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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Repealed.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Subchapter H Miscellaneous Plants and Warehouses / Part III REPEALED]

Repealed.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Repealed.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Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED]

Repealed.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 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 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 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 1212

26 U.S.C. § 1212

Capital loss carrybacks and carryovers

Subchapter P Capital Gains and Losses / Part II TREATMENT OF CAPITAL LOSSES

Capital loss carrybacks and carryovers

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 1397C

26 U.S.C. § 1397C

Enterprise zone business defined

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart D General Provisions

Enterprise zone business defined

Title 26 Title 26 / Section 147

26 U.S.C. § 147

Other requirements applicable to certain private activity bonds

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

Other requirements applicable to certain private activity bonds

Title 26 Title 26 / Section 168

26 U.S.C. § 168

Accelerated cost recovery system

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Accelerated cost recovery system

Title 26 Title 26 / Section 171

26 U.S.C. § 171

Amortizable bond premium

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Amortizable bond premium

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

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 4262

26 U.S.C. § 4262

Definition of taxable transportation

Subchapter C Transportation by Air / Part I PERSONS

Definition of taxable transportation

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