Browse Arkansas Code titles and sections
49 U.S.C. § 326 — Gifts
Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Secretary of Transportation may accept and use conditional or unconditional gifts of property for the Department of Transportation. The Secretary may accept a gift of services in carrying out aviation duties and powers. Property accepted under this section and proceeds from that property must be used, as nearly as possible, under the terms of the gift.
**(b)** The Department has a fund in the Treasury. Disbursements from the fund are made on order of the Secretary. The fund consists of—
(1) gifts of money;
(2) income from property accepted under this section and proceeds from the sale of that property; and
(3) income from securities under subsection (c) of this section.
**(c)** On request of the Secretary of Transportation, the Secretary of the Treasury may invest and reinvest amounts in the fund in securities of, or in securities whose principal and interest is guaranteed by, the United States Government.
**(d)** Property accepted under this section is a gift to or for the use of the Government under the Internal Revenue Code of 1986 ([26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.).
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 326
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: 71d29eefe8c643eb86a0b606147647f17e2566a2b83da8d1ca0852a79dc7c1bf. 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_5421ff542caeb02b25923f2e
Source file: Laws/federal/codes/united-states-code/title-49/section-326-gifts--36b4cbce1a.md
Pages: Not recorded – Not recorded
Passage SHA-256: 32706d0bd02d3129ea7b458c0e16c127f95a9d4561252e08b38249ed04f75d93
Source location: Title 49, Chapter 3, § 326; chapter-003-general-duties-and-powers.md
Stored source content
**(a)** The Secretary of Transportation may accept and use conditional or unconditional gifts of property for the Department of Transportation. The Secretary may accept a gift of services in carrying out aviation duties and powers. Property accepted under this section and proceeds from that property must be used, as nearly as possible, under the terms of the gift.
**(b)** The Department has a fund in the Treasury. Disbursements from the fund are made on order of the Secretary. The fund consists of—
(1) gifts of money;
(2) income from property accepted under this section and proceeds from the sale of that property; and
(3) income from securities under subsection (c) of this section.
**(c)** On request of the Secretary of Transportation, the Secretary of the Treasury may invest and reinvest amounts in the fund in securities of, or in securities whose principal and interest is guaranteed by, the United States Government.
**(d)** Property accepted under this section is a gift to or for the use of the Government under the Internal Revenue Code of 1986 ([26 U.S.C. 1](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim) et seq.).
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) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In General.—** The Federal Aviation Administration is an administration in the Department of Transportation.
**(b) Administration Leadership.—**
(1) **Administrator.—**
(A) *In general.—* — The head of the Administration is the Administrator, who shall be appointed by the President, by and with the advice and consent of the Senate.
(B) *Qualifications.—* — The Administrator shall—
(i) be a citizen of the United States;
(ii) not be an active duty member of the Armed Forces;
(iii) not have retired from the Armed Forces within the 7 years preceding nomination; and
(iv) have experience in organizational management and a field directly related to aviation.
(C) *Fitness.—* — In appointing an individual as Administrator, the President shall consider the fitness of such individual to carry out efficiently the duties and powers of the office.
(D) *Term of office.—* — The term of office for any individual appointed as Administrator shall be 5 years.
(E) *Reporting chain.—* — Except as provided in subsection (f) or in other provisions of law, the Administrator reports directly to the Secretary of Transportation.
(2) **Deputy administrator.—**
(A) *In general.—* — The Administrator has a Deputy Administrator, who shall be appointed by the President.
(B) *Qualifications.—* — The Deputy Administrator shall—
(i) be a citizen of the United States; and
(ii) have experience in organizational management and a field directly related to aviation.
(C) *Fitness.—* — In appointing an individual as Deputy Administrator, the President shall consider the fitness of the individual to carry out efficiently the duties and powers of the office, including the duty to act for the Administrator when the Administrator is absent or unable to s
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 106
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 25
TITLE 26—INTERNAL REVENUE CODE
§ 1
1 Section catchline amended by Pub. L. 95–30 without cor-
responding amendment of analysis.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A),
Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi-
ronmental tax’’.
1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103
Stat. 1980, repealed Pub. L. 100–360, § 111, and provided
that the provisions of law amended by such section are
restored or revived as if such section had not been en-
acted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102
Stat. 697, added part VIII ‘‘Supplemental medicare pre-
mium’’.
1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986,
100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976,
90 Stat. 1792, struck out part V ‘‘Tax surcharge’’.
1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969,
83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82
Stat. 259, added part V.
PART I—TAX ON INDIVIDUALS
Sec.
1.
Tax imposed.
2.
Definitions and special rules.
3.
Tax tables for individuals having taxable in-
come of less than $20,000.1
[4.
Repealed.]
5.
Cross references relating to tax on individ-
uals.
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90
Stat. 1559, substituted ‘‘Tax tables for individuals hav-
ing taxable income of less than $20,000’’ for ‘‘Optional
tax tables for individuals’’ in item 3 and struck out
item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969,
83 Stat. 685, substituted ‘‘Definitions and special rules’’
and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in
case of joint return or return
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 123
TITLE 49—TRANSPORTATION
§ 327
stituted for ‘‘in the case of any individual’’ in 49:1343(g)
for clarity. The words ‘‘may serve’’ are added for clar-
ity and because of the restatement of the section. The
words ‘‘in carrying out aviation duties and powers’’ are
added because the source provisions being restated only
applies to carrying out duties and powers related to the
Federal Aviation Administration.
Statutory Notes and Related Subsidiaries
TERMINATION OF ADVISORY COMMITTEES
Advisory committees in existence on Jan. 5, 1973, to
terminate not later than the expiration of the 2-year
period following Jan. 5, 1973, unless, in the case of a
committee established by the President or an officer of
the Federal Government, such committee is renewed by
appropriate action prior to the expiration of such 2-
year period, or in the case of a committee established
by the Congress, its duration is otherwise provided by
law. See section 1013 of Title 5, Government Organiza-
tion and Employees.
§ 326. Gifts
(a) The Secretary of Transportation may ac-
cept and use conditional or unconditional gifts
of property for the Department of Transpor-
tation. The Secretary may accept a gift of serv-
ices in carrying out aviation duties and powers.
Property accepted under this section and pro-
ceeds from that property must be used, as nearly
as possible, under the terms of the gift.
(b) The Department has a fund in the Treas-
ury. Disbursements from the fund are made on
order of the Secretary. The fund consists of—
(1) gifts of money;
(2) income from property accepted under this
section and proceeds from the sale of that
property; and
(3) income from securities under subsection
(c) of this section.
(c) On request of the Secretary of Transpor-
tation, the Secretary
Source: Supplied 2024 U.S. Code historical extraction · 49 U.S.C. § 326
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.