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26 U.S.C. § 54

Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Nearby sections (25 sections)
  1. 48A · Qualifying advanced coal project credit
  2. 48B · Qualifying gasification project credit
  3. 48C · Qualifying advanced energy project credit
  4. 48D · Advanced manufacturing investment credit
  5. 48E · Clean electricity investment credit
  6. 49 · At-risk rules
  7. 50 · Other special rules
  8. 50A · Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18,…
  9. 51 · Amount of credit
  10. 51A · Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec.…
  11. 52 · Special rules
  12. 53 · Credit for prior year minimum tax liability
  13. 54 · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
  14. 54A · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
  15. 54AA · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017,…
  16. 55 · Alternative minimum tax imposed
  17. 56 · Adjustments in computing alternative minimum taxable income
  18. 56A · Adjusted financial statement income
  19. 57 · Items of tax preference
  20. 58 · Denial of certain losses
  21. 59 · Other definitions and special rules
  22. 59A · Tax on base erosion payments of taxpayers with substantial gross…
  23. 59B · Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103…
  24. 61 · Gross income defined
  25. 62 · Adjusted gross income defined
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