(a) General ruleExcept as otherwise provided in this section— (1) Additional depreciation after December 31, 1975 (A) In generalIf section 1250 property is disposed of after December 31, 1975, then the applicable percentage of the

(a) DefinitionFor purposes of this subtitle, the term "accumulated taxable income" means the taxable income, adjusted in the manner provided in subsection (b), minus the sum of the dividends paid deduction (as defined in section 561) and the accumulated earnings credit (as defined in subsection (c)).

(a) In generalThere is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the

(a) General ruleThe tax imposed by section 2001 shall be credited with all or a part of the amount of the Federal estate tax paid with respect to the transfer of property (including property passing as a result of the exercise or non-exercise of a power of appointment) to the decedent by or from a person (herein designated as a

(a) Tax on distilled spirits removed from bonded premisesThe tax on domestic distilled spirits and on distilled spirits removed from customs custody under section 5232 shall be paid in accordance with section 5061.

without tax in accordance with section 5704; (B) may be imported or brought into the United States, after their exportation, only if such articles either are eligible to be released from customs custody with the partial duty exemption provided in section 5704(d) or are

(a) General ruleAn Indian tribal government shall be treated as a State— (1) for purposes of determining whether and in what amount any contribution or transfer to or for the use of such government (or a political subdivision thereof) is deductible under— (A) section

This table of contents lists the regulations relating to Roth IRAs under section 408A of the Internal Revenue Code as follows: §1.408A-1   Roth IRAs in general.

(a) Adjustment of tax (1) General ruleIf more than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of remuneration, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without

In addition to other taxes imposed by this chapter, there is hereby imposed for each taxable year on the undistributed personal holding company income (as defined in section 545) of every personal holding company (as defined in section 542) a personal holding

(a) Tax on income of certain foreign organizationsIn lieu of the tax imposed by section 4940, there is hereby imposed for each taxable year on the gross investment income (within the meaning of section 4940(c)(2)) derived from sources

(a) General ruleNo deduction shall be allowed for— (1) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate. This paragraph shall not apply to— (A) expenditures for the development of mines or deposits deductible under

does not consist of the performance of services by the taxpayer as an employee. (2) Certain trade and business deductions of employees (A) Reimbursed expenses of employeesThe deductions allowed by part VI (section 161 and following) which consist of expenses paid or incurred by the taxpayer, in

(a) Definition of surviving spouse (1) In generalFor purposes of section 1, the term "surviving spouse" means a taxpayer— (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and