(a) Allowance of credit. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year the amount equal to the sum of-- (1) the American ...

Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 11 -- Estate Tax Subchapter A -- Estates of Citizens or Residents Part III -- Gross estate (1) Receivable by the executor. To ...

(a) General rule. Under regulations prescribed by the Secretary, in the case of a United States shareholder who is an individual and who elects to have the provisions of this section apply for 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 ...

(1) Mark to market. All property of a covered expatriate shall be treated as sold on the day before the expatriation date for its fair market value. (2) Recognition of gain or loss. In the case of any ...

(a) Tax imposed. There is hereby imposed on each applicable educational institution for the taxable year a tax equal to the applicable percentage of the net investment income of such institution for ...

(i) his spouse (other than a spouse who is legally separated from the individual under a decree of divorce or separate maintenance), and (ii) his children, grandchildren, and parents. (B) Effect of ...