US Code

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  • 26-U.S.C.-5314

    26-U.S.C.-5314 §5314 – Special Applicability of Certain Provisions Pathway Title 26 > Subtitle E > Chapter 51 > Subchapter E > Part III > Section 5314 Details Reference: Section 5314 Legend: §5314 – Special Applicability of Certain Provisions USCode Year: 2013 Provision Content (a) Puerto Rico (1) Applicability The provisions of this subsection shall not apply to the Commonwealth of Puerto Rico unless the Legislative…

  • 26-U.S.C.-3402

    26-U.S.C.-3402 §3402 – Income Tax Collected At Source Pathway Title 26 > Subtitle C > Chapter 24 > Section 3402 Details Reference: Section 3402 Legend: §3402 – Income Tax Collected At Source USCode Year: 2013 Provision Content (a) Requirement of withholding (1) In general Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold…

  • 26-U.S.C.-1044

    26-U.S.C.-1044 §1044 – Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1044 Details Reference: Section 1044 Legend: §1044 – Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies USCode Year: 2013 Provision Content (a) Nonrecognition of gain In the case of…

  • 26-U.S.C.-971

    26-U.S.C.-971 §971 – Definitions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart G > Section 971 Details Reference: Section 971 Legend: §971 – Definitions USCode Year: 2013 Provision Content (a) Export trade corporations For purposes of this subpart, the term export trade corporation means— (1) In general A controlled foreign corporation (as defined in section 957) which satisfies…

  • 26-U.S.C.-896

    26-U.S.C.-896 §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart D > Section 896 Details Reference: Section 896 Legend: §896 – Adjustment of Tax On Nationals, Residents, and Corporations of Certain Foreign Countries USCode Year: 2013 Provision Content (a) Imposition of more burdensome taxes by…

  • 26-U.S.C.-334

    26-U.S.C.-334 §334 – Basis of Property Received In Liquidations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part II > Subpart A > Section 334 Details Reference: Section 334 Legend: §334 – Basis of Property Received In Liquidations USCode Year: 2013 Provision Content (a) General rule If property is received in a distribution in complete liquidation, and if gain or loss is…

  • 25-U.S.C.-3414

    25-U.S.C.-3414 §3414 – Fiscal Accountability Pathway Title 25 > Chapter 36 > Section 3414 Details Reference: Section 3414 Legend: §3414 – Fiscal Accountability USCode Year: 2013 Provision Content Nothing in this chapter shall be construed so as to interfere with the ability of the Secretary or the lead agency to fulfill the responsibilities for the safeguarding of Federal funds…

  • 25-U.S.C.-3405

    25-U.S.C.-3405 §3405 – Plan Requirements Pathway Title 25 > Chapter 36 > Section 3405 Details Reference: Section 3405 Legend: §3405 – Plan Requirements USCode Year: 2013 Provision Content For a plan to be acceptable pursuant to section 3403 of this title, it shall— (1) identify the programs to be integrated; (2) be consistent with the purposes of this chapter…

  • Subchapter I – Rhode Island Indian Claims Settlement

    Subchapter I – Rhode Island Indian Claims Settlement Rhode Island Indian Claims Settlement Pathway Title 25 > Chapter 19 > Subchapter I Details Reference: Subchapter I Legend: Rhode Island Indian Claims Settlement USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 25-U.S.C.-1680H in the Legal Encyclopedia: Indians In this entry about 25-U.S.C.-1680H, find legal reference material, bibliographies and…

  • 23-U.S.C.-324

    23-U.S.C.-324 §324 – Prohibition of Discrimination On The Basis of Sex Pathway Title 23 > Chapter 3 > Section 324 Details Reference: Section 324 Legend: §324 – Prohibition of Discrimination On The Basis of Sex USCode Year: 2013 Provision Content No person shall on the ground of sex be excluded from participation in, be denied the benefits of, or…

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