Title 26 — Internal Revenue Code
Subtitle A — Income Taxes
Chapter 1 — Normal Taxes and Surtaxes
Subchapter A — Determination of Tax Liability
Part I
Part III
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- §30 Repealed.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- §30A Repealed.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- §36A Repealed.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- §44B Repealed.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
Subchapter B — Computation of Taxable Income
Part I
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
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
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
Part V
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
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
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
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
Part III
Part IV
Part IX
Part VI
Part VII
Subchapter G — Corporations Used to Avoid Income Tax on Shareholders
Part I
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
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 III
Part V
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
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
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
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
Part III
Subchapter N — Tax Based on Income from Sources within or without the United States
Part I
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
Subchapter O — Gain or Loss on Disposition of Property
Part I
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
Subchapter P — Capital Gains and Losses
Part I
Part III
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
Part II
Part V
Part VI
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
Part II
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
Subchapter T — Cooperatives and Their Patrons
Part I
Part III
Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Part III
Part V
Subchapter V — Title 11 Cases
Chapter 2 — Tax on Self-Employment Income
Chapter 2A — Unearned Income Medicare Contribution
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
Chapter 5 — Tax on Transfers to Avoid Income Tax
Chapter 6 — Consolidated Returns
Subchapter A
Subchapter B
Part I
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 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
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
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
Chapter 13 — Tax on Generation-Skipping Transfers
Subchapter A
Subchapter B
Subchapter C
Subchapter E
Subchapter F
Chapter 14 — Special Valuation Rules
Chapter 15 — Gifts and Bequests from Expatriates
Subtitle C — Employment Taxes
Chapter 21 — Federal Insurance Contributions Act
Subchapter A
Subchapter B
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
Chapter 22 — Railroad Retirement Tax Act
Subchapter A
Subchapter B
Subchapter C
Subchapter D
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
Chapter 24 — Collection of Income Tax at Source on Wages
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
Chapter 32 — Manufacturers Excise Taxes
Subchapter A
Part I
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
Subchapter C
Subchapter D
Part III
Subchapter E
Subchapter F
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
Subchapter C
Subchapter E
Chapter 34 — Taxes Relating to Foreign Insurance
Subchapter A
Chapter 35 — Taxes on Wagering
Subchapter A
Subchapter B
Chapter 36 — Certain Other Excise Taxes
Subchapter A
Subchapter B
Subchapter C
Subchapter D
Chapter 37 — Sugar
Chapter 38 — Environmental Taxes
Subchapter A
Subchapter B
Subchapter C
Subchapter D
- §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
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
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
Subchapter D
Subchapter E
Subchapter F
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
Chapter 45 — Provisions Relating to Expatriated Entities
Chapter 46 — Golden Parachute Payments
Chapter 47 — Certain Group Health Plans
Chapter 48 — Maintenance of Minimum Essential Coverage
Chapter 49 — Certain Payment Arrangements
Chapter 50 — Foreign Procurement
Chapter 50A — Excise Tax on Stock Repurchases
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
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
Subchapter D
Subchapter E
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
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
Subchapter G
Part II
Subchapter H
Part I
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
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”
Chapter 52 — Tobacco Products and Cigarette Papers and Tubes
Subchapter A
Subchapter C
Subchapter D
Subchapter E
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
Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms
Subchapter A
Part II
Part III
Subchapter B
Part I
Subchapter C
Subchapter D
Chapter 55 — Structured Settlement Factoring Transactions
Subtitle F — Procedure and Administration
Chapter 61 — Information and Returns
Subchapter A
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
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 VIII
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
Subchapter C
Part I
Part II
Part III
Part IV
Chapter 64 — Collection
Subchapter A
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 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 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
Subchapter B
Subchapter C
Chapter 67 — Interest
Subchapter A
Subchapter B
Subchapter D
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
Part III
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
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
Part II
Chapter 71 — Transferees and Fiduciaries
Chapter 72 — Licensing and Registration
Subchapter A
Chapter 73 — Bonds
Chapter 74 — Closing Agreements and Compromises
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
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
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
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
Subchapter E
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
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
Subtitle G — The Joint Committee on Taxation
Chapter 91 — The Joint Committee
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
Chapter _none_
Subtitle J — Coal Industry Health Benefits
Chapter 99 — Coal Industry Health Benefits
Subchapter A
Subchapter B
Part I
Part II
Part III
Subchapter C
Subchapter D
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
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
- §394
- §399
- §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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- §727
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- §745
- §746
- §747
- §748
- §749
- §750
- §757
- §760
- §762
- §767
- §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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- §920
- §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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- §1007
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- §1064
- §1070
- §1072
- §1074
- §1082
- §1085
- §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
- §1103
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- §1129
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- §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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- §1950
- §1951
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- §1956
- §1957
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- §1962
- §1963
- §1978
- §1981
- §1983
- §1985
- §1988
- §1991
- §2000
- §2003
- §2004
- §2005
- §2006
- §2008
- §2023
- §2024
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- §2118
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- §3001
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- §3803
- §3831
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- §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
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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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