US Code catalog — 59765+ sections

§ 1297. Passive foreign investment company

Statute 2026-01-12 In force 2 art.

§ 196. Deduction for certain unused business credits

Statute 2026-01-12 In force 2 art.

§ 1298. Special rules

Statute 2026-01-12 In force 2 art.

§ 134. Certain military benefits

Statute 2026-01-12 In force 2 art.

§ 1341. Computation of tax where taxpayer restores substantial amount held under claim of right

Statute 2026-01-12 In force 2 art.

[§ 1342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(147)](/us/pl/94/455/tXIX/s1901/a/147), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]

Statute 2026-01-12 In force Not indexed

[§ 1346. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(148)](/us/pl/94/455/tXIX/s1901/a/148), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]

Statute 2026-01-12 In force Not indexed

§ 6201. Assessment authority

Statute 2026-01-12 In force 2 art.

[§ 1347. Repealed. [Pub. L. 94–455, title XIX, § 1951(b)(12)(A)](/us/pl/94/455/tXIX/s1951/b/12/A), Oct. 4, 1976, [90 Stat. 1840](/us/stat/90/1840)]

Statute 2026-01-12 In force Not indexed

[§ 1348. Repealed. [Pub. L. 97–34, title I, § 101(c)(1)](/us/pl/97/34/tI/s101/c/1), Aug. 13, 1981, [95 Stat. 183](/us/stat/95/183)]

Statute 2026-01-12 In force Not indexed

§ 135. Income from United States savings bonds used to pay higher education tuition and fees

Statute 2026-01-12 In force 2 art.

§ 6204. Supplemental assessments

Statute 2026-01-12 In force 2 art.

§ 6206. Special rules applicable to excessive claims under certain sections

Statute 2026-01-12 In force 2 art.

§ 6320. Purchase of office equipment or furnishings by Senators

Statute 2026-01-12 In force 2 art.

§ 1351. Treatment of recoveries of foreign expropriation losses

Statute 2026-01-12 In force 2 art.

§ 1352. Alternative tax on qualifying shipping activities

Statute 2026-01-12 In force 2 art.

§ 1381. Organizations to which part applies

Statute 2026-01-12 In force 2 art.

§ 1382. Taxable income of cooperatives

Statute 2026-01-12 In force 2 art.

§ 6207. Cross references

Statute 2026-01-12 In force 2 art.

[§ 621. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(28)](/us/pl/101/508/tXI/s11801/a/28), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]

Statute 2026-01-12 In force Not indexed

§ 632. Annual adoption of concurrent resolution on the budget

Statute 2026-01-12 In force 2 art.

§ 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

Statute 2026-01-12 In force 2 art.

§ 709. Treatment of organization and syndication fees

Statute 2026-01-12 In force 2 art.

§ 1385. Amounts includible in patron’s gross income

Statute 2026-01-12 In force 2 art.

§ 416. Special rules for top-heavy plans

Statute 2026-01-12 In force 2 art.

§ 1388. Definitions; special rules

Statute 2026-01-12 In force 2 art.

§ 705. Determination of basis of partner’s interest

Statute 2026-01-12 In force 2 art.

§ 419. Treatment of funded welfare benefit plans

Statute 2026-01-12 In force 2 art.

§ 139. Disaster relief payments

Statute 2026-01-12 In force 2 art.

§ 1391. Designation procedure

Statute 2026-01-12 In force 2 art.

§ 1392. Eligibility criteria

Statute 2026-01-12 In force 2 art.

§ 1393. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 1441. Withholding of tax on nonresident aliens

Statute 2026-01-12 In force 2 art.

§ 1442. Withholding of tax on foreign corporations

Statute 2026-01-12 In force 2 art.

§ 1443. Foreign tax-exempt organizations

Statute 2026-01-12 In force 2 art.

§ 1444. Withholding on Virgin Islands source income

Statute 2026-01-12 In force 2 art.

§ 1445. Withholding of tax on dispositions of United States real property interests

Statute 2026-01-12 In force 2 art.

§ 192. Contributions to black lung benefit trust

Statute 2026-01-12 In force 2 art.

§ 1446. Withholding of tax on foreign partners’ share of effectively connected income

Statute 2026-01-12 In force 2 art.

[§ 191. Repealed. [Pub. L. 97–34, title II, § 212(d)(1)](/us/pl/97/34/tII/s212/d/1), Aug. 13, 1981, [95 Stat. 239](/us/stat/95/239)]

Statute 2026-01-12 In force Not indexed

§ 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly

Statute 2026-01-12 In force 2 art.

[§ 189. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(1)](/us/pl/99/514/tVIII/s803/b/1), Oct. 22, 1986, [100 Stat. 2355](/us/stat/100/2355)]

Statute 2026-01-12 In force Not indexed

[§ 187. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(31)](/us/pl/94/455/tXIX/s1901/a/31), Oct. 4, 1976, [90 Stat. 1769](/us/stat/90/1769)]

Statute 2026-01-12 In force Not indexed

[§ 184. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(12)](/us/pl/101/508/tXI/s11801/a/12), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]

Statute 2026-01-12 In force Not indexed

§ 183. Activities not engaged in for profit

Statute 2026-01-12 In force 2 art.

§ 6038. Information reporting with respect to certain foreign corporations and partnerships

Statute 2026-01-12 In force 2 art.

§ 6037. Return of S corporation

Statute 2026-01-12 In force 2 art.

§ 6011. General requirement of return, statement, or list

Statute 2026-01-12 In force 2 art.

§ 6001. Notice or regulations requiring records, statements, and special returns

Statute 2026-01-12 In force 2 art.

[§ 59B. Repealed. [Pub. L. 101–234, title I, § 102(a)](/us/pl/101/234/tI/s102/a), Dec. 13, 1989, [103 Stat. 1980](/us/stat/103/1980)]

Statute 2026-01-12 In force Not indexed

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