Capital Gains And Losses in the United States Introduction to Capital Gains And Losses (State statute topic) The purpose of Capital Gains And Losses is to provide a broad appreciation of the Capital Gains And Losses legal topic. Select from the list of U.S. legal topics for information (other […]
Earned Income of Citizens or Residents of United States In Legislation Earned Income of Citizens or Residents of United States in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart B The current, permanent, in-force federal laws regulating earned income of citizens […]
In Legislation Special Rules for Determining Capital Gains and Losses in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part IV The current, permanent, in-force federal laws regulating special rules for determining capital gains and losses are compiled in the United States Code […]
In Legislation Empowerment Zone Employment Credit in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter U, Part III, Subpart A The current, permanent, in-force federal laws regulating empowerment zone employment credit are compiled in the United States Code under Title 26, Subtitle A, […]
In Legislation Provisions of General Application in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter L, Part III The current, permanent, in-force federal laws regulating provisions of general application are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]
In Legislation Estates, Trusts, and Beneficiaries in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I The current, permanent, in-force federal laws regulating estates, trusts, and beneficiaries are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]
In Legislation Mineral Production Payments in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter I, Part IV The current, permanent, in-force federal laws regulating mineral production payments are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter I, […]
Benefit Limitations Under Single-employer Plans In Legislation Benefit Limitations Under Single-employer Plans in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter D, Part III, Subpart B The current, permanent, in-force federal laws regulating benefit limitations under single-employer […]
In Legislation Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter R The current, permanent, in-force federal laws regulating election to determine corporate tax on certain […]
In Legislation Market Discount on Bonds in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part V, Subpart B The current, permanent, in-force federal laws regulating market discount on bonds are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter […]
In Legislation Sales and Exchanges in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter I, Part III The current, permanent, in-force federal laws regulating sales and exchanges are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter I, Part III. It […]
In Legislation Corporations Used to Avoid Income Tax on Shareholders in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter G The current, permanent, in-force federal laws regulating corporations used to avoid income tax on shareholders are compiled in the United States Code under […]
Gain or Loss on Disposition of Property In Legislation Gain or Loss on Disposition of Property in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter O The current, permanent, in-force federal laws regulating gain or loss on disposition of property are compiled in the United States Code […]
In Legislation Admissibility of Documentation Maintained in Foreign Countries in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart I The current, permanent, in-force federal laws regulating admissibility of documentation maintained in foreign countries are […]
In Legislation Life Insurance Companies in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter L, Part I The current, permanent, in-force federal laws regulating life insurance companies are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter L, Part I. […]
In Legislation Additional Itemized Deductions for Individuals in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part VII The current, permanent, in-force federal laws regulating additional itemized deductions for individuals are compiled in the United States Code under Title […]
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 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 […]
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, […]
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 […]
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 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 […]
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 […]
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 […]
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 […]
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 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 […]
Cooperatives and Their Patrons In Legislation Cooperatives and Their Patrons in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter T The current, permanent, in-force federal laws regulating cooperatives and their patrons are compiled in the United States Code under Title 26, Subtitle […]
In Legislation Discount on Short-term Obligations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part V, Subpart C The current, permanent, in-force federal laws regulating discount on short-term obligations are compiled in the United States Code under Title 26, Subtitle A, […]
In Legislation Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter U The current, permanent, in-force federal laws regulating designation and treatment of empowerment […]
Transfers of Interests in a Partnership In Legislation Transfers of Interests in a Partnership in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter K, Part II, Subpart C The current, permanent, in-force federal laws regulating transfers of interests in a partnership are compiled in […]
In Legislation In General in the U.S. Code: Title 12, Chapter 5, Subchapter I The current, permanent, in-force federal laws regulating in general are compiled in the United States Code under Title 12, Chapter 5, Subchapter I. It constitutes "prima facie" evidence of statutes […]
In Legislation Effects on Corporation in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part I, Subpart B The current, permanent, in-force federal laws regulating effects on corporation are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter C, […]
In Legislation Distributions by Corporations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part I The current, permanent, in-force federal laws regulating distributions by corporations are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter […]
In Legislation Special Deductions for Corporations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B, Part VIII The current, permanent, in-force federal laws regulating special deductions for corporations are compiled in the United States Code under Title 26, Subtitle A, Chapter […]
Contributions to a Partnership In Legislation Contributions to a Partnership in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter K, Part II, Subpart A The current, permanent, in-force federal laws regulating contributions to a partnership are compiled in the United States Code under […]
In Legislation Computation of Taxable Income in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter B The current, permanent, in-force federal laws regulating computation of taxable income are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter B. It […]
In Legislation Renewal Community Capital Gain; Renewal Community Business in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter X, Part II The current, permanent, in-force federal laws regulating renewal community capital gain; renewal community business are compiled in the United […]
In Legislation International Boycott Determinations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part V The current, permanent, in-force federal laws regulating international boycott determinations are compiled in the United States Code under Title 26, Subtitle A, Chapter […]
Grantors and Others Treated as Substantial Owners In Legislation Grantors and Others Treated as Substantial Owners in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part I, Subpart E The current, permanent, in-force federal laws regulating grantors and others treated as […]
Determination of Amount of and Recognition of Gain or Loss In Legislation Determination of Amount of and Recognition of Gain or Loss in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter O, Part I The current, permanent, in-force federal laws regulating determination of amount of and […]
Resources Further Reading Call for Manuscripts (letter), Cole, George F., 60: 161 (Nov. '76, AJS Judicature) Congratulations (letter), Hinsdale, C.E., 60: 205 (Dec. '76, AJS Judicature) Equal Justice? (letter), Reed, Harry, 60: 161 (Nov. '76, AJS Judicature) A Forum for […]
In Legislation Tax on Gross Transportation Income in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part II, Subpart C The current, permanent, in-force federal laws regulating tax on gross transportation income are compiled in the United States Code under Title 26, Subtitle A, […]
Tax Benefits for go Zones In Legislation Tax Benefits for go Zones in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter Y, Part II The current, permanent, in-force federal laws regulating tax benefits for go zones are compiled in the United States Code under Title 26, Subtitle A, […]
In Legislation Tax on Corporations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter A, Part II The current, permanent, in-force federal laws regulating tax on corporations are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter A, Part II. It […]
In Legislation Examination and Inspection in the U.S. Code: Title 26, Subtitle F, Chapter 78, Subchapter A The current, permanent, in-force federal laws regulating examination and inspection are compiled in the United States Code under Title 26, Subtitle F, Chapter 78, Subchapter A. It […]
In Legislation Interest on Tax Deferral in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part VI, Subpart A The current, permanent, in-force federal laws regulating interest on tax deferral are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]
In Legislation Income in Respect of Decedents in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter J, Part II The current, permanent, in-force federal laws regulating income in respect of decedents are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, […]
In Legislation Corporate Liquidations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part II The current, permanent, in-force federal laws regulating corporate liquidations are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter C, Part II. […]
In Legislation Continental Shelf Areas in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter I, Part V The current, permanent, in-force federal laws regulating continental shelf areas are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter I, Part V. […]