US Code

Tag: Tax Liability

  • 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.-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.-981

    26-U.S.C.-981 [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart H – Section 981 Details Reference: Section 981 Legend: [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] USCode Year: 2013 Provision Content Section, Pub. L.…

  • 26-U.S.C.-981

    26-U.S.C.-981 [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart H – Section 981 Details Reference: Section 981 Legend: [§981 – Repealed. Pub. L. 94-455, Title X, §1012(B)(2), Oct. 4, 1976, 90 Stat. 1614] USCode Year: 2013 Provision Content Section, Pub. L.…

  • 26-U.S.C.-135

    26-U.S.C.-135 §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 135 Details Reference: Section 135 Legend: §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees USCode Year: 2013 Provision Content (a) General rule In…

  • 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.-957

    26-U.S.C.-957 §957 – Controlled Foreign Corporations; United States Persons Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F > Section 957 Details Reference: Section 957 Legend: §957 – Controlled Foreign Corporations; United States Persons USCode Year: 2013 Provision Content (a) General rule For purposes of this subpart, the term controlled foreign corporation means any foreign corporation if more…

  • 26-U.S.C.-135

    26-U.S.C.-135 §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part III > Section 135 Details Reference: Section 135 Legend: §135 – Income From United States Savings Bonds Used to Pay Higher Education Tuition and Fees USCode Year: 2013 Provision Content (a) General rule In…

  • 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…