US Code

Category: Title 26

  • Chapter 38 – Repealed

    Chapter 38 – Repealed Repealed Pathway Title 26 > Subtitle D > Chapter 38 Details Reference: Chapter 38 Legend: Repealed USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Excise Taxes In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere…

  • Part II – Tax On Corporations

    Part II – Tax On Corporations Tax On Corporations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part II Details Reference: Part II Legend: Tax On Corporations USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Income Taxes In this entry about Title 26 – Internal Revenue…

  • Subchapter B –

    Subchapter B – Receipt of Payment Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B Details Reference: Subchapter B Legend: Receipt of Payment USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title XII, §1205(b), Aug. 5, 1997, 111 Stat. 998, substituted Payment of tax by commercially acceptable means for Payment by check or money order in item…

  • Part II – Tax On Corporations

    Part II – Tax On Corporations Tax On Corporations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter A > Part II Details Reference: Part II Legend: Tax On Corporations USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Income Taxes In this entry about Title 26 – Internal Revenue…

  • Part II – Real Estate Investment Trusts

    Part II – Real Estate Investment Trusts Real Estate Investment Trusts Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter M > Part II Details Reference: Part II Legend: Real Estate Investment Trusts USCode Year: 2013 Provision Content Amendments 1978—Pub. L. 95–600, title III, §362(d)(7), Nov. 6, 1978, 92 Stat. 2852, substituted in item 859 Adoption of annual accounting period for…

  • Part IV – General

    Part IV – General General Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part IV Details Reference: Part IV Legend: General USCode Year: 2013 Provision Content Prior Provisions A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2,…

  • Part VII – Additional Itemized Deductions For Individuals

    Part VII – Additional Itemized Deductions For Individuals Additional Itemized Deductions For Individuals Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part VII Details Reference: Part VII Legend: Additional Itemized Deductions For Individuals USCode Year: 2013 Provision Content Amendments 2003—Pub. L. 108–173, title XII, §1201(j), Dec. 8, 2003, 117 Stat. 2479, added items 223 and 224 and struck…

  • Part IV – General

    Part IV – General General Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter F > Part IV Details Reference: Part IV Legend: General USCode Year: 2013 Provision Content Prior Provisions A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2,…

  • Subpart E – Registration of and Information Concerning Pension, Etc., Plans

    Subpart E – Registration of and Information Concerning Pension, Etc., Plans Registration of and Information Concerning Pension, Etc., Plans Pathway Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart E Details Reference: Subpart E Legend: Registration of and Information Concerning Pension, Etc., Plans USCode Year: 2013 Provision Content Amendments 1974—Pub. L. 93–406, title II, §1031(a), Sept. 2, 1974,…

  • Part V – Regulations

    Part V – Regulations Regulations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter U > Part V Details Reference: Part V Legend: Regulations USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title II, §226(a), (b)(2), Aug. 5, 1997, 111 Stat. 820, 824, redesignated part IV of this subchapter as this part and item 1397D as 1397F. U.S. Encyclopedia of…