US Code

Search

Search the current U.S. Code within Title 26

Search by citation or keyword across the current edition within Title 26.

20 results 922
Scoped to Title 26
Title 26 Title 26 / Section 6011

26 U.S.C. § 6011

General requirement of return, statement, or list

Part II TAX RETURNS OR STATEMENTS / Subpart A General Requirement

General requirement of return, statement, or list

Title 26 Title 26 / Section 7852

26 U.S.C. § 7852

Other applicable rules

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

Other applicable rules

Title 26 Title 26 / Section 4182

26 U.S.C. § 4182

Exemptions

Subchapter D Recreational Equipment / Part III FIREARMS

Exemptions

Title 26 Title 26 / Section 5852

26 U.S.C. § 5852

General transfer and making tax exemption

Subchapter B General Provisions and Exemptions / Part II EXEMPTIONS

General transfer and making tax exemption

Title 26 Title 26 / Section 5853

26 U.S.C. § 5853

Transfer and making tax exemption available to certain governmental entities

Subchapter B General Provisions and Exemptions / Part II EXEMPTIONS

Transfer and making tax exemption available to certain governmental entities

Title 26 Title 26 / Section 6072

26 U.S.C. § 6072

Time for filing income tax returns

Subchapter A Returns and Records / Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS

Time for filing income tax returns

Title 26 Title 26 / Section 991

26 U.S.C. § 991

Taxation of a domestic international sales corporation

Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS / Subpart A Treatment of Qualifying Corporations

Taxation of a domestic international sales corporation

Title 26 Title 26 / 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Repealed.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Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart C Repealed]

Repealed.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

Title 26 Title 26 / Section 1402

26 U.S.C. § 1402

Definitions

Subtitle A Income Taxes / Chapter 2 TAX ON SELF-EMPLOYMENT INCOME

Definitions

Title 26 Title 26 / Section 6091

26 U.S.C. § 6091

Place for filing returns or other documents

Subchapter A Returns and Records / Part VII PLACE FOR FILING RETURNS OR OTHER DOCUMENTS

Place for filing returns or other documents

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 1248

26 U.S.C. § 1248

Gain from certain sales or exchanges of stock in certain foreign corporations

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Gain from certain sales or exchanges of stock in certain foreign corporations

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 1023

26 U.S.C. § 1023

Cross references

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

Cross references

Title 26 Title 26 / Section 103

26 U.S.C. § 103

Interest on State and local bonds

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

Interest on State and local bonds

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 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 6045

26 U.S.C. § 6045

Returns of brokers

Part III INFORMATION RETURNS / Subpart B Information Concerning Transactions With Other Persons

Returns of brokers

Title 26 Title 26 / Section 904

26 U.S.C. § 904

Limitation on credit

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Limitation on credit