26 U.S.C. §§ 1400L to 1400U–3
Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211
[§§ 1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A) , Mar. 23, 2018 , 132 Stat. 1211 ]
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Cited by 17
- 26 CFR § 1.1400L(b)-1 — Additional first year depreciation deduction for qualified New York Liberty Zone property.
- 26 CFR § 1.165-2 — Obsolescence of nondepreciable property.
- 26 CFR § 1.167(a)-14 — Treatment of certain intangible property excluded from section 197.
- 26 CFR § 1.167(a)-7 — Accounting for depreciable property.
- 26 CFR § 1.167(a)-8 — Retirements.
- 26 CFR § 1.167(e)-1 — Change in method.
- 26 CFR § 1.168(d)-1 — Applicable conventions—half-year and mid-quarter conventions.
- 26 CFR § 1.168(i)-1 — General asset accounts.
- 26 CFR § 1.168(i)-4 — Changes in use.
- 26 CFR § 1.168(i)-6 — Like-kind exchanges and involuntary conversions.
- 26 CFR § 1.168(k)-1 — Additional first year depreciation deduction.
- 26 CFR § 1.169-3 — Amortizable basis.
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- 26 CFR § 1.312-15 — Effect of depreciation on earnings and profits.
- 26 CFR § 1.446-1 — General rule for methods of accounting.
- 26 CFR § 1.45D-1 — New markets tax credit.
- 26 CFR § 1.48-12 — Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- 26 CFR § 1.863-3 — Allocation and apportionment of income from certain sales of inventory.
Nearby sections (25 sections)
- 1396 · Empowerment zone employment credit
- 1397 · Other definitions and special rules
- 1397A · Increase in expensing under section 179
- 1397B · Nonrecognition of gain on rollover of empowerment zone…
- 1397C · Enterprise zone business defined
- 1397D · Qualified zone property defined
- 1397E · Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22,…
- 1397F · Regulations
- 1398 · Rules relating to individuals’ title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A),…
- 1400E · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A),…
- 1400L · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A),…
- 1400Z-1 · Designation
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…