Legalize59765 laws
59765 laws
- § 547. Deduction for deficiency dividends
- [§§ 54A to 54F. Repealed. [Pub. L. 115–97, title I, § 13404(a)](/us/pl/115/97/tI/s13404/a), Dec. 22, 2017, [131 Stat. 2138](/us/stat/131/2138)]
- [§ 54AA. Repealed. [Pub. L. 115–97, title I, § 13404(a)](/us/pl/115/97/tI/s13404/a), Dec. 22, 2017, [131 Stat. 2138](/us/stat/131/2138)]
- § 55. Alternative minimum tax imposed
- § 5501. Establishment
- § 5502. Qualification
- § 5503. Construction and equipment
- § 5504. Operation
- § 5505. Applicability of provisions of this chapter
- [§§ 551 to 558. Repealed. [Pub. L. 108–357, title IV, § 413(a)(1)](/us/pl/108/357/tIV/s413/a/1), Oct. 22, 2004, [118 Stat. 1506](/us/stat/118/1506)]
- § 5511. Establishment and operation
- § 5512. Control of products after manufacture
- [§§ 5521 to 5523. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(50)](/us/pl/96/39/tVIII/s807/a/50), July 26, 1979, [93 Stat. 288](/us/stat/93/288)]
- § 5551. General provisions relating to bonds
- § 5552. Installation of meters, tanks, and other apparatus
- § 5553. Supervision of premises and operations
- § 5554. Pilot operations
- § 5555. Records, statements, and returns
- § 5556. Regulations
- § 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558. Authority of enforcement officers
- § 5559. Determinations
- § 5560. Other provisions applicable
- § 5561. Exemptions to meet the requirements of the national defense
- § 5562. Exemptions from certain requirements in cases of disaster
- § 56. Adjustments in computing alternative minimum taxable income
- § 5601. Criminal penalties
- § 5602. Penalty for tax fraud by distiller
- § 7457. Witness fees
- § 5603. Penalty relating to records, returns, and reports
- § 5604. Penalties relating to marks, brands, and containers
- § 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606. Penalty relating to containers of distilled spirits
- § 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 561. Definition of deduction for dividends paid
- § 5610. Disposal of forfeited equipment and material for distilling
- § 5611. Release of distillery before judgment
- § 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614. Burden of proof in cases of seizure of spirits
- § 5615. Property subject to forfeiture
- § 562. Rules applicable in determining dividends eligible for dividends paid deduction
- § 563. Rules relating to dividends paid after close of taxable year
- § 564. Dividend carryover
- § 565. Consent dividends
- § 5661. Penalty and forfeiture for violation of laws and regulations relating to wine
- § 5662. Penalty for alteration of wine labels
- § 5663. Cross reference