Legalize59765 laws
59765 laws
- § 3406. Backup withholding
- [§ 341. Repealed. [Pub. L. 108–27, title III, § 302(e)(4)(A)](/us/pl/108/27/tIII/s302/e/4/A), May 28, 2003, [117 Stat. 763](/us/stat/117/763)]
- [§ 342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(47)](/us/pl/94/455/tXIX/s1901/a/47), Oct. 4, 1976, [90 Stat. 1772](/us/stat/90/1772)]
- [§§ 3451 to 3456. Repealed. [Pub. L. 98–67, title I, § 102(a)](/us/pl/98/67/tI/s102/a), Aug. 5, 1983, [97 Stat. 369](/us/stat/97/369)]
- § 346. Definition and special rule
- § 35. Health insurance costs of eligible individuals
- § 3501. Collection and payment of taxes
- § 3502. Nondeductibility of taxes in computing taxable income
- § 3503. Erroneous payments
- § 3508. Treatment of real estate agents and direct sellers
- § 3509. Determination of employer’s liability for certain employment taxes
- § 351. Transfer to corporation controlled by transferor
- § 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511. Certified professional employer organizations
- § 3512. Treatment of certain persons as employers with respect to motion picture projects
- § 354. Exchanges of stock and securities in certain reorganizations
- § 355. Distribution of stock and securities of a controlled corporation
- § 356. Receipt of additional consideration
- § 357. Assumption of liability
- § 358. Basis to distributees
- § 36. First-time homebuyer credit
- § 361. Nonrecognition of gain or loss to corporations; treatment of distributions
- § 362. Basis to corporations
- [§ 363. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(49)](/us/pl/94/455/tXIX/s1901/a/49), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]
- § 367. Foreign corporations
- § 368. Definitions relating to corporate reorganizations
- [§ 36A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(5)(A)](/us/pl/113/295/dA/tII/s221/a/5/A), Dec. 19, 2014, [128 Stat. 4037](/us/stat/128/4037)]
- § 36B. Refundable credit for coverage under a qualified health plan
- [§ 36C. Renumbered § 23]
- § 37. Overpayments of tax
- [§§ 370 to 372. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(19)](/us/pl/101/508/tXI/s11801/a/19), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- [§ 373. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(52)](/us/pl/94/455/tXIX/s1901/a/52), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]
- [§ 374. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(19)](/us/pl/101/508/tXI/s11801/a/19), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 38. General business credit
- § 381. Carryovers in certain corporate acquisitions
- § 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- [§ 44F. Renumbered § 30]
- § 383. Special limitations on certain excess credits, etc
- § 384. Limitation on use of preacquisition losses to offset built-in gains
- § 385. Treatment of certain interests in corporations as stock or indebtedness
- [§ 386. Repealed. [Pub. L. 100–647, title I, § 1006(e)(8)(A)](/us/pl/100/647/tI/s1006/e/8/A), Nov. 10, 1988, [102 Stat. 3401](/us/stat/102/3401)]
- § 39. Carryback and carryforward of unused credits
- [§§ 391 to 395. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(55)](/us/pl/94/455/tXIX/s1901/a/55), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]
- [§ 4. Repealed. [Pub. L. 94–455, title V, § 501(b)(1)](/us/pl/94/455/tV/s501/b/1), Oct. 4, 1976, [90 Stat. 1558](/us/stat/90/1558)]
- § 40. Alcohol, etc., used as fuel
- [§§ 4001 to 4003. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(103)(A)](/us/pl/113/295/dA/tII/s221/a/103/A), Dec. 19, 2014, [128 Stat. 4052](/us/stat/128/4052)]
- § 401. Qualified pension, profit-sharing, and stock bonus plans
- § 402. Taxability of beneficiary of employees’ trust
- § 402A. Optional treatment of elective deferrals as Roth contributions
- § 403. Taxation of employee annuities