US Code catalog — 59765+ sections

§ 61k. Transferred

Statute 2026-01-12 In force 2 art.

§ 61j–2. Transferred

Statute 2026-01-12 In force 2 art.

§§ 61i to 61j–1. Omitted

Statute 2026-01-12 In force Not indexed

§ 61h–7. Transferred

Statute 2026-01-12 In force 2 art.

§ 61h–6. Transferred

Statute 2026-01-12 In force 2 art.

§ 162. Trade or business expenses

Statute 2026-01-12 In force 2 art.

§ 61h–5. Transferred

Statute 2026-01-12 In force 2 art.

§ 61h–4. Transferred

Statute 2026-01-12 In force 2 art.

§ 61h–3. Omitted

Statute 2026-01-12 In force 2 art.

§ 61h–2. Repealed. [Pub. L. 116–94, div. E, title II, § 212(a)(3)(A)](/us/pl/116/94/dE/tII/s212/a/3/A), Dec. 20, 2019, [133 Stat. 2775](/us/stat/133/2775)

Statute 2026-01-12 In force 2 art.

§ 61g–8. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–7. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–6b. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–6a. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–6. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–5. Transferred

Statute 2026-01-12 In force 2 art.

§ 61g–4. Transferred

Statute 2026-01-12 In force 2 art.

§ 163. Interest

Statute 2026-01-12 In force 2 art.

§ 164. Taxes

Statute 2026-01-12 In force 2 art.

§ 112. Certain combat zone compensation of members of the Armed Forces

Statute 2026-01-12 In force 2 art.

[§§ 1101 to 1103. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(34)](/us/pl/101/508/tXI/s11801/a/34), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]

Statute 2026-01-12 In force Not indexed

§ 181. Treatment of certain qualified productions

Statute 2026-01-12 In force 2 art.

§ 110. Qualified lessee construction allowances for short-term leases

Statute 2026-01-12 In force 2 art.

§ 11. Tax imposed

Statute 2026-01-12 In force 2 art.

[§ 1071. Repealed. [Pub. L. 104–7, § 2(a)](/us/pl/104/7/s2/a), Apr. 11, 1995, [109 Stat. 93](/us/stat/109/93)]

Statute 2026-01-12 In force Not indexed

§ 1063. Cross references

Statute 2026-01-12 In force 2 art.

§ 1036. Stock for stock of same corporation

Statute 2026-01-12 In force 2 art.

§ 1035. Certain exchanges of insurance policies

Statute 2026-01-12 In force 2 art.

[§ 182. Repealed. [Pub. L. 99–514, title IV, § 402(a)](/us/pl/99/514/tIV/s402/a), Oct. 22, 1986, [100 Stat. 2221](/us/stat/100/2221)]

Statute 2026-01-12 In force Not indexed

[§ 185. Repealed. [Pub. L. 99–514, title II, § 242(a)](/us/pl/99/514/tII/s242/a), Oct. 22, 1986, [100 Stat. 2181](/us/stat/100/2181)]

Statute 2026-01-12 In force Not indexed

§ 194A. Contributions to employer liability trusts

Statute 2026-01-12 In force 2 art.

§ 195. Start-up expenditures

Statute 2026-01-12 In force 2 art.

§ 197. Amortization of goodwill and certain other intangibles

Statute 2026-01-12 In force 2 art.

[§ 199. Repealed. [Pub. L. 115–97, title I, § 13305(a)](/us/pl/115/97/tI/s13305/a), Dec. 22, 2017, [131 Stat. 2126](/us/stat/131/2126)]

Statute 2026-01-12 In force Not indexed

§ 199A. Qualified business income

Statute 2026-01-12 In force 2 art.

§ 2013. Credit for tax on prior transfers

Statute 2026-01-12 In force 2 art.

§ 2014. Credit for foreign death taxes

Statute 2026-01-12 In force 2 art.

§ 2031. Definition of gross estate

Statute 2026-01-12 In force 2 art.

§ 2032. Alternate valuation

Statute 2026-01-12 In force 2 art.

§ 2032A. Valuation of certain farm, etc., real property

Statute 2026-01-12 In force 2 art.

§ 2033. Property in which the decedent had an interest

Statute 2026-01-12 In force 2 art.

§§ 61g–1 to 61g–3. Omitted

Statute 2026-01-12 In force Not indexed

§ 61g. Transferred

Statute 2026-01-12 In force 2 art.

§ 2034. Dower or curtesy interests

Statute 2026-01-12 In force 2 art.

§ 2055. Transfers for public, charitable, and religious uses

Statute 2026-01-12 In force 2 art.

§ 61f–9. Transferred

Statute 2026-01-12 In force 2 art.

§ 61f–8. Transferred

Statute 2026-01-12 In force 2 art.

§ 61f–7. Transferred

Statute 2026-01-12 In force 2 art.

§§ 61f–2 to 61f–6. Omitted

Statute 2026-01-12 In force Not indexed

§ 61f–1a. Transferred

Statute 2026-01-12 In force 2 art.

59765 laws