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OpenJurist›Title 26›Subtitle B›Chapter 12›Subchapter C

Subchapter C · Deductions

Contents (4)

Section 2521Repealed. Pub. L. 94455, title XX, 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
Section 2522Charitable and similar gifts
Section 2523Gift to spouse
Section 2524Extent of deductions

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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

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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)

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