59765 laws
59765 laws
- [§ 463. Repealed. [Pub. L. 100–203, title X, § 10201(a)](/us/pl/100/203/tX/s10201/a), Dec. 22, 1987, [101 Stat. 1330–387](/us/stat/101/1330-387)]
- [§ 462. Repealed. [June 15, 1955, ch. 143, § 1(b)](/us/act/1955-06-15/ch143/s1/b), [69 Stat. 134](/us/stat/69/134)]
- § 4612. Definitions and special rules
- § 4611. Imposition of tax
- § 461. General rule for taxable year of deduction
- [§§ 4601 to 4603. Repealed. [Pub. L. 87–456, title III, § 302(d)](/us/pl/87/456/tIII/s302/d), May 24, 1962, [76 Stat. 77](/us/stat/76/77)]
- § 460. Special rules for long-term contracts
- § 46. Amount of credit
- § 45Z. Clean fuel production credit
- § 121f. Transferred
- § 45Y. Clean electricity production credit
- § 45X. Advanced manufacturing production credit
- § 45W. Credit for qualified commercial clean vehicles
- § 45V. Credit for production of clean hydrogen
- § 45U. Zero-emission nuclear power production credit
- § 45T. Auto-enrollment option for retirement savings options provided by small employers
- § 45S. Employer credit for paid family and medical leave
- § 45R. Employee health insurance expenses of small employers
- § 5101. Notice of manufacture of still; notice of set up of still
- § 45Q. Credit for carbon oxide sequestration
- § 45P. Employer wage credit for employees who are active duty members of the uniformed services
- § 8005. Payment of expenses
- § 801. Tax imposed
- § 8021. Powers
- § 8022. Duties
- § 8023. Additional powers to obtain data
- § 803. Life insurance gross income
- § 45O. Agricultural chemicals security credit
- § 45N. Mine rescue team training credit
- [§ 45M. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A)](/us/pl/115/141/dU/tIV/s401/d/2/A), Mar. 23, 2018, [132 Stat. 1208](/us/stat/132/1208)]
- § 45L. New energy efficient home credit
- § 45K. Credit for producing fuel from a nonconventional source
- § 45J. Credit for production from advanced nuclear power facilities
- § 45I. Credit for producing oil and gas from marginal wells
- § 45H. Credit for production of low sulfur diesel fuel
- § 45G. Railroad track maintenance credit
- § 45F. Employer-provided child care credit
- § 45E. Small employer pension plan startup costs
- § 45D. New markets tax credit
- § 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
- § 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 473. Qualified liquidations of LIFO inventories
- § 45A. Indian employment credit
- [§§ 4591 to 4597. Repealed. [Pub. L. 94–455, title XIX, § 1904(a)(15)](/us/pl/94/455/tXIX/s1904/a/15), Oct. 4, 1976, [90 Stat. 1814](/us/stat/90/1814)]
- § 458. Magazines, paperbacks, and records returned after the close of the taxable year
- § 457A. Nonqualified deferred compensation from certain tax indifferent parties
- § 457. Deferred compensation plans of State and local governments and tax-exempt organizations
- § 456. Prepaid dues income of certain membership organizations
- [§§ 4551 to 4553. Repealed. [Pub. L. 87–456, title III, § 302(d)](/us/pl/87/456/tIII/s302/d), May 24, 1962, [76 Stat. 77](/us/stat/76/77)]
- § 455. Prepaid subscription income