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26 U.S.C. § 247 — Contributions to Alaska Native Settlement Trusts
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of a Native Corporation, there shall be allowed a deduction for any contributions made by such Native Corporation to a Settlement Trust (regardless of whether an election under section 646 is in effect for such Settlement Trust) for which the Native Corporation has made an annual election under subsection (e).
**(b) Amount of deduction** The amount of the deduction under subsection (a) shall be equal to—
(1) in the case of a cash contribution (regardless of the method of payment, including currency, coins, money order, or check), the amount of such contribution, or
(2) in the case of a contribution not described in paragraph (1), the lesser of—
(A) the Native Corporation’s adjusted basis in the property contributed, or
(B) the fair market value of the property contributed.
**(c) Limitation and carryover**
(1) **In general** — Subject to paragraph (2), the deduction allowed under subsection (a) for any taxable year shall not exceed the taxable income (as determined without regard to such deduction) of the Native Corporation for the taxable year in which the contribution was made.
(2) **Carryover** — If the aggregate amount of contributions described in subsection (a) for any taxable year exceeds the limitation under paragraph (1), such excess shall be treated as a contribution described in subsection (a) in each of the 15 succeeding years in order of time.
**(d) Definitions** For purposes of this section, the terms “Native Corporation” and “Settlement Trust” have the same meaning given such terms under section 646(h).
**(e) Manner of making election**
(1) **In general** — For each taxable year, a Native Corporation may elect to have this section apply for such taxable year on the income tax return or an amendment or supplemen
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Source file: Laws/federal/codes/united-states-code/title-26/section-247-contributions-to-alaska-native-settlement-trusts--fa6668e906.md
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Source location: Title 26, Chapter 1, § 247; chapter-001-normal-taxes-and-surtaxes.md
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**(a) In general** In the case of a Native Corporation, there shall be allowed a deduction for any contributions made by such Native Corporation to a Settlement Trust (regardless of whether an election under section 646 is in effect for such Settlement Trust) for which the Native Corporation has made an annual election under subsection (e).
**(b) Amount of deduction** The amount of the deduction under subsection (a) shall be equal to—
(1) in the case of a cash contribution (regardless of the method of payment, including currency, coins, money order, or check), the amount of such contribution, or
(2) in the case of a contribution not described in paragraph (1), the lesser of—
(A) the Native Corporation’s adjusted basis in the property contributed, or
(B) the fair market value of the property contributed.
**(c) Limitation and carryover**
(1) **In general** — Subject to paragraph (2), the deduction allowed under subsection (a) for any taxable year shall not exceed the taxable income (as determined without regard to such deduction) of the Native Corporation for the taxable year in which the contribution was made.
(2) **Carryover** — If the aggregate amount of contributions described in subsection (a) for any taxable year exceeds the limitation under paragraph (1), such excess shall be treated as a contribution described in subsection (a) in each of the 15 succeeding years in order of time.
**(d) Definitions** For purposes of this section, the terms “Native Corporation” and “Settlement Trust” have the same meaning given such terms under section 646(h).
**(e) Manner of making election**
(1) **In general** — For each taxable year, a Native Corporation may elect to have this section apply for such taxable year on the income tax return or an amendment or supplement to the return of the Native Corporation, with such election to have effect solely for such taxable year.
(2) **Revocation** — Any election made by a Native Corporation pursuant to this subsection may be revoked pursuant to a timely filed amendment or supplement to the income tax return of such Native Corporation.
**(f) Additional rules**
(1) **Earnings and profits** — Notwithstanding section 646(d)(2), in the case of a Native Corporation which claims a deduction under this section for any taxable year, the earnings and profits of such Native Corporation for such taxable year shall be reduced by the amount of such deduction.
(2) **Gain or loss** — No gain or loss shall be recognized by the Native Corporation with respect to a contribution of property for which a deduction is allowed under this section.
(3) **Income** — Subject to subsection (g), a Settlement Trust shall include in income the amount of any deduction allowed under this section in the taxable year in which the Settlement Trust actually receives such contribution.
(4) **Period** — The holding period under section 1223 of the Settlement Trust shall include the period the property was held by the Native Corporation.
(5) **Basis** — The basis that a Settlement Trust has for which a deduction is allowed under this section shall be equal to the lesser of—
(A) the adjusted basis of the Native Corporation in such property immediately before such contribution, or
(B) the fair market value of the property immediately before such contribution.
(6) **Prohibition** — No deduction shall be allowed under this section with respect to any contributions made to a Settlement Trust which are in violation of subsection (a)(2) or (c)(2) of section 39 of the Alaska Native Claims Settlement Act ([43 U.S.C. 1629e](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section1629e&num=0&edition=prelim)).
**(g) Election by Settlement Trust to defer income recognition**
(1) **In general** — In the case of a contribution which consists of property other than cash, a Settlement Trust may elect to defer recognition of any income related to such property until the sale or exchange of such property, in whole or in part, by the Settlement Trust.
(2) **Treatment** — In the case of property described in paragraph (1), any income or gain realized on the sale or exchange of such property shall be treated as—
(A) for such amount of the income or gain as is equal to or less than the amount of income which would be included in income at the time of contribution under subsection (f)(3) but for the taxpayer’s election under this subsection, ordinary income, and
(B) for any amounts of the income or gain which are in excess of the amount of income which would be included in income at the time of contribution under subsection (f)(3) but for the taxpayer’s election under this subsection, having the same character as if this subsection did not apply.
(3) **Election**
(A) *In general* — For each taxable year, a Settlement Trust may elect to apply this subsection for any property described in paragraph (1) which was contributed during such year. Any property to which the election applies shall be identified and described with reasonable particularity on the income tax return or an amendment or supplement to the return of the Settlement Trust, with such election to have effect solely for such taxable year.
(B) *Revocation* — Any election made by a Settlement Trust pursuant to this subsection may be revoked pursuant to a timely filed amendment or supplement to the income tax return of such Settlement Trust.
(C) *Certain dispositions*
(i) *In general* — In the case of any property for which an election is in effect under this subsection and which is disposed of within the first taxable year subsequent to the taxable year in which such property was contributed to the Settlement Trust—
(I) this section shall be applied as if the election under this subsection had not been made,
(II) any income or gain which would have been included in the year of contribution under subsection (f)(3) but for the taxpayer’s election under this subsection shall be included in income for the taxable year of such contribution, and
(III) the Settlement Trust shall pay any increase in tax resulting from such inclusion, including any applicable interest, and increased by 10 percent of the amount of such increase with interest.
(ii) *Assessment* — Notwithstanding section 6501(a), any amount described in subclause (III) of clause (i) may be assessed, or a proceeding in court with respect to such amount may be initiated without assessment, within 4 years after the date on which the return making the election under this subsection for such property was filed.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Conveyance of corporate assets**
(1)
(A) A Native Corporation may convey assets (including stock or beneficial interests therein) to a Settlement Trust in accordance with the laws of the State (except to the extent that such laws are inconsistent with this section and [section 1629b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section1629b&num=0&edition=prelim)).
(B) The approval of the shareholders of the corporation in the form of a resolution shall be required to convey all or substantially all of the assets of the corporation to a Settlement Trust. A conveyance in violation of this clause shall be void ab initio and shall not be given effect by any court.
(2) No subsurface estate in land shall be conveyed to a Settlement Trust. A conveyance of title to, or any other interest in, subsurface estate in violation of this subparagraph shall be void ab initio and shall not be given effect by any court.
(3) Conveyances made pursuant to this subsection—
(A) shall be subject to applicable laws respecting fraudulent conveyance and creditors rights; and
(B) shall give rise to dissenters rights to the extent provided under the laws of the State only if—
(i) the rights of beneficiaries in the Settlement Trust receiving a conveyance are inalienable; and
(ii) a shareholder vote on such transfer is required by [section 1629b(a)(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title43-section1629b/a/4&num=0&edition=prelim).
(4) The provisions of this subsection shall not prohibit a Native Corporation from engaging in any conveyance, reorganization, or transaction not otherwise prohibited under the laws of the State or the United States.
**(b) Authority and limitations of a Settlemen
Source: Supplied U.S. Code snapshot — release unconfirmed · 43 U.S.C. § 1629e
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** If any corporation receives any extraordinary dividend with respect to any share of stock and such corporation has not held such stock for more than 2 years before the dividend announcement date—
(1) **Reduction in basis** — The basis of such corporation in such stock shall be reduced (but not below zero) by the nontaxed portion of such dividends.
(2) **Amounts in excess of basis** — If the nontaxed portion of such dividends exceeds such basis, such excess shall be treated as gain from the sale or exchange of such stock for the taxable year in which the extraordinary dividend is received.
**(b) Nontaxed portion** For purposes of this section—
(1) **In general** — The nontaxed portion of any dividend is the excess (if any) of—
(A) the amount of such dividend, over
(B) the taxable portion of such dividend.
(2) **Taxable portion** — The taxable portion of any dividend is—
(A) the portion of such dividend includible in gross income, reduced by
(B) the amount of any deduction allowable with respect to such dividend under section 243 11 So in original. Probably should be followed by a comma. 245, or 245A.
**(c) Extraordinary dividend defined** For purposes of this section—
(1) **In general** — The term “extraordinary dividend” means any dividend with respect to a share of stock if the amount of such dividend equals or exceeds the threshold percentage of the taxpayer’s adjusted basis in such share of stock.
(2) **Threshold percentage** — The term “threshold percentage” means—
(A) 5 percent in the case of stock which is preferred as to dividends, and
(B) 10 percent in the case of any other stock.
(3) **Aggregation of dividends**
(A) *Aggregation within 85-day period* — All dividends—
(i) which are received by the taxpayer
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1059
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of an individual, a loss on section 1244 stock issued to such individual or to a partnership which would (but for this section) be treated as a loss from the sale or exchange of a capital asset shall, to the extent provided in this section, be treated as an ordinary loss.
**(b) Maximum amount for any taxable year** For any taxable year the aggregate amount treated by the taxpayer by reason of this section as an ordinary loss shall not exceed—
(1) $50,000, or
(2) $100,000, in the case of a husband and wife filing a joint return for such year under section 6013.
**(c) Section 1244 stock defined**
(1) **In general** — For purposes of this section, the term “section 1244 stock” means stock in a domestic corporation if—
(A) at the time such stock is issued, such corporation was a small business corporation,
(B) such stock was issued by such corporation for money or other property (other than stock and securities), and
(C) such corporation, during the period of its 5 most recent taxable years ending before the date the loss on such stock was sustained, derived more than 50 percent of its aggregate gross receipts from sources other than royalties, rents, dividends, interests, annuities, and sales or exchanges of stocks or securities.
(2) **Rules for application of paragraph (1)(C)**
(A) *Period taken into account with respect to new corporations* — For purposes of paragraph (1)(C), if the corporation has not been in existence for 5 taxable years ending before the date the loss on the stock was sustained, there shall be substituted for such 5-year period—
(i) the period of the corporation’s taxable years ending before such date, or
(ii) if the corporation has not been in existence for 1 taxable year ending before such
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1244
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of a corporation, there shall be allowed as a deduction an amount equal to the following percentages of the amount received as dividends from a domestic corporation which is subject to taxation under this chapter:
(1) 50 percent, in the case of dividends other than dividends described in paragraph (2) or (3);
(2) 100 percent, in the case of dividends received by a small business investment company operating under the Small Business Investment Act of 1958 ([15 U.S.C. 661](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section661&num=0&edition=prelim) and following); and
(3) 100 percent, in the case of qualifying dividends (as defined in subsection (b)(1)).
**(b) Qualifying dividends**
(1) **In general** — For purposes of this section, the term “qualifying dividend” means any dividend received by a corporation—
(A) if at the close of the day on which such dividend is received, such corporation is a member of the same affiliated group as the corporation distributing such dividend, and
(B) if such dividend is distributed out of the earnings and profits of a taxable year of the distributing corporation which ends after December 31, 1963, and on each day of which the distributing corporation and the corporation receiving the dividend were members of such affiliated group.
(2) **Affiliated group** — For purposes of this subsection:
(A) *In general* — The term “affiliated group” has the meaning given such term by section 1504(a), except that for such purposes sections 1504(b)(2) and 1504(c) shall not apply.
(B) *Group must be consistent in foreign tax treatment* — The requirements of paragraph (1)(A) shall not be treated as being met with respect to any dividend received by a corporation if, for any taxabl
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 243
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Aug. 16, 1954, ch. 736, 68A Stat. 73; Pub. L. 88–272, title II, § 214(b)(1), Feb. 26, 1964, 78 Stat. 55; Pub. L. 95–600, title III, § 301(b)(3), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 99–514, title VI, § 611(a)(2), Oct. 22, 1986, 100 Stat. 2249; Pub. L. 100–203, title X, § 10221(a)(2), Dec. 22, 1987, 101 Stat. 1330–408; Pub. L. 100–647, title II, § 2004(i)(2), Nov. 10, 1988, 102 Stat. 3603, allowed to corporations as a deduction a percentage of the amount received as dividends on the preferred stock of a public utility.
#### Effective Date of Repeal
Repeal not applicable to preferred stock issued before Oct. 1, 1942 (determined in the same manner as under [section 247 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section247&num=0&edition=prelim) as in effect before its repeal by Pub. L. 113–295), see section 221(a)(41)(K) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under [section 172 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section172&num=0&edition=prelim).
Except as otherwise provided in section 221(a) of Pub. L. 113–295, repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under [section 1 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 244
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Deduction not allowed for dividends from certain corporations**
(1) **In general** — The deductions allowed by sections 243 11 So in original. Probably should be followed by a comma. 245, and 245A shall not apply to any dividend from a corporation which, for the taxable year of the corporation in which the distribution is made, or for the next preceding taxable year of the corporation, is a corporation exempt from tax under section 501 (relating to certain charitable, etc., organizations) or section 521 (relating to farmers’ cooperative associations).
(2) **Subsection not to apply to certain dividends of Federal Home Loan Banks**
(A) *Dividends out of current earnings and profits* — In the case of any dividend paid by any FHLB out of earnings and profits of the FHLB for the taxable year in which such dividend was paid, paragraph (1) shall not apply to that portion of such dividend which bears the same ratio to the total dividend as—
(i) the dividends received by the FHLB from the FHLMC during such taxable year, bears to
(ii) the total earnings and profits of the FHLB for such taxable year.
(B) *Dividends out of accumulated earnings and profits* — In the case of any dividend which is paid out of any accumulated earnings and profits of any FHLB, paragraph (1) shall not apply to that portion of the dividend which bears the same ratio to the total dividend as—
(i) the amount of dividends received by such FHLB from the FHLMC which are out of earnings and profits of the FHLMC—
(I) for taxable years ending after December 31, 1984, and
(II) which were not previously treated as distributed under subparagraph (A) or this subparagraph, bears to
(ii) the total accumulated earnings and profits of the FHLB as of the time such dividend i
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 246
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of any dividend on debt-financed portfolio stock, there shall be substituted for the percentage which (but for this subsection) would be used in determining the amount of the deduction allowable under section 243 or 245(a) a percentage equal to the product of—
(1) 50 percent (65 percent in the case of any dividend from a 20-percent owned corporation as defined in section 243(c)(2)), and
(2) 100 percent minus the average indebtedness percentage.
**(b) Section not to apply to dividends for which 100 percent dividends received deduction allowable** Subsection (a) shall not apply to—
(1) qualifying dividends (as defined in section 243(b)), and
(2) dividends received by a small business investment company operating under the Small Business Investment Act of 1958.
**(c) Debt financed portfolio stock** For purposes of this section—
(1) **In general** — The term “debt financed portfolio stock” means any portfolio stock if at some time during the base period there is portfolio indebtedness with respect to such stock.
(2) **Portfolio stock** — The term “portfolio stock” means any stock of a corporation unless—
(A) as of the beginning of the ex-dividend date, the taxpayer owns stock of such corporation—
(i) possessing at least 50 percent of the total voting power of the stock of such corporation, and
(ii) having a value equal to at least 50 percent of the total value of the stock of such corporation, or
(B) as of the beginning of the ex-dividend date—
(i) the taxpayer owns stock of such corporation which would meet the requirements of subparagraph (A) if “20 percent” were substituted for “50 percent” each place it appears in such subparagraph, and
(ii) stock meeting the requirements of subparagraph (A) is owned by
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 246A
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** No deduction shall be allowed for—
(1) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate. This paragraph shall not apply to—
(A) expenditures for the development of mines or deposits deductible under section 616,
(B) research and experimental expenditures deductible under section 174 or 174A,
(C) soil and water conservation expenditures deductible under section 175,
(D) expenditures by farmers for fertilizer, etc., deductible under section 180,
(E) expenditures for removal of architectural and transportation barriers to the handicapped and elderly which the taxpayer elects to deduct under section 190,
(F) expenditures for tertiary injectants with respect to which a deduction is allowed under section 193,
(G) expenditures for which a deduction is allowed under section 179,
(H) expenditures for which a deduction is allowed under section 179B,
(I) expenditures for which a deduction is allowed under section 179C,
(J) expenditures for which a deduction is allowed under section 179D, or
(K) expenditures for which a deduction is allowed under section 179E.
(2) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made.
**(b) Repealed. Pub. L. 101–508, title XI, § 11801(a)(16), Nov. 5, 1990, 104 Stat. 1388–520]**
**(c) Intangible drilling and development costs in the case of oil and gas wells and geothermal wells** Notwithstanding subsection (a), and except as provided in subsection (i), regulations shall be prescribed by the Secretary under this subtitle corresponding to the regulations which granted the option to deduct as expenses intangible drilling and development c
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 263
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of a social club or other membership organization which is operated primarily to furnish services or goods to members and which is not exempt from taxation, deductions for the taxable year attributable to furnishing services, insurance, goods, or other items of value to members shall be allowed only to the extent of income derived during such year from members or transactions with members (including income derived during such year from institutes and trade shows which are primarily for the education of members). If for any taxable year such deductions exceed such income, the excess shall be treated as a deduction attributable to furnishing services, insurance, goods, or other items of value to members paid or incurred in the succeeding taxable year. The deductions provided by sections 243 and 245 (relating to dividends received by corporations) shall not be allowed to any organization to which this section applies for the taxable year.
**(b) Exceptions** Subsection (a) shall not apply to any organization—
(1) which for the taxable year is subject to taxation under subchapter H or L,
(2) which has made an election before October 9, 1969, under section 456(c) or which is affiliated with such an organization,
(3) which for each day of any taxable year is a national securities exchange subject to regulation under the Securities Exchange Act of 1934 or a contract market subject to regulation under the Commodity Exchange Act, or
(4) which is engaged primarily in the gathering and distribution of news to its members for publication.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 277
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Except as otherwise provided in this chapter, a distribution of property (as defined in section 317(a)) made by a corporation to a shareholder with respect to its stock shall be treated in the manner provided in subsection (c).
**(b) Amount distributed**
(1) **General rule** — For purposes of this section, the amount of any distribution shall be the amount of money received, plus the fair market value of the other property received.
(2) **Reduction for liabilities** — The amount of any distribution determined under paragraph (1) shall be reduced (but not below zero) by—
(A) the amount of any liability of the corporation assumed by the shareholder in connection with the distribution, and
(B) the amount of any liability to which the property received by the shareholder is subject immediately before, and immediately after, the distribution.
(3) **Determination of fair market value** — For purposes of this section, fair market value shall be determined as of the date of the distribution.
**(c) Amount taxable** In the case of a distribution to which subsection (a) applies—
(1) **Amount constituting dividend** — That portion of the distribution which is a dividend (as defined in section 316) shall be included in gross income.
(2) **Amount applied against basis** — That portion of the distribution which is not a dividend shall be applied against and reduce the adjusted basis of the stock.
(3) **Amount in excess of basis**
(A) *In general* — Except as provided in subparagraph (B), that portion of the distribution which is not a dividend, to the extent that it exceeds the adjusted basis of the stock, shall be treated as gain from the sale or exchange of property.
(B) *Distributions out of increase in value accrued before March 1, 1913* — Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 301
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