U.S. Tax Law: Internal Revenue Code
U.S. GAAP Codification IFRS U.S. Tax Code

U.S. Tax Law
Internal Revenue Code

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USC Title 26 enacted through 2008

§ 1564. Repealed. Pub. L. 101-508, title XI, Section 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521

 
Section, added Pub. L. 91-172, title IV, Section 401(b)(1), Dec. 30, 1969, 83 Stat. 600; amended Pub. L. 94-455, title XIX, Sections 1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1797, 1834, related to transitional rules in the case of certain controlled corporations.
 
Savings Provision
 
For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.
 
Subtitle B - Estate and Gift Taxes
 
Chapter
 
Sec.[FN 1]
 
11.
 
Estate tax
 
2001
 
Section numbers editorially supplied.
 
12.
 
Gift tax
 
2501
 
13.
 
Tax on generation-skipping transfers
 
2601
 
14.
 
Special valuation rules
 
2701
 
15.
 
Gifts and bequests from expatriates
 
2801
 
Amendments
 
2008 - Pub. L. 110-245, title III, Section 301(b)(2), June 17, 2008, 122 Stat. 1646, added item for chapter 15.
 
1990 - Pub. L. 101-508, title XI, Section 11602(c), Nov. 5, 1990, 104 Stat. 1388-500, added item for chapter 14.
 
1986 - Pub. L. 99-514, title XIV, Section 1431(b), Oct. 22, 1986, 100 Stat. 2729, struck out "certain" after "Tax on" in item for chapter 13.
 
1976 - Pub. L. 94-455, title XX, Section 2006(b)(1), Oct. 4, 1976, 90 Stat. 1888, added item for chapter 13.
 
CHAPTER 11 - ESTATE TAX
 
Subchapter
 
Sec.\1\
 
A.
 
Estates of citizens or residents
 
2001
 
B.
 
Estates of nonresidents not citizens
 
2101
 
C.
 
Miscellaneous
 
2201
 
N
 
Section numbers editorially supplied.
 
Subchapter A - Estates of Citizens or Residents
 
Part
 
I.
 
Tax imposed.
 
II.
 
Credits against tax.
 
III.
 
Gross estate.
 
IV.
 
Taxable estate.
 
PART I - TAX IMPOSED
 
Sec.
 
2001.
 
Imposition and rate of tax.
 
2002.
 
Liability for payment.
 
Amendments
 
1976 - Pub. L. 94-455, title XX, Section 2001(c)(1)(N)(i), Oct. 4, 1976, 90 Stat. 1853, substituted "Imposition and rate of tax" for "Rate of tax" in item 2001.








Tax Code (Internal Revenue Code) Section Index


U.S. GAAP by Codification Topic
 
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold


U.S. GAAP Codification
Accounting Topics
Tax Code (Internal Revenue Code) Section Index




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