Title 26
1,899 sections in this title — page 19 of 19.
§ 9036
Certification by Commission
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9037
Payments to eligible candidates
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9038
Examinations and audits; repayments
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9039
Reports to Congress; regulations
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 904
Limitation on credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 9040
Participation by Commission in judicial proceedings
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9041
Judicial review
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9042
Criminal penalties
Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 96— - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 905
Applicable rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 906
Nonresident alien individuals and foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 907
Special rules in case of foreign oil and gas income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 908
Reduction of credit for participation in or cooperation with an international boycott
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 909
Suspension of taxes and credits until related income taken into account
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— - Foreign Tax Credit
§ 91
Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 911
Citizens or residents of the United States living abroad
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart B— - Earned Income of Citizens or Residents of United States
§ 912
Exemption for certain allowances
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart B— - Earned Income of Citizens or Residents of United States
§ 931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart D— - Possessions of the United States
§ 932
Coordination of United States and Virgin Islands income taxes
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart D— - Possessions of the United States
§ 933
Income from sources within Puerto Rico
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart D— - Possessions of the United States
§ 934
Limitation on reduction in income tax liability incurred to the Virgin Islands
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart D— - Possessions of the United States
§ 937
Residence and source rules involving possessions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart D— - Possessions of the United States
§ 9500
Short title
Subtitle Subtitle I— - Trust Fund Code
§ 9501
Black Lung Disability Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9502
Airport and Airway Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9503
Highway Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9504
Sport Fish Restoration and Boating Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9505
Harbor Maintenance Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9506
Inland Waterways Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9507
Hazardous Substance Superfund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9508
Leaking Underground Storage Tank Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9509
Oil Spill Liability Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 951
Amounts included in gross income of United States shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 9510
Vaccine Injury Compensation Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 9511
Patient-Centered Outcomes Research Trust Fund
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds
§ 951A
Net CFC tested income included in gross income of United States shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 951B
Amounts included in gross income of foreign controlled United States shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 952
Subpart F income defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 953
Insurance income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 954
Foreign base company income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 956
Investment of earnings in United States property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 957
Controlled foreign corporations; United States persons
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 958
Rules for determining stock ownership
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 959
Exclusion from gross income of previously taxed earnings and profits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 960
Deemed paid credit for subpart F inclusions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 9601
Transfer of amounts
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter B— - General Provisions
§ 9602
Management of Trust Funds
Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter B— - General Provisions
§ 961
Adjustments to basis of stock in controlled foreign corporations and of other property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 962
Election by individuals to be subject to tax at corporate rates
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 964
Miscellaneous provisions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 965
Treatment of deferred foreign income upon transition to participation exemption system of taxation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart F— - Controlled Foreign Corporations
§ 970
Reduction of subpart F income of export trade corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart G— - Export Trade Corporations
§ 9701
Definitions of general applicability
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter A— - Definitions of General Applicability
§ 9702
Establishment of the United Mine Workers of America Combined Benefit Fund
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART I— - ESTABLISHMENT AND BENEFITS
§ 9703
Plan benefits
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART I— - ESTABLISHMENT AND BENEFITS
§ 9704
Liability of assigned operators
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART II— - FINANCING
§ 9705
Transfers
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART II— - FINANCING
§ 9706
Assignment of eligible beneficiaries
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART II— - FINANCING
§ 9707
Failure to pay premium
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART III— - ENFORCEMENT
§ 9708
Effect on pending claims or obligations
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter B— - Combined Benefit Fund › Part PART IV— - OTHER PROVISIONS
§ 971
Definitions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart G— - Export Trade Corporations
§ 9711
Continued obligations of individual employer plans
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter C— - Health Benefits of Certain Miners › Part PART I— - INDIVIDUAL EMPLOYER PLANS
§ 9712
Establishment and coverage of 1992 UMWA Benefit Plan
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter C— - Health Benefits of Certain Miners › Part PART II— - 1992 UMWA BENEFIT PLAN
§ 9721
Civil enforcement
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter D— - Other Provisions
§ 9722
Sham transactions
Subtitle Subtitle J— - Coal Industry Health Benefits › Chapter CHAPTER 99— - COAL INDUSTRY HEALTH BENEFITS › Subchapter Subchapter D— - Other Provisions
§ 9801
Increased portability through limitation on preexisting condition exclusions
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter A— - Requirements Relating to Portability, Access, and Renewability
§ 9802
Prohibiting discrimination against individual participants and beneficiaries based on health status
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter A— - Requirements Relating to Portability, Access, and Renewability
§ 9803
Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter A— - Requirements Relating to Portability, Access, and Renewability
§ 9811
Standards relating to benefits for mothers and newborns
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9812
Parity in mental health and substance use disorder benefits
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9813
Coverage of dependent students on medically necessary leave of absence
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9815
Additional market reforms
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9816
Preventing surprise medical bills
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9817
Ending surprise air ambulance bills
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9818
Continuity of care
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9819
Maintenance of price comparison tool
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 982
Admissibility of documentation maintained in foreign countries
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart I— - Admissibility of Documentation Maintained in Foreign Countries
§ 9820
Protecting patients and improving the accuracy of provider directory information
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9822
Other patient protections
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9823
Air ambulance report requirements
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9824
Increasing transparency by removing gag clauses on price and quality information
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9825
Reporting on pharmacy benefits and drug costs
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9826
Oversight of entities that provide pharmacy benefit management services
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter B— - Other Requirements
§ 9831
General exceptions
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter C— - General Provisions
§ 9832
Definitions
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter C— - General Provisions
§ 9833
Regulations
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter C— - General Provisions
§ 9834
Enforcement
Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter C— - General Provisions
§ 985
Functional currency
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart J— - Foreign Currency Transactions
§ 986
Determination of foreign taxes and foreign corporation’s earnings and profits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart J— - Foreign Currency Transactions
§ 987
Branch transactions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart J— - Foreign Currency Transactions
§ 988
Treatment of certain foreign currency transactions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart J— - Foreign Currency Transactions
§ 989
Other definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART III— - INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart J— - Foreign Currency Transactions
§ 991
Taxation of a domestic international sales corporation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart A— - Treatment of Qualifying Corporations
§ 992
Requirements of a domestic international sales corporation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart A— - Treatment of Qualifying Corporations
§ 993
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart A— - Treatment of Qualifying Corporations
§ 994
Inter-company pricing rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart A— - Treatment of Qualifying Corporations
§ 995
Taxation of DISC income to shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart B— - Treatment of Distributions to Shareholders
§ 996
Rules for allocation in the case of distributions and losses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart B— - Treatment of Distributions to Shareholders
§ 997
Special subchapter C rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART IV— - DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart B— - Treatment of Distributions to Shareholders
§ 999
Reports by taxpayers; determinations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— - Tax Based on Income From Sources Within or Without the United States › Part PART V— - INTERNATIONAL BOYCOTT DETERMINATIONS