US Code catalog — 59765+ sections

[§ 198A. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(35)](/us/pl/113/295/dA/tII/s221/a/35), Dec. 19, 2014, [128 Stat. 4042](/us/stat/128/4042)]

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§ 2012. Credit for gift tax

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§ 2058. State death taxes

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§ 2102. Credits against tax

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§ 2103. Definition of gross estate

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§ 2105. Property without the United States

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§ 2106. Taxable estate

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§ 2107. Expatriation to avoid tax

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§ 212. Expenses for production of income

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[§ 214. Repealed. [Pub. L. 94–455, title V, § 504(b)(1)](/us/pl/94/455/tV/s504/b/1), Oct. 4, 1976, [90 Stat. 1565](/us/stat/90/1565)]

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§ 220. Archer MSAs

Statute 2026-01-12 In force 2 art.

[§ 278. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(6)](/us/pl/99/514/tVIII/s803/b/6), Oct. 22, 1986, [100 Stat. 2356](/us/stat/100/2356)]

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[§ 280. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(2)(A)](/us/pl/99/514/tVIII/s803/b/2/A), Oct. 22, 1986, [100 Stat. 2355](/us/stat/100/2355)]

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§ 2801. Imposition of tax

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§ 24. Child tax credit

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§ 246. Rules applying to deductions for dividends received

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§ 1043. Sale of property to comply with conflict-of-interest requirements

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[§ 1051. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(78)](/us/pl/113/295/dA/tII/s221/a/78), Dec. 19, 2014, [128 Stat. 4049](/us/stat/128/4049)]

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§ 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

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§ 1055. Redeemable ground rents

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[§ 1056. Repealed. [Pub. L. 108–357, title VIII, § 886(b)(1)(A)](/us/pl/108/357/tVIII/s886/b/1/A), Oct. 22, 2004, [118 Stat. 1641](/us/stat/118/1641)]

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§ 246A. Dividends received deduction reduced where portfolio stock is debt financed

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§ 247. Contributions to Alaska Native Settlement Trusts

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§ 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

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§ 1091. Loss from wash sales of stock or securities

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§ 1092. Straddles

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§ 12. Cross references relating to tax on corporations

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[§ 120. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(19)(A)](/us/pl/113/295/dA/tII/s221/a/19/A), Dec. 19, 2014, [128 Stat. 4039](/us/stat/128/4039)]

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§ 122. Certain reduced uniformed services retirement pay

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§ 1222. Other terms relating to capital gains and losses

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§ 1244. Losses on small business stock

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§ 1259. Constructive sales treatment for appreciated financial positions

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§ 1273. Determination of amount of original issue discount

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§ 385. Treatment of certain interests in corporations as stock or indebtedness

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[§ 4. Repealed. [Pub. L. 94–455, title V, § 501(b)(1)](/us/pl/94/455/tV/s501/b/1), Oct. 4, 1976, [90 Stat. 1558](/us/stat/90/1558)]

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§ 40. Alcohol, etc., used as fuel

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§ 402A. Optional treatment of elective deferrals as Roth contributions

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§ 4979A. Tax on certain prohibited allocations of qualified securities

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[§ 4980I. Repealed. [Pub. L. 116–94, div. N, title I, § 503(a)](/us/pl/116/94/dN/tI/s503/a), Dec. 20, 2019, [133 Stat. 3119](/us/stat/133/3119)]

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§ 50. Other special rules

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§ 5061. Method of collecting tax

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§ 5065. Territorial extent of law

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§ 5066. Distilled spirits for use of foreign embassies, legations, etc

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§ 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits

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§ 5068. Cross reference

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§ 508. Special rules with respect to section 501(c)(3) organizations

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§ 509. Private foundation defined

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§ 418E. Insolvent plans

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§ 419. Treatment of funded welfare benefit plans

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§ 419A. Qualified asset account; limitation on additions to account

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59765 laws