Legalize59765 laws
59765 laws
- § 4904. Liability in case of different businesses of same ownership and location
- § 4903. Liability in case of business in more than one location
- § 4902. Liability of partners
- § 4901. Payment of tax
- § 49. At-risk rules
- § 48E. Clean electricity investment credit
- § 48D. Advanced manufacturing investment credit
- § 48C. Qualifying advanced energy project credit
- § 5102. Definition of manufacturer of stills
- § 48B. Qualifying gasification project credit
- § 48A. Qualifying advanced coal project credit
- § 483. Interest on certain deferred payments
- § 482. Allocation of income and deductions among taxpayers
- § 481. Adjustments required by changes in method of accounting
- § 48. Energy credit
- § 475. Mark to market accounting method for dealers in securities
- § 474. Simplified dollar-value LIFO method for certain small businesses
- § 471. General rule for inventories
- § 4701. Tax on issuer of registration-required obligation not in registered form
- § 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 47. Rehabilitation credit
- § 469. Passive activity losses and credits limited
- § 468B. Special rules for designated settlement funds
- § 468A. Special rules for nuclear decommissioning costs
- § 4682. Definitions and special rules
- § 472. Last-in, first-out inventories
- § 4681. Imposition of tax
- § 468. Special rules for mining and solid waste reclamation and closing costs
- § 4672. Definitions and special rules
- § 4671. Imposition of tax
- § 467. Certain payments for the use of property or services
- § 4662. Definitions and special rules
- § 4661. Imposition of tax
- [§ 466. Repealed. [Pub. L. 99–514, title VIII, § 823(a)](/us/pl/99/514/tVIII/s823/a), Oct. 22, 1986, [100 Stat. 2373](/us/stat/100/2373)]
- § 465. Deductions limited to amount at risk
- § 464. Limitations on deductions for certain farming expenses
- [§ 463. Repealed. [Pub. L. 100–203, title X, § 10201(a)](/us/pl/100/203/tX/s10201/a), Dec. 22, 1987, [101 Stat. 1330–387](/us/stat/101/1330-387)]
- [§ 462. Repealed. [June 15, 1955, ch. 143, § 1(b)](/us/act/1955-06-15/ch143/s1/b), [69 Stat. 134](/us/stat/69/134)]
- § 4612. Definitions and special rules
- § 4611. Imposition of tax
- § 461. General rule for taxable year of deduction
- [§§ 4601 to 4603. Repealed. [Pub. L. 87–456, title III, § 302(d)](/us/pl/87/456/tIII/s302/d), May 24, 1962, [76 Stat. 77](/us/stat/76/77)]
- § 460. Special rules for long-term contracts
- § 46. Amount of credit
- § 45Z. Clean fuel production credit
- § 45Y. Clean electricity production credit
- § 45X. Advanced manufacturing production credit
- § 45W. Credit for qualified commercial clean vehicles
- § 45V. Credit for production of clean hydrogen
- § 45U. Zero-emission nuclear power production credit