Title 26
1,899 sections in this title — page 4 of 19.
§ 2102
Credits against tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2103
Definition of gross estate
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2104
Property within the United States
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2105
Property without the United States
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2106
Taxable estate
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2107
Expatriation to avoid tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 2108
Application of pre-1967 estate tax provisions
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter B— - Estates of Nonresidents Not Citizens
§ 211
Allowance of deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 212
Expenses for production of income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 213
Medical, dental, etc., expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 216
Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 217
Moving expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 219
Retirement savings
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 22
Credit for the elderly and the permanently and totally disabled
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 220
Archer MSAs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 2201
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2203
Definition of executor
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2204
Discharge of fiduciary from personal liability
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2205
Reimbursement out of estate
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2206
Liability of life insurance beneficiaries
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2207
Liability of recipient of property over which decedent had power of appointment
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2207A
Right of recovery in the case of certain marital deduction property
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2207B
Right of recovery where decedent retained interest
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2208
Certain residents of possessions considered citizens of the United States
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 2209
Certain residents of possessions considered nonresidents not citizens of the United States
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter C— - Miscellaneous
§ 221
Interest on education loans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 223
Health savings accounts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 224
Qualified tips
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 225
Qualified overtime compensation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 226
Cross reference
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VII— - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
§ 23
Adoption expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 24
Child tax credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 241
Allowance of special deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 243
Dividends received by corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 245
Dividends received from certain foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 245A
Deduction for foreign source-portion of dividends received by domestic corporations from 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 VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 246
Rules applying to deductions for dividends received
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 246A
Dividends received deduction reduced where portfolio stock is debt financed
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 247
Contributions 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 VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 248
Organizational expenditures
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 249
Limitation on deduction of bond premium on repurchase
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 25
Interest on certain home mortgages
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 250
Foreign-derived deduction eligible income and net CFC tested income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART VIII— - SPECIAL DEDUCTIONS FOR CORPORATIONS
§ 2501
Imposition of tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter A— - Determination of Tax Liability
§ 2502
Rate of tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter A— - Determination of Tax Liability
§ 2503
Taxable gifts
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter A— - Determination of Tax Liability
§ 2504
Taxable gifts for preceding calendar periods
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter A— - Determination of Tax Liability
§ 2505
Unified credit against gift tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter A— - Determination of Tax Liability
§ 2511
Transfers in general
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2512
Valuation of gifts
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2513
Gift by husband or wife to third party
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2514
Powers of appointment
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2515
Treatment of generation-skipping transfer tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2516
Certain property settlements
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2518
Disclaimers
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2519
Dispositions of certain life estates
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter B— - Transfers
§ 2522
Charitable and similar gifts
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter C— - Deductions
§ 2523
Gift to spouse
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter C— - Deductions
§ 2524
Extent of deductions
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 12— - GIFT TAX › Subchapter Subchapter C— - Deductions
§ 25A
American Opportunity and Lifetime Learning credits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 25B
Elective deferrals and IRA contributions by certain individuals
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 25C
Energy efficient home improvement credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 25D
Residential clean energy credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 25E
Previously-owned clean vehicles
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 25F
Qualified elementary and secondary education scholarships
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 26
Limitation based on tax liability; definition of tax liability
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits
§ 2601
Tax imposed
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter A— - Tax Imposed
§ 2602
Amount of tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter A— - Tax Imposed
§ 2603
Liability for tax
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter A— - Tax Imposed
§ 261
General rule for disallowance of deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2611
Generation-skipping transfer defined
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter B— - Generation-Skipping Transfers
§ 2612
Taxable termination; taxable distribution; direct skip
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter B— - Generation-Skipping Transfers
§ 2613
Skip person and non-skip person defined
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter B— - Generation-Skipping Transfers
§ 262
Personal, living, and family expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2621
Taxable amount in case of taxable distribution
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter C— - Taxable Amount
§ 2622
Taxable amount in case of taxable termination
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter C— - Taxable Amount
§ 2623
Taxable amount in case of direct skip
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter C— - Taxable Amount
§ 2624
Valuation
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter C— - Taxable Amount
§ 263
Capital expenditures
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2631
GST exemption
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter D— - GST Exemption
§ 2632
Special rules for allocation of GST exemption
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter D— - GST Exemption
§ 263A
Capitalization and inclusion in inventory costs of certain expenses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 264
Certain amounts paid in connection with insurance contracts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2641
Applicable rate
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter E— - Applicable Rate; Inclusion Ratio
§ 2642
Inclusion ratio
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter E— - Applicable Rate; Inclusion Ratio
§ 265
Expenses and interest relating to tax-exempt income
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2651
Generation assignment
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter F— - Other Definitions and Special Rules
§ 2652
Other definitions
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter F— - Other Definitions and Special Rules
§ 2653
Taxation of multiple skips
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter F— - Other Definitions and Special Rules
§ 2654
Special rules
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter F— - Other Definitions and Special Rules
§ 266
Carrying charges
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 2661
Administration
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter G— - Administration
§ 2662
Return requirements
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter G— - Administration
§ 2663
Regulations
Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter G— - Administration
§ 267
Losses, expenses, and interest with respect to transactions between related taxpayers
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 267A
Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 268
Sale of land with unharvested crop
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 269
Acquisitions made to evade or avoid income tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 269A
Personal service corporations formed or availed of to avoid or evade income tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE
§ 269B
Stapled entities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART IX— - ITEMS NOT DEDUCTIBLE