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Scoped to Title 26
Title 26 Title 26 / Section 241

26 U.S.C. § 241

Allowance of special deductions

Subchapter B Computation of Taxable Income / Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS

Allowance of special deductions

Title 26 Title 26 / Section 1054

26 U.S.C. § 1054

Certain stock of Federal National Mortgage Association

Subchapter O Gain or Loss on Disposition of Property / Part IV SPECIAL RULES

Certain stock of Federal National Mortgage Association

Title 26 Title 26 / Section 161

26 U.S.C. § 161

Allowance of deductions

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

Allowance of deductions

Title 26 Title 26 / Section 2012

26 U.S.C. § 2012

Credit for gift tax

Subchapter A Estates of Citizens or Residents / Part II CREDITS AGAINST TAX

Credit for gift tax

Title 26 Title 26 / Section 521

26 U.S.C. § 521

Exemption of farmers’ cooperatives from tax

Subchapter F Exempt Organizations / Part IV FARMERS’ COOPERATIVES

Exemption of farmers’ cooperatives from tax

Title 26 Title 26 / Section 742

26 U.S.C. § 742

Basis of transferee partner’s interest

Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS / Subpart C Transfers of Interests in a Partnership

Basis of transferee partner’s interest

Title 26 Title 26 / Section 11

26 U.S.C. § 11

Tax imposed

Subchapter A Determination of Tax Liability / Part II TAX ON CORPORATIONS

Tax imposed

Title 26 Title 26 / Section 12

26 U.S.C. § 12

Cross references relating to tax on corporations

Subchapter A Determination of Tax Liability / Part II TAX ON CORPORATIONS

Cross references relating to tax on corporations

Title 26 Title 26 / Section 2014

26 U.S.C. § 2014

Credit for foreign death taxes

Subchapter A Estates of Citizens or Residents / Part II CREDITS AGAINST TAX

Credit for foreign death taxes

Title 26 Title 26 / Section 3305

26 U.S.C. § 3305

Applicability of State law

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Applicability of State law

Title 26 Title 26 / Section 594

26 U.S.C. § 594

Alternative tax for mutual savings banks conducting life insurance business

Subchapter H Banking Institutions / Part II MUTUAL SAVINGS BANKS, ETC.

Alternative tax for mutual savings banks conducting life insurance business

Title 26 Title 26 / Section 703

26 U.S.C. § 703

Partnership computations

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

Partnership computations

Title 26 Title 26 / Section 874

26 U.S.C. § 874

Allowance of deductions and credits

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart A Nonresident Alien Individuals

Allowance of deductions and credits

Title 26 Title 26 / Section 1081 to 1083

26 U.S.C. § 1081 to 1083

Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Subchapter O Gain or Loss on Disposition of Property / Part VI REPEALED]

Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Title 26 Title 26 / Section 1314

26 U.S.C. § 1314

Amount and method of adjustment

Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part II MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS

Amount and method of adjustment

Title 26 Title 26 / Section 301

26 U.S.C. § 301

Distributions of property

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart A Effects on Recipients

Distributions of property

Title 26 Title 26 / Section 306

26 U.S.C. § 306

Dispositions of certain stock

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart A Effects on Recipients

Dispositions of certain stock

Title 26 Title 26 / Section 511

26 U.S.C. § 511

Imposition of tax on unrelated business income of charitable, etc., organizations

Subchapter F Exempt Organizations / Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Imposition of tax on unrelated business income of charitable, etc., organizations

Title 26 Title 26 / Section 542

26 U.S.C. § 542

Definition of personal holding company

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

Definition of personal holding company

Title 26 Title 26 / Section 61

26 U.S.C. § 61

Gross income defined

Subchapter B Computation of Taxable Income / Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

Gross income defined