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Title 26 Title 26 / Section 1397E

26 U.S.C. § 1397E

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas / Part IV INCENTIVES FOR EDUCATION ZONES

Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Title 26 Title 26 / Section 5131

26 U.S.C. § 5131

Packaging distilled spirits for industrial uses

Part II MISCELLANEOUS PROVISIONS / Subpart D Other Provisions

Packaging distilled spirits for industrial uses

Title 26 Title 26 / Section 5204

26 U.S.C. § 5204

Gauging

Subchapter C Operation of Distilled Spirits Plants / Part I GENERAL PROVISIONS

Gauging

Title 26 Title 26 / Section 5206

26 U.S.C. § 5206

Containers

Subchapter C Operation of Distilled Spirits Plants / Part I GENERAL PROVISIONS

Containers

Title 26 Title 26 / Section 5207

26 U.S.C. § 5207

Records and reports

Subchapter C Operation of Distilled Spirits Plants / Part I GENERAL PROVISIONS

Records and reports

Title 26 Title 26 / Section 5215

26 U.S.C. § 5215

Return of tax determined distilled spirits to bonded premises

Part II OPERATIONS ON BONDED PREMISES / Subpart A General

Return of tax determined distilled spirits to bonded premises

Title 26 Title 26 / Section 5235

26 U.S.C. § 5235

Bottling of alcohol for industrial purposes

Part II OPERATIONS ON BONDED PREMISES / Subpart C Storage

Bottling of alcohol for industrial purposes

Title 26 Title 26 / Section 5555

26 U.S.C. § 5555

Records, statements, and returns

Chapter 51 DISTILLED SPIRITS, WINES, AND BEER / Subchapter I Miscellaneous General Provisions

Records, statements, and returns

Title 26 Title 26 / Section 5604

26 U.S.C. § 5604

Penalties relating to marks, brands, and containers

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS

Penalties relating to marks, brands, and containers

Title 26 Title 26 / Section 841

26 U.S.C. § 841

Credit for foreign taxes

Subchapter L Insurance Companies / Part III PROVISIONS OF GENERAL APPLICATION

Credit for foreign taxes

Title 26 Title 26 / Section 891

26 U.S.C. § 891

Doubling of rates of tax on citizens and corporations of certain foreign countries

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart D Miscellaneous Provisions

Doubling of rates of tax on citizens and corporations of certain foreign countries

Title 26 Title 26 / Section 45B

26 U.S.C. § 45B

Credit for portion of employer social security taxes paid with respect to employee cash tips

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for portion of employer social security taxes paid with respect to employee cash tips

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 11

26 U.S.C. § 11

Tax imposed

Subchapter A Determination of Tax Liability / Part II TAX ON CORPORATIONS

Tax imposed

Title 26 Title 26 / Section 1504

26 U.S.C. § 1504

Definitions

Chapter 6 CONSOLIDATED RETURNS / Subchapter A Returns and Payment of Tax

Definitions

Title 26 Title 26 / Section 1563

26 U.S.C. § 1563

Definitions and special rules

Subchapter B Related Rules / Part II CERTAIN CONTROLLED CORPORATIONS

Definitions and special rules

Title 26 Title 26 / Section 243

26 U.S.C. § 243

Dividends received by corporations

Subchapter B Computation of Taxable Income / Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS

Dividends received by corporations

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 404

26 U.S.C. § 404

Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Title 26 Title 26 / Section 4041

26 U.S.C. § 4041

Imposition of tax

Chapter 31 RETAIL EXCISE TAXES / Subchapter B Special Fuels

Imposition of tax