Legalize59765 laws
59765 laws
- § 4401. Imposition of tax
- § 44. Expenditures to provide access to disabled individuals
- § 4377. Definitions and special rules
- § 4376. Self-insured health plans
- § 4374. Liability for tax
- § 4373. Exemptions
- § 4371. Imposition of tax
- § 436. Funding-based limits on benefits and benefit accruals under single-employer plans
- § 432. Additional funding rules for multiemployer plans in endangered status or critical status
- [§§ 4171 to 4173. Repealed. [Pub. L. 89–44, title II, § 205(b)](/us/pl/89/44/tII/s205/b), June 21, 1965, [79 Stat. 140](/us/stat/79/140)]
- § 417. Definitions and special rules for purposes of minimum survivor annuity requirements
- § 415. Limitations on benefits and contribution under qualified plans
- § 414. Definitions and special rules
- § 4132. Definitions and special rules
- § 4131. Imposition of tax
- § 4121. Imposition of tax
- § 411. Minimum vesting standards
- § 104g. Transferred
- [§§ 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 Repealed.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)]
- § 4053. Exemptions
- § 4052. Definitions and special rules
- § 4051. Imposition of tax on heavy trucks and trailers sold at retail
- § 6543. Designation of reporters
- [§ 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 Repealed.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)]
- § 404A. Deduction for certain foreign deferred compensation plans
- § 4043. Surtax on fuel used in aircraft part of a fractional ownership program
- § 4042. Tax on fuel used in commercial transportation on inland waterways
- § 4041. Imposition of tax
- § 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 403. Taxation of employee annuities
- § 402. Taxability of beneficiary of employees’ trust
- § 361. Nonrecognition of gain or loss to corporations; treatment of distributions
- § 36. First-time homebuyer credit
- § 358. Basis to distributees
- § 357. Assumption of liability
- § 356. Receipt of additional consideration
- § 355. Distribution of stock and securities of a controlled corporation
- § 354. Exchanges of stock and securities in certain reorganizations
- § 34. Certain uses of gasoline and special fuels
- § 338. Certain stock purchases treated as asset acquisitions
- § 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 336. Gain or loss recognized on property distributed in complete liquidation
- § 334. Basis of property received in liquidations
- [§ 333. Repealed. [Pub. L. 99–514, title VI, § 631(e)(3)](/us/pl/99/514/tVI/s631/e/3), Oct. 22, 1986, [100 Stat. 2273](/us/stat/100/2273)]
- [§ 3323. Omitted]
- § 3322. Definitions
- § 30B. Alternative motor vehicle credit
- [§ 30A. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B)](/us/pl/115/141/dU/tIV/s401/d/1/B), Mar. 23, 2018, [132 Stat. 1206](/us/stat/132/1206)]
- § 305. Distributions of stock and stock rights
- § 303. Distributions in redemption of stock to pay death taxes