26 USC 953
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter N: Tax Based on Income From Sources Within or Without the United States / PART III: INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart F: Controlled Foreign Corporations
(May 13, 2024)
For purposes of subsection (a)-...
For purposes of subsection (a)-...
26 USC 956
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter N: Tax Based on Income From Sources Within or Without the United States / PART III: INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart F: Controlled Foreign Corporations
(May 13, 2024)
In the case of any controlled foreign corporation, the amount determined under this section with respect to any United States shareholder for any taxable year is the lesser of-...
In the case of any controlled foreign corporation, the amount determined under this section with respect to any United States shareholder for any taxable year is the lesser of-...
26 USC 959
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter N: Tax Based on Income From Sources Within or Without the United States / PART III: INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart F: Controlled Foreign Corporations
(May 13, 2024)
For purposes of this chapter, the earnings and profits of a foreign corporation attributable to amounts which are, or have been, included in the gross income of a United States shareholder under section 951(a) shall not, when-...
For purposes of this chapter, the earnings and profits of a foreign corporation attributable to amounts which are, or have been, included in the gross income of a United States shareholder under section 951(a) shall not, when-...
26 USC 992
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter N: Tax Based on Income From Sources Within or Without the United States / PART IV: DOMESTIC INTERNATIONAL SALES CORPORATIONS / Subpart A: Treatment of Qualifying Corporations
(May 13, 2024)
The following corporations shall not be eligible to be treated as a DISC-...
The following corporations shall not be eligible to be treated as a DISC-...
26 USC 1016
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART II: BASIS RULES OF GENERAL APPLICATION
(May 13, 2024)
Proper adjustment in respect of the property shall in all cases be made-...
Proper adjustment in respect of the property shall in all cases be made-...
26 USC Subtitle A, CHAPTER 1, Subchapter O, PART III
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART III: COMMON NONTAXABLE EXCHANGES
(May 13, 2024)
26 USC 1033
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART III: COMMON NONTAXABLE EXCHANGES
(May 13, 2024)
If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted-...
If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted-...
26 USC 1044
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART III: COMMON NONTAXABLE EXCHANGES
(May 13, 2024)
26 USC 1045
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter O: Gain or Loss on Disposition of Property / PART III: COMMON NONTAXABLE EXCHANGES
(May 13, 2024)
In the case of any sale of qualified small business stock held by a taxpayer other than a corporation for more than 6 months and with respect to which such taxpayer elects the application of this section, gain from such sale shall be recognized only to the...
In the case of any sale of qualified small business stock held by a taxpayer other than a corporation for more than 6 months and with respect to which such taxpayer elects the application of this section, gain from such sale shall be recognized only to the...
26 USC Subtitle A, CHAPTER 1, Subchapter P, PART I
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART I: TREATMENT OF CAPITAL GAINS
(May 13, 2024)
26 USC 1202
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART I: TREATMENT OF CAPITAL GAINS
(May 13, 2024)
For purposes of this section-...
For purposes of this section-...
26 USC 1212
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART II: TREATMENT OF CAPITAL LOSSES
(May 13, 2024)
26 USC Subtitle A, CHAPTER 1, Subchapter P, PART IV
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
26 USC 1242
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
If-...
If-...
26 USC 1243
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
In the case of a small business investment company operating under the Small Business Investment Act of 1958, if-...
In the case of a small business investment company operating under the Small Business Investment Act of 1958, if-...
26 USC 1244
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
In the case of an individual, a loss on section 1244 stock issued to such individual or to a partnership which would (but for this section) be treated as a loss from the sale or exchange of a capital asset shall, to the extent provided in this section, be ...
In the case of an individual, a loss on section 1244 stock issued to such individual or to a partnership which would (but for this section) be treated as a loss from the sale or exchange of a capital asset shall, to the extent provided in this section, be ...
26 USC 1254
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
Under regulations prescribed by the Secretary-...
Under regulations prescribed by the Secretary-...
26 USC 1256
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
(May 13, 2024)
For purposes of this subtitle-...
For purposes of this subtitle-...
26 USC 1272
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART V: SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart A: Original Issue Discount
(May 13, 2024)
This section shall not apply to any holder-...
This section shall not apply to any holder-...
26 USC 1274
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter P: Capital Gains and Losses / PART V: SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart A: Original Issue Discount
(May 13, 2024)
In the case of any debt instrument to which this section applies, for purposes of this subpart, the issue price shall be-...
In the case of any debt instrument to which this section applies, for purposes of this subpart, the issue price shall be-...
26 USC 1361
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART I: IN GENERAL
(May 13, 2024)
In the case of a bank which changes from the reserve method of accounting for bad debts described in section 585 or 593 for its first taxable year for which an election under section 1362(a) is in effect, the bank may elect to take into account any adjustm...
In the case of a bank which changes from the reserve method of accounting for bad debts described in section 585 or 593 for its first taxable year for which an election under section 1362(a) is in effect, the bank may elect to take into account any adjustm...
26 USC 1362
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART I: IN GENERAL
(May 13, 2024)
An election under subsection (a) shall be effective for the taxable year of the corporation for which it is made and for all succeeding taxable years of the corporation, until such election is terminated under subsection (d)....
An election under subsection (a) shall be effective for the taxable year of the corporation for which it is made and for all succeeding taxable years of the corporation, until such election is terminated under subsection (d)....
26 USC 1371
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART III: SPECIAL RULES
(May 13, 2024)
Except as otherwise provided in this title, and except to the extent inconsistent with this subchapter, subchapter C shall apply to an S corporation and its shareholders....
Except as otherwise provided in this title, and except to the extent inconsistent with this subchapter, subchapter C shall apply to an S corporation and its shareholders....
26 USC 1374
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART III: SPECIAL RULES
(May 13, 2024)
If for any taxable year beginning in the recognition period an S corporation has a net recognized built-in gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such corporation for such taxable year....
If for any taxable year beginning in the recognition period an S corporation has a net recognized built-in gain, there is hereby imposed a tax (computed under subsection (b)) on the income of such corporation for such taxable year....
26 USC 1375
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART III: SPECIAL RULES
(May 13, 2024)
If for the taxable year an S corporation has-...
If for the taxable year an S corporation has-...
26 USC 1377
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART IV: DEFINITIONS; MISCELLANEOUS
(May 13, 2024)
For purposes of this subchapter-...
For purposes of this subchapter-...
26 USC 1379
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 1: NORMAL TAXES AND SURTAXES / Subchapter S: Tax Treatment of S Corporations and Their Shareholders / PART IV: DEFINITIONS; MISCELLANEOUS
(May 13, 2024)
Any election made under section 1372(a) (as in effect before the enactment of the Subchapter S Revision Act of 1982) shall be treated as an election made under section 1362....
Any election made under section 1372(a) (as in effect before the enactment of the Subchapter S Revision Act of 1982) shall be treated as an election made under section 1362....
26 USC 1504
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 6: CONSOLIDATED RETURNS / Subchapter A: Returns and Payment of Tax
(May 13, 2024)
For purposes of this subtitle-...
For purposes of this subtitle-...
26 USC 1561
TITLE 26: INTERNAL REVENUE CODE / Subtitle A: Income Taxes / CHAPTER 6: CONSOLIDATED RETURNS / Subchapter B: Related Rules / PART II: CERTAIN CONTROLLED CORPORATIONS
(May 13, 2024)
The component members of a controlled group of corporations on a December 31 shall, for their taxable years which include such December 31, be limited for purposes of this subtitle to one $250,000 ($150,000 if any component member is a corporation describe...
The component members of a controlled group of corporations on a December 31 shall, for their taxable years which include such December 31, be limited for purposes of this subtitle to one $250,000 ($150,000 if any component member is a corporation describe...
26 USC 3111
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 21: FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter B: Tax on Employers
(May 13, 2024)
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as def...
In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to 6.2 percent of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as def...
26 USC 3131
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 21: FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter D: Credits
(May 13, 2024)
In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 100 percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter....
In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 100 percent of the qualified sick leave wages paid by such employer with respect to such calendar quarter....
26 USC 3132
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 21: FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter D: Credits
(May 13, 2024)
In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 100 percent of the qualified family leave wages paid by such employer with respect to such calendar quarter....
In the case of an employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 100 percent of the qualified family leave wages paid by such employer with respect to such calendar quarter....
26 USC 3134
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 21: FEDERAL INSURANCE CONTRIBUTIONS ACT / Subchapter D: Credits
(May 13, 2024)
In the case of an eligible employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 70 percent of the qualified wages with respect to each employee of such employer for such calendar quar...
In the case of an eligible employer, there shall be allowed as a credit against applicable employment taxes for each calendar quarter an amount equal to 70 percent of the qualified wages with respect to each employee of such employer for such calendar quar...
26 USC 3302
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 23: FEDERAL UNEMPLOYMENT TAX ACT
(May 13, 2024)
(1) The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment c...
(1) The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment c...
26 USC 3304
TITLE 26: INTERNAL REVENUE CODE / Subtitle C: Employment Taxes / CHAPTER 23: FEDERAL UNEMPLOYMENT TAX ACT
(May 13, 2024)
The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that-...
The Secretary of Labor shall approve any State law submitted to him, within 30 days of such submission, which he finds provides that-...
26 USC 4041
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 31: RETAIL EXCISE TAXES / Subchapter B: Special Fuels
(May 13, 2024)
Under regulations prescribed by the Secretary, no tax shall be imposed under this section-...
Under regulations prescribed by the Secretary, no tax shall be imposed under this section-...
26 USC 4261
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 33: FACILITIES AND SERVICES / Subchapter C: Transportation by Air / PART I: PERSONS
(May 13, 2024)
There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid....
There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid....
26 USC 4271
TITLE 26: INTERNAL REVENUE CODE / Subtitle D: Miscellaneous Excise Taxes / CHAPTER 33: FACILITIES AND SERVICES / Subchapter C: Transportation by Air / PART II: PROPERTY
(May 13, 2024)
There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subs...
There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subs...
26 USC 6011
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART II: TAX RETURNS OR STATEMENTS / Subpart A: General Requirement
(May 13, 2024)
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretar...
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretar...
26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart A
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart A: Information Concerning Persons Subject to Special Provisions
(May 13, 2024)
26 USC 6037
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart A: Information Concerning Persons Subject to Special Provisions
(May 13, 2024)
Every S corporation shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, the names and addresses of all persons owning stock in the corporation at any time during the taxa...
Every S corporation shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, the names and addresses of all persons owning stock in the corporation at any time during the taxa...
26 USC 6039D
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart A: Information Concerning Persons Subject to Special Provisions
(May 13, 2024)
Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such...
Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such...
26 USC 6042
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart B: Information Concerning Transactions With Other Persons
(May 13, 2024)
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing-...
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing-...
26 USC 6048
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart B: Information Concerning Transactions With Other Persons
(May 13, 2024)
26 USC 6050R
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter A: Returns and Records / PART III: INFORMATION RETURNS / Subpart B: Information Concerning Transactions With Other Persons
(May 13, 2024)
Every person-...
Every person-...
26 USC 6103
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 61: INFORMATION AND RETURNS / Subchapter B: Miscellaneous Provisions
(May 13, 2024)
Returns and return information shall be confidential, and except as authorized by this title-...
Returns and return information shall be confidential, and except as authorized by this title-...
26 USC 6501
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 66: LIMITATIONS / Subchapter A: Limitations on Assessment and Collection
(May 13, 2024)
Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp,...
Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp,...
26 USC 6693
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 68: ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES / Subchapter B: Assessable Penalties / PART I: GENERAL PROVISIONS
(May 13, 2024)
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) does not apply to the assessment or collection of any penalty imposed by this section....
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) does not apply to the assessment or collection of any penalty imposed by this section....
26 USC 6722
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 68: ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES / Subchapter B: Assessable Penalties / PART II: FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
(May 13, 2024)
If 1 or more failures to which subsection (a) applies are due to intentional disregard of the requirement to furnish a payee statement (or the correct information reporting requirement), then, with respect to each such failure-...
If 1 or more failures to which subsection (a) applies are due to intentional disregard of the requirement to furnish a payee statement (or the correct information reporting requirement), then, with respect to each such failure-...
26 USC 7701
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 79: DEFINITIONS
(May 13, 2024)
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-...
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-...
26 USC 7805
TITLE 26: INTERNAL REVENUE CODE / Subtitle F: Procedure and Administration / CHAPTER 80: GENERAL RULES / Subchapter A: Application of Internal Revenue Laws
(May 13, 2024)
Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules ...
Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary shall prescribe all needful rules and regulations for the enforcement of this title, including all rules ...
26 USC 9502
TITLE 26: INTERNAL REVENUE CODE / Subtitle I: Trust Fund Code / CHAPTER 98: TRUST FUND CODE / Subchapter A: Establishment of Trust Funds
(May 13, 2024)
There is established in the Treasury of the United States a trust fund to be known as the "Airport and Airway Trust Fund", consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this secti...
There is established in the Treasury of the United States a trust fund to be known as the "Airport and Airway Trust Fund", consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this secti...
26 USC 9503
TITLE 26: INTERNAL REVENUE CODE / Subtitle I: Trust Fund Code / CHAPTER 98: TRUST FUND CODE / Subchapter A: Establishment of Trust Funds
(May 13, 2024)
There is established in the Treasury of the United States a trust fund to be known as the "Highway Trust Fund", consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b)....
There is established in the Treasury of the United States a trust fund to be known as the "Highway Trust Fund", consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b)....
28 USC 509
TITLE 28: JUDICIARY AND JUDICIAL PROCEDURE / PART II: DEPARTMENT OF JUSTICE / CHAPTER 31: THE ATTORNEY GENERAL
(March 23, 2024)
All functions of other officers of the Department of Justice and all functions of agencies and employees of the Department of Justice are vested in the Attorney General except the functions-...
All functions of other officers of the Department of Justice and all functions of agencies and employees of the Department of Justice are vested in the Attorney General except the functions-...
28 USC 524
TITLE 28: JUDICIARY AND JUDICIAL PROCEDURE / PART II: DEPARTMENT OF JUSTICE / CHAPTER 31: THE ATTORNEY GENERAL
(March 23, 2024)
(a) Appropriations for the Department of Justice are available to the Attorney General for payment of-...
(a) Appropriations for the Department of Justice are available to the Attorney General for payment of-...
28 USC 586
TITLE 28: JUDICIARY AND JUDICIAL PROCEDURE / PART II: DEPARTMENT OF JUSTICE / CHAPTER 39: UNITED STATES TRUSTEES
(March 23, 2024)
(a) Each United States trustee, within the region for which such United States trustee is appointed, shall-...
(a) Each United States trustee, within the region for which such United States trustee is appointed, shall-...
28 USC 2073
TITLE 28: JUDICIARY AND JUDICIAL PROCEDURE / PART V: PROCEDURE / CHAPTER 131: RULES OF COURTS
(March 23, 2024)
(a)(1) The Judicial Conference shall prescribe and publish the procedures for the consideration of proposed rules under this section....
(a)(1) The Judicial Conference shall prescribe and publish the procedures for the consideration of proposed rules under this section....
29 USC 141
TITLE 29: LABOR / CHAPTER 7: LABOR-MANAGEMENT RELATIONS / SUBCHAPTER I: GENERAL PROVISIONS
(December 26, 2023)
(a) This chapter may be cited as the "Labor Management Relations Act, 1947"....
(a) This chapter may be cited as the "Labor Management Relations Act, 1947"....
29 USC 551
TITLE 29: LABOR / CHAPTER 12: DEPARTMENT OF LABOR
(December 26, 2023)
There shall be an executive department in the Government to be called the Department of Labor, with a Secretary of Labor, who shall be the head thereof, to be appointed by the President, by and with the advice and consent of the Senate, and whose tenure of...
There shall be an executive department in the Government to be called the Department of Labor, with a Secretary of Labor, who shall be the head thereof, to be appointed by the President, by and with the advice and consent of the Senate, and whose tenure of...
29 USC 701
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / GENERAL PROVISIONS
(December 26, 2023)
Congress finds that-...
Congress finds that-...
29 USC 721
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER I: VOCATIONAL REHABILITATION SERVICES / Part A: General Provisions
(December 26, 2023)
The State plan for vocational rehabilitation services shall be subject to-...
The State plan for vocational rehabilitation services shall be subject to-...
29 USC 723
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER I: VOCATIONAL REHABILITATION SERVICES / Part A: General Provisions
(December 26, 2023)
Vocational rehabilitation services provided under this subchapter are any services described in an individualized plan for employment necessary to assist an individual with a disability in preparing for, securing, retaining, or regaining an employment outc...
Vocational rehabilitation services provided under this subchapter are any services described in an individualized plan for employment necessary to assist an individual with a disability in preparing for, securing, retaining, or regaining an employment outc...
29 USC 763
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER II: RESEARCH AND TRAINING
(December 26, 2023)
(1) In order to promote coordination and cooperation among Federal departments and agencies conducting disability, independent living, and rehabilitation research programs, including programs relating to assistive technology research and research that inco...
(1) In order to promote coordination and cooperation among Federal departments and agencies conducting disability, independent living, and rehabilitation research programs, including programs relating to assistive technology research and research that inco...
29 USC 764
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER II: RESEARCH AND TRAINING
(December 26, 2023)
(1) To the extent consistent with priorities established in the 5-year plan described in section 762(h) of this title, the Director may make grants to and contracts with States and public or private agencies and organizations, including institutions of hig...
(1) To the extent consistent with priorities established in the 5-year plan described in section 762(h) of this title, the Director may make grants to and contracts with States and public or private agencies and organizations, including institutions of hig...
29 USC 765
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER II: RESEARCH AND TRAINING
(December 26, 2023)
Subject to the availability of appropriations, the Secretary shall establish in the Department of Health and Human Services a Disability, Independent Living, and Rehabilitation Research Advisory Council (referred to in this section as the "Council") compos...
Subject to the availability of appropriations, the Secretary shall establish in the Department of Health and Human Services a Disability, Independent Living, and Rehabilitation Research Advisory Council (referred to in this section as the "Council") compos...
29 USC 794g
TITLE 29: LABOR / CHAPTER 16: VOCATIONAL REHABILITATION AND OTHER REHABILITATION SERVICES / SUBCHAPTER V: RIGHTS AND ADVOCACY
(December 26, 2023)
No entity, including a contractor or subcontractor of the entity, which holds a special wage certificate as described in section 14(c) of the Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)) may compensate an individual with a disability who is age 24 o...
No entity, including a contractor or subcontractor of the entity, which holds a special wage certificate as described in section 14(c) of the Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)) may compensate an individual with a disability who is age 24 o...
29 USC 1055
TITLE 29: LABOR / CHAPTER 18: EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM / SUBCHAPTER I: PROTECTION OF EMPLOYEE BENEFIT RIGHTS / misc: / part 2: participation and vesting
(December 26, 2023)
Each pension plan to which this section applies shall provide that-...
Each pension plan to which this section applies shall provide that-...
29 USC 1803
TITLE 29: LABOR / CHAPTER 20: MIGRANT AND SEASONAL AGRICULTURAL WORKER PROTECTION
(December 26, 2023)
(a) The following persons are not subject to this chapter:...
(a) The following persons are not subject to this chapter:...
29 USC 2109
TITLE 29: LABOR / CHAPTER 23: WORKER ADJUSTMENT AND RETRAINING NOTIFICATION
(December 26, 2023)
Two years after August 4, 1988, the Comptroller General shall submit to the Committee on Small Business of both the House and Senate, the Committee on Labor and Human Resources, and the Committee on Education and Labor a report containing a detailed and ob...
Two years after August 4, 1988, the Comptroller General shall submit to the Committee on Small Business of both the House and Senate, the Committee on Labor and Human Resources, and the Committee on Education and Labor a report containing a detailed and ob...
29 USC 2633
TITLE 29: LABOR / CHAPTER 28: FAMILY AND MEDICAL LEAVE / SUBCHAPTER II: COMMISSION ON LEAVE
(December 26, 2023)
Any vacancy on the Commission shall be filled in the manner in which the original appointment was made. The vacancy shall not affect the power of the remaining members to execute the duties of the Commission....
Any vacancy on the Commission shall be filled in the manner in which the original appointment was made. The vacancy shall not affect the power of the remaining members to execute the duties of the Commission....
29 USC 3002
TITLE 29: LABOR / CHAPTER 31: ASSISTIVE TECHNOLOGY FOR INDIVIDUALS WITH DISABILITIES
(December 26, 2023)
In this chapter:...
In this chapter:...
29 USC 3031 to 3037
TITLE 29: LABOR / CHAPTER 31: ASSISTIVE TECHNOLOGY FOR INDIVIDUALS WITH DISABILITIES
(December 26, 2023)
29 USC 3151
TITLE 29: LABOR / CHAPTER 32: WORKFORCE INNOVATION AND OPPORTUNITY / SUBCHAPTER I: WORKFORCE DEVELOPMENT ACTIVITIES / Part B: Workforce Investment Activities and Providers / subpart 1: workforce investment activities and providers
(December 26, 2023)
Consistent with an approved State plan, the local board for a local area, with the agreement of the chief elected official for the local area, shall-...
Consistent with an approved State plan, the local board for a local area, with the agreement of the chief elected official for the local area, shall-...
29 USC 3171
TITLE 29: LABOR / CHAPTER 32: WORKFORCE INNOVATION AND OPPORTUNITY / SUBCHAPTER I: WORKFORCE DEVELOPMENT ACTIVITIES / Part B: Workforce Investment Activities and Providers / subpart 3: adult and dislocated worker employment and training activities
(December 26, 2023)
The Secretary shall make allotments under paragraphs (1)(B) and (2)(B) of section 3172(b) of this title to each State that meets the requirements of section 3112 or 3113 of this title and grants under paragraphs (1)(A) and (2)(A) of section 3172(b) of this...
The Secretary shall make allotments under paragraphs (1)(B) and (2)(B) of section 3172(b) of this title to each State that meets the requirements of section 3112 or 3113 of this title and grants under paragraphs (1)(A) and (2)(A) of section 3172(b) of this...
29 USC 3224
TITLE 29: LABOR / CHAPTER 32: WORKFORCE INNOVATION AND OPPORTUNITY / SUBCHAPTER I: WORKFORCE DEVELOPMENT ACTIVITIES / Part D: National Programs
(December 26, 2023)
Of the amount made available pursuant to section 3172(a)(2)(A) of this title for any program year, the Secretary shall use not more than 10 percent of such amount to carry out demonstration and pilot projects, multiservice projects, and multistate projects...
Of the amount made available pursuant to section 3172(a)(2)(A) of this title for any program year, the Secretary shall use not more than 10 percent of such amount to carry out demonstration and pilot projects, multiservice projects, and multistate projects...
29 USC 3271
TITLE 29: LABOR / CHAPTER 32: WORKFORCE INNOVATION AND OPPORTUNITY / SUBCHAPTER II: ADULT EDUCATION AND LITERACY
(December 26, 2023)
It is the purpose of this subchapter to create a partnership among the Federal Government, States, and localities to provide, on a voluntary basis, adult education and literacy activities, in order to-...
It is the purpose of this subchapter to create a partnership among the Federal Government, States, and localities to provide, on a voluntary basis, adult education and literacy activities, in order to-...
30 USC 192
TITLE 30: MINERAL LANDS AND MINING / CHAPTER 3A: LEASES AND PROSPECTING PERMITS / SUBCHAPTER I: GENERAL PROVISIONS
(March 23, 2024)
All royalty accruing to the United States under any oil or gas lease or permit under this chapter on demand of the Secretary of the Interior shall be paid in oil or gas....
All royalty accruing to the United States under any oil or gas lease or permit under this chapter on demand of the Secretary of the Interior shall be paid in oil or gas....
30 USC 1606
TITLE 30: MINERAL LANDS AND MINING / CHAPTER 28: MATERIALS AND MINERALS POLICY, RESEARCH, AND DEVELOPMENT
(March 23, 2024)
In this section:...
In this section:...
31 USC 501
TITLE 31: MONEY AND FINANCE / SUBTITLE I: GENERAL / CHAPTER 5: OFFICE OF MANAGEMENT AND BUDGET / SUBCHAPTER I: ORGANIZATION
(March 23, 2024)
The Office of Management and Budget is an office in the Executive Office of the President....
The Office of Management and Budget is an office in the Executive Office of the President....
31 USC 901
TITLE 31: MONEY AND FINANCE / SUBTITLE I: GENERAL / CHAPTER 9: AGENCY CHIEF FINANCIAL OFFICERS
(March 23, 2024)
(a) There shall be within each agency described in subsection (b) an agency Chief Financial Officer. Each agency Chief Financial Officer shall-...
(a) There shall be within each agency described in subsection (b) an agency Chief Financial Officer. Each agency Chief Financial Officer shall-...
31 USC 1105
TITLE 31: MONEY AND FINANCE / SUBTITLE II: THE BUDGET PROCESS / CHAPTER 11: THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
(March 23, 2024)
(a) On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summ...
(a) On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summ...
31 USC 3554
TITLE 31: MONEY AND FINANCE / SUBTITLE III: FINANCIAL MANAGEMENT / CHAPTER 35: ACCOUNTING AND COLLECTION / SUBCHAPTER V: PROCUREMENT PROTEST SYSTEM
(March 23, 2024)
(a)(1) To the maximum extent practicable, the Comptroller General shall provide for the inexpensive and expeditious resolution of protests under this subchapter. Except as provided under paragraph (2) of this subsection, the Comptroller General shall issue...
(a)(1) To the maximum extent practicable, the Comptroller General shall provide for the inexpensive and expeditious resolution of protests under this subchapter. Except as provided under paragraph (2) of this subsection, the Comptroller General shall issue...
31 USC 3718
TITLE 31: MONEY AND FINANCE / SUBTITLE III: FINANCIAL MANAGEMENT / CHAPTER 37: CLAIMS / SUBCHAPTER II: CLAIMS OF THE UNITED STATES GOVERNMENT
(March 23, 2024)
(a) Under conditions the head of an executive, judicial, or legislative agency considers appropriate, the head of the agency may enter into a contract with a person for collection service to recover indebtedness owed, or to locate or recover assets of, the...
(a) Under conditions the head of an executive, judicial, or legislative agency considers appropriate, the head of the agency may enter into a contract with a person for collection service to recover indebtedness owed, or to locate or recover assets of, the...
31 USC 3903
TITLE 31: MONEY AND FINANCE / SUBTITLE III: FINANCIAL MANAGEMENT / CHAPTER 39: PROMPT PAYMENT
(March 23, 2024)
(a) The Director of the Office of Management and Budget shall prescribe regulations to carry out section 3902 of this title. The regulations shall-...
(a) The Director of the Office of Management and Budget shall prescribe regulations to carry out section 3902 of this title. The regulations shall-...
31 USC 5336
TITLE 31: MONEY AND FINANCE / SUBTITLE IV: MONEY / CHAPTER 53: MONETARY TRANSACTIONS / SUBCHAPTER II: RECORDS AND REPORTS ON MONETARY INSTRUMENTS TRANSACTIONS
(March 23, 2024)
(a) Definitions.-In this section:...
(a) Definitions.-In this section:...
31 USC 6101
TITLE 31: MONEY AND FINANCE / SUBTITLE V: GENERAL ASSISTANCE ADMINISTRATION / CHAPTER 61: PROGRAM INFORMATION
(March 23, 2024)
In this chapter-...
In this chapter-...
31 USC 6701
TITLE 31: MONEY AND FINANCE / SUBTITLE V: GENERAL ASSISTANCE ADMINISTRATION / CHAPTER 67: FEDERAL PAYMENTS
(March 23, 2024)
(a) Payment and Use.-...
(a) Payment and Use.-...
31 USC 7505
TITLE 31: MONEY AND FINANCE / SUBTITLE V: GENERAL ASSISTANCE ADMINISTRATION / CHAPTER 75: REQUIREMENTS FOR SINGLE AUDITS
(March 23, 2024)
(a) The Director, after consultation with the Comptroller General, and appropriate officials from Federal, State, and local governments and nonprofit organizations shall prescribe guidance to implement this chapter. Each Federal agency shall promulgate suc...
(a) The Director, after consultation with the Comptroller General, and appropriate officials from Federal, State, and local governments and nonprofit organizations shall prescribe guidance to implement this chapter. Each Federal agency shall promulgate suc...
33 USC 1321
TITLE 33: NAVIGATION AND NAVIGABLE WATERS / CHAPTER 26: WATER POLLUTION PREVENTION AND CONTROL / SUBCHAPTER III: STANDARDS AND ENFORCEMENT
(March 18, 2024)
For the purpose of this section, the term-...
For the purpose of this section, the term-...
33 USC 1803
TITLE 33: NAVIGATION AND NAVIGABLE WATERS / CHAPTER 32: INLAND WATERWAYS TRUST FUND
(March 18, 2024)
The Secretary of Transportation, and the Secretary of Commerce, in consultation with the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of...
The Secretary of Transportation, and the Secretary of Commerce, in consultation with the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of...
33 USC 2301 to 2302
TITLE 33: NAVIGATION AND NAVIGABLE WATERS / CHAPTER 36: WATER RESOURCES DEVELOPMENT / SUBCHAPTER V: GENERAL PROVISIONS
(March 18, 2024)
33 USC 2313
TITLE 33: NAVIGATION AND NAVIGABLE WATERS / CHAPTER 36: WATER RESOURCES DEVELOPMENT / SUBCHAPTER V: GENERAL PROVISIONS
(March 18, 2024)
The Secretary is authorized to carry out basic, applied, and advanced research activities as required to aid in the planning, design, construction, operation, and maintenance of water resources development projects and to support the missions and authoriti...
The Secretary is authorized to carry out basic, applied, and advanced research activities as required to aid in the planning, design, construction, operation, and maintenance of water resources development projects and to support the missions and authoriti...
34 USC Ch. 101
TITLE 34: CRIME CONTROL AND LAW ENFORCEMENT / Subtitle I: Comprehensive Acts / CHAPTER 101: JUSTICE SYSTEM IMPROVEMENT
(March 18, 2024)
34 USC 12186
TITLE 34: CRIME CONTROL AND LAW ENFORCEMENT / Subtitle I: Comprehensive Acts / CHAPTER 121: VIOLENT CRIME CONTROL AND LAW ENFORCEMENT / SUBCHAPTER II: CRIME PREVENTION / Part E: National Community Economic Partnership / subpart 1: community economic partnership investment funds
(March 18, 2024)
The Secretary shall give priority in providing lines of credit under this subpart to community development corporations that propose to undertake economic development activities in distressed communities that target women, Native Americans, at risk youth, ...
The Secretary shall give priority in providing lines of credit under this subpart to community development corporations that propose to undertake economic development activities in distressed communities that target women, Native Americans, at risk youth, ...
35 USC 2
TITLE 35: PATENTS / PART I: UNITED STATES PATENT AND TRADEMARK OFFICE / CHAPTER 1: ESTABLISHMENT, OFFICERS AND EMPLOYEES, FUNCTIONS
(October 6, 2023)
(a) In General.-The United States Patent and Trademark Office, subject to the policy direction of the Secretary of Commerce-...
(a) In General.-The United States Patent and Trademark Office, subject to the policy direction of the Secretary of Commerce-...
35 USC 5
TITLE 35: PATENTS / PART I: UNITED STATES PATENT AND TRADEMARK OFFICE / CHAPTER 1: ESTABLISHMENT, OFFICERS AND EMPLOYEES, FUNCTIONS
(October 6, 2023)
(a) Establishment of Public Advisory Committees.-...
(a) Establishment of Public Advisory Committees.-...
35 USC 41
TITLE 35: PATENTS / PART I: UNITED STATES PATENT AND TRADEMARK OFFICE / CHAPTER 4: PATENT FEES; FUNDING; SEARCH SYSTEMS
(October 6, 2023)
(a) General Fees.-The Director shall charge the following fees:...
(a) General Fees.-The Director shall charge the following fees:...
35 USC 200
TITLE 35: PATENTS / PART II: PATENTABILITY OF INVENTIONS AND GRANT OF PATENTS / CHAPTER 18: PATENT RIGHTS IN INVENTIONS MADE WITH FEDERAL ASSISTANCE
(October 6, 2023)
It is the policy and objective of the Congress to use the patent system to promote the utilization of inventions arising from federally supported research or development; to encourage maximum participation of small business firms in federally supported res...
It is the policy and objective of the Congress to use the patent system to promote the utilization of inventions arising from federally supported research or development; to encourage maximum participation of small business firms in federally supported res...
35 USC 201
TITLE 35: PATENTS / PART II: PATENTABILITY OF INVENTIONS AND GRANT OF PATENTS / CHAPTER 18: PATENT RIGHTS IN INVENTIONS MADE WITH FEDERAL ASSISTANCE
(October 6, 2023)
As used in this chapter-...
As used in this chapter-...
35 USC 202
TITLE 35: PATENTS / PART II: PATENTABILITY OF INVENTIONS AND GRANT OF PATENTS / CHAPTER 18: PATENT RIGHTS IN INVENTIONS MADE WITH FEDERAL ASSISTANCE
(October 6, 2023)
(a) Each nonprofit organization or small business firm may, within a reasonable time after disclosure as required by paragraph (c)(1) of this section, elect to retain title to any subject invention: Provided, however, That a funding agreement may provide o...
(a) Each nonprofit organization or small business firm may, within a reasonable time after disclosure as required by paragraph (c)(1) of this section, elect to retain title to any subject invention: Provided, however, That a funding agreement may provide o...