59765 laws
59765 laws
- § 4281. Small aircraft on nonestablished lines
- § 4272. Definition of taxable transportation, etc
- § 4271. Imposition of tax
- § 4263. Special rules
- § 4262. Definition of taxable transportation
- § 4261. Imposition of tax
- § 4254. Computation of tax
- § 4253. Exemptions
- § 4252. Definitions
- § 4251. Imposition of tax
- [§ 425. Renumbered § 424]
- [§§ 4241 to 4243. Repealed. [Pub. L. 89–44, title III, § 301](/us/pl/89/44/tIII/s301), June 21, 1965, [79 Stat. 145](/us/stat/79/145)]
- § 424. Definitions and special rules
- [§§ 4231 to 4234. Repealed. [Pub. L. 89–44, title III, § 301](/us/pl/89/44/tIII/s301), June 21, 1965, [79 Stat. 145](/us/stat/79/145)]
- § 423. Employee stock purchase plans
- [§ 422A. Renumbered § 422]
- § 4227. Cross reference
- [§ 4226. Repealed. [Pub. L. 94–455, title XIX, § 1904(a)(4)](/us/pl/94/455/tXIX/s1904/a/4), Oct. 4, 1976, [90 Stat. 1811](/us/stat/90/1811)]
- § 4225. Exemption of articles manufactured or produced by Indians
- [§ 4224. Repealed. [Pub. L. 89–44, title I, § 101(b)(5)](/us/pl/89/44/tI/s101/b/5), June 21, 1965, [79 Stat. 136](/us/stat/79/136)]
- § 4223. Special rules relating to further manufacture
- § 4222. Registration
- § 4221. Certain tax-free sales
- [§§ 4220 to 4225. Repealed. [Pub. L. 85–859, title I, § 119(a)](/us/pl/85/859/tI/s119/a), Sept. 2, 1958, [72 Stat. 1282](/us/stat/72/1282)]
- § 422. Incentive stock options
- § 4219. Application of tax in case of sales by other than manufacturer or importer
- § 4218. Use by manufacturer or importer considered sale
- § 4217. Leases
- § 4216. Definition of price
- § 421. General rules
- § 420. Transfers of excess pension assets to retiree health accounts
- § 42. Low-income housing credit
- § 419A. Qualified asset account; limitation on additions to account
- [§ 4191. Repealed. [Pub. L. 116–94, div. N, title I, § 501(a)](/us/pl/116/94/dN/tI/s501/a), Dec. 20, 2019, [133 Stat. 3118](/us/stat/133/3118)]
- § 419. Treatment of funded welfare benefit plans
- § 418E. Insolvent plans
- § 4182. Exemptions
- § 4181. Imposition of tax
- [§§ 418 to 418D. Repealed. [Pub. L. 113–235, div. O, title I, § 108(b)(1)](/us/pl/113/235/dO/tI/s108/b/1), Dec. 16, 2014, [128 Stat. 2787](/us/stat/128/2787)]
- [§§ 4171 to 4173. Repealed. [Pub. L. 89–44, title II, § 205(b)](/us/pl/89/44/tII/s205/b), June 21, 1965, [79 Stat. 140](/us/stat/79/140)]
- § 417. Definitions and special rules for purposes of minimum survivor annuity requirements
- § 4162. Definitions; treatment of certain resales
- § 4161. Imposition of tax
- § 416. Special rules for top-heavy plans
- § 415. Limitations on benefits and contribution under qualified plans
- § 414A. Requirements related to automatic enrollment
- § 414. Definitions and special rules
- § 4132. Definitions and special rules
- [§ 44H. Renumbered § 45C]
- § 4131. Imposition of tax