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20 results 551-558
Scoped to Title 26
Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED] / Section 551 to 558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Repealed.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Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED]

Exact citation match for 26 USC § 551-558

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 6501

26 U.S.C. § 6501

Limitations on assessment and collection

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Limitations on assessment and collection

Title 26 Title 26 / Section 7701

26 U.S.C. § 7701

Definitions

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Definitions

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 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

Title 26 Title 26 / Section 2031

26 U.S.C. § 2031

Definition of gross estate

Subchapter A Estates of Citizens or Residents / Part III GROSS ESTATE

Definition of gross estate

Title 26 Title 26 / Section 316

26 U.S.C. § 316

Dividend defined

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart C Definitions; Constructive Ownership of Stock

Dividend defined

Title 26 Title 26 / Section 38

26 U.S.C. § 38

General business credit

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

General business credit