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Search the current U.S. Code within Title 26

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Scoped to Title 26
Title 26 Title 26 / Section 7341

26 U.S.C. § 7341

Penalty for sales to evade tax

Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES / Subchapter D Miscellaneous Penalty and Forfeiture Provisions

Penalty for sales to evade tax

Title 26 Title 26 / Section 162

26 U.S.C. § 162

Trade or business expenses

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

Trade or business expenses

Title 26 Title 26 / Section 280G

26 U.S.C. § 280G

Golden parachute payments

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Golden parachute payments

Title 26 Title 26 / Section 6851

26 U.S.C. § 6851

Termination assessments of income tax

Subchapter A Jeopardy / Part I TERMINATION OF TAXABLE YEAR

Termination assessments of income tax

Title 26 Title 26 / Section 412

26 U.S.C. § 412

Minimum funding standards

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

Minimum funding standards

Title 26 Title 26 / Section 42

26 U.S.C. § 42

Low-income housing credit

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Low-income housing credit

Title 26 Title 26 / Section 430

26 U.S.C. § 430

Minimum funding standards for single-employer defined benefit pension plans

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart A Minimum Funding Standards for Pension Plans

Minimum funding standards for single-employer defined benefit pension plans

Title 26 Title 26 / Section 433

26 U.S.C. § 433

Minimum funding standards for CSEC plans

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart A Minimum Funding Standards for Pension Plans

Minimum funding standards for CSEC plans

Title 26 Title 26 / Section 436

26 U.S.C. § 436

Funding-based limits on benefits and benefit accruals under single-employer plans

Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS / Subpart B Benefit Limitations Under Single-Employer Plans

Funding-based limits on benefits and benefit accruals under single-employer plans

Title 26 Title 26 / Section 46

26 U.S.C. § 46

Amount of credit

Part IV CREDITS AGAINST TAX / Subpart E Rules for Computing Investment Credit

Amount of credit

Title 26 Title 26 / Section 5001

26 U.S.C. § 5001

Imposition, rate, and attachment of tax

Part I GALLONAGE TAXES / Subpart A Distilled Spirits

Imposition, rate, and attachment of tax

Title 26 Title 26 / Section 545

26 U.S.C. § 545

Undistributed personal holding company income

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part II PERSONAL HOLDING COMPANIES

Undistributed personal holding company income

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 6323

26 U.S.C. § 6323

Validity and priority against certain persons

Subchapter C Lien for Taxes / Part II LIENS

Validity and priority against certain persons

Title 26 Title 26 / Section 6502

26 U.S.C. § 6502

Collection after assessment

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Collection after assessment

Title 26 Title 26 / Section 6503

26 U.S.C. § 6503

Suspension of running of period of limitation

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Suspension of running of period of limitation

Title 26 Title 26 / Section 6662A

26 U.S.C. § 6662A

Imposition of accuracy-related penalty on understatements with respect to reportable transactions

Subchapter A Additions to the Tax and Additional Amounts / Part II ACCURACY-RELATED AND FRAUD PENALTIES

Imposition of accuracy-related penalty on understatements with respect to reportable transactions

Title 26 Title 26 / Section 7426

26 U.S.C. § 7426

Civil actions by persons other than taxpayers

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter B Proceedings by Taxpayers and Third Parties

Civil actions by persons other than taxpayers

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