59765 laws
59765 laws
- § 33. Tax withheld at source on nonresident aliens and foreign corporations
- § 3301. Rate of tax
- § 3302. Credits against tax
- § 3303. Conditions of additional credit allowance
- § 3304. Approval of State laws
- § 3305. Applicability of State law
- § 3306. Definitions
- § 3307. Deductions as constructive payments
- § 3308. Instrumentalities of the United States
- § 4423. Inspection of books
- § 3309. State law coverage of services performed for nonprofit organizations or governmental entities
- § 331. Gain or loss to shareholder in corporate liquidations
- § 3310. Judicial review
- § 3311. Short title
- § 332. Complete liquidations of subsidiaries
- § 3321. Imposition of tax
- § 3322. Definitions
- [§ 3323. Omitted]
- [§ 333. Repealed. [Pub. L. 99–514, title VI, § 631(e)(3)](/us/pl/99/514/tVI/s631/e/3), Oct. 22, 1986, [100 Stat. 2273](/us/stat/100/2273)]
- § 3504. Acts to be performed by agents
- § 334. Basis of property received in liquidations
- § 336. Gain or loss recognized on property distributed in complete liquidation
- § 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 338. Certain stock purchases treated as asset acquisitions
- § 34. Certain uses of gasoline and special fuels
- § 3401. Definitions
- § 3402. Income tax collected at source
- § 3403. Liability for tax
- § 3404. Return and payment by governmental employer
- § 3405. Special rules for pensions, annuities, and certain other deferred income
- § 3406. Backup withholding
- [§ 341. Repealed. [Pub. L. 108–27, title III, § 302(e)(4)(A)](/us/pl/108/27/tIII/s302/e/4/A), May 28, 2003, [117 Stat. 763](/us/stat/117/763)]
- [§ 342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(47)](/us/pl/94/455/tXIX/s1901/a/47), Oct. 4, 1976, [90 Stat. 1772](/us/stat/90/1772)]
- [§§ 3451 to 3456. Repealed. [Pub. L. 98–67, title I, § 102(a)](/us/pl/98/67/tI/s102/a), Aug. 5, 1983, [97 Stat. 369](/us/stat/97/369)]
- § 346. Definition and special rule
- § 35. Health insurance costs of eligible individuals
- § 3501. Collection and payment of taxes
- § 3502. Nondeductibility of taxes in computing taxable income
- § 3503. Erroneous payments
- § 3508. Treatment of real estate agents and direct sellers
- § 3509. Determination of employer’s liability for certain employment taxes
- § 351. Transfer to corporation controlled by transferor
- § 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511. Certified professional employer organizations
- § 3512. Treatment of certain persons as employers with respect to motion picture projects
- § 354. Exchanges of stock and securities in certain reorganizations
- § 355. Distribution of stock and securities of a controlled corporation
- § 356. Receipt of additional consideration
- § 357. Assumption of liability
- § 358. Basis to distributees