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US - USC Title 26: Internal Revenue Code

Alle Rechtstexte

§ 363 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
26 USC 363
§ 367 - Foreign corporations
26 USC 367
§ 368 - Definitions relating to corporate reorganizations
26 USC 368
§ 36A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
26 USC 36A
§ 36B - Refundable credit for coverage under a qualified health plan
26 USC 36B
§ 36 - First-time homebuyer credit
26 USC 36
§ 370 to 372 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
26 USC 370 to 372
§ 373 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
26 USC 373
§ 374 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
26 USC 374
§ 37 - Overpayments of tax
26 USC 37
§ 381 - Carryovers in certain corporate acquisitions
26 USC 381
§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
26 USC 382
§ 383 - Special limitations on certain excess credits, etc.
26 USC 383
§ 384 - Limitation on use of preacquisition losses to offset built-in gains
26 USC 384
§ 385 - Treatment of certain interests in corporations as stock or indebtedness
26 USC 385
§ 386 - Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
26 USC 386
§ 38 - General business credit
26 USC 38
§ 391 to 395 - Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
26 USC 391 to 395
§ 39 - Carryback and carryforward of unused credits
26 USC 39
§ 3 - Tax tables for individuals
26 USC 3

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