Legalize59765 laws
59765 laws
- § 271. Debts owed by political parties, etc
- § 272. Disposal of coal or domestic iron ore
- § 273. Holders of life or terminable interest
- § 274. Disallowance of certain entertainment, etc., expenses
- § 275. Certain taxes
- § 276. Certain indirect contributions to political parties
- § 277. Deductions incurred by certain membership organizations in transactions with members
- [§ 278. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(6)](/us/pl/99/514/tVIII/s803/b/6), Oct. 22, 1986, [100 Stat. 2356](/us/stat/100/2356)]
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [§ 28. Renumbered § 45C]
- [§ 280. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(2)(A)](/us/pl/99/514/tVIII/s803/b/2/A), Oct. 22, 1986, [100 Stat. 2355](/us/stat/100/2355)]
- § 2801. Imposition of tax
- § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc
- § 7446. Times and places of sessions
- § 280B. Demolition of structures
- § 280C. Certain expenses for which credits are allowable
- [§ 280D. Repealed. [Pub. L. 100–418, title I, § 1941(b)(4)(A)](/us/pl/100/418/tI/s1941/b/4/A), Aug. 23, 1988, [102 Stat. 1324](/us/stat/102/1324)]
- § 280E. Expenditures in connection with the illegal sale of drugs
- § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G. Golden parachute payments
- § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- § 281. Terminal railroad corporations and their shareholders
- [§ 29. Renumbered § 45K]
- § 291. Special rules relating to corporate preference items
- § 3. Tax tables for individuals
- [§ 30. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(2)(A)](/us/pl/113/295/dA/tII/s221/a/2/A), Dec. 19, 2014, [128 Stat. 4037](/us/stat/128/4037)]
- § 301. Distributions of property
- § 302. Distributions in redemption of stock
- § 303. Distributions in redemption of stock to pay death taxes
- § 304. Redemption through use of related corporations
- § 305. Distributions of stock and stock rights
- § 44. Expenditures to provide access to disabled individuals
- § 306. Dispositions of certain stock
- § 307. Basis of stock and stock rights acquired in distributions
- [§ 30A. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B)](/us/pl/115/141/dU/tIV/s401/d/1/B), Mar. 23, 2018, [132 Stat. 1206](/us/stat/132/1206)]
- § 30B. Alternative motor vehicle credit
- § 30C. Alternative fuel vehicle refueling property credit
- § 30D. Clean vehicle credit
- § 31. Tax withheld on wages
- § 3101. Rate of tax
- § 3102. Deduction of tax from wages
- § 311. Taxability of corporation on distribution
- § 3111. Rate of tax
- § 3112. Instrumentalities of the United States
- [§ 3113. Repealed. [Pub. L. 94–455, title XIX, § 1903(a)(2)](/us/pl/94/455/tXIX/s1903/a/2), Oct. 4, 1976, [90 Stat. 1806](/us/stat/90/1806)]
- § 312. Effect on earnings and profits
- § 3121. Definitions
- § 3122. Federal service
- § 3123. Deductions as constructive payments
- § 3124. Estimate of revenue reduction