Category: Income Taxes
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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…
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26-U.S.C.-133
26-U.S.C.-133 [§133 – Repealed. Pub. L. 104-188, Title I, §1602(A), Aug. 20, 1996, 110 Stat. 1833] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 133 Details Reference: Section 133 Legend: [§133 – Repealed. Pub. L. 104-188, Title I, §1602(A), Aug. 20, 1996, 110 Stat. 1833] USCode Year: 2013 Provision Content Section, added Pub. L. 98–369, div.…
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26-U.S.C.-776
26-U.S.C.-776 §776 – Special Rules For Partnerships Holding Oil and Gas Properties Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter K > Part IV > Section 776 Details Reference: Section 776 Legend: §776 – Special Rules For Partnerships Holding Oil and Gas Properties USCode Year: 2013 Provision Content (a) Computation of percentage depletion In the case of an electing large partnership, except…
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26-U.S.C.-1039
26-U.S.C.-1039 [§1039 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(33), Nov. 5, 1990, 104 Stat. 1388-521] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1039 Details Reference: Section 1039 Legend: [§1039 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(33), Nov. 5, 1990, 104 Stat. 1388-521] USCode Year: 2013 Provision Content Section, added Pub. L. 91–172, title…
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26-U.S.C.-457A
26-U.S.C.-457A §457A – Nonqualified Deferred Compensation From Certain Tax Indifferent Parties Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart B > Section 457A Details Reference: Section 457A Legend: §457A – Nonqualified Deferred Compensation From Certain Tax Indifferent Parties USCode Year: 2013 Provision Content (a) In general Any compensation which is deferred under a nonqualified deferred compensation plan of…
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26-U.S.C.-1375
26-U.S.C.-1375 §1375 – Tax Imposed When Passive Investment Income of Corporation Having Accumulated Earnings and Profits Exceeds 25 Percent of Gross Receipts Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter S > Part III > Section 1375 Details Reference: Section 1375 Legend: §1375 – Tax Imposed When Passive Investment Income of Corporation Having Accumulated Earnings and Profits Exceeds 25 Percent of Gross…
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26-U.S.C.-261
26-U.S.C.-261 §261 – General Rule For Disallowance of Deductions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 261 Details Reference: Section 261 Legend: §261 – General Rule For Disallowance of Deductions USCode Year: 2013 Provision Content In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this…
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26-U.S.C.-261
26-U.S.C.-261 §261 – General Rule For Disallowance of Deductions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 261 Details Reference: Section 261 Legend: §261 – General Rule For Disallowance of Deductions USCode Year: 2013 Provision Content In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this…
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26-U.S.C.-965
26-U.S.C.-965 §965 – Temporary Dividends Received Deduction Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > Section 965 Details Reference: Section 965 Legend: §965 – Temporary Dividends Received Deduction USCode Year: 2013 Provision Content (a) Deduction (1) In general In the case of a corporation which is a United States shareholder and for which the election under…
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26-U.S.C.-536
26-U.S.C.-536 §536 – Income Not Placed On Annual Basis Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter G > Part I > Section 536 Details Reference: Section 536 Legend: §536 – Income Not Placed On Annual Basis USCode Year: 2013 Provision Content Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of…