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20 results 921-927
Scoped to Title 26
Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter N Tax Based on Income From Sources Within or Without the United States / Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart C Repealed] / Section 921 to 927

26 U.S.C. § 921 to 927

Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart C Repealed]

Exact citation match for 26 USC § 921-927

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 56

26 U.S.C. § 56

Adjustments in computing alternative minimum taxable income

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Adjustments in computing alternative minimum taxable income

Title 26 Title 26 / Section 245

26 U.S.C. § 245

Dividends received from certain foreign corporations

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

Dividends received from certain foreign corporations

Title 26 Title 26 / Section 951

26 U.S.C. § 951

Amounts included in gross income of United States shareholders

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart F Controlled Foreign Corporations

Amounts included in gross income of United States shareholders

Title 26 Title 26 / Section 5845

26 U.S.C. § 5845

Definitions

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Definitions

Title 26 Title 26 / Section 4051

26 U.S.C. § 4051

Imposition of tax on heavy trucks and trailers sold at retail

Chapter 31 RETAIL EXCISE TAXES / Subchapter C Heavy Trucks and Trailers

Imposition of tax on heavy trucks and trailers sold at retail

Title 26 Title 26 / Section 1036

26 U.S.C. § 1036

Stock for stock of same corporation

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Stock for stock of same corporation

Title 26 Title 26 / Section 884

26 U.S.C. § 884

Branch profits tax

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart B Foreign Corporations

Branch profits tax

Title 26 Title 26 / Section 1503

26 U.S.C. § 1503

Computation and payment of tax

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

Computation and payment of tax

Title 26 Title 26 / Section 246

26 U.S.C. § 246

Rules applying to deductions for dividends received

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

Rules applying to deductions for dividends received

Title 26 Title 26 / Section 170

26 U.S.C. § 170

Charitable, etc., contributions and gifts

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

Charitable, etc., contributions and gifts

Title 26 Title 26 / Section 6651

26 U.S.C. § 6651

Failure to file tax return or to pay tax

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

Failure to file tax return or to pay tax

Title 26 Title 26 / Section 415

26 U.S.C. § 415

Limitations on benefits and contribution under qualified plans

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

Limitations on benefits and contribution under qualified plans

Title 26 Title 26 / Section 417

26 U.S.C. § 417

Definitions and special rules for purposes of minimum survivor annuity requirements

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

Definitions and special rules for purposes of minimum survivor annuity requirements

Title 26 Title 26 / Section 351

26 U.S.C. § 351

Transfer to corporation controlled by transferor

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart A Corporate Organizations

Transfer to corporation controlled by transferor

Title 26 Title 26 / Section 354

26 U.S.C. § 354

Exchanges of stock and securities in certain reorganizations

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart B Effects on Shareholders and Security Holders

Exchanges of stock and securities in certain reorganizations

Title 26 Title 26 / Section 355

26 U.S.C. § 355

Distribution of stock and securities of a controlled corporation

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart B Effects on Shareholders and Security Holders

Distribution of stock and securities of a controlled corporation

Title 26 Title 26 / Section 356

26 U.S.C. § 356

Receipt of additional consideration

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart B Effects on Shareholders and Security Holders

Receipt of additional consideration

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