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Title 26 Title 26 / Section 1256

26 U.S.C. § 1256

Section 1256 contracts marked to market

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Section 1256 contracts marked to market

Title 26 Title 26 / Section 1255

26 U.S.C. § 1255

Gain from disposition of section 126 property

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Gain from disposition of section 126 property

Title 26 Title 26 / Section 743

26 U.S.C. § 743

Special rules where section 754 election or substantial built-in loss

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

Special rules where section 754 election or substantial built-in loss

Title 26 Title 26 / Section 663

26 U.S.C. § 663

Special rules applicable to sections 661 and 662

Part I ESTATES, TRUSTS, AND BENEFICIARIES / Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Special rules applicable to sections 661 and 662

Title 26 Title 26 / Section 1397A

26 U.S.C. § 1397A

Increase in expensing under section 179

Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES / Subpart B Additional Expensing

Increase in expensing under section 179

Title 26 Title 26 / Section 7409

26 U.S.C. § 7409

Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter A Civil Actions by the United States

Action to enjoin flagrant political expenditures of section 501(c)(3) organizations

Title 26 Title 26 / Section 4955

26 U.S.C. § 4955

Taxes on political expenditures of section 501(c)(3) organizations

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter C Political Expenditures of Section 501(c)(3) Organizations

Taxes on political expenditures of section 501(c)(3) organizations

Title 26 Title 26 / Section 6324A

26 U.S.C. § 6324A

Special lien for estate tax deferred under section 6166

Subchapter C Lien for Taxes / Part II LIENS

Special lien for estate tax deferred under section 6166

Title 26 Title 26 / Section 6696

26 U.S.C. § 6696

Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

Title 26 Title 26 / Section 6703

26 U.S.C. § 6703

Rules applicable to penalties under sections 6700, 6701, and 6702

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Rules applicable to penalties under sections 6700, 6701, and 6702

Title 26 Title 26 / Section 6725

26 U.S.C. § 6725

Failure to report information under section 4101

Subchapter B Assessable Penalties / Part II FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

Failure to report information under section 4101

Title 26 Title 26 / Section 7232

26 U.S.C. § 7232

Failure to register or reregister under section 4101, false representations of registration status, etc.

Subchapter A Crimes / Part II PENALTIES APPLICABLE TO CERTAIN TAXES

Failure to register or reregister under section 4101, false representations of registration status, etc.

Title 26 Title 26 / Section 508

26 U.S.C. § 508

Special rules with respect to section 501(c)(3) organizations

Subchapter F Exempt Organizations / Part II PRIVATE FOUNDATIONS

Special rules with respect to section 501(c)(3) organizations

Title 26 Title 26 / Section 406

26 U.S.C. § 406

Employees of foreign affiliates covered by section 3121(l) agreements

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Employees of foreign affiliates covered by section 3121(l) agreements

Title 26 Title 26 / Section 7428

26 U.S.C. § 7428

Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

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

Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

Title 26 Title 26 / Section 6206

26 U.S.C. § 6206

Special rules applicable to excessive claims under certain sections

Chapter 63 ASSESSMENT / Subchapter A In General

Special rules applicable to excessive claims under certain sections

Title 26 Title 26 / Section 6688

26 U.S.C. § 6688

Assessable penalties with respect to information required to be furnished under section 7654

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Assessable penalties with respect to information required to be furnished under section 7654

Title 26 Title 26 / Section 6704

26 U.S.C. § 6704

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Subchapter B Assessable Penalties / Part I GENERAL PROVISIONS

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Title 26 Title 26 / Section 6852

26 U.S.C. § 6852

Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Subchapter A Jeopardy / Part I TERMINATION OF TAXABLE YEAR

Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Title 26 Title 26 / Section 504

26 U.S.C. § 504

Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

Subchapter F Exempt Organizations / Part I GENERAL RULE

Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities