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Title 26 Title 26 / Section 452

26 U.S.C. § 452

Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]

Part II METHODS OF ACCOUNTING / Subpart B Taxable Year for Which Items of Gross Income Included

Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]

Title 26 Title 26 / Section 462

26 U.S.C. § 462

Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]

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

Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]

Title 26 Title 26 / Section 2002

26 U.S.C. § 2002

Liability for payment

Subchapter A Estates of Citizens or Residents / Part I TAX IMPOSED

Liability for payment

Title 26 Title 26 / Section 226

26 U.S.C. § 226

Cross reference

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

Cross reference

Title 26 Title 26 / Section 3128

26 U.S.C. § 3128

Short title

Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter C General Provisions

Short title

Title 26 Title 26 / Section 3233

26 U.S.C. § 3233

Short title

Chapter 22 RAILROAD RETIREMENT TAX ACT / Subchapter D General Provisions

Short title

Title 26 Title 26 / Section 3311

26 U.S.C. § 3311

Short title

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Short title

Title 26 Title 26 / Section 4902

26 U.S.C. § 4902

Liability of partners

Subtitle D Miscellaneous Excise Taxes / Chapter 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

Liability of partners

Title 26 Title 26 / Section 6301

26 U.S.C. § 6301

Collection authority

Chapter 64 COLLECTION / Subchapter A General Provisions

Collection authority

Title 26 Title 26 / Section 6341

26 U.S.C. § 6341

Expense of levy and sale

Subchapter D Seizure of Property for Collection of Taxes / Part II LEVY

Expense of levy and sale

Title 26 Title 26 / Section 8001

26 U.S.C. § 8001

Authorization

Subtitle G The Joint Committee on Taxation / Chapter 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE

Authorization

Title 26 Title 26 / Section 8003

26 U.S.C. § 8003

Election of chairman and vice chairman

Subtitle G The Joint Committee on Taxation / Chapter 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE

Election of chairman and vice chairman

Title 26 Title 26 / Section 1002

26 U.S.C. § 1002

Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Subchapter O Gain or Loss on Disposition of Property / Part I DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Title 26 Title 26 / Section 1011

26 U.S.C. § 1011

Adjusted basis for determining gain or loss

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

Adjusted basis for determining gain or loss

Title 26 Title 26 / Section 1013

26 U.S.C. § 1013

Basis of property included in inventory

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

Basis of property included in inventory

Title 26 Title 26 / Section 1018

26 U.S.C. § 1018

Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]

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

Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]

Title 26 Title 26 / Section 1019

26 U.S.C. § 1019

Property on which lessee has made improvements

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

Property on which lessee has made improvements

Title 26 Title 26 / Section 1020

26 U.S.C. § 1020

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

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

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Title 26 Title 26 / Section 1021

26 U.S.C. § 1021

Sale of annuities

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

Sale of annuities

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