Legalize59765 laws
59765 laws
- § 384. Limitation on use of preacquisition losses to offset built-in gains
- § 385. Treatment of certain interests in corporations as stock or indebtedness
- [§ 386. Repealed. [Pub. L. 100–647, title I, § 1006(e)(8)(A)](/us/pl/100/647/tI/s1006/e/8/A), Nov. 10, 1988, [102 Stat. 3401](/us/stat/102/3401)]
- § 39. Carryback and carryforward of unused credits
- [§§ 391 to 395. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(55)](/us/pl/94/455/tXIX/s1901/a/55), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]
- [§ 4. Repealed. [Pub. L. 94–455, title V, § 501(b)(1)](/us/pl/94/455/tV/s501/b/1), Oct. 4, 1976, [90 Stat. 1558](/us/stat/90/1558)]
- § 40. Alcohol, etc., used as fuel
- [§§ 4001 to 4003. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(103)(A)](/us/pl/113/295/dA/tII/s221/a/103/A), Dec. 19, 2014, [128 Stat. 4052](/us/stat/128/4052)]
- § 401. Qualified pension, profit-sharing, and stock bonus plans
- § 402. Taxability of beneficiary of employees’ trust
- § 402A. Optional treatment of elective deferrals as Roth contributions
- § 403. Taxation of employee annuities
- § 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 4041. Imposition of tax
- § 4042. Tax on fuel used in commercial transportation on inland waterways
- § 4064. Gas guzzler tax
- § 4043. Surtax on fuel used in aircraft part of a fractional ownership program
- § 404A. Deduction for certain foreign deferred compensation plans
- [§ 405. Repealed. [Pub. L. 98–369, div. A, title IV, § 491(a)](/us/pl/98/369/dA/tIV/s491/a), July 18, 1984, [98 Stat. 848](/us/stat/98/848)]
- § 4051. Imposition of tax on heavy trucks and trailers sold at retail
- § 4052. Definitions and special rules
- § 4053. Exemptions
- § 406. Employees of foreign affiliates covered by section 3121(l) agreements
- [§§ 4061 to 4063. Repealed. [Pub. L. 98–369, div. A, title VII, § 735(a)(1)](/us/pl/98/369/dA/tVII/s735/a/1), July 18, 1984, [98 Stat. 980](/us/stat/98/980)]
- [§ 44G. Renumbered § 41]
- § 407. Certain employees of domestic subsidiaries engaged in business outside the United States
- § 4071. Imposition of tax
- § 4072. Definitions
- § 4073. Exemptions
- § 408. Individual retirement accounts
- § 4081. Imposition of tax
- § 4082. Exemptions for diesel fuel and kerosene
- § 4083. Definitions; special rule; administrative authority
- § 4084. Cross references
- § 408A. Roth IRAs
- § 409. Qualifications for tax credit employee stock ownership plans
- § 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- § 40A. Biodiesel and renewable diesel used as fuel
- § 40B. Sustainable aviation fuel credit
- § 41. Credit for increasing research activities
- § 410. Minimum participation standards
- § 4101. Registration and bond
- § 4376. Self-insured health plans
- § 4102. Inspection of records by local officers
- § 4103. Certain additional persons liable for tax where willful failure to pay
- § 4104. Information reporting for persons claiming certain tax benefits
- § 4105. Two-party exchanges
- § 411. Minimum vesting standards
- § 412. Minimum funding standards
- § 4121. Imposition of tax