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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Repealed.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Subchapter C Corporate Distributions and Adjustments / Part IV REPEALED]

Repealed.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 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 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Repealed.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Repealed.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 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 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 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 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 106

26 U.S.C. § 106

Contributions by employer to accident and health plans

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

Contributions by employer to accident and health plans

Title 26 Title 26 / Section 125

26 U.S.C. § 125

Cafeteria plans

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

Cafeteria plans

Title 26 Title 26 / Section 132

26 U.S.C. § 132

Certain fringe benefits

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

Certain fringe benefits

Title 26 Title 26 / Section 220

26 U.S.C. § 220

Archer MSAs

Subchapter B Computation of Taxable Income / Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Archer MSAs

Title 26 Title 26 / Section 223

26 U.S.C. § 223

Health savings accounts

Subchapter B Computation of Taxable Income / Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Health savings accounts

Title 26 Title 26 / Section 401

26 U.S.C. § 401

Qualified pension, profit-sharing, and stock bonus plans

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

Qualified pension, profit-sharing, and stock bonus plans

Title 26 Title 26 / Section 402

26 U.S.C. § 402

Taxability of beneficiary of employees’ trust

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

Taxability of beneficiary of employees’ trust

Title 26 Title 26 / Section 41

26 U.S.C. § 41

Credit for increasing research activities

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for increasing research activities

Title 26 Title 26 / Section 414

26 U.S.C. § 414

Definitions and special rules

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Definitions and special rules

Title 26 Title 26 / Section 415

26 U.S.C. § 415

Limitations on benefits and contribution under qualified plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Limitations on benefits and contribution under qualified plans