Category: Taxation

  • Miscellaneous Provisions

    In Legislation Miscellaneous Provisions in the U.S. Code: Title 22, Chapter 82, Subchapter III The current, permanent, in-force federal laws regulating miscellaneous provisions are compiled in the United States Code under Title 22, Chapter 82, Subchapter III. It constitutes "prima […]

  • Pension, Profit-sharing, Stock Bonus Plans, Etc.

    In Legislation Pension, Profit-sharing, Stock Bonus Plans, Etc. in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D, Part I The current, permanent, in-force federal laws regulating pension, profit-sharing, stock bonus plans, etc. are compiled in the United States Code under Title […]

  • Pension, Profit-sharing, Stock Bonus Plans, Etc.

    In Legislation Pension, Profit-sharing, Stock Bonus Plans, Etc. in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D, Part I The current, permanent, in-force federal laws regulating pension, profit-sharing, stock bonus plans, etc. are compiled in the United States Code under Title […]

  • Effects on Shareholders and Security Holders

    In Legislation Effects on Shareholders and Security Holders in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part III, Subpart B The current, permanent, in-force federal laws regulating effects on shareholders and security holders are compiled in the United States Code under […]

  • Terminal Railroad Corporations and their Shareholders

    Terminal Railroad Corporations and Their Shareholders In Legislation Terminal Railroad Corporations and Their Shareholders in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part X The current, permanent, in-force federal laws regulating terminal railroad corporations and their […]

  • Banking Institutions

    Banking Institutions in the United States Banking institutions that can invest in an export trading company: the Webb-Pomerene Act of 1918 and the Export Trading Company Act of 1982 Find more information on Banking institutions that can invest in an export trading company: the Webb-Pomerene […]

  • Definitions and Special Rules

    In Legislation Definitions and Special Rules in the U.S. Code: Title 26, Subtitle F, Chapter 63, Subchapter D, Part III The current, permanent, in-force federal laws regulating definitions and special rules are compiled in the United States Code under Title 26, Subtitle F, Chapter 63, […]

  • Business Related Credits

    In Legislation Business Related Credits in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter A, Part IV, Subpart D The current, permanent, in-force federal laws regulating business related credits are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]

  • Personal Holding Companies

    In Legislation Personal Holding Companies in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter G, Part II The current, permanent, in-force federal laws regulating personal holding companies are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter G, […]

  • Tax Treatment of Cooperatives

    In Legislation Tax Treatment of Cooperatives in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter T, Part I The current, permanent, in-force federal laws regulating tax treatment of cooperatives are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter […]

  • Deduction for Dividends Paid

    In Legislation Deduction for Dividends Paid in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter G, Part IV The current, permanent, in-force federal laws regulating deduction for dividends paid are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter […]

  • Items Specifically Included in Gross Income

    In Legislation Items Specifically Included in Gross Income in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part II The current, permanent, in-force federal laws regulating items specifically included in gross income are compiled in the United States Code under Title 26, […]

  • Deductions for Personal Exemptions

    In Legislation Deductions for Personal Exemptions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part V The current, permanent, in-force federal laws regulating deductions for personal exemptions are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]

  • General Rule

    In Legislation General Rule in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter F, Part I The current, permanent, in-force federal laws regulating general rule are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter F, Part I. It constitutes […]

  • Tax Provisions

    Tax Provisions (Reorganizations) This section introduces, discusses and describes the basics of tax provisions. Then, cross references and a brief overview about Reorganizations is provided. Finally, the subject of Bankruptcy Law in relation with tax provisions is examined. Note that a list of […]