26 U.S.C. § 59B
Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980
[§ 59B. Repealed. Pub. L. 101–234, title I, § 102(a) , Dec. 13, 1989 , 103 Stat. 1980 ]
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Nearby sections (25 sections)
- 52 · Special rules
- 53 · Credit for prior year minimum tax liability
- 54 · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54A · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131…
- 54AA · Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017,…
- 55 · Alternative minimum tax imposed
- 56 · Adjustments in computing alternative minimum taxable income
- 56A · Adjusted financial statement income
- 57 · Items of tax preference
- 58 · Denial of certain losses
- 59 · Other definitions and special rules
- 59A · Tax on base erosion payments of taxpayers with substantial gross…
- 59B · Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103…
- 61 · Gross income defined
- 62 · Adjusted gross income defined
- 63 · Taxable income defined
- 64 · Ordinary income defined
- 65 · Ordinary loss defined
- 66 · Treatment of community income
- 67 · 2-percent floor on miscellaneous itemized deductions
- 68 · Overall limitation on itemized deductions
- 71 · Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22,…
- 72 · Annuities; certain proceeds of endowment and life insurance…
- 73 · Services of child
- 74 · Prizes and awards