Legalize59765 laws
59765 laws
- § 856. Definition of real estate investment trust
- § 857. Taxation of real estate investment trusts and their beneficiaries
- § 860G. Other definitions and special rules
- § 858. Dividends paid by real estate investment trust after close of taxable year
- § 859. Adoption of annual accounting period
- § 86. Social security and tier 1 railroad retirement benefits
- § 860. Deduction for deficiency dividends
- § 1367. Adjustments to basis of stock of shareholders, etc
- § 860A. Taxation of REMIC’s
- § 860B. Taxation of holders of regular interests
- § 860C. Taxation of residual interests
- § 860D. REMIC defined
- § 860E. Treatment of income in excess of daily accruals on residual interests
- [§§ 860H to 860L. Repealed. [Pub. L. 108–357, title VIII, § 835(a)](/us/pl/108/357/tVIII/s835/a), Oct. 22, 2004, [118 Stat. 1593](/us/stat/118/1593)]
- § 861. Income from sources within the United States
- § 862. Income from sources without the United States
- § 863. Special rules for determining source
- § 864. Definitions and special rules
- § 865. Source rules for personal property sales
- § 87. Alcohol and biodiesel fuels credits
- § 871. Tax on nonresident alien individuals
- § 9001. Short title
- § 872. Gross income
- § 873. Deductions
- § 874. Allowance of deductions and credits
- § 875. Partnerships; beneficiaries of estates and trusts
- § 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877. Expatriation to avoid tax
- § 877A. Tax responsibilities of expatriation
- § 878. Foreign educational, charitable, and certain other exempt organizations
- § 879. Tax treatment of certain community income in the case of nonresident alien individuals
- § 88. Certain amounts with respect to nuclear decommissioning costs
- § 881. Tax on income of foreign corporations not connected with United States business
- § 882. Tax on income of foreign corporations connected with United States business
- § 883. Exclusions from gross income
- § 884. Branch profits tax
- § 885. Cross references
- § 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
- [§ 89. Repealed. [Pub. L. 101–140, title II, § 202(a)](/us/pl/101/140/tII/s202/a), Nov. 8, 1989, [103 Stat. 830](/us/stat/103/830)]
- § 9033. Eligibility for payments
- § 891. Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 892. Income of foreign governments and of international organizations
- § 893. Compensation of employees of foreign governments or international organizations
- § 894. Income affected by treaty
- § 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- § 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- § 897. Disposition of investment in United States real property
- § 898. Taxable year of certain foreign corporations
- § 90. Illegal Federal irrigation subsidies
- § 9002. Definitions