PRIA, Government Policy, Made Personal

§ 4672

Definitions and special rules

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

§ 468

Special rules for mining and solid waste reclamation and closing costs

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

§ 4681

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter D — Ozone-Depleting Chemicals, Etc.

§ 4682

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 38 — ENVIRONMENTAL TAXES › Subchapter D — Ozone-Depleting Chemicals, Etc.

§ 468A

Special rules for nuclear decommissioning costs

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

§ 468B

Special rules for designated settlement funds

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

§ 469

Passive activity losses and credits limited

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

§ 47

Rehabilitation 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

§ 470

Limitation on deductions allocable to property used by governments or other tax-exempt entities

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

§ 4701

Tax on issuer of registration-required obligation not in registered form

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 39 — REGISTRATION-REQUIRED OBLIGATIONS

§ 471

General rule for inventories

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

§ 472

Last-in, first-out inventories

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

§ 473

Qualified liquidations of LIFO inventories

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

§ 474

Simplified dollar-value LIFO method for certain small businesses

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

§ 475

Mark to market accounting method for dealers in securities

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

§ 48

Energy 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

§ 481

Adjustments required by changes in method of accounting

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

§ 482

Allocation of income and deductions among taxpayers

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

§ 483

Interest on certain deferred payments

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

§ 48A

Qualifying advanced coal project 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

§ 48B

Qualifying gasification project 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

§ 48C

Qualifying advanced energy project 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

§ 48D

Advanced manufacturing investment 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

§ 48E

Clean electricity investment 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

§ 49

At-risk rules

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

§ 4901

Payment of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4902

Liability of partners

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4903

Liability in case of business in more than one location

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4904

Liability in case of different businesses of same ownership and location

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4905

Liability in case of death or change of location

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4906

Application of State laws

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4907

Federal agencies or instrumentalities

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

§ 4911

Tax on excess expenditures to influence legislation

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 41 — PUBLIC CHARITIES

§ 4912

Tax on disqualifying lobbying expenditures of certain organizations

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 41 — PUBLIC CHARITIES

§ 4940

Excise tax based on investment income

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4941

Taxes on self-dealing

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4942

Taxes on failure to distribute income

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4943

Taxes on excess business holdings

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4944

Taxes on investments which jeopardize charitable purpose

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4945

Taxes on taxable expenditures

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4946

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4947

Application of taxes to certain nonexempt trusts

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4948

Application of taxes and denial of exemption with respect to certain foreign organizations

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A — Private Foundations

§ 4951

Taxes on self-dealing

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter B — Black Lung Benefit Trusts

§ 4952

Taxes on taxable expenditures

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter B — Black Lung Benefit Trusts

§ 4953

Tax on excess contributions to black lung benefit trusts

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter B — Black Lung Benefit Trusts

§ 4955

Taxes on political expenditures of section 501(c)(3) organizations

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter C — Political Expenditures of Section 501(c)(3) Organizations

§ 4958

Taxes on excess benefit transactions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

§ 4959

Taxes on failures by hospital organizations

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

§ 4960

Tax on excess tax-exempt organization executive compensation

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

§ 4961

Abatement of second tier taxes where there is correction

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases

§ 4962

Abatement of first tier taxes in certain cases

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases

§ 4963

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › 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 D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter F — Tax Shelter Transactions

§ 4966

Taxes on taxable distributions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter G — Donor Advised Funds

§ 4967

Taxes on prohibited benefits

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter G — Donor Advised Funds

§ 4968

Excise tax based on investment income of private colleges and universities

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter H — Excise Tax Based on Investment Income of Private Colleges and Universities

§ 4971