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8 results 54a-54f

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1 NORMAL TAXES AND SURTAXES / Subchapter A Determination of Tax Liability / Part IV CREDITS AGAINST TAX / Subpart I Repealed] / Section 54A to 54F

26 U.S.C. § 54A to 54F

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Part IV CREDITS AGAINST TAX / Subpart I Repealed]

Exact citation match for 26 USC § 54A-54F

Title 26 Title 26 / Section 54

26 U.S.C. § 54

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Part IV CREDITS AGAINST TAX / Subpart H Repealed]

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Title 26 Title 26 / Section 853A

26 U.S.C. § 853A

Credits from tax credit bonds allowed to shareholders

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part I REGULATED INVESTMENT COMPANIES

Credits from tax credit bonds allowed to shareholders

Title 26 Title 26 / Section 6211

26 U.S.C. § 6211

Definition of a deficiency

Chapter 63 ASSESSMENT / Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Definition of a deficiency

Title 26 Title 26 / Section 6049

26 U.S.C. § 6049

Returns regarding payments of interest

Part III INFORMATION RETURNS / Subpart B Information Concerning Transactions With Other Persons

Returns regarding payments of interest

Title 26 Title 26 / Section 1235

26 U.S.C. § 1235

Sale or exchange of patents

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

Sale or exchange of patents

Title 26 Title 26 / Section 311

26 U.S.C. § 311

Taxability of corporation on distribution

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart B Effects on Corporation

Taxability of corporation on distribution

Title 26 Title 26 / Section 312

26 U.S.C. § 312

Effect on earnings and profits

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart B Effects on Corporation

Effect on earnings and profits