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OpenJurist›Title 26›Subtitle A›Chapter 1›Subchapter D›Part II›Section 425

26 U.S.C. § 425

Section 425 · Renumbered 424]

Viewing 26 U.S.C. § 425 as in effect on April 1, 2016.

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Versions

Apr 1, 2016 – presentcurrentviewing
Initial import (≈2016)

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Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 2016; earlier amendments are recorded by date and act, without pre-1994 full text.

Practice areas using this title

Bonds and Government Finance Law Estate Planning and Probate Law Guardianship and Conservatorship Law Non Profit Law Probate Litigation Law Special Needs Planning Law Tax Debt and IRS Disputes Law Tax Law Wills and Trusts Law

Part of

Internal Revenue Code of 1986 (IRC)
Codification of the federal tax laws. Title 26 of the U.S. Code, comprising all federal tax statutes.
26 U.S.C.
Tax Cuts and Jobs Act of 2017 (TCJA)
Most significant tax legislation since 1986. Reduced corporate tax rate from 35% to 21%, restructured international tax (GILTI, BEAT), nearly doubled the standard deduction, capped SALT at $10K.
26 U.S.C. (amends IRC)
Tax Reform Act of 1986 (TRA 1986)
Most significant tax-code overhaul since the modern income tax began. Reduced top rate to 28%, eliminated many shelters. Recodified Title 26 as the IRC of 1986.
26 U.S.C. (recodified the IRC)

/26/usc/425 · .json · Public domain

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