US Code catalog — 59765+ sections

§ 41. Credit for increasing research activities

Statute 2026-01-12 In force 2 art.

§ 56. Adjustments in computing alternative minimum taxable income

Statute 2026-01-12 In force 2 art.

[§§ 4061 to 4063. Repealed. [Pub. L. 98–369, div. A, title VII, § 735(a)(1)](/us/pl/98/369/dA/tVII/s735/a/1), July 18, 1984, [98 Stat. 980](/us/stat/98/980)]

Statute 2026-01-12 In force Not indexed

§ 4053. Exemptions

Statute 2026-01-12 In force 2 art.

§ 4052. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 4051. Imposition of tax on heavy trucks and trailers sold at retail

Statute 2026-01-12 In force 2 art.

[§ 405. Repealed. [Pub. L. 98–369, div. A, title IV, § 491(a)](/us/pl/98/369/dA/tIV/s491/a), July 18, 1984, [98 Stat. 848](/us/stat/98/848)]

Statute 2026-01-12 In force Not indexed

§ 404A. Deduction for certain foreign deferred compensation plans

Statute 2026-01-12 In force 2 art.

§ 4043. Surtax on fuel used in aircraft part of a fractional ownership program

Statute 2026-01-12 In force 2 art.

§ 4042. Tax on fuel used in commercial transportation on inland waterways

Statute 2026-01-12 In force 2 art.

§ 38. General business credit

Statute 2026-01-12 In force 2 art.

[§§ 370 to 372. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(19)](/us/pl/101/508/tXI/s11801/a/19), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]

Statute 2026-01-12 In force Not indexed

[§ 36C. Renumbered § 23]

Statute 2026-01-12 In force Not indexed

§ 36B. Refundable credit for coverage under a qualified health plan

Statute 2026-01-12 In force 2 art.

[§ 36A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(5)(A)](/us/pl/113/295/dA/tII/s221/a/5/A), Dec. 19, 2014, [128 Stat. 4037](/us/stat/128/4037)]

Statute 2026-01-12 In force Not indexed

§ 368. Definitions relating to corporate reorganizations

Statute 2026-01-12 In force 2 art.

§ 367. Foreign corporations

Statute 2026-01-12 In force 2 art.

[§ 363. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(49)](/us/pl/94/455/tXIX/s1901/a/49), Oct. 4, 1976, [90 Stat. 1773](/us/stat/90/1773)]

Statute 2026-01-12 In force Not indexed

§ 362. Basis to corporations

Statute 2026-01-12 In force 2 art.

§ 3404. Return and payment by governmental employer

Statute 2026-01-12 In force 2 art.

§ 3403. Liability for tax

Statute 2026-01-12 In force 2 art.

§ 3402. Income tax collected at source

Statute 2026-01-12 In force 2 art.

§ 3401. Definitions

Statute 2026-01-12 In force 2 art.

§ 3201. Rate of tax

Statute 2026-01-12 In force 2 art.

§ 318. Constructive ownership of stock

Statute 2026-01-12 In force 2 art.

§ 316. Dividend defined

Statute 2026-01-12 In force 2 art.

§ 3134. Employee retention credit for employers subject to closure due to COVID–19

Statute 2026-01-12 In force 2 art.

§ 3133. Special rule related to tax on employers

Statute 2026-01-12 In force 2 art.

§ 3101. Rate of tax

Statute 2026-01-12 In force 2 art.

§ 31. Tax withheld on wages

Statute 2026-01-12 In force 2 art.

§ 30D. Clean vehicle credit

Statute 2026-01-12 In force 2 art.

§ 30C. Alternative fuel vehicle refueling property credit

Statute 2026-01-12 In force 2 art.

[§ 28. Renumbered § 45C]

Statute 2026-01-12 In force Not indexed

§ 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

Statute 2026-01-12 In force 2 art.

§ 277. Deductions incurred by certain membership organizations in transactions with members

Statute 2026-01-12 In force 2 art.

§ 276. Certain indirect contributions to political parties

Statute 2026-01-12 In force 2 art.

§ 275. Certain taxes

Statute 2026-01-12 In force 2 art.

§ 274. Disallowance of certain entertainment, etc., expenses

Statute 2026-01-12 In force 2 art.

§ 271. Debts owed by political parties, etc

Statute 2026-01-12 In force 2 art.

§ 2704. Treatment of certain lapsing rights and restrictions

Statute 2026-01-12 In force 2 art.

§ 265. Expenses and interest relating to tax-exempt income

Statute 2026-01-12 In force 2 art.

§ 2642. Inclusion ratio

Statute 2026-01-12 In force 2 art.

§ 2641. Applicable rate

Statute 2026-01-12 In force 2 art.

§ 264. Certain amounts paid in connection with insurance contracts

Statute 2026-01-12 In force 2 art.

§ 263A. Capitalization and inclusion in inventory costs of certain expenses

Statute 2026-01-12 In force 2 art.

§ 2632. Special rules for allocation of GST exemption

Statute 2026-01-12 In force 2 art.

§ 2631. GST exemption

Statute 2026-01-12 In force 2 art.

§ 263. Capital expenditures

Statute 2026-01-12 In force 2 art.

§ 25F. Qualified elementary and secondary education scholarships

Statute 2026-01-12 In force 2 art.

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