Pillar 6
Statutory text library
The statutory-text pillar is live with section-level records, source links, and routes that can scale into a much larger code library.
Public sections
84
Seed countries
4
Target scale
50,000+
Browse every section
- CN CIT-LAW §3 — PRC Enterprise Income Tax Law art 3 - Scope of taxation
- CN IIT-LAW §6 — PRC Individual Income Tax Law art 6 - Taxable income
- EU DIRECTIVE §2003/49 — EU Interest and Royalties Directive 2003/49/EC
- EU DIRECTIVE §2006/112 — EU VAT Directive 2006/112/EC art 9 (Taxable persons)
- EU DIRECTIVE §2011/96 — EU Parent-Subsidiary Directive 2011/96/EU
- GB CTA §2 — Corporation Tax Act 2009 s.2 - Charge to corporation tax
- GB CTA §439 — Corporation Tax Act 2010 s.439 - Close company definition
- GB ITA §6 — Income Tax Act 2007 s.6 - Basic rate of income tax
- GB TCGA §2 — Taxation of Chargeable Gains Act 1992 s.2 - Persons and gains chargeable
- GB VATA §4 — Value Added Tax Act 1994 s.4 - Scope of VAT on taxable supplies
- US IRC §1 — Tax imposed
- US IRC §11 — Tax imposed
- US IRC §61 — Gross income defined
- US IRC §63 — Taxable income defined
- US IRC §66 — Treatment of community income
- US IRC §109 — Improvements by lessee on lessor's property
- US IRC §162 — Trade or business expenses
- US IRC §163 — Interest
- US IRC §164 — Taxes
- US IRC §165 — Losses
- US IRC §167 — Depreciation
- US IRC §168 — Accelerated cost recovery system
- US IRC §170 — Charitable, etc., contributions and gifts
- US IRC §172 — Net operating loss deduction
- US IRC §179 — Election to expense certain depreciable business assets
- US IRC §195 — Start-up expenditures
- US IRC §199A — Qualified business income deduction
- US IRC §263 — Capital expenditures
- US IRC §263A — Capitalization and inclusion in inventory costs of certain expenses (UNICAP)
- US IRC §274 — Disallowance of certain entertainment, etc., expenses
- US IRC §280A — Disallowance of certain expenses in connection with business use of home
- US IRC §301 — Distributions of property
- US IRC §331 — Gain or loss to shareholders in corporate liquidations
- US IRC §336 — Gain or loss recognized on property distributed in complete liquidation
- US IRC §351 — Transfer to corporation controlled by transferor
- US IRC §368 — Definitions relating to corporate reorganizations
- US IRC §401(k) — Cash or deferred arrangements (401(k))
- US IRC §409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- US IRC §441 — Period for computation of taxable income
- US IRC §446 — General rule for methods of accounting
- US IRC §453 — Installment method
- US IRC §461 — General rule for taxable year of deduction
- US IRC §469 — Passive activity losses and credits limited
- US IRC §475 — Mark to market accounting method for dealers in securities
- US IRC §482 — Allocation of income and deductions among taxpayers
- US IRC §501 — Exemption from tax on corporations, certain trusts, etc.
- US IRC §676 — Power to revoke (grantor trust)
- US IRC §691 — Recipients of income in respect of decedents (IRD)
- US IRC §704 — Partner's distributive share
- US IRC §721 — Nonrecognition of gain or loss on contribution
- US IRC §731 — Extent of recognition of gain or loss on distribution
- US IRC §754 — Manner of electing optional adjustment to basis of partnership property
- US IRC §831 — Tax on insurance companies other than life insurance companies
- US IRC §864 — Definitions and special rules
- US IRC §882 — Tax on income of foreign corporations connected with United States business
- US IRC §951 — Amounts included in gross income of United States shareholders
- US IRC §951A — Global intangible low-taxed income (GILTI)
- US IRC §954 — Foreign base company income
- US IRC §965 — Treatment of deferred foreign income
- US IRC §988 — Treatment of certain foreign currency transactions
- US IRC §1001 — Determination of amount of and recognition of gain or loss
- US IRC §1014 — Basis of property acquired from a decedent
- US IRC §1031 — Exchange of real property held for productive use or investment
- US IRC §1202 — Partial exclusion for gain from certain small business stock
- US IRC §1222 — Other terms relating to capital gains and losses
- US IRC §1341 — Computation of tax where taxpayer restores substantial amount held under claim of right
- US IRC §1366 — Pass-thru of items to shareholders
- US IRC §1411 — Imposition of tax (net investment income tax)
- US IRC §1441 — Withholding of tax on nonresident aliens
- US IRC §1442 — Withholding of tax on foreign corporations
- US IRC §1446 — Withholding of tax on foreign partners' share of effectively connected income
- US IRC §2031 — Definition of gross estate
- US IRC §2032 — Alternate valuation
- US IRC §3121 — Definitions (FICA - Social Security and Medicare)
- US IRC §3401 — Definitions (wages)
- US IRC §3406 — Backup withholding
- US IRC §6011 — General requirement of return, statement, or list
- US IRC §6038A — Information with respect to certain foreign-owned corporations
- US IRC §6114 — Treaty-based return positions
- US IRC §6330 — Notice and opportunity for hearing before levy (Collection Due Process)
- US IRC §6501 — Limitations on assessment and collection
- US IRC §6662 — Imposition of accuracy-related penalty on underpayments
- US IRC §7421 — Prohibition of suits to restrain assessment or collection (Anti-Injunction Act)
- US IRC §7701 — Definitions
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.