Monitoring Gesetzessammlung

US - USC Title 26: Internal Revenue Code

Alle Rechtstexte

§ 1374 - Tax imposed on certain built-in gains
26 USC 1374
§ 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
26 USC 1375
§ 1377 - Definitions and special rule
26 USC 1377
§ 1378 - Taxable year of S corporation
26 USC 1378
§ 1379 - Transitional rules on enactment
26 USC 1379
§ 137 - Adoption assistance programs
26 USC 137
§ 1381 - Organizations to which part applies
26 USC 1381
§ 1382 - Taxable income of cooperatives
26 USC 1382
§ 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
26 USC 1383
§ 1385 - Amounts includible in patron’s gross income
26 USC 1385
§ 1388 - Definitions; special rules
26 USC 1388
§ 138 - Medicare Advantage MSA
26 USC 138
§ 1391 - Designation procedure
26 USC 1391
§ 1392 - Eligibility criteria
26 USC 1392
§ 1393 - Definitions and special rules
26 USC 1393
§ 1394 - Tax-exempt enterprise zone facility bonds
26 USC 1394
§ 1396 - Empowerment zone employment credit
26 USC 1396
§ 1397A - Increase in expensing under section 179
26 USC 1397A
§ 1397B - Nonrecognition of gain on rollover of empowerment zone investments
26 USC 1397B
§ 1397C - Enterprise zone business defined
26 USC 1397C

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