26 U.S.C. § 4
Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558
[§ 4. Repealed. Pub. L. 94–455, title V, § 501(b)(1) , Oct. 4, 1976 , 90 Stat. 1558 ]
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Cited by 67
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- 26 CFR § 1.460-1 — Long-term contracts.
- 26 CFR § 1.467-8 — Automatic consent to change to constant rental accrual for certain rental agreements.
- 26 CFR § 1.467-9 — Effective/applicability dates and automatic method changes for certain agreements.
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- 26 CFR § 1.48-9 — Definition of energy property.
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- 26 CFR § 1.48E-1 — Clean electricity investment credit.
- 26 CFR § 1.48E-4 — Rules of general application.
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- 26 CFR § 1.513-2 — Definition of unrelated trade or business applicable to taxable years beginning before December 13, 1967.
- 26 CFR § 1.52-1 — Trades or businesses that are under common control.
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- 26 CFR § 1.6417-1 — Elective payment election of applicable credits.
- 26 CFR § 1.6417-2 — Rules for making elective payment elections.
- 26 CFR § 1.6417-4 — Elective payment election for electing taxpayers that are partnerships or S corporations.
- 26 CFR § 1.6418-1 — Transfer of eligible credits.
- 26 CFR § 1.832-4 — Gross income.
- 26 CFR § 1.9000-1 — Statutory provisions.
- 26 CFR § 1.9000-8 — Extension of time for making certain payments.
- 26 CFR § 1.9002 — Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- 26 CFR § 1.9002-2 — Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
- 26 CFR § 1.9002-3 — Election to have the provisions of section 481 of the Internal Revenue Code of 1954 not apply.
- 26 CFR § 1.9002-4 — Election to pay net increase in tax in installments.
- 26 CFR § 1.9002-5 — Special rules relating to interest.
- 26 CFR § 1.9002-7 — Statute of limitations.
- 26 CFR § 1.9002-8 — Manner of exercising elections.
- 26 CFR § 1.9003 — Statutory provisions; section 4 of the Act of September 14, 1960 (Pub. L. 86-781, 74 Stat. 1017).
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- 26 U.S.C. § 139D — Indian health care benefits
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Nearby sections (16 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90…
- 5 · Cross references relating to tax on individuals
- 11 · Tax imposed
- 12 · Cross references relating to tax on corporations
- 15 · Effect of changes
- 21 · Expenses for household and dependent care services necessary for…
- 22 · Credit for the elderly and the permanently and totally disabled
- 23 · Adoption expenses
- 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