59765 laws
59765 laws
- § 303. Distributions in redemption of stock to pay death taxes
- § 304. Redemption through use of related corporations
- § 305. Distributions of stock and stock rights
- § 44. Expenditures to provide access to disabled individuals
- § 306. Dispositions of certain stock
- § 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 307. Basis of stock and stock rights acquired in distributions
- [§ 30A. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B)](/us/pl/115/141/dU/tIV/s401/d/1/B), Mar. 23, 2018, [132 Stat. 1206](/us/stat/132/1206)]
- § 30B. Alternative motor vehicle credit
- § 30C. Alternative fuel vehicle refueling property credit
- § 30D. Clean vehicle credit
- § 31. Tax withheld on wages
- § 3101. Rate of tax
- § 3102. Deduction of tax from wages
- § 311. Taxability of corporation on distribution
- § 3111. Rate of tax
- § 3112. Instrumentalities of the United States
- [§ 3113. Repealed. [Pub. L. 94–455, title XIX, § 1903(a)(2)](/us/pl/94/455/tXIX/s1903/a/2), Oct. 4, 1976, [90 Stat. 1806](/us/stat/90/1806)]
- § 312. Effect on earnings and profits
- § 3121. Definitions
- § 3122. Federal service
- § 3123. Deductions as constructive payments
- § 3124. Estimate of revenue reduction
- § 643. Definitions applicable to subparts A, B, C, and D
- § 318. Constructive ownership of stock
- § 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- § 3126. Return and payment by governmental employer
- § 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- § 3128. Short title
- § 3131. Credit for paid sick leave
- § 3132. Payroll credit for paid family leave
- § 3133. Special rule related to tax on employers
- § 6428A. Additional 2020 recovery rebates for individuals
- § 3134. Employee retention credit for employers subject to closure due to COVID–19
- § 316. Dividend defined
- § 317. Other definitions
- § 32. Earned income
- § 3201. Rate of tax
- § 3202. Deduction of tax from compensation
- § 3211. Rate of tax
- § 3212. Determination of compensation
- § 3221. Rate of tax
- § 3231. Definitions
- § 3232. Court jurisdiction
- § 3233. Short title
- § 3241. Determination of tier 2 tax rate based on average account benefits ratio
- § 33. Tax withheld at source on nonresident aliens and foreign corporations
- § 6428. 2020 recovery rebates for individuals
- § 3301. Rate of tax
- § 3302. Credits against tax