Legalize59765 laws
59765 laws
- § 246A. Dividends received deduction reduced where portfolio stock is debt financed
- § 246. Rules applying to deductions for dividends received
- § 3505. Liability of third parties paying or providing for wages
- § 245A. Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 245. Dividends received from certain foreign corporations
- [§ 244. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(41)(A)](/us/pl/113/295/dA/tII/s221/a/41/A), Dec. 19, 2014, [128 Stat. 4043](/us/stat/128/4043)]
- § 243. Dividends received by corporations
- [§ 242. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(33)](/us/pl/94/455/tXIX/s1901/a/33), Oct. 4, 1976, [90 Stat. 1769](/us/stat/90/1769)]
- § 241. Allowance of special deductions
- § 24. Child tax credit
- § 23. Adoption expenses
- § 226. Cross reference
- § 7445. Offices
- § 224. Qualified tips
- § 223. Health savings accounts
- [§ 222. Repealed. [Pub. L. 116–260, div. EE, title I, § 104(b)(1)](/us/pl/116/260/dEE/tI/s104/b/1), Dec. 27, 2020, [134 Stat. 3041](/us/stat/134/3041)]
- [§ 2210. Repealed. [Pub. L. 111–312, title III, § 301(a)](/us/pl/111/312/tIII/s301/a), Dec. 17, 2010, [124 Stat. 3300](/us/stat/124/3300)]
- § 221. Interest on education loans
- § 2209. Certain residents of possessions considered nonresidents not citizens of the United States
- § 2208. Certain residents of possessions considered citizens of the United States
- § 2207B. Right of recovery where decedent retained interest
- § 2207A. Right of recovery in the case of certain marital deduction property
- § 2207. Liability of recipient of property over which decedent had power of appointment
- § 269B. Stapled entities
- § 2206. Liability of life insurance beneficiaries
- § 2205. Reimbursement out of estate
- § 2204. Discharge of fiduciary from personal liability
- § 2203. Definition of executor
- [§ 2202. Repealed. [Pub. L. 94–455, title XIX, § 1902(a)(8)](/us/pl/94/455/tXIX/s1902/a/8), Oct. 4, 1976, [90 Stat. 1805](/us/stat/90/1805)]
- § 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 220. Archer MSAs
- § 22. Credit for the elderly and the permanently and totally disabled
- § 219. Retirement savings
- [§ 218. Repealed. [Pub. L. 95–600, title I, § 113(a)(1)](/us/pl/95/600/tI/s113/a/1), Nov. 6, 1978, [92 Stat. 2778](/us/stat/92/2778)]
- § 217. Moving expenses
- § 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- [§ 215. Repealed. [Pub. L. 115–97, title I, § 11051(a)](/us/pl/115/97/tI/s11051/a), Dec. 22, 2017, [131 Stat. 2089](/us/stat/131/2089)]
- [§ 214. Repealed. [Pub. L. 94–455, title V, § 504(b)(1)](/us/pl/94/455/tV/s504/b/1), Oct. 4, 1976, [90 Stat. 1565](/us/stat/90/1565)]
- § 213. Medical, dental, etc., expenses
- § 212. Expenses for production of income
- § 211. Allowance of deductions
- § 2108. Application of pre-1967 estate tax provisions
- § 2107. Expatriation to avoid tax
- § 2653. Taxation of multiple skips
- § 2106. Taxable estate
- § 2105. Property without the United States
- § 2104. Property within the United States
- § 2103. Definition of gross estate
- § 2102. Credits against tax
- § 2101. Tax imposed