59765 laws
59765 laws
- [§ 6681. Repealed. [Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i)](/us/pl/94/455/tXIX/s1904/b/10/D/i), Oct. 4, 1976, [90 Stat. 1817](/us/stat/90/1817)]
- § 668. Interest charge on accumulation distributions from foreign trusts
- § 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- [§ 6678. Repealed. [Pub. L. 99–514, title XV, § 1501(d)(2)](/us/pl/99/514/tXV/s1501/d/2), Oct. 22, 1986, [100 Stat. 2740](/us/stat/100/2740)]
- § 6677. Failure to file information with respect to certain foreign trusts
- § 6676. Erroneous claim for refund or credit
- § 6675. Excessive claims with respect to the use of certain fuels
- § 6612. Cross references
- § 6611. Interest on overpayments
- § 661. Deduction for estates and trusts accumulating income or distributing corpus
- § 6602. Interest on erroneous refund recoverable by suit
- § 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6532. Periods of limitation on suits
- § 6521. Mitigation of effect of limitation in case of related taxes under different chapters
- § 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
- § 6422. Cross references
- § 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6420. Gasoline used on farms
- § 6419. Excise tax on wagering
- § 6416. Certain taxes on sales and services
- § 6414. Income tax withheld
- § 6413. Special rules applicable to certain employment taxes
- § 273. Holders of life or terminable interest
- § 6412. Floor stocks refunds
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 6406. Prohibition of administrative review of decisions
- § 6405. Reports of refunds and credits
- § 6403. Overpayment of installment
- § 6324. Special liens for estate and gift taxes
- [§ 198A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(35)](/us/pl/113/295/dA/tII/s221/a/35), Dec. 19, 2014, [128 Stat. 4042](/us/stat/128/4042)]
- § 6316. Payment by foreign currency
- § 6311. Payment of tax by commercially acceptable means
- § 6306. Qualified tax collection contracts
- § 6305. Collection of certain liability
- § 6304. Fair tax collection practices
- § 6302. Mode or time of collection
- § 63. Taxable income defined
- § 62. Adjusted gross income defined
- § 617. Deduction and recapture of certain mining exploration expenditures
- § 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- § 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6165. Bonds where time to pay tax or deficiency has been extended
- § 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- § 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- [§ 6106. Repealed. [Pub. L. 94–455, title XII, § 1202(h)(1)](/us/pl/94/455/tXII/s1202/h/1), Oct. 4, 1976, [90 Stat. 1688](/us/stat/90/1688)]
- § 6105. Confidentiality of information arising under treaty obligations
- § 6104. Publicity of information required from certain exempt organizations and certain trusts
- § 6103. Confidentiality and disclosure of returns and return information
- § 6102. Computations on returns or other documents
- § 61. Gross income defined