Index of 26 USC by division.

ScopeDivisionContents
§§ 1 - 1564Subtitle AIncome Taxes
 
§§ 1 - 1400U-3Chapter 1Normal Taxes and Surtaxes
 
§§ 1 - 59BSubchapter ADetermination of Tax Liability
§§ 1 - 5Part ITax on Individuals
§§ 11 - 12Part IITax on Corporations
§ 15Part IIIChanges in Rates During a Taxable Year
§§ 21 - 54AAPart IVCredits Against Tax
§§ 21 - 26Subpart ANonrefundable Personal Credits
§§ 27 - 30DSubpart BOther Credits
§§ 31 - 37Subpart CRefundable Credits
§§ 38 - 45RSubpart DBusiness Related Credits
§§ 46 - 50BSubpart ERules for Computing Investment Credit
§§ 51 - 52Subpart FRules for Computing Work Opportunity Credit
§ 53Subpart GCredit Against Regular Tax for Prior Year Minimum Tax Liability
§ 54Subpart HNonrefundable Credit to Holders of Clean Renewable Energy Bonds
§§ 54A - 54FSubpart IQualified Tax Credit Bonds
§ 54AASubpart JBuild America Bonds
-Part VRepealed
§§ 55 - 59Part VIAlternative Minimum Tax
§ 59APart VIIEnvironmental Tax
§ 59BPart VIIIRepealed
 
§§ 61 - 291Subchapter BComputation of Taxable Income
§§ 61 - 68Part IDefinition of Gross Income, Adjusted Gross Income, Taxable Income, &c.
§§ 71 - 90Part IIItems Specifically Included in Gross Income
§§ 101 - 140Part IIIItems Specifically Excluded in Gross Income
§§ 141 - 150Part IVTax Exemption Requirements for State and Local Bonds
§§ 141 - 147Subpart APrivate Activity Bonds
§§ 148 - 149Subpart BRequirements Applicable to All State and Local Bonds
§ 150Subpart CDefinitions and Special Rules
§§ 151 - 153Part VDeductions for Personal Exemptions
§§ 161 - 199Part VIItemized Deductions for Individuals and Corporations
§§ 211 - 224Part VIIAdditional Itemized Deductions for Individuals
§§ 241 - 250Part VIIISpecial Deductions for Corporations
§§ 261 - 280HPart IXItems Not Deductible
§ 281Part XTerminal Railroad Corporations and Their Shareholders
§ 291Part XISpecial Rules Relating to Corporate Preference Items
 
§§ 301 - 395Subchapter CCorporate Distributions and Adjustments
§§ 301 - 318Part IDistributions by Corporations
§§ 301 - 307Subpart AEffects on Recipients
§§ 311 - 312Subpart BEffects on Corporation
§§ 316 - 318Subpart CDefinitions; Constructive Ownership of Stock
§§ 331 - 346Part IICorporate Liquidations
§§ 331 - 334Subpart AEffects on Recipients
§§ 336 - 338Subpart BEffects on Corporation
§§ 341 - 342Subpart CRepealed
§ 346Subpart DDefinition and Special Rule
§§ 351 - 368Part IIICorporate Organizations and Reorganizations
§ 351Subpart ACorporate Organizations
§ 354 - 358Subpart BEffects on Shareholders and Security Holders
§ 361 - 363Subpart CEffects on Corporation
§ 367 - 368Subpart DSpecial Rule; Definitions
§§ 370 - 374Part IVRepealed
§§ 381 - 384Part VCarryovers
§ 385Part VITreatment of Certain Corporate Interests as Stock or Indebtedness
§§ 386 - 395Part VIIRepealed
 
§§ 401 - 436Subchapter DDeferred Compensation, &c.
§§ 401 - 420Part IPension, Profit-Sharing, Stock Bonus Plans, &c.
§§ 401 - 409ASubpart AGeneral Rule
§§ 410 - 417Subpart BSpecial Rules
§§ 418 - 418ESubpart CSpecial Rules for Multiemployer Plans
§§ 419 - 419ASubpart DTreatment of Welfare Benefit Funds
§ 420Subpart ETreatment of Transfers to Retiree Health Accounts
§§ 421 - 425Part IICertain Stock Options
§§ 430 - 436Part IIIRules Relating to Minimum Funding Standards and Benefit Limitations
§§ 430 - 433Subpart AMinimum Funding Standard for Pension Plans
§ 436Subpart BBenefit Limitations Under Single-Employer Plans
 
§§ 441 - 483Subchapter EAccounting Periods and Methods of Accounting
§§ 441 - 444Part IAccounting Periods
§§ 446 - 475Part IIMethods of Accounting
§§ 446 - 448Subpart AMethods of Accounting in General
§§ 451 - 460Subpart BTaxable Year for Which Items of Gross Income Included
§§ 461 - 470Subpart CTaxable Year for Which Deductions Taken
§§ 471 - 475Subpart DInventories
§§ 481 - 483Part IIIAdjustments
 
§§ 501 - 530Subchapter FExempt Organizations
§§ 501 - 505Part IGeneral Rule
§§ 507 - 509Part IIPrivate Foundations
§§ 511 - 515Part IIITaxation of Business Income of Certain Exempt Organizations
§§ 521 - 522Part IVFarmers Cooperatives
§ 526Part VShipowners' Protection and Indemnity Associations
§ 527Part VIPolitical Organizations
§ 528Part VIICertain Homeowners Associations
§§ 529 - 530Part VIIIHigher Education Savings Entities
 
§§ 531 - 565Subchapter GCorporations Used to Avoid Income Tax on Shareholders
§§ 531 - 537Part ICorporations Improperly Accumulating Surplus
§§ 541 - 547Part IIPersonal Holding Companies
§§ 551 - 558Part IIIRepealed
§§ 561 - 565Part IVDeduction for Dividends Paid
 
§§ 581 - 601Subchapter HBanking Institutions
§§ 581 - 586Part IRules of General Application to Banking Institutions
§§ 591 - 601Part IIMutual Savings Banks, &c.
 
§§ 611 - 638Subchapter INatural Resources
§§ 611 - 617Part IDeductions
§ 621Part IIRepealed
§§ 631 - 632Part IIISales and Exchanges
§ 636Part IVMineral Production Payments
§ 638Part VContinental Shelf Areas
 
§§ 641 - 692Subchapter JEstates, Trusts, Beneficiaries, and Decedents
§§ 641 - 685Part IEstates, Trust, and Beneficiaries
§§ 641 - 646Subpart AGeneral Rules for Taxation of Estates and Trusts
§§ 651 - 652Subpart BTrusts Which Distribute Current Income Only
§§ 661 - 664Subpart CEstates and Trusts Which May Accumulate Income or Which Distribute Corpus
§§ 665 - 669Subpart DTreatment of Excess Distributions by Trusts
§§ 671 - 679Subpart EGrantors and Others Treated as Substantial Owners
§§ 681 - 685Subpart FMiscellaneous
§§ 691 - 692Part IIIncome in Respect of Decedents
 
§§ 701 - 777Subchapter KPartners and Partnerships
§§ 701 - 709Part IDetermination of Tax Liability
§§ 721 - 755Part IIContributions, Distributions, and Transfers
§§ 721 - 724Subpart AContributions to a Partnership
§§ 731 - 737Subpart BContributions by a Partnership
§§ 741 - 743Subpart CTransfers of Interests in a Partnership
§§ 751 - 755Subpart DProvisions Common to Other Subparts
§ 761Part IIIDefinitions
§§ 771 - 777Part IVSpecial Rules for Electing Large Partnerships
 
§§ 801 - 848Subchapter LInsurance Companies
§§ 801 - 818Part ILife Insurance Companies
§ 801Subpart ATax Imposed
§ 803Subpart BLife Insurance Gross Income
§§ 804 - 810Subpart CLife Insurance Deductions
§§ 811 - 815Subpart DAccounting, Allocation, and Foreign Provisions
§§ 816 - 818Subpart EDefinitions and Special Rules
§§ 831 - 835Part IIOther Insurance Companies
§§ 841 - 848Part IIIProvisions of General Application
 
§§ 851 - 860LSubchapter MRegulated Investment Companies and Real Estate Investment Trusts
§§ 851 - 855Part IRegulated Investment Companies
§§ 856 - 859Part IIReal Estate Investment Trusts
§ 860Part IIIProvisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts
§§ 860A - 860GPart IVReal Estate Mortgage Investment Conduits
§§ 860H - 860LPart VRepealed
 
§§ 861 - 1000Subchapter NTax Based on Income From Sources Within or Without the United States
§§ 861 - 865Part ISource Rules and Other General Rules Relating to Foreign Income
§§ 871 - 898Part IINonresident Aliens and Foreign Corporations
§§ 871 - 879Subpart ANonresident Alien Individuals
§§ 881 - 885Subpart BForeign Corporations
§ 887Subpart CTax on Gross Transportation Income
§§ 891 - 898Subpart DMiscellaneous Provisions
§§ 901 - 989Part IIIIncome From Sources Without The United States
§§ 901 - 909Subpart AForeign Tax Credit
§§ 911 - 913Subpart BEarned Income of Citizens or Residents of the United States
§§ 921 - 927Subpart CRepealed
§§ 931 - 937Subpart DPossessions of the United States
§§ 941 - 943Subpart ERepealed
§§ 951 - 965Subpart FControlled Foreign Corporations
§§ 970 - 972Subpart GExport Trade Corporations
§ 981Subpart HRepealed
§ 982Subpart IAdmissibility of Documentation Maintained in Foreign Countries
§§ 985 - 989Subpart JForeign Currency Transactions
§§ 991 - 997Part IVDomestic International Sales Corporations
§§ 991 - 994Subpart ATreatment of Qualifying Corporations
§§ 995 - 997Subpart BTreatment of Distributions to Shareholders
§§ 999 - 1000Part VInternational Boycott Determinations
 
§§ 1001 - 1111Subchapter OGain or Loss on Disposition of Property
§§ 1001 - 1002Part IDetermination of Amount and Recognition of Gain or Loss
§§ 1011 - 1024Part IIBasis Rules of General Application
§§ 1031 - 1045Part IIICommon Nontaxable Exchanges
§§ 1051 - 1061Part IVSpecial Rules
§ 1071Part VRepealed
§§ 1081 - 1083Part VIRepealed
§§ 1091 - 1092Part VIIWash Sales; Straddles
§§ 1101 - 1103Part VIIIRepealed
§ 1111Part IXRepealed
 
§§ 1201 - 1298Subchapter PCapital Gains and Losses
§§ 1201 - 1202Part ITreatment of Capital Gains
§§ 1211 - 1212Part IITreatment of Capital Losses
§§ 1221 - 1223Part IIIGeneral Rules for Determining Capital Gains and Losses
§§ 1231 - 1260Part IVSpecial Rules for Determining Capital Gains and Losses
§§ 1271 - 1288Part VSpecial Rules for Bonds and Other Debt Instruments
§§ 1271 - 1275Subpart AOriginal Issue Discount
§§ 1276 - 1278Subpart BMarket Discount on Bonds
§§ 1281 - 1283Subpart CDiscount on Short-Term Obligations
§§ 1286 - 1288Subpart DMiscellaneous Provisions
§§ 1291 - 1298Part VITreatment of Certain Passive Foreign Investment Companies
§ 1291Subpart AInterest on Tax Deferral
§§ 1293 - 1295Subpart BTreatment of Qualified Electing Funds
§ 1296Subpart CElection of Mark to Market for Marketable Stock
§§ 1297 - 1298Subpart DGeneral Provisions
 
§§ 1301 - 1351Subchapter QReadjustment of Tax Between Years and Special Limitations
§ 1301Part IIncome Averaging
§§ 1311 - 1315Part IIMitigation of Effect of Limitations and Other Provisions
§ 1321Part IIIRepealed
§§ 1331 - 1337Part IVRepealed
§§ 1341 - 1342Part VClaim of Right
§§ 1346 - 1348Part VIRepealed
§ 1351Part VIIRecoveries of Foreign Exploration Losses
 
§§ 1352 - 1359Subchapter RElection to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
 
§§ 1361 - 1379Subchapter STax Treatment of S Corporations and Their Shareholders
§§ 1361 - 1363Part IIn General
§§ 1366 - 1368Part IITax Treatment of Shareholders
§§ 1371 - 1375Part IIISpecial Rules
§§ 1377 - 1379Part IVDefinitions; Miscellaneous
 
§§ 1381 - 1388Subchapter TCooperatives and Their Patrons
§§ 1381 - 1383Part ITax Treatment of Cooperatives
§ 1385Part IITax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations
§ 1388Part IIIDefinitions; Special Rules
 
§§ 1391 - 1397FSubchapter UDesignation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
§§ 1391 - 1393Part IDesignation
§ 1394Part IITax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities
§§ 1396 - 1397DPart IIIAdditional Incentives for Empowerment Zones
§§ 1396 - 1397Subpart AEmpowerment Zone Employment Credit
§ 1397ASubpart BAdditional Expensing
§ 1397BSubpart CNonrecognition of Gain on Rollover of Empowerment Zone Investments
§ 1397C - 1397DSubpart DGeneral Provisions
§ 1397EPart IVIncentives for Education Zones
§ 1397FPart VRegulations
 
§§ 1398 - 1399Subchapter VTitle 11 Cases
 
§§ 1400 - 1400CSubchapter WDistrict of Columbia Enterprise Zone
 
§§ 1400E - 1400JSubchapter XRenewal Communities
§ 1400EPart IDesignation
§§ 1400F - 1400GPart IIRenewal Community Capital Gain; Renewal Community Business
§§ 1400H - 1400JPart IIIAdditional Incentives
 
§§ 1400L - 1400U-3Subchapter YShort Term Regional Benefits
§ 1400LPart ITax Benefits for New York Liberty Zone
§§ 1400M - 1400TPart IITax Benefits for GO Zones
§§ 1400U-1 - 1400U-3Part IIIRecovery Zone Bonds
 
§§ 1401 - 1403Chapter 2Tax on Self-Employment Income
 
§ 1411Chapter 2AUnearned Income Medicare Contributions
 
§§ 1441 - 1465Chapter 3Withholding of Tax on Nonresident Aliens and Foreign Corporations
 
§§ 1441 - 1446Subchapter ANonresident Aliens and Foreign Corporations
§§ 1451 - 1465Subchapter BApplication of Withholding Provisions
 
§§ 1471 - 1474Chapter 4Taxes to Enforce Reporting on Certain Foreign Accounts
 
§§ 1491 - 1494Chapter 5Repealed
 
§§ 1501 - 1564Chapter 6Consolidated Returns
 
§§ 1501 - 1505Subchapter AReturn and Payment of Tax
 
§§ 1551 - 1564Subchapter BRelated Rules
§§ 1551 - 1552Part IIn General
§§ 1561 - 1564Part IICertain Controlled Corporations
 
§§ 2001 - 2801Subtitle BEstate and Gift Taxes
 
§§ 2001 - 2209Chapter 11Estate Tax
 
§§ 2001 - 2058Subchapter AEstates of Citizens or Residents
§§ 2001 - 2002Part ITax Imposed
§§ 2010 - 2016Part IICredits Against Tax
§§ 2031 - 2046Part IIIGross Estate
§§ 2051 - 2058Part IVTaxable Estate
 
§§ 2101 - 2108Subchapter BEstates of Nonresidents Not Citizens
 
§§ 2201 - 2209Subchapter CMiscellaneous
 
§§ 2501 - 2524Chapter 12Gift Tax
 
§§ 2501 - 2505Subchapter ADetermination of Tax Liability
§§ 2511 - 2519Subchapter BTransfers
§§ 2521 - 2524Subchapter CDeductions
 
§§ 2601 - 2664Chapter 13Tax on Generation-Skipping Transfers
 
§§ 2601 - 2604Subchapter ATax Imposed
§§ 2611 - 2614Subchapter BGeneration-Skipping Transfers
§§ 2621 - 2624Subchapter CTaxable Amount
§§ 2631 - 2632Subchapter DGST Exemption
§§ 2641 - 2642Subchapter EApplicable Ratio; Inclusion Ratio
§§ 2651 - 2654Subchapter FOther Definitions and Special Rules
§§ 2661 - 2663Subchapter GAdministration
 
§§ 2701 - 2704Chapter 14Special Valuation Rules
 
§ 2801Chapter 15Gifts and Bequests from Expatriates
 
§§ 3101 - 3510Subtitle CEmployment Taxes
 
§§ 3101 - 3128Chapter 21Federal Insurance Contributions Act
 
§§ 3101 - 3102Subchapter ATax on Employees
§§ 3111 - 3113Subchapter BTax on Employers
§§ 3121 - 3128Subchapter CGeneral Provisions
 
§§ 3201 - 3241Chapter 22Railroad Retirement Tax Act
 
§§ 3201 - 3202Subchapter ATax on Employees
§§ 3211 - 3212Subchapter BTax on Employee Representatives
§ 3221Subchapter CTax on Employers
§§ 3231 - 3233Subchapter DGeneral Provisions
§ 3241Subchapter ETier 2 Tax Rate Determination
 
§§ 3301 - 3311Chapter 23Federal Unemployment Tax Act
 
§§ 3321 - 3323Chapter 23ARailroad Unemployment Repayment Tax
 
§§ 3401 - 3456Chapter 24Collection of Income Tax at Source on Wages
 
§§ 3501 - 3510Chapter 25General Provisions Relating to Employment Taxes
 
§§ 4001 - 5000CSubtitle DMiscellaneous Excise Taxes
 
§§ 4001 - 4053Chapter 31Retail Excise Taxes
 
§§ 4001 - 4003Subchapter ALuxury Passenger Automobiles
§§ 4041 - 4043Subchapter BSpecial Fuels
§§ 4051 - 4053Subchapter CHeavy Trucks and Trailers
 
§§ 4061 - 4227Chapter 32Manufacturers Excise Taxes
 
§§ 4061 - 4105Subchapter AAutomotive and Related Items
§§ 4061 - 4064Part IGas Guzzlers
§§ 4071 - 4073Part IITires
§§ 4081 - 4105Part IIIPetroleum Products
§§ 4081 - 4084Subpart AMotor and Aviation Fuels
§§ 4101 - 4105Subpart BSpecial Provisions Applicable to Fuels Tax
 
§ 4121Subchapter BCoal
 
§§ 4131 - 4132Subchapter CCertain Vaccines
 
§§ 4161 - 4182Subchapter DRecreational Equipment
§§ 4161 - 4162Part ISporting Goods
§§ 4171 - 4173Part IIRepealed
§§ 4181 - 4182Part IIIFirearms
 
§ 4191Subchapter EMedical Devices
 
§§ 4216 - 4225Subchapter FSpecial Provisions Applicable to Manufacturers Tax
 
§§ 4221 - 4227Subchapter GExemptions, Registration, &c.
 
§§ 4231 - 4295Chapter 33Facilities and Services
 
§§ 4231 - 4243Subchapter ARepealed
 
§§ 4251 - 4254Subchapter BCommunications
 
§§ 4261 - 4283Subchapter CTransportation by Air
§§ 4261 - 4263Part IPersons
§§ 4271 - 4272Part IIProperty
§§ 4281 - 4283Part IIISpecial Provisions Applicable to Taxes on Transportation by Air
 
§§ 4286 - 4287Subchapter DRepealed
 
§§ 4291 - 4295Subchapter ESpecial Provisions Applicable to Services and Facilities Taxes
 
§§ 4371 - 4377Chapter 34Taxes on Certain Insurance Policies
§§ 4371 - 4374Subchapter APolicies Issued by Foreign Insurers
§§ 4375 - 4377Subchapter BInsured and Self-Insured Health Plans
 
§§ 4401 - 4424Chapter 35Taxes on Wagering
 
§§ 4401 - 4405Subchapter ATax on Wagers
§§ 4411 - 4414Subchapter BOccupational Tax
§§ 4421 - 4424Subchapter CMiscellaneous Provisions
 
§§ 4461 - 4498Chapter 36Certain Other Excise Taxes
 
§§ 4461 - 4462Subchapter AHarbor Maintenance Tax
§§ 4471 - 4472Subchapter BTransportation by Water
§§ 4471 - 4474Subchapter CRepealed
§§ 4481 - 4484Subchapter DTax on Use of Certain Vehicles
§§ 4491 - 4494Subchapter ERepealed
§§ 4495 - 4498Subchapter FRepealed
 
§§ 4501 - 4503Chapter 37Repealed
 
§§ 4611 - 4682Chapter 38Environmental Taxes
 
§§ 4611 - 4612Subchapter ATax on Petroleum
§§ 4661 - 4662Subchapter BTax on Certain Chemicals
§§ 4671 - 4672Subchapter CTax on Certain Imported Substances
§§ 4681 - 4682Subchapter DOzone-Depleting Chemicals, &c.
 
§ 4701Chapter 39Registration-Required Obligations
 
§§ 4901 - 4907Chapter 40General Provisions Relating to Occupational Taxes
 
§§ 4911 - 4912Chapter 41Public Charities
 
§§ 4940 - 4967Chapter 42Private Foundations; and Certain Other Tax-Exempt Organizations
 
§§ 4940 - 4948Subchapter APrivate Foundations
§§ 4951 - 4953Subchapter BBlack Lung Benefit Trusts
§ 4955Subchapter CPolitical Expenditures of §501(c)(3) Organizations
§§ 4958 - 4959Subchapter DFailure by Certain Charitable Organizations to Meet Certain Qualification Requirements
§§ 4961 - 4963Subchapter EAbatement of First and Second Tier Taxes in Certain Cases
§ 4965Subchapter FTax Shelter Transactions
§§ 4966 - 4967Subchapter GDonor Advised Funds
 
§§ 4971 - 4980IChapter 43Qualified Pension, &c., Plans
 
§§ 4981 - 4982Chapter 44Qualified Investment Entities
 
§ 4985Chapter 45Provisions Relating to Expatriated Entities
 
§ 4999Chapter 46Golden Parachute Payments
 
§ 5000Chapter 47Certain Group Health Plans
 
§ 5000AChapter 48Maintenance of Minimum Essnetial Coverage
 
§ 5000BChapter 49Cosmetic Services
 
§ 5000CChapter 50Foreign Procurement
 
§§ 5001 - 5891Subtitle EAlcohol, Tobacco, and Certain Other Excise Taxes
 
§§ 5001 - 5692Chapter 51Distilled Spirits, Wines, and Beer
 
§§ 5001 - 5132Subchapter AGallonage and Occupational Taxes
§§ 5001 - 5067Part IGallonage Taxes
§§ 5001 - 5011Subpart ADistilled Spirits
§§ 5021 - 5026Subpart BRepealed
§§ 5041 - 5045Subpart CWines
§§ 5051 - 5056Subpart DBeer
§§ 5061 - 5067Subpart EGeneral Provisions
§§ 5101 - 5132Part IIMiscelleanous Provisions
§§ 5101 - 5102Subpart AManufacturer of Stills
§§ 5111 - 5114Subpart BNonbeverage Domestic Drawback Claimants
§§ 5121 - 5124Subpart CRecordkeeping and Registration by Dealers
§§ 5131 - 5132Subpart DOther Provisions
 
§§ 5171 - 5182Subchapter BQualification Requirements for Distilled Spirits Plants
 
§§ 5201 - 5252Subchapter COperation of Distilled Spirits Plants
§§ 5201 - 5207Part IGeneral Provisions
§§ 5211 - 5244Part IIOperations on Bonded Premises
§§ 5211 - 5216Subpart AGeneral
§§ 5221 - 5223Subpart BProduction
§§ 5231 - 5236Subpart CStorage
§§ 5241 - 5244Subpart DDenaturation
§§ 5251 - 5252Part IIIRepealed
 
§§ 5271 - 5276Subchapter DIndustrial Use of Distilled Spirits
 
§§ 5291 - 5315Subchapter EGeneral Provisions Relating to Distilled Spirits
§ 5291Part IReturn of Materials Used in the Manufacture or Recovery of Distilled Spirits
§ 5301Part IIRegulation of Traffic in Containers of Distilled Spirits
§§ 5311 - 5315Part IIIMiscellaneous Provisions
 
§§ 5351 - 5392Subchapter FBonded and Taxpaid Wine Premises
§§ 5351 - 5357Part IEstablishment
§§ 5361 - 5373Part IIOperations
§§ 5381 - 5388Part IIICellar Treatment and Classification of Wine
§§ 5391 - 5392Part IVGeneral
 
§§ 5401 - 5418Subchapter GBreweries
§§ 5401 - 5403Part IEstablishment
§§ 5411 - 5418Part IIOperations
 
§§ 5501 - 5523Subchapter HMiscellaneous Plants and Warehouses
§§ 5501 - 5505Part IVinegar Plants
§§ 5511 - 5512Part IIVolatile Fruit-Flavor Concentrate Plants
§§ 5521 - 5523Part IIIRepealed
 
§§ 5551 - 5562Subchapter IMiscellaneous General Provisions
 
§§ 5601- 5692Subchapter JPenalties, Seizures, and Forfeitures Relating to Liquors
§§ 5601 - 5615Part IPenalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products
§§ 5661 - 5663Part IIPenalty, Seizure, and Forfeiture Provisions Applicable to Wine and Wine Production
§§ 5671 - 5676Part IIIPenalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing
§§ 5681 - 5690Part IVPenalty, Seizure, and Forfeiture Provisions Applicable to Liquors
§§ 5691 - 5692Part VRepealed
 
§§ 5701 - 5763Chapter 52Tobacco Products and Cigarette Papers and Tubes
 
§§ 5701 - 5708Subchapter ADefinitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
§§ 5711 - 5713Subchapter BQualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§§ 5721 - 5723Subchapter COperations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
§§ 5731 - 5734Subchapter DOccupational Tax
§ 5741Subchapter ERecords of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§§ 5751 - 5754Subchapter FGeneral Provisions
§§ 5761 - 5763Subchapter GPenalties and Forfeitures
 
§§ 5801 - 5872Chapter 53Machine Guns, Destructive Devices, and Certain Other Firearms
 
§§ 5801 - 5822Subchapter ATaxes
§§ 5801 - 5802Part ISpecial (Occupational) Taxes
§§ 5811 - 5812Part IITax on Transferring Firearms
§§ 5821 - 5822Part IIITax on Making Firearms
 
§§ 5841 - 5854Subchapter BGeneral Provisions and Exemptions
§§ 5841 - 5849Part IGeneral Provisions
§§ 5851 - 5854Part IIExemptions
 
§ 5861Subchapter CProhibited Acts
 
§§ 5871 - 5872Subchapter DPenalties and Forfeitures
 
§ 5881Chapter 54Greenmail
 
§ 5891Chapter 55Structured Settlement Factoring Transactions
 
§§ 6001 - 7874Subtitle FProcedure and Administration
 
§§ 6001 - 6117Chapter 61Information and Returns
 
§§ 6001 - 6096Subchapter AReturns and Records
§ 6001Part IRecords, Statements, and Special Returns
§§ 6011 - 6021Part IITax Returns or Statements
§ 6011Subpart AGeneral Requirement
§§ 6012 - 6017ASubpart BIncome Tax Returns
§§ 6018 - 6019Subpart CEstate and Gift Tax Returns
§§ 6020 - 6021Subpart DMiscellaneous Provisions
§§ 6031 - 6060Part IIIInformation Returns
§§ 6031 - 6040Subpart AInformation Concerning Persons Subject to Special Provisions
§§ 6041 - 6050WSubpart BInformation Concerning Transactions With Other Persons
§§ 6051 - 6053Subpart CInformation Regarding Wages Paid Employees
§§ 6055 - 6056Subpart DInformation Regarding Health Insurance Coverage
§§ 6057 - 6059Subpart ERegistration of and Information Concerning Pension, &c., Plans
§ 6060Subpart FInformation Concerning Income Tax Return Preparers
§§ 6061 - 6065Part IVSigning and Verifying of Returns and Other Documents
§§ 6071 - 6076Part VTime for Filing Returns and Other Documents
§ 6081Part VIExtension of Time for Filing Returns
§ 6091Part VIIPlace for Filing Returns or Other Documents
§ 6096Part VIIIDesignation of Income Tax Payments to Presidential Election Campaign Fund
 
§§ 6101 - 6117Subchapter BMiscellaneous Provisions
 
§§ 6151 - 6167Chapter 62Time and Place for Paying Tax
 
§§ 6151 - 6159Subchapter APlace and Due Date for Payment of Tax
§§ 6161 - 6167Subchapter BExtensions of Time for Payment
 
§§ 6201 - 6255Chapter 63Assessment
 
§§ 6201 - 6207Subchapter AIn General
 
§§ 6211 - 6216Subchapter BDeficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
 
§§ 6221 - 6234Subchapter CTax Treatment of Partnership Items
 
§§ 6240 - 6255Subchapter DTreatment of Electing Large Partnerships
§§ 6240 - 6242Part ITreatment of Partnership Items and Adjustments
§§ 6245 - 6252Part IIPartnership Level Adjustments
§§ 6245 - 6248Subpart AAdjustments by Secretary
§§ 6251 - 6252Subpart BClaims for Adjustments by Partnership
§ 6255Part IIIDefinitions and Special Rules
 
§§ 6301 - 6365Chapter 64Collection
 
§§ 6301 - 6306Subchapter AGeneral Provisions
 
§§ 6311 - 6317Subchapter BReceipt of Payment
 
§§ 6320 - 6327Subchapter CLien for Taxes
§ 6320Part IDue Process for Liens
§§ 6321 - 6327Part IILiens
 
§§ 6330 - 6344Subchapter DSeizure of Property for Collection of Taxes
§ 6330Part IDue Process for Collections
§§ 6331 - 6344Part IILevy
 
§§ 6361 - 6365Subchapter ERepealed
 
§§ 6401 - 6432Chapter 65Abatements, Credits, and Refunds
 
§§ 6401 - 6409Subchapter AProcedure in General
§§ 6411 - 6432Subchapter BRules of Special Application
 
§§ 6501 - 6533Chapter 66Limitations
 
§§ 6501 - 6504Subchapter ALimitations on Assessment and Collection
§§ 6511 - 6515Subchapter BLimitations on Credit or Refund
§ 6521Subchapter CMitigation of Effect of Period of Limitations
§§ 6531 - 6533Subchapter DPeriods of Limitation in Judicial Proceedings
 
§§ 6601 - 6631Chapter 67Interest
 
§§ 6601 - 6603Subchapter AInterest on Underpayments
§§ 6611 - 6612Subchapter BInterest on Overpayments
§§ 6621 - 6622Subchapter CDetermination of Interest Rate; Compounding of Interest
§ 6631Subchapter DNotice Requirements
 
§§ 6651 - 6751Chapter 68Additions to the Tax, Additional Amounts, and Assessable Penalties
 
§§ 6651 - 6665Subchapter AAdditions to the Tax and Additional Amounts
§§ 6651 - 6661Part IGeneral Provision
§§ 6662 - 6664Part IIAccuracy-Related and Fraud Penalties
§ 6665Part IIIApplicable Rules
 
§§ 6671 - 6725Subchapter BAssessable Penalties
§§ 6671 - 6720CPart IGeneral Provision
§§ 6721 - 6725Part IIFailure to Comply With Certain Information Reporting Requirements
 
§ 6751Subchapter CProcedural Requirements
 
§§ 6801 - 6808Chapter 69General Provisions Relating to Stamps
 
§§ 6851 - 6873Chapter 70Jeopardy, Receiverships, &c.
 
§§ 6851 - 6867Subchapter AJeopardy
§§ 6851 - 6852Part ITermination of Taxable Year
§§ 6861 - 6864Part IIJeopardy Assessments
§ 6867Part IIISpecial Rules with respect to Certain Cash
 
§§ 6871 - 6873Subchapter BReceiverships, &c.
 
§§ 6901 - 6905Chapter 71Transferees and Fiduciaries
 
§§ 7001 - 7012Chapter 72Licensing and Registration
 
§ 7001Subchapter ALicensing
§§ 7011 - 7012Subchapter BRegistration
 
§§ 7101 - 7103Chapter 73Bonds
 
§§ 7121 - 7124Chapter 74Closing Agreements and Compromises
 
§§ 7201 - 7344Chapter 75Crimes, Other Offenses, and Forfeitures
 
§§ 7201 - 7241Subchapter ACrimes
§§ 7201 - 7217Part IGeneral Provisions
§§ 7231 - 7241Part IIPenalties Applicable to Certain Taxes
 
§§ 7261 - 7275Subchapter BOther Offenses
 
§§ 7301 - 7328Subchapter CForfeitures
§§ 7301 - 7304Part IProperty Subject to Forfeiture
§§ 7321 - 7328Part IIProvisions Common to Forfeitures
 
§§ 7341 - 7344Subchapter DMiscellaneous Penalty and Forfeiture Provisions
 
§§ 7401 - 7491Chapter 76Judicial Proceedings
 
§§ 7401 - 7410Subchapter ACivil Actions by the United States
 
§§ 7421 - 7437Subchapter BProceedings by Taxpayers and Third Parties
 
§§ 7441 - 7479Subchapter CThe Tax Court
§§ 7441 - 7448Part IOrganization and Jurisdiction
§§ 7451 - 7465Part IIProcedure
§§ 7471 - 7475Part IIIMiscellaneous Provisions
§§ 7476 - 7479Part IVDeclaratory Judgments
 
§§ 7481 - 7487Subchapter DCourt Review of Tax Court Decisions
 
§ 7491Subchapter EBurden of Proof
 
§§ 7501 - 7528Chapter 77Miscellaneous Provisions
 
§§ 7601 - 7655Chapter 78Discovery of Liability and Enforcement of Title
 
§§ 7601 - 7613Subchapter AExamination and Inspection
§§ 7621 - 7624Subchapter BGeneral Powers and Duties
§ 7641Subchapter CRepealed
§§ 7651 - 7655Subchapter DPossessions
 
§§ 7701 - 7704Chapter 79Definitions
 
§§ 7801 - 7874Chapter 80General Rules
 
§§ 7801 - 7811Subchapter AApplication of Internal Revenue Laws
§§ 7851 - 7852Subchapter BEffective Date and Related Provisions
§§ 7871 - 7874Subchapter CProvisions Affecting More Than One Subtitle
 
§§ 8001 - 8023Subtitle GThe Joint Committee on Taxation
 
§§ 8001 - 8005Chapter 91Organization and Membership of the Joint Committee
§§ 8021 - 8023Chapter 92Powers and Duties of the Joint Committee
 
§§ 9001 - 9042Subtitle HFinancing of Presidential Election Campaigns
 
§§ 9001 - 9013Chapter 95Presidential Election Campaign Fund
§§ 9031 - 9042Chapter 96Presidential Primary Matching Payment Account
 
§§ 9500 - 9602Subtitle ITrust Fund Code
 
§ 9500Short Title
 
§§ 9501 - 9602Chapter 98Trust Fund Code
 
§§ 9501 - 9511Subchapter AEstablishment of Trust Funds
§§ 9601 - 9602Subchapter BGeneral Provisions
 
§§ 9701 - 9722Subtitle JCoal Industry Health Benefits
 
§§ 9701 - 9722Chapter 99Coal Industry Health Benefits
 
§ 9701Subchapter ADefinitions of General Applicability
 
§§ 9702 - 9708Subchapter BCombined Benefit Fund
§§ 9702 - 9703Part IEstablishment and Benefit
§§ 9704 - 9706Part IIFinancing
§ 9707Part IIIEnforcement
§ 9708Part IVOther Provisions
 
§§ 9711 - 9712Subchapter CHealth Benefits of Certain Miners
§ 9711Part IIndividual Employer Plans
§ 9712Part IIUMWA Benefit Plan
 
§§ 9721 - 9722Subchapter DOther Provisions
 
§§ 9801 - 9834Subtitle KGroup Health Plan Requirements
 
§§ 9801 - 9834Chapter 100Group Health Plan Requirements
 
§§ 9801 - 9806Subchapter ARequirements Relating to Portability, Access, and Renewability
§§ 9811 - 9815Subchapter BOther Requirements
§§ 9831 - 9834Subchapter CGeneral Provisions

Index of 26 USC by individual sections.

§1Tax imposed
§2Definitions and special rules
§3Tax tables for individuals
§4Repealed.
§5Cross references relating to tax on individuals
§11Tax imposed
§12Cross references relating to tax on corporations
§15Effect of changes
§21Expenses for household and dependent care services necessary for gainful employment
§22Credit for the elderly and the permanently and totally disabled
§23Adoption expenses
§24Child tax credit
§25Interest on certain home mortgages
§25AHope and Lifetime Learning credits
§25BElective deferrals and IRA contributions by certain individuals
§25CNonbusiness energy property
§25DResidential energy efficient property
§26Limitation based on tax liability; definition of tax liability
§27Taxes of foreign countries and possessions of the United States; possession tax credit
§28Renumbered §45C
§29Renumbered §45K
§30Certain plug-in electric vehicles
§30APuerto Rico economic activity credit
§30BAlternative motor vehicle credit
§30CAlternative fuel vehicle refueling property credit
§30DNew qualified plug-in electric drive motor vehicles
§31Tax withheld on wages
§32Earned income
§33Tax withheld at source on nonresident aliens and foreign corporations
§34Certain uses of gasoline and special fuels
§35Health insurance costs of eligible individuals
§36First-time homebuyer credit
§36AMaking work pay credit
§36BRefundable credit for coverage under a qualified health plan
§37Overpayments of tax
§38General business credit
§39Carryback and carryforward of unused credits
§40Alcohol, etc., used as fuel
§40ABiodiesel and renewable diesel used as fuel
§41Credit for increasing research activities
§42Low-income housing credit
§43Enhanced oil recovery credit
§44Expenditures to provide access to disabled individuals
§44ARenumbered §21
§44BRepealed.
§44CRenumbered §23
§44DRenumbered §29
§44ERenumbered §40
§44FRenumbered §30
§44GRenumbered §41
§44HRenumbered §45C
§45Electricity produced from certain renewable resources, etc.
§45AIndian employment credit
§45BCredit for portion of employer social security taxes paid with respect to employee cash tips
§45CClinical testing expenses for certain drugs for rare diseases or conditions
§45DNew markets tax credit
§45ESmall employer pension plan startup costs
§45FEmployer-provided child care credit
§45GRailroad track maintenance credit
§45HCredit for production of low sulfur diesel fuel
§45ICredit for producing oil and gas from marginal wells
§45JCredit for production from advanced nuclear power facilities
§45KCredit for producing fuel from a nonconventional source
§45LNew energy efficient home credit
§45MEnergy efficient appliance credit
§45NMine rescue team training credit
§45OAgricultural chemicals security credit
§45PEmployer wage credit for employees who are active duty members of the uniformed services
§45QCredit for carbon dioxide sequestration
§45REmployee health insurance expenses of small employers
§46Amount of credit
§47Rehabilitation credit
§48Energy credit
§48AQualifying advanced coal project credit
§48BQualifying gasification project credit
§48CQualifying advanced energy project credit
§48DQualifying theraputic discovery project credit
§49At-risk rules
§50Other special rules
§50ARepealed.
§50BRepealed.
§51Amount of credit
§51ARepealed.
§52Special rules
§53Credit for prior year minimum tax liability
§54Credit to holders of clean renewable energy bonds
§54ACredit to holders of qualified tax credit bonds
§54BQualified forestry conservation bonds
§54CNew clean renewable energy bonds
§54DQualified energy conservation bonds
§54EQualified zone academy bonds
§54FQualified school construction bonds
§54AABuild America bonds
§55Alternative minimum tax imposed
§56Adjustments in computing alternative minimum taxable income
§57Items of tax preference
§58Denial of certain losses
§59Other definitions and special rules
§59AEnvironmental tax
§59BRepealed.
§61Gross income defined
§62Adjusted gross income defined
§63Taxable income defined
§64Ordinary income defined
§65Ordinary loss defined
§66Treatment of community income
§672-percent floor on miscellaneous itemized deductions
§68Overall limitation on itemized deductions
§71Alimony and separate maintenance payments
§72Annuities; certain proceeds of endowment and life insurance contracts
§73Services of child
§74Prizes and awards
§75Dealers in tax-exempt securities
§76Repealed.
§77Commodity credit loans
§78Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
§79Group-term life insurance purchased for employees
§80Restoration of value of certain securities
§81Repealed.
§82Reimbursement for expenses of moving
§83Property transferred in connection with performance of services
§84Transfer of appreciated property to political organization
§85Unemployment compensation
§86Social security and tier 1 railroad retirement benefits
§87Alcohol and biodiesel fuels credits
§88Certain amounts with respect to nuclear decommissioning costs
§89Repealed.
§90Illegal Federal irrigation subsidies
§101Certain death benefits
§102Gifts and inheritances
§103Interest on State and local bonds
§103ARepealed.
§104Compensation for injuries or sickness
§105Amounts received under accident and health plans
§106Contributions by employer to accident and health plans
§107Rental value of parsonages
§108Income from discharge of indebtedness
§109Improvements by lessee on lessor’s property
§110Qualified lessee construction allowances for short-term leases
§111Recovery of tax benefit items
§112Certain combat zone compensation of members of the Armed Forces
§113Repealed.
§114Repealed.
§115Income of States, municipalities, etc.
§116Repealed.
§117Qualified scholarships
§118Contributions to the capital of a corporation
§119Meals or lodging furnished for the convenience of the employer
§120Amounts received under qualified group legal services plans
§121Exclusion of gain from sale of principal residence
§122Certain reduced uniformed services retirement pay
§123Amounts received under insurance contracts for certain living expenses
§124Repealed.
§125Cafeteria plans
§126Certain cost-sharing payments
§127Educational assistance programs
§128Repealed.
§129Dependent care assistance programs
§130Certain personal injury liability assignments
§131Certain foster care payments
§132Certain fringe benefits
§133Repealed.
§134Certain military benefits
§135Income from United States savings bonds used to pay higher education tuition and fees
§136Energy conservation subsidies provided by public utilities
§137Adoption assistance programs
§138Medicare Advantage MSA
§139Disaster relief payments
§139AFederal subsidies for prescription drug plans
§139BBenefits provided to volunteer firefighters and emergency medical responders
§139CCOBRA premium assistance
§139DRepealed.
§140Cross references to other Acts
§141Private activity bond; qualified bond
§142Exempt facility bond
§143Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
§144Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
§145Qualified 501(c)(3) bond
§146Volume cap
§147Other requirements applicable to certain private activity bonds
§148Arbitrage
§149Bonds must be registered to be tax exempt; other requirements
§150Definitions and special rules
§151Allowance of deductions for personal exemptions
§152Dependent defined
§153Cross references
§161Allowance of deductions
§162Trade or business expenses
§163Interest
§164Taxes
§165Losses
§166Bad debts
§167Depreciation
§168Accelerated cost recovery system
§169Amortization of pollution control facilities
§170Charitable, etc., contributions and gifts
§171Amortizable bond premium
§172Net operating loss deduction
§173Circulation expenditures
§174Research and experimental expenditures
§175Soil and water conservation expenditures; endangered species recovery expenditures
§176Payments with respect to employees of certain foreign corporations
§177Repealed.
§178Amortization of cost of acquiring a lease
§179Election to expense certain depreciable business assets
§179ADeduction for clean-fuel vehicles and certain refueling property
§179BDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
§179CElection to expense certain refineries
§179DEnergy efficient commercial buildings deduction
§179EElection to expense advanced mine safety equipment
§180Expenditures by farmers for fertilizer, etc.
§181Treatment of certain qualified film and television productions
§182Repealed.
§183Activities not engaged in for profit
§184Repealed.
§185Repealed.
§186Recoveries of damages for antitrust violations, etc.
§187Repealed.
§188Repealed.
§189Repealed.
§190Expenditures to remove architectural and transportation barriers to the handicapped and elderly
§191Repealed.
§192Contributions to black lung benefit trust
§193Tertiary injectants
§194Treatment of reforestation expenditures
§194AContributions to employer liability trusts
§195Start-up expenditures
§196Deduction for certain unused business credits
§197Amortization of goodwill and certain other intangibles
§198Expensing of environmental remediation costs
§198AExpensing of qualified disaster expenses
§199Income attributable to domestic production activities
§211Allowance of deductions
§212Expenses for production of income
§213Medical, dental, etc., expenses
§214Repealed.
§215Alimony, etc., payments
§216Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§217Moving expenses
§218Repealed.
§219Retirement savings
§220Archer MSAs
§221Interest on education loans
§222Qualified tuition and related expenses
§223Health savings accounts
§224Cross reference
§241Allowance of special deductions
§242Repealed.
§243Dividends received by corporations
§244Dividends received on certain preferred stock
§245Dividends received from certain foreign corporations
§246Rules applying to deductions for dividends received
§246ADividends received deduction reduced where portfolio stock is debt financed
§247Dividends paid on certain preferred stock of public utilities
§248Organizational expenditures
§249Limitation on deduction of bond premium on repurchase
§250Repealed.
§261General rule for disallowance of deductions
§262Personal, living, and family expenses
§263Capital expenditures
§263ACapitalization and inclusion in inventory costs of certain expenses
§264Certain amounts paid in connection with insurance contracts
§265Expenses and interest relating to tax-exempt income
§266Carrying charges
§267Losses, expenses, and interest with respect to transactions between related taxpayers
§268Sale of land with unharvested crop
§269Acquisitions made to evade or avoid income tax
§269APersonal service corporations formed or availed of to avoid or evade income tax
§269BStapled entities
§270Repealed.
§271Debts owed by political parties, etc.
§272Disposal of coal or domestic iron ore
§273Holders of life or terminable interest
§274Disallowance of certain entertainment, etc., expenses
§275Certain taxes
§276Certain indirect contributions to political parties
§277Deductions incurred by certain membership organizations in transactions with members
§278Repealed.
§279Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
§280Repealed.
§280ADisallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
§280BDemolition of structures
§280CCertain expenses for which credits are allowable
§280DRepealed.
§280EExpenditures in connection with the illegal sale of drugs
§280FLimitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
§280GGolden parachute payments
§280HLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
§281Terminal railroad corporations and their shareholders
§291Special rules relating to corporate preference items
§301Distributions of property
§302Distributions in redemption of stock
§303Distributions in redemption of stock to pay death taxes
§304Redemption through use of related corporations
§305Distributions of stock and stock rights
§306Dispositions of certain stock
§307Basis of stock and stock rights acquired in distributions
§311Taxability of corporation on distribution
§312Effect on earnings and profits
§316Dividend defined
§317Other definitions
§318Constructive ownership of stock
§331Gain or loss to shareholders in corporate liquidations
§332Complete liquidations of subsidiaries
§333Repealed.
§334Basis of property received in liquidations
§336Gain or loss recognized on property distributed in complete liquidation
§337Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§338Certain stock purchases treated as asset acquisitions
§341Repealed.
§342Repealed.
§346Definition and special rule
§351Transfer to corporation controlled by transferor
§354Exchanges of stock and securities in certain reorganizations
§355Distribution of stock and securities of a controlled corporation
§356Receipt of additional consideration
§357Assumption of liability
§358Basis to distributees
§361Nonrecognition of gain or loss to corporations; treatment of distributions
§362Basis to corporations
§363Repealed.
§367Foreign corporations
§368Definitions relating to corporate reorganizations
§370Repealed.
§371Repealed.
§372Repealed.
§373Repealed.
§374Repealed.
§381Carryovers in certain corporate acquisitions
§382Limitation on net operating loss carryforwards and certain built-in losses following ownership change
§383Special limitations on certain excess credits, etc.
§384Limitation on use of preacquisition losses to offset built-in gains
§385Treatment of certain interests in corporations as stock or indebtedness
§386Repealed.
§391Repealed.
§392Repealed.
§393Repealed.
§394Repealed.
§395Repealed.
§401Qualified pension, profit-sharing, and stock bonus plans
§402Taxability of beneficiary of employees’ trust
§402AOptional treatment of elective deferrals as Roth contributions
§403Taxation of employee annuities
§404Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
§404ADeduction for certain foreign deferred compensation plans
§405Repealed.
§406Employees of foreign affiliates covered by section 3121(l) agreements
§407Certain employees of domestic subsidiaries engaged in business outside the United States
§408Individual retirement accounts
§408ARoth IRAs
§409Qualifications for tax credit employee stock ownership plans
§409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans
§410Minimum participation standards
§411Minimum vesting standards
§412Minimum funding standards
§413Collectively bargained plans, etc.
§414Definitions and special rules
§415Limitations on benefits and contribution under qualified plans
§416Special rules for top-heavy plans
§417Definitions and special rules for purposes of minimum survivor annuity requirements
§418Reorganization status
§418ANotice of reorganization and funding requirements
§418BMinimum contribution requirement
§418COverburden credit against minimum contribution requirement
§418DAdjustments in accrued benefits
§418EInsolvent plans
§419Treatment of funded welfare benefit plans
§419AQualified asset account; limitation on additions to account
§420Transfers of excess pension assets to retiree health accounts
§421General rules
§422Incentive stock options
§422ARenumbered §422
§423Employee stock purchase plans
§424Definitions and special rules
§425Renumbered §424
§430Minimum funding standards for single-employer defined benefit pension plans
§431Minimum funding standards for multiemployer plans
§432Additional funding rules for multiemployer plans in endangered status or critical status
§433Minimum funding standards
§436Funding-based limits on benefits and benefit accruals under single-employer plans
§441Period for computation of taxable income
§442Change of annual accounting period
§443Returns for a period of less than 12 months
§444Election of taxable year other than required taxable year
§446General rule for methods of accounting
§447Method of accounting for corporations engaged in farming
§448Limitation on use of cash method of accounting
§451General rule for taxable year of inclusion
§452Repealed.
§453Installment method
§453ASpecial rules for nondealers
§453BGain or loss disposition of installment obligations
§453CRepealed.
§454Obligations issued at discount
§455Prepaid subscription income
§456Prepaid dues income of certain membership organizations
§457Deferred compensation plans of State and local governments and tax-exempt organizations
§457ANonqualified deferred compensation from certain tax indifferent parties
§458Magazines, paperbacks, and records returned after the close of the taxable year
§460Special rules for long-term contracts
§461General rule for taxable year of deduction
§462Repealed.
§463Repealed.
§464Limitations on deductions for certain farming
§465Deductions limited to amount at risk
§466Repealed.
§467Certain payments for the use of property or services
§468Special rules for mining and solid waste reclamation and closing costs
§468ASpecial rules for nuclear decommissioning costs
§468BSpecial rules for designated settlement funds
§469Passive activity losses and credits limited
§470Limitation on deductions allocable to property used by governments or other tax-exempt entities
§471General rule for inventories
§472Last-in, first-out inventories
§473Qualified liquidations of LIFO inventories
§474Simplified dollar-value LIFO method for certain small businesses
§475Mark to market accounting method for dealers in securities
§481Adjustments required by changes in method of accounting
§482Allocation of income and deductions among taxpayers
§483Interest on certain deferred payments
§501Exemption from tax on corporations, certain trusts, etc.
§502Feeder organizations
§503Requirements for exemption
§504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
§505Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
§507Termination of private foundation status
§508Special rules with respect to section 501(c)(3) organizations
§509Private foundation defined
§511Imposition of tax on unrelated business income of charitable, etc., organizations
§512Unrelated business taxable income
§513Unrelated trade or business
§514Unrelated debt-financed income
§515Taxes of foreign countries and possessions of the United States
§521Exemption of farmers’ cooperatives from tax
§522Repealed.
§526Shipowners’ protection and indemnity associations
§527Political organizations
§528Certain homeowners associations
§529Qualified tuition programs
§530Coverdell education savings accounts
§531Imposition of accumulated earnings tax
§532Corporations subject to accumulated earnings tax
§533Evidence of purpose to avoid income tax
§534Burden of proof
§535Accumulated taxable income
§536Income not placed on annual basis
§537Reasonable needs of the business
§541Imposition of personal holding company tax
§542Definition of personal holding company
§543Personal holding company income
§544Rules for determining stock ownership
§545Undistributed personal holding company income
§546Income not placed on annual basis
§547Deduction for deficiency dividends
§551Repealed.
§552Repealed.
§553Repealed.
§554Repealed.
§555Repealed.
§556Repealed.
§557Repealed.
§558Repealed.
§561Definition of deduction for dividends paid
§562Rules applicable in determining dividends eligible for dividends paid deduction
§563Rules relating to dividends paid after close of taxable year
§564Dividend carryover
§565Consent dividends
§581Definition of bank
§582Bad debts, losses, and gains with respect to securities held by financial institutions
§583Repealed.
§584Common trust funds
§585Reserves for losses on loans of banks
§586Repealed.
§591Deduction for dividends paid on deposits
§592Repealed.
§593Reserves for losses on loans
§594Alternative tax for mutual savings banks conducting life insurance business
§595Repealed.
§596Repealed.
§597Treatment of transactions in which Federal financial assistance provided
§601Repealed.
§611Allowance of deduction for depletion
§612Basis for cost depletion
§613Percentage depletion
§613ALimitations on percentage depletion in case of oil and gas wells
§614Definition of property
§615Repealed.
§616Development expenditures
§617Deduction and recapture of certain mining exploration expenditures
§621Repealed.
§631Gain or loss in the case of timber, coal, or domestic iron ore
§632Repealed.
§636Income tax treatment of mineral production payments
§638Continental shelf areas
§641Imposition of tax
§642Special rules for credits and deductions
§643Definitions applicable to subparts A, B, C, and D
§644Taxable year of trusts
§645Certain revocable trusts treated as part of estate
§646Tax treatment of electing Alaska Native Settlement Trusts
§651Deduction for trusts distributing current income only
§652Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
§661Deduction for estates and trusts accumulating income or distributing corpus
§662Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
§663Special rules applicable to sections 661 and 662
§664Charitable remainder trusts
§665Definitions applicable to subpart D
§666Accumulation distribution allocated to preceding years
§667Treatment of amounts deemed distributed by trust in preceding years
§668Interest charge on accumulation distributions from foreign trusts
§669Repealed.
§671Trust income, deductions, and credits attributable to grantors and others as substantial owners
§672Definitions and rules
§673Reversionary interests
§674Power to control beneficial enjoyment
§675Administrative powers
§676Power to revoke
§677Income for benefit of grantor
§678Person other than grantor treated as substantial owner
§679Foreign trusts having one or more United States beneficiaries
§681Limitation on charitable deduction
§682Income of an estate or trust in case of divorce, etc.
§683Use of trust as an exchange fund
§684Recognition of gain on certain transfers to certain foreign trusts and estates
§685Treatment of funeral trusts
§691Recipients of income in respect of decedents
§692Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
§701Partners, not partnership, subject to tax
§702Income and credits of partner
§703Partnership computations
§704Partner’s distributive share
§705Determination of basis of partner’s interest
§706Taxable years of partner and partnership
§707Transactions between partner and partnership
§708Continuation of partnership
§709Treatment of organization and syndication fees
§721Nonrecognition of gain or loss on contribution
§722Basis of contributing partner’s interest
§723Basis of property contributed to partnership
§724Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
§731Extent of recognition of gain or loss on distribution
§732Basis of distributed property other than money
§733Basis of distributee partner’s interest
§734Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
§735Character of gain or loss on disposition of distributed property
§736Payments to a retiring partner or a deceased partner’s successor in interest
§737Recognition of precontribution gain in case of certain distributions to contributing partner
§741Recognition and character of gain or loss on sale or exchange
§742Basis of transferee partner’s interest
§743Special rules where section 754 election or substantial built-in loss
§751Unrealized receivables and inventory items
§752Treatment of certain liabilities
§753Partner receiving income in respect of decedent
§754Manner of electing optional adjustment to basis of partnership property
§755Rules for allocation of basis
§761Terms defined
§771Application of subchapter to electing large partnerships
§772Simplified flow-through
§773Computations at partnership level
§774Other modifications
§775Electing large partnership defined
§776Special rules for partnerships holding oil and gas properties
§777Regulations
§801Tax imposed
§803Life insurance gross income
§804Life insurance deductions
§805General deductions
§806Small life insurance company deduction
§807Rules for certain reserves
§808Policyholder dividends deduction
§809Repealed.
§810Operations loss deduction
§811Accounting provisions
§812Definition of company’s share and policyholders’ share
§813Repealed.
§814Contiguous country branches of domestic life insurance companies
§815Distributions to shareholders from pre-1984 policyholders surplus account
§816Life insurance company defined
§817Treatment of variable contracts
§817ASpecial rules for modified guaranteed contracts
§818Other definitions and special rules
§831Tax on insurance companies other than life insurance companies
§832Insurance company taxable income
§833Treatment of Blue Cross and Blue Shield organizations, etc.
§834Determination of taxable investment income
§835Election by reciprocal
§841Credit for foreign taxes
§842Foreign companies carrying on insurance business
§843Annual accounting period
§844Special loss carryover rules
§845Certain reinsurance agreements
§846Discounted unpaid losses defined
§847Special estimated tax payments
§848Capitalization of certain policy acquisition expenses
§851Definition of regulated investment company
§852Taxation of regulated investment companies and their shareholders
§853Foreign tax credit allowed to shareholders
§853ACredits from tax credit bonds allowed to shareholders
§854Limitations applicable to dividends received from regulated investment company
§855Dividends paid by regulated investment company after close of taxable year
§856Definition of real estate investment trust
§857Taxation of real estate investment trusts and their beneficiaries
§858Dividends paid by real estate investment trust after close of taxable year
§859Adoption of annual accounting period
§860Deduction for deficiency dividends
§860ATaxation of REMIC’s
§860BTaxation of holders of regular interests
§860CTaxation of residual interests
§860DREMIC defined
§860ETreatment of income in excess of daily accruals on residual interests
§860FOther rules
§860GOther definitions and special rules
§860HRepealed.
§860IRepealed.
§860JRepealed.
§860KRepealed.
§860LRepealed.
§861Income from sources within the United States
§862Income from sources without the United States
§863Special rules for determining source
§864Definitions and special rules
§865Source rules for personal property sales
§871Tax on nonresident alien individuals
§872Gross income
§873Deductions
§874Allowance of deductions and credits
§875Partnerships; beneficiaries of estates and trusts
§876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
§877Expatriation to avoid tax
§877ATax responsibilities of expatriation
§878Foreign educational, charitable, and certain other exempt organizations
§879Tax treatment of certain community income in the case of nonresident alien individuals
§881Tax on income of foreign corporations not connected with United States business
§882Tax on income of foreign corporations connected with United States business
§883Exclusions from gross income
§884Branch profits tax
§885Cross references
§887Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
§891Doubling of rates of tax on citizens and corporations of certain foreign countries
§892Income of foreign governments and of international organizations
§893Compensation of employees of foreign governments or international organizations
§894Income affected by treaty
§895Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
§896Adjustment of tax on nationals, residents, and corporations of certain foreign countries
§897Disposition of investment in United States real property
§898Taxable year of certain foreign corporations
§901Taxes of foreign countries and of possessions of United States
§902Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
§903Credit for taxes in lieu of income, etc., taxes
§904Limitation on credit
§905Applicable rules
§906Nonresident alien individuals and foreign corporations
§907Special rules in case of foreign oil and gas income
§908Reduction of credit for participation in or cooperation with an international boycott
§909Suspension of taxes and credits until related income taken into account
§911Citizens or residents of the United States living abroad
§912Exemption for certain allowances
§913Repealed.
§921Repealed.
§922Repealed.
§923Repealed.
§924Repealed.
§925Repealed.
§926Repealed.
§927Repealed.
§931Income from sources within Guam, American Samoa, or the Northern Mariana Islands
§932Coordination of United States and Virgin Islands income taxes
§933Income from sources within Puerto Rico
§934Limitation on reduction in income tax liability incurred to the Virgin Islands
§934ARepealed.
§935Repealed.
§936Puerto Rico and possession tax credit
§937Residence and source rules involving possessions
§941Repealed.
§942Repealed.
§943Repealed.
§951Amounts included in gross income of United States shareholders
§952Subpart F income defined
§953Insurance income
§954Foreign base company income
§955Withdrawal of previously excluded subpart F income from qualified investment
§956Investment of earnings in United States property
§956ARepealed.
§957Controlled foreign corporations; United States persons
§958Rules for determining stock ownership
§959Exclusion from gross income of previously taxed earnings and profits
§960Special rules for foreign tax credit
§961Adjustments to basis of stock in controlled foreign corporations and of other property
§962Election by individuals to be subject to tax at corporate rates
§963Repealed.
§964Miscellaneous provisions
§965Temporary dividends received deduction
§970Reduction of subpart F income of export trade corporations
§971Definitions
§972Repealed.
§981Repealed.
§982Admissibility of documentation maintained in foreign countries
§985Functional currency
§986Determination of foreign taxes and foreign corporation’s earnings and profits
§987Branch transactions
§988Treatment of certain foreign currency transactions
§989Other definitions and special rules
§991Taxation of a domestic international sales corporation
§992Requirements of a domestic international sales corporation
§993Definitions
§994Inter-company pricing rules
§995Taxation of DISC income to shareholders
§996Rules for allocation in the case of distributions and losses
§997Special subchapter C rules
§999Reports by taxpayers; determinations
§1000Reserved
§1001Determination of amount of and recognition of gain or loss
§1002Repealed.
§1011Adjusted basis for determining gain or loss
§1012Basis of propertycost
§1013Basis of property included in inventory
§1014Basis of property acquired from a decedent
§1015Basis of property acquired by gifts and transfers in trust
§1016Adjustments to basis
§1017Discharge of indebtedness
§1018Repealed.
§1019Property on which lessee has made improvements
§1020Repealed.
§1021Sale of annuities
§1022Repealed.
§1023Cross references
§1024Renumbered §1023
§1031Exchange of property held for productive use or investment
§1032Exchange of stock for property
§1033Involuntary conversions
§1034Repealed.
§1035Certain exchanges of insurance policies
§1036Stock for stock of same corporation
§1037Certain exchanges of United States obligations
§1038Certain reacquisitions of real property
§1039Repealed.
§1040Transfer of certain farm, etc., real property
§1041Transfers of property between spouses or incident to divorce
§1042Sales of stock to employee stock ownership plans or certain cooperatives
§1043Sale of property to comply with conflict-of-interest requirements
§1044Rollover of publicly traded securities gain into specialized small business investment companies
§1045Rollover of gain from qualified small business stock to another qualified small business stock
§1051Property acquired during affiliation
§1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§1053Property acquired before March 1, 1913
§1054Certain stock of Federal National Mortgage Association
§1055Redeemable ground rents
§1056Repealed.
§1057Repealed.
§1058Transfers of securities under certain agreements
§1059Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
§1059ALimitation on taxpayer’s basis or inventory cost in property imported from related persons
§1060Special allocation rules for certain asset acquisitions
§1061Cross references
§1071Repealed.
§1081Repealed.
§1082Repealed.
§1083Repealed.
§1091Loss from wash sales of stock or securities
§1092Straddles
§1101Repealed.
§1102Repealed.
§1103Repealed.
§1111Repealed.
§1201Alternative tax for corporations
§1202Partial exclusion for gain from certain small business stock
§1211Limitation on capital losses
§1212Capital loss carrybacks and carryovers
§1221Capital asset defined
§1222Other terms relating to capital gains and losses
§1223Holding period of property
§1231Property used in the trade or business and involuntary conversions
§1232Repealed.
§1232ARepealed.
§1232BRepealed.
§1233Gains and losses from short sales
§1234Options to buy or sell
§1234AGains or losses from certain terminations
§1234BGains or losses from securities futures contracts
§1235Sale or exchange of patents
§1236Dealers in securities
§1237Real property subdivided for sale
§1238Repealed.
§1239Gain from sale of depreciable property between certain related taxpayers
§1240Repealed.
§1241Cancellation of lease or distributor’s agreement
§1242Losses on small business investment company stock
§1243Loss of small business investment company
§1244Losses on small business stock
§1245Gain from dispositions of certain depreciable property
§1246Repealed.
§1247Repealed.
§1248Gain from certain sales or exchanges of stock in certain foreign corporations
§1249Gain from certain sales or exchanges of patents, etc., to foreign corporations
§1250Gain from dispositions of certain depreciable realty
§1251Repealed.
§1252Gain from disposition of farm land
§1253Transfers of franchises, trademarks, and trade names
§1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
§1255Gain from disposition of section 126 property
§1256Section 1256 contracts marked to market
§1257Disposition of converted wetlands or highly erodible croplands
§1258Recharacterization of gain from certain financial transactions
§1259Constructive sales treatment for appreciated financial positions
§1260Gains from constructive ownership transactions
§1271Treatment of amounts received on retirement or sale or exchange of debt instruments
§1272Current inclusion in income of original issue discount
§1273Determination of amount of original issue discount
§1274Determination of issue price in the case of certain debt instruments issued for property
§1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000
§1275Other definitions and special rules
§1276Disposition gain representing accrued market discount treated as ordinary income
§1277Deferral of interest deduction allocable to accrued market discount
§1278Definitions and special rules
§1281Current inclusion in income of discount on certain short-term obligations
§1282Deferral of interest deduction allocable to accrued discount
§1283Definitions and special rules
§1286Tax treatment of stripped bonds
§1287Denial of capital gain treatment for gains on certain obligations not in registered form
§1288Treatment of original issue discount on tax-exempt obligations
§1291Interest on tax deferral
§1293Current taxation of income from qualified electing funds
§1294Election to extend time for payment of tax on undistributed earnings
§1295Qualified electing fund
§1296Election of mark to market for marketable stock
§1297Passive foreign investment company
§1298Special rules
§1301Averaging of farm income
§1311Correction of error
§1312Circumstances of adjustment
§1313Definitions
§1314Amount and method of adjustment
§1315Repealed.
§1321Repealed.
§1331Repealed.
§1332Repealed.
§1333Repealed.
§1334Repealed.
§1335Repealed.
§1336Repealed.
§1337Repealed.
§1341Computation of tax where taxpayer restores substantial amount held under claim of right
§1342Repealed.
§1346Repealed.
§1347Repealed.
§1348Repealed.
§1351Treatment of recoveries of foreign expropriation losses
§1352Alternative tax on qualifying shipping activities
§1353Notional shipping income
§1354Alternative tax election; revocation; termination
§1355Definitions and special rules
§1356Qualifying shipping activities
§1357Items not subject to regular tax; depreciation; interest
§1358Allocation of credits, income, and deductions
§1359Disposition of qualifying vessels
§1361S corporation defined
§1362Election; revocation; termination
§1363Effect of election on corporation
§1366Pass-thru of items to shareholders
§1367Adjustments to basis of stock of shareholders, etc.
§1368Distributions
§1371Coordination with subchapter C
§1372Partnership rules to apply for fringe benefit purposes
§1373Foreign income
§1374Tax imposed on certain built-in gains
§1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
§1377Definitions and special rule
§1378Taxable year of S corporation
§1379Transitional rules on enactment
§1381Organizations to which part applies
§1382Taxable income of cooperatives
§1383Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
§1385Amounts includible in patron’s gross income
§1388Definitions; special rules
§1391Designation procedure
§1392Eligibility criteria
§1393Definitions and special rules
§1394Tax-exempt enterprise zone facility bonds
§1396Empowerment zone employment credit
§1397Other definitions and special rules
§1397AIncrease in expensing under section 179
§1397BNonrecognition of gain on rollover of empowerment zone investments
§1397CEnterprise zone business defined
§1397DQualified zone property defined
§1397ECredit to holders of qualified zone academy bonds
§1397FRegulations
§1398Rules relating to individuals’ title 11 cases
§1399No separate taxable entities for partnerships, corporations, etc.
§1400Establishment of DC Zone
§1400ATax-exempt economic development bonds
§1400BZero percent capital gains rate
§1400CFirst-time homebuyer credit for District of Columbia
§1400EDesignation of renewal communities
§1400FRenewal community capital gain
§1400GRenewal community business defined
§1400HRenewal community employment credit
§1400ICommercial revitalization deduction
§1400JIncrease in expensing under section 179
§1400LTax benefits for New York Liberty Zone
§1400MDefinitions
§1400NTax benefits for Gulf Opportunity Zone
§1400OEducation tax benefits
§1400PHousing tax benefits
§1400QSpecial rules for use of retirement funds
§1400REmployment relief
§1400SAdditional tax relief provisions
§1400TSpecial rules for mortgage revenue bonds
§1400U-1Allocation of recovery zone bonds
§1400U-2Recovery zone economic development bonds
§1400U-3Recovery zone facility bonds
§1401Rate of tax
§1402Definitions
§1403Miscellaneous provisions
§1411Imposition of tax
§1441Withholding of tax on nonresident aliens
§1442Withholding of tax on foreign corporations
§1443Foreign tax-exempt organizations
§1444Withholding on Virgin Islands source income
§1445Withholding of tax on dispositions of United States real property interests
§1446Withholding 1 tax on foreign partners’ share of effectively connected income
§1451Repealed.
§1461Liability for withheld tax
§1462Withheld tax as credit to recipient of income
§1463Tax paid by recipient of income
§1464Refunds and credits with respect to withheld tax
§1465Repealed.
§1471Withholdable payments to foreign financial institutions
§1472Withholdable payments to other foreign entities
§1473Definitions
§1474Special rules
§1491Repealed.
§1492Repealed.
§1493Repealed.
§1494Repealed.
§1501Privilege to file consolidated returns
§1502Regulations
§1503Computation and payment of tax
§1504Definitions
§1505Cross references
§1551Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
§1552Earnings and profits
§1561Limitations on certain multiple tax benefits in the case of certain controlled corporations
§1562Repealed.
§1563Definitions and special rules
§1564Repealed.
§2001Imposition and rate of tax
§2002Liability for payment
§2010Unified credit against estate tax
§2011Credit for State death taxes
§2012Credit for gift tax
§2013Credit for tax on prior transfers
§2014Credit for foreign death taxes
§2015Credit for death taxes on remainders
§2016Recovery of taxes claimed as credit
§2031Definition of gross estate
§2032Alternate valuation
§2032AValuation of certain farm, etc., real property
§2033Property in which the decedent had an interest
§2033ARenumbered §2057
§2034Dower or curtesy interests
§2035Adjustments for certain gifts made within 3 years of decedent’s death
§2036Transfers with retained life estate
§2037Transfers taking effect at death
§2038Revocable transfers
§2039Annuities
§2040Joint interests
§2041Powers of appointment
§2042Proceeds of life insurance
§2043Transfers for insufficient consideration
§2044Certain property for which marital deduction was previously allowed
§2045Prior interests
§2046Disclaimers
§2051Definition of taxable estate
§2052Repealed.
§2053Expenses, indebtedness, and taxes
§2054Losses
§2055Transfers for public, charitable, and religious uses
§2056Bequests, etc., to surviving spouse
§2056AQualified domestic trust
§2057Family-owned business interests
§2058State death taxes
§2101Tax imposed
§2102Credits against tax
§2103Definition of gross estate
§2104Property within the United States
§2105Property without the United States
§2106Taxable estate
§2107Expatriation to avoid tax
§2108Application of pre-1967 estate tax provisions
§2201Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
§2202Repealed.
§2203Definition of executor
§2204Discharge of fiduciary from personal liability
§2205Reimbursement out of estate
§2206Liability of life insurance beneficiaries
§2207Liability of recipient of property over which decedent had power of appointment
§2207ARight of recovery in the case of certain marital deduction property
§2207BRight of recovery where decedent retained interest
§2208Certain residents of possessions considered citizens of the United States
§2209Certain residents of possessions considered nonresidents not citizens of the United States
§2210Repealed.
§2501Imposition of tax
§2502Rate of tax
§2503Taxable gifts
§2504Taxable gifts for preceding calendar periods
§2505Unified credit against gift tax
§2511Transfers in general
§2512Valuation of gifts
§2513Gift by husband or wife to third party
§2514Powers of appointment
§2515Treatment of generation-skipping transfer tax
§2515ARepealed.
§2516Certain property settlements
§2517Repealed.
§2518Disclaimers
§2519Dispositions of certain life estates
§2521Repealed.
§2522Charitable and similar gifts
§2523Gift to spouse
§2524Extent of deductions
§2601Tax imposed
§2602Amount of tax
§2603Liability for tax
§2604Credit for certain State taxes
§2611Generation-skipping transfer defined
§2612Taxable termination; taxable distribution; direct skip
§2613Skip person and non-skip person defined
§2614Omitted
§2621Taxable amount in case of taxable distribution
§2622Taxable amount in case of taxable termination
§2623Taxable amount in case of direct skip
§2624Valuation
§2631GST exemption
§2632Special rules for allocation of GST exemption
§2641Applicable rate
§2642Inclusion ratio
§2651Generation assignment
§2652Other definitions
§2653Taxation of multiple skips
§2654Special rules
§2661Administration
§2662Return requirements
§2663Regulations
§2664Repealed.
§2701Special valuation rules in case of transfers of certain interests in corporations or partnerships
§2702Special valuation rules in case of transfers of interests in trusts
§2703Certain rights and restrictions disregarded
§2704Treatment of certain lapsing rights and restrictions
§2801Imposition of tax
§3101Rate of tax
§3102Deduction of tax from wages
§3111Rate of tax
§3112Instrumentalities of the United States
§3113Repealed.
§3121Definitions
§3122Federal service
§3123Deductions as constructive payments
§3124Estimate of revenue reduction
§3125Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
§3126Return and payment by governmental employer
§3127Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
§3128Short title
§3201Rate of tax
§3202Deduction of tax from compensation
§3211Rate of tax
§3212Determination of compensation
§3221Rate of tax
§3231Definitions
§3232Court jurisdiction
§3233Short title
§3241Determination of tier 2 tax rate based on average account benefits ratio
§3301Rate of tax
§3302Credits against tax
§3303Conditions of additional credit allowance
§3304Approval of State laws
§3305Applicability of State law
§3306Definitions
§3307Deductions as constructive payments
§3308Instrumentalities of the United States
§3309State law coverage of services performed for nonprofit organizations or governmental entities
§3310Judicial review
§3311Short title
§3321Imposition of tax
§3322Definitions
§3323Omitted
§3401Definitions
§3402Income tax collected at source
§3403Liability for tax
§3404Return and payment by governmental employer
§3405Special rules for pensions, annuities, and certain other deferred income
§3406Backup withholding
§3451Repealed.
§3452Repealed.
§3453Repealed.
§3454Repealed.
§3455Repealed.
§3456Repealed.
§3501Collection and payment of taxes
§3502Nondeductibility of taxes in computing taxable income
§3503Erroneous payments
§3504Acts to be performed by agents
§3505Liability of third parties paying or providing for wages
§3506Individuals providing companion sitting placement services
§3507Repealed.
§3508Treatment of real estate agents and direct sellers
§3509Determination of employer’s liability for certain employment taxes
§3510Coordination of collection of domestic service employment taxes with collection of income taxes
§4001Imposition of tax
§40021st retail sale; uses, etc. treated as sales; determination of price
§4003Special rules
§4041Imposition of tax
§4042Tax on fuel used in commercial transportation on inland waterways
§4043Surtax on fuel used in aircraft part of a fractional ownership program
§4051Imposition of tax on heavy trucks and trailers sold at retail
§4052Definitions and special rules
§4053Exemptions
§4061Repealed.
§4062Repealed.
§4063Repealed.
§4064Gas guzzler tax
§4071Imposition of tax
§4072Definitions
§4073Exemptions
§4081Imposition of tax
§4082Exemptions for diesel fuel and kerosene
§4083Definitions; special rule; administrative authority
§4084Cross references
§4101Registration and bond
§4102Inspection of records by local officers
§4103Certain additional persons liable for tax where willful failure to pay
§4104Information reporting for persons claiming certain tax benefits
§4105Two-party exchanges
§4121Imposition of tax
§4131Imposition of tax
§4132Definitions and special rules
§4161Imposition of tax
§4162Definitions; treatment of certain resales
§4171Repealed.
§4172Repealed.
§4173Repealed.
§4181Imposition of tax
§4182Exemptions
§4191Medical devices
§4192Repealed.
§4201Repealed.
§4211Repealed.
§4216Definition of price
§4217Leases
§4218Use by manufacturer or importer considered sale
§4219Application of tax in case of sales by other than manufacturer or importer
§4220Repealed.
§4221Certain tax-free sales
§4222Registration
§4223Special rules relating to further manufacture
§4224Repealed.
§4225Exemption of articles manufactured or produced by Indians
§4226Repealed.
§4227Cross reference
§4231Repealed.
§4232Repealed.
§4233Repealed.
§4234Repealed.
§4241Repealed.
§4242Repealed.
§4243Repealed.
§4251Imposition of tax
§4252Definitions
§4253Exemptions
§4254Computation of tax
§4286Repealed.
§4287Repealed.
§4291Cases where persons receiving payment must collect tax
§4292Repealed.
§4293Exemption for United States and possessions
§4294Repealed.
§4295Repealed.
§4371Imposition of tax
§4372Definitions
§4373Exemptions
§4374Liability for tax
§4375Health insurance
§4376Self-insured health plans
§4377Definitions and special rules
§4401Imposition of tax
§4402Exemptions
§4403Record requirements
§4404Territorial extent
§4405Cross references
§4411Imposition of tax
§4412Registration
§4413Certain provisions made applicable
§4414Cross references
§4421Definitions
§4422Applicability of Federal and State laws
§4423Inspection of books
§4424Disclosure of wagering tax information
§4461Imposition of tax
§4462Definitions and special rules
§4471Imposition of tax
§4472Definitions
§4481Imposition of tax
§4482Definitions
§4483Exemptions
§4484Cross references
§4491Repealed.
§4492Repealed.
§4493Repealed.
§4494Repealed.
§4495Repealed.
§4496Repealed.
§4497Repealed.
§4498Repealed.
§4501Repealed.
§4502Repealed.
§4503Repealed.
§4521Repealed.
§4531Repealed.
§4532Repealed.
§4541Repealed.
§4542Repealed.
§4551Repealed.
§4552Repealed.
§4553Repealed.
§4561Repealed.
§4562Repealed.
§4571Repealed.
§4572Repealed.
§4581Repealed.
§4582Repealed.
§4591Repealed.
§4592Repealed.
§4593Repealed.
§4594Repealed.
§4595Repealed.
§4596Repealed.
§4597Repealed.
§4601Repealed.
§4602Repealed.
§4603Repealed.
§4611Imposition of tax
§4612Definitions and special rules
§4661Imposition of tax
§4662Definitions and special rules
§4671Imposition of tax
§4672Definitions and special rules
§4681Imposition of tax
§4682Definitions and special rules
§4701Tax on issuer of registration-required obligation not in registered form
§4901Payment of tax
§4902Liability of partners
§4903Liability in case of business in more than one location
§4904Liability in case of different businesses of same ownership and location
§4905Liability in case of death or change of location
§4906Application of State laws
§4907Federal agencies or instrumentalities
§4911Tax on excess expenditures to influence legislation
§4912Tax on disqualifying lobbying expenditures of certain organizations
§4940Excise tax based on investment income
§4941Taxes on self-dealing
§4942Taxes on failure to distribute income
§4943Taxes on excess business holdings
§4944Taxes on investments which jeopardize charitable purpose
§4945Taxes on taxable expenditures
§4946Definitions and special rules
§4947Application of taxes to certain nonexempt trusts
§4948Application of taxes and denial of exemption with respect to certain foreign organizations
§4951Taxes on self-dealing
§4952Taxes on taxable expenditures
§4953Tax on excess contributions to black lung benefit trusts
§4955Taxes on political expenditures of section 501(c)(3) organizations
§4958Taxes on excess benefit transactions
§4959Taxes on failures by hospital organizations
§4961Abatement of second tier taxes where there is correction
§4962Abatement of first tier taxes in certain cases
§4963Definitions
§4965Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
§4966Taxes on taxable distributions
§4967Taxes on prohibited benefits
§4971Taxes on failure to meet minimum funding standards
§4972Tax on nondeductible contributions to qualified employer plans
§4973Tax on excess contributions to certain tax-favored accounts and annuities
§4974Excise tax on certain accumulations in qualified retirement plans
§4975Tax on prohibited transactions
§4976Taxes with respect to funded welfare benefit plans
§4977Tax on certain fringe benefits provided by an employer
§4978Tax on certain dispositions by employee stock ownership plans and certain cooperatives
§4978ARepealed.
§4978BRepealed.
§4979Tax on certain excess contributions
§4979ATax on certain prohibited allocations of qualified securities
§4980Tax on reversion of qualified plan assets to employer
§4980ARepealed.
§4980BFailure to satisfy continuation coverage requirements of group health plans
§4980CRequirements for issuers of qualified long-term care insurance contracts
§4980DFailure to meet certain group health plan requirements
§4980EFailure of employer to make comparable Archer MSA contributions
§4980FFailure of applicable plans reducing benefit accruals to satisfy notice requirements
§4980GFailure of employer to make comparable health savings account contributions
§4980HShared responsibility for employers regarding health coverage
§4980IExcise tax on high cost employer-sponsored health coverage
§4981Excise tax on undistributed income of real estate investment trusts
§4982Excise tax on undistributed income of regulated investment companies
§4985Stock compensation of insiders in expatriated corporations
§4999Golden parachute payments
§5000Certain group health plans
§5000ARequirement to maintain minimum essential coverage
§5000BImposition of tax on indoor tanning services
§5000CImposition of tax on certain foreign procurement
§5001Imposition, rate, and attachment of tax
§5002Definitions
§5003Cross references to exemptions, etc.
§5004Lien for tax
§5005Persons liable for tax
§5006Determination of tax
§5007Collection of tax on distilled spirits
§5008Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
§5009Repealed.
§5010Credit for wine content and for flavors content
§5011Income tax credit for average cost of carrying excise tax
§5021Repealed.
§5022Repealed.
§5023Repealed.
§5024Repealed.
§5025Repealed.
§5026Repealed.
§5041Imposition and rate of tax
§5042Exemption from tax
§5043Collection of taxes on wines
§5044Refund of tax on wine
§5045Cross references
§5051Imposition and rate of tax
§5052Definitions
§5053Exemptions
§5054Determination and collection of tax on beer
§5055Drawback of tax
§5056Refund and credit of tax, or relief from liability
§5061Method of collecting tax
§5062Refund and drawback in case of exportation
§5063Repealed.
§5064Losses resulting from disaster, vandalism, or malicious mischief
§5065Territorial extent of law
§5066Distilled spirits for use of foreign embassies, legations, etc.
§5067Cross reference
§5101Notice of manufacture of still; notice of set up of still
§5102Definition of manufacturer of stills
§5111Eligibility
§5112Registration and regulation
§5113Investigation of claims
§5114Drawback
§5121Recordkeeping by wholesale dealers
§5122Recordkeeping by retail dealers
§5123Preservation and inspection of records, and entry of premises for inspection
§5124Registration by dealers
§5131Packaging distilled spirits for industrial uses
§5132Prohibited purchases by dealers
§5171Establishment
§5172Application
§5173Bonds
§5174Repealed.
§5175Export bonds
§5176New or renewed bonds
§5177Other provisions relating to bonds
§5178Premises of distilled spirits plants
§5179Registration of stills
§5180Signs
§5181Distilled spirits for fuel use
§5182Cross references
§5201Regulation of operations
§5202Supervision of operations
§5203Entry and examination of premises
§5204Gauging
§5205Repealed.
§5206Containers
§5207Records and reports
§5211Production and entry of distilled spirits
§5212Transfer of distilled spirits between bonded premises
§5213Withdrawal of distilled spirits from bonded premises on determination of tax
§5214Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
§5215Return of tax determined distilled spirits to bonded premises
§5216Regulation of operations
§5221Commencement, suspension, and resumption of operations
§5222Production, receipt, removal, and use of distilling materials
§5223Redistillation of spirits, articles, and residues
§5231Entry for deposit
§5232Imported distilled spirits
§5233Repealed.
§5234Repealed.
§5235Bottling of alcohol for industrial purposes
§5236Discontinuance of storage facilities and transfer of distilled spirits
§5241Authority to denature
§5242Denaturing materials
§5243Sale of abandoned spirits for denaturation without collection of tax
§5244Cross references
§5251Repealed.
§5252Repealed.
§5271Permits
§5272Bonds
§5273Sale, use, and recovery of denatured distilled spirits
§5274Applicability of other laws
§5275Records and reports
§5276Repealed.
§5291General
§5301General
§5311Detention of containers
§5312Production and use of distilled spirits for experimental research
§5313Withdrawal of distilled spirits from customs custody free of tax for use of the United States
§5314Special applicability of certain provisions
§5315Repealed.
§5351Bonded wine cellar
§5352Taxpaid wine bottling house
§5353Bonded wine warehouse
§5354Bond
§5355General provisions relating to bonds
§5356Application
§5357Premises
§5361Bonded wine cellar operations
§5362Removals of wine from bonded wine cellars
§5363Taxpaid wine bottling house operations
§5364Wine imported in bulk
§5365Segregation of operations
§5366Supervision
§5367Records
§5368Gauging and marking
§5369Inventories
§5370Losses
§5371Insurance coverage, etc.
§5372Sampling
§5373Wine spirits
§5381Natural wine
§5382Cellar treatment of natural wine
§5383Amelioration and sweetening limitations for natural grape wines
§5384Amelioration and sweetening limitations for natural fruit and berry wines
§5385Specially sweetened natural wines
§5386Special natural wines
§5387Agricultural wines
§5388Designation of wines
§5391Exemption from distilled spirits taxes
§5392Definitions
§5401Qualifying documents
§5402Definitions
§5403Cross references
§5411Use of brewery
§5412Removal of beer in containers or by pipeline
§5413Brewers procuring beer from other brewers
§5414Removals from one brewery to another belonging to the same brewer
§5415Records and returns
§5416Definitions of package and packaging
§5417Pilot brewing plants
§5418Beer imported in bulk
§5501Establishment
§5502Qualification
§5503Construction and equipment
§5504Operation
§5505Applicability of provisions of this chapter
§5511Establishment and operation
§5512Control of products after manufacture
§5521Repealed.
§5522Repealed.
§5523Repealed.
§5551General provisions relating to bonds
§5552Installation of meters, tanks, and other apparatus
§5553Supervision of premises and operations
§5554Pilot operations
§5555Records, statements, and returns
§5556Regulations
§5557Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
§5558Authority of enforcement officers
§5559Determinations
§5560Other provisions applicable
§5561Exemptions to meet the requirements of the national defense
§5562Exemptions from certain requirements in cases of disaster
§5601Criminal penalties
§5602Penalty for tax fraud by distiller
§5603Penalty relating to records, returns and reports
§5604Penalties relating to marks, brands, and containers
§5605Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
§5606Penalty relating to containers of distilled spirits
§5607Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
§5608Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
§5609Destruction of unregistered stills, distilling apparatus, equipment, and materials
§5610Disposal of forfeited equipment and material for distilling
§5611Release of distillery before judgment
§5612Forfeiture of taxpaid distilled spirits remaining on bonded premises
§5613Forfeiture of distilled spirits not closed, marked, or branded as required by law
§5614Burden of proof in cases of seizure of spirits
§5615Property subject to forfeiture
§5661Penalty and forfeiture for violation of laws and regulations relating to wine
§5662Penalty for alteration of wine labels
§5663Cross reference
§5671Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
§5672Penalty for failure of brewer to comply with requirements and to keep records and file returns
§5673Forfeiture for flagrant and willful removal of beer without taxpayment
§5674Penalty for unlawful production or removal of beer
§5675Penalty for intentional removal or defacement of brewer’s marks and brands
§5676Repealed.
§5681Penalty relating to signs
§5682Penalty for breaking locks or gaining access
§5683Penalty and forfeiture for removal of liquors under improper brands
§5684Penalties relating to the payment and collection of liquor taxes
§5685Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
§5686Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
§5687Penalty for offenses not specifically covered
§5688Disposition and release of seized property
§5689Repealed.
§5690Definition of the term “person”
§5691Repealed.
§5692Repealed.
§5701Rate of tax
§5702Definitions
§5703Liability for tax and method of payment
§5704Exemption from tax
§5705Credit, refund, or allowance of tax
§5706Drawback of tax
§5707Repealed.
§5708Losses caused by disaster
§5711Bond
§5712Application for permit
§5713Permit
§5721Inventories
§5722Reports
§5723Packages, marks, labels, and notices
§5731Imposition and rate of tax
§5732Payment of tax
§5733Provisions relating to liability for occupational taxes
§5734Application of State laws
§5741Records to be maintained
§5751Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
§5752Restrictions relating to marks, labels, notices, and packages
§5753Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
§5754Restriction on importation of previously exported tobacco products
§5761Civil penalties
§5762Criminal penalties
§5763Forfeitures
§5801Imposition of tax
§5802Registration of importers, manufacturers, and dealers
§5811Transfer tax
§5812Transfers
§5821Making tax
§5822Making
§5841Registration of firearms
§5842Identification of firearms
§5843Records and returns
§5844Importation
§5845Definitions
§5846Other laws applicable
§5847Effect on other laws
§5848Restrictive use of information
§5849Citation of chapter
§5851Special (occupational) tax exemption
§5852General transfer and making tax exemption
§5853Transfer and making tax exemption available to certain governmental entities
§5854Exportation of firearms exempt from transfer tax
§5861Prohibited acts
§5871Penalties
§5872Forfeitures
§5881Greenmail
§5891Structured settlement factoring transactions
§6001Notice or regulations requiring records, statements, and special returns
§6011General requirement of return, statement, or list
§6012Persons required to make returns of income
§6013Joint returns of income tax by husband and wife
§6014Income tax returntax not computed by taxpayer
§6015Relief from joint and several liability on joint return
§6016Repealed.
§6017Self-employment tax returns
§6017ARepealed.
§6018Estate tax returns
§6019Gift tax returns
§6020Returns prepared for or executed by Secretary
§6021Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
§6031Return of partnership income
§6032Returns of banks with respect to common trust funds
§6033Returns by exempt organizations
§6034Returns by certain trusts
§6034AInformation to beneficiaries of estates and trusts
§6035Repealed.
§6036Notice of qualification as executor or receiver
§6037Return of S corporation
§6038Information reporting with respect to certain foreign corporations and partnerships
§6038AInformation with respect to certain foreign-owned corporations
§6038BNotice of certain transfers to foreign persons
§6038CInformation with respect to foreign corporations engaged in U.S. business
§6038DInformation with respect to foreign financial assets
§6039Returns required in connection with certain options
§6039ARepealed.
§6039BRepealed.
§6039CReturns with respect to foreign persons holding direct investments in United States real property interests
§6039DReturns and records with respect to certain fringe benefit plans
§6039EInformation concerning resident status
§6039FNotice of large gifts received from foreign persons
§6039GInformation on individuals losing United States citizenship
§6039HInformation with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
§6039IReturns and records with respect to employer-owned life insurance contracts
§6039JInformation reporting with respect to Commodity Credit Corporation transactions
§6040Cross references
§6041Information at source
§6041AReturns regarding payments of remuneration for services and direct sales
§6042Returns regarding payments of dividends and corporate earnings and profits
§6043Liquidating, etc., transactions
§6043AReturns relating to taxable mergers and acquisitions
§6044Returns regarding payments of patronage dividends
§6045Returns of brokers
§6045AInformation required in connection with transfers of covered securities to brokers
§6045BReturns relating to actions affecting basis of specified securities
§6046Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§6046AReturns as to interests in foreign partnerships
§6047Information relating to certain trusts and annuity plans
§6048Information with respect to certain foreign trusts
§6049Returns regarding payments of interest
§6050Repealed.
§6050AReporting requirements of certain fishing boat operators
§6050BReturns relating to unemployment compensation
§6050CRepealed.
§6050DReturns relating to energy grants and financing
§6050EState and local income tax refunds
§6050FReturns relating to social security benefits
§6050GReturns relating to certain railroad retirement benefits
§6050HReturns relating to mortgage interest received in trade or business from individuals
§6050IReturns relating to cash received in trade or business, etc.
§6050JReturns relating to foreclosures and abandonments of security
§6050KReturns relating to exchanges of certain partnership interests
§6050LReturns relating to certain donated property
§6050MReturns relating to persons receiving contracts from Federal executive agencies
§6050NReturns regarding payments of royalties
§6050PReturns relating to the cancellation of indebtedness by certain entities
§6050QCertain long-term care benefits
§6050RReturns relating to certain purchases of fish
§6050SReturns relating to higher education tuition and related expenses
§6050TReturns relating to credit for health insurance costs of eligible individuals
§6050UCharges or payments for qualified long-term care insurance contracts under combined arrangements
§6050VReturns relating to applicable insurance contracts in which certain exempt organizations hold interests
§6050WReturns relating to payments made in settlement of payment card and third party network transactions
§6051Receipts for employees
§6052Returns regarding payment of wages in the form of group-term life insurance
§6053Reporting of tips
§6055Reporting of health insurance coverage
§6056Certain employers required to report on health insurance coverage
§6057Annual registration, etc.
§6058Information required in connection with certain plans of deferred compensation
§6059Periodic report of actuary
§6060Information returns of tax return preparers
§6061Signing of returns and other documents
§6062Signing of corporation returns
§6063Signing of partnership returns
§6064Signature presumed authentic
§6065Verification of returns
§6071Time for filing returns and other documents
§6072Time for filing income tax returns
§6073Repealed.
§6074Repealed.
§6075Time for filing estate and gift tax returns
§6076Repealed.
§6081Extension of time for filing returns
§6091Place for filing returns or other documents
§6096Designation by individuals
§6101Period covered by returns or other documents
§6102Computations on returns or other documents
§6103Confidentiality and disclosure of returns and return information
§6104Publicity of information required from certain exempt organizations and certain trusts
§6105Confidentiality of information arising under treaty obligations
§6106Repealed.
§6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
§6108Statistical publications and studies
§6109Identifying numbers
§6110Public inspection of written determinations
§6111Disclosure of reportable transactions
§6112Material advisors of reportable transactions must keep lists of advisees, etc.
§6113Disclosure of nondeductibility of contributions
§6114Treaty-based return positions
§6115Disclosure related to quid pro quo contributions
§6116Requirement for prisons located in the United States to provide information for tax administration
§6117Cross reference
§6151Time and place for paying tax shown on returns
§6152Repealed.
§6153Repealed.
§6154Repealed.
§6155Payment on notice and demand
§6156Repealed.
§6157Payment of Federal unemployment tax on quarterly or other time period basis
§6158Repealed.
§6159Agreements for payment of tax liability in installments
§6161Extension of time for paying tax
§6162Repealed.
§6163Extension of time for payment of estate tax on value of reversionary or remainder interest in property
§6164Extension of time for payment of taxes by corporations expecting carrybacks
§6165Bonds where time to pay tax or deficiency has been extended
§6166Extension of time for payment of estate tax where estate consists largely of interest in closely held business
§6166ARepealed.
§6167Extension of time for payment of tax attributable to recovery of foreign expropriation losses
§6201Assessment authority
§6202Establishment by regulations of mode or time of assessment
§6203Method of assessment
§6204Supplemental assessments
§6205Special rules applicable to certain employment taxes
§6206Special rules applicable to excessive claims under certain sections
§6207Cross references
§6211Definition of a deficiency
§6212Notice of deficiency
§6213Restrictions applicable to deficiencies; petition to Tax Court
§6214Determinations by Tax Court
§6215Assessment of deficiency found by Tax Court
§6216Cross references
§6221Tax treatment determined at partnership level
§6222Partner’s return must be consistent with partnership return or Secretary notified of inconsistency
§6223Notice to partners of proceedings
§6224Participation in administrative proceedings; waivers; agreements
§6225Assessments made only after partnership level proceedings are completed
§6226Judicial review of final partnership administrative adjustments
§6227Administrative adjustment requests
§6228Judicial review where administrative adjustment request is not allowed in full
§6229Period of limitations for making assessments
§6230Additional administrative provisions
§6231Definitions and special rules
§6232Repealed.
§6233Extension to entities filing partnership returns, etc.
§6234Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
§6240Application of subchapter
§6241Partner’s return must be consistent with partnership return
§6242Procedures for taking partnership adjustments into account
§6245Secretarial authority
§6246Restrictions on partnership adjustments
§6247Judicial review of partnership adjustment
§6248Period of limitations for making adjustments
§6251Administrative adjustment requests
§6252Judicial review where administrative adjustment request is not allowed in full
§6255Definitions and special rules
§6301Collection authority
§6302Mode or time of collection
§6303Notice and demand for tax
§6304Fair tax collection practices
§6305Collection of certain liability
§6306Qualified tax collection contracts
§6311Payment of tax by commercially acceptable means
§6312Repealed.
§6313Fractional parts of a cent
§6314Receipt for taxes
§6315Payments of estimated income tax
§6316Payment by foreign currency
§6317Payments of Federal unemployment tax for calendar quarter
§6320Notice and opportunity for hearing upon filing of notice of lien
§6321Lien for taxes
§6322Period of lien
§6323Validity and priority against certain persons
§6324Special liens for estate and gift taxes
§6324ASpecial lien for estate tax deferred under section 6166
§6324BSpecial lien for additional estate tax attributable to farm, etc., valuation
§6325Release of lien or discharge of property
§6326Administrative appeal of liens
§6327Cross references
§6330Notice and opportunity for hearing before levy
§6331Levy and distraint
§6332Surrender of property subject to levy
§6333Production of books
§6334Property exempt from levy
§6335Sale of seized property
§6336Sale of perishable goods
§6337Redemption of property
§6338Certificate of sale; deed of real property
§6339Legal effect of certificate of sale of personal property and deed of real property
§6340Records of sale
§6341Expense of levy and sale
§6342Application of proceeds of levy
§6343Authority to release levy and return property
§6344Cross references
§6361Repealed.
§6362Repealed.
§6363Repealed.
§6364Repealed.
§6365Repealed.
§6401Amounts treated as overpayments
§6402Authority to make credits or refunds
§6403Overpayment of installment
§6404Abatements
§6405Reports of refunds and credits
§6406Prohibition of administrative review of decisions
§6407Date of allowance of refund or credit
§6408State escheat laws not to apply
§6409Refunds disregarded in the administration of Federal programs and federally assisted programs
§6411Tentative carryback and refund adjustments
§6412Floor stocks refunds
§6413Special rules applicable to certain employment taxes
§6414Income tax withheld
§6415Credits or refunds to persons who collected certain taxes
§6416Certain taxes on sales and services
§6417Repealed.
§6418Repealed.
§6419Excise tax on wagering
§6420Gasoline used on farms
§6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
§6422Cross references
§6423Conditions to allowance in the case of alcohol and tobacco taxes
§6424Repealed.
§6425Adjustment of overpayment of estimated income tax by corporation
§6426Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
§6427Fuels not used for taxable purposes
§64282008 recovery rebates for individuals
§6429Advance payment of portion of increased child credit for 2003
§6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
§6431Credit for qualified bonds allowed to issuer
§6432COBRA premium assistance
§6501Limitations on assessment and collection
§6502Collection after assessment
§6503Suspension of running of period of limitation
§6504Cross references
§6511Limitations on credit or refund
§6512Limitations in case of petition to Tax Court
§6513Time return deemed filed and tax considered paid
§6514Credits or refunds after period of limitation
§6515Cross references
§6521Mitigation of effect of limitation in case of related taxes under different chapters
§6531Periods of limitation on criminal prosecutions
§6532Periods of limitation on suits
§6533Cross references
§6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§6602Interest on erroneous refund recoverable by suit
§6603Deposits made to suspend running of interest on potential underpayments, etc.
§6611Interest on overpayments
§6612Cross references
§6621Determination of rate of interest
§6622Interest compounded daily
§6631Notice requirements
§6651Failure to file tax return or to pay tax
§6652Failure to file certain information returns, registration statements, etc.
§6653Failure to pay stamp tax
§6654Failure by individual to pay estimated income tax
§6655Failure by corporation to pay estimated income tax
§6656Failure to make deposit of taxes
§6657Bad checks
§6658Coordination with title 11
§6659Repealed.
§6659ARepealed.
§6660Repealed.
§6661Repealed.
§6662Imposition of accuracy-related penalty on underpayments
§6662AImposition of accuracy-related penalty on understatements with respect to reportable transactions
§6663Imposition of fraud penalty
§6664Definitions and special rules
§6665Applicable rules
§6671Rules for application of assessable penalties
§6672Failure to collect and pay over tax, or attempt to evade or defeat tax
§6673Sanctions and costs awarded by courts
§6674Fraudulent statement or failure to furnish statement to employee
§6675Excessive claims with respect to the use of certain fuels
§6676Erroneous claim for refund or credit
§6677Failure to file information with respect to certain foreign trusts
§6678Repealed.
§6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
§6680Repealed.
§6681Repealed.
§6682False information with respect to withholding
§6683Repealed.
§6684Assessable penalties with respect to liability for tax under chapter 42
§6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
§6686Failure to file returns or supply information by DISC or former FSC
§6687Repealed.
§6688Assessable penalties with respect to information required to be furnished under section 7654
§6689Failure to file notice of redetermination of foreign tax
§6690Fraudulent statement or failure to furnish statement to plan participant
§6691Reserved
§6692Failure to file actuarial report
§6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
§6694Understatement of taxpayer’s liability by tax return preparer
§6695Other assessable penalties with respect to the preparation of tax returns for other persons
§6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
§6696Rules applicable with respect to sections 6694, 6695, and 6695A
§6697Repealed.
§6698Failure to file partnership return
§6698ARepealed.
§6699Failure to file S corporation return
§6700Promoting abusive tax shelters, etc.
§6701Penalties for aiding and abetting understatement of tax liability
§6702Frivolous tax submissions
§6703Rules applicable to penalties under sections 6700, 6701, and 6702
§6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
§6705Failure by broker to provide notice to payors
§6706Original issue discount information requirements
§6707Failure to furnish information regarding reportable transactions
§6707APenalty for failure to include reportable transaction information with return
§6708Failure to maintain lists of advisees with respect to reportable transactions
§6709Penalties with respect to mortgage credit certificates
§6710Failure to disclose that contributions are nondeductible
§6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
§6712Failure to disclose treaty-based return positions
§6713Disclosure or use of information by preparers of returns
§6714Failure to meet disclosure requirements applicable to quid pro quo contributions
§6715Dyed fuel sold for use or used in taxable use, etc.
§6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
§6716Repealed.
§6717Refusal of entry
§6718Failure to display tax registration on vessels
§6719Failure to register or reregister
§6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
§6720APenalty with respect to certain adulterated fuels
§6720BFraudulent identification of exempt use property
§6720CPenalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance
§6721Failure to file correct information returns
§6722Failure to furnish correct payee statements
§6723Failure to comply with other information reporting requirements
§6724Waiver; definitions and special rules
§6725Failure to report information under section 4101
§6751Procedural requirements
§6801Authority for establishment, alteration, and distribution
§6802Supply and distribution
§6803Accounting and safeguarding
§6804Attachment and cancellation
§6805Redemption of stamps
§6806Occupational tax stamps
§6807Stamping, marking, and branding seized goods
§6808Special provisions relating to stamps
§6851Termination assessments of income tax
§6852Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
§6861Jeopardy assessments of income, estate, gift, and certain excise taxes
§6862Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§6863Stay of collection of jeopardy assessments
§6864Termination of extended period for payment in case of carryback
§6867Presumptions where owner of large amount of cash is not identified
§6871Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§6872Suspension of period on assessment
§6873Unpaid claims
§6901Transferred assets
§6902Provisions of special application to transferees
§6903Notice of fiduciary relationship
§6904Prohibition of injunctions
§6905Discharge of executor from personal liability for decedent’s income and gift taxes
§7001Collection of foreign items
§7011Registrationpersons paying a special tax
§7012Cross references
§7101Form of bonds
§7102Single bond in lieu of multiple bonds
§7103Cross referencesOther provisions for bonds
§7121Closing agreements
§7122Compromises
§7123Appeals dispute resolution procedures
§7124Cross references
§7201Attempt to evade or defeat tax
§7202Willful failure to collect or pay over tax
§7203Willful failure to file return, supply information, or pay tax
§7204Fraudulent statement or failure to make statement to employees
§7205Fraudulent withholding exemption certificate or failure to supply information
§7206Fraud and false statements
§7207Fraudulent returns, statements, or other documents
§7208Offenses relating to stamps
§7209Unauthorized use or sale of stamps
§7210Failure to obey summons
§7211False statements to purchasers or lessees relating to tax
§7212Attempts to interfere with administration of internal revenue laws
§7213Unauthorized disclosure of information
§7213AUnauthorized inspection of returns or return information
§7214Offenses by officers and employees of the United States
§7215Offenses with respect to collected taxes
§7216Disclosure or use of information by preparers of returns
§7217Prohibition on executive branch influence over taxpayer audits and other investigations
§7231Failure to obtain license for collection of foreign items
§7232Failure to register or reregister under section 4101, false representations of registration status, etc.
§7233Repealed.
§7234Repealed.
§7235Repealed.
§7236Repealed.
§7237Repealed.
§7238Repealed.
§7239Repealed.
§7240Repealed.
§7241Repealed.
§7261Representation that retailers’ excise tax is excluded from price of article
§7262Violation of occupational tax laws relating to wagering — failure to pay special tax
§7263Repealed.
§7264Repealed.
§7265Repealed.
§7266Repealed.
§7267Repealed.
§7268Possession with intent to sell in fraud of law or to evade tax
§7269Failure to produce records
§7270Insurance policies
§7271Penalties for offenses relating to stamps
§7272Penalty for failure to register or reregister
§7273Penalties for offenses relating to special taxes
§7274Repealed.
§7275Penalty for offenses relating to certain airline tickets and advertising
§7301Property subject to tax
§7302Property used in violation of internal revenue laws
§7303Other property subject to forfeiture
§7304Penalty for fraudulently claiming drawback
§7321Authority to seize property subject to forfeiture
§7322Delivery of seized personal property to United States marshal
§7323Judicial action to enforce forfeiture
§7324Special disposition of perishable goods
§7325Personal property valued at $100,000 or less
§7326Disposal of forfeited or abandoned property in special cases
§7327Customs laws applicable
§7328Cross references
§7341Penalty for sales to evade tax
§7342Penalty for refusal to permit entry or examination
§7343Definition of term “person”
§7344Extended application of penalties relating to officers of the Treasury Department
§7401Authorization
§7402Jurisdiction of district courts
§7403Action to enforce lien or to subject property to payment of tax
§7404Authority to bring civil action for estate taxes
§7405Action for recovery of erroneous refunds
§7406Disposition of judgments and moneys recovered
§7407Action to enjoin tax return preparers
§7408Actions to enjoin specified conduct related to tax shelters and reportable transactions
§7409Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
§7410Cross references
§7421Prohibition of suits to restrain assessment or collection
§7422Civil actions for refund
§7423Repayments to officers or employees
§7424Intervention
§7425Discharge of liens
§7426Civil actions by persons other than taxpayers
§7427Tax return preparers
§7428Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
§7429Review of jeopardy levy or assessment procedures
§7430Awarding of costs and certain fees
§7431Civil damages for unauthorized inspection or disclosure of returns and return information
§7432Civil damages for failure to release lien
§7433Civil damages for certain unauthorized collection actions
§7433ACivil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
§7434Civil damages for fraudulent filing of information returns
§7435Civil damages for unauthorized enticement of information disclosure
§7436Proceedings for determination of employment status
§7437Cross references
§7481Date when Tax Court decision becomes final
§7482Courts of review
§7483Notice of appeal
§7484Change of incumbent in office
§7485Bond to stay assessment and collection
§7486Refund, credit, or abatement of amounts disallowed
§7487Cross references
§7491Burden of proof
§7501Liability for taxes withheld or collected
§7502Timely mailing treated as timely filing and paying
§7503Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§7504Fractional parts of a dollar
§7505Sale of personal property acquired by the United States
§7506Administration of real estate acquired by the United States
§7507Exemption of insolvent banks from tax
§7508Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§7508AAuthority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
§7509Expenditures incurred by the United States Postal Service
§7510Exemption from tax of domestic goods purchased for the United States
§7511Repealed.
§7512Separate accounting for certain collected taxes, etc.
§7513Reproduction of returns and other documents
§7514Authority to prescribe or modify seals
§7515Repealed.
§7516Supplying training and training aids on request
§7517Furnishing on request of statement explaining estate or gift valuation
§7518Tax incentives relating to merchant marine capital construction funds
§7519Required payments for entities electing not to have required taxable year
§7520Valuation tables
§7521Procedures involving taxpayer interviews
§7522Content of tax due, deficiency, and other notices
§7523Graphic presentation of major categories of Federal outlays and income
§7524Annual notice of tax delinquency
§7525Confidentiality privileges relating to taxpayer communications
§7526Low-income taxpayer clinics
§7527Advance payment of credit for health insurance costs of eligible individuals
§7528Internal Revenue Service user fees
§7601Canvass of districts for taxable persons and objects
§7602Examination of books and witnesses
§7603Service of summons
§7604Enforcement of summons
§7605Time and place of examination
§7606Entry of premises for examination of taxable objects
§7607Repealed.
§7608Authority of internal revenue enforcement officers
§7609Special procedures for third-party summonses
§7610Fees and costs for witnesses
§7611Restrictions on church tax inquiries and examinations
§7612Special procedures for summonses for computer software
§7613Cross references
§7621Internal revenue districts
§7622Authority to administer oaths and certify
§7623Expenses of detection of underpayments and fraud, etc.
§7624Reimbursement to State and local law enforcement agencies
§7641Repealed.
§7651Administration and collection of taxes in possessions
§7652Shipments to the United States
§7653Shipments from the United States
§7654Coordination of United States and certain possession individual income taxes
§7655Cross references
§7701Definitions
§7702Life insurance contract defined
§7702AModified endowment contract defined
§7702BTreatment of qualified long-term care insurance
§7703Determination of marital status
§7704Certain publicly traded partnerships treated as corporations
§7801Authority of Department of the Treasury
§7802Internal Revenue Service Oversight Board
§7803Commissioner of Internal Revenue; other officials
§7804Other personnel
§7805Rules and regulations
§7806Construction of title
§7807Rules in effect upon enactment of this title
§7808Depositaries for collections
§7809Deposit of collections
§7810Revolving fund for redemption of real property
§7811Taxpayer Assistance Orders
§7851Applicability of revenue laws
§7852Other applicable rules
§7871Indian tribal governments treated as States for certain purposes
§7872Treatment of loans with below-market interest rates
§7873Income derived by Indians from exercise of fishing rights
§7874Rules relating to expatriated entities and their foreign parents
§8001Authorization
§8002Membership
§8003Election of chairman and vice chairman
§8004Appointment and compensation of staff
§8005Payment of expenses
§8021Powers
§8022Duties
§8023Additional powers to obtain data
§9001Short title
§9002Definitions
§9003Condition for eligibility for payments
§9004Entitlement of eligible candidates to payments
§9005Certification by Commission
§9006Payments to eligible candidates
§9007Examinations and audits; repayments
§9008Payments for presidential nominating conventions
§9009Reports to Congress; regulations
§9010Participation by Commission in judicial proceedings
§9011Judicial review
§9012Criminal penalties
§9013Effective date of chapter
§9031Short title
§9032Definitions
§9033Eligibility for payments
§9034Entitlement of eligible candidates to payments
§9035Qualified campaign expense limitations
§9036Certification by Commission
§9037Payments to eligible candidates
§9038Examinations and audits; repayments
§9039Reports to Congress; regulations
§9040Participation by Commission in judicial proceedings
§9041Judicial review
§9042Criminal penalties
§9500Short title
§9501Black Lung Disability Trust Fund
§9502Airport and Airway Trust Fund
§9503Highway Trust Fund
§9504Sport Fish Restoration and Boating Trust Fund
§9505Harbor Maintenance Trust Fund
§9506Inland Waterways Trust Fund
§9507Hazardous Substance Superfund
§9508Leaking Underground Storage Tank Trust Fund
§9509Oil Spill Liability Trust Fund
§9510Vaccine Injury Compensation Trust Fund
§9511Patient-centered outcomes research trust fund
§9601Transfer of amounts
§9602Management of Trust Funds
§9701Definitions of general applicability
§9702Establishment of the United Mine Workers of America Combined Benefit Fund
§9703Plan benefits
§9704Liability of assigned operators
§9705Transfers
§9706Assignment of eligible beneficiaries
§9707Failure to pay premium
§9708Effect on pending claims or obligations
§9711Continued obligations of individual employer plans
§9712Establishment and coverage of 1992 UMWA Benefit Plan
§9721Civil enforcement
§9722Sham transactions
§9801Increased portability through limitation on preexisting condition exclusions
§9802Prohibiting discrimination against individual participants and beneficiaries based on health status
§9803Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
§9804Renumbered §9831
§9805Renumbered §9832
§9806Renumbered §9833
§9811Standards relating to benefits for mothers and newborns
§9812Parity in mental health and substance use disorder benefits
§9813Coverage of dependent students on medically necessary leave of absence
§9814Pharmacy benefits manager transparency and proper operation requirements
§9815Additional market reforms
§9831General exceptions
§9832Definitions
§9833Regulations
§9834Enforcement
 
 
 
Rules and abbreviations. Table of Contents - 26 USC The OneLine Tax Code.
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