dreamproit/uscode huggingface dataset:
22 U.S.C. § 6434 (FOREIGN RELATIONS AND INTERCOURSE)
§ 6434. Applicability of other laws
Chapter 10 of title 5 shall not apply to the Commission.
(Pub. L. 105–292, title II, § 206, formerly § 204, Oct. 27, 1998, 112 Stat. 2799; renumbered § 206, Pub. L. 106–55, § 1(b)(2), Aug. 17, 1999, 113 Stat. 401; amended Pub. L. 117–286, § 4(a)(172), Dec. 27, 2022, 136 Stat. 4324.)
heading: Editorial Notes
heading: Prior Provisions
text: A prior section 206 of Pub. L. 105–292 was renumbered section 209 and is classified to section 6436 of this title.
heading: Amendments
text: 2022—Pub. L. 117–286 substituted “Chapter 10 of title 5” for “The Federal Advisory Committee Act (5 U.S.C. App.)”.
24 U.S.C. § 170a (HOSPITALS AND ASYLUMS)
§ 170a. Maximum amount available from Federal sources
In fiscal year 1989 and thereafter, the maximum amount available to Saint Elizabeths Hospital from Federal sources shall not exceed the total of the following amounts: the appropriations made under this heading, amounts billed to Federal agencies and entities by the District of Columbia for services provided at Saint Elizabeths Hospital, and amounts authorized by titles XVIII and XIX of the Social Security Act [42 U.S.C. 1395 et seq., 1396 et seq.]. This maximum amount shall not include Federal funds appropriated to the District of Columbia under “Federal Payment to the District of Columbia” and payments made pursuant to section 9(c) of Public Law 98–621.
(Pub. L. 100–436, title II, Sept. 20, 1988, 102 Stat. 1693.)
heading: Editorial Notes
heading: References in Text
text: The appropriations made under this heading, referred to in text, refers to appropriations under the headings “Alcohol, Drug Abuse, and Mental Health Administration” and “federal subsidy for saint elizabeths hospital” of title II, “Department of Health and Human Services”, of the Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriation Act, 1989, Pub. L. 100–436.
The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII and XIX of the Act are classified generally to subchapters XVIII (§ 1395 et seq.) and XIX (§ 1396 et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
Section 9(c) of Public Law 98–621, referred to in text, is section 9(c) of Pub. L. 98–621, Nov. 8, 1984, 98 Stat. 3378, par. (1) of which is classified to section 225g(c) of this title.
heading: Codification
text: Section is from the appropriation act cited as the credit to this section.
heading: Statutory Notes and Related Subsidiaries
heading: Similar Provisions
text: Similar provisions were contained in the following prior appropriation acts:
Pub. L. 100–202, § 101(h) [title II], Dec. 22, 1987, 101 Stat. 1329–256, 1329–267.
Pub. L. 99–500, § 101(i) [H.R. 5233, title II], Oct. 18, 1986, 100 Stat. 1783–287, and Pub. L. 99–591, § 101(i) [H.R. 5233, title II], Oct. 30, 1986, 100 Stat. 3341–287.
Pub. L. 99–178, title II, Dec. 12, 1985, 99 Stat. 1113.
25 U.S.C. § 166 (INDIANS)
§ 166. Applicability of chapter 10 of title 5
The activities of the Department of the Interior associated with the Department’s consultation with Indian tribes and organizations related to the management of funds held in trust by the United States for Indian tribes shall be exempt from chapter 10 of title 5.
(Pub. L. 103–435, § 19, Nov. 2, 1994, 108 Stat. 4574; Pub. L. 117–286, § 4(a)(180), Dec. 27, 2022, 136 Stat. 4325.)
heading: Editorial Notes
heading: Amendments
text: 2022—Pub. L. 117–286 substituted “chapter 10 of title 5” for “Federal Advisory Committee Act” in section catchline and “chapter 10 of title 5.” for “the Federal Advisory Committee Act (5 U.S.C. App.).” in text.
25 U.S.C. § 4046 (INDIANS)
§ 4046. Advisory board
(a) Establishment and membership
Notwithstanding any other provision of law, the Special Trustee shall establish an advisory board to provide advice on all matters within the jurisdiction of the Special Trustee. The advisory board shall consist of nine members, appointed by the Special Trustee after consultation with Indian tribes and appropriate Indian organizations, of which—
(1) five members shall represent trust fund account holders, including both tribal and Individual Indian Money accounts;
(2) two members shall have practical experience in trust fund and financial management;
(3) one member shall have practical experience in fiduciary investment management; and
(4) one member, from academia, shall have knowledge of general management of large organizations.
(b) Term
Each member shall serve a term of two years.
(c) Chapter 10 of title 5
The advisory board shall not be subject to chapter 10 of title 5.
(d) Termination
The advisory board shall terminate upon termination of the Office of Special Trustee.
(Pub. L. 103–412, title III, § 306, Oct. 25, 1994, 108 Stat. 4249; Pub. L. 104–109, § 6(b), Feb. 12, 1996, 110 Stat. 764; Pub. L. 117–286, § 4(a)(184), Dec. 27, 2022, 136 Stat. 4326.)
heading: Editorial Notes
heading: Amendments
text: 2022—Subsec. (c). Pub. L. 117–286 substituted “Chapter 10 of title 5” for “FACA” in heading and “chapter 10 of title 5.” for “the Federal Advisory Committee Act.” in text.
1996—Subsec. (d). Pub. L. 104–109 substituted “advisory board” for “Advisory Board”.
heading: Statutory Notes and Related Subsidiaries
heading: Appointment of New Members
text: Pub. L. 108–7, div. F, title I, § 133, Feb. 20, 2003, 117 Stat. 243, provided that: “Within 90 days of enactment of this Act [Feb. 20, 2003] the Special Trustee for American Indians, in consultation with the Secretary of the Interior and the Tribes, shall appoint new members to the Special Trustee Advisory Board.”
26 U.S.C. § 280E (INTERNAL REVENUE CODE)
§ 280E. Expenditures in connection with the illegal sale of drugs
No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
(Added Pub. L. 97–248, title III, § 351(a), Sept. 3, 1982, 96 Stat. 640.)
heading: Editorial Notes
heading: References in Text
text: The Controlled Substances Act, referred to in text, is title II of Pub. L. 91–513, Oct. 27, 1970, 84 Stat. 1242, which is classified principally to subchapter I (§ 801 et seq.) of chapter 13 of Title 21, Food and Drugs. Schedules I and II are set out in section 812 of Title 21. For complete classification of this Act to the Code, see Short Title note set out under section 801 of Title 21 and Tables.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Pub. L. 97–248, title III, § 351(c), Sept. 3, 1982, 96 Stat. 640, provided that: “The amendments made by this section [enacting this section] shall apply to amounts paid or incurred after the date of the enactment of this Act [Sept. 3, 1982] in taxable years ending after such date.”
26 U.S.C. § 1052 (INTERNAL REVENUE CODE)
§ 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
(a) Revenue Act of 1932
If the property was acquired, after February 28, 1913, in any taxable year beginning before January 1, 1934, and the basis thereof, for purposes of the Revenue Act of 1932 was prescribed by section 113(a)(6), (7), or (9) of such Act (47 Stat. 199), then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Revenue Act of 1932.
(b) Revenue Act of 1934
If the property was acquired, after February 28, 1913, in any taxable year beginning before January 1, 1936, and the basis thereof, for purposes of the Revenue Act of 1934, was prescribed by section 113(a)(6), (7), or (8) of such Act (48 Stat. 706), then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Revenue Act of 1934.
(c) Internal Revenue Code of 1939
If the property was acquired, after February 28, 1913, in a transaction to which the Internal Revenue Code of 1939 applied, and the basis thereof, for purposes of the Internal Revenue Code of 1939, was prescribed by section 113(a)(6), (7), (8), (13), (15), (18), (19), or (23) of such code, then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Internal Revenue Code of 1939.
(Aug. 16, 1954, ch. 736, 68A Stat. 310.)
heading: Editorial Notes
heading: References in Text
text: Revenue Act of 1932, referred to in section catchline and subsec. (a), is act June 6, 1932, ch. 209, 47 Stat. 169. For complete classification of the Act to the Code, see Tables.
Revenue Act of 1934, referred to in section catchline and subsec. (b), is act May 10, 1934, ch. 277, 48 Stat. 680. For complete classification of this Act to the Code, see Tables.
The Internal Revenue Code of 1939, referred to in section catchline and subsec. (c), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. For Table comparisons of the 1939 Code to the 1986 Code, see table I preceding section 1 of this title.
Section 113 of the Internal Revenue Code of 1939, referred to in subsec. (c), was classified to section 113 of former Title 26, Internal Revenue Code. Section 113 was repealed by section 7851(a)(1)(A) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
26 U.S.C. § 6521 (INTERNAL REVENUE CODE)
§ 6521. Mitigation of effect of limitation in case of related taxes under different chapters
(a) Self-employment tax and tax on wages
In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
(1) If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and
(2) If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and
(3) If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section 7122, relating to compromises),
then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the assessment, as the case may be, which would be required with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section 7122, relating to compromises).
(b) Definitions
For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 814.)
heading: Editorial Notes
heading: References in Text
text: The Federal Insurance Contributions Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.
26 U.S.C. § 6612 (INTERNAL REVENUE CODE)
§ 6612. Cross references
(a) Interest on judgments for overpayments
For interest on judgments for overpayments, see 28 U.S.C. 2411(a).
(b) Adjustments
For provisions prohibiting interest on certain adjustments in tax, see section 6413(a).
(c) Other restrictions on interest
For other restrictions on interest, see sections 2014(e) (relating to refunds attributable to foreign tax credits), 6412 (relating to floor stock refunds), 6413(d) (relating to taxes under the Federal Unemployment Tax Act), 6416 (relating to certain taxes on sales and services), 6419 (relating to the excise tax on wagering), 6420 (relating to payments in the case of gasoline used on the farm for farming purposes), and 6421 (relating to payments in the case of gasoline used for certain nonhighway purposes or by local transit systems).
(Aug. 16, 1954, ch. 736, 68A Stat. 820; Apr. 2, 1956, ch. 160, § 4(f), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(7), 70 Stat. 397; Pub. L. 107–16, title V, § 532(c)(12), June 7, 2001, 115 Stat. 75; Pub. L. 115–141, div. U, title IV, § 401(a)(297), Mar. 23, 2018, 132 Stat. 1198.)
heading: Editorial Notes
heading: References in Text
text: The Federal Unemployment Tax Act, referred to in subsec. (c), is act Aug. 16, 1954, ch. 736, §§ 3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§ 3301 et seq.) of this title. For complete classification of this Act to the Code, see section 3311 of this title and Tables.
heading: Amendments
text: 2018—Subsec. (c). Pub. L. 115–141 inserted “sections” before “2014(e)” and substituted “6420” for “and 6420”.
2001—Subsec. (c). Pub. L. 107–16 struck out “section 2011(c) (relating to refunds due to credit for State taxes),” after “see”.
1956—Subsec. (c). Act June 29, 1956, inserted reference to section 6421 of this title.
Act Apr. 2, 1956, inserted reference to section 6420 of this title.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2001 Amendment
text: Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.
heading: Effective Date of 1956 Amendment
text: Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as an Effective Date note under section 4041 of this title.
26 U.S.C. § 7302 (INTERNAL REVENUE CODE)
§ 7302. Property used in violation of internal revenue laws
It shall be unlawful to have or possess any property intended for use in violating the provisions of the internal revenue laws, or regulations prescribed under such laws, or which has been so used, and no property rights shall exist in any such property. A search warrant may issue as provided in chapter 205 of title 18 of the United States Code and the Federal Rules of Criminal Procedure for the seizure of such property. Nothing in this section shall in any manner limit or affect any criminal or forfeiture provision of the internal revenue laws, or of any other law. The seizure and forfeiture of any property under the provisions of this section and the disposition of such property subsequent to seizure and forfeiture, or the disposition of the proceeds from the sale of such property, shall be in accordance with existing laws or those hereafter in existence relating to seizures, forfeitures, and disposition of property or proceeds, for violation of the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 867.)
heading: Editorial Notes
heading: References in Text
text: The Federal Rules of Criminal Procedure, referred to in text, are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
heading: Constitutionality
text: For information regarding the constitutionality of this section, see the Table of Laws Held Unconstitutional in Whole or in Part by the Supreme Court on the Constitution Annotated website, constitution.congress.gov.
26 U.S.C. § 7509 (INTERNAL REVENUE CODE)
§ 7509. Expenditures incurred by the United States Postal Service
The Postmaster General or his delegate shall at least once a month transfer to the Treasury of the United States a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the United States Postal Service in performing the duties, if any, imposed upon such Service with respect to chapter 21, relating to the tax under the Federal Insurance Contributions Act, and the Secretary shall be authorized and directed to advance from time to time to the credit of the United States Postal Service, from appropriations made for the collection of the taxes imposed by chapter 21, such sums as may be required for such additional expenditures incurred by the United States Postal Service.
(Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94–455, title XIX, § 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)
heading: Editorial Notes
heading: References in Text
text: The Federal Insurance Contributions Act, referred to in text, is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.
heading: Amendments
text: 1976—Pub. L. 94–455 substituted “United States Postal Service” for “Post Office Department” in section catchline and wherever appearing in text, “such Service” for “such Department”, and struck out “, together with the receipts required to be deposited under section 6803(a),” after “Treasury of the United States” and “or his delegate” after “Secretary”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1976 Amendment
text: Amendment by Pub. L. 94–455 effective first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
26 U.S.C. § 7653 (INTERNAL REVENUE CODE)
§ 7653. Shipments from the United States
(a) Tax imposed
(1) Puerto Rico
All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture.
(2) Virgin Islands
There shall be imposed in the Virgin Islands upon articles imported from the United States a tax equal to the internal revenue tax imposed in such islands upon like articles there manufactured.
(b) Exemption from tax imposed in the United States
Articles, goods, wares, or merchandise going into Puerto Rico, the Virgin Islands, Guam, and American Samoa from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States.
(c) Drawback of tax paid in the United States
All provisions of law for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to Puerto Rico, the Virgin Islands, Guam, or American Samoa.
(d) Cross reference
For the disposition of the proceeds of all taxes collected under the internal revenue laws of the United States on articles produced in Guam and transported into the United States or its possessions, or consumed in Guam, see the Act of August 1, 1950 (48 U.S.C. 1421h).
(Aug. 16, 1954, ch. 736 68A Stat. 908; Pub. L. 86–70, § 22(f), June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(h), July 12, 1960, 74 Stat. 416; Pub. L. 94–455, title XIX, § 1906(a)(56), Oct. 4, 1976, 90 Stat. 1832.)
heading: Editorial Notes
heading: References in Text
text: Act of August 1, 1950, referred to in subsec. (d), is act Aug. 1, 1950, ch. 512, 64 Stat. 384, known as the Organic Act of Guam, which is classified principally to chapter 8A (§ 1421 et seq.) of Title 48, Territories and Insular Possessions. For complete classification of this Act to the Code, see Short Title note set out under section 1421 of Title 48 and Tables.
heading: Amendments
text: 1976—Subsec. (d). Pub. L. 94–455 struck out “ch. 512, 64 Stat. 392, section 30” after “August 1, 1950”.
1960—Subsec. (d). Pub. L. 86–624 substituted “or its possessions” for “, its possessions or the Territory of Hawaii”.
1959—Subsec. (d). Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1960 Amendment
text: Amendment by Pub. L. 86–624 effective Aug. 21, 1959, see section 18(k) of Pub. L. 86–624, set out as a note under section 3121 of this title.
heading: Effective Date of 1959 Amendment
text: Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see section 22(i) of Pub. L. 86–70, set out as a note under section 3121 of this title.
26 U.S.C. § 7807 (INTERNAL REVENUE CODE)
§ 7807. Rules in effect upon enactment of this title
(a) Interim provision for administration of title
Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision.
(b) Provisions of this title corresponding to prior internal revenue laws
(1) Reference to law applicable to prior period
Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period.
(2) Elections or other acts
If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title.
(Aug. 16, 1954, ch. 736, 68A Stat. 917.)
heading: Editorial Notes
heading: References in Text
text: The Internal Revenue Code of 1939, referred to in subsec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. The Internal Revenue Code of 1954 was redesignated The Internal Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title.