PRIA, Government Policy, Made Personal

§ 4262

Definition of taxable transportation

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART I — PERSONS

§ 4263

Special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART I — PERSONS

§ 4271

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART II — PROPERTY

§ 4272

Definition of taxable transportation, etc.

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART II — PROPERTY

§ 4281

Small aircraft on nonestablished lines

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART III — SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR

§ 4282

Transportation by air for other members of affiliated group

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART III — SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR

§ 4291

Cases where persons receiving payment must collect tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter E — Special Provisions Applicable to Services and Facilities Taxes

§ 4293

Exemption for United States and possessions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter E — Special Provisions Applicable to Services and Facilities Taxes

§ 43

Enhanced oil recovery credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 430

Minimum funding standards for single-employer defined benefit pension plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS › Subpart A — Minimum Funding Standards for Pension Plans

§ 431

Minimum funding standards for multiemployer plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS › Subpart A — Minimum Funding Standards for Pension Plans

§ 432

Additional funding rules for multiemployer plans in endangered status or critical status

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS › Subpart A — Minimum Funding Standards for Pension Plans

§ 433

Minimum funding standards for CSEC plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS › Subpart A — Minimum Funding Standards for Pension Plans

§ 436

Funding-based limits on benefits and benefit accruals under single-employer plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS › Subpart B — Benefit Limitations Under Single-Employer Plans

§ 4371

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A — Policies Issued By Foreign Insurers

§ 4372

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A — Policies Issued By Foreign Insurers

§ 4373

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A — Policies Issued By Foreign Insurers

§ 4374

Liability for tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A — Policies Issued By Foreign Insurers

§ 4375

Health insurance

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter B — Insured and Self-Insured Health Plans

§ 4376

Self-insured health plans

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter B — Insured and Self-Insured Health Plans

§ 4377

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 34 — TAXES ON CERTAIN INSURANCE POLICIES › Subchapter B — Insured and Self-Insured Health Plans

§ 44

Expenditures to provide access to disabled individuals

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 4401

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers

§ 4402

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers

§ 4403

Record requirements

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers

§ 4404

Territorial extent

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers

§ 4405

Cross references

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter A — Tax on Wagers

§ 441

Period for computation of taxable income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART I — ACCOUNTING PERIODS

§ 4411

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax

§ 4412

Registration

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax

§ 4413

Certain provisions made applicable

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax

§ 4414

Cross references

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter B — Occupational Tax

§ 442

Change of annual accounting period

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART I — ACCOUNTING PERIODS

§ 4421

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions

§ 4422

Applicability of Federal and State laws

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions

§ 4423

Inspection of books

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions

§ 4424

Disclosure of wagering tax information

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions

§ 443

Returns for a period of less than 12 months

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART I — ACCOUNTING PERIODS

§ 444

Election of taxable year other than required taxable year

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART I — ACCOUNTING PERIODS

§ 446

General rule for methods of accounting

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart A — Methods of Accounting in General

§ 4461

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter A — Harbor Maintenance Tax

§ 4462

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter A — Harbor Maintenance Tax

§ 447

Method of accounting for corporations engaged in farming

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart A — Methods of Accounting in General

§ 4471

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter B — Transportation by Water

§ 4472

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter B — Transportation by Water

§ 4475

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter C — Remittance Transfers

§ 448

Limitation on use of cash method of accounting

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart A — Methods of Accounting in General

§ 4481

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter D — Tax on Use of Certain Vehicles

§ 4482

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter D — Tax on Use of Certain Vehicles

§ 4483

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter D — Tax on Use of Certain Vehicles

§ 4484

Cross references

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 36 — CERTAIN OTHER EXCISE TAXES › Subchapter D — Tax on Use of Certain Vehicles

§ 45

Electricity produced from certain renewable resources, etc.

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 4501

Repurchase of corporate stock

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 37 — REPURCHASE OF CORPORATE STOCK

§ 451

General rule for taxable year of inclusion

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 453

Installment method

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 453A

Special rules for nondealers

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 453B

Gain or loss on disposition of installment obligations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 454

Obligations issued at discount

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 455

Prepaid subscription income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 456

Prepaid dues income of certain membership organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 457

Deferred compensation plans of State and local governments and tax-exempt organizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 457A

Nonqualified deferred compensation from certain tax indifferent parties

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 458

Magazines, paperbacks, and records returned after the close of the taxable year

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 45A

Indian employment credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45AA

Military spouse retirement plan eligibility credit for small employers

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45B

Credit for portion of employer social security taxes paid with respect to employee cash tips

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45C

Clinical testing expenses for certain drugs for rare diseases or conditions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45D

New markets tax credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45E

Small employer pension plan startup costs

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45F

Employer-provided child care credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45G

Railroad track maintenance credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45H

Credit for production of low sulfur diesel fuel

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45I

Credit for producing oil and gas from marginal wells

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45J

Credit for production from advanced nuclear power facilities

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45K

Credit for producing fuel from a nonconventional source

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45L

New energy efficient home credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45N

Mine rescue team training credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45O

Agricultural chemicals security credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45P

Employer wage credit for employees who are active duty members of the uniformed services

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45Q

Credit for carbon oxide sequestration

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45R

Employee health insurance expenses of small employers

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45S

Employer credit for paid family and medical leave

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45T

Auto-enrollment option for retirement savings options provided by small employers

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45U

Zero-emission nuclear power production credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45V

Credit for production of clean hydrogen

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45W

Credit for qualified commercial clean vehicles

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45X

Advanced manufacturing production credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45Y

Clean electricity production credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 45Z

Clean fuel production credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart D — Business Related Credits

§ 46

Amount of credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart E — Rules for Computing Investment Credit

§ 460

Special rules for long-term contracts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart B — Taxable Year for Which Items of Gross Income Included

§ 461

General rule for taxable year of deduction

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart C — Taxable Year for Which Deductions Taken

§ 4611

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter A — Tax on Petroleum

§ 4612

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter A — Tax on Petroleum

§ 464

Limitations on deductions for certain farming expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart C — Taxable Year for Which Deductions Taken

§ 465

Deductions limited to amount at risk

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart C — Taxable Year for Which Deductions Taken

§ 4661

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter B — Tax on Certain Chemicals

§ 4662

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter B — Tax on Certain Chemicals

§ 467

Certain payments for the use of property or services

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter E — Accounting Periods and Methods of Accounting › PART II — METHODS OF ACCOUNTING › Subpart C — Taxable Year for Which Deductions Taken

§ 4671

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter C — Tax on Certain Imported Substances