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Scoped to Title 26
Title 26 Title 26 / Section 1052

26 U.S.C. § 1052

Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

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

Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

Title 26 Title 26 / Section 1062

26 U.S.C. § 1062

Gain from the sale or exchange of qualified farmland property to qualified farmers

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

Gain from the sale or exchange of qualified farmland property to qualified farmers

Title 26 Title 26 / Section 118

26 U.S.C. § 118

Contributions to the capital of a corporation

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Contributions to the capital of a corporation

Title 26 Title 26 / Section 1231

26 U.S.C. § 1231

Property used in the trade or business and involuntary conversions

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

Property used in the trade or business and involuntary conversions

Title 26 Title 26 / Section 2033

26 U.S.C. § 2033

Property in which the decedent had an interest

Subchapter A Estates of Citizens or Residents / Part III GROSS ESTATE

Property in which the decedent had an interest

Title 26 Title 26 / Section 2104

26 U.S.C. § 2104

Property within the United States

Chapter 11 ESTATE TAX / Subchapter B Estates of Nonresidents Not Citizens

Property within the United States

Title 26 Title 26 / Section 2105

26 U.S.C. § 2105

Property without the United States

Chapter 11 ESTATE TAX / Subchapter B Estates of Nonresidents Not Citizens

Property without the United States

Title 26 Title 26 / Section 22

26 U.S.C. § 22

Credit for the elderly and the permanently and totally disabled

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Credit for the elderly and the permanently and totally disabled

Title 26 Title 26 / Section 2207A

26 U.S.C. § 2207A

Right of recovery in the case of certain marital deduction property

Chapter 11 ESTATE TAX / Subchapter C Miscellaneous

Right of recovery in the case of certain marital deduction property

Title 26 Title 26 / Section 280E

26 U.S.C. § 280E

Expenditures in connection with the illegal sale of drugs

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

Expenditures in connection with the illegal sale of drugs

Title 26 Title 26 / Section 281

26 U.S.C. § 281

Terminal railroad corporations and their shareholders

Subchapter B Computation of Taxable Income / Part X TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

Terminal railroad corporations and their shareholders

Title 26 Title 26 / Section 3112

26 U.S.C. § 3112

Instrumentalities of the United States

Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter B Tax on Employers

Instrumentalities of the United States

Title 26 Title 26 / Section 3125

26 U.S.C. § 3125

Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter C General Provisions

Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

Title 26 Title 26 / Section 3127

26 U.S.C. § 3127

Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter C General Provisions

Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Title 26 Title 26 / Section 3308

26 U.S.C. § 3308

Instrumentalities of the United States

Subtitle C Employment Taxes / Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT

Instrumentalities of the United States

Title 26 Title 26 / Section 467

26 U.S.C. § 467

Certain payments for the use of property or services

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

Certain payments for the use of property or services

Title 26 Title 26 / Section 537

26 U.S.C. § 537

Reasonable needs of the business

Subchapter G Corporations Used to Avoid Income Tax on Shareholders / Part I CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS

Reasonable needs of the business

Title 26 Title 26 / Section 5561

26 U.S.C. § 5561

Exemptions to meet the requirements of the national defense

Chapter 51 DISTILLED SPIRITS, WINES, AND BEER / Subchapter I Miscellaneous General Provisions

Exemptions to meet the requirements of the national defense

Title 26 Title 26 / Section 5684

26 U.S.C. § 5684

Penalties relating to the payment and collection of liquor taxes

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Penalties relating to the payment and collection of liquor taxes

Title 26 Title 26 / Section 5690

26 U.S.C. § 5690

Definition of the term “person”

Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors / Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS

Definition of the term “person”