Legalize59765 laws
59765 laws
- § 139C. Certain disability-related first responder retirement payments
- § 139E. Indian general welfare benefits
- § 139F. Certain amounts received by wrongfully incarcerated individuals
- § 139G. Assignments to Alaska Native Settlement Trusts
- § 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I. Continuation coverage premium assistance
- § 139J. Certain contributions to Trump accounts
- § 139K. Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L. Interest on loans secured by rural or agricultural real property
- § 140. Cross references to other Acts
- [§§ 1400 to 1400C. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A)](/us/pl/115/141/dU/tIV/s401/d/4/A), Mar. 23, 2018, [132 Stat. 1209](/us/stat/132/1209)]
- [§§ 1400E to 1400J. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A)](/us/pl/115/141/dU/tIV/s401/d/5/A), Mar. 23, 2018, [132 Stat. 1210](/us/stat/132/1210)]
- [§§ 1400L to 1400U–3. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A)](/us/pl/115/141/dU/tIV/s401/d/6/A), Mar. 23, 2018, [132 Stat. 1211](/us/stat/132/1211)]
- § 1400Z–1. Designation
- § 1400Z–2. Special rules for capital gains invested in opportunity zones
- § 1401. Rate of tax
- § 1402. Definitions
- § 1403. Miscellaneous provisions
- § 141. Private activity bond; qualified bond
- § 1411. Imposition of tax
- § 142. Exempt facility bond
- § 1473. Definitions
- § 143. Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- § 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 1441. Withholding of tax on nonresident aliens
- § 1442. Withholding of tax on foreign corporations
- § 1443. Foreign tax-exempt organizations
- § 1444. Withholding on Virgin Islands source income
- § 1445. Withholding of tax on dispositions of United States real property interests
- § 1446. Withholding of tax on foreign partners’ share of effectively connected income
- § 1091. Loss from wash sales of stock or securities
- § 109. Improvements by lessee on lessor’s property
- [§§ 1081 to 1083. Repealed. [Pub. L. 109–135, title IV, § 402(a)(1)](/us/pl/109/135/tIV/s402/a/1), Dec. 21, 2005, [119 Stat. 2610](/us/stat/119/2610)]
- § 108. Income from discharge of indebtedness
- § 1352. Alternative tax on qualifying shipping activities
- [§ 1071. Repealed. [Pub. L. 104–7, § 2(a)](/us/pl/104/7/s2/a), Apr. 11, 1995, [109 Stat. 93](/us/stat/109/93)]
- § 107. Rental value of parsonages
- § 1063. Cross references
- § 1062. Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1061. Partnership interests held in connection with performance of services
- § 1060. Special allocation rules for certain asset acquisitions
- § 106. Contributions by employer to accident and health plans
- § 145. Qualified 501(c)(3) bond
- [§ 1451. Repealed. [Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A)](/us/pl/98/369/dA/tIV/s474/r/29/A), July 18, 1984, [98 Stat. 844](/us/stat/98/844)]
- § 146. Volume cap
- § 1461. Liability for withheld tax
- § 1462. Withheld tax as credit to recipient of income
- § 1463. Tax paid by recipient of income
- § 1464. Refunds and credits with respect to withheld tax
- [§ 1465. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(156)](/us/pl/94/455/tXIX/s1901/a/156), Oct. 4, 1976, [90 Stat. 1789](/us/stat/90/1789)]