US Code

Tag: Tax Administration Rules

  • 26-U.S.C.-7871

    26-U.S.C.-7871 §7871 – Indian Tribal Governments Treated As States For Certain Purposes Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter C > Section 7871 Details Reference: Section 7871 Legend: §7871 – Indian Tribal Governments Treated As States For Certain Purposes USCode Year: 2013 Provision Content (a) General rule An Indian tribal government shall be treated as a State— (1) for…

  • 26-U.S.C.-7801

    26-U.S.C.-7801 §7801 – Authority of Department of The Treasury Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter A > Section 7801 Details Reference: Section 7801 Legend: §7801 – Authority of Department of The Treasury USCode Year: 2013 Provision Content (a) Powers and duties of Secretary (1) In general Except as otherwise expressly provided by law, the administration and enforcement of…

  • 26-U.S.C.-7801

    26-U.S.C.-7801 §7801 – Authority of Department of The Treasury Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter A > Section 7801 Details Reference: Section 7801 Legend: §7801 – Authority of Department of The Treasury USCode Year: 2013 Provision Content (a) Powers and duties of Secretary (1) In general Except as otherwise expressly provided by law, the administration and enforcement of…

  • 26-U.S.C.-7874

    26-U.S.C.-7874 §7874 – Rules Relating to Expatriated Entities and Their Foreign Parents Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter C > Section 7874 Details Reference: Section 7874 Legend: §7874 – Rules Relating to Expatriated Entities and Their Foreign Parents USCode Year: 2013 Provision Content (a) Tax on inversion gain of expatriated entities (1) In general The taxable income of…

  • 26-U.S.C.-7874

    26-U.S.C.-7874 §7874 – Rules Relating to Expatriated Entities and Their Foreign Parents Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter C > Section 7874 Details Reference: Section 7874 Legend: §7874 – Rules Relating to Expatriated Entities and Their Foreign Parents USCode Year: 2013 Provision Content (a) Tax on inversion gain of expatriated entities (1) In general The taxable income of…

  • Subchapter A –

    Subchapter A – Application of Internal Revenue Laws Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter A Details Reference: Subchapter A Legend: Application of Internal Revenue Laws USCode Year: 2013 Provision Content Amendments 1998—Pub. L. 105–206, title I, §§1101(c)(2), 1102(e)(1), 1104(b)(2), July 22, 1998, 112 Stat. 697, 704, 710, added items 7802 to 7804 and struck out former…

  • 26-U.S.C.-7810

    26-U.S.C.-7810 §7810 – Revolving Fund For Redemption of Real Property Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter A > Section 7810 Details Reference: Section 7810 Legend: §7810 – Revolving Fund For Redemption of Real Property USCode Year: 2013 Provision Content (a) Establishment of fund There is established a revolving fund, under the control of the Secretary, which shall be…

  • 26-U.S.C.-7809

    26-U.S.C.-7809 §7809 – Deposit of Collections Pathway Title 26 > Subtitle F > Chapter 80 > Subchapter A > Section 7809 Details Reference: Section 7809 Legend: §7809 – Deposit of Collections USCode Year: 2013 Provision Content (a) General rule Except as provided in subsections (b) and (c) and in sections 6306, 7651, 7652, 7654, and 7810, the gross amount of all taxes and…