26 U.S.C. § 1201
Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
[§ 1201. Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A) , Dec. 22, 2017 , 131 Stat. 2096 ]
Source: view the official text
Cited by 57
- 26 CFR § 1.1-2 — Limitation on tax.
- 26 CFR § 1.1019-1 — Property on which lessee has made improvements.
- 26 CFR § 1.11-1 — Tax on corporations.
- 26 CFR § 1.111-1 — Recovery of certain items previously deducted or credited.
- 26 CFR § 1.1201-1 — Alternative tax.
- 26 CFR § 1.1202-1 — Deduction for capital gains.
- 26 CFR § 1.1221-1 — Meaning of terms.
- 26 CFR § 1.1222-1 — Other terms relating to capital gains and losses.
- 26 CFR § 1.1231-1 — Gains and losses from the sale or exchange of certain property used in the trade or business.
- 26 CFR § 1.1248-4 — Limitation on tax applicable to individuals.
- 26 CFR § 1.1348-2 — Computation of the fifty-percent maximum tax on earned income.
- 26 CFR § 1.1374-1A — Tax imposed on certain capital gains.
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- 26 CFR § 1.1381-2 — Tax on certain farmers' cooperatives.
- 26 CFR § 1.15-1 — Changes in rate during a taxable year.
- 26 CFR § 1.331-1 — Corporate liquidations.
- 26 CFR § 1.35-1 — Partially tax-exempt interest received by individuals.
- 26 CFR § 1.367(a)-1 — Transfers to foreign corporations subject to section 367(a): In general.
- 26 CFR § 1.453-9 — Gain or loss on disposition of installment obligations.
- 26 CFR § 1.468A-4 — Treatment of nuclear decommissioning fund.
- 26 CFR § 1.501(c)(15)-1 — Mutual insurance companies or associations.
- 26 CFR § 1.514(b)-1 — Definition of debt-financed property.
- 26 CFR § 1.522-2 — Manner of taxation of cooperative associations subject to section 522.
- 26 CFR § 1.535-2 — Adjustments to taxable income.
- 26 CFR § 1.57-1 — Items of tax preference defined.
- 26 CFR § 1.57-4 — Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- 26 CFR § 1.58-2 — General rules for conduit entities; partnerships and partners.
- 26 CFR § 1.58-3 — Estates and trusts.
- 26 CFR § 1.58-4 — Electing small business corporations.
- 26 CFR § 1.58-6 — Regulated investment companies; real estate investment trusts.
- 26 CFR § 1.61-6 — Gains derived from dealings in property.
- 26 CFR § 1.665(d)-1A — Taxes imposed on the trust.
- 26 CFR § 1.6655-1 — Addition to the tax in the case of a corporation.
- 26 CFR § 1.802-3 — Tax imposed on life insurance companies.
- 26 CFR § 1.822-5 — Mutual insurance company taxable income.
- 26 CFR § 1.822-8 — Determination of taxable investment income.
- 26 CFR § 1.831-1 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- 26 CFR § 1.831-3 — Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
- 26 CFR § 1.832-2 — Deductions.
- 26 CFR § 1.832-5 — Deductions.
- 26 CFR § 1.84-1 — Transfer of appreciated property to political organizations.
- 26 CFR § 1.852-2 — Method of taxation of regulated investment companies.
- 26 CFR § 1.852-4 — Method of taxation of shareholders of regulated investment companies.
- 26 CFR § 1.852-9 — Special procedural requirements applicable to designation under section 852(b)(3)(D).
- 26 CFR § 1.857-6 — Method of taxation of shareholders of real estate investment trusts.
- 26 CFR § 1.861-6 — Sale of real property.
- 26 CFR § 1.871-7 — Taxation of nonresident alien individuals not engaged in U.S. business.
- 26 CFR § 1.871-8 — Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- 26 CFR § 1.873-1 — Deductions allowed nonresident alien individuals.
- 26 CFR § 1.881-2 — Taxation of foreign corporations not engaged in U.S. business.
- 26 CFR § 1.882-1 — Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- 26 CFR § 1.904(b)-1 — Special rules for capital gains and losses.
- 26 CFR § 1.904(f)-2 — Recapture of overall foreign losses.
- 26 CFR § 1.904-7 — Transition rules.
- 26 CFR § 801.1 — Balanced performance measurement system; in general.
- 26 CFR § 801.3 — Measuring employee performance.
- 26 U.S.C. § 1257 — Disposition of converted wetlands or highly erodible croplands
- 26 U.S.C. § 834 — Determination of taxable investment income
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