Title 26
1,899 sections in this title — page 2 of 19.
§ 1277
Deferral of interest deduction allocable to accrued market discount
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart B— - Market Discount on Bonds
§ 1278
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart B— - Market Discount on Bonds
§ 128
Employer contributions to Trump accounts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1281
Current inclusion in income of discount on certain short-term obligations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart C— - Discount on Short-Term Obligations
§ 1282
Deferral of interest deduction allocable to accrued discount
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart C— - Discount on Short-Term Obligations
§ 1283
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart C— - Discount on Short-Term Obligations
§ 1286
Tax treatment of stripped bonds
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart D— - Miscellaneous Provisions
§ 1287
Denial of capital gain treatment for gains on certain obligations not in registered form
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart D— - Miscellaneous Provisions
§ 1288
Treatment of original issue discount on tax-exempt obligations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART V— - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS › Subpart Subpart D— - Miscellaneous Provisions
§ 129
Dependent care assistance programs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1291
Interest on tax deferral
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart A— - Interest on Tax Deferral
§ 1293
Current taxation of income from qualified electing funds
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart B— - Treatment of Qualified Electing Funds
§ 1294
Election to extend time for payment of tax on undistributed earnings
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart B— - Treatment of Qualified Electing Funds
§ 1295
Qualified electing fund
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart B— - Treatment of Qualified Electing Funds
§ 1296
Election of mark to market for marketable stock
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart C— - Election of Mark to Market for Marketable Stock
§ 1297
Passive foreign investment company
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart D— - General Provisions
§ 1298
Special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— - Capital Gains and Losses › Part PART VI— - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES › Subpart Subpart D— - General Provisions
§ 130
Certain personal injury liability assignments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1301
Averaging of farm income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART I— - INCOME AVERAGING
§ 131
Certain foster care payments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1311
Correction of error
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART II— - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
§ 1312
Circumstances of adjustment
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART II— - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
§ 1313
Definitions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART II— - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
§ 1314
Amount and method of adjustment
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART II— - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
§ 132
Certain fringe benefits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 134
Certain military benefits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1341
Computation of tax where taxpayer restores substantial amount held under claim of right
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART V— - CLAIM OF RIGHT
§ 135
Income from United States savings bonds used to pay higher education tuition and fees
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1351
Treatment of recoveries of foreign expropriation losses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART VII— - RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
§ 1352
Alternative tax on qualifying shipping activities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1353
Notional shipping income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1354
Alternative tax election; revocation; termination
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1355
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1356
Qualifying shipping activities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1357
Items not subject to regular tax; depreciation; interest
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1358
Allocation of credits, income, and deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 1359
Disposition of qualifying vessels
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter R— - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
§ 136
Energy conservation subsidies provided by public utilities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1361
S corporation defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART I— - IN GENERAL
§ 1362
Election; revocation; termination
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART I— - IN GENERAL
§ 1363
Effect of election on corporation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART I— - IN GENERAL
§ 1366
Pass-thru of items to shareholders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART II— - TAX TREATMENT OF SHAREHOLDERS
§ 1367
Adjustments to basis of stock of shareholders, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART II— - TAX TREATMENT OF SHAREHOLDERS
§ 1368
Distributions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART II— - TAX TREATMENT OF SHAREHOLDERS
§ 137
Adoption assistance programs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1371
Coordination with subchapter C
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART III— - SPECIAL RULES
§ 1372
Partnership rules to apply for fringe benefit purposes
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART III— - SPECIAL RULES
§ 1373
Foreign income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART III— - SPECIAL RULES
§ 1374
Tax imposed on certain built-in gains
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART III— - SPECIAL RULES
§ 1375
Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART III— - SPECIAL RULES
§ 1377
Definitions and special rule
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART IV— - DEFINITIONS; MISCELLANEOUS
§ 1378
Taxable year of S corporation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART IV— - DEFINITIONS; MISCELLANEOUS
§ 1379
Transitional rules on enactment
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter S— - Tax Treatment of S Corporations and Their Shareholders › Part PART IV— - DEFINITIONS; MISCELLANEOUS
§ 138
Medicare Advantage MSA
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1381
Organizations to which part applies
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter T— - Cooperatives and Their Patrons › Part PART I— - TAX TREATMENT OF COOPERATIVES
§ 1382
Taxable income of cooperatives
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter T— - Cooperatives and Their Patrons › Part PART I— - TAX TREATMENT OF COOPERATIVES
§ 1383
Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter T— - Cooperatives and Their Patrons › Part PART I— - TAX TREATMENT OF COOPERATIVES
§ 1385
Amounts includible in patron’s gross income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter T— - Cooperatives and Their Patrons › Part PART II— - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
§ 1388
Definitions; special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter T— - Cooperatives and Their Patrons › Part PART III— - DEFINITIONS; SPECIAL RULES
§ 139
Disaster relief payments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1391
Designation procedure
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART I— - DESIGNATION
§ 1392
Eligibility criteria
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART I— - DESIGNATION
§ 1393
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART I— - DESIGNATION
§ 1394
Tax-exempt enterprise zone facility bonds
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART II— - TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
§ 1396
Empowerment zone employment credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart A— - Empowerment Zone Employment Credit
§ 1397
Other definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart A— - Empowerment Zone Employment Credit
§ 1397A
Increase in expensing under section 179
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart B— - Additional Expensing
§ 1397B
Nonrecognition of gain on rollover of empowerment zone investments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart C— - Nonrecognition of Gain on Rollover of Empowerment Zone Investments
§ 1397C
Enterprise zone business defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart D— - General Provisions
§ 1397D
Qualified zone property defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART III— - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES › Subpart Subpart D— - General Provisions
§ 1397F
Regulations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter U— - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas › Part PART V— - REGULATIONS
§ 1398
Rules relating to individuals’ title 11 cases
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter V— - Title 11 Cases
§ 1399
No separate taxable entities for partnerships, corporations, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter V— - Title 11 Cases
§ 139A
Federal subsidies for prescription drug plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139B
Benefits provided to volunteer firefighters and emergency medical responders
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139C
Certain disability-related first responder retirement payments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139D
Indian health care benefits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139E
Indian general welfare benefits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139F
Certain amounts received by wrongfully incarcerated individuals
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139G
Assignments to Alaska Native Settlement Trusts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139H
Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139I
Continuation coverage premium assistance
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139J
Certain contributions to Trump accounts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 139L
Interest on loans secured by rural or agricultural real property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 140
Cross references to other Acts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART III— - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
§ 1400Z–1
Designation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Z— - Opportunity Zones
§ 1400Z–2
Special rules for capital gains invested in opportunity zones
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Z— - Opportunity Zones
§ 1401
Rate of tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 2— - TAX ON SELF-EMPLOYMENT INCOME
§ 1402
Definitions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 2— - TAX ON SELF-EMPLOYMENT INCOME
§ 1403
Miscellaneous provisions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 2— - TAX ON SELF-EMPLOYMENT INCOME
§ 141
Private activity bond; qualified bond
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IV— - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart Subpart A— - Private Activity Bonds
§ 1411
Imposition of tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 2A— - UNEARNED INCOME MEDICARE CONTRIBUTION
§ 142
Exempt facility bond
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IV— - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart Subpart A— - Private Activity Bonds
§ 143
Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IV— - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart Subpart A— - Private Activity Bonds
§ 144
Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IV— - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart Subpart A— - Private Activity Bonds
§ 1441
Withholding of tax on nonresident aliens
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter A— - Nonresident Aliens and Foreign Corporations
§ 1442
Withholding of tax on foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter A— - Nonresident Aliens and Foreign Corporations
§ 1443
Foreign tax-exempt organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter A— - Nonresident Aliens and Foreign Corporations
§ 1444
Withholding on Virgin Islands source income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter A— - Nonresident Aliens and Foreign Corporations