US Code

Search

Search the current U.S. Code within Title 26

Search by citation or keyword across the current edition within Title 26.

20 results 653
Scoped to Title 26
Title 26 Title 26 / Section 6531

26 U.S.C. § 6531

Periods of limitation on criminal prosecutions

Chapter 66 LIMITATIONS / Subchapter D Periods of Limitation in Judicial Proceedings

Periods of limitation on criminal prosecutions

Title 26 Title 26 / Section 6532

26 U.S.C. § 6532

Periods of limitation on suits

Chapter 66 LIMITATIONS / Subchapter D Periods of Limitation in Judicial Proceedings

Periods of limitation on suits

Title 26 Title 26 / Section 6533

26 U.S.C. § 6533

Cross references

Chapter 66 LIMITATIONS / Subchapter D Periods of Limitation in Judicial Proceedings

Cross references

Title 26 Title 26 / Section 6514

26 U.S.C. § 6514

Credits or refunds after period of limitation

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Credits or refunds after period of limitation

Title 26 Title 26 / Section 6515

26 U.S.C. § 6515

Cross references

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Cross references

Title 26 Title 26 / Section 7405

26 U.S.C. § 7405

Action for recovery of erroneous refunds

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter A Civil Actions by the United States

Action for recovery of erroneous refunds

Title 26 Title 26 / Section 5511

26 U.S.C. § 5511

Establishment and operation

Subchapter H Miscellaneous Plants and Warehouses / Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS

Establishment and operation

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 6321

26 U.S.C. § 6321

Lien for taxes

Subchapter C Lien for Taxes / Part II LIENS

Lien for taxes

Title 26 Title 26 / Section 7479

26 U.S.C. § 7479

Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

Subchapter C The Tax Court / Part IV DECLARATORY JUDGMENTS

Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

Title 26 Title 26 / Section 982

26 U.S.C. § 982

Admissibility of documentation maintained in foreign countries

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart I Admissibility of Documentation Maintained in Foreign Countries

Admissibility of documentation maintained in foreign countries

Title 26 Title 26 / Section 3304

26 U.S.C. § 3304

Approval of State laws

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Approval of State laws

Title 26 Title 26 / Section 4972

26 U.S.C. § 4972

Tax on nondeductible contributions to qualified employer plans

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

Tax on nondeductible contributions to qualified employer plans

Title 26 Title 26 / Section 6213

26 U.S.C. § 6213

Restrictions applicable to deficiencies; petition to Tax Court

Chapter 63 ASSESSMENT / Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Restrictions applicable to deficiencies; petition to Tax Court

Title 26 Title 26 / Section 167

26 U.S.C. § 167

Depreciation

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

Depreciation

Title 26 Title 26 / Section 851

26 U.S.C. § 851

Definition of regulated investment company

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part I REGULATED INVESTMENT COMPANIES

Definition of regulated investment company

Title 26 Title 26 / Section 1250

26 U.S.C. § 1250

Gain from dispositions of certain depreciable realty

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

Gain from dispositions of certain depreciable realty

Title 26 Title 26 / Section 4061 to 4063

26 U.S.C. § 4061 to 4063

Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]

Subchapter A Automotive and Related Items / Part I GAS GUZZLERS

Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]

Title 26 Title 26 / Section 5382

26 U.S.C. § 5382

Cellar treatment of natural wine

Subchapter F Bonded and Taxpaid Wine Premises / Part III CELLAR TREATMENT AND CLASSIFICATION OF WINE

Cellar treatment of natural wine

Title 26 Title 26 / Section 6226

26 U.S.C. § 6226

Alternative to payment of imputed underpayment by partnership

Subchapter C Treatment of Partnerships / Part II PARTNERSHIP ADJUSTMENTS

Alternative to payment of imputed underpayment by partnership