(a) Definition of surviving spouse. (1) In general. For purposes of section 1, the term "surviving spouse" means a taxpayer-- (A) whose spouse died during either of his two taxable years immediately ...

(a) Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter P -- Capital Gains and Losses Part IV -- Special rules for determining capital gains and ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter O -- Gain or Loss on Disposition of Property Part II -- Basis rules of general application (b ...

(a) General rule. In the case of a nonresident alien individual, except where the context clearly indicates otherwise, gross income includes only-- (1) gross income which is derived from sources ...

(a) Requirements applicable to regulated investment companies. The provisions of this part (other than subsection (c) of this section) shall not be applicable to a regulated investment company for a ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part VIII -- Special deductions for corporations (a) ...

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(a) General rule. A person other than the grantor shall be treated as the owner of any portion of a trust with respect to which: (1) such person has a power exercisable solely by himself to vest the ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part I -- Definition of gross income, adjusted gross ...

such partnership shall pay a withholding tax under this section at such time and in such manner as the Secretary shall by regulations prescribe. (b) Amount of withholding tax. (1) In general. The ...

(1) General rule. A tax, computed as provided in section 2502, is hereby imposed for each calendar year on the transfer of property by gift during such calendar year by any individual resident or ...