USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code


Updated to: January 01, 2011





Table of Contents

Subtitle a - Income Taxes .

Chapter 1 - Normal Taxes and Surtaxes .


Subchapter a - Determination of tax Liability .


Part I - tax on Individuals


26 USC 1 - Sec. 1. Tax imposed

26 USC 2 - Sec. 2. Definitions and special rules

26 USC 3 - Sec. 3. Tax tables for individuals

26 USC 4 - (Sec. 4. Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 4, 1976, 90 Stat. 1558)

26 USC 5 - Sec. 5. Cross references relating to tax on individuals

Part II - tax on Corporations .


26 USC 11 - Sec. 11. Tax imposed

26 USC 12 - Sec. 12. Cross references relating to tax on corporations

Part III - Changes in Rates During a Taxable Year .


26 USC 15 - Sec. 15. Effect of changes

Part IV - Credits Against tax .


Subpart a - Nonrefundable Personal Credits .

26 USC 21 - Sec. 21. Expenses for household and dependent care services necessary for gainful employment

26 USC 22 - Sec. 22. Credit for the elderly and the permanently and totally disabled

26 USC 23 - Sec. 23. Adoption expenses

26 USC 24 - Sec. 24. Child tax credit

26 USC 25 - Sec. 25. Interest on certain home mortgages

26 USC 25 - Sec. 25A. Hope and Lifetime Learning credits

26 USC 25 - Sec. 25B. Elective deferrals and IRA contributions by certain individuals

26 USC 26 - Sec. 26. Limitation based on tax liability; definition of tax liability

Subpart b - Other Credits .

26 USC 27 - Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit

26 USC 29 - Sec. 29. Credit for producing fuel from a nonconventional source

26 USC 30 - Sec. 30. Credit for qualified electric vehicles

26 USC 30 - Sec. 30A. Puerto Rico economic activity credit

Subpart C - Refundable Credits .

26 USC 31 - Sec. 31. Tax withheld on wages

26 USC 32 - Sec. 32. Earned income

26 USC 33 - Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations

26 USC 34 - Sec. 34. Certain uses of gasoline and special fuels

26 USC 35 - Sec. 35. Overpayments of tax

26 USC 36 - (Sec. 36. Repealed. Pub. L. 95-30, title I, Sec. 101(d)(3), May 23, 1977, 91 Stat. 133)

Subpart D - Business Related Credits .

26 USC 38 - Sec. 38. General business credit

26 USC 39 - Sec. 39. Carryback and carryforward of unused credits

26 USC 40 - Sec. 40. Alcohol used as fuel

26 USC 41 - Sec. 41. Credit for increasing research activities

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