§1301. Averaging of farm income — Inbound Citations

26 U.S.C. § 1301

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 1301 as a whole

26 U.S.C. § 55(c)(2)

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(2) Solely for purposes of this section, section 1301 (relating to averaging of farm and fishing income) shall not apply in computing the regular tax liability.

26 U.S.C. § 36B(c)(3)(A)(i)

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(i) The term “qualified health plan” has the meaning given such term by section 1301(a) of the Patient Protection and Affordable Care Act, except that such term shall not include a qualified health plan which is a catastrophic plan described in section 1302(e) of such Act.
26 U.S.C. § 125(f)(3)(A)

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(A) The term “qualified benefit” shall not include any qualified health plan (as defined in section 1301(a) of the Patient Protection and Affordable Care Act) offered through an Exchange established under section 1311 of such Act.
26 U.S.C. § 280C(h)

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(h) No deduction shall be allowed for that portion of the premiums for qualified health plans (as defined in section 1301(a) of the Patient Protection and Affordable Care Act), or for health insurance coverage in the case of taxable years beginning in 2010, 2011, 2012, or 2013, paid by an employer which is equal to the amount of the credit determined under section 45R(a) with respect to the premiums.