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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 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 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 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 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Repealed.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Repealed.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

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]