Legalize59765 laws
59765 laws
- § 264. Certain amounts paid in connection with insurance contracts
- § 2641. Applicable rate
- § 2642. Inclusion ratio
- § 265. Expenses and interest relating to tax-exempt income
- § 2651. Generation assignment
- § 2652. Other definitions
- § 2654. Special rules
- § 266. Carrying charges
- § 2661. Administration
- § 2662. Return requirements
- § 2663. Regulations
- [§ 2664. Repealed.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)]
- § 267. Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 6041A. Returns regarding payments of remuneration for services and direct sales
- § 268. Sale of land with unharvested crop
- § 269. Acquisitions made to evade or avoid income tax
- § 269A. Personal service corporations formed or availed of to avoid or evade income tax
- § 27. Taxes of foreign countries and possessions of the United States
- [§ 270. Repealed. [Pub. L. 91–172, title II, § 213(b)](/us/pl/91/172/tII/s213/b), Dec. 30, 1969, [83 Stat. 572](/us/stat/83/572)]
- § 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships
- § 2702. Special valuation rules in case of transfers of interests in trusts
- § 2703. Certain rights and restrictions disregarded
- § 2704. Treatment of certain lapsing rights and restrictions
- § 271. Debts owed by political parties, etc
- § 272. Disposal of coal or domestic iron ore
- § 273. Holders of life or terminable interest
- § 274. Disallowance of certain entertainment, etc., expenses
- § 275. Certain taxes
- § 276. Certain indirect contributions to political parties
- § 277. Deductions incurred by certain membership organizations in transactions with members
- [§ 278. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(6)](/us/pl/99/514/tVIII/s803/b/6), Oct. 22, 1986, [100 Stat. 2356](/us/stat/100/2356)]
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [§ 28. Renumbered § 45C]
- [§ 280. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(2)(A)](/us/pl/99/514/tVIII/s803/b/2/A), Oct. 22, 1986, [100 Stat. 2355](/us/stat/100/2355)]
- § 2801. Imposition of tax
- § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc
- § 7446. Times and places of sessions
- § 280B. Demolition of structures
- § 280C. Certain expenses for which credits are allowable
- [§ 280D. Repealed. [Pub. L. 100–418, title I, § 1941(b)(4)(A)](/us/pl/100/418/tI/s1941/b/4/A), Aug. 23, 1988, [102 Stat. 1324](/us/stat/102/1324)]
- § 280E. Expenditures in connection with the illegal sale of drugs
- § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G. Golden parachute payments
- § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- § 281. Terminal railroad corporations and their shareholders
- [§ 29. Renumbered § 45K]
- § 291. Special rules relating to corporate preference items
- § 3. Tax tables for individuals
- [§ 30. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(2)(A)](/us/pl/113/295/dA/tII/s221/a/2/A), Dec. 19, 2014, [128 Stat. 4037](/us/stat/128/4037)]