Monitoring Gesetzessammlung

US - USC Title 26: Internal Revenue Code

Alle Rechtstexte

§ 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
26 USC 245A
§ 245 - Dividends received from certain foreign corporations
26 USC 245
§ 246A - Dividends received deduction reduced where portfolio stock is debt financed
26 USC 246A
§ 246 - Rules applying to deductions for dividends received
26 USC 246
§ 247 - Contributions to Alaska Native Settlement Trusts
26 USC 247
§ 248 - Organizational expenditures
26 USC 248
§ 249 - Limitation on deduction of bond premium on repurchase
26 USC 249
§ 24 - Child tax credit
26 USC 24
§ 2501 - Imposition of tax
26 USC 2501
§ 2502 - Rate of tax
26 USC 2502
§ 2503 - Taxable gifts
26 USC 2503
§ 2504 - Taxable gifts for preceding calendar periods
26 USC 2504
§ 2505 - Unified credit against gift tax
26 USC 2505
§ 250 - Foreign-derived deduction eligible income and net CFC tested income
26 USC 250
§ 2511 - Transfers in general
26 USC 2511
§ 2512 - Valuation of gifts
26 USC 2512
§ 2513 - Gift by husband or wife to third party
26 USC 2513
§ 2514 - Powers of appointment
26 USC 2514
§ 2515A - Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
26 USC 2515A
§ 2515 - Treatment of generation-skipping transfer tax
26 USC 2515

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