Legalize59765 laws
59765 laws
- § 2504. Taxable gifts for preceding calendar periods
- § 2505. Unified credit against gift tax
- § 2511. Transfers in general
- § 2512. Valuation of gifts
- § 2513. Gift by husband or wife to third party
- § 2514. Powers of appointment
- § 2515. Treatment of generation-skipping transfer tax
- § 4424. Disclosure of wagering tax information
- § 443. Returns for a period of less than 12 months
- § 444. Election of taxable year other than required taxable year
- § 446. General rule for methods of accounting
- § 4461. Imposition of tax
- § 4462. Definitions and special rules
- § 447. Method of accounting for corporations engaged in farming
- § 4471. Imposition of tax
- § 4472. Definitions
- § 4475. Imposition of tax
- § 474. Simplified dollar-value LIFO method for certain small businesses
- § 475. Mark to market accounting method for dealers in securities
- § 48. Energy credit
- § 481. Adjustments required by changes in method of accounting
- § 482. Allocation of income and deductions among taxpayers
- § 483. Interest on certain deferred payments
- § 48A. Qualifying advanced coal project credit
- § 48B. Qualifying gasification project credit
- § 5102. Definition of manufacturer of stills
- § 537. Reasonable needs of the business
- § 5370. Losses
- § 5371. Insurance coverage, etc
- § 5372. Sampling
- § 5373. Wine spirits
- § 5381. Natural wine
- § 5382. Cellar treatment of natural wine
- § 5383. Amelioration and sweetening limitations for natural grape wines
- § 5384. Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385. Specially sweetened natural wines
- § 5386. Special natural wines
- § 5387. Agricultural wines
- § 5388. Designation of wines
- § 5391. Exemption from distilled spirits taxes
- § 5392. Definitions
- [§ 54. Repealed.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)]
- § 5401. Qualifying documents
- § 5402. Definitions
- § 5403. Cross references
- § 541. Imposition of personal holding company tax
- [§ 592. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(83)](/us/pl/94/455/tXIX/s1901/a/83), Oct. 4, 1976, [90 Stat. 1778](/us/stat/90/1778)]
- § 593. Reserves for losses on loans
- § 594. Alternative tax for mutual savings banks conducting life insurance business
- § 597. Treatment of transactions in which Federal financial assistance provided