Legalize59765 laws
59765 laws
- § 674. Power to control beneficial enjoyment
- § 675. Administrative powers
- § 6751. Procedural requirements
- § 676. Power to revoke
- § 677. Income for benefit of grantor
- § 678. Person other than grantor treated as substantial owner
- § 679. Foreign trusts having one or more United States beneficiaries
- § 68. Overall limitation on itemized deductions
- § 6801. Authority for establishment, alteration, and distribution
- § 6802. Supply and distribution
- § 6803. Accounting and safeguarding
- § 6804. Attachment and cancellation
- § 6805. Redemption of stamps
- § 6806. Occupational tax stamps
- § 6807. Stamping, marking, and branding seized goods
- § 6808. Special provisions relating to stamps
- [§ 682. Repealed. [Pub. L. 115–97, title I, § 11051(b)(1)(C)](/us/pl/115/97/tI/s11051/b/1/C), Dec. 22, 2017, [131 Stat. 2089](/us/stat/131/2089)]
- § 683. Use of trust as an exchange fund
- § 684. Recognition of gain on certain transfers to certain foreign trusts and estates
- § 685. Treatment of funeral trusts
- § 6851. Termination assessments of income tax
- § 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
- § 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
- § 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
- § 6863. Stay of collection of jeopardy assessments
- § 6867. Presumptions where owner of large amount of cash is not identified
- § 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc
- § 6872. Suspension of period on assessment
- § 6873. Unpaid claims
- § 6901. Transferred assets
- § 6902. Provisions of special application to transferees
- § 6903. Notice of fiduciary relationship
- § 6904. Prohibition of injunctions
- § 6905. Discharge of executor from personal liability for decedent’s income and gift taxes
- § 691. Recipients of income in respect of decedents
- § 692. Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- § 7001. Collection of foreign items
- § 701. Partners, not partnership, subject to tax
- § 7011. Registration—persons paying a special tax
- § 7012. Cross references
- § 702. Income and credits of partner
- § 703. Partnership computations
- § 704. Partner’s distributive share
- § 705. Determination of basis of partner’s interest
- § 706. Taxable years of partner and partnership
- § 707. Transactions between partner and partnership
- § 708. Continuation of partnership
- § 709. Treatment of organization and syndication fees
- [§ 71. Repealed. [Pub. L. 115–97, title I, § 11051(b)(1)(B)](/us/pl/115/97/tI/s11051/b/1/B), Dec. 22, 2017, [131 Stat. 2089](/us/stat/131/2089)]
- § 7101. Form of bonds