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Title 26 Title 26 / Section 466

26 U.S.C. § 466

Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

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

Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

Title 26 Title 26 / Section 5101

26 U.S.C. § 5101

Notice of manufacture of still; notice of set up of still

Part II MISCELLANEOUS PROVISIONS / Subpart A Manufacturers of Stills

Notice of manufacture of still; notice of set up of still

Title 26 Title 26 / Section 5354

26 U.S.C. § 5354

Bond

Subchapter F Bonded and Taxpaid Wine Premises / Part I ESTABLISHMENT

Bond

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 196

26 U.S.C. § 196

Deduction for certain unused business credits

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

Deduction for certain unused business credits

Title 26 Title 26 / Section 219

26 U.S.C. § 219

Retirement savings

Subchapter B Computation of Taxable Income / Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

Retirement savings

Title 26 Title 26 / Section 23

26 U.S.C. § 23

Adoption expenses

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Adoption expenses

Title 26 Title 26 / Section 32

26 U.S.C. § 32

Earned income

Part IV CREDITS AGAINST TAX / Subpart C Refundable Credits

Earned income

Title 26 Title 26 / Section 461

26 U.S.C. § 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

Title 26 Title 26 / Section 4942

26 U.S.C. § 4942

Taxes on failure to distribute income

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter A Private Foundations

Taxes on failure to distribute income

Title 26 Title 26 / Section 5005

26 U.S.C. § 5005

Persons liable for tax

Part I GALLONAGE TAXES / Subpart A Distilled Spirits

Persons liable for tax

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 5214

26 U.S.C. § 5214

Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Part II OPERATIONS ON BONDED PREMISES / Subpart A General

Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

Title 26 Title 26 / Section 6103

26 U.S.C. § 6103

Confidentiality and disclosure of returns and return information

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Confidentiality and disclosure of returns and return information

Title 26 Title 26 / Section 6104

26 U.S.C. § 6104

Publicity of information required from certain exempt organizations and certain trusts

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Publicity of information required from certain exempt organizations and certain trusts

Title 26 Title 26 / Section 6654

26 U.S.C. § 6654

Failure by individual to pay estimated income tax

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

Failure by individual to pay estimated income tax

Title 26 Title 26 / Section 679

26 U.S.C. § 679

Foreign trusts having one or more United States beneficiaries

Part I ESTATES, TRUSTS, AND BENEFICIARIES / Subpart E Grantors and Others Treated as Substantial Owners

Foreign trusts having one or more United States beneficiaries

Title 26 Title 26 / Section 7463

26 U.S.C. § 7463

Disputes involving $50,000 or less

Subchapter C The Tax Court / Part II PROCEDURE

Disputes involving $50,000 or less

Title 26 Title 26 / Section 7851

26 U.S.C. § 7851

Applicability of revenue laws

Chapter 80 GENERAL RULES / Subchapter B Effective Date and Related Provisions

Applicability of revenue laws

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