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- 26 U.S.C. § 468A · Special rules for nuclear decommissioning costs
- 26 U.S.C. § 468B · Special rules for designated settlement funds
- 26 U.S.C. § 469 · Passive activity losses and credits limited
- 26 U.S.C. § 470 · Limitation on deductions allocable to property used by governments or other tax-exempt entities
- 26 U.S.C. § 471 · General rule for inventories
- 26 U.S.C. § 472 · Last-in, first-out inventories
- 26 U.S.C. § 473 · Qualified liquidations of LIFO inventories
- 26 U.S.C. § 474 · Simplified dollar-value LIFO method for certain small businesses
- 26 U.S.C. § 475 · Mark to market accounting method for dealers in securities
- 26 U.S.C. § 481 · Adjustments required by changes in method of accounting
- 26 U.S.C. § 482 · Allocation of income and deductions among taxpayers
- 26 U.S.C. § 483 · Interest on certain deferred payments
- 26 U.S.C. § 501 · Exemption from tax on corporations, certain trusts, etc.
- 26 U.S.C. § 502 · Feeder organizations
- 26 U.S.C. § 503 · Requirements for exemption
- 26 U.S.C. § 504 · Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- 26 U.S.C. § 505 · Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- 26 U.S.C. § 506 · Organizations required to notify Secretary of intent to operate under 501(c)(4)
- 26 U.S.C. § 507 · Termination of private foundation status
- 26 U.S.C. § 508 · Special rules with respect to section 501(c)(3) organizations
- 26 U.S.C. § 509 · Private foundation defined
- 26 U.S.C. § 511 · Imposition of tax on unrelated business income of charitable, etc., organizations
- 26 U.S.C. § 512 · Unrelated business taxable income
- 26 U.S.C. § 513 · Unrelated trade or business
- 26 U.S.C. § 514 · Unrelated debt-financed income
- 26 U.S.C. § 515 · Taxes of foreign countries and possessions of the United States
- 26 U.S.C. § 521 · Exemption of farmers’ cooperatives from tax
- 26 U.S.C. § 522 · [Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
- 26 U.S.C. § 526 · Shipowners’ protection and indemnity associations
- 26 U.S.C. § 527 · Political organizations
- 26 U.S.C. § 528 · Certain homeowners associations
- 26 U.S.C. § 529 · Qualified tuition programs
- 26 U.S.C. § 529A · Qualified ABLE programs
- 26 U.S.C. § 530 · Coverdell education savings accounts
- 26 U.S.C. § 530A · Trump accounts
- 26 U.S.C. § 531 · Imposition of accumulated earnings tax
- 26 U.S.C. § 532 · Corporations subject to accumulated earnings tax
- 26 U.S.C. § 533 · Evidence of purpose to avoid income tax
- 26 U.S.C. § 534 · Burden of proof
- 26 U.S.C. § 535 · Accumulated taxable income
- 26 U.S.C. § 536 · Income not placed on annual basis
- 26 U.S.C. § 537 · Reasonable needs of the business
- 26 U.S.C. § 541 · Imposition of personal holding company tax
- 26 U.S.C. § 542 · Definition of personal holding company
- 26 U.S.C. § 543 · Personal holding company income
- 26 U.S.C. § 544 · Rules for determining stock ownership
- 26 U.S.C. § 545 · Undistributed personal holding company income
- 26 U.S.C. § 546 · Income not placed on annual basis
- 26 U.S.C. § 547 · Deduction for deficiency dividends
- 26 U.S.C. § 551 to 558 · [Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
- 26 U.S.C. § 561 · Definition of deduction for dividends paid
- 26 U.S.C. § 562 · Rules applicable in determining dividends eligible for dividends paid deduction
- 26 U.S.C. § 563 · Rules relating to dividends paid after close of taxable year
- 26 U.S.C. § 564 · Dividend carryover
- 26 U.S.C. § 565 · Consent dividends
- 26 U.S.C. § 581 · Definition of bank
- 26 U.S.C. § 582 · Bad debts, losses, and gains with respect to securities held by financial institutions
- 26 U.S.C. § 583 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
- 26 U.S.C. § 584 · Common trust funds
- 26 U.S.C. § 585 · Reserves for losses on loans of banks
- 26 U.S.C. § 586 · [Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
- 26 U.S.C. § 591 · Deduction for dividends paid on deposits
- 26 U.S.C. § 592 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
- 26 U.S.C. § 593 · Reserves for losses on loans
- 26 U.S.C. § 594 · Alternative tax for mutual savings banks conducting life insurance business
- 26 U.S.C. § 595, 596 · [Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
- 26 U.S.C. § 597 · Treatment of transactions in which Federal financial assistance provided
- 26 U.S.C. § 601 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
- 26 U.S.C. § 611 · Allowance of deduction for depletion
- 26 U.S.C. § 612 · Basis for cost depletion
- 26 U.S.C. § 613 · Percentage depletion
- 26 U.S.C. § 613A · Limitations on percentage depletion in case of oil and gas wells
- 26 U.S.C. § 614 · Definition of property
- 26 U.S.C. § 615 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- 26 U.S.C. § 616 · Development expenditures
- 26 U.S.C. § 617 · Deduction and recapture of certain mining exploration expenditures
- 26 U.S.C. § 621 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 631 · Gain or loss in the case of timber, coal, or domestic iron ore
- 26 U.S.C. § 632 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
- 26 U.S.C. § 636 · Income tax treatment of mineral production payments
- 26 U.S.C. § 638 · Continental shelf areas
- 26 U.S.C. § 641 · Imposition of tax
- 26 U.S.C. § 642 · Special rules for credits and deductions
- 26 U.S.C. § 643 · Definitions applicable to subparts A, B, C, and D
- 26 U.S.C. § 644 · Taxable year of trusts
- 26 U.S.C. § 645 · Certain revocable trusts treated as part of estate
- 26 U.S.C. § 646 · Tax treatment of electing Alaska Native Settlement Trusts
- 26 U.S.C. § 651 · Deduction for trusts distributing current income only
- 26 U.S.C. § 652 · Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
- 26 U.S.C. § 661 · Deduction for estates and trusts accumulating income or distributing corpus
- 26 U.S.C. § 662 · Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- 26 U.S.C. § 663 · Special rules applicable to sections 661 and 662
- 26 U.S.C. § 664 · Charitable remainder trusts
- 26 U.S.C. § 665 · Definitions applicable to subpart D
- 26 U.S.C. § 666 · Accumulation distribution allocated to preceding years
- 26 U.S.C. § 667 · Treatment of amounts deemed distributed by trust in preceding years
- 26 U.S.C. § 668 · Interest charge on accumulation distributions from foreign trusts
- 26 U.S.C. § 669 · [Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
- 26 U.S.C. § 671 · Trust income, deductions, and credits attributable to grantors and others as substantial owners
- 26 U.S.C. § 672 · Definitions and rules