Legalize59765 laws
59765 laws
- § 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 4701. Tax on issuer of registration-required obligation not in registered form
- § 471. General rule for inventories
- § 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
- § 48C. Qualifying advanced energy project credit
- § 48D. Advanced manufacturing investment credit
- § 48E. Clean electricity investment credit
- § 49. At-risk rules
- § 4901. Payment of tax
- § 4902. Liability of partners
- § 4903. Liability in case of business in more than one location
- § 4904. Liability in case of different businesses of same ownership and location
- § 4905. Liability in case of death or change of location
- § 4906. Application of State laws
- § 4907. Federal agencies or instrumentalities
- § 4911. Tax on excess expenditures to influence legislation
- § 4912. Tax on disqualifying lobbying expenditures of certain organizations
- § 4940. Excise tax based on investment income
- § 4941. Taxes on self-dealing
- § 4942. Taxes on failure to distribute income
- § 4943. Taxes on excess business holdings
- § 4944. Taxes on investments which jeopardize charitable purpose
- § 4945. Taxes on taxable expenditures
- § 4960. Tax on excess tax-exempt organization executive compensation
- § 4946. Definitions and special rules
- § 4947. Application of taxes to certain nonexempt trusts
- § 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
- § 4951. Taxes on self-dealing
- § 4952. Taxes on taxable expenditures
- § 4953. Tax on excess contributions to black lung benefit trusts
- § 4955. Taxes on political expenditures of section 501(c)(3) organizations
- § 4958. Taxes on excess benefit transactions
- § 4959. Taxes on failures by hospital organizations
- [§ 5174. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(14)](/us/pl/96/39/tVIII/s807/a/14), July 26, 1979, [93 Stat. 282](/us/stat/93/282)]
- § 4961. Abatement of second tier taxes where there is correction
- § 4962. Abatement of first tier taxes in certain cases
- § 4963. Definitions
- § 4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4966. Taxes on taxable distributions
- § 4967. Taxes on prohibited benefits
- § 4968. Excise tax based on investment income of private colleges and universities
- § 4971. Taxes on failure to meet minimum funding standards