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20 results 551
Scoped to Title 26
Title 26 Title 26 / Section 551 to 558

26 U.S.C. § 551 to 558

Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED]

Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]

Title 26 Title 26 / Section 5511

26 U.S.C. § 5511

Establishment and operation

Subchapter H Miscellaneous Plants and Warehouses / Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Establishment and operation

Title 26 Title 26 / Section 5512

26 U.S.C. § 5512

Control of products after manufacture

Subchapter H Miscellaneous Plants and Warehouses / Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Control of products after manufacture

Title 26 Title 26 / Section 9041

26 U.S.C. § 9041

Judicial review

Subtitle H Financing of Presidential Election Campaigns / Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

Judicial review

Title 26 Title 26 / Section 112

26 U.S.C. § 112

Certain combat zone compensation of members of the Armed Forces

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

Certain combat zone compensation of members of the Armed Forces

Title 26 Title 26 / Section 1397

26 U.S.C. § 1397

Other definitions and special rules

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart A Empowerment Zone Employment Credit

Other definitions and special rules

Title 26 Title 26 / Section 3508

26 U.S.C. § 3508

Treatment of real estate agents and direct­ sellers

Subtitle C Employment Taxes / Chapter 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Treatment of real estate agents and direct­ sellers

Title 26 Title 26 / Section 6072

26 U.S.C. § 6072

Time for filing income tax returns

Subchapter A Returns and Records / Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS

Time for filing income tax returns

Title 26 Title 26 / Section 6686

26 U.S.C. § 6686

Failure to file returns or supply information by DISC or former FSC

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Failure to file returns or supply information by DISC or former FSC

Title 26 Title 26 / Section 5001

26 U.S.C. § 5001

Imposition, rate, and attachment of tax

Part I GALLONAGE TAXES / Subpart A Distilled Spirits

Imposition, rate, and attachment of tax

Title 26 Title 26 / Section 5003

26 U.S.C. § 5003

Cross references to exemptions, etc.

Part I GALLONAGE TAXES / Subpart A Distilled Spirits

Cross references to exemptions, etc.

Title 26 Title 26 / Section 7523

26 U.S.C. § 7523

Graphic presentation of major categories of Federal outlays and income

Subtitle F Procedure and Administration / Chapter 77 MISCELLANEOUS PROVISIONS

Graphic presentation of major categories of Federal outlays and income

Title 26 Title 26 / Section 1

26 U.S.C. § 1

Tax imposed

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

Tax imposed

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Adjustments to basis

Title 26 Title 26 / Section 108

26 U.S.C. § 108

Income from discharge of indebtedness

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

Income from discharge of indebtedness

Title 26 Title 26 / Section 1286

26 U.S.C. § 1286

Tax treatment of stripped bonds

Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart D Miscellaneous Provisions

Tax treatment of stripped bonds

Title 26 Title 26 / Section 1291

26 U.S.C. § 1291

Interest on tax deferral

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart A Interest on Tax Deferral

Interest on tax deferral

Title 26 Title 26 / Section 1294

26 U.S.C. § 1294

Election to extend time for payment of tax on undistributed earnings

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart B Treatment of Qualified Electing Funds

Election to extend time for payment of tax on undistributed earnings

Title 26 Title 26 / Section 137

26 U.S.C. § 137

Adoption assistance programs

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

Adoption assistance programs

Title 26 Title 26 / Section 145

26 U.S.C. § 145

Qualified 501(c)(3) bond

Part IV TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS / Subpart A Private Activity Bonds

Qualified 501(c)(3) bond