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 s
Scoped to Title 26
Title 26 Title 26 / Section 1361

26 U.S.C. § 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined

Title 26 Title 26 / Section 6433

26 U.S.C. § 6433

Saver’s Match

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Saver’s Match

Title 26 Title 26 / Section 6222

26 U.S.C. § 6222

Partner’s return must be consistent with partnership return

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Partner’s return must be consistent with partnership return

Title 26 Title 26 / Section 704

26 U.S.C. § 704

Partner’s distributive share

Subchapter K Partners and Partnerships / Part I DETERMINATION OF TAX LIABILITY

Partner’s distributive share

Title 26 Title 26 / Section 9500

26 U.S.C. § 9500

Short title

Subtitle I Trust Fund Code

Short title

Title 26 Title 26 / Section 4501

26 U.S.C. § 4501

Repurchase of corporate stock

Subtitle D Miscellaneous Excise Taxes / Chapter 37 REPURCHASE OF CORPORATE STOCK

Repurchase of corporate stock

Title 26 Title 26 / Section 4901

26 U.S.C. § 4901

Payment of tax

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

Payment of tax

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 4903

26 U.S.C. § 4903

Liability in case of business in more than one location

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

Liability in case of business in more than one location

Title 26 Title 26 / Section 4904

26 U.S.C. § 4904

Liability in case of different businesses of same ownership and location

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

Liability in case of different businesses of same ownership and location

Title 26 Title 26 / Section 4905

26 U.S.C. § 4905

Liability in case of death or change of location

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

Liability in case of death or change of location

Title 26 Title 26 / Section 4906

26 U.S.C. § 4906

Application of State laws

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

Application of State laws

Title 26 Title 26 / Section 4907

26 U.S.C. § 4907

Federal agencies or instrumentalities

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

Federal agencies or instrumentalities

Title 26 Title 26 / Section 4985

26 U.S.C. § 4985

Stock compensation of insiders in expatriated corporations

Subtitle D Miscellaneous Excise Taxes / Chapter 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES

Stock compensation of insiders in expatriated corporations

Title 26 Title 26 / Section 4999

26 U.S.C. § 4999

Golden parachute payments

Subtitle D Miscellaneous Excise Taxes / Chapter 46 GOLDEN PARACHUTE PAYMENTS

Golden parachute payments

Title 26 Title 26 / Section 5000

26 U.S.C. § 5000

Certain group health plans

Subtitle D Miscellaneous Excise Taxes / Chapter 47 CERTAIN GROUP HEALTH PLANS

Certain group health plans

Title 26 Title 26 / Section 5000A

26 U.S.C. § 5000A

Requirement to maintain minimum essential coverage

Subtitle D Miscellaneous Excise Taxes / Chapter 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE

Requirement to maintain minimum essential coverage

Title 26 Title 26 / Section 5000B

26 U.S.C. § 5000B

Imposition of tax on indoor tanning services

Subtitle D Miscellaneous Excise Taxes / Chapter 49 COSMETIC SERVICES

Imposition of tax on indoor tanning services

Title 26 Title 26 / Section 5000C

26 U.S.C. § 5000C

Imposition of tax on certain foreign procurement

Subtitle D Miscellaneous Excise Taxes / Chapter 50 FOREIGN PROCUREMENT

Imposition of tax on certain foreign procurement

Title 26 Title 26 / Section 5000D

26 U.S.C. § 5000D

Designated drugs during noncompliance periods

Subtitle D Miscellaneous Excise Taxes / Chapter 50A DESIGNATED DRUGS

Designated drugs during noncompliance periods