Monitoring Gesetzessammlung

US - USC Title 26: Internal Revenue Code

Alle Rechtstexte

§ 1274 - Determination of issue price in the case of certain debt instruments issued for property
26 USC 1274
§ 1275 - Other definitions and special rules
26 USC 1275
§ 1276 - Disposition gain representing accrued market discount treated as ordinary income
26 USC 1276
§ 1277 - Deferral of interest deduction allocable to accrued market discount
26 USC 1277
§ 1278 - Definitions and special rules
26 USC 1278
§ 127 - Educational assistance programs
26 USC 127
§ 1281 - Current inclusion in income of discount on certain short-term obligations
26 USC 1281
§ 1282 - Deferral of interest deduction allocable to accrued discount
26 USC 1282
§ 1283 - Definitions and special rules
26 USC 1283
§ 1286 - Tax treatment of stripped bonds
26 USC 1286
§ 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form
26 USC 1287
§ 1288 - Treatment of original issue discount on tax-exempt obligations
26 USC 1288
§ 128 - Employer contributions to Trump accounts
26 USC 128
§ 1291 - Interest on tax deferral
26 USC 1291
§ 1293 - Current taxation of income from qualified electing funds
26 USC 1293
§ 1294 - Election to extend time for payment of tax on undistributed earnings
26 USC 1294
§ 1295 - Qualified electing fund
26 USC 1295
§ 1296 - Election of mark to market for marketable stock
26 USC 1296
§ 1297 - Passive foreign investment company
26 USC 1297
§ 1298 - Special rules
26 USC 1298

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