Browse Arkansas Code titles and sections
26 U.S.C. § 981 — Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 89–809, title I, § 105(e)(1), Nov. 13, 1966, 80 Stat. 1565, related to income of certain nonresident United States citizens subject to foreign community property laws.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 981
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: dbbca200197db23e00d4c8fdf97e0b7eadede67023e6c9d1529e17a719a4d946. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_448fd3f2e70ce255f347003b
Source file: Laws/federal/codes/united-states-code/title-26/section-981-repealed-pub-l-94455-title-x-1012-b-2-oct-4-1976-90-stat-1614--f320eb9a4a.md
Pages: Not recorded – Not recorded
Passage SHA-256: cf6f695a458690e0476c521722a6e41daf6ef045196c2b83e949ad18d5abf01d
Source location: Title 26, Chapter 1, § 981; chapter-001-normal-taxes-and-surtaxes.md
Stored source content
### Statutory Notes
Section, Pub. L. 89–809, title I, § 105(e)(1), Nov. 13, 1966, 80 Stat. 1565, related to income of certain nonresident United States citizens subject to foreign community property laws.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Joint returns** A husband and wife may make a single return jointly of income taxes under subtitle A, even though one of the spouses has neither gross income nor deductions, except as provided below:
(1) no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien;
(2) no joint return shall be made if the husband and wife have different taxable years; except that if such taxable years begin on the same day and end on different days because of the death of either or both, then the joint return may be made with respect to the taxable year of each. The above exception shall not apply if the surviving spouse remarries before the close of his taxable year, nor if the taxable year of either spouse is a fractional part of a year under section 443(a)(1);
(3) in the case of death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent if no return for the taxable year has been made by the decedent, no executor or administrator has been appointed, and no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within 1 year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6013
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 2223
TITLE 26—INTERNAL REVENUE CODE
§ 982
tion with payment for purchases of export
property for use, consumption, or disposition
outside the United States, or in connection
with the payment for services described in
subsections (b)(2) and (3).
(d) Export promotion expenses
For purposes of this subpart, the term ‘‘export
promotion expenses’’ means the following ex-
penses paid or incurred in the receipt or produc-
tion of export trade income—
(1) a reasonable allowance for salaries or
other compensation for personal services actu-
ally rendered for such purpose,
(2) rentals or other payments for the use of
property actually used for such purpose,
(3) a reasonable allowance for the exhaus-
tion, wear and tear, or obsolescence of prop-
erty actually used for such purpose, and
(4) any other ordinary and necessary ex-
penses of the corporation to the extent reason-
ably allocable to the receipt or production of
export trade income.
No expense incurred within the United States
shall be treated as an export promotion expense
within the meaning of the preceding sentence,
unless at least 90 percent of each category of ex-
penses described in such sentence is incurred
outside the United States.
(e) Export property
For purposes of this subpart, the term ‘‘export
property’’ means any property or any interest in
property manufactured, produced, grown, or ex-
tracted in the United States.
(f) Unrelated person
For purposes of this subpart, the term ‘‘unre-
lated person’’ means a person other than a re-
lated person as defined in section 954(d)(3).
(Added Pub. L. 87–834, § 12(a), Oct. 16, 1962, 76
Stat. 1029; amended Pub. L. 92–178, title V,
§ 505(c), Dec. 10, 1971, 85 Stat. 553.)
Editorial Notes
AMENDMENTS
1971—Subsec. (a)(3). Pub. L. 92–178 added par
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 981
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.