26 USC 26
§ 26 - Limitation based on tax liability; definition of tax liability
- § 26 - Limitation based on tax liability; definition of tax liability
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2021 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective and Termination Dates of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Savings Provision
- Applicability of Certain Amendments by Public Law 99–514 in Relation to Treaty Obligations of United States
- Treatment of Tax Imposed Under Former Section 409(c)