59765 laws
59765 laws
- § 4281. Small aircraft on nonestablished lines
- § 4282. Transportation by air for other members of affiliated group
- [§ 4283. Repealed. [Pub. L. 101–508, title XI, § 11213(e)(1)](/us/pl/101/508/tXI/s11213/e/1), Nov. 5, 1990, [104 Stat. 1388–436](/us/stat/104/1388-436)]
- § 4291. Cases where persons receiving payment must collect tax
- [§ 4292. Repealed. [Pub. L. 94–455, title XIX, § 1904(a)(9)](/us/pl/94/455/tXIX/s1904/a/9), Oct. 4, 1976, [90 Stat. 1812](/us/stat/90/1812)]
- § 4293. Exemption for United States and possessions
- § 43. Enhanced oil recovery credit
- § 430. Minimum funding standards for single-employer defined benefit pension plans
- § 4377. Definitions and special rules
- § 431. Minimum funding standards for multiemployer plans
- § 432. Additional funding rules for multiemployer plans in endangered status or critical status
- § 433. Minimum funding standards for CSEC plans
- § 436. Funding-based limits on benefits and benefit accruals under single-employer plans
- § 4371. Imposition of tax
- § 4372. Definitions
- § 4373. Exemptions
- § 4374. Liability for tax
- § 4375. Health insurance
- § 4401. Imposition of tax
- § 4402. Exemptions
- § 4403. Record requirements
- § 4404. Territorial extent
- § 4405. Cross references
- § 441. Period for computation of taxable income
- § 4411. Imposition of tax
- § 4412. Registration
- § 4413. Certain provisions made applicable
- § 4414. Cross references
- § 442. Change of annual accounting period
- § 4421. Definitions
- § 4422. Applicability of Federal and State laws
- § 4424. Disclosure of wagering tax information
- § 443. Returns for a period of less than 12 months
- § 444. Election of taxable year other than required taxable year
- § 446. General rule for methods of accounting
- § 4461. Imposition of tax
- § 4462. Definitions and special rules
- § 447. Method of accounting for corporations engaged in farming
- § 4471. Imposition of tax
- § 4472. Definitions
- § 4475. Imposition of tax
- § 448. Limitation on use of cash method of accounting
- § 4481. Imposition of tax
- § 4482. Definitions
- § 4483. Exemptions
- § 4484. Cross references
- [§§ 4491 to 4494. Repealed. [Pub. L. 97–248, title II, § 280(c)(1)](/us/pl/97/248/tII/s280/c/1), Sept. 3, 1982, [96 Stat. 564](/us/stat/96/564)]
- [§§ 4495 to 4498. Repealed. [Pub. L. 105–34, title XIV, § 1432(b)(1)](/us/pl/105/34/tXIV/s1432/b/1), Aug. 5, 1997, [111 Stat. 1050](/us/stat/111/1050)]
- [§ 44A. Renumbered § 21]
- [§ 44B. Repealed. [Pub. L. 98–369, div. A, title IV, § 474(m)(1)](/us/pl/98/369/dA/tIV/s474/m/1), July 18, 1984, [98 Stat. 833](/us/stat/98/833)]