USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code

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Table of Contents
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Sections

Subtitle a - Income Taxes .

26 USC Chapter 1 (26 US CODE Chapter 1) - Normal Taxes and Surtaxes .


Subchapter g - Corporations Used to Avoid Income tax on Shareholders .


Part III - Foreign Personal Holding Companies .


26 USC 556 - Sec. 556. Undistributed foreign personal holding company income

26 USC 557 - Sec. 557. Income not placed on annual basis

26 USC 558 - Sec. 558. Returns of officers, directors, and shareholders of foreign personal holding companies

Part IV - Deduction for Dividends Paid .


26 USC 561 - Sec. 561. Definition of deduction for dividends paid

26 USC 562 - Sec. 562. Rules applicable in determining dividends eligible for dividends paid deduction

26 USC 563 - Sec. 563. Rules relating to dividends paid after close of taxable year

26 USC 564 - Sec. 564. Dividend carryover

26 USC 565 - Sec. 565. Consent dividends

Subchapter h - Banking Institutions .


Rules of General Applica- .


26 USC 581 - Sec. 581. Definition of bank

26 USC 582 - Sec. 582. Bad debts, losses, and gains with respect to securities held by financial institutions

26 USC 583 - (Sec. 583. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778)

26 USC 584 - Sec. 584. Common trust funds

26 USC 585 - Sec. 585. Reserves for losses on loans of banks

26 USC 586 - (Sec. 586. Repealed. Pub. L. 99-514, title IX, Sec. 901(c), Oct. 22, 1986, 100 Stat. 2378)

Part II - Mutual Savings Banks, Etc. .


26 USC 591 - Sec. 591. Deduction for dividends paid on deposits

26 USC 592 - (Sec. 592. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778)

26 USC 593 - Sec. 593. Reserves for losses on loans

26 USC 594 - Sec. 594. Alternative tax for mutual savings banks conducting life insurance business

26 USC 595 - (Sec. 595, 596. Repealed. Pub. L. 104-188, title I, Sec. 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857)

26 USC 597 - Sec. 597. Treatment of transactions in which Federal financial assistance provided

26 USC 601 - (Sec. 601. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778)

Subchapter I - Natural Resources .


Part I - Deductions .


26 USC 611 - Sec. 611. Allowance of deduction for depletion

26 USC 612 - Sec. 612. Basis for cost depletion

26 USC 613 - Sec. 613. Percentage depletion

26 USC 613 - Sec. 613A. Limitations on percentage depletion in case of oil and gas wells

26 USC 614 - Sec. 614. Definition of property

26 USC 615 - (Sec. 615. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779)

26 USC 616 - Sec. 616. Development expenditures

26 USC 617 - Sec. 617. Deduction and recapture of certain mining exploration expenditures

Part II - Repealed


26 USC 621 - (Sec. 621. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521)




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