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Scoped to Title 26
Title 26 Title 26 / Section 1288

26 U.S.C. § 1288

Treatment of original issue discount on tax-exempt obligations

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

Treatment of original issue discount on tax-exempt obligations

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 3509

26 U.S.C. § 3509

Determination of employer’s liability for certain employment taxes

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

Determination of employer’s liability for certain employment taxes

Title 26 Title 26 / Section 37

26 U.S.C. § 37

Overpayments of tax

Part IV CREDITS AGAINST TAX / Subpart C Refundable Credits

Overpayments of tax

Title 26 Title 26 / Section 991

26 U.S.C. § 991

Taxation of a domestic international sales corporation

Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS / Subpart A Treatment of Qualifying Corporations

Taxation of a domestic international sales corporation

Title 26 Title 26 / Section 141

26 U.S.C. § 141

Private activity bond; qualified bond

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

Private activity bond; qualified bond

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 40

26 U.S.C. § 40

Alcohol, etc., used as fuel

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Alcohol, etc., used as fuel

Title 26 Title 26 / Section 483

26 U.S.C. § 483

Interest on certain deferred payments

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Interest on certain deferred payments

Title 26 Title 26 / Section 543

26 U.S.C. § 543

Personal holding company income

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part II PERSONAL HOLDING COMPANIES

Personal holding company income

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Repealed.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 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 954

26 U.S.C. § 954

Foreign base company income

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart F Controlled Foreign Corporations

Foreign base company income

Title 26 Title 26 / Section 971

26 U.S.C. § 971

Definitions

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart G Export Trade Corporations

Definitions

Title 26 Title 26 / Section 72

26 U.S.C. § 72

Annuities; certain proceeds of endowment and life insurance contracts

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Annuities; certain proceeds of endowment and life insurance contracts