to surviving spouses and dependent children of judges and special trial judges

Subchapter C The Tax Court / Part I ORGANIZATION AND JURISDICTION

Annuities to surviving spouses and dependent children of judges and special trial judges

Title 26 Title 26 / Section 403

26 U.S.C. § 403

Taxation of employee annuities

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

Taxation of employee annuities

Title 26 Title 26 / Section 6049

26 U.S.C. § 6049

Returns regarding payments of interest

Part III INFORMATION RETURNS / Subpart B Information Concerning Transactions With Other Persons

Returns regarding payments of interest

Title 26 Title 26 / Section 4980

26 U.S.C. § 4980

Tax on reversion of qualified plan assets to employer

Subtitle D Miscellaneous Excise Taxes / Chapter 43 QUALIFIED PENSION, ETC., PLANS

Tax on reversion of qualified plan assets to employer

Title 26 Title 26 / Section 7702

26 U.S.C. § 7702

Life insurance contract defined

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Life insurance contract defined

Title 26 Title 26 / Section 6103

26 U.S.C. § 6103

Confidentiality and disclosure of returns and return information

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Confidentiality and disclosure of returns and return information

Title 26 Title 26 / Section 6311

26 U.S.C. § 6311

Payment of tax by commercially acceptable means

Chapter 64 COLLECTION / Subchapter B Receipt of Payment

Payment of tax by commercially acceptable means

Title 26 Title 26 / Section 7801

26 U.S.C. § 7801

Authority of Department of the Treasury

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Authority of Department of the Treasury

Title 26 Title 26 / Section 7803

26 U.S.C. § 7803

Commissioner of Internal Revenue; other officials

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Commissioner of Internal Revenue; other officials

Title 26 Title 26 / Section 7804

26 U.S.C. § 7804

Other personnel

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Other personnel

Title 26 Title 26 / Section 7805

26 U.S.C. § 7805

Rules and regulations

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Rules and regulations

Title 26 Title 26 / Section 56

26 U.S.C. § 56

Adjustments in computing alternative minimum taxable income

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Adjustments in computing alternative minimum taxable income

Title 26 Title 26 / Section 89

26 U.S.C. § 89

Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]

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

Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]