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Scoped to Title 26
Title 26 Title 26 / Section 58

26 U.S.C. § 58

Denial of certain losses

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Denial of certain losses

Title 26 Title 26 / Section 104

26 U.S.C. § 104

Compensation for injuries or sickness

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

Compensation for injuries or sickness

Title 26 Title 26 / Section 481

26 U.S.C. § 481

Adjustments required by changes in method of accounting

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Adjustments required by changes in method of accounting

Title 26 Title 26 / Section 501

26 U.S.C. § 501

Exemption from tax on corporations, certain trusts, etc.

Subchapter F Exempt Organizations / Part I GENERAL RULE

Exemption from tax on corporations, certain trusts, etc.

Title 26 Title 26 / Section 503

26 U.S.C. § 503

Requirements for exemption

Subchapter F Exempt Organizations / Part I GENERAL RULE

Requirements for exemption

Title 26 Title 26 / Section 535

26 U.S.C. § 535

Accumulated taxable income

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

Accumulated taxable income

Title 26 Title 26 / Section 545

26 U.S.C. § 545

Undistributed personal holding company income

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part II PERSONAL HOLDING COMPANIES

Undistributed personal holding company income

Title 26 Title 26 / Section 614

26 U.S.C. § 614

Definition of property

Subchapter I Natural Resources / Part I DEDUCTIONS

Definition of property

Title 26 Title 26 / Section 691

26 U.S.C. § 691

Recipients of income in respect of decedents

Subchapter J Estates, Trusts, Beneficiaries, and Decedents / Part II INCOME IN RESPECT OF DECEDENTS

Recipients of income in respect of decedents

Title 26 Title 26 / Section 692

26 U.S.C. § 692

Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Subchapter J Estates, Trusts, Beneficiaries, and Decedents / Part II INCOME IN RESPECT OF DECEDENTS

Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Title 26 Title 26 / Section 832

26 U.S.C. § 832

Insurance company taxable income

Subchapter L Insurance Companies / Part II OTHER INSURANCE COMPANIES

Insurance company taxable income

Title 26 Title 26 / Section 848

26 U.S.C. § 848

Capitalization of certain policy acquisition expenses

Subchapter L Insurance Companies / Part III PROVISIONS OF GENERAL APPLICATION

Capitalization of certain policy acquisition expenses

Title 26 Title 26 / Section 411

26 U.S.C. § 411

Minimum vesting standards

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

Minimum vesting standards

Title 26 Title 26 / Section 807

26 U.S.C. § 807

Rules for certain reserves

Part I LIFE INSURANCE COMPANIES / Subpart C Life Insurance Deductions

Rules for certain reserves

Title 26 Title 26 / Section 871

26 U.S.C. § 871

Tax on nonresident alien individuals

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

Tax on nonresident alien individuals