26 U.S.C. § 30
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
[§ 30. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]
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Cited by 38
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.1243-1 — Loss of small business investment company.
- 26 CFR § 1.168(i)-1 — General asset accounts.
- 26 CFR § 1.187-2 — Definitions.
- 26 CFR § 1.30-1 — Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.
- 26 CFR § 1.312-11 — Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another.
- 26 CFR § 1.401(a)-11 — Qualified joint and survivor annuities.
- 26 CFR § 1.41-1 — Credit for increasing research activities.
- 26 CFR § 1.41-4A — Qualified research for taxable years beginning before January 1, 1986.
- 26 CFR § 1.41-5A — Basic research for taxable years beginning before January 1, 1987.
- 26 CFR § 1.412(c)(2)-1 — Valuation of plan assets; reasonable actuarial valuation methods.
- 26 CFR § 1.46-1 — Determination of amount.
Show 26 more
- 26 CFR § 1.6049-1 — Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- 26 CFR § 1.6049-2 — Interest and original issue discount subject to reporting in calendar years before 1983.
- 26 CFR § 1.6049-3 — Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
- 26 CFR § 1.6417-1 — Elective payment election of applicable credits.
- 26 CFR § 1.6418-1 — Transfer of eligible credits.
- 26 CFR § 1.9003 — Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 1.9300-1 — Reduction in taxable income for housing displaced individuals.
- 26 CFR § 1.936-6 — Intangible property income when an election out is made: Cost sharing and profit split options; covered intangibles.
- 26 CFR § 1.993-1 — Definition of qualified export receipts.
- 26 CFR § 20.2209-1 — Certain residents of possessions considered nonresidents not citizens of the United States.
- 26 CFR § 25.2501-1 — Imposition of tax.
- 26 CFR § 301.6103(l)(2)-3 — Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and return information.
- 26 CFR § 301.6231(a)(3)-1 — Partnership items.
- 26 CFR § 301.7654-1 — Coordination of U.S. and Guam individual income taxes.
- 26 CFR § 301.9001 — Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978.
- 26 CFR § 302.1 — Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
- 26 U.S.C. § 1243 — Loss of small business investment company
- 26 U.S.C. § 3121 — Definitions
- 26 U.S.C. § 44F — Renumbered § 30
- 26 U.S.C. § 5053 — Exemptions
- 26 U.S.C. § 5055 — Drawback of tax
- 26 U.S.C. § 527 — Political organizations
- 26 U.S.C. § 62 — Adjusted gross income defined
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
- 26 U.S.C. § 9509 — Oil Spill Liability Trust Fund
Nearby sections (25 sections)
- 24 · Child tax credit
- 25 · Interest on certain home mortgages
- 25A · American Opportunity and Lifetime Learning credits
- 25B · Elective deferrals and IRA contributions by certain individuals
- 25C · Energy efficient home improvement credit
- 25D · Residential clean energy credit
- 25E · Previously-owned clean vehicles
- 25F · Qualified elementary and secondary education scholarships
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · Renumbered § 45C
- 29 · Renumbered § 45K
- 30 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec.…
- 30A · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar.…
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals
- 36 · First-time homebuyer credit
- 36A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec.…
- 36B · Refundable credit for coverage under a qualified health plan