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6 results 6661

Scoped to Title 26

Title 26 Title 26 / Section 6659A to 6661

26 U.S.C. § 6659A to 6661

Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

Subchapter A Additions to the Tax and Additional Amounts / Part I GENERAL PROVISIONS

Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]

Title 26 Title 26 / Section 6601

Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Chapter 67 INTEREST / Subchapter A Interest on Underpayments

Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Title 26 Title 26 / Section 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined

Title 26 Title 26 / Section 6013

Joint returns of income tax by husband and wife

Part II TAX RETURNS OR STATEMENTS / Subpart B Income Tax Returns

Joint returns of income tax by husband and wife

Title 26 Title 26 / Section 1274

Determination of issue price in the case of certain debt instruments issued for property

Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart A Original Issue Discount

Determination of issue price in the case of certain debt instruments issued for property

Title 26 Title 26 / Section 461

General rule for taxable year of deduction

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

General rule for taxable year of deduction