US Codex
U.S.C.
Notes

§111. Recovery of tax benefit items — Inbound Citations

26 U.S.C. § 111

Cited by 7 provisions in release 119-102.

Citations to 26 U.S.C. § 111 as a whole

  • 26 U.S.C. § 381(c)(12)
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    (12) If the acquiring corporation is entitled to the recovery of any amounts previously deducted by (or allowable as credits to) the distributor or transferor corporation, the acquiring corporation shall succeed to the treatment under section 111 which would apply to such amounts in the hands of the distributor or transferor corporation.
  • 26 U.S.C. § 1351(d)(2)
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    (2) The increase in the tax for each taxable year referred to in paragraph (1) shall be computed in accordance with regulations prescribed by the Secretary. Such regulations shall give effect to previous recoveries of any kind (including recoveries described in section 111, relating to recovery of tax benefit items) with respect to any prior taxable year, but shall otherwise treat the tax previously determined for any taxable year in accordance with the principles set forth in section 1314(a) (relating to correction of errors). Subject to the provisions of paragraph (3), all credits allowable against the tax for any taxable year, and all carryovers and carrybacks affected by so decreasing the allowable deductions, shall be taken into account in computing the increase in the tax.
  • 26 U.S.C. § 1398(g)(3)
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    (3) Any amount to which section 111 (relating to recovery of tax benefit items) applies.
  • 26 U.S.C. § 6103(i)(1)(C)(iv)
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    (iv) For purposes of this subparagraph, the term “exploited child” means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7)))1 has or is occurring.
  • 26 U.S.C. § 9507(c)(1)(A)(i)
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    (i) paragraphs (1), (2), (5), and (6) of section 111(a) of CERCLA as in effect on the date of the enactment of the Superfund Amendments and Reauthorization Act of 1986,
  • 26 U.S.C. § 9507(c)(1)(A)(iii)
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    (iii) section 111(m) of CERCLA (as so in effect), or

Citations to §111(c)