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Title 26 Title 26 / Section 3310

26 U.S.C. § 3310

Judicial review

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Judicial review

Title 26 Title 26 / Section 506

26 U.S.C. § 506

Organizations required to notify Secretary of intent to operate under 501(c)(4)

Subchapter F Exempt Organizations / Part I GENERAL RULE

Organizations required to notify Secretary of intent to operate under 501(c)(4)

Title 26 Title 26 / Section 542

26 U.S.C. § 542

Definition of personal holding company

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

Definition of personal holding company

Title 26 Title 26 / Section 6303

26 U.S.C. § 6303

Notice and demand for tax

Chapter 64 COLLECTION / Subchapter A General Provisions

Notice and demand for tax

Title 26 Title 26 / Section 9702

26 U.S.C. § 9702

Establishment of the United Mine Workers of America Combined Benefit Fund

Subchapter B Combined Benefit Fund / Part I ESTABLISHMENT AND BENEFITS

Establishment of the United Mine Workers of America Combined Benefit Fund

Title 26 Title 26 / Section 1043

26 U.S.C. § 1043

Sale of property to comply with conflict-of-interest requirements

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Sale of property to comply with conflict-of-interest requirements

Title 26 Title 26 / Section 1045

26 U.S.C. § 1045

Rollover of gain from qualified small business stock to another qualified small business stock

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Rollover of gain from qualified small business stock to another qualified small business stock

Title 26 Title 26 / Section 1202

26 U.S.C. § 1202

Partial exclusion for gain from certain small business stock

Subchapter P Capital Gains and Losses / Part I TREATMENT OF CAPITAL GAINS

Partial exclusion for gain from certain small business stock

Title 26 Title 26 / Section 1256

26 U.S.C. § 1256

Section 1256 contracts marked to market

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Section 1256 contracts marked to market

Title 26 Title 26 / Section 1397B

26 U.S.C. § 1397B

Nonrecognition of gain on rollover of empowerment zone investments

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Nonrecognition of gain on rollover of empowerment zone investments

Title 26 Title 26 / Section 169

26 U.S.C. § 169

Amortization of pollution control facilities

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

Amortization of pollution control facilities

Title 26 Title 26 / Section 2013

26 U.S.C. § 2013

Credit for tax on prior transfers

Subchapter A Estates of Citizens or Residents / Part II CREDITS AGAINST TAX

Credit for tax on prior transfers

Title 26 Title 26 / Section 2058

26 U.S.C. § 2058

State death taxes

Subchapter A Estates of Citizens or Residents / Part IV TAXABLE ESTATE

State death taxes

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 436

26 U.S.C. § 436

Funding-based limits on benefits and benefit accruals under single-employer plans

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart B Benefit Limitations Under Single-Employer Plans

Funding-based limits on benefits and benefit accruals under single-employer plans

Title 26 Title 26 / Section 45V

26 U.S.C. § 45V

Credit for production of clean hydrogen

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for production of clean hydrogen

Title 26 Title 26 / Section 4661

26 U.S.C. § 4661

Imposition of tax

Chapter 38 ENVIRONMENTAL TAXES / Subchapter B Tax on Certain Chemicals

Imposition of tax

Title 26 Title 26 / Section 48E

26 U.S.C. § 48E

Clean electricity investment credit

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

Clean electricity investment credit

Title 26 Title 26 / Section 4978

26 U.S.C. § 4978

Tax on certain dispositions by employee stock ownership plans and certain cooperatives

Subtitle D Miscellaneous Excise Taxes / Chapter 43 QUALIFIED PENSION, ETC., PLANS

Tax on certain dispositions by employee stock ownership plans and certain cooperatives

Title 26 Title 26 / Section 50

26 U.S.C. § 50

Other special rules

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

Other special rules