purposes of paragraph (1), the adjusted gross income of the taxpayer shall be determined— (A) after application of sections 86, 135, 137, 219, 221, 222, and 469, and (B) without regard to this section.

(a) WagesFor purposes of this chapter, the term "wages" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include— (1) in the case of the taxes imposed by sections 3101(a) and

(a) Participation (1) Minimum age and service conditions (A) General ruleA trust shall not constitute a qualified trust under section 401(a) if the plan of which it is a part requires, as a condition of participation in the plan, that an

(b) Amounts expended for medical careExcept in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include amounts referred to in subsection (a) if such amounts are paid, directly or indirectly, to the taxpayer to reimburse the taxpayer for

shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours. (b) Cross references (1) For the definition of distilled spirits, see section 5002(a)(8). (2) For the definition of

(a) Requirement of notice (1) In generalThe Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.

Subsidiaries Effective Date of 1976 Amendment Amendment by section 1904(b)(5)(B), (7)(A), (8)(B), (9)(A) of Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see

Except as provided in paragraphs (2) and (3), the term "United States source gross transportation income" means any gross income which is transportation income (as defined in section 863(c)(3)) to the extent such income is treated as from sources in the United States under section 863(c)(2). To the

Any individual who in any calendar year makes any transfer by gift other than— (1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year, (2) a transfer of an interest with respect to which a deduction is allowed under

(2) Embossed seal means an image of the official seal made on paper or other medium by using an embosser with a negative and positive die to create a raised impression. (3) Official seal means the original(s) of the VA seal showing the exact form, content, and colors thereof. (4) Replica means a