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Scoped to Title 26
Title 26 Title 26 / Section 4001 to 4003

26 U.S.C. § 4001 to 4003

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

Chapter 31 RETAIL EXCISE TAXES / Subchapter A Repealed]

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]

Title 26 Title 26 / Section 135

26 U.S.C. § 135

Income from United States savings bonds used to pay higher education tuition and fees

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

Income from United States savings bonds used to pay higher education tuition and fees

Title 26 Title 26 / Section 137

26 U.S.C. § 137

Adoption assistance programs

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

Adoption assistance programs

Title 26 Title 26 / Section 163

26 U.S.C. § 163

Interest

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

Interest

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

Title 26 Title 26 / Section 2001

26 U.S.C. § 2001

Imposition and rate of tax

Subchapter A Estates of Citizens or Residents / Part I TAX IMPOSED

Imposition and rate of tax

Title 26 Title 26 / Section 219

26 U.S.C. § 219

Retirement savings

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

Retirement savings

Title 26 Title 26 / Section 221

26 U.S.C. § 221

Interest on education loans

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

Interest on education loans

Title 26 Title 26 / Section 264

26 U.S.C. § 264

Certain amounts paid in connection with insurance contracts

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Certain amounts paid in connection with insurance contracts

Title 26 Title 26 / Section 3304

26 U.S.C. § 3304

Approval of State laws

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Approval of State laws

Title 26 Title 26 / Section 351

26 U.S.C. § 351

Transfer to corporation controlled by transferor

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart A Corporate Organizations

Transfer to corporation controlled by transferor

Title 26 Title 26 / Section 368

26 U.S.C. § 368

Definitions relating to corporate reorganizations

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart D Special Rule; Definitions

Definitions relating to corporate reorganizations

Title 26 Title 26 / Section 4051

26 U.S.C. § 4051

Imposition of tax on heavy trucks and trailers sold at retail

Chapter 31 RETAIL EXCISE TAXES / Subchapter C Heavy Trucks and Trailers

Imposition of tax on heavy trucks and trailers sold at retail

Title 26 Title 26 / Section 4161

26 U.S.C. § 4161

Imposition of tax

Subchapter D Recreational Equipment / Part I SPORTING GOODS

Imposition of tax

Title 26 Title 26 / Section 42

26 U.S.C. § 42

Low-income housing credit

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Low-income housing credit

Title 26 Title 26 / Section 4221

26 U.S.C. § 4221

Certain tax-free sales

Chapter 32 MANUFACTURERS EXCISE TAXES / Subchapter G Exemptions, Registration, Etc.

Certain tax-free sales

Title 26 Title 26 / Section 4222

26 U.S.C. § 4222

Registration

Chapter 32 MANUFACTURERS EXCISE TAXES / Subchapter G Exemptions, Registration, Etc.

Registration

Title 26 Title 26 / Section 469

26 U.S.C. § 469

Passive activity losses and credits limited

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

Passive activity losses and credits limited

Title 26 Title 26 / Section 5000A

26 U.S.C. § 5000A

Requirement to maintain minimum essential coverage

Subtitle D Miscellaneous Excise Taxes / Chapter 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE

Requirement to maintain minimum essential coverage

Title 26 Title 26 / Section 5761

26 U.S.C. § 5761

Civil penalties

Chapter 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES / Subchapter G Penalties and Forfeitures

Civil penalties