Legalize59765 laws
59765 laws
- [§ 1051. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(78)](/us/pl/113/295/dA/tII/s221/a/78), Dec. 19, 2014, [128 Stat. 4049](/us/stat/128/4049)]
- § 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053. Property acquired before March 1, 1913
- § 1054. Certain stock of Federal National Mortgage Association
- § 1055. Redeemable ground rents
- [§ 1056. Repealed. [Pub. L. 108–357, title VIII, § 886(b)(1)(A)](/us/pl/108/357/tVIII/s886/b/1/A), Oct. 22, 2004, [118 Stat. 1641](/us/stat/118/1641)]
- § 1058. Transfers of securities under certain agreements
- § 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 106. Contributions by employer to accident and health plans
- § 1060. Special allocation rules for certain asset acquisitions
- § 1061. Partnership interests held in connection with performance of services
- § 1062. Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063. Cross references
- § 4901. Payment of tax
- § 107. Rental value of parsonages
- § 49. At-risk rules
- [§ 1071. Repealed. [Pub. L. 104–7, § 2(a)](/us/pl/104/7/s2/a), Apr. 11, 1995, [109 Stat. 93](/us/stat/109/93)]
- § 1352. Alternative tax on qualifying shipping activities
- § 108. Income from discharge of indebtedness
- § 48E. Clean electricity investment credit
- § 48D. Advanced manufacturing investment credit
- § 48C. Qualifying advanced energy project credit
- § 5102. Definition of manufacturer of stills
- § 48B. Qualifying gasification project credit
- § 48A. Qualifying advanced coal project credit
- § 483. Interest on certain deferred payments
- § 482. Allocation of income and deductions among taxpayers
- § 481. Adjustments required by changes in method of accounting
- § 48. Energy credit
- § 475. Mark to market accounting method for dealers in securities
- § 474. Simplified dollar-value LIFO method for certain small businesses
- § 471. General rule for inventories
- § 4701. Tax on issuer of registration-required obligation not in registered form
- § 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 47. Rehabilitation credit
- § 469. Passive activity losses and credits limited
- § 468B. Special rules for designated settlement funds
- § 468A. Special rules for nuclear decommissioning costs
- § 4682. Definitions and special rules
- § 472. Last-in, first-out inventories
- § 4681. Imposition of tax
- [§§ 1081 to 1083. Repealed. [Pub. L. 109–135, title IV, § 402(a)(1)](/us/pl/109/135/tIV/s402/a/1), Dec. 21, 2005, [119 Stat. 2610](/us/stat/119/2610)]
- § 109. Improvements by lessee on lessor’s property
- § 1091. Loss from wash sales of stock or securities
- § 1092. Straddles
- § 11. Tax imposed
- § 110. Qualified lessee construction allowances for short-term leases
- [§§ 1101 to 1103. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(34)](/us/pl/101/508/tXI/s11801/a/34), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 111. Recovery of tax benefit items