Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 621
[§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
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Nearby sections (25 sections)
- 594 · Alternative tax for mutual savings banks conducting life…
- 595 · [§§595, 596. Repealed. Pub. L. 104–188, title I, §1616(b)(8),…
- 597 · Treatment of transactions in which Federal financial assistance…
- 601 · [§601. Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4,…
- 611 · Allowance of deduction for depletion
- 612 · Basis for cost depletion
- 613 · Percentage depletion
- 613A · Limitations on percentage depletion in case of oil and gas wells
- 614 · Definition of property
- 615 · [§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4,…
- 616 · Development expenditures
- 617 · Deduction and recapture of certain mining exploration expenditures
- 621 · [§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov.…
- 631 · Gain or loss in the case of timber, coal, or domestic iron ore
- 632 · [§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4,…
- 636 · Income tax treatment of mineral production payments
- 638 · Continental shelf areas
- 641 · Imposition of tax
- 642 · Special rules for credits and deductions
- 643 · Definitions applicable to subparts A, B, C, and D
- 644 · Taxable year of trusts
- 645 · Certain revocable trusts treated as part of estate
- 646 · Tax treatment of electing Alaska Native Settlement Trusts
- 651 · Deduction for trusts distributing current income only
- 652 · Inclusion of amounts in gross income of beneficiaries of trusts…