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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 59B

[§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980]

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Nearby sections (25 sections)
  1. 52 · Special rules
  2. 53 · Credit for prior year minimum tax liability
  3. 54 · [§54. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017,…
  4. 54A · [§§54A to 54F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec.…
  5. 54AA · [§54AA. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22,…
  6. 55 · Alternative minimum tax imposed
  7. 56 · Adjustments in computing alternative minimum taxable income
  8. 56A · Adjusted financial statement income
  9. 57 · Items of tax preference
  10. 58 · Denial of certain losses
  11. 59 · Other definitions and special rules
  12. 59A · Tax on base erosion payments of taxpayers with substantial gross…
  13. 59B · [§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13,…
  14. 61 · Gross income defined
  15. 62 · Adjusted gross income defined
  16. 63 · Taxable income defined
  17. 64 · Ordinary income defined
  18. 65 · Ordinary loss defined
  19. 66 · Treatment of community income
  20. 67 · 2-percent floor on miscellaneous itemized deductions
  21. 68 · Overall limitation on itemized deductions
  22. 71 · [§71. Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22,…
  23. 72 · Annuities; certain proceeds of endowment and life insurance…
  24. 73 · Services of child
  25. 74 · Prizes and awards
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