(B) be allowed an amortization deduction of such expenditures ratably over the 15-year period beginning with the midpoint of the taxable year in which such expenditures are paid or incurred. (b) ...

(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part III -- Items specifically excluded from gross income ...

(a) General rule. No gain or loss shall be recognized on the receipt by a corporation of property distributed in complete liquidation of another corporation. (b) Liquidations to which section applies.

(a) Accrual method on present value basis. In the case of the lessor or lessee under any section 467 rental agreement, there shall be taken into account for purposes of this title for any taxable year ...

(B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of ...

(b) No-additional-cost service defined. For purposes of this section, the term "no-additional-cost service" means any service provided by an employer to an employee for use by such employee if-- (1) ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part IX -- Items not deductible (a) General rule. Except ...

(a) Deduction. In any taxable year there shall be allowed as a deduction in computing the taxable income of an estate or trust (other than a trust to which subpart B applies), the sum of-- (1) any ...

(1) In general. If a foreign corporation is a controlled foreign corporation at any time during a taxable year of the foreign corporation (in this subsection referred to as the "CFC year") -- (A) each ...

(B) the amount (if any) of the installment paid on or before the due date for the installment. (2) Period of underpayment. The period of the underpayment shall run from the due date for the ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter N -- Tax Based on Income from Sources Within or Without the United States Part I -- Source ...