US Code

Category: Income Taxes

  • 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 Repealed.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 Repealed.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.-264

    26-U.S.C.-264 §264 – Certain Amounts Paid In Connection With Insurance Contracts Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 264 Details Reference: Section 264 Legend: §264 – Certain Amounts Paid In Connection With Insurance Contracts USCode Year: 2013 Provision Content (a) General rule No deduction shall be allowed for— (1) Premiums on any life insurance policy,…

  • 26-U.S.C.-406

    26-U.S.C.-406 §406 – Employees of Foreign Affiliates Covered By Section 3121(L) Agreements Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter D > Part I > Subpart A > Section 406 Details Reference: Section 406 Legend: §406 – Employees of Foreign Affiliates Covered By Section 3121(L) Agreements USCode Year: 2013 Provision Content (a) Treatment as employees of American employer For purposes of applying this part…

  • 26-U.S.C.-264

    26-U.S.C.-264 §264 – Certain Amounts Paid In Connection With Insurance Contracts Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 264 Details Reference: Section 264 Legend: §264 – Certain Amounts Paid In Connection With Insurance Contracts USCode Year: 2013 Provision Content (a) General rule No deduction shall be allowed for— (1) Premiums on any life insurance policy,…

  • 26-U.S.C.-406

    26-U.S.C.-406 §406 – Employees of Foreign Affiliates Covered By Section 3121(L) Agreements Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter D > Part I > Subpart A > Section 406 Details Reference: Section 406 Legend: §406 – Employees of Foreign Affiliates Covered By Section 3121(L) Agreements USCode Year: 2013 Provision Content (a) Treatment as employees of American employer For purposes of applying this part…

  • Subpart B – Taxable Year For Which Items of Gross Income Included

    Subpart B – Taxable Year For Which Items of Gross Income Included Taxable Year For Which Items of Gross Income Included Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart B Details Reference: Subpart B Legend: Taxable Year For Which Items of Gross Income Included USCode Year: 2013 Provision Content Amendments Pub. L. 110–343, div. C, title…

  • 26-U.S.C.-468B

    26-U.S.C.-468B §468B – Special Rules For Designated Settlement Funds Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart C > Section 468B Details Reference: Section 468B Legend: §468B – Special Rules For Designated Settlement Funds USCode Year: 2013 Provision Content (a) In general For purposes of section 461(h), economic performance shall be deemed to occur as qualified payments are…

  • Part II – Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities

    Part II – Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter U > Part II Details Reference: Part II Legend: Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-1391 in the…

  • Part II – Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities

    Part II – Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter U > Part II Details Reference: Part II Legend: Tax-Exempt Facility Bonds For Empowerment Zones and Enterprise Communities USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-1391 in the…