Legalize59765 laws
59765 laws
- § 1351. Treatment of recoveries of foreign expropriation losses
- § 1353. Notional shipping income
- § 1354. Alternative tax election; revocation; termination
- § 1355. Definitions and special rules
- § 1356. Qualifying shipping activities
- § 1357. Items not subject to regular tax; depreciation; interest
- § 1358. Allocation of credits, income, and deductions
- § 1359. Disposition of qualifying vessels
- § 136. Energy conservation subsidies provided by public utilities
- § 1361. S corporation defined
- § 1362. Election; revocation; termination
- § 1363. Effect of election on corporation
- § 1366. Pass-thru of items to shareholders
- § 1367. Adjustments to basis of stock of shareholders, etc
- § 1368. Distributions
- § 137. Adoption assistance programs
- § 1371. Coordination with subchapter C
- § 1372. Partnership rules to apply for fringe benefit purposes
- § 1373. Foreign income
- § 1374. Tax imposed on certain built-in gains
- § 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1377. Definitions and special rule
- § 1378. Taxable year of S corporation
- § 1379. Transitional rules on enactment
- § 138. Medicare Advantage MSA
- § 1381. Organizations to which part applies
- § 1382. Taxable income of cooperatives
- § 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- § 1385. Amounts includible in patron’s gross income
- § 1388. Definitions; special rules
- § 139. Disaster relief payments
- § 1391. Designation procedure
- § 1392. Eligibility criteria
- § 1393. Definitions and special rules
- § 1394. Tax-exempt enterprise zone facility bonds
- § 1396. Empowerment zone employment credit
- § 1397. Other definitions and special rules
- § 1397A. Increase in expensing under section 179
- § 139D. Indian health care benefits
- § 1397B. Nonrecognition of gain on rollover of empowerment zone investments
- § 1397C. Enterprise zone business defined
- § 1397D. Qualified zone property defined
- [§ 1397E. Repealed. [Pub. L. 115–97, title I, § 13404(c)(1)](/us/pl/115/97/tI/s13404/c/1), Dec. 22, 2017, [131 Stat. 2138](/us/stat/131/2138)]
- § 1397F. Regulations
- § 1398. Rules relating to individuals’ title 11 cases
- § 1399. No separate taxable entities for partnerships, corporations, etc
- § 139A. Federal subsidies for prescription drug plans
- § 139B. Benefits provided to volunteer firefighters and emergency medical responders
- § 139C. Certain disability-related first responder retirement payments
- § 139E. Indian general welfare benefits