26 U.S.C. § 1348
Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183
[§ 1348. Repealed. Pub. L. 97–34, title I, § 101(c)(1) , Aug. 13, 1981 , 95 Stat. 183 ]
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Cited by 8
- 26 CFR § 1.1-2 — Limitation on tax.
- 26 CFR § 1.1348-1 — Fifty-percent maximum tax on earned income.
- 26 CFR § 1.1348-2 — Computation of the fifty-percent maximum tax on earned income.
- 26 CFR § 1.1348-3 — Definitions.
- 26 CFR § 1.15-1 — Changes in rate during a taxable year.
- 26 CFR § 1.2-1 — Tax in case of joint return of husband and wife or the return of a surviving spouse.
- 26 CFR § 1.652(b)-1 — Character of amounts.
- 26 CFR § 1.901-3 — Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
Nearby sections (25 sections)
- 1301 · Averaging of farm income
- 1311 · Correction of error
- 1312 · Circumstances of adjustment
- 1313 · Definitions
- 1314 · Amount and method of adjustment
- 1315 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4,…
- 1321 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4,…
- 1331 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4,…
- 1341 · Computation of tax where taxpayer restores substantial amount…
- 1342 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4,…
- 1346 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4,…
- 1347 · Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4,…
- 1348 · Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95…
- 1351 · Treatment of recoveries of foreign expropriation losses
- 1352 · Alternative tax on qualifying shipping activities
- 1353 · Notional shipping income
- 1354 · Alternative tax election; revocation; termination
- 1355 · Definitions and special rules
- 1356 · Qualifying shipping activities
- 1357 · Items not subject to regular tax; depreciation; interest
- 1358 · Allocation of credits, income, and deductions
- 1359 · Disposition of qualifying vessels
- 1361 · S corporation defined
- 1362 · Election; revocation; termination
- 1363 · Effect of election on corporation