Legalize59765 laws
59765 laws
- [§ 1494. Repealed. [Pub. L. 105–34, title XI, § 1131(a)](/us/pl/105/34/tXI/s1131/a), Aug. 5, 1997, [111 Stat. 978](/us/stat/111/978)]
- § 15. Effect of changes
- § 529A. Qualified ABLE programs
- § 53. Credit for prior year minimum tax liability
- § 5301. General
- § 7474. Fee for transcript of record
- § 5363. Taxpaid wine bottling house operations
- § 150. Definitions and special rules
- § 165. Losses
- § 166. Bad debts
- § 167. Depreciation
- § 168. Accelerated cost recovery system
- § 169. Amortization of pollution control facilities
- § 170. Charitable, etc., contributions and gifts
- § 171. Amortizable bond premium
- § 2001. Imposition and rate of tax
- § 5392. Definitions
- § 2002. Liability for payment
- § 2010. Unified credit against estate tax
- [§ 2011. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i)](/us/pl/113/295/dA/tII/s221/a/95/A/i), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]
- § 2035. Adjustments for certain gifts made within 3 years of decedent’s death
- § 2037. Transfers taking effect at death
- § 2038. Revocable transfers
- § 2040. Joint interests
- § 2203. Definition of executor
- § 2204. Discharge of fiduciary from personal liability
- § 2206. Liability of life insurance beneficiaries
- § 2207. Liability of recipient of property over which decedent had power of appointment
- § 2208. Certain residents of possessions considered citizens of the United States
- § 245. Dividends received from certain foreign corporations
- § 245A. Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 249. Limitation on deduction of bond premium on repurchase
- § 25. Interest on certain home mortgages
- § 250. Foreign-derived deduction eligible income and net CFC tested income
- § 2501. Imposition of tax
- § 2502. Rate of tax
- § 2503. Taxable gifts
- § 26. Limitation based on tax liability; definition of tax liability
- § 2601. Tax imposed
- § 2602. Amount of tax
- § 2603. Liability for tax
- [§ 2604. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i)](/us/pl/113/295/dA/tII/s221/a/95/B/i), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]
- § 261. General rule for disallowance of deductions
- § 263. Capital expenditures
- § 2631. GST exemption
- § 2632. Special rules for allocation of GST exemption
- § 263A. Capitalization and inclusion in inventory costs of certain expenses
- § 50. Transferred
- § 264. Certain amounts paid in connection with insurance contracts
- § 2641. Applicable rate