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Title 26 Title 26 / Section 6653

26 U.S.C. § 6653

Failure to pay stamp tax

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

Failure to pay stamp tax

Title 26 Title 26 / Section 6801

26 U.S.C. § 6801

Authority for establishment, alteration, and distribution

Subtitle F Procedure and Administration / Chapter 69 GENERAL PROVISIONS RELATING TO STAMPS

Authority for establishment, alteration, and distribution

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 5613

26 U.S.C. § 5613

Forfeiture of distilled spirits not closed, marked, or branded as required by law

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

Forfeiture of distilled spirits not closed, marked, or branded as required by law

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 6427

26 U.S.C. § 6427

Fuels not used for taxable purposes

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Fuels not used for taxable purposes

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 501

26 U.S.C. § 501

Exemption from tax on corporations, certain trusts, etc.

Subchapter F Exempt Organizations / Part I GENERAL RULE

Exemption from tax on corporations, certain trusts, etc.

Title 26 Title 26 / Section 108

26 U.S.C. § 108

Income from discharge of indebtedness

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Income from discharge of indebtedness

Title 26 Title 26 / Section 831

26 U.S.C. § 831

Tax on insurance companies other than life insurance companies

Subchapter L Insurance Companies / Part II OTHER INSURANCE COMPANIES

Tax on insurance companies other than life insurance companies

Title 26 Title 26 / Section 832

26 U.S.C. § 832

Insurance company taxable income

Subchapter L Insurance Companies / Part II OTHER INSURANCE COMPANIES

Insurance company taxable income

Title 26 Title 26 / Section 834

26 U.S.C. § 834

Determination of taxable investment income

Subchapter L Insurance Companies / Part II OTHER INSURANCE COMPANIES

Determination of taxable investment income

Title 26 Title 26 / Section 861

26 U.S.C. § 861

Income from sources within the United States

Subchapter N Tax Based on Income From Sources Within or Without the United States / Part I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME

Income from sources within the United States

Title 26 Title 26 / Section 1017

26 U.S.C. § 1017

Discharge of indebtedness

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Discharge of indebtedness

Title 26 Title 26 / Section 414

26 U.S.C. § 414

Definitions and special rules

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Definitions and special rules

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 402

26 U.S.C. § 402

Taxability of beneficiary of employees’ trust

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

Taxability of beneficiary of employees’ trust

Title 26 Title 26 / Section 403

26 U.S.C. § 403

Taxation of employee annuities

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

Taxation of employee annuities

Title 26 Title 26 / Section 408

26 U.S.C. § 408

Individual retirement accounts

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

Individual retirement accounts

Title 26 Title 26 / Section 818

26 U.S.C. § 818

Other definitions and special rules

Part I LIFE INSURANCE COMPANIES / Subpart E Definitions and Special Rules

Other definitions and special rules