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Title 26 Title 26 / Section 1551

26 U.S.C. § 1551

Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]

Subchapter B Related Rules / Part I IN GENERAL

Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]

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Repealed.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Subchapter C Corporate Distributions and Adjustments / Part IV REPEALED]

Repealed.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 6327

26 U.S.C. § 6327

Cross references

Subchapter C Lien for Taxes / Part II LIENS

Cross references

Title 26 Title 26 / Section 6901

26 U.S.C. § 6901

Transferred assets

Subtitle F Procedure and Administration / Chapter 71 TRANSFEREES AND FIDUCIARIES

Transferred assets

Title 26 Title 26 / Section 1552

26 U.S.C. § 1552

Earnings and profits

Subchapter B Related Rules / Part I IN GENERAL

Earnings and profits

Title 26 Title 26 / Section 537

26 U.S.C. § 537

Reasonable needs of the business

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part I CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

Reasonable needs of the business

Title 26 Title 26 / Section 6531

26 U.S.C. § 6531

Periods of limitation on criminal prosecutions

Chapter 66 LIMITATIONS / Subchapter D Periods of Limitation in Judicial Proceedings

Periods of limitation on criminal prosecutions

Title 26 Title 26 / Section 1295

26 U.S.C. § 1295

Qualified electing fund

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart B Treatment of Qualified Electing Funds

Qualified electing fund

Title 26 Title 26 / Section 1502

26 U.S.C. § 1502

Regulations

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

Regulations

Title 26 Title 26 / Section 2651

26 U.S.C. § 2651

Generation assignment

Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS / Subchapter F Other Definitions and Special Rules

Generation assignment

Title 26 Title 26 / Section 4293

26 U.S.C. § 4293

Exemption for United States and possessions

Chapter 33 FACILITIES AND SERVICES / Subchapter E Special Provisions Applicable to Services and Facilities Taxes

Exemption for United States and possessions

Title 26 Title 26 / Section 5068

26 U.S.C. § 5068

Cross reference

Part I GALLONAGE TAXES / Subpart E General Provisions

Cross reference

Title 26 Title 26 / Section 5276

26 U.S.C. § 5276

Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

Chapter 51 DISTILLED SPIRITS, WINES, AND BEER / Subchapter D Industrial Use of Distilled Spirits

Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

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 7421

26 U.S.C. § 7421

Prohibition of suits to restrain assessment or collection

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter B Proceedings by Taxpayers and Third Parties

Prohibition of suits to restrain assessment or collection

Title 26 Title 26 / Section 7437

26 U.S.C. § 7437

Cross references

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter B Proceedings by Taxpayers and Third Parties

Cross references

Title 26 Title 26 / Section 1245

26 U.S.C. § 1245

Gain from dispositions of certain depreciable property

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

Gain from dispositions of certain depreciable property

Title 26 Title 26 / Section 1250

26 U.S.C. § 1250

Gain from dispositions of certain depreciable realty

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

Gain from dispositions of certain depreciable realty

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 172

26 U.S.C. § 172

Net operating loss deduction

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Net operating loss deduction