Search the current U.S. Code within Title 26

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Scoped to Title 26

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Repealed.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Chapter 31 RETAIL EXCISE TAXES / Subchapter A Repealed]

Repealed.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 4161

Imposition of tax

Subchapter D Recreational Equipment / Part I SPORTING GOODS

Imposition of tax

Title 26 Title 26 / Section 4221

Certain tax-free sales

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

Certain tax-free sales

Title 26 Title 26 / Section 1

Tax imposed

Subchapter A Determination of Tax Liability / Part I TAX ON INDIVIDUALS

Tax imposed

Title 26 Title 26 / Section 9502

Airport and Airway Trust Fund

Chapter 98 TRUST FUND CODE / Subchapter A Establishment of Trust Funds

Airport and Airway Trust Fund

Title 26 Title 26 / Section 1441

Withholding of tax on nonresident aliens

Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subchapter A Nonresident Aliens and Foreign Corporations

Withholding of tax on nonresident aliens

Title 26 Title 26 / Section 6655

Failure by corporation to pay estimated income tax

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Failure by corporation to pay estimated income tax