Title 26
1,899 sections in this title — page 7 of 19.
§ 4262
Definition of taxable transportation
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 33— FACILITIES AND SERVICES › Subchapter C— Transportation by Air › Part I— PERSONS
§ 4263
Special rules
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 33— FACILITIES AND SERVICES › Subchapter C— Transportation by Air › Part I— PERSONS
§ 4271
Imposition of tax
Subtitle 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 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 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 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 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 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 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 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 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 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 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 34— TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A— Policies Issued By Foreign Insurers
§ 4372
Definitions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 34— TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A— Policies Issued By Foreign Insurers
§ 4373
Exemptions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 34— TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A— Policies Issued By Foreign Insurers
§ 4374
Liability for tax
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 34— TAXES ON CERTAIN INSURANCE POLICIES › Subchapter A— Policies Issued By Foreign Insurers
§ 4375
Health insurance
Subtitle 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 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 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers
§ 4402
Exemptions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers
§ 4403
Record requirements
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers
§ 4404
Territorial extent
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers
§ 4405
Cross references
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter A— Tax on Wagers
§ 441
Period for computation of taxable income
Subtitle 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax
§ 4412
Registration
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax
§ 4413
Certain provisions made applicable
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax
§ 4414
Cross references
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter B— Occupational Tax
§ 442
Change of annual accounting period
Subtitle 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions
§ 4422
Applicability of Federal and State laws
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions
§ 4423
Inspection of books
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 35— TAXES ON WAGERING › Subchapter C— Miscellaneous Provisions
§ 4424
Disclosure of wagering tax information
Subtitle 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 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 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter A— Harbor Maintenance Tax
§ 4462
Definitions and special rules
Subtitle 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter B— Transportation by Water
§ 4472
Definitions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter B— Transportation by Water
§ 4475
Imposition of tax
Subtitle 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter D— Tax on Use of Certain Vehicles
§ 4482
Definitions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter D— Tax on Use of Certain Vehicles
§ 4483
Exemptions
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter D— Tax on Use of Certain Vehicles
§ 4484
Cross references
Subtitle 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 37— REPURCHASE OF CORPORATE STOCK
§ 451
General rule for taxable year of inclusion
Subtitle 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 38— ENVIRONMENTAL TAXES › Subchapter A— Tax on Petroleum
§ 4612
Definitions and special rules
Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 38— ENVIRONMENTAL TAXES › Subchapter A— Tax on Petroleum
§ 464
Limitations on deductions for certain farming expenses
Subtitle 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 38— ENVIRONMENTAL TAXES › Subchapter B— Tax on Certain Chemicals
§ 4662
Definitions and special rules
Subtitle 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 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 Subtitle D— Miscellaneous Excise Taxes › Chapter 38— ENVIRONMENTAL TAXES › Subchapter C— Tax on Certain Imported Substances