(2) detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws or conniving at the same, in cases where such expenses are not otherwise provided for by law.

(a) Exclusion from gross income. (1) In general. Gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge (in whole or in ...

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(B) the acquisition by one corporation, in exchange solely for all or a part of its voting stock (or in exchange solely for all or a part of the voting stock of a corporation which is in control of ...

(3) Grantor trusts. A beneficiary of any trust described in paragraph (1) shall not be considered the owner of any portion of such trust under subpart E of part I of subchapter J (relating to grantors ...

(a) Allowance of credit. There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer for which the taxpayer is ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 6 -- Consolidated Returns Subchapter B -- Related Rules Part I -- In general (a) General rule. Pursuant to regulations prescribed by ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter C -- Corporate Distributions and Adjustments Part V -- Carryovers the acquiring corporation ...

(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or ...