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Repealed.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Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part III REPEALED]

Repealed.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 4161

26 U.S.C. § 4161

Imposition of tax

Subchapter D Recreational Equipment / Part I SPORTING GOODS

Imposition of tax

Title 26 Title 26 / Section 809

26 U.S.C. § 809

Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Part I LIFE INSURANCE COMPANIES / Subpart C Life Insurance Deductions

Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

Title 26 Title 26 / Section 3306

26 U.S.C. § 3306

Definitions

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

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 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 6511

26 U.S.C. § 6511

Limitations on credit or refund

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Limitations on credit or refund

Title 26 Title 26 / Section 7805

26 U.S.C. § 7805

Rules and regulations

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

Rules and regulations

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 56

26 U.S.C. § 56

Adjustments in computing alternative minimum taxable income

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Adjustments in computing alternative minimum taxable income

Title 26 Title 26 / Section 57

26 U.S.C. § 57

Items of tax preference

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Items of tax preference

Title 26 Title 26 / Section 165

26 U.S.C. § 165

Losses

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

Losses

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 170

26 U.S.C. § 170

Charitable, etc., contributions and gifts

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

Charitable, etc., contributions and gifts

Title 26 Title 26 / Section 263

26 U.S.C. § 263

Capital expenditures

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Capital expenditures

Title 26 Title 26 / Section 545

26 U.S.C. § 545

Undistributed personal holding company income

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

Undistributed personal holding company income

Title 26 Title 26 / Section 613

26 U.S.C. § 613

Percentage depletion

Subchapter I Natural Resources / Part I DEDUCTIONS

Percentage depletion

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 45K

26 U.S.C. § 45K

Credit for producing fuel from a nonconventional source

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for producing fuel from a nonconventional source

Title 26 Title 26 / Section 341

26 U.S.C. § 341

Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]

Part II CORPORATE LIQUIDATIONS / Subpart C Repealed]

Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]