Legalize59765 laws
59765 laws
- § 997. Special subchapter C rules
- § 996. Rules for allocation in the case of distributions and losses
- § 874. Allowance of deductions and credits
- § 873. Deductions
- § 872. Gross income
- § 9001. Short title
- § 6402. Authority to make credits or refunds
- § 871. Tax on nonresident alien individuals
- § 87. Alcohol and biodiesel fuels credits
- § 865. Source rules for personal property sales
- § 864. Definitions and special rules
- § 863. Special rules for determining source
- § 862. Income from sources without the United States
- § 861. Income from sources within the United States
- [§§ 860H to 860L. Repealed. [Pub. L. 108–357, title VIII, § 835(a)](/us/pl/108/357/tVIII/s835/a), Oct. 22, 2004, [118 Stat. 1593](/us/stat/118/1593)]
- § 860E. Treatment of income in excess of daily accruals on residual interests
- § 860D. REMIC defined
- § 860C. Taxation of residual interests
- § 860B. Taxation of holders of regular interests
- § 860A. Taxation of REMIC’s
- § 860. Deduction for deficiency dividends
- § 6403. Overpayment of installment
- § 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- § 6404. Abatements
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 9504. Sport Fish Restoration and Boating Trust Fund
- § 9503. Highway Trust Fund
- § 9502. Airport and Airway Trust Fund
- § 9500. Short title
- [§§ 941 to 943. Repealed. [Pub. L. 108–357, title I, § 101(b)(1)](/us/pl/108/357/tI/s101/b/1), Oct. 22, 2004, [118 Stat. 1423](/us/stat/118/1423)]
- § 937. Residence and source rules involving possessions
- [§ 936. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C)](/us/pl/115/141/dU/tIV/s401/d/1/C), Mar. 23, 2018, [132 Stat. 1206](/us/stat/132/1206)]
- [§ 935. Repealed. [Pub. L. 99–514, title XII, § 1272(d)(2)](/us/pl/99/514/tXII/s1272/d/2), Oct. 22, 1986, [100 Stat. 2594](/us/stat/100/2594)]
- [§ 934A. Repealed. [Pub. L. 99–514, title XII, § 1275(c)(3)](/us/pl/99/514/tXII/s1275/c/3), Oct. 22, 1986, [100 Stat. 2599](/us/stat/100/2599)]
- § 934. Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 933. Income from sources within Puerto Rico
- § 932. Coordination of United States and Virgin Islands income taxes
- § 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- [§§ 921 to 927. Repealed. [Pub. L. 106–519, § 2](/us/pl/106/519/s2), Nov. 15, 2000, [114 Stat. 2423](/us/stat/114/2423)]
- [§ 913. Repealed. [Pub. L. 97–34, title I, § 112(a)](/us/pl/97/34/tI/s112/a), Aug. 13, 1981, [95 Stat. 194](/us/stat/95/194)]
- § 6407. Date of allowance of refund or credit
- § 6408. State escheat laws not to apply
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 641. Imposition of tax
- § 6411. Tentative carryback and refund adjustments
- § 995. Taxation of DISC income to shareholders
- § 994. Inter-company pricing rules
- § 993. Definitions and special rules
- § 992. Requirements of a domestic international sales corporation