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Title 26 Title 26 / Section 5849

26 U.S.C. § 5849

Citation of chapter

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Citation of chapter

Title 26 Title 26 / Section 5505

26 U.S.C. § 5505

Applicability of provisions of this chapter

Subchapter H Miscellaneous Plants and Warehouses / Part I VINEGAR PLANTS

Applicability of provisions of this chapter

Title 26 Title 26 / Section 6684

26 U.S.C. § 6684

Assessable penalties with respect to liability for tax under chapter 42

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Assessable penalties with respect to liability for tax under chapter 42

Title 26 Title 26 / Section 6521

26 U.S.C. § 6521

Mitigation of effect of limitation in case of related taxes under different chapters

Chapter 66 LIMITATIONS / Subchapter C Mitigation of Effect of Period of Limitations

Mitigation of effect of limitation in case of related taxes under different chapters

Title 26 Title 26 / Section 5686

26 U.S.C. § 5686

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter

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 1000

26 U.S.C. § 1000

Reserved]

Subchapter N Tax Based on Income From Sources Within or Without the United States / Part V INTERNATIONAL BOYCOTT DETERMINATIONS

Reserved]

Title 26 Title 26 / Section 1001

26 U.S.C. § 1001

Determination of amount of and recognition of gain or loss

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

Determination of amount of and recognition of gain or loss

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Repealed.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Repealed.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 101

26 U.S.C. § 101

Certain death benefits

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

Certain death benefits

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 1012

26 U.S.C. § 1012

Basis of property—cost

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

Basis of property—cost

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 1014

26 U.S.C. § 1014

Basis of property acquired from a decedent

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

Basis of property acquired from a decedent

Title 26 Title 26 / Section 1015

26 U.S.C. § 1015

Basis of property acquired by gifts and transfers in trust

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

Basis of property acquired by gifts and transfers in trust

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

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

Adjustments to basis

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 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 102

26 U.S.C. § 102

Gifts and inheritances

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

Gifts and inheritances