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20 results 50a,50b
Scoped to Title 26
Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter A Determination of Tax Liability / Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit / Section 50A, 50B

26 U.S.C. § 50A, 50B

Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Exact citation match for 26 USC § 50A,50B

Title 26 Title 26 / Section 280C

26 U.S.C. § 280C

Certain expenses for which credits are allowable

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

Certain expenses for which credits are allowable

Title 26 Title 26 / Section 381

26 U.S.C. § 381

Carryovers in certain corporate acquisitions

Subchapter C Corporate Distributions and Adjustments / Part V CARRYOVERS

Carryovers in certain corporate acquisitions

Title 26 Title 26 / Section 1361

26 U.S.C. § 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined

Title 26 Title 26 / Section 21

26 U.S.C. § 21

Expenses for household and dependent care services necessary for gainful employment

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Expenses for household and dependent care services necessary for gainful employment

Title 26 Title 26 / Section 5000D

26 U.S.C. § 5000D

Designated drugs during noncompliance periods

Subtitle D Miscellaneous Excise Taxes / Chapter 50A DESIGNATED DRUGS

Designated drugs during noncompliance periods

Title 26 Title 26 / Section 275

26 U.S.C. § 275

Certain taxes

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

Certain taxes

Title 26 Title 26 / Section 6411

26 U.S.C. § 6411

Tentative carryback and refund adjustments

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Tentative carryback and refund adjustments

Title 26 Title 26 / Section 3

26 U.S.C. § 3

Tax tables for individuals

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

Tax tables for individuals

Title 26 Title 26 / Section 72

26 U.S.C. § 72

Annuities; certain proceeds of endowment and life insurance contracts

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Annuities; certain proceeds of endowment and life insurance contracts

Title 26 Title 26 / Section 383

26 U.S.C. § 383

Special limitations on certain excess credits, etc.

Subchapter C Corporate Distributions and Adjustments / Part V CARRYOVERS

Special limitations on certain excess credits, etc.

Title 26 Title 26 / Section 402

26 U.S.C. § 402

Taxability of beneficiary of employees’ trust

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Taxability of beneficiary of employees’ trust

Title 26 Title 26 / Section 1232 to 1232B

26 U.S.C. § 1232 to 1232B

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

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

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Title 26 Title 26 / Section 45K

26 U.S.C. § 45K

Credit for producing fuel from a nonconventional source

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for producing fuel from a nonconventional source

Title 26 Title 26 / Section 55

26 U.S.C. § 55

Alternative minimum tax imposed

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

Alternative minimum tax imposed

Title 26 Title 26 / Section 1371

26 U.S.C. § 1371

Coordination with subchapter C

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part III SPECIAL RULES

Coordination with subchapter C

Title 26 Title 26 / Section 47

26 U.S.C. § 47

Rehabilitation credit

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Rehabilitation credit

Title 26 Title 26 / Section 48D

26 U.S.C. § 48D

Advanced manufacturing investment credit

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Advanced manufacturing investment credit

Title 26 Title 26 / Section 48E

26 U.S.C. § 48E

Clean electricity investment credit

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Clean electricity investment credit

Title 26 Title 26 / Section 5051

26 U.S.C. § 5051

Imposition and rate of tax

Part I GALLONAGE TAXES / Subpart D Beer

Imposition and rate of tax