Title 26
1,899 sections in this title — page 8 of 19.
§ 4672
Definitions and special rules
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 38— - ENVIRONMENTAL TAXES › Subchapter Subchapter C— - Tax on Certain Imported Substances
§ 468
Special rules for mining and solid waste reclamation and closing costs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart C— - Taxable Year for Which Deductions Taken
§ 4681
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 38— - ENVIRONMENTAL TAXES › Subchapter Subchapter D— - Ozone-Depleting Chemicals, Etc.
§ 4682
Definitions and special rules
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 38— - ENVIRONMENTAL TAXES › Subchapter Subchapter D— - Ozone-Depleting Chemicals, Etc.
§ 468A
Special rules for nuclear decommissioning costs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart C— - Taxable Year for Which Deductions Taken
§ 468B
Special rules for designated settlement funds
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart C— - Taxable Year for Which Deductions Taken
§ 469
Passive activity losses and credits limited
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart C— - Taxable Year for Which Deductions Taken
§ 47
Rehabilitation 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 E— - Rules for Computing Investment Credit
§ 470
Limitation on deductions allocable to property used by governments or other tax-exempt entities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart C— - Taxable Year for Which Deductions Taken
§ 4701
Tax on issuer of registration-required obligation not in registered form
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 39— - REGISTRATION-REQUIRED OBLIGATIONS
§ 471
General rule for inventories
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart D— - Inventories
§ 472
Last-in, first-out inventories
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart D— - Inventories
§ 473
Qualified liquidations of LIFO inventories
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart D— - Inventories
§ 474
Simplified dollar-value LIFO method for certain small businesses
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart D— - Inventories
§ 475
Mark to market accounting method for dealers in securities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART II— - METHODS OF ACCOUNTING › Subpart Subpart D— - Inventories
§ 48
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 E— - Rules for Computing Investment Credit
§ 481
Adjustments required by changes in method of accounting
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART III— - ADJUSTMENTS
§ 482
Allocation of income and deductions among taxpayers
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART III— - ADJUSTMENTS
§ 483
Interest on certain deferred payments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— - Accounting Periods and Methods of Accounting › Part PART III— - ADJUSTMENTS
§ 48A
Qualifying advanced coal project 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 E— - Rules for Computing Investment Credit
§ 48B
Qualifying gasification project 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 E— - Rules for Computing Investment Credit
§ 48C
Qualifying advanced energy project 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 E— - Rules for Computing Investment Credit
§ 48D
Advanced manufacturing investment 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 E— - Rules for Computing Investment Credit
§ 48E
Clean electricity investment 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 E— - Rules for Computing Investment Credit
§ 49
At-risk rules
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 E— - Rules for Computing Investment Credit
§ 4901
Payment of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4902
Liability of partners
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4903
Liability in case of business in more than one location
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4904
Liability in case of different businesses of same ownership and location
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4905
Liability in case of death or change of location
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4906
Application of State laws
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4907
Federal agencies or instrumentalities
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 40— - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4911
Tax on excess expenditures to influence legislation
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 41— - PUBLIC CHARITIES
§ 4912
Tax on disqualifying lobbying expenditures of certain organizations
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 41— - PUBLIC CHARITIES
§ 4940
Excise tax based on investment income
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4941
Taxes on self-dealing
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4942
Taxes on failure to distribute income
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4943
Taxes on excess business holdings
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4944
Taxes on investments which jeopardize charitable purpose
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4945
Taxes on taxable expenditures
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4946
Definitions and special rules
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4947
Application of taxes to certain nonexempt trusts
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4948
Application of taxes and denial of exemption with respect to certain foreign organizations
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter A— - Private Foundations
§ 4951
Taxes on self-dealing
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter B— - Black Lung Benefit Trusts
§ 4952
Taxes on taxable expenditures
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter B— - Black Lung Benefit Trusts
§ 4953
Tax on excess contributions to black lung benefit trusts
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter B— - Black Lung Benefit Trusts
§ 4955
Taxes on political expenditures of section 501(c)(3) organizations
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter C— - Political Expenditures of Section 501(c)(3) Organizations
§ 4958
Taxes on excess benefit transactions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter D— - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
§ 4959
Taxes on failures by hospital organizations
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter D— - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
§ 4960
Tax on excess tax-exempt organization executive compensation
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter D— - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
§ 4961
Abatement of second tier taxes where there is correction
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter E— - Abatement of First and Second Tier Taxes in Certain Cases
§ 4962
Abatement of first tier taxes in certain cases
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter E— - Abatement of First and Second Tier Taxes in Certain Cases
§ 4963
Definitions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter E— - Abatement of First and Second Tier Taxes in Certain Cases
§ 4965
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter F— - Tax Shelter Transactions
§ 4966
Taxes on taxable distributions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter G— - Donor Advised Funds
§ 4967
Taxes on prohibited benefits
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter G— - Donor Advised Funds
§ 4968
Excise tax based on investment income of private colleges and universities
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 42— - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter Subchapter H— - Excise Tax Based on Investment Income of Private Colleges and Universities
§ 4971
Taxes on failure to meet minimum funding standards
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4972
Tax on nondeductible contributions to qualified employer plans
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4973
Tax on excess contributions to certain tax-favored accounts and annuities
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4974
Excise tax on certain accumulations in qualified retirement plans
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4975
Tax on prohibited transactions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4976
Taxes with respect to funded welfare benefit plans
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4977
Tax on certain fringe benefits provided by an employer
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4978
Tax on certain dispositions by employee stock ownership plans and certain cooperatives
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4979
Tax on certain excess contributions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4979A
Tax on certain prohibited allocations of qualified securities
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980
Tax on reversion of qualified plan assets to employer
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980B
Failure to satisfy continuation coverage requirements of group health plans
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980C
Requirements for issuers of qualified long-term care insurance contracts
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980D
Failure to meet certain group health plan requirements
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980E
Failure of employer to make comparable Archer MSA contributions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980F
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980G
Failure of employer to make comparable health savings account contributions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4980H
Shared responsibility for employers regarding health coverage
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 43— - QUALIFIED PENSION, ETC., PLANS
§ 4981
Excise tax on undistributed income of real estate investment trusts
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 44— - QUALIFIED INVESTMENT ENTITIES
§ 4982
Excise tax on undistributed income of regulated investment companies
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 44— - QUALIFIED INVESTMENT ENTITIES
§ 4985
Stock compensation of insiders in expatriated corporations
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 45— - PROVISIONS RELATING TO EXPATRIATED ENTITIES
§ 4999
Golden parachute payments
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 46— - GOLDEN PARACHUTE PAYMENTS
§ 5
Cross references relating to tax on individuals
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART I— - TAX ON INDIVIDUALS
§ 50
Other special rules
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 E— - Rules for Computing Investment Credit
§ 5000
Certain group health plans
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 47— - CERTAIN GROUP HEALTH PLANS
§ 5000A
Requirement to maintain minimum essential coverage
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 48— - MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
§ 5000B
Imposition of tax on indoor tanning services
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 49— - COSMETIC SERVICES
§ 5000C
Imposition of tax on certain foreign procurement
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 50— - FOREIGN PROCUREMENT
§ 5000D
Designated drugs during noncompliance periods
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 50A— - DESIGNATED DRUGS
§ 5001
Imposition, rate, and attachment of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5002
Definitions
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5003
Cross references to exemptions, etc.
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5004
Lien for tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5005
Persons liable for tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5006
Determination of tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5007
Collection of tax on distilled spirits
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5008
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 501
Exemption from tax on corporations, certain trusts, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter F— - Exempt Organizations › Part PART I— - GENERAL RULE
§ 5010
Credit for wine content and for flavors content
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 5011
Income tax credit for average cost of carrying excise tax
Subtitle Subtitle E— - Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter CHAPTER 51— - DISTILLED SPIRITS, WINES, AND BEER › Subchapter Subchapter A— - Gallonage and Occupational Taxes › Part PART I— - GALLONAGE TAXES › Subpart Subpart A— - Distilled Spirits
§ 502
Feeder organizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter F— - Exempt Organizations › Part PART I— - GENERAL RULE
§ 503
Requirements for exemption
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter F— - Exempt Organizations › Part PART I— - GENERAL RULE
§ 504
Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter F— - Exempt Organizations › Part PART I— - GENERAL RULE