Legalize59765 laws
59765 laws
- § 45N. Mine rescue team training credit
- [§ 45M. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A)](/us/pl/115/141/dU/tIV/s401/d/2/A), Mar. 23, 2018, [132 Stat. 1208](/us/stat/132/1208)]
- § 45L. New energy efficient home credit
- § 45K. Credit for producing fuel from a nonconventional source
- § 45J. Credit for production from advanced nuclear power facilities
- § 45I. Credit for producing oil and gas from marginal wells
- § 45H. Credit for production of low sulfur diesel fuel
- § 45G. Railroad track maintenance credit
- § 45F. Employer-provided child care credit
- § 45E. Small employer pension plan startup costs
- § 45D. New markets tax credit
- § 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
- § 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 473. Qualified liquidations of LIFO inventories
- § 45A. Indian employment credit
- [§§ 4591 to 4597. Repealed. [Pub. L. 94–455, title XIX, § 1904(a)(15)](/us/pl/94/455/tXIX/s1904/a/15), Oct. 4, 1976, [90 Stat. 1814](/us/stat/90/1814)]
- § 458. Magazines, paperbacks, and records returned after the close of the taxable year
- § 457A. Nonqualified deferred compensation from certain tax indifferent parties
- § 457. Deferred compensation plans of State and local governments and tax-exempt organizations
- § 456. Prepaid dues income of certain membership organizations
- [§§ 4551 to 4553. Repealed.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)]
- § 455. Prepaid subscription income
- § 454. Obligations issued at discount
- § 45AA. Military spouse retirement plan eligibility credit for small employers
- [§ 453C. Repealed. [Pub. L. 100–203, title X, § 10202(a)(1)](/us/pl/100/203/tX/s10202/a/1), Dec. 22, 1987, [101 Stat. 1330–388](/us/stat/101/1330-388)]
- § 453B. Gain or loss on disposition of installment obligations
- § 453A. Special rules for nondealers
- § 453. Installment method
- [§ 4521. Repealed.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)]
- [§ 452. Repealed. [June 15, 1955, ch. 143, § 1(a)](/us/act/1955-06-15/ch143/s1/a), [69 Stat. 134](/us/stat/69/134)]
- § 451. General rule for taxable year of inclusion
- § 4501. Repurchase of corporate stock
- § 45. Electricity produced from certain renewable resources, etc
- [§ 44E. Renumbered § 40]
- [§ 44D. Renumbered § 29]
- [§ 44C. Renumbered § 23]
- [§ 44B. Repealed. [Pub. L. 98–369, div. A, title IV, § 474(m)(1)](/us/pl/98/369/dA/tIV/s474/m/1), July 18, 1984, [98 Stat. 833](/us/stat/98/833)]
- [§ 44A. Renumbered § 21]
- [§§ 4495 to 4498. Repealed. [Pub. L. 105–34, title XIV, § 1432(b)(1)](/us/pl/105/34/tXIV/s1432/b/1), Aug. 5, 1997, [111 Stat. 1050](/us/stat/111/1050)]
- [§§ 4491 to 4494. Repealed. [Pub. L. 97–248, title II, § 280(c)(1)](/us/pl/97/248/tII/s280/c/1), Sept. 3, 1982, [96 Stat. 564](/us/stat/96/564)]
- § 4484. Cross references
- § 4483. Exemptions
- § 4482. Definitions
- § 4481. Imposition of tax
- § 448. Limitation on use of cash method of accounting
- § 4475. Imposition of tax
- § 4472. Definitions
- § 4471. Imposition of tax
- § 447. Method of accounting for corporations engaged in farming
- § 4462. Definitions and special rules