Search the current U.S. Code within Title 26

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Scoped to Title 26

Title 26 Title 26 / Section 68

26 U.S.C. § 68

Overall limitation on itemized deductions

Subchapter B Computation of Taxable Income / Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

Overall limitation on itemized deductions

Title 26 Title 26 / Section 873

26 U.S.C. § 873

Deductions

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart A Nonresident Alien Individuals

Deductions

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 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Repealed.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Chapter 31 RETAIL EXCISE TAXES / Subchapter A Repealed]

Repealed.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 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 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 67

26 U.S.C. § 67

2-percent floor on miscellaneous itemized deductions

Subchapter B Computation of Taxable Income / Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

2-percent floor on miscellaneous itemized deductions

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 432

26 U.S.C. § 432

Additional funding rules for multiemployer plans in endangered status or critical status

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart A Minimum Funding Standards for Pension Plans

Additional funding rules for multiemployer plans in endangered status or critical status