Legalize59765 laws
59765 laws
- § 263A. Capitalization and inclusion in inventory costs of certain expenses
- § 264. Certain amounts paid in connection with insurance contracts
- § 2641. Applicable rate
- § 2642. Inclusion ratio
- § 265. Expenses and interest relating to tax-exempt income
- § 2704. Treatment of certain lapsing rights and restrictions
- § 271. Debts owed by political parties, etc
- § 274. Disallowance of certain entertainment, etc., expenses
- § 275. Certain taxes
- § 276. Certain indirect contributions to political parties
- § 277. Deductions incurred by certain membership organizations in transactions with members
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [§ 28. Renumbered § 45C]
- § 30C. Alternative fuel vehicle refueling property credit
- § 30D. Clean vehicle credit
- § 31. Tax withheld on wages
- § 3101. Rate of tax
- § 3126. Return and payment by governmental employer
- § 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- § 3128. Short title
- § 3131. Credit for paid sick leave
- § 3132. Payroll credit for paid family leave
- § 3133. Special rule related to tax on employers
- § 3134. Employee retention credit for employers subject to closure due to COVID–19
- § 316. Dividend defined
- § 318. Constructive ownership of stock
- § 3201. Rate of tax
- § 3305. Applicability of State law
- § 3306. Definitions
- § 3307. Deductions as constructive payments
- § 3308. Instrumentalities of the United States
- § 3309. State law coverage of services performed for nonprofit organizations or governmental entities
- § 331. Gain or loss to shareholder in corporate liquidations
- § 3311. Short title
- § 3321. Imposition of tax
- § 3401. Definitions
- § 3402. Income tax collected at source
- § 3403. Liability for tax
- § 3404. Return and payment by governmental employer
- § 3405. Special rules for pensions, annuities, and certain other deferred income
- § 3406. Backup withholding
- [§ 341. Repealed. [Pub. L. 108–27, title III, § 302(e)(4)(A)](/us/pl/108/27/tIII/s302/e/4/A), May 28, 2003, [117 Stat. 763](/us/stat/117/763)]
- [§ 342. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(47)](/us/pl/94/455/tXIX/s1901/a/47), Oct. 4, 1976, [90 Stat. 1772](/us/stat/90/1772)]
- [§§ 3451 to 3456. Repealed. [Pub. L. 98–67, title I, § 102(a)](/us/pl/98/67/tI/s102/a), Aug. 5, 1983, [97 Stat. 369](/us/stat/97/369)]
- § 346. Definition and special rule
- § 35. Health insurance costs of eligible individuals
- § 3501. Collection and payment of taxes
- § 3502. Nondeductibility of taxes in computing taxable income
- § 362. Basis to corporations
- [§ 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)]