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Scoped to Title 26
Title 26 Title 26 / Section 5521 to 5523

26 U.S.C. § 5521 to 5523

Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]

Subchapter H Miscellaneous Plants and Warehouses / Part III REPEALED]

Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]

Title 26 Title 26 / Section 1287

26 U.S.C. § 1287

Denial of capital gain treatment for gains on certain obligations not in registered form

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

Denial of capital gain treatment for gains on certain obligations not in registered form

Title 26 Title 26 / Section 7611

26 U.S.C. § 7611

Restrictions on church tax inquiries and examinations

Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE / Subchapter A Examination and Inspection

Restrictions on church tax inquiries and examinations

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 532

26 U.S.C. § 532

Corporations subject to accumulated earnings tax

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

Corporations subject to accumulated earnings tax

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Repealed.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Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED]

Repealed.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 48A

26 U.S.C. § 48A

Qualifying advanced coal project credit

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

Qualifying advanced coal project credit

Title 26 Title 26 / Section 1397A

26 U.S.C. § 1397A

Increase in expensing under section 179

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart B Additional Expensing

Increase in expensing under section 179

Title 26 Title 26 / Section 7852

26 U.S.C. § 7852

Other applicable rules

Chapter 80 GENERAL RULES / Subchapter B Effective Date and Related Provisions

Other applicable rules

Title 26 Title 26 / Section 3401

26 U.S.C. § 3401

Definitions

Subtitle C Employment Taxes / Chapter 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES

Definitions

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 9812

26 U.S.C. § 9812

Parity in mental health and substance use disorder benefits

Chapter 100 GROUP HEALTH PLAN REQUIREMENTS / Subchapter B Other Requirements

Parity in mental health and substance use disorder benefits

Title 26 Title 26 / Section 4462

26 U.S.C. § 4462

Definitions and special rules

Chapter 36 CERTAIN OTHER EXCISE TAXES / Subchapter A Harbor Maintenance Tax

Definitions and special rules

Title 26 Title 26 / Section 4672

26 U.S.C. § 4672

Definitions and special rules

Chapter 38 ENVIRONMENTAL TAXES / Subchapter C Tax on Certain Imported Substances

Definitions and special rules

Title 26 Title 26 / Section 6103

26 U.S.C. § 6103

Confidentiality and disclosure of returns and return information

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Confidentiality and disclosure of returns and return information

Title 26 Title 26 / Section 6110

26 U.S.C. § 6110

Public inspection of written determinations

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Public inspection of written determinations

Title 26 Title 26 / Section 7801

26 U.S.C. § 7801

Authority of Department of the Treasury

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Authority of Department of the Treasury

Title 26 Title 26 / Section 7803

26 U.S.C. § 7803

Commissioner of Internal Revenue; other officials

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Commissioner of Internal Revenue; other officials

Title 26 Title 26 / Section 6334

26 U.S.C. § 6334

Property exempt from levy

Subchapter D Seizure of Property for Collection of Taxes / Part II LEVY

Property exempt from levy

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