Title 26 — Internal Revenue Code

Subtitle A — Income Taxes

Chapter 1 — Normal Taxes and Surtaxes

Subchapter A — Determination of Tax Liability

Part I

• §1 Tax imposed
• §2 Definitions and special rules
• §3 Tax tables for individuals
• §4 Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
• §5 Cross references relating to tax on individuals

Part II

• §11 Tax imposed
• §12 Cross references relating to tax on corporations

Part III

• §15 Effect of changes

Part IV

• §21 Expenses for household and dependent care services necessary for gainful employment
• §22 Credit for the elderly and the permanently and totally disabled
• §23 Adoption expenses
• §24 Child tax credit
• §25 Interest on certain home mortgages
• §25A American Opportunity and Lifetime Learning credits
• §25B Elective deferrals and IRA contributions by certain individuals
• §25C Energy efficient home improvement credit
• §25D Residential clean energy credit
• §25E Previously-owned clean vehicles
• §25F Qualified elementary and secondary education scholarships
• §26 Limitation based on tax liability; definition of tax liability
• §27 Taxes of foreign countries and possessions of the United States
• §28 Renumbered § 45C]
• §29 Renumbered § 45K]
• §30 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]
• §30A Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
• §30B Alternative motor vehicle credit
• §30C Alternative fuel vehicle refueling property credit
• §30D Clean vehicle credit
• §31 Tax withheld on wages
• §32 Earned income
• §33 Tax withheld at source on nonresident aliens and foreign corporations
• §34 Certain uses of gasoline and special fuels
• §35 Health insurance costs of eligible individuals
• §36 First-time homebuyer credit
• §36A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
• §36B Refundable credit for coverage under a qualified health plan
• §36C Renumbered § 23]
• §37 Overpayments of tax
• §38 General business credit
• §39 Carryback and carryforward of unused credits
• §40 Alcohol, etc., used as fuel
• §40A Biodiesel and renewable diesel used as fuel
• §40B Sustainable aviation fuel credit
• §41 Credit for increasing research activities
• §42 Low-income housing credit
• §43 Enhanced oil recovery credit
• §44 Expenditures to provide access to disabled individuals
• §44A Renumbered § 21]
• §44B Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
• §44C Renumbered § 23]
• §44D Renumbered § 29]
• §44E Renumbered § 40]
• §44F Renumbered § 30]
• §44G Renumbered § 41]
• §44H Renumbered § 45C]
• §45 Electricity produced from certain renewable resources, etc.
• §45A Indian employment credit
• §45AA Military spouse retirement plan eligibility credit for small employers
• §45B Credit for portion of employer social security taxes paid with respect to employee cash tips
• §45C Clinical testing expenses for certain drugs for rare diseases or conditions
• §45D New markets tax credit
• §45E Small employer pension plan startup costs
• §45F Employer-provided child care credit
• §45G Railroad track maintenance credit
• §45H Credit for production of low sulfur diesel fuel
• §45I Credit for producing oil and gas from marginal wells
• §45J Credit for production from advanced nuclear power facilities
• §45K Credit for producing fuel from a nonconventional source
• §45L New energy efficient home credit
• §45M Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
• §45N Mine rescue team training credit
• §45O Agricultural chemicals security credit
• §45P Employer wage credit for employees who are active duty members of the uniformed services
• §45Q Credit for carbon oxide sequestration
• §45R Employee health insurance expenses of small employers
• §45S Employer credit for paid family and medical leave
• §45T Auto-enrollment option for retirement savings options provided by small employers
• §45U Zero-emission nuclear power production credit
• §45V Credit for production of clean hydrogen
• §45W Credit for qualified commercial clean vehicles
• §45X Advanced manufacturing production credit
• §45Y Clean electricity production credit
• §45Z Clean fuel production credit
• §46 Amount of credit
• §47 Rehabilitation credit
• §48 Energy credit
• §48A Qualifying advanced coal project credit
• §48B Qualifying gasification project credit
• §48C Qualifying advanced energy project credit
• §48D Advanced manufacturing investment credit
• §48E Clean electricity investment credit
• §49 At-risk rules
• §50 Other special rules
• §50B Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]
• §51 Amount of credit
• §51A Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
• §52 Special rules
• §53 Credit for prior year minimum tax liability
• §54 Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
• §54AA Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]

Part VI

• §55 Alternative minimum tax imposed
• §56 Adjustments in computing alternative minimum taxable income
• §56A Adjusted financial statement income
• §57 Items of tax preference
• §58 Denial of certain losses
• §59 Other definitions and special rules

Part VII

• §59A Tax on base erosion payments of taxpayers with substantial gross receipts

Part VIII

• §59B Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]

Subchapter B — Computation of Taxable Income

Part I

• §61 Gross income defined
• §62 Adjusted gross income defined
• §63 Taxable income defined
• §64 Ordinary income defined
• §65 Ordinary loss defined
• §66 Treatment of community income
• §67 2-percent floor on miscellaneous itemized deductions
• §68 Overall limitation on itemized deductions

Part II

• §71 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
• §72 Annuities; certain proceeds of endowment and life insurance contracts
• §73 Services of child
• §74 Prizes and awards
• §75 Dealers in tax-exempt securities
• §76 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
• §77 Commodity credit loans
• §78 Gross up for deemed paid foreign tax credit
• §79 Group-term life insurance purchased for employees
• §80 Restoration of value of certain securities
• §81 Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
• §82 Reimbursement of moving expenses
• §83 Property transferred in connection with performance of services
• §84 Transfer of appreciated property to political organizations
• §85 Unemployment compensation
• §86 Social security and tier 1 railroad retirement benefits
• §87 Alcohol and biodiesel fuels credits
• §88 Certain amounts with respect to nuclear decommissioning costs
• §89 Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
• §90 Illegal Federal irrigation subsidies
• §91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations

Part III

• §101 Certain death benefits
• §102 Gifts and inheritances
• §103 Interest on State and local bonds
• §103A Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
• §104 Compensation for injuries or sickness
• §105 Amounts received under accident and health plans
• §106 Contributions by employer to accident and health plans
• §107 Rental value of parsonages
• §108 Income from discharge of indebtedness
• §109 Improvements by lessee on lessor’s property
• §110 Qualified lessee construction allowances for short-term leases
• §111 Recovery of tax benefit items
• §112 Certain combat zone compensation of members of the Armed Forces
• §113 Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
• §114 Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
• §115 Income of States, municipalities, etc.
• §116 Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
• §117 Qualified scholarships
• §118 Contributions to the capital of a corporation
• §119 Meals or lodging furnished for the convenience of the employer
• §120 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
• §121 Exclusion of gain from sale of principal residence
• §122 Certain reduced uniformed services retirement pay
• §123 Amounts received under insurance contracts for certain living expenses
• §124 Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
• §125 Cafeteria plans
• §126 Certain cost-sharing payments
• §127 Educational assistance programs
• §128 Employer contributions to Trump accounts
• §129 Dependent care assistance programs
• §130 Certain personal injury liability assignments
• §131 Certain foster care payments
• §132 Certain fringe benefits
• §133 Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
• §134 Certain military benefits
• §135 Income from United States savings bonds used to pay higher education tuition and fees
• §136 Energy conservation subsidies provided by public utilities
• §137 Adoption assistance programs
• §138 Medicare Advantage MSA
• §139 Disaster relief payments
• §139A Federal subsidies for prescription drug plans
• §139B Benefits provided to volunteer firefighters and emergency medical responders
• §139C Certain disability-related first responder retirement payments
• §139D Indian health care benefits
• §139E Indian general welfare benefits
• §139F Certain amounts received by wrongfully incarcerated individuals
• §139G Assignments to Alaska Native Settlement Trusts
• §139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
• §139I Continuation coverage premium assistance
• §139J Certain contributions to Trump accounts
• §139K Scholarships for qualified elementary or secondary education expenses of eligible students
• §139L Interest on loans secured by rural or agricultural real property
• §140 Cross references to other Acts

Part IV

• §141 Private activity bond; qualified bond
• §142 Exempt facility bond
• §143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
• §144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• §145 Qualified 501(c)(3) bond
• §146 Volume cap
• §147 Other requirements applicable to certain private activity bonds
• §148 Arbitrage
• §149 Bonds must be registered to be tax exempt; other requirements
• §150 Definitions and special rules

Part IX

• §261 General rule for disallowance of deductions
• §262 Personal, living, and family expenses
• §263 Capital expenditures
• §263A Capitalization and inclusion in inventory costs of certain expenses
• §264 Certain amounts paid in connection with insurance contracts
• §265 Expenses and interest relating to tax-exempt income
• §266 Carrying charges
• §267 Losses, expenses, and interest with respect to transactions between related taxpayers
• §267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
• §268 Sale of land with unharvested crop
• §269 Acquisitions made to evade or avoid income tax
• §269A Personal service corporations formed or availed of to avoid or evade income tax
• §269B Stapled entities
• §270 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
• §271 Debts owed by political parties, etc.
• §272 Disposal of coal or domestic iron ore
• §273 Holders of life or terminable interest
• §274 Disallowance of certain entertainment, etc., expenses
• §275 Certain taxes
• §276 Certain indirect contributions to political parties
• §277 Deductions incurred by certain membership organizations in transactions with members
• §278 Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
• §279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• §280 Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
• §280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• §280B Demolition of structures
• §280C Certain expenses for which credits are allowable
• §280D Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
• §280E Expenditures in connection with the illegal sale of drugs
• §280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• §280G Golden parachute payments
• §280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

Part V

• §151 Allowance of deductions for personal exemptions
• §152 Dependent defined
• §153 Cross references

Part VI

• §161 Allowance of deductions
• §162 Trade or business expenses
• §163 Interest
• §164 Taxes
• §165 Losses
• §166 Bad debts
• §167 Depreciation
• §168 Accelerated cost recovery system
• §169 Amortization of pollution control facilities
• §170 Charitable, etc., contributions and gifts
• §171 Amortizable bond premium
• §172 Net operating loss deduction
• §173 Circulation expenditures
• §174 Amortization of research and experimental expenditures
• §174A Domestic research or experimental expenditures
• §175 Soil and water conservation expenditures; endangered species recovery expenditures
• §176 Payments with respect to employees of certain foreign corporations
• §177 Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
• §178 Amortization of cost of acquiring a lease
• §179 Election to expense certain depreciable business assets
• §179A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
• §179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• §179C Election to expense certain refineries
• §179D Energy efficient commercial buildings deduction
• §179E Election to expense advanced mine safety equipment
• §180 Expenditures by farmers for fertilizer, etc.
• §181 Treatment of certain qualified productions
• §182 Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
• §183 Activities not engaged in for profit
• §184 Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
• §185 Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
• §186 Recoveries of damages for antitrust violations, etc.
• §187 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
• §188 Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
• §189 Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
• §190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• §191 Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
• §192 Contributions to black lung benefit trust
• §193 Tertiary injectants
• §194 Treatment of reforestation expenditures
• §194A Contributions to employer liability trusts
• §195 Start-up expenditures
• §196 Deduction for certain unused business credits
• §197 Amortization of goodwill and certain other intangibles
• §198 Expensing of environmental remediation costs
• §198A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
• §199 Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
• §199A Qualified business income

Part VII

• §211 Allowance of deductions
• §212 Expenses for production of income
• §213 Medical, dental, etc., expenses
• §214 Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
• §215 Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
• §216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• §217 Moving expenses
• §218 Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
• §219 Retirement savings
• §220 Archer MSAs
• §221 Interest on education loans
• §222 Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
• §223 Health savings accounts
• §224 Qualified tips
• §225 Qualified overtime compensation
• §226 Cross reference

Part VIII

• §241 Allowance of special deductions
• §242 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
• §243 Dividends received by corporations
• §244 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
• §245 Dividends received from certain foreign corporations
• §245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
• §246 Rules applying to deductions for dividends received
• §246A Dividends received deduction reduced where portfolio stock is debt financed
• §247 Contributions to Alaska Native Settlement Trusts
• §248 Organizational expenditures
• §249 Limitation on deduction of bond premium on repurchase
• §250 Foreign-derived deduction eligible income and net CFC tested income

Part X

• §281 Terminal railroad corporations and their shareholders

Part XI

• §291 Special rules relating to corporate preference items

Subchapter C — Corporate Distributions and Adjustments

Part I

• §301 Distributions of property
• §302 Distributions in redemption of stock
• §303 Distributions in redemption of stock to pay death taxes
• §304 Redemption through use of related corporations
• §305 Distributions of stock and stock rights
• §306 Dispositions of certain stock
• §307 Basis of stock and stock rights acquired in distributions
• §311 Taxability of corporation on distribution
• §312 Effect on earnings and profits
• §316 Dividend defined
• §317 Other definitions
• §318 Constructive ownership of stock

Part II

• §331 Gain or loss to shareholder in corporate liquidations
• §332 Complete liquidations of subsidiaries
• §333 Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
• §334 Basis of property received in liquidations
• §336 Gain or loss recognized on property distributed in complete liquidation
• §337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• §338 Certain stock purchases treated as asset acquisitions
• §341 Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
• §342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
• §346 Definition and special rule

Part III

• §351 Transfer to corporation controlled by transferor
• §354 Exchanges of stock and securities in certain reorganizations
• §355 Distribution of stock and securities of a controlled corporation
• §356 Receipt of additional consideration
• §357 Assumption of liability
• §358 Basis to distributees
• §361 Nonrecognition of gain or loss to corporations; treatment of distributions
• §362 Basis to corporations
• §363 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
• §367 Foreign corporations
• §368 Definitions relating to corporate reorganizations

Part IV

• §373 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
• §374 Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]

Part V

• §381 Carryovers in certain corporate acquisitions
• §382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• §383 Special limitations on certain excess credits, etc.
• §384 Limitation on use of preacquisition losses to offset built-in gains

Part VI

• §385 Treatment of certain interests in corporations as stock or indebtedness

Part VII

• §386 Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]

Subchapter D — Deferred Compensation, Etc.

Part I

• §401 Qualified pension, profit-sharing, and stock bonus plans
• §402 Taxability of beneficiary of employees’ trust
• §402A Optional treatment of elective deferrals as Roth contributions
• §403 Taxation of employee annuities
• §404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• §404A Deduction for certain foreign deferred compensation plans
• §405 Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
• §406 Employees of foreign affiliates covered by section 3121(l) agreements
• §407 Certain employees of domestic subsidiaries engaged in business outside the United States
• §408 Individual retirement accounts
• §408A Roth IRAs
• §409 Qualifications for tax credit employee stock ownership plans
• §409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• §410 Minimum participation standards
• §411 Minimum vesting standards
• §412 Minimum funding standards
• §413 Collectively bargained plans, etc.
• §414 Definitions and special rules
• §414A Requirements related to automatic enrollment
• §415 Limitations on benefits and contribution under qualified plans
• §416 Special rules for top-heavy plans
• §417 Definitions and special rules for purposes of minimum survivor annuity requirements
• §418E Insolvent plans
• §419 Treatment of funded welfare benefit plans
• §419A Qualified asset account; limitation on additions to account
• §420 Transfers of excess pension assets to retiree health accounts

Part II

• §421 General rules
• §422 Incentive stock options
• §422A Renumbered § 422]
• §423 Employee stock purchase plans
• §424 Definitions and special rules
• §425 Renumbered § 424]

Part III

• §430 Minimum funding standards for single-employer defined benefit pension plans
• §431 Minimum funding standards for multiemployer plans
• §432 Additional funding rules for multiemployer plans in endangered status or critical status
• §433 Minimum funding standards for CSEC plans
• §436 Funding-based limits on benefits and benefit accruals under single-employer plans

Subchapter E — Accounting Periods and Methods of Accounting

Part I

• §441 Period for computation of taxable income
• §442 Change of annual accounting period
• §443 Returns for a period of less than 12 months
• §444 Election of taxable year other than required taxable year

Part II

• §446 General rule for methods of accounting
• §447 Method of accounting for corporations engaged in farming
• §448 Limitation on use of cash method of accounting
• §451 General rule for taxable year of inclusion
• §452 Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
• §453 Installment method
• §453A Special rules for nondealers
• §453B Gain or loss on disposition of installment obligations
• §453C Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
• §454 Obligations issued at discount
• §455 Prepaid subscription income
• §456 Prepaid dues income of certain membership organizations
• §457 Deferred compensation plans of State and local governments and tax-exempt organizations
• §457A Nonqualified deferred compensation from certain tax indifferent parties
• §458 Magazines, paperbacks, and records returned after the close of the taxable year
• §460 Special rules for long-term contracts
• §461 General rule for taxable year of deduction
• §462 Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
• §463 Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
• §464 Limitations on deductions for certain farming expenses
• §465 Deductions limited to amount at risk
• §466 Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]
• §467 Certain payments for the use of property or services
• §468 Special rules for mining and solid waste reclamation and closing costs
• §468A Special rules for nuclear decommissioning costs
• §468B Special rules for designated settlement funds
• §469 Passive activity losses and credits limited
• §470 Limitation on deductions allocable to property used by governments or other tax-exempt entities
• §471 General rule for inventories
• §472 Last-in, first-out inventories
• §473 Qualified liquidations of LIFO inventories
• §474 Simplified dollar-value LIFO method for certain small businesses
• §475 Mark to market accounting method for dealers in securities

Part III

• §481 Adjustments required by changes in method of accounting
• §482 Allocation of income and deductions among taxpayers
• §483 Interest on certain deferred payments

Subchapter F — Exempt Organizations

Part I

• §501 Exemption from tax on corporations, certain trusts, etc.
• §502 Feeder organizations
• §503 Requirements for exemption
• §504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
• §505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
• §506 Organizations required to notify Secretary of intent to operate under 501(c)(4)

Part II

• §507 Termination of private foundation status
• §508 Special rules with respect to section 501(c)(3) organizations
• §509 Private foundation defined

Part III

• §511 Imposition of tax on unrelated business income of charitable, etc., organizations
• §512 Unrelated business taxable income
• §513 Unrelated trade or business
• §514 Unrelated debt-financed income
• §515 Taxes of foreign countries and possessions of the United States

Part IV

• §521 Exemption of farmers’ cooperatives from tax
• §522 Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]

Part IX

• §530A Trump accounts

Part V

• §526 Shipowners’ protection and indemnity associations

Part VI

• §527 Political organizations

Part VII

• §528 Certain homeowners associations

Part VIII

• §529 Qualified tuition programs
• §529A Qualified ABLE programs
• §530 Coverdell education savings accounts

Subchapter G — Corporations Used to Avoid Income Tax on Shareholders

Part I

• §531 Imposition of accumulated earnings tax
• §532 Corporations subject to accumulated earnings tax
• §533 Evidence of purpose to avoid income tax
• §534 Burden of proof
• §535 Accumulated taxable income
• §536 Income not placed on annual basis
• §537 Reasonable needs of the business

Part II

• §541 Imposition of personal holding company tax
• §542 Definition of personal holding company
• §543 Personal holding company income
• §544 Rules for determining stock ownership
• §545 Undistributed personal holding company income
• §546 Income not placed on annual basis
• §547 Deduction for deficiency dividends

Part IV

• §561 Definition of deduction for dividends paid
• §562 Rules applicable in determining dividends eligible for dividends paid deduction
• §563 Rules relating to dividends paid after close of taxable year
• §564 Dividend carryover
• §565 Consent dividends

Subchapter H — Banking Institutions

Part I

• §581 Definition of bank
• §582 Bad debts, losses, and gains with respect to securities held by financial institutions
• §583 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
• §584 Common trust funds
• §585 Reserves for losses on loans of banks
• §586 Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]

Part II

• §591 Deduction for dividends paid on deposits
• §592 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
• §593 Reserves for losses on loans
• §594 Alternative tax for mutual savings banks conducting life insurance business
• §596 Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
• §597 Treatment of transactions in which Federal financial assistance provided
• §601 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]

Subchapter I — Natural Resources

Part I

• §611 Allowance of deduction for depletion
• §612 Basis for cost depletion
• §613 Percentage depletion
• §613A Limitations on percentage depletion in case of oil and gas wells
• §614 Definition of property
• §615 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
• §616 Development expenditures
• §617 Deduction and recapture of certain mining exploration expenditures

Part II

• §621 Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]

Part III

• §631 Gain or loss in the case of timber, coal, or domestic iron ore
• §632 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]

Part IV

• §636 Income tax treatment of mineral production payments

Part V

• §638 Continental shelf areas

Subchapter J — Estates, Trusts, Beneficiaries, and Decedents

Part I

• §641 Imposition of tax
• §642 Special rules for credits and deductions
• §643 Definitions applicable to subparts A, B, C, and D
• §644 Taxable year of trusts
• §645 Certain revocable trusts treated as part of estate
• §646 Tax treatment of electing Alaska Native Settlement Trusts
• §651 Deduction for trusts distributing current income only
• §652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• §661 Deduction for estates and trusts accumulating income or distributing corpus
• §662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
• §663 Special rules applicable to sections 661 and 662
• §664 Charitable remainder trusts
• §665 Definitions applicable to subpart D
• §666 Accumulation distribution allocated to preceding years
• §667 Treatment of amounts deemed distributed by trust in preceding years
• §668 Interest charge on accumulation distributions from foreign trusts
• §669 Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
• §671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
• §672 Definitions and rules
• §673 Reversionary interests
• §674 Power to control beneficial enjoyment
• §675 Administrative powers
• §676 Power to revoke
• §677 Income for benefit of grantor
• §678 Person other than grantor treated as substantial owner
• §679 Foreign trusts having one or more United States beneficiaries
• §681 Limitation on charitable deduction
• §682 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
• §683 Use of trust as an exchange fund
• §684 Recognition of gain on certain transfers to certain foreign trusts and estates
• §685 Treatment of funeral trusts

Part II

• §691 Recipients of income in respect of decedents
• §692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Subchapter K — Partners and Partnerships

Part I

• §701 Partners, not partnership, subject to tax
• §702 Income and credits of partner
• §703 Partnership computations
• §704 Partner’s distributive share
• §705 Determination of basis of partner’s interest
• §706 Taxable years of partner and partnership
• §707 Transactions between partner and partnership
• §708 Continuation of partnership
• §709 Treatment of organization and syndication fees

Part II

• §721 Nonrecognition of gain or loss on contribution
• §722 Basis of contributing partner’s interest
• §723 Basis of property contributed to partnership
• §724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• §731 Extent of recognition of gain or loss on distribution
• §732 Basis of distributed property other than money
• §733 Basis of distributee partner’s interest
• §734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• §735 Character of gain or loss on disposition of distributed property
• §736 Payments to a retiring partner or a deceased partner’s successor in interest
• §737 Recognition of precontribution gain in case of certain distributions to contributing partner
• §741 Recognition and character of gain or loss on sale or exchange
• §742 Basis of transferee partner’s interest
• §743 Special rules where section 754 election or substantial built-in loss
• §751 Unrealized receivables and inventory items
• §752 Treatment of certain liabilities
• §753 Partner receiving income in respect of decedent
• §754 Manner of electing optional adjustment to basis of partnership property
• §755 Rules for allocation of basis

Part III

• §761 Terms defined

Subchapter L — Insurance Companies

Part I

• §801 Tax imposed
• §803 Life insurance gross income
• §804 Life insurance deductions
• §805 General deductions
• §806 Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
• §807 Rules for certain reserves
• §808 Policyholder dividends deduction
• §809 Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
• §810 Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
• §811 Accounting provisions
• §812 Definition of company’s share and policyholder’s share
• §813 Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
• §814 Contiguous country branches of domestic life insurance companies
• §815 Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
• §816 Life insurance company defined
• §817 Treatment of variable contracts
• §817A Special rules for modified guaranteed contracts
• §818 Other definitions and special rules

Part II

• §831 Tax on insurance companies other than life insurance companies
• §832 Insurance company taxable income
• §833 Treatment of Blue Cross and Blue Shield organizations, etc.
• §834 Determination of taxable investment income
• §835 Election by reciprocal

Part III

• §841 Credit for foreign taxes
• §842 Foreign companies carrying on insurance business
• §843 Annual accounting period
• §844 Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
• §845 Certain reinsurance agreements
• §846 Discounted unpaid losses defined
• §847 Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
• §848 Capitalization of certain policy acquisition expenses

Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

Part I

• §851 Definition of regulated investment company
• §852 Taxation of regulated investment companies and their shareholders
• §853 Foreign tax credit allowed to shareholders
• §853A Credits from tax credit bonds allowed to shareholders
• §854 Limitations applicable to dividends received from regulated investment company
• §855 Dividends paid by regulated investment company after close of taxable year

Part II

• §856 Definition of real estate investment trust
• §857 Taxation of real estate investment trusts and their beneficiaries
• §858 Dividends paid by real estate investment trust after close of taxable year
• §859 Adoption of annual accounting period

Part III

• §860 Deduction for deficiency dividends

Part IV

• §860A Taxation of REMIC’s
• §860B Taxation of holders of regular interests
• §860C Taxation of residual interests
• §860D REMIC defined
• §860E Treatment of income in excess of daily accruals on residual interests
• §860F Other rules
• §860G Other definitions and special rules

Subchapter N — Tax Based on Income from Sources within or without the United States

Part I

• §861 Income from sources within the United States
• §862 Income from sources without the United States
• §863 Special rules for determining source
• §864 Definitions and special rules
• §865 Source rules for personal property sales

Part II

• §871 Tax on nonresident alien individuals
• §872 Gross income
• §873 Deductions
• §874 Allowance of deductions and credits
• §875 Partnerships; beneficiaries of estates and trusts
• §876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
• §877 Expatriation to avoid tax
• §877A Tax responsibilities of expatriation
• §878 Foreign educational, charitable, and certain other exempt organizations
• §879 Tax treatment of certain community income in the case of nonresident alien individuals
• §881 Tax on income of foreign corporations not connected with United States business
• §882 Tax on income of foreign corporations connected with United States business
• §883 Exclusions from gross income
• §884 Branch profits tax
• §885 Cross references
• §887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
• §891 Doubling of rates of tax on citizens and corporations of certain foreign countries
• §892 Income of foreign governments and of international organizations
• §893 Compensation of employees of foreign governments or international organizations
• §894 Income affected by treaty
• §895 Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
• §896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries
• §897 Disposition of investment in United States real property
• §898 Taxable year of certain foreign corporations

Part III

• §901 Taxes of foreign countries and of possessions of United States
• §902 Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
• §903 Credit for taxes in lieu of income, etc., taxes
• §904 Limitation on credit
• §905 Applicable rules
• §906 Nonresident alien individuals and foreign corporations
• §907 Special rules in case of foreign oil and gas income
• §908 Reduction of credit for participation in or cooperation with an international boycott
• §909 Suspension of taxes and credits until related income taken into account
• §911 Citizens or residents of the United States living abroad
• §912 Exemption for certain allowances
• §913 Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]
• §931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
• §932 Coordination of United States and Virgin Islands income taxes
• §933 Income from sources within Puerto Rico
• §934 Limitation on reduction in income tax liability incurred to the Virgin Islands
• §934A Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
• §935 Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
• §936 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]
• §937 Residence and source rules involving possessions
• §951 Amounts included in gross income of United States shareholders
• §951A Net CFC tested income included in gross income of United States shareholders
• §951B Amounts included in gross income of foreign controlled United States shareholders
• §952 Subpart F income defined
• §953 Insurance income
• §954 Foreign base company income
• §955 Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
• §956 Investment of earnings in United States property
• §956A Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
• §957 Controlled foreign corporations; United States persons
• §958 Rules for determining stock ownership
• §959 Exclusion from gross income of previously taxed earnings and profits
• §960 Deemed paid credit for subpart F inclusions
• §961 Adjustments to basis of stock in controlled foreign corporations and of other property
• §962 Election by individuals to be subject to tax at corporate rates
• §963 Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
• §964 Miscellaneous provisions
• §965 Treatment of deferred foreign income upon transition to participation exemption system of taxation
• §970 Reduction of subpart F income of export trade corporations
• §971 Definitions
• §972 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
• §981 Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
• §982 Admissibility of documentation maintained in foreign countries
• §985 Functional currency
• §986 Determination of foreign taxes and foreign corporation’s earnings and profits
• §987 Branch transactions
• §988 Treatment of certain foreign currency transactions
• §989 Other definitions and special rules

Part IV

• §991 Taxation of a domestic international sales corporation
• §992 Requirements of a domestic international sales corporation
• §993 Definitions and special rules
• §994 Inter-company pricing rules
• §995 Taxation of DISC income to shareholders
• §996 Rules for allocation in the case of distributions and losses
• §997 Special subchapter C rules

Part V

• §999 Reports by taxpayers; determinations
• §1000 Reserved]

Subchapter O — Gain or Loss on Disposition of Property

Part I

• §1001 Determination of amount of and recognition of gain or loss
• §1002 Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Part II

• §1011 Adjusted basis for determining gain or loss
• §1012 Basis of property—cost
• §1013 Basis of property included in inventory
• §1014 Basis of property acquired from a decedent
• §1015 Basis of property acquired by gifts and transfers in trust
• §1016 Adjustments to basis
• §1017 Discharge of indebtedness
• §1018 Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
• §1019 Property on which lessee has made improvements
• §1020 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
• §1021 Sale of annuities
• §1022 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• §1023 Cross references
• §1024 Renumbered § 1023]

Part III

• §1031 Exchange of real property held for productive use or investment
• §1032 Exchange of stock for property
• §1033 Involuntary conversions
• §1034 Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
• §1035 Certain exchanges of insurance policies
• §1036 Stock for stock of same corporation
• §1037 Certain exchanges of United States obligations
• §1038 Certain reacquisitions of real property
• §1039 Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
• §1040 Transfer of certain farm, etc., real property
• §1041 Transfers of property between spouses or incident to divorce
• §1042 Sales of stock to employee stock ownership plans or certain cooperatives
• §1043 Sale of property to comply with conflict-of-interest requirements
• §1044 Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
• §1045 Rollover of gain from qualified small business stock to another qualified small business stock

Part IV

• §1051 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
• §1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
• §1053 Property acquired before March 1, 1913
• §1054 Certain stock of Federal National Mortgage Association
• §1055 Redeemable ground rents
• §1056 Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
• §1057 Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
• §1058 Transfers of securities under certain agreements
• §1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
• §1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons
• §1060 Special allocation rules for certain asset acquisitions
• §1061 Partnership interests held in connection with performance of services
• §1062 Gain from the sale or exchange of qualified farmland property to qualified farmers
• §1063 Cross references

Part IX

• §1111 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

Part V

• §1071 Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

Part VII

• §1091 Loss from wash sales of stock or securities
• §1092 Straddles

Subchapter P — Capital Gains and Losses

Part I

• §1201 Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
• §1202 Partial exclusion for gain from certain small business stock

Part II

• §1211 Limitation on capital losses
• §1212 Capital loss carrybacks and carryovers

Part III

• §1221 Capital asset defined
• §1222 Other terms relating to capital gains and losses
• §1223 Holding period of property

Part IV

• §1231 Property used in the trade or business and involuntary conversions
• §1233 Gains and losses from short sales
• §1234 Options to buy or sell
• §1234A Gains or losses from certain terminations
• §1234B Gains or losses from securities futures contracts
• §1235 Sale or exchange of patents
• §1236 Dealers in securities
• §1237 Real property subdivided for sale
• §1238 Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
• §1239 Gain from sale of depreciable property between certain related taxpayers
• §1240 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
• §1241 Cancellation of lease or distributor’s agreement
• §1242 Losses on small business investment company stock
• §1243 Loss of small business investment company
• §1244 Losses on small business stock
• §1245 Gain from dispositions of certain depreciable property
• §1247 Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
• §1248 Gain from certain sales or exchanges of stock in certain foreign corporations
• §1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
• §1250 Gain from dispositions of certain depreciable realty
• §1251 Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
• §1252 Gain from disposition of farm land
• §1253 Transfers of franchises, trademarks, and trade names
• §1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
• §1255 Gain from disposition of section 126 property
• §1256 Section 1256 contracts marked to market
• §1257 Disposition of converted wetlands or highly erodible croplands
• §1258 Recharacterization of gain from certain financial transactions
• §1259 Constructive sales treatment for appreciated financial positions
• §1260 Gains from constructive ownership transactions

Part V

• §1271 Treatment of amounts received on retirement or sale or exchange of debt instruments
• §1272 Current inclusion in income of original issue discount
• §1273 Determination of amount of original issue discount
• §1274 Determination of issue price in the case of certain debt instruments issued for property
• §1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000
• §1275 Other definitions and special rules
• §1276 Disposition gain representing accrued market discount treated as ordinary income
• §1277 Deferral of interest deduction allocable to accrued market discount
• §1278 Definitions and special rules
• §1281 Current inclusion in income of discount on certain short-term obligations
• §1282 Deferral of interest deduction allocable to accrued discount
• §1283 Definitions and special rules
• §1286 Tax treatment of stripped bonds
• §1287 Denial of capital gain treatment for gains on certain obligations not in registered form
• §1288 Treatment of original issue discount on tax-exempt obligations

Part VI

• §1291 Interest on tax deferral
• §1293 Current taxation of income from qualified electing funds
• §1294 Election to extend time for payment of tax on undistributed earnings
• §1295 Qualified electing fund
• §1296 Election of mark to market for marketable stock
• §1297 Passive foreign investment company
• §1298 Special rules

Subchapter Q — Readjustment of Tax between Years and Special Limitations

Part I

• §1301 Averaging of farm income

Part II

• §1311 Correction of error
• §1312 Circumstances of adjustment
• §1313 Definitions
• §1314 Amount and method of adjustment
• §1315 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]

Part III

• §1321 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]

Part V

• §1341 Computation of tax where taxpayer restores substantial amount held under claim of right
• §1342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]

Part VI

• §1346 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
• §1347 Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
• §1348 Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]

Part VII

• §1351 Treatment of recoveries of foreign expropriation losses

Subchapter R — Election to Determine Corporate Tax on Certain International Transactions

• §1352 Alternative tax on qualifying shipping activities
• §1353 Notional shipping income
• §1354 Alternative tax election; revocation; termination
• §1355 Definitions and special rules
• §1356 Qualifying shipping activities
• §1357 Items not subject to regular tax; depreciation; interest
• §1358 Allocation of credits, income, and deductions
• §1359 Disposition of qualifying vessels

Subchapter S — Tax Treatment of S Corporations and Their Shareholders

Part I

• §1361 S corporation defined
• §1362 Election; revocation; termination
• §1363 Effect of election on corporation

Part II

• §1366 Pass-thru of items to shareholders
• §1367 Adjustments to basis of stock of shareholders, etc.
• §1368 Distributions

Part III

• §1371 Coordination with subchapter C
• §1372 Partnership rules to apply for fringe benefit purposes
• §1373 Foreign income
• §1374 Tax imposed on certain built-in gains
• §1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

Part IV

• §1377 Definitions and special rule
• §1378 Taxable year of S corporation
• §1379 Transitional rules on enactment

Subchapter T — Cooperatives and Their Patrons

Part I

• §1381 Organizations to which part applies
• §1382 Taxable income of cooperatives
• §1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

Part II

• §1385 Amounts includible in patron’s gross income

Part III

• §1388 Definitions; special rules

Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Part I

• §1391 Designation procedure
• §1392 Eligibility criteria
• §1393 Definitions and special rules

Part II

• §1394 Tax-exempt enterprise zone facility bonds

Part III

• §1396 Empowerment zone employment credit
• §1397 Other definitions and special rules
• §1397A Increase in expensing under section 179
• §1397B Nonrecognition of gain on rollover of empowerment zone investments
• §1397C Enterprise zone business defined
• §1397D Qualified zone property defined

Part IV

• §1397E Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]

Part V

• §1397F Regulations

Subchapter V — Title 11 Cases

• §1398 Rules relating to individuals’ title 11 cases
• §1399 No separate taxable entities for partnerships, corporations, etc.

Chapter 2 — Tax on Self-Employment Income

• §1401 Rate of tax
• §1402 Definitions
• §1403 Miscellaneous provisions

Chapter 2A — Unearned Income Medicare Contribution

• §1411 Imposition of tax

Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations

Subchapter A

• §1441 Withholding of tax on nonresident aliens
• §1442 Withholding of tax on foreign corporations
• §1443 Foreign tax-exempt organizations
• §1444 Withholding on Virgin Islands source income
• §1445 Withholding of tax on dispositions of United States real property interests
• §1446 Withholding of tax on foreign partners’ share of effectively connected income

Subchapter B

• §1451 Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
• §1461 Liability for withheld tax
• §1462 Withheld tax as credit to recipient of income
• §1463 Tax paid by recipient of income
• §1464 Refunds and credits with respect to withheld tax
• §1465 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]

Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts

• §1471 Withholdable payments to foreign financial institutions
• §1472 Withholdable payments to other foreign entities
• §1473 Definitions
• §1474 Special rules

Chapter 5 — Tax on Transfers to Avoid Income Tax

• §1492 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
• §1493 Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
• §1494 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Chapter 6 — Consolidated Returns

Subchapter A

• §1501 Privilege to file consolidated returns
• §1502 Regulations
• §1503 Computation and payment of tax
• §1504 Definitions
• §1505 Cross references

Subchapter B

Part I

• §1551 Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
• §1552 Earnings and profits

Part II

• §1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
• §1562 Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
• §1563 Definitions and special rules
• §1564 Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]

Subtitle B — Estate and Gift Taxes

Chapter 11 — Estate Tax

Subchapter A

Part I

• §2001 Imposition and rate of tax
• §2002 Liability for payment

Part II

• §2010 Unified credit against estate tax
• §2011 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
• §2012 Credit for gift tax
• §2013 Credit for tax on prior transfers
• §2014 Credit for foreign death taxes
• §2015 Credit for death taxes on remainders
• §2016 Recovery of taxes claimed as credit

Part III

• §2031 Definition of gross estate
• §2032 Alternate valuation
• §2032A Valuation of certain farm, etc., real property
• §2033 Property in which the decedent had an interest
• §2033A Renumbered § 2057]
• §2034 Dower or curtesy interests
• §2035 Adjustments for certain gifts made within 3 years of decedent’s death
• §2036 Transfers with retained life estate
• §2037 Transfers taking effect at death
• §2038 Revocable transfers
• §2039 Annuities
• §2040 Joint interests
• §2041 Powers of appointment
• §2042 Proceeds of life insurance
• §2043 Transfers for insufficient consideration
• §2044 Certain property for which marital deduction was previously allowed
• §2045 Prior interests
• §2046 Disclaimers

Part IV

• §2051 Definition of taxable estate
• §2052 Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
• §2053 Expenses, indebtedness, and taxes
• §2054 Losses
• §2055 Transfers for public, charitable, and religious uses
• §2056 Bequests, etc., to surviving spouse
• §2056A Qualified domestic trust
• §2057 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
• §2058 State death taxes

Subchapter B

• §2101 Tax imposed
• §2102 Credits against tax
• §2103 Definition of gross estate
• §2104 Property within the United States
• §2105 Property without the United States
• §2106 Taxable estate
• §2107 Expatriation to avoid tax
• §2108 Application of pre-1967 estate tax provisions

Subchapter C

• §2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• §2202 Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
• §2203 Definition of executor
• §2204 Discharge of fiduciary from personal liability
• §2205 Reimbursement out of estate
• §2206 Liability of life insurance beneficiaries
• §2207 Liability of recipient of property over which decedent had power of appointment
• §2207A Right of recovery in the case of certain marital deduction property
• §2207B Right of recovery where decedent retained interest
• §2208 Certain residents of possessions considered citizens of the United States
• §2209 Certain residents of possessions considered nonresidents not citizens of the United States
• §2210 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Chapter 12 — Gift Tax

Subchapter A

• §2501 Imposition of tax
• §2502 Rate of tax
• §2503 Taxable gifts
• §2504 Taxable gifts for preceding calendar periods
• §2505 Unified credit against gift tax

Subchapter B

• §2511 Transfers in general
• §2512 Valuation of gifts
• §2513 Gift by husband or wife to third party
• §2514 Powers of appointment
• §2515 Treatment of generation-skipping transfer tax
• §2515A Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
• §2516 Certain property settlements
• §2517 Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
• §2518 Disclaimers
• §2519 Dispositions of certain life estates

Subchapter C

• §2521 Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
• §2522 Charitable and similar gifts
• §2523 Gift to spouse
• §2524 Extent of deductions

Chapter 13 — Tax on Generation-Skipping Transfers

Subchapter A

• §2601 Tax imposed
• §2602 Amount of tax
• §2603 Liability for tax
• §2604 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]

Subchapter B

• §2611 Generation-skipping transfer defined
• §2612 Taxable termination; taxable distribution; direct skip
• §2613 Skip person and non-skip person defined
• §2614 Omitted]

Subchapter C

• §2621 Taxable amount in case of taxable distribution
• §2622 Taxable amount in case of taxable termination
• §2623 Taxable amount in case of direct skip
• §2624 Valuation

Subchapter D

• §2631 GST exemption
• §2632 Special rules for allocation of GST exemption

Subchapter E

• §2641 Applicable rate
• §2642 Inclusion ratio

Subchapter F

• §2651 Generation assignment
• §2652 Other definitions
• §2653 Taxation of multiple skips
• §2654 Special rules

Subchapter G

• §2661 Administration
• §2662 Return requirements
• §2663 Regulations
• §2664 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Chapter 14 — Special Valuation Rules

• §2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships
• §2702 Special valuation rules in case of transfers of interests in trusts
• §2703 Certain rights and restrictions disregarded
• §2704 Treatment of certain lapsing rights and restrictions

Chapter 15 — Gifts and Bequests from Expatriates

• §2801 Imposition of tax

Subtitle C — Employment Taxes

Chapter 21 — Federal Insurance Contributions Act

Subchapter A

• §3101 Rate of tax
• §3102 Deduction of tax from wages

Subchapter B

• §3111 Rate of tax
• §3112 Instrumentalities of the United States
• §3113 Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]

Subchapter C

• §3121 Definitions
• §3122 Federal service
• §3123 Deductions as constructive payments
• §3124 Estimate of revenue reduction
• §3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
• §3126 Return and payment by governmental em­ployer
• §3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
• §3128 Short title

Subchapter D

• §3131 Credit for paid sick leave
• §3132 Payroll credit for paid family leave
• §3133 Special rule related to tax on employers
• §3134 Employee retention credit for employers subject to closure due to COVID–19

Chapter 22 — Railroad Retirement Tax Act

Subchapter A

• §3201 Rate of tax
• §3202 Deduction of tax from compensation

Subchapter B

• §3211 Rate of tax
• §3212 Determination of compensation

Subchapter C

• §3221 Rate of tax

Subchapter D

• §3231 Definitions
• §3232 Court jurisdiction
• §3233 Short title

Subchapter E

• §3241 Determination of tier 2 tax rate based on average account benefits ratio

Chapter 23 — Federal Unemployment Tax Act

• §3301 Rate of tax
• §3302 Credits against tax
• §3303 Conditions of additional credit allowance
• §3304 Approval of State laws
• §3305 Applicability of State law
• §3306 Definitions
• §3307 Deductions as constructive payments
• §3308 Instrumentalities of the United States
• §3309 State law coverage of services performed for nonprofit organizations or governmental entities
• §3310 Judicial review
• §3311 Short title

Chapter 23A — Railroad Unemployment Repayment Tax

• §3321 Imposition of tax
• §3322 Definitions
• §3323 Omitted]

Chapter 24 — Collection of Income Tax at Source on Wages

• §3401 Definitions
• §3402 Income tax collected at source
• §3403 Liability for tax
• §3404 Return and payment by governmental employer
• §3405 Special rules for pensions, annuities, and certain other deferred income
• §3406 Backup withholding

Chapter 25 — General Provisions Relating to Employment Taxes

• §3501 Collection and payment of taxes
• §3502 Nondeductibility of taxes in computing taxable income
• §3503 Erroneous payments
• §3504 Acts to be performed by agents
• §3505 Liability of third parties paying or providing for wages
• §3506 Individuals providing companion sitting placement services
• §3507 Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
• §3508 Treatment of real estate agents and direct­ sellers
• §3509 Determination of employer’s liability for certain employment taxes
• §3510 Coordination of collection of domestic service employment taxes with collection of income taxes
• §3511 Certified professional employer organizations
• §3512 Treatment of certain persons as employers with respect to motion picture projects

Subtitle D — Miscellaneous Excise Taxes

Chapter 31 — Retail Excise Taxes

Subchapter B

• §4041 Imposition of tax
• §4042 Tax on fuel used in commercial transportation on inland waterways
• §4043 Surtax on fuel used in aircraft part of a fractional ownership program

Subchapter C

• §4051 Imposition of tax on heavy trucks and trailers sold at retail
• §4052 Definitions and special rules
• §4053 Exemptions

Chapter 32 — Manufacturers Excise Taxes

Subchapter A

Part I

• §4064 Gas guzzler tax

Part II

• §4071 Imposition of tax
• §4072 Definitions
• §4073 Exemptions

Part III

• §4081 Imposition of tax
• §4082 Exemptions for diesel fuel and kerosene
• §4083 Definitions; special rule; administrative authority
• §4084 Cross references
• §4101 Registration and bond
• §4102 Inspection of records by local officers
• §4103 Certain additional persons liable for tax where willful failure to pay
• §4104 Information reporting for persons claiming certain tax benefits
• §4105 Two-party exchanges

Subchapter B

• §4121 Imposition of tax

Subchapter C

• §4131 Imposition of tax
• §4132 Definitions and special rules

Subchapter D

Part I

• §4161 Imposition of tax
• §4162 Definitions; treatment of certain resales

Part III

• §4181 Imposition of tax
• §4182 Exemptions

Subchapter E

• §4191 Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]

Subchapter F

• §4216 Definition of price
• §4217 Leases
• §4218 Use by manufacturer or importer considered sale
• §4219 Application of tax in case of sales by other than manufacturer or importer

Subchapter G

• §4221 Certain tax-free sales
• §4222 Registration
• §4223 Special rules relating to further manufacture
• §4224 Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
• §4225 Exemption of articles manufactured or produced by Indians
• §4226 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
• §4227 Cross reference

Chapter 33 — Facilities and Services

Subchapter B

• §4251 Imposition of tax
• §4252 Definitions
• §4253 Exemptions
• §4254 Computation of tax

Subchapter C

Part I

• §4261 Imposition of tax
• §4262 Definition of taxable transportation
• §4263 Special rules

Part II

• §4271 Imposition of tax
• §4272 Definition of taxable transportation, etc.

Part III

• §4281 Small aircraft on nonestablished lines
• §4282 Transportation by air for other members of affiliated group
• §4283 Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436]

Subchapter D

• §4287 Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]

Subchapter E

• §4291 Cases where persons receiving payment must collect tax
• §4292 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
• §4293 Exemption for United States and possessions
• §4295 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]

Chapter 34 — Taxes Relating to Foreign Insurance

Subchapter A

• §4371 Imposition of tax
• §4372 Definitions
• §4373 Exemptions
• §4374 Liability for tax

Subchapter B

• §4375 Health insurance
• §4376 Self-insured health plans
• §4377 Definitions and special rules

Chapter 35 — Taxes on Wagering

Subchapter A

• §4401 Imposition of tax
• §4402 Exemptions
• §4403 Record requirements
• §4404 Territorial extent
• §4405 Cross references

Subchapter B

• §4411 Imposition of tax
• §4412 Registration
• §4413 Certain provisions made applicable
• §4414 Cross references

Subchapter C

• §4421 Definitions
• §4422 Applicability of Federal and State laws
• §4423 Inspection of books
• §4424 Disclosure of wagering tax information

Chapter 36 — Certain Other Excise Taxes

Subchapter A

• §4461 Imposition of tax
• §4462 Definitions and special rules

Subchapter B

• §4471 Imposition of tax
• §4472 Definitions

Subchapter C

• §4475 Imposition of tax

Subchapter D

• §4481 Imposition of tax
• §4482 Definitions
• §4483 Exemptions
• §4484 Cross references

Chapter 37 — Sugar

• §4501 Repurchase of corporate stock

Chapter 38 — Environmental Taxes

Subchapter A

• §4611 Imposition of tax
• §4612 Definitions and special rules

Subchapter B

• §4661 Imposition of tax
• §4662 Definitions and special rules

Subchapter C

• §4671 Imposition of tax
• §4672 Definitions and special rules

Subchapter D

• §4681 Imposition of tax
• §4682 Definitions and special rules

• §4521 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §4532 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §4542 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §4562 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §4572 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §4582 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]

Chapter 39 — Registration-Required Obligations

• §4701 Tax on issuer of registration-required obligation not in registered form

Chapter 40 — General Provisions Relating to Occupational Taxes

• §4901 Payment of tax
• §4902 Liability of partners
• §4903 Liability in case of business in more than one location
• §4904 Liability in case of different businesses of same ownership and location
• §4905 Liability in case of death or change of location
• §4906 Application of State laws
• §4907 Federal agencies or instrumentalities

Chapter 41 — Public Charities

• §4911 Tax on excess expenditures to influence legislation
• §4912 Tax on disqualifying lobbying expenditures of certain organizations

Chapter 42 — Private Foundations and Certain Other Tax-Exempt Organizations

Subchapter A

• §4940 Excise tax based on investment income
• §4941 Taxes on self-dealing
• §4942 Taxes on failure to distribute income
• §4943 Taxes on excess business holdings
• §4944 Taxes on investments which jeopardize charitable purpose
• §4945 Taxes on taxable expenditures
• §4946 Definitions and special rules
• §4947 Application of taxes to certain nonexempt trusts
• §4948 Application of taxes and denial of exemption with respect to certain foreign organizations

Subchapter B

• §4951 Taxes on self-dealing
• §4952 Taxes on taxable expenditures
• §4953 Tax on excess contributions to black lung benefit trusts

Subchapter C

• §4955 Taxes on political expenditures of section 501(c)(3) organizations

Subchapter D

• §4958 Taxes on excess benefit transactions
• §4959 Taxes on failures by hospital organizations
• §4960 Tax on excess tax-exempt organization executive compensation

Subchapter E

• §4961 Abatement of second tier taxes where there is correction
• §4962 Abatement of first tier taxes in certain cases
• §4963 Definitions

Subchapter F

• §4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions

Subchapter G

• §4966 Taxes on taxable distributions
• §4967 Taxes on prohibited benefits

Subchapter H

• §4968 Excise tax based on investment income of private colleges and universities

Chapter 43 — Qualified Pension, Profit-Sharing, and Stock Bonus Plans

• §4971 Taxes on failure to meet minimum funding standards
• §4972 Tax on nondeductible contributions to qualified employer plans
• §4973 Tax on excess contributions to certain tax-favored accounts and annuities
• §4974 Excise tax on certain accumulations in qualified retirement plans
• §4975 Tax on prohibited transactions
• §4976 Taxes with respect to funded welfare benefit plans
• §4977 Tax on certain fringe benefits provided by an employer
• §4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• §4978A Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
• §4978B Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
• §4979 Tax on certain excess contributions
• §4979A Tax on certain prohibited allocations of qualified securities
• §4980 Tax on reversion of qualified plan assets to employer
• §4980A Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
• §4980B Failure to satisfy continuation coverage requirements of group health plans
• §4980C Requirements for issuers of qualified long-term care insurance contracts
• §4980D Failure to meet certain group health plan requirements
• §4980E Failure of employer to make comparable Archer MSA contributions
• §4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• §4980G Failure of employer to make comparable health savings account contributions
• §4980H Shared responsibility for employers regarding health coverage
• §4980I Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]

Chapter 44 — Qualified Investment Entities

• §4981 Excise tax on undistributed income of real estate investment trusts
• §4982 Excise tax on undistributed income of regulated investment companies

Chapter 45 — Provisions Relating to Expatriated Entities

• §4985 Stock compensation of insiders in expatriated corporations

Chapter 46 — Golden Parachute Payments

• §4999 Golden parachute payments

Chapter 47 — Certain Group Health Plans

• §5000 Certain group health plans

Chapter 48 — Maintenance of Minimum Essential Coverage

• §5000A Requirement to maintain minimum essential coverage

Chapter 49 — Certain Payment Arrangements

• §5000B Imposition of tax on indoor tanning services

Chapter 50 — Foreign Procurement

• §5000C Imposition of tax on certain foreign procurement

Chapter 50A — Excise Tax on Stock Repurchases

• §5000D Designated drugs during noncompliance periods

Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

Chapter 51 — Distilled Spirits, Wines, and Beer

Subchapter A

Part I

• §5001 Imposition, rate, and attachment of tax
• §5002 Definitions
• §5003 Cross references to exemptions, etc.
• §5004 Lien for tax
• §5005 Persons liable for tax
• §5006 Determination of tax
• §5007 Collection of tax on distilled spirits
• §5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
• §5009 Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
• §5010 Credit for wine content and for flavors content
• §5011 Income tax credit for average cost of carrying excise tax
• §5041 Imposition and rate of tax
• §5042 Exemption from tax
• §5043 Collection of taxes on wines
• §5044 Refund of tax on wine
• §5045 Cross references
• §5051 Imposition and rate of tax
• §5052 Definitions
• §5053 Exemptions
• §5054 Determination and collection of tax on beer
• §5055 Drawback of tax
• §5056 Refund and credit of tax, or relief from lia­bility
• §5061 Method of collecting tax
• §5062 Refund and drawback in case of exportation
• §5063 Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
• §5064 Losses resulting from disaster, vandalism, or malicious mischief
• §5065 Territorial extent of law
• §5066 Distilled spirits for use of foreign embassies, legations, etc.
• §5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
• §5068 Cross reference

Part II

• §5101 Notice of manufacture of still; notice of set up of still
• §5102 Definition of manufacturer of stills
• §5111 Eligibility
• §5112 Registration and regulation
• §5113 Investigation of claims
• §5114 Drawback
• §5121 Recordkeeping by wholesale dealers
• §5122 Recordkeeping by retail dealers
• §5123 Preservation and inspection of records, and entry of premises for inspection
• §5124 Registration by dealers
• §5131 Packaging distilled spirits for industrial uses
• §5132 Prohibited purchases by dealers

Subchapter B

• §5171 Establishment
• §5172 Application
• §5173 Bonds
• §5174 Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
• §5175 Export bonds
• §5176 New or renewed bonds
• §5177 Other provisions relating to bonds
• §5178 Premises of distilled spirits plants
• §5179 Registration of stills
• §5180 Signs
• §5181 Distilled spirits for fuel use
• §5182 Cross references

Subchapter C

Part I

• §5201 Regulation of operations
• §5202 Supervision of operations
• §5203 Entry and examination of premises
• §5204 Gauging
• §5205 Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
• §5206 Containers
• §5207 Records and reports

Part II

• §5211 Production and entry of distilled spirits
• §5212 Transfer of distilled spirits between bonded premises
• §5213 Withdrawal of distilled spirits from bonded premises on determination of tax
• §5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
• §5215 Return of tax determined distilled spirits to bonded premises
• §5216 Regulation of operations
• §5221 Commencement, suspension, and resumption of operations
• §5222 Production, receipt, removal, and use of distilling materials
• §5223 Redistillation of spirits, articles, and residues
• §5231 Entry for deposit
• §5232 Imported distilled spirits
• §5233 Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
• §5234 Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
• §5235 Bottling of alcohol for industrial purposes
• §5236 Discontinuance of storage facilities and transfer of distilled spirits
• §5241 Authority to denature
• §5242 Denaturing materials
• §5243 Sale of abandoned spirits for denaturation without collection of tax
• §5244 Cross references

Part III

• §5252 Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]

Subchapter D

• §5271 Permits
• §5272 Bonds
• §5273 Sale, use, and recovery of denatured distilled spirits
• §5274 Applicability of other laws
• §5275 Records and reports
• §5276 Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]

Subchapter E

Part I

• §5291 General

Part II

• §5301 General

Part III

• §5311 Detention of containers
• §5312 Production and use of distilled spirits for experimental research
• §5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
• §5314 Special applicability of certain provisions
• §5315 Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]

Subchapter F

Part I

• §5351 Bonded wine cellar
• §5352 Taxpaid wine bottling house
• §5353 Bonded wine warehouse
• §5354 Bond
• §5355 General provisions relating to bonds
• §5356 Application
• §5357 Premises

Part II

• §5361 Bonded wine cellar operations
• §5362 Removals of wine from bonded wine cellars
• §5363 Taxpaid wine bottling house operations
• §5364 Wine imported in bulk
• §5365 Segregation of operations
• §5366 Supervision
• §5367 Records
• §5368 Gauging and marking
• §5369 Inventories
• §5370 Losses
• §5371 Insurance coverage, etc.
• §5372 Sampling
• §5373 Wine spirits

Part III

• §5381 Natural wine
• §5382 Cellar treatment of natural wine
• §5383 Amelioration and sweetening limitations for natural grape wines
• §5384 Amelioration and sweetening limitations for natural fruit and berry wines
• §5385 Specially sweetened natural wines
• §5386 Special natural wines
• §5387 Agricultural wines
• §5388 Designation of wines

Part IV

• §5391 Exemption from distilled spirits taxes
• §5392 Definitions

Subchapter G

Part I

• §5401 Qualifying documents
• §5402 Definitions
• §5403 Cross references

Part II

• §5411 Use of brewery
• §5412 Removal of beer in containers or by pipeline
• §5413 Brewers procuring beer from other brewers
• §5414 Transfer of beer between bonded facilities
• §5415 Records and returns
• §5416 Definitions of package and packaging
• §5417 Pilot brewing plants
• §5418 Beer imported in bulk

Subchapter H

Part I

• §5501 Establishment
• §5502 Qualification
• §5503 Construction and equipment
• §5504 Operation
• §5505 Applicability of provisions of this chapter

Part II

• §5511 Establishment and operation
• §5512 Control of products after manufacture

Subchapter I

• §5551 General provisions relating to bonds
• §5552 Installation of meters, tanks, and other apparatus
• §5553 Supervision of premises and operations
• §5554 Pilot operations
• §5555 Records, statements, and returns
• §5556 Regulations
• §5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
• §5558 Authority of enforcement officers
• §5559 Determinations
• §5560 Other provisions applicable
• §5561 Exemptions to meet the requirements of the national defense
• §5562 Exemptions from certain requirements in cases of disaster

Subchapter J

Part I

• §5601 Criminal penalties
• §5602 Penalty for tax fraud by distiller
• §5603 Penalty relating to records, returns, and reports
• §5604 Penalties relating to marks, brands, and containers
• §5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
• §5606 Penalty relating to containers of distilled spirits
• §5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
• §5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
• §5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
• §5610 Disposal of forfeited equipment and material for distilling
• §5611 Release of distillery before judgment
• §5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
• §5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
• §5614 Burden of proof in cases of seizure of spirits
• §5615 Property subject to forfeiture

Part II

• §5661 Penalty and forfeiture for violation of laws and regulations relating to wine
• §5662 Penalty for alteration of wine labels
• §5663 Cross reference

Part III

• §5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
• §5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
• §5673 Forfeiture for flagrant and willful removal of beer without taxpayment
• §5674 Penalty for unlawful production or removal of beer
• §5675 Penalty for intentional removal or defacement of brewer’s marks and brands
• §5676 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]

Part IV

• §5681 Penalty relating to signs
• §5682 Penalty for breaking locks or gaining access
• §5683 Penalty and forfeiture for removal of liquors under improper brands
• §5684 Penalties relating to the payment and collection of liquor taxes
• §5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
• §5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
• §5687 Penalty for offenses not specifically covered
• §5688 Disposition and release of seized property
• §5689 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
• §5690 Definition of the term “person”

Part V

• §5691 Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
• §5692 Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]

Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

Subchapter A

• §5701 Rate of tax
• §5702 Definitions
• §5703 Liability for tax and method of payment
• §5704 Exemption from tax
• §5705 Credit, refund, or allowance of tax
• §5706 Drawback of tax
• §5707 Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
• §5708 Losses caused by disaster

Subchapter B

• §5711 Bond
• §5712 Application for permit
• §5713 Permit

Subchapter C

• §5721 Inventories
• §5722 Reports
• §5723 Packages, marks, labels, and notices

Subchapter D

• §5731 Imposition and rate of tax
• §5732 Payment of tax
• §5733 Provisions relating to liability for occupational taxes
• §5734 Application of State laws

Subchapter E

• §5741 Records to be maintained

Subchapter F

• §5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
• §5752 Restrictions relating to marks, labels, notices, and packages
• §5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
• §5754 Restriction on importation of previously exported tobacco products

Subchapter G

• §5761 Civil penalties
• §5762 Criminal penalties
• §5763 Forfeitures

Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms

Subchapter A

Part I

• §5801 Imposition of tax
• §5802 Registration of importers, manufacturers, and dealers

Part II

• §5811 Transfer tax
• §5812 Transfers

Part III

• §5821 Making tax
• §5822 Making

Subchapter B

Part I

• §5841 Registration of firearms
• §5842 Identification of firearms
• §5843 Records and returns
• §5844 Importation
• §5845 Definitions
• §5846 Other laws applicable
• §5847 Effect on other laws
• §5848 Restrictive use of information
• §5849 Citation of chapter

Part II

• §5851 Special (occupational) tax exemption
• §5852 General transfer and making tax exemption
• §5853 Transfer and making tax exemption available to certain governmental entities
• §5854 Exportation of firearms exempt from transfer tax

Subchapter C

• §5861 Prohibited acts

Subchapter D

• §5871 Penalties
• §5872 Forfeitures

Chapter 54 — Greenmail

• §5881 Greenmail

Chapter 55 — Structured Settlement Factoring Transactions

• §5891 Structured settlement factoring transactions

Subtitle F — Procedure and Administration

Chapter 61 — Information and Returns

Subchapter A

Part I

• §6001 Notice or regulations requiring records, statements, and special returns

Part II

• §6011 General requirement of return, statement, or list
• §6012 Persons required to make returns of income
• §6013 Joint returns of income tax by husband and wife
• §6014 Income tax return—tax not computed by taxpayer
• §6015 Relief from joint and several liability on joint return
• §6016 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
• §6017 Self-employment tax returns
• §6017A Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• §6018 Estate tax returns
• §6019 Gift tax returns
• §6020 Returns prepared for or executed by Secretary
• §6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts

Part III

• §6031 Return of partnership income
• §6032 Returns of banks with respect to common trust funds
• §6033 Returns by exempt organizations
• §6034 Returns by certain trusts
• §6034A Information to beneficiaries of estates and trusts
• §6035 Basis information to persons acquiring property from decedent
• §6036 Notice of qualification as executor or receiver
• §6037 Return of S corporation
• §6038 Information reporting with respect to certain foreign corporations and partnerships
• §6038A Information with respect to certain foreign-owned corporations
• §6038B Notice of certain transfers to foreign persons
• §6038C Information with respect to foreign corporations engaged in U.S. business
• §6038D Information with respect to foreign financial assets
• §6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
• §6039 Returns required in connection with certain options
• §6039A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
• §6039B Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
• §6039C Returns with respect to foreign persons holding direct investments in United States real property interests
• §6039D Returns and records with respect to certain fringe benefit plans
• §6039E Information concerning resident status
• §6039F Notice of large gifts received from foreign persons
• §6039G Information on individuals losing United States citizenship
• §6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
• §6039I Returns and records with respect to employer-owned life insurance contracts
• §6039J Information reporting with respect to Commodity Credit Corporation transactions
• §6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds
• §6039L Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
• §6040 Cross references
• §6041 Information at source
• §6041A Returns regarding payments of remuneration for services and direct sales
• §6042 Returns regarding payments of dividends and corporate earnings and profits
• §6043 Liquidating, etc., transactions
• §6043A Returns relating to taxable mergers and acquisitions
• §6044 Returns regarding payments of patronage dividends
• §6045 Returns of brokers
• §6045A Information required in connection with transfers of covered securities to brokers
• §6045B Returns relating to actions affecting basis of specified securities
• §6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• §6046A Returns as to interests in foreign partnerships
• §6047 Information relating to certain trusts and annuity plans
• §6048 Information with respect to certain foreign trusts
• §6049 Returns regarding payments of interest
• §6050 Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
• §6050A Reporting requirements of certain fishing boat operators
• §6050AA Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
• §6050B Returns relating to unemployment compensation
• §6050C Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• §6050D Returns relating to energy grants and financing
• §6050E State and local income tax refunds
• §6050F Returns relating to social security benefits
• §6050G Returns relating to certain railroad retirement benefits
• §6050H Returns relating to mortgage interest received in trade or business from individuals
• §6050I Returns relating to cash received in trade or business, etc.
• §6050J Returns relating to foreclosures and abandonments of security
• §6050K Returns relating to exchanges of certain partnership interests
• §6050L Returns relating to certain donated property
• §6050M Returns relating to persons receiving contracts from Federal executive agencies
• §6050N Returns regarding payments of royalties
• §6050P Returns relating to the cancellation of indebtedness by certain entities
• §6050Q Certain long-term care benefits
• §6050R Returns relating to certain purchases of fish
• §6050S Returns relating to higher education tuition and related expenses
• §6050T Returns relating to credit for health insurance costs of eligible individuals
• §6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements
• §6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
• §6050W Returns relating to payments made in settlement of payment card and third party network transactions
• §6050X Information with respect to certain fines, penalties, and other amounts
• §6050Y Returns relating to certain life insurance contract transactions
• §6050Z Reports relating to long-term care premium statements
• §6051 Receipts for employees
• §6052 Returns regarding payment of wages in the form of group-term life insurance
• §6053 Reporting of tips
• §6055 Reporting of health insurance coverage
• §6056 Certain employers required to report on health insurance coverage
• §6057 Annual registration, etc.
• §6058 Information required in connection with certain plans of deferred compensation
• §6059 Periodic report of actuary
• §6060 Information returns of tax return preparers

Part IV

• §6061 Signing of returns and other documents
• §6062 Signing of corporation returns
• §6063 Signing of partnership returns
• §6064 Signature presumed authentic
• §6065 Verification of returns

Part V

• §6071 Time for filing returns and other documents
• §6072 Time for filing income tax returns
• §6073 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
• §6074 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
• §6075 Time for filing estate and gift tax returns
• §6076 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Part VI

• §6081 Extension of time for filing returns

Part VII

• §6091 Place for filing returns or other documents

Part VIII

• §6096 Designation by individuals

Subchapter B

• §6101 Period covered by returns or other documents
• §6102 Computations on returns or other documents
• §6103 Confidentiality and disclosure of returns and return information
• §6104 Publicity of information required from certain exempt organizations and certain trusts
• §6105 Confidentiality of information arising under treaty obligations
• §6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
• §6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
• §6108 Statistical publications and studies
• §6109 Identifying numbers
• §6110 Public inspection of written determinations
• §6111 Disclosure of reportable transactions
• §6112 Material advisors of reportable transactions must keep lists of advisees, etc.
• §6113 Disclosure of nondeductibility of contributions
• §6114 Treaty-based return positions
• §6115 Disclosure related to quid pro quo contributions
• §6116 Requirement for prisons located in United States to provide information for tax administration
• §6117 Cross reference

Chapter 62 — Time and Place for Paying Tax

Subchapter A

• §6151 Time and place for paying tax shown on returns
• §6152 Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
• §6153 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
• §6154 Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
• §6155 Payment on notice and demand
• §6156 Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
• §6157 Payment of Federal unemployment tax on quarterly or other time period basis
• §6158 Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
• §6159 Agreements for payment of tax liability in installments

Subchapter B

• §6161 Extension of time for paying tax
• §6162 Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
• §6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
• §6164 Extension of time for payment of taxes by corporations expecting carrybacks
• §6165 Bonds where time to pay tax or deficiency has been extended
• §6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• §6166A Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
• §6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses

Chapter 63 — Assessment

Subchapter A

• §6201 Assessment authority
• §6202 Establishment by regulations of mode or time of assessment
• §6203 Method of assessment
• §6204 Supplemental assessments
• §6205 Special rules applicable to certain employment taxes
• §6206 Special rules applicable to excessive claims under certain sections
• §6207 Cross references

Subchapter B

• §6211 Definition of a deficiency
• §6212 Notice of deficiency
• §6213 Restrictions applicable to deficiencies; petition to Tax Court
• §6214 Determinations by Tax Court
• §6215 Assessment of deficiency found by Tax Court
• §6216 Cross references

Subchapter C

Part I

• §6221 Determination at partnership level
• §6222 Partner’s return must be consistent with partnership return
• §6223 Partners bound by actions of partnership

Part II

• §6225 Partnership adjustment by Secretary
• §6226 Alternative to payment of imputed underpayment by partnership
• §6227 Administrative adjustment request by partnership

Part III

• §6231 Notice of proceedings and adjustment
• §6232 Assessment, collection, and payment
• §6233 Interest and penalties
• §6234 Judicial review of partnership adjustment
• §6235 Period of limitations on making adjustments

Part IV

• §6241 Definitions and special rules

Chapter 64 — Collection

Subchapter A

• §6301 Collection authority
• §6302 Mode or time of collection
• §6303 Notice and demand for tax
• §6304 Fair tax collection practices
• §6305 Collection of certain liability
• §6306 Qualified tax collection contracts
• §6307 Special compliance personnel program account

Subchapter B

• §6311 Payment of tax by commercially acceptable means
• §6312 Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
• §6313 Fractional parts of a cent
• §6314 Receipt for taxes
• §6315 Payments of estimated income tax
• §6316 Payment by foreign currency
• §6317 Payments of Federal unemployment tax for calendar quarter

Subchapter C

Part I

• §6320 Notice and opportunity for hearing upon filing of notice of lien

Part II

• §6321 Lien for taxes
• §6322 Period of lien
• §6323 Validity and priority against certain persons
• §6324 Special liens for estate and gift taxes
• §6324A Special lien for estate tax deferred under section 6166
• §6324B Special lien for additional estate tax attributable to farm, etc., valuation
• §6325 Release of lien or discharge of property
• §6326 Administrative appeal of liens
• §6327 Cross references

Subchapter D

Part I

• §6330 Notice and opportunity for hearing before levy

Part II

• §6331 Levy and distraint
• §6332 Surrender of property subject to levy
• §6333 Production of books
• §6334 Property exempt from levy
• §6335 Sale of seized property
• §6336 Sale of perishable goods
• §6337 Redemption of property
• §6338 Certificate of sale; deed of real property
• §6339 Legal effect of certificate of sale of personal property and deed of real property
• §6340 Records of sale
• §6341 Expense of levy and sale
• §6342 Application of proceeds of levy
• §6343 Authority to release levy and return property
• §6344 Cross references

Chapter 65 — Abatements, Credits, and Refunds

Subchapter A

• §6401 Amounts treated as overpayments
• §6402 Authority to make credits or refunds
• §6403 Overpayment of installment
• §6404 Abatements
• §6405 Reports of refunds and credits
• §6406 Prohibition of administrative review of decisions
• §6407 Date of allowance of refund or credit
• §6408 State escheat laws not to apply
• §6409 Refunds disregarded in the administration of Federal programs and federally assisted programs

Subchapter B

• §6411 Tentative carryback and refund adjustments
• §6412 Floor stocks refunds
• §6413 Special rules applicable to certain employment taxes
• §6414 Income tax withheld
• §6415 Credits or refunds to persons who collected certain taxes
• §6416 Certain taxes on sales and services
• §6417 Elective payment of applicable credits
• §6418 Transfer of certain credits
• §6419 Excise tax on wagering
• §6420 Gasoline used on farms
• §6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• §6422 Cross references
• §6423 Conditions to allowance in the case of alcohol and tobacco taxes
• §6424 Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
• §6425 Adjustment of overpayment of estimated income tax by corporation
• §6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• §6427 Fuels not used for taxable purposes
• §6428 2020 recovery rebates for individuals
• §6428A Additional 2020 recovery rebates for individuals
• §6428B 2021 recovery rebates to individuals
• §6429 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
• §6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• §6431 Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
• §6432 Continuation coverage premium assistance
• §6433 Saver’s Match
• §6434 Trump accounts contribution pilot program
• §6435 Dyed fuel

Chapter 66 — Limitations

Subchapter A

• §6501 Limitations on assessment and collection
• §6502 Collection after assessment
• §6503 Suspension of running of period of limitation
• §6504 Cross references

Subchapter B

• §6511 Limitations on credit or refund
• §6512 Limitations in case of petition to Tax Court
• §6513 Time return deemed filed and tax considered paid
• §6514 Credits or refunds after period of limitation
• §6515 Cross references

Subchapter C

• §6521 Mitigation of effect of limitation in case of related taxes under different chapters

Subchapter D

• §6531 Periods of limitation on criminal prosecutions
• §6532 Periods of limitation on suits
• §6533 Cross references

Chapter 67 — Interest

Subchapter A

• §6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• §6602 Interest on erroneous refund recoverable by suit
• §6603 Deposits made to suspend running of interest on potential underpayments, etc.

Subchapter B

• §6611 Interest on overpayments
• §6612 Cross references

Subchapter C

• §6621 Determination of rate of interest
• §6622 Interest compounded daily

Subchapter D

• §6631 Notice requirements

Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties

Subchapter A

Part I

• §6651 Failure to file tax return or to pay tax
• §6652 Failure to file certain information returns, registration statements, etc.
• §6653 Failure to pay stamp tax
• §6654 Failure by individual to pay estimated income tax
• §6655 Failure by corporation to pay estimated income tax
• §6656 Failure to make deposit of taxes
• §6657 Bad checks
• §6658 Coordination with title 11
• §6659 Improper claim for Trump account contribution pilot program credit

Part II

• §6662 Imposition of accuracy-related penalty on underpayments
• §6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• §6663 Imposition of fraud penalty
• §6664 Definitions and special rules

Part III

• §6665 Applicable rules

Subchapter B

Part I

• §6671 Rules for application of assessable penalties
• §6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
• §6673 Sanctions and costs awarded by courts
• §6674 Fraudulent statement or failure to furnish statement to employee
• §6675 Excessive claims with respect to the use of certain fuels
• §6676 Erroneous claim for refund or credit
• §6677 Failure to file information with respect to certain foreign trusts
• §6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
• §6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• §6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
• §6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
• §6682 False information with respect to withholding
• §6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
• §6684 Assessable penalties with respect to liability for tax under chapter 42
• §6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• §6686 Failure to file returns or supply information by DISC or former FSC
• §6687 Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• §6688 Assessable penalties with respect to information required to be furnished under section 7654
• §6689 Failure to file notice of redetermination of foreign tax
• §6690 Fraudulent statement or failure to furnish statement to plan participant
• §6691 Reserved]
• §6692 Failure to file actuarial report
• §6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• §6694 Understatement of taxpayer’s liability by tax return preparer
• §6695 Other assessable penalties with respect to the preparation of tax returns for other persons
• §6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
• §6695B Penalty for substantial misstatements on certification provided by supplier
• §6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
• §6697 Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
• §6698 Failure to file partnership return
• §6698A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
• §6699 Failure to file S corporation return
• §6700 Promoting abusive tax shelters, etc.
• §6701 Penalties for aiding and abetting understatement of tax liability
• §6702 Frivolous tax submissions
• §6703 Rules applicable to penalties under sections 6700, 6701, and 6702
• §6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
• §6705 Failure by broker to provide notice to payors
• §6706 Original issue discount information requirements
• §6707 Failure to furnish information regarding reportable transactions
• §6707A Penalty for failure to include reportable transaction information with return
• §6708 Failure to maintain lists of advisees with respect to reportable transactions
• §6709 Penalties with respect to mortgage credit certificates
• §6710 Failure to disclose that contributions are nondeductible
• §6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• §6712 Failure to disclose treaty-based return positions
• §6713 Disclosure or use of information by preparers of returns
• §6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
• §6715 Dyed fuel sold for use or used in taxable use, etc.
• §6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
• §6716 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• §6717 Refusal of entry
• §6718 Failure to display tax registration on vessels
• §6719 Failure to register or reregister
• §6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• §6720A Penalty with respect to certain adulterated fuels
• §6720B Fraudulent identification of exempt use property
• §6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance

Part II

• §6721 Failure to file correct information returns
• §6722 Failure to furnish correct payee statements
• §6723 Failure to comply with other information reporting requirements
• §6724 Waiver; definitions and special rules
• §6725 Failure to report information under section 4101
• §6726 Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds

Subchapter C

• §6751 Procedural requirements

Chapter 69 — General Provisions Relating to Stamps

• §6801 Authority for establishment, alteration, and distribution
• §6802 Supply and distribution
• §6803 Accounting and safeguarding
• §6804 Attachment and cancellation
• §6805 Redemption of stamps
• §6806 Occupational tax stamps
• §6807 Stamping, marking, and branding seized goods
• §6808 Special provisions relating to stamps

Chapter 70 — Jeopardy, Receiverships, Etc.

Subchapter A

Part I

• §6851 Termination assessments of income tax
• §6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Part II

• §6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
• §6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• §6863 Stay of collection of jeopardy assessments
• §6864 Termination of extended period for payment in case of carryback

Part III

• §6867 Presumptions where owner of large amount of cash is not identified

Subchapter B

• §6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• §6872 Suspension of period on assessment
• §6873 Unpaid claims

Chapter 71 — Transferees and Fiduciaries

• §6901 Transferred assets
• §6902 Provisions of special application to transferees
• §6903 Notice of fiduciary relationship
• §6904 Prohibition of injunctions
• §6905 Discharge of executor from personal liability for decedent’s income and gift taxes

Chapter 72 — Licensing and Registration

Subchapter A

• §7001 Collection of foreign items

Subchapter B

• §7011 Registration—persons paying a special tax
• §7012 Cross references

Chapter 73 — Bonds

• §7101 Form of bonds
• §7102 Single bond in lieu of multiple bonds
• §7103 Cross references—Other provisions for bonds

Chapter 74 — Closing Agreements and Compromises

• §7121 Closing agreements
• §7122 Compromises
• §7123 Appeals dispute resolution procedures
• §7124 Cross references

Chapter 75 — Crimes, Other Offenses, and Forfeitures

Subchapter A

Part I

• §7201 Attempt to evade or defeat tax
• §7202 Willful failure to collect or pay over tax
• §7203 Willful failure to file return, supply information, or pay tax
• §7204 Fraudulent statement or failure to make statement to employees
• §7205 Fraudulent withholding exemption certificate or failure to supply information
• §7206 Fraud and false statements
• §7207 Fraudulent returns, statements, or other documents
• §7208 Offenses relating to stamps
• §7209 Unauthorized use or sale of stamps
• §7210 Failure to obey summons
• §7211 False statements to purchasers or lessees relating to tax
• §7212 Attempts to interfere with administration of internal revenue laws
• §7213 Unauthorized disclosure of information
• §7213A Unauthorized inspection of returns or return information
• §7214 Offenses by officers and employees of the United States
• §7215 Offenses with respect to collected taxes
• §7216 Disclosure or use of information by preparers of returns
• §7217 Prohibition on executive branch influence over taxpayer audits and other investigations

Part II

• §7231 Failure to obtain license for collection of foreign items
• §7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
• §7233 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
• §7234 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
• §7235 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
• §7236 Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
• §7238 Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
• §7239 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
• §7240 Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
• §7241 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]

Subchapter B

• §7261 Representation that retailers’ excise tax is excluded from price of article
• §7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
• §7263 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
• §7264 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
• §7265 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
• §7266 Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
• §7267 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• §7268 Possession with intent to sell in fraud of law or to evade tax
• §7269 Failure to produce records
• §7270 Insurance policies
• §7271 Penalties for offenses relating to stamps
• §7272 Penalty for failure to register or reregister
• §7273 Penalties for offenses relating to special taxes
• §7274 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• §7275 Penalty for offenses relating to certain airline tickets and advertising

Subchapter C

Part I

• §7301 Property subject to tax
• §7302 Property used in violation of internal revenue laws
• §7303 Other property subject to forfeiture
• §7304 Penalty for fraudulently claiming drawback

Part II

• §7321 Authority to seize property subject to forfeiture
• §7322 Delivery of seized personal property to United States marshal
• §7323 Judicial action to enforce forfeiture
• §7324 Special disposition of perishable goods
• §7325 Personal property valued at $100,000 or less
• §7326 Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
• §7327 Customs laws applicable
• §7328 Cross references

Subchapter D

• §7341 Penalty for sales to evade tax
• §7342 Penalty for refusal to permit entry or examination
• §7343 Definition of term “person”
• §7344 Extended application of penalties relating to officers of the Treasury Department
• §7345 Revocation or denial of passport in case of certain tax delinquencies

Chapter 76 — Judicial Proceedings

Subchapter A

• §7401 Authorization
• §7402 Jurisdiction of district courts
• §7403 Action to enforce lien or to subject property to payment of tax
• §7404 Authority to bring civil action for estate taxes
• §7405 Action for recovery of erroneous refunds
• §7406 Disposition of judgments and moneys recovered
• §7407 Action to enjoin tax return preparers
• §7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
• §7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
• §7410 Cross references

Subchapter B

• §7421 Prohibition of suits to restrain assessment or collection
• §7422 Civil actions for refund
• §7423 Repayments to officers or employees
• §7424 Intervention
• §7425 Discharge of liens
• §7426 Civil actions by persons other than taxpayers
• §7427 Tax return preparers
• §7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• §7429 Review of jeopardy levy or assessment procedures
• §7430 Awarding of costs and certain fees
• §7431 Civil damages for unauthorized inspection or disclosure of returns and return information
• §7432 Civil damages for failure to release lien
• §7433 Civil damages for certain unauthorized collection actions
• §7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• §7434 Civil damages for fraudulent filing of information returns
• §7435 Civil damages for unauthorized enticement of information disclosure
• §7436 Proceedings for determination of employment status
• §7437 Cross references

Subchapter C

Part I

• §7441 Status
• §7442 Jurisdiction
• §7443 Membership
• §7443A Special trial judges
• §7443B Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
• §7444 Organization
• §7445 Offices
• §7446 Times and places of sessions
• §7447 Retirement
• §7447A Retirement for special trial judges
• §7448 Annuities to surviving spouses and dependent children of judges and special trial judges

Part II

• §7451 Petitions
• §7452 Representation of parties
• §7453 Rules of practice, procedure, and evidence
• §7454 Burden of proof in fraud, foundation man­ager, and transferee cases
• §7455 Service of process
• §7456 Administration of oaths and procurement of testimony
• §7457 Witness fees
• §7458 Hearings
• §7459 Reports and decisions
• §7460 Provisions of special application to divisions
• §7461 Publicity of proceedings
• §7462 Publication of reports
• §7463 Disputes involving $50,000 or less
• §7464 Intervention by trustee of debtor’s estate
• §7465 Provisions of special application to transferees
• §7466 Judicial conduct and disability procedures

Part III

• §7470 Administration
• §7470A Judicial conference
• §7471 Employees
• §7472 Expenditures
• §7473 Disposition of fees
• §7474 Fee for transcript of record
• §7475 Practice fee

Part IV

• §7476 Declaratory judgments relating to qualification of certain retirement plans
• §7477 Declaratory judgments relating to value of certain gifts
• §7478 Declaratory judgments relating to status of certain governmental obligations
• §7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

Subchapter D

• §7481 Date when Tax Court decision becomes final
• §7482 Courts of review
• §7483 Notice of appeal
• §7484 Change of incumbent in office
• §7485 Bond to stay assessment and collection
• §7486 Refund, credit, or abatement of amounts dis­allowed
• §7487 Cross references

Subchapter E

• §7491 Burden of proof

Chapter 77 — Miscellaneous Provisions

• §7501 Liability for taxes withheld or collected
• §7502 Timely mailing treated as timely filing and paying
• §7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
• §7504 Fractional parts of a dollar
• §7505 Sale of personal property acquired by the United States
• §7506 Administration of real estate acquired by the United States
• §7507 Exemption of insolvent banks from tax
• §7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
• §7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
• §7509 Expenditures incurred by the United States Postal Service
• §7510 Exemption from tax of domestic goods purchased for the United States
• §7511 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• §7512 Separate accounting for certain collected taxes, etc.
• §7513 Reproduction of returns and other documents
• §7514 Authority to prescribe or modify seals
• §7515 Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
• §7516 Supplying training and training aids on request
• §7517 Furnishing on request of statement explaining estate or gift valuation
• §7518 Tax incentives relating to merchant marine capital construction funds
• §7519 Required payments for entities electing not to have required taxable year
• §7520 Valuation tables
• §7521 Procedures involving taxpayer interviews
• §7522 Content of tax due, deficiency, and other notices
• §7523 Graphic presentation of major categories of Federal outlays and income
• §7524 Annual notice of tax delinquency
• §7525 Confidentiality privileges relating to taxpayer communications
• §7526 Low-income taxpayer clinics
• §7526A Return preparation programs for applicable taxpayers
• §7527 Advance payment of credit for health insurance costs of eligible individuals
• §7527A Advance payment of child tax credit
• §7528 Internal Revenue Service user fees
• §7529 Notification of suspected identity theft
• §7530 Application of earned income tax credit to possessions of the United States

Chapter 78 — Discovery of Liability and Enforcement of Title

Subchapter A

• §7601 Canvass of districts for taxable persons and objects
• §7602 Examination of books and witnesses
• §7603 Service of summons
• §7604 Enforcement of summons
• §7605 Time and place of examination
• §7606 Entry of premises for examination of taxable objects
• §7607 Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
• §7608 Authority of internal revenue enforcement officers
• §7609 Special procedures for third-party summonses
• §7610 Fees and costs for witnesses
• §7611 Restrictions on church tax inquiries and examinations
• §7612 Special procedures for summonses for computer software
• §7613 Cross references

Subchapter B

• §7621 Internal revenue districts
• §7622 Authority to administer oaths and certify
• §7623 Expenses of detection of underpayments and fraud, etc.
• §7624 Reimbursement to State and local law enforcement agencies

Subchapter C

• §7641 Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]

Subchapter D

• §7651 Administration and collection of taxes in possessions
• §7652 Shipments to the United States
• §7653 Shipments from the United States
• §7654 Coordination of United States and certain possession individual income taxes
• §7655 Cross references

Chapter 79 — Definitions

• §7701 Definitions
• §7702 Life insurance contract defined
• §7702A Modified endowment contract defined
• §7702B Treatment of qualified long-term care insurance
• §7703 Determination of marital status
• §7704 Certain publicly traded partnerships treated as corporations
• §7705 Certified professional employer organizations

Chapter 80 — General Rules

Subchapter A

• §7801 Authority of Department of the Treasury
• §7802 Internal Revenue Service Oversight Board
• §7803 Commissioner of Internal Revenue; other officials
• §7804 Other personnel
• §7805 Rules and regulations
• §7806 Construction of title
• §7807 Rules in effect upon enactment of this title
• §7808 Depositaries for collections
• §7809 Deposit of collections
• §7810 Revolving fund for redemption of real property
• §7811 Taxpayer Assistance Orders
• §7812 Streamlined critical pay authority for information technology positions

Subchapter B

• §7851 Applicability of revenue laws
• §7852 Other applicable rules

Subchapter C

• §7871 Indian tribal governments treated as States for certain purposes
• §7872 Treatment of loans with below-market interest rates
• §7873 Income derived by Indians from exercise of fishing rights
• §7874 Rules relating to expatriated entities and their foreign parents

Subtitle G — The Joint Committee on Taxation

Chapter 91 — The Joint Committee

• §8001 Authorization
• §8002 Membership
• §8003 Election of chairman and vice chairman
• §8004 Appointment and compensation of staff
• §8005 Payment of expenses

Chapter 92 — Repealed

• §8021 Powers
• §8022 Duties
• §8023 Additional powers to obtain data

Subtitle H — Financing of Presidential Election Campaigns

Chapter 95 — Presidential Election Campaign Fund

• §9001 Short title
• §9002 Definitions
• §9003 Condition for eligibility for payments
• §9004 Entitlement of eligible candidates to payments
• §9005 Certification by Commission
• §9006 Payments to eligible candidates
• §9007 Examinations and audits; repayments
• §9008 Payments for presidential nominating conventions
• §9009 Reports to Congress; regulations
• §9010 Participation by Commission in judicial proceedings
• §9011 Judicial review
• §9012 Criminal penalties
• §9013 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212]

Chapter 96 — Presidential Primary Matching Payment Account

• §9031 Short title
• §9032 Definitions
• §9033 Eligibility for payments
• §9034 Entitlement of eligible candidates to payments
• §9035 Qualified campaign expense limitations
• §9036 Certification by Commission
• §9037 Payments to eligible candidates
• §9038 Examinations and audits; repayments
• §9039 Reports to Congress; regulations
• §9040 Participation by Commission in judicial proceedings
• §9041 Judicial review
• §9042 Criminal penalties

Subtitle I — Trust Fund Code

Chapter 98 — Trust Fund Code

Subchapter A

• §9501 Black Lung Disability Trust Fund
• §9502 Airport and Airway Trust Fund
• §9503 Highway Trust Fund
• §9504 Sport Fish Restoration and Boating Trust Fund
• §9505 Harbor Maintenance Trust Fund
• §9506 Inland Waterways Trust Fund
• §9507 Hazardous Substance Superfund
• §9508 Leaking Underground Storage Tank Trust Fund
• §9509 Oil Spill Liability Trust Fund
• §9510 Vaccine Injury Compensation Trust Fund
• §9511 Patient-Centered Outcomes Research Trust Fund

Subchapter B

• §9601 Transfer of amounts
• §9602 Management of Trust Funds

Chapter _none_

• §9500 Short title

Subtitle J — Coal Industry Health Benefits

Chapter 99 — Coal Industry Health Benefits

Subchapter A

• §9701 Definitions of general applicability

Subchapter B

Part I

• §9702 Establishment of the United Mine Workers of America Combined Benefit Fund
• §9703 Plan benefits

Part II

• §9704 Liability of assigned operators
• §9705 Transfers
• §9706 Assignment of eligible beneficiaries

Part III

• §9707 Failure to pay premium

Part IV

• §9708 Effect on pending claims or obligations

Subchapter C

Part I

• §9711 Continued obligations of individual employer plans

Part II

• §9712 Establishment and coverage of 1992 UMWA Benefit Plan

Subchapter D

• §9721 Civil enforcement
• §9722 Sham transactions

Subtitle K — Group Health Plan Requirements

Chapter 100 — Group Health Plan Requirements

Subchapter A

• §9801 Increased portability through limitation on preexisting condition exclusions
• §9802 Prohibiting discrimination against individual participants and beneficiaries based on health status
• §9803 Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements
• §9804 Renumbered § 9831]
• §9805 Renumbered § 9832]
• §9806 Renumbered § 9833]

Subchapter B

• §9811 Standards relating to benefits for mothers and newborns
• §9812 Parity in mental health and substance use disorder benefits
• §9813 Coverage of dependent students on medically necessary leave of absence
• §9815 Additional market reforms
• §9816 Preventing surprise medical bills
• §9817 Ending surprise air ambulance bills
• §9818 Continuity of care
• §9819 Maintenance of price comparison tool
• §9820 Protecting patients and improving the accuracy of provider directory information
• §9822 Other patient protections
• §9823 Air ambulance report requirements
• §9824 Increasing transparency by removing gag clauses on price and quality information
• §9825 Reporting on pharmacy benefits and drug costs

Subchapter C

• §9831 General exceptions
• §9832 Definitions
• §9833 Regulations
• §9834 Enforcement

Subtitle _none_

Chapter _none_

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• §391 [§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 ] Section 391, acts Aug. 16, 1954, ch. 736, 68A Stat. 131 ; Sept. 2, 1958, Pub. L. 85–866, title I, §22(a), 72 Stat. 1620 , related to effective date of section 301 et seq. of this title.
• §393
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• §400
• §418 [§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787 ] Section 418, added Pub. L. 96–364, title II, §202(a), Sept. 26, 1980, 94 Stat. 1271 , related to reorganization status.
• §434
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• §551 [§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506 ] Section 551, acts Aug. 16, 1954, ch. 736, 68A Stat. 193 ; Pub. L. 88–272, title II, §225(f)(4), Feb. 26, 1964, 78 Stat. 88 ; Pub. L. 94–455, title XIX, §1901(a)(79), (b)(1)(F)(i), (12)(A), Oct. 4, 1976, 90 Stat. 1777 , 1790, 1795; Pub. L. 98–369, div. A, title I, §132(b), July 18, 1984, 98 Stat. 666 ; Pub. L. 99–514, title XII, §1235(e), title XVIII, §1810(h)(2), Oct. 22, 1986, 100 Stat. 2575 , 2829; Pub. L. 100–647, title I, §1012(bb)(1)(A), (B), Nov. 10, 1988, 102 Stat. 3533 ; Pub. L. 105–34, title XI, §1122(d)(2), Aug. 5, 1997, 111 Stat. 977 , provided for taxation of foreign personal holding company income to United States shareholders.
• §552
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• §747
• §748
• §749
• §750
• §757
• §760
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• §770
• §771 [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625 ] Section 771, added Pub. L. 105–34, title XII, §1221(a), Aug. 5, 1997, 111 Stat. 1002 , related to application of subchapter to electing large partnerships.
• §772
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• §921 [§§921 to 927. Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423 ] Section 921, added Pub. L. 98–369, div. A, title VIII, §801(a), July 18, 1984, 98 Stat. 985 , provided for exclusion from gross income of exempt foreign trade income.
• §922
• §923
• §924
• §925
• §927
• §941 [§§941 to 943. Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423 ] Section 941, added Pub. L. 106–519, §3(b), Nov. 15, 2000, 114 Stat. 2424 , related to qualifying foreign trade income.
• §942
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• §1064
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• §1086
• §1087
• §1095
• §1100
• §1101 [§§1101 to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521 ] Section 1101, added May 9, 1956, ch. 240, §10(a), 70 Stat. 139 ; amended Oct. 2, 1976, Pub. L. 94–452, §2(a), 90 Stat. 1503 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Oct. 19, 1982, Pub. L. 97–354, §5(a)(34), 96 Stat. 1695 , related to distributions of property pursuant to Bank Holding Company Act.
• §1102
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• §1106
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• §1123
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• §1224
• §1228
• §1232 [§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556 ] Section 1232, acts Aug. 16, 1954, ch. 736, 68A Stat. 326 ; Sept. 2, 1958, Pub. L. 85–866, title I, §§50(a), 51, 72 Stat. 1642 , 1643; June 25, 1959, Pub. L. 86–69, §3(e), 73 Stat. 140 ; Sept. 2, 1964, Pub. L. 88–563, §5, 78 Stat. 845 ; Dec. 30, 1969, Pub. L. 91–172, title IV, §413(a), (b), 83 Stat. 609 , 611; Oct. 4, 1976, Pub. L. 94–455, title XIV, §1402(b)(1)(S), (2), title XIX, §§1901(b)(3)(I), (14)(D), 1904(b)(10)(C), 90 Stat. 1732 , 1793, 1796, 1817; Aug. 13, 1981, Pub. L. 97–34, title V, §505(b), 95 Stat. 331 ; Sept. 3, 1982, Pub. L. 97–248, title II, §§231(c), 232(b), title III, §310(b)(6), 96 Stat. 499 , 501, 599; Jan. 12, 1983, Pub. L. 97–448, title III, §306(a)(9)(B), (C)(i), (ii), 96 Stat. 2403 , 2404; July 18, 1984, Pub. L. 98–369, div. A, title X, §1001(b)(16), (d), (e), 98 Stat. 1012 , related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.
• §1246 [§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506 ] Section 1246, added Pub. L. 87–834, §14(a)(1), Oct. 16, 1962, 76 Stat. 1036 ; amended Pub. L. 94–455, title XIV, §1402(b)(1)(W), (2), title XIX, §§1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, §2005(a)(5), Oct. 4, 1976, 90 Stat. 1732 , 1787, 1793, 1800, 1834, 1877; Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 ; Pub. L. 97–34, title VIII, §832(a), Aug. 13, 1981, 95 Stat. 355 ; Pub. L. 98–369, div. A, title I, §134(a), title X, §1001(b)(20), (e), July 18, 1984, 98 Stat. 668 , 1012; Pub. L. 99–514, title XII, §1235(b), Oct. 22, 1986, 100 Stat. 2574 ; Pub. L. 100–647, title I, §§1012(p)(21), 1018(o)(2), Nov. 10, 1988, 102 Stat. 3519 , 3585; Pub. L. 107–16, title V, §542(e)(5)(A), June 7, 2001, 115 Stat. 85 ; Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 , related to treatment of gain on foreign investment company stock.
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• §1331 [§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 ] Section 1331, act Aug. 16, 1954, ch. 736, 68A Stat. 343 , related to war loss recoveries.
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• §1400 [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209 ] Section 1400, added Pub. L. 105–34, title VII, §701(a), Aug. 5, 1997, 111 Stat. 863 ; amended Pub. L. 105–206, title VI, §6008(a), July 22, 1998, 112 Stat. 811 ; Pub. L. 106–554, §1(a)(7) [title I, §§113(c), 116(b)(5), 164(a)(1)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-601, 2763A-603, 2763A-625; Pub. L. 108–311, title III, §310(a), Oct. 4, 2004, 118 Stat. 1180 ; Pub. L. 109–432, div. A, title I, §110(a)(1), Dec. 20, 2006, 120 Stat. 2939 ; Pub. L. 110–343, div. C, title III, §322(a)(1), Oct. 3, 2008, 122 Stat. 3873 ; Pub. L. 111–312, title VII, §754(a), Dec. 17, 2010, 124 Stat. 3321 , related to establishment of DC Zone.
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• §1491 [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 ] Section 1491, acts Aug. 16, 1954, ch. 736, 68A Stat. 365 ; Oct. 4, 1976, Pub. L. 94–455, title X, §1015(a), 90 Stat. 1617 ; Nov. 6, 1978, Pub. L. 95–600, title VII, §701(u)(14)(A), 92 Stat. 2919 ; Aug. 20, 1996, Pub. L. 104–188, title I, §1907(b)(1), 110 Stat. 1916 , imposed tax on transfers to avoid income tax.
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• §1896
• §1903
• §1906
• §1912
• §1913
• §1915
• §1920
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• §1922
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• §2023
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• §2095
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• §2191
• §2244
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• §2255
• §2303
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• §2802
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• §2856
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• §3791
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• §3803
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• §3833
• §3834
• §3857
• §3900
• §3937
• §4001 [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052 ] Section 4001, added Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–439 ; amended Pub. L. 103–66, title XIII, §13161(a), Aug. 10, 1993, 107 Stat. 449 ; Pub. L. 104–188, title I, §§1607(a), (b), 1703(c)(1), Aug. 20, 1996, 110 Stat. 1839 , 1875; Pub. L. 105–34, title IX, §906(a)–(b)(2), title XVI, §1601(f)(3)(A), (B), Aug. 5, 1997, 111 Stat. 874 , 875, 1090, provided for imposition of tax on luxury passenger vehicles.
• §4002
• §4061 [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980 ] Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481 ; Mar. 30, 1955, ch. 18, §3(a)(2), 69 Stat. 14 ; Aug. 12, 1955, ch. 865, §1, 69 Stat. 709 ; Mar. 29, 1956, ch. 115, §3(a)(2), 70 Stat. 66 ; June 29, 1956, ch. 462, title II, §203, 70 Stat. 388 ; Mar. 29, 1957, Pub. L. 85–12, §3(a)(1), 71 Stat. 9 ; June 30, 1958, Pub. L. 85–475, §3(a)(1), 72 Stat. 259 ; June 30, 1959, Pub. L. 86–75, §3(a)(1), 73 Stat. 157 ; June 30, 1960, Pub. L. 86–564, title II §202(a)(1), 74 Stat. 290 ; June 29, 1961, Pub. L. 87–61, title II, §204, 75 Stat. 126 ; June 30, 1961, Pub. L. 87–72, §3(a)(1), 75 Stat. 193 ; June 28, 1962, Pub. L. 87–508, §3(a)(1), 76 Stat. 114 ; June 29, 1963, Pub. L. 88–52, §3(a)(1), 77 Stat. 72 ; June 30, 1964, Pub. L. 88–348, §2(a)(1), 78 Stat. 237 ; June 21, 1965, Pub. L. 89–44, title II, §201, 79 Stat. 136 ; Mar. 15, 1966, Pub. L. 89–368, title II, §201(a), 80 Stat. 65 ; Apr. 12, 1968, Pub. L. 90–285, §1(a)(1), 82 Stat. 92 ; June 28, 1968, Pub. L. 90–364, title I, §105(a)(1), 82 Stat. 265 ; Dec. 30, 1969, Pub. L. 91–172, title VII, §702(a)(1), 83 Stat. 660 ; Dec. 31, 1970, Pub. L. 91–605, title III, §303(a)(3), (4), 84 Stat. 1743 ; Dec. 31, 1970, Pub. L. 91–614, title II, §201(a)(1), 84 Stat. 1843 ; Dec. 10, 1971, Pub. L. 92–178, title IV, §401(a)(1), (g) (1), 85 Stat. 530 , 533; May 5, 1976, Pub. L. 94–280, title III, §303(a)(3), (4), 90 Stat. 456 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Nov. 6, 1978, Pub. L. 95–599, title V, §502(a)(2), (3), 92 Stat. 2756 ; Jan. 6, 1983, Pub. L. 97–424, title V, §512(a)(1), (2), 96 Stat. 2173 , 2174, related to imposition of tax on trucks, buses, tractors, etc.
• §4091
• §4112
• §4204
• §4240
• §4241 [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145 ] Section 4241, acts Aug. 16, 1954, ch. 736, 68A Stat. 501 ; Sept. 2, 1958, Pub. L. 85–859, title I, §132(a), 72 Stat. 1288 ; Sept. 21, 1959, Pub. L. 86–344, §3(b), 73 Stat. 618 , imposed a tax on dues or membership fees, initiation, fees, and life memberships in social, athletic, or sporting clubs or organizations.
• §4243
• §4264
• §4302
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• §4337
• §4433
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• §4449
• §4478
• §4541 [§§4541, 4542. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 ] Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 541 , imposed a tax on copper imported into the United States.
• §4549
• §4601 [§§4601 to 4603. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 ] Section 4601, acts Aug. 16, 1954, ch. 736, 68A Stat. 548 ; Sept. 2, 1958, Pub. L. 85–859, title I, §119(b)(4), 72 Stat. 1286 , related to applicability of certain tariff provisions.
• §4602
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• §7000
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• §7721
• §7730
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• §7741
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• §7815
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• §10561
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• §13504
• §13662
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• §32101
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• §56330
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• §62302
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• §65014
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• §76231
• §77011
• §80001
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• §80503
• §108711
• §150233
• §166721
• §660111
• §746626