US Code

Category: Income Taxes

  • 26-U.S.C.-981

    26-U.S.C.-981 [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart H – Section 981 Details Reference: Section 981 Legend: [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] USCode Year: 2013 Provision Content Section, Pub. L.…

  • 26-U.S.C.-45

    26-U.S.C.-45 §45 – Electricity Produced From Certain Renewable Resources, Etc. Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart D > Section 45 Details Reference: Section 45 Legend: §45 – Electricity Produced From Certain Renewable Resources, Etc. USCode Year: 2013 Provision Content (a) General rule For purposes of section 38, the renewable electricity production credit for any taxable year…

  • 26-U.S.C.-981

    26-U.S.C.-981 [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart H – Section 981 Details Reference: Section 981 Legend: [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] USCode Year: 2013 Provision Content Section, Pub. L.…

  • 26-U.S.C.-521

    26-U.S.C.-521 §521 – Exemption of Farmers' Cooperatives From Tax Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part IV > Section 521 Details Reference: Section 521 Legend: §521 – Exemption of Farmers' Cooperatives From Tax USCode Year: 2013 Provision Content (a) Exemption from tax A farmers’ cooperative organization described in subsection (b)(1) shall be exempt from taxation under this subtitle…

  • 26-U.S.C.-45

    26-U.S.C.-45 §45 – Electricity Produced From Certain Renewable Resources, Etc. Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part IV > Subpart D > Section 45 Details Reference: Section 45 Legend: §45 – Electricity Produced From Certain Renewable Resources, Etc. USCode Year: 2013 Provision Content (a) General rule For purposes of section 38, the renewable electricity production credit for any taxable year…

  • 26-U.S.C.-135

    26-U.S.C.-135 §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 135 Details Reference: Section 135 Legend: §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees USCode Year: 2013 Provision Content (a) General rule In…

  • 26-U.S.C.-1042

    26-U.S.C.-1042 §1042 – Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1042 Details Reference: Section 1042 Legend: §1042 – Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives USCode Year: 2013 Provision Content (a) Nonrecognition of gain If— (1) the taxpayer or executor…

  • 26-U.S.C.-1101

    26-U.S.C.-1101 [§1101 – §§1101 to 1103. Repealed. Pub. L. 101-508, Title Xi, §11801(A)(34), Nov. 5, 1990, 104 Stat. 1388-521] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part VIII – Section 1101 Details Reference: Section 1101 Legend: [§1101 – §§1101 to 1103. Repealed. Pub. L. 101-508, Title Xi, §11801(A)(34), Nov. 5, 1990, 104 Stat. 1388-521] USCode Year: 2013…

  • 26-U.S.C.-1042

    26-U.S.C.-1042 §1042 – Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1042 Details Reference: Section 1042 Legend: §1042 – Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives USCode Year: 2013 Provision Content (a) Nonrecognition of gain If— (1) the taxpayer or executor…

  • 26-U.S.C.-135

    26-U.S.C.-135 §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 135 Details Reference: Section 135 Legend: §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees USCode Year: 2013 Provision Content (a) General rule In…