26 USC Ch. 5: Front Matter
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26 USC Ch. 5: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 5-TAX ON TRANSFERS TO AVOID INCOME TAX

CHAPTER 5-TAX ON TRANSFERS TO AVOID INCOME TAX

Sec.
1491.
Imposition of tax.
1492.
Nontaxable transfers.
1493.
Definition of foreign trust.1

        

1494.
Payment and collection.

        

Chapter Referred to in Other Sections

This chapter is referred to in sections 991, 6013, 7851 of this title.

1 Section repealed by Pub. L. 89–809 without corresponding amendment of chapter analysis.