59765 laws
59765 laws
- § 50. Other special rules
- § 5000. Certain group health plans
- § 5000A. Requirement to maintain minimum essential coverage
- § 5000B. Imposition of tax on indoor tanning services
- § 5000C. Imposition of tax on certain foreign procurement
- § 5000D. Designated drugs during noncompliance periods
- § 5001. Imposition, rate, and attachment of tax
- § 5002. Definitions
- § 5003. Cross references to exemptions, etc
- § 5004. Lien for tax
- § 5005. Persons liable for tax
- § 5006. Determination of tax
- § 5007. Collection of tax on distilled spirits
- § 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- [§ 5009. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(7)](/us/pl/96/39/tVIII/s807/a/7), July 26, 1979, [93 Stat. 281](/us/stat/93/281)]
- § 501. Exemption from tax on corporations, certain trusts, etc
- § 5010. Credit for wine content and for flavors content
- § 5011. Income tax credit for average cost of carrying excise tax
- § 502. Feeder organizations
- § 503. Requirements for exemption
- § 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 5041. Imposition and rate of tax
- § 5042. Exemption from tax
- § 5043. Collection of taxes on wines
- § 5044. Refund of tax on wine
- § 5045. Cross references
- § 505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- [§ 5063. Repealed. [Pub. L. 89–44, title V, § 501(e)](/us/pl/89/44/tV/s501/e), June 21, 1965, [79 Stat. 150](/us/stat/79/150)]
- § 5051. Imposition and rate of tax
- § 5052. Definitions
- § 5053. Exemptions
- § 5054. Determination and collection of tax on beer
- § 5055. Drawback of tax
- § 5056. Refund and credit of tax, or relief from liability
- § 506. Organizations required to notify Secretary of intent to operate under 501(c)(4)
- § 5061. Method of collecting tax
- § 5062. Refund and drawback in case of exportation
- § 5064. Losses resulting from disaster, vandalism, or malicious mischief
- § 5065. Territorial extent of law
- § 5066. Distilled spirits for use of foreign embassies, legations, etc
- § 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068. Cross reference
- § 507. Termination of private foundation status
- § 508. Special rules with respect to section 501(c)(3) organizations
- § 509. Private foundation defined
- § 51. Amount of credit
- § 511. Imposition of tax on unrelated business income of charitable, etc., organizations
- § 5111. Eligibility
- § 5112. Registration and regulation
- § 5113. Investigation of claims