Legalize59765 laws
59765 laws
- § 1255. Gain from disposition of section 126 property
- § 1256. Section 1256 contracts marked to market
- § 1257. Disposition of converted wetlands or highly erodible croplands
- § 1258. Recharacterization of gain from certain financial transactions
- § 1259. Constructive sales treatment for appreciated financial positions
- § 126. Certain cost-sharing payments
- § 1260. Gains from constructive ownership transactions
- § 127. Educational assistance programs
- § 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272. Current inclusion in income of original issue discount
- § 1273. Determination of amount of original issue discount
- § 1274. Determination of issue price in the case of certain debt instruments issued for property
- § 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275. Other definitions and special rules
- § 1276. Disposition gain representing accrued market discount treated as ordinary income
- § 1277. Deferral of interest deduction allocable to accrued market discount
- § 1278. Definitions and special rules
- § 128. Employer contributions to Trump accounts
- § 1281. Current inclusion in income of discount on certain short-term obligations
- § 1282. Deferral of interest deduction allocable to accrued discount
- § 1283. Definitions and special rules
- § 1286. Tax treatment of stripped bonds
- § 1287. Denial of capital gain treatment for gains on certain obligations not in registered form
- § 1288. Treatment of original issue discount on tax-exempt obligations
- § 129. Dependent care assistance programs
- § 1291. Interest on tax deferral
- § 1293. Current taxation of income from qualified electing funds
- § 1294. Election to extend time for payment of tax on undistributed earnings
- § 1295. Qualified electing fund
- § 1296. Election of mark to market for marketable stock
- § 1297. Passive foreign investment company
- [§ 133. Repealed. [Pub. L. 104–188, title I, § 1602(a)](/us/pl/104/188/tI/s1602/a), Aug. 20, 1996, [110 Stat. 1833](/us/stat/110/1833)]
- § 1298. Special rules
- § 130. Certain personal injury liability assignments
- § 1301. Averaging of farm income
- § 131. Certain foster care payments
- § 1311. Correction of error
- § 1312. Circumstances of adjustment
- § 1313. Definitions
- § 1314. Amount and method of adjustment
- [§ 1315. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(143)](/us/pl/94/455/tXIX/s1901/a/143), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]
- § 132. Certain fringe benefits
- [§§ 1331 to 1337. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(145)(A)](/us/pl/94/455/tXIX/s1901/a/145/A), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]
- § 134. Certain military benefits
- § 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
- [§ 1342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(147)](/us/pl/94/455/tXIX/s1901/a/147), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]
- [§ 1346. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(148)](/us/pl/94/455/tXIX/s1901/a/148), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]
- [§ 1347. Repealed. [Pub. L. 94–455, title XIX, § 1951(b)(12)(A)](/us/pl/94/455/tXIX/s1951/b/12/A), Oct. 4, 1976, [90 Stat. 1840](/us/stat/90/1840)]
- [§ 1348. Repealed. [Pub. L. 97–34, title I, § 101(c)(1)](/us/pl/97/34/tI/s101/c/1), Aug. 13, 1981, [95 Stat. 183](/us/stat/95/183)]
- § 135. Income from United States savings bonds used to pay higher education tuition and fees