Category: Taxation

  • Tax Treatment

    In Legislation Tax Treatment in the U.S. Code: Title 25, Chapter 19, Subchapter I, Part B The current, permanent, in-force federal laws regulating tax treatment are compiled in the United States Code under Title 25, Chapter 19, Subchapter I, Part B. It constitutes "prima facie" […]

  • Deferred Compensation, Etc.

    In Legislation Deferred Compensation, Etc. in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D The current, permanent, in-force federal laws regulating deferred compensation, etc. are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter D. It […]

  • Tax Based on Income From Sources Within Or without the United States

    Tax Based on Income From Sources Within or Without the United States In Legislation Tax Based on Income From Sources Within or Without the United States in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N The current, permanent, in-force federal laws regulating tax based on income […]

  • Collection of State Cigarette Taxes

    In Legislation Collection of State Cigarette Taxes in the U.S. Code: Title 15, Chapter 10A The current, permanent, in-force federal laws regulating collection of state cigarette taxes are compiled in the United States Code under Title 15, Chapter 10A. It constitutes "prima facie" […]

  • Federal Reserve Banks

    Federal Reserve Banks in the United States Introduction to Federal Reserve Banks History: Federal Reserve Act (1913) What eventually emerged was the Federal Reserve Act, also known at the time as the Currency Bill, or the Owen-Glass Act. The bill called for a system of eight to twelve […]

  • Life Insurance Deductions

    In Legislation Life Insurance Deductions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter L, Part I, Subpart C The current, permanent, in-force federal laws regulating life insurance deductions are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]

  • Rules of General Application to Banking Institutions

    In Legislation Rules of General Application to Banking Institutions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter H, Part I The current, permanent, in-force federal laws regulating rules of general application to banking institutions are compiled in the United States Code […]

  • Items Not Deductible

    In Legislation Items Not Deductible in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part IX The current, permanent, in-force federal laws regulating items not deductible are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter B, Part IX. It […]

  • Foreign Corporations

    Foreign Corporations in the United States Foreign Corporations and the State Laws Select from the list of U.S. States below for state-specific information on Foreign Corporations: Foreign Corporations in the Subject Index of the Alabama Portal Foreign Corporations in the Subject Index of the […]

  • Environmental Tax

    In Legislation Environmental Tax in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter A, Part VII The current, permanent, in-force federal laws regulating environmental tax are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter A, Part VII. It […]

  • Certain Stock Options

    In Legislation Certain Stock Options in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D, Part II The current, permanent, in-force federal laws regulating certain stock options are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter D, Part II. It […]

  • Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts

    In Legislation Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter M, Part III The current, permanent, in-force federal laws regulating provisions which apply to both regulated investment […]

  • Special Rules

    In Legislation Special Rules in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D, Part I, Subpart B The current, permanent, in-force federal laws regulating special rules are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter D, Part I, Subpart B. […]

  • Treatment of Certain Corporate Interests As Stock Or Indebtedness

    Treatment of Certain Corporate Interests as Stock or Indebtedness In Legislation Treatment of Certain Corporate Interests as Stock or Indebtedness in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part VI The current, permanent, in-force federal laws regulating treatment of […]

  • Discriminatory Taxes

    In Legislation Discriminatory Taxes in the U.S. Code: Title 15, Chapter 10B, Subchapter II The current, permanent, in-force federal laws regulating discriminatory taxes are compiled in the United States Code under Title 15, Chapter 10B, Subchapter II. It constitutes "prima facie" […]