Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section275&num=0&edition=prelim
Timestamp: 2020-08-12 03:01:06
Document Index: 53497808

Matched Legal Cases: ['§ 275', '§275', '§207', '§1016', '§1307', '§1605', '§1901', '§701', '§305', '§124', '§102', '§67', '§801', '§516', '§10228', '§4', '§101', '§802', '§11', '§221', '§3101', '§3101', '§101', '§4', '§801', '§301', '§1901']

[USC02] 26 USC 275: Certain taxes
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26 USC 275: Certain taxes Text contains those laws in effect on August 10, 2020
§275. Certain taxes
(1) Federal income taxes, including-
(Added Pub. L. 88–272, title II, §207(b)(3)(A), Feb. 26, 1964, 78 Stat. 42 ; amended Pub. L. 93–406, title II, §1016(a)(1), Sept. 2, 1974, 88 Stat. 929 ; Pub. L. 94–455, title XIII, §1307(d)(2)(A), title XVI, §1605(b)(1), title XIX, §1901(a)(39), Oct. 4, 1976, 90 Stat. 1727 , 1754, 1771; Pub. L. 95–600, title VII, §701(t)(3)(B), Nov. 6, 1978, 92 Stat. 2912 ; Pub. L. 97–248, title III, §§305(a), 308(a), Sept. 3, 1982, 96 Stat. 588 , 591; Pub. L. 98–21, title I, §124(c)(5), Apr. 20, 1983, 97 Stat. 91 ; Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369 ; Pub. L. 98–369, div. A, title I, §67(b)(2), title VIII, §801(d)(5), July 18, 1984, 98 Stat. 587 , 996; Pub. L. 99–499, title V, §516(b)(2)(B), Oct. 17, 1986, 100 Stat. 1771 ; Pub. L. 100–203, title X, §10228(b), Dec. 22, 1987, 101 Stat. 1330–418 ; Pub. L. 106–519, §4(2), Nov. 15, 2000, 114 Stat. 2432 ; Pub. L. 108–357, title I, §101(b)(5), title VIII, §802(b)(1), Oct. 22, 2004, 118 Stat. 1423 , 1568; Pub. L. 110–172, §11(g)(5), Dec. 29, 2007, 121 Stat. 2490 ; Pub. L. 113–295, div. A, title II, §221(a)(12)(E), Dec. 19, 2014, 128 Stat. 4038 .)
The Federal Insurance Contributions Act, referred to in subsec. (a)(1)(A), is act Aug. 16, 1954, ch. 736, §§3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415 , as amended, 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.
2014-Subsec. (a). Pub. L. 113–295 struck out "Paragraph (1) shall not apply to the tax imposed by section 59A." at end of concluding provisions.
2007-Subsec. (a)(4). Pub. L. 110–172 substituted "if the taxpayer chooses to take to any extent the benefits of section 901." for "if-
2004-Subsec. (a). Pub. L. 108–357, §101(b)(5)(B), struck out at end of concluding provisions "A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C)."
2000-Subsec. (a). Pub. L. 106–519, §4(2)(B), inserted at end "A rule similar to the rule of section 943(d) shall apply for purposes of paragraph (4)(C)."
1987-Subsec. (a)(6). Pub. L. 100–203 substituted "46, and 54" for "and 46".
1986-Subsec. (a). Pub. L. 99–499 inserted at end "Paragraph (1) shall not apply to the tax imposed by section 59A."
1984-Subsec. (a)(4). Pub. L. 98–369, §801(d)(5), inserted provision disallowing a deduction for income, war profits, and excess profits taxes if such taxes are paid or accrued with respect to foreign trade income, within the meaning of section 923(b), of a FSC.
1983-Subsec. (a). Pub. L. 98–21 inserted at end "Paragraph (1) shall not apply to any taxes to the extent such taxes are allowable as a deduction under section 164(f)."
1982-Subsec. (a)(1). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by striking out "and" at end of subpar. (B), by substituting "; and" for the period at end of subpar. (C), and by inserting subpar. (D) relating to the tax withheld at source on interest, dividends, and patronage dividends under section 3451. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369 , repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1976-Subsec. (a)(1)(C). Pub. L. 94–455, §1901(a)(39), struck out ", and corresponding provisions of prior revenue laws" after "under section 3402".
1974-Subsec. (a)(6). Pub. L. 93–406 added par. (6).