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U.S.C.
Notes

§115. Income of States, municipalities, etc. — Inbound Citations

26 U.S.C. § 115

Cited by 5 provisions in release 119-102.

Citations to 26 U.S.C. § 115 as a whole

  • 26 U.S.C. § 105(j)(2)(B)
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    (B) has received a favorable ruling from the Internal Revenue Service that the trust’s income is not includible in gross income under section 115 or 501(c)(9).
  • 26 U.S.C. § 501(f)(3)(B)
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    (B) the income of which is excluded from taxation under section 115,
  • 42 U.S.C. § 13317(b)
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    (b) For purposes of this section, a qualified renewable energy facility is a facility which is owned by a not-for-profit electric cooperative, a public utility described in section 115 of title 26, a State, Commonwealth, territory, or possession of the United States, or the District of Columbia, or a political subdivision thereof, an Indian tribal government or subdivision thereof, or a Native Corporation (as defined in section 1602 of title 43), and which generates electric energy for sale in, or affecting, interstate commerce using solar, wind, biomass, landfill gas, livestock methane, marine energy (as defined in section 17211 of this title), or geothermal energy, except that—
    (1) the burning of municipal solid waste shall not be treated as using biomass energy; and
    (2) geothermal energy shall not include energy produced from a dry steam geothermal reservoir which has—
    (A) no mobile liquid in its natural state;
    (B) steam quality of 95 percent water; and
    (C) an enthalpy for the total produced fluid greater than or equal to 1200 Btu/lb (British thermal units per pound).
  • 45 U.S.C. § 1207(a)(6)(A)
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    (A) After the date of transfer, continued operation of the Alaska Railroad by a public corporation, authority or other agency of the State shall be deemed to be an exercise of an essential governmental function, and revenue derived from such operation shall be deemed to accrue to the State for the purposes of section 115(a)(1) of title 26. Obligations issued by such entity shall also be deemed obligations of the State for the purposes of section 103(a)(1)2 of title 26, but not obligations within the meaning of section 103(b)(2)2 of title 26.

Citations to §115(1)