Title 26 U.S.C. — Internal Revenue Code

2186 sections

• § 1 — SHORT TITLE.
• § 2 — INCOME TAX TREATMENT OF AGRICULTURAL COMMODITIES RECEIVED UNDER A 1983 PAYMENT-IN-KIND PROGRAM.
• § 3 — LAND DIVERTED UNDER 1983 PAYMENT-IN-KIND PROGRAM TREATED AS USED IN FARMING BUSINESS, ETC.
• § 4 — ANTIABUSE RULES.
• § 5 — DEFINITIONS AND SPECIAL RULES.
• § 11 — Tax imposed
• § 12 — Cross references relating to tax on corporations
• § 15 — Effect of changes
• § 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• § 30 — Repealed.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• § 30A — Repealed.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• § 36A — Repealed.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
• § 50A, — 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]
• § 54A — 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]
• § 55 — Alternative minimum tax imposed
• § 56 — Adjustments in computing alternative minimum taxable income
• § 56A — Adjusted financial statement income
• § 57 — Items of tax preference
• § 58 — Denial of certain losses
• § 59 — Other definitions and special rules
• § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
• § 59B — Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]
• § 61 — Gross income defined
• § 62 — Adjusted gross income defined
• § 63 — Taxable income defined
• § 64 — Ordinary income defined
• § 65 — Ordinary loss defined
• § 66 — Treatment of community income
• § 67 — 2-percent floor on miscellaneous itemized deductions
• § 68 — Overall limitation on itemized deductions
• § 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
• § 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
• § 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
• § 151 — Allowance of deductions for personal exemptions
• § 152 — Dependent defined
• § 153 — Cross references
• § 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
• § 201 —
• § 202 —
• § 203 —
• § 204 —
• § 205 —
• § 206 —
• § 207 —
• § 208 —
• § 209 — SPECIAL REED ACT TRANSFER IN FISCAL YEAR 2002.
• § 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
• § 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
• § 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
• § 281 — Terminal railroad corporations and their shareholders
• § 291 — Special rules relating to corporate preference items
• § 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
• § 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
• § 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
• § 370 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
• § 373 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
• § 374 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
• § 381 — Carryovers in certain corporate acquisitions
• § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• § 383 — Special limitations on certain excess credits, etc.
• § 384 — Limitation on use of preacquisition losses to offset built-in gains
• § 385 — Treatment of certain interests in corporations as stock or indebtedness
• § 386 — Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
• § 391 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
• § 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
• § 418 — Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]
• § 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
• § 421 — General rules
• § 422 — Incentive stock options
• § 422A — Renumbered § 422]
• § 423 — Employee stock purchase plans
• § 424 — Definitions and special rules
• § 425 — Renumbered § 424]
• § 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
• § 441 — Period for computation of taxable income
• § 442 — Change of annual accounting period
• § 443 — Returns for a period of less than 12 months
• § 444 — Election of taxable year other than required taxable year
• § 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
• § 481 — Adjustments required by changes in method of accounting
• § 482 — Allocation of income and deductions among taxpayers
• § 483 — Interest on certain deferred payments
• § 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)
• § 507 — Termination of private foundation status
• § 508 — Special rules with respect to section 501(c)(3) organizations
• § 509 — Private foundation defined
• § 511 — Imposition of tax on unrelated business income of charitable, etc., organizations
• § 512 — Unrelated business taxable income
• § 513 — Unrelated trade or business
• § 514 — Unrelated debt-financed income
• § 515 — Taxes of foreign countries and possessions of the United States
• § 521 — Exemption of farmers’ cooperatives from tax
• § 522 — Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
• § 526 — Shipowners’ protection and indemnity associations
• § 527 — Political organizations
• § 528 — Certain homeowners associations
• § 529 — Qualified tuition programs
• § 529A — Qualified ABLE programs
• § 530 — Coverdell education savings accounts
• § 530A — Trump accounts
• § 531 — Imposition of accumulated earnings tax
• § 532 — Corporations subject to accumulated earnings tax
• § 533 — Evidence of purpose to avoid income tax
• § 534 — Burden of proof
• § 535 — Accumulated taxable income
• § 536 — Income not placed on annual basis
• § 537 — Reasonable needs of the business
• § 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
• § 551 — Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
• § 561 — Definition of deduction for dividends paid
• § 562 — Rules applicable in determining dividends eligible for dividends paid deduction
• § 563 — Rules relating to dividends paid after close of taxable year
• § 564 — Dividend carryover
• § 565 — Consent dividends
• § 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]
• § 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
• § 595, — 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]
• § 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
• § 621 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
• § 631 — Gain or loss in the case of timber, coal, or domestic iron ore
• § 632 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
• § 636 — Income tax treatment of mineral production payments
• § 638 — Continental shelf areas
• § 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
• § 691 — Recipients of income in respect of decedents
• § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• § 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
• § 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
• § 761 — Terms defined
• § 771 — Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
• § 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
• § 831 — Tax on insurance companies other than life insurance companies
• § 832 — Insurance company taxable income
• § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.
• § 834 — Determination of taxable investment income
• § 835 — Election by reciprocal
• § 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
• § 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
• § 856 — Definition of real estate investment trust
• § 857 — Taxation of real estate investment trusts and their beneficiaries
• § 858 — Dividends paid by real estate investment trust after close of taxable year
• § 859 — Adoption of annual accounting period
• § 860 — Deduction for deficiency dividends
• § 860A — Taxation of REMIC’s
• § 860B — Taxation of holders of regular interests
• § 860C — Taxation of residual interests
• § 860D — REMIC defined
• § 860E — Treatment of income in excess of daily accruals on residual interests
• § 860F — Other rules
• § 860G — Other definitions and special rules
• § 860H — Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
• § 861 — Income from sources within the United States
• § 862 — Income from sources without the United States
• § 863 — Special rules for determining source
• § 864 — Definitions and special rules
• § 865 — Source rules for personal property sales
• § 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
• § 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]
• § 921 — Repealed. Pub. L. 106–519, § 2, Nov. 15, 2000, 114 Stat. 2423]
• § 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
• § 941 — Repealed. Pub. L. 108–357, title I, § 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
• § 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
• § 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
• § 999 — Reports by taxpayers; determinations
• § 1000 — Reserved]
• § 1001 — Determination of amount of and recognition of gain or loss
• § 1002 — Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
• § 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]
• § 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
• § 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
• § 1071 — Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]
• § 1081 — Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]
• § 1091 — Loss from wash sales of stock or securities
• § 1092 — Straddles
• § 1101 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
• § 1111 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
• § 1201 — Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
• § 1202 — Partial exclusion for gain from certain small business stock
• § 1211 — Limitation on capital losses
• § 1212 — Capital loss carrybacks and carryovers
• § 1221 — Capital asset defined
• § 1222 — Other terms relating to capital gains and losses
• § 1223 — Holding period of property
• § 1231 — Property used in the trade or business and involuntary conversions
• § 1232 — Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
• § 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
• § 1246, — 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
• § 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
• § 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
• § 1301 — Averaging of farm income
• § 1311 — Correction of error
• § 1312 — Circumstances of adjustment
• § 1313 — Definitions
• § 1314 — Amount and method of adjustment
• § 1315 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
• § 1316 — PROVISIONS RELATING TO CERTAIN ESTABLISHED STATE PROGRAMS.
• § 1317 — TRANSITIONAL RULES FOR SPECIFIC FACILITIES.
• § 1318 — DEFINITIONS, ETC., RELATING TO EFFECTIVE DATES AND TRANSITIONAL RULES.
• § 1321 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
• § 1331 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
• § 1341 — Computation of tax where taxpayer restores substantial amount held under claim of right
• § 1342 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
• § 1346 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
• § 1347 — Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
• § 1348 — Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
• § 1351 — Treatment of recoveries of foreign expropriation losses
• § 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
• § 1361 — S corporation defined
• § 1362 — Election; revocation; termination
• § 1363 — Effect of election on corporation
• § 1366 — Pass-thru of items to shareholders
• § 1367 — Adjustments to basis of stock of shareholders, etc.
• § 1368 — Distributions
• § 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
• § 1377 — Definitions and special rule
• § 1378 — Taxable year of S corporation
• § 1379 — Transitional rules on enactment
• § 1381 — Organizations to which part applies
• § 1382 — Taxable income of cooperatives
• § 1383 — Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
• § 1385 — Amounts includible in patron’s gross income
• § 1388 — Definitions; special rules
• § 1391 — Designation procedure
• § 1392 — Eligibility criteria
• § 1393 — Definitions and special rules
• § 1394 — Tax-exempt enterprise zone facility bonds
• § 1396 — Empowerment zone employment credit
• § 1397 — Other definitions and special rules
• § 1397A — Increase in expensing under section 179
• § 1397B — Nonrecognition of gain on rollover of empowerment zone investments
• § 1397C — Enterprise zone business defined
• § 1397D — Qualified zone property defined
• § 1397E — Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
• § 1397F — Regulations
• § 1398 — Rules relating to individuals’ title 11 cases
• § 1399 — No separate taxable entities for partnerships, corporations, etc.
• § 1400 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
• § 1400E — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
• § 1400L — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
• § 1400Z–1 — Designation
• § 1400Z–2 — Special rules for capital gains invested in opportunity zones
• § 1401 — Rate of tax
• § 1402 — Definitions
• § 1403 — Miscellaneous provisions
• § 1411 — Imposition of tax
• § 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
• § 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]
• § 1471 — Withholdable payments to foreign financial institutions
• § 1472 — Withholdable payments to other foreign entities
• § 1473 — Definitions
• § 1474 — Special rules
• § 1491, — Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
• § 1493 — Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
• § 1494 — Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
• § 1501 — Privilege to file consolidated returns
• § 1502 — Regulations
• § 1503 — Computation and payment of tax
• § 1504 — Definitions
• § 1505 — Cross references
• § 1551 — Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
• § 1552 — Earnings and profits
• § 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]
• § 2001 — Imposition and rate of tax
• § 2002 — Liability for payment
• § 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
• § 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
• § 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
• § 2101 — Tax imposed
• § 2102 — Credits against tax
• § 2103 — Definition of gross estate
• § 2104 — Property within the United States
• § 2105 — Property without the United States
• § 2106 — Taxable estate
• § 2107 — Expatriation to avoid tax
• § 2108 — Application of pre-1967 estate tax provisions
• § 2162 — TEMPORARY FINANCING OF SHORT-TIME COMPENSATION PAYMENTS IN STATES WITH PROGRAMS IN LAW.
• § 2163 — TEMPORARY FINANCING OF SHORT-TIME COMPENSATION AGREEMENTS.
• § 2164 — GRANTS FOR SHORT-TIME COMPENSATION PROGRAMS.
• § 2165 — ASSISTANCE AND GUIDANCE IN IMPLEMENTING PROGRAMS.
• § 2182 — GRANTS FOR SELF-EMPLOYMENT ASSISTANCE PROGRAMS.
• § 2183 — ASSISTANCE AND GUIDANCE IN IMPLEMENTING SELF-EMPLOYMENT ASSISTANCE PROGRAMS.
• § 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]
• § 2501 — Imposition of tax
• § 2502 — Rate of tax
• § 2503 — Taxable gifts
• § 2504 — Taxable gifts for preceding calendar periods
• § 2505 — Unified credit against gift tax
• § 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
• § 2521 — Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
• § 2522 — Charitable and similar gifts
• § 2523 — Gift to spouse
• § 2524 — Extent of deductions
• § 2601 — Tax imposed
• § 2602 — Amount of tax
• § 2603 — Liability for tax
• § 2604 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
• § 2611 — Generation-skipping transfer defined
• § 2612 — Taxable termination; taxable distribution; direct skip
• § 2613 — Skip person and non-skip person defined
• § 2614 — Omitted]
• § 2621 — Taxable amount in case of taxable distribution
• § 2622 — Taxable amount in case of taxable termination
• § 2623 — Taxable amount in case of direct skip
• § 2624 — Valuation
• § 2631 — GST exemption
• § 2632 — Special rules for allocation of GST exemption
• § 2641 — Applicable rate
• § 2642 — Inclusion ratio
• § 2651 — Generation assignment
• § 2652 — Other definitions
• § 2653 — Taxation of multiple skips
• § 2654 — Special rules
• § 2661 — Administration
• § 2662 — Return requirements
• § 2663 — Regulations
• § 2664 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• § 2701 — Special valuation rules in case of transfers of certain interests in corporations or partnerships
• § 2702 — Special valuation rules in case of transfers of interests in trusts
• § 2703 — Certain rights and restrictions disregarded
• § 2704 — Treatment of certain lapsing rights and restrictions
• § 2801 — Imposition of tax
• § 3101 — Rate of tax
• § 3102 — Deduction of tax from wages
• § 3111 — Rate of tax
• § 3112 — Instrumentalities of the United States
• § 3113 — Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
• § 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
• § 3131 — Credit for paid sick leave
• § 3132 — Payroll credit for paid family leave
• § 3133 — Special rule related to tax on employers
• § 3134 — Employee retention credit for employers subject to closure due to COVID–19
• § 3201 — Rate of tax
• § 3202 — Deduction of tax from compensation
• § 3211 — Rate of tax
• § 3212 — Determination of compensation
• § 3221 — Rate of tax
• § 3231 — Definitions
• § 3232 — Court jurisdiction
• § 3233 — Short title
• § 3241 — Determination of tier 2 tax rate based on average account benefits ratio
• § 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
• § 3321 — Imposition of tax
• § 3322 — Definitions
• § 3323 — Omitted]
• § 3401 — Definitions
• § 3402 — Income tax collected at source
• § 3403 — Liability for tax
• § 3404 — Return and payment by governmental employer
• § 3405 — Special rules for pensions, annuities, and certain other deferred income
• § 3406 — Backup withholding
• § 3451 — Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
• § 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
• § 4001 —
• § 4001 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
• § 4002 —
• § 4003 —
• § 4004 —
• § 4005 —
• § 4006 —
• § 4007 —
• § 4041 — Imposition of tax
• § 4042 — Tax on fuel used in commercial transportation on inland waterways
• § 4043 — Surtax on fuel used in aircraft part of a fractional ownership program
• § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
• § 4052 — Definitions and special rules
• § 4053 — Exemptions
• § 4061 — Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]
• § 4064 — Gas guzzler tax
• § 4071 — Imposition of tax
• § 4072 — Definitions
• § 4073 — Exemptions
• § 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
• § 4121 — Imposition of tax
• § 4131 — Imposition of tax
• § 4132 — Definitions and special rules
• § 4161 — Imposition of tax
• § 4162 — Definitions; treatment of certain resales
• § 4171 — Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79 Stat. 140]
• § 4181 — Imposition of tax
• § 4182 — Exemptions
• § 4191 — Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
• § 4216 — Definition of price
• § 4217 — Leases
• § 4218 — Use by manufacturer or importer considered sale
• § 4219 — Application of tax in case of sales by other than manufacturer or importer
• § 4220 — Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282]
• § 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
• § 4231 — Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
• § 4241 — Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
• § 4251 — Imposition of tax
• § 4252 — Definitions
• § 4253 — Exemptions
• § 4254 — Computation of tax
• § 4261 — Imposition of tax
• § 4262 — Definition of taxable transportation
• § 4263 — Special rules
• § 4271 — Imposition of tax
• § 4272 — Definition of taxable transportation, etc.
• § 4281 — Small aircraft on nonestablished lines
• § 4282 — Transportation by air for other members of affiliated group
• § 4283 — Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436]
• § 4286, — Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]
• § 4291 — Cases where persons receiving payment must collect tax
• § 4292 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
• § 4293 — Exemption for United States and possessions
• § 4294, — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
• § 4371 — Imposition of tax
• § 4372 — Definitions
• § 4373 — Exemptions
• § 4374 — Liability for tax
• § 4375 — Health insurance
• § 4376 — Self-insured health plans
• § 4377 — Definitions and special rules
• § 4401 — Imposition of tax
• § 4402 — Exemptions
• § 4403 — Record requirements
• § 4404 — Territorial extent
• § 4405 — Cross references
• § 4411 — Imposition of tax
• § 4412 — Registration
• § 4413 — Certain provisions made applicable
• § 4414 — Cross references
• § 4421 — Definitions
• § 4422 — Applicability of Federal and State laws
• § 4423 — Inspection of books
• § 4424 — Disclosure of wagering tax information
• § 4461 — Imposition of tax
• § 4462 — Definitions and special rules
• § 4471 — Imposition of tax
• § 4472 — Definitions
• § 4475 — Imposition of tax
• § 4481 — Imposition of tax
• § 4482 — Definitions
• § 4483 — Exemptions
• § 4484 — Cross references
• § 4491 — Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
• § 4495 — Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
• § 4501 — Repurchase of corporate stock
• § 4521 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4531, — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4541, — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4551 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4561, — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4571, — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4581, — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4591 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
• § 4601 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• § 4611 — Imposition of tax
• § 4612 — Definitions and special rules
• § 4661 — Imposition of tax
• § 4662 — Definitions and special rules
• § 4671 — Imposition of tax
• § 4672 — Definitions and special rules
• § 4681 — Imposition of tax
• § 4682 — Definitions and special rules
• § 4701 — Tax on issuer of registration-required obligation not in registered form
• § 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
• § 4911 — Tax on excess expenditures to influence legislation
• § 4912 — Tax on disqualifying lobbying expenditures of certain organizations
• § 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
• § 4951 — Taxes on self-dealing
• § 4952 — Taxes on taxable expenditures
• § 4953 — Tax on excess contributions to black lung benefit trusts
• § 4955 — Taxes on political expenditures of section 501(c)(3) organizations
• § 4958 — Taxes on excess benefit transactions
• § 4959 — Taxes on failures by hospital organizations
• § 4960 — Tax on excess tax-exempt organization executive compensation
• § 4961 — Abatement of second tier taxes where there is correction
• § 4962 — Abatement of first tier taxes in certain cases
• § 4963 — Definitions
• § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• § 4966 — Taxes on taxable distributions
• § 4967 — Taxes on prohibited benefits
• § 4968 — Excise tax based on investment income of private colleges and universities
• § 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]
• § 4981 — Excise tax on undistributed income of real estate investment trusts
• § 4982 — Excise tax on undistributed income of regulated investment companies
• § 4985 — Stock compensation of insiders in expatriated corporations
• § 4999 — Golden parachute payments
• § 5000 — Certain group health plans
• § 5000A — Requirement to maintain minimum essential coverage
• § 5000B — Imposition of tax on indoor tanning services
• § 5000C — Imposition of tax on certain foreign procurement
• § 5000D — Designated drugs during noncompliance periods
• § 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
• § 5021 — Repealed. Pub. L. 96–39, title VIII, § 803(a), July 26, 1979, 93 Stat. 274]
• § 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
• § 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
• § 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
• § 5201 — Regulation of operations
• § 5202 — Supervision of operations
• § 5203 — Entry and examination of premises
• § 5204 — Gauging
• § 5205 — Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
• § 5206 — Containers
• § 5207 — Records and reports
• § 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
• § 5251, — Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]
• § 5271 — Permits
• § 5272 — Bonds
• § 5273 — Sale, use, and recovery of denatured distilled spirits
• § 5274 — Applicability of other laws
• § 5275 — Records and reports
• § 5276 — Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
• § 5291 — General
• § 5301 — General
• § 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]
• § 5351 — Bonded wine cellar
• § 5352 — Taxpaid wine bottling house
• § 5353 — Bonded wine warehouse
• § 5354 — Bond
• § 5355 — General provisions relating to bonds
• § 5356 — Application
• § 5357 — Premises
• § 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
• § 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
• § 5391 — Exemption from distilled spirits taxes
• § 5392 — Definitions
• § 5401 — Qualifying documents
• § 5402 — Definitions
• § 5403 — Cross references
• § 5411 — Use of brewery
• § 5412 — Removal of beer in containers or by pipeline
• § 5413 — Brewers procuring beer from other brewers
• § 5414 — Transfer of beer between bonded facilities
• § 5415 — Records and returns
• § 5416 — Definitions of package and packaging
• § 5417 — Pilot brewing plants
• § 5418 — Beer imported in bulk
• § 5501 — Establishment
• § 5502 — Qualification
• § 5503 — Construction and equipment
• § 5504 — Operation
• § 5505 — Applicability of provisions of this chapter
• § 5511 — Establishment and operation
• § 5512 — Control of products after manufacture
• § 5521 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]
• § 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
• § 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
• § 5661 — Penalty and forfeiture for violation of laws and regulations relating to wine
• § 5662 — Penalty for alteration of wine labels
• § 5663 — Cross reference
• § 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]
• § 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”
• § 5691 — Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
• § 5692 — Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]
• § 5701 — Rate of tax
• § 5702 — Definitions
• § 5703 — Liability for tax and method of payment
• § 5704 — Exemption from tax
• § 5705 — Credit, refund, or allowance of tax
• § 5706 — Drawback of tax
• § 5707 — Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
• § 5708 — Losses caused by disaster
• § 5711 — Bond
• § 5712 — Application for permit
• § 5713 — Permit
• § 5721 — Inventories
• § 5722 — Reports
• § 5723 — Packages, marks, labels, and notices
• § 5731 — Imposition and rate of tax
• § 5732 — Payment of tax
• § 5733 — Provisions relating to liability for occupational taxes
• § 5734 — Application of State laws
• § 5741 — Records to be maintained
• § 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
• § 5761 — Civil penalties
• § 5762 — Criminal penalties
• § 5763 — Forfeitures
• § 5801 — Imposition of tax
• § 5802 — Registration of importers, manufacturers, and dealers
• § 5811 — Transfer tax
• § 5812 — Transfers
• § 5821 — Making tax
• § 5822 — Making
• § 5841 — Registration of firearms
• § 5842 — Identification of firearms
• § 5843 — Records and returns
• § 5844 — Importation
• § 5845 — Definitions
• § 5846 — Other laws applicable
• § 5847 — Effect on other laws
• § 5848 — Restrictive use of information
• § 5849 — Citation of chapter
• § 5851 — Special (occupational) tax exemption
• § 5852 — General transfer and making tax exemption
• § 5853 — Transfer and making tax exemption available to certain governmental entities
• § 5854 — Exportation of firearms exempt from transfer tax
• § 5861 — Prohibited acts
• § 5871 — Penalties
• § 5872 — Forfeitures
• § 5881 — Greenmail
• § 5891 — Structured settlement factoring transactions
• § 6001 — Notice or regulations requiring records, statements, and special returns
• § 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
• § 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
• § 6061 — Signing of returns and other documents
• § 6062 — Signing of corporation returns
• § 6063 — Signing of partnership returns
• § 6064 — Signature presumed authentic
• § 6065 — Verification of returns
• § 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]
• § 6081 — Extension of time for filing returns
• § 6091 — Place for filing returns or other documents
• § 6096 — Designation by individuals
• § 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
• § 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
• § 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
• § 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
• § 6211 — Definition of a deficiency
• § 6212 — Notice of deficiency
• § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• § 6214 — Determinations by Tax Court
• § 6215 — Assessment of deficiency found by Tax Court
• § 6216 — Cross references
• § 6221 — Determination at partnership level
• § 6222 — Partner’s return must be consistent with partnership return
• § 6223 — Partners bound by actions of partnership
• § 6225 — Partnership adjustment by Secretary
• § 6226 — Alternative to payment of imputed underpayment by partnership
• § 6227 — Administrative adjustment request by partnership
• § 6231 — Notice of proceedings and adjustment
• § 6232 — Assessment, collection, and payment
• § 6233 — Interest and penalties
• § 6234 — Judicial review of partnership adjustment
• § 6235 — Period of limitations on making adjustments
• § 6241 — Definitions and special rules
• § 6301 — Collection authority
• § 6302 — Mode or time of collection
• § 6303 — Notice and demand for tax
• § 6304 — Fair tax collection practices
• § 6305 — Collection of certain liability
• § 6306 — Qualified tax collection contracts
• § 6307 — Special compliance personnel program account
• § 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
• § 6320 — Notice and opportunity for hearing upon filing of notice of lien
• § 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
• § 6330 — Notice and opportunity for hearing before levy
• § 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
• § 6361 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
• § 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
• § 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
• § 6501 — Limitations on assessment and collection
• § 6502 — Collection after assessment
• § 6503 — Suspension of running of period of limitation
• § 6504 — Cross references
• § 6511 — Limitations on credit or refund
• § 6512 — Limitations in case of petition to Tax Court
• § 6513 — Time return deemed filed and tax considered paid
• § 6514 — Credits or refunds after period of limitation
• § 6515 — Cross references
• § 6521 — Mitigation of effect of limitation in case of related taxes under different chapters
• § 6531 — Periods of limitation on criminal prosecutions
• § 6532 — Periods of limitation on suits
• § 6533 — Cross references
• § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• § 6602 — Interest on erroneous refund recoverable by suit
• § 6603 — Deposits made to suspend running of interest on potential underpayments, etc.
• § 6611 — Interest on overpayments
• § 6612 — Cross references
• § 6621 — Determination of rate of interest
• § 6622 — Interest compounded daily
• § 6631 — Notice requirements
• § 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
• § 6659A — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
• § 6662 — Imposition of accuracy-related penalty on underpayments
• § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• § 6663 — Imposition of fraud penalty
• § 6664 — Definitions and special rules
• § 6665 — Applicable rules
• § 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
• § 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
• § 6751 — Procedural requirements
• § 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
• § 6851 — Termination assessments of income tax
• § 6852 — Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• § 6861 — Jeopardy assessments of income, estate, gift, and certain excise taxes
• § 6862 — Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• § 6863 — Stay of collection of jeopardy assessments
• § 6864 — Termination of extended period for payment in case of carryback
• § 6867 — Presumptions where owner of large amount of cash is not identified
• § 6871 — Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• § 6872 — Suspension of period on assessment
• § 6873 — Unpaid claims
• § 6901 — Transferred assets
• § 6902 — Provisions of special application to transferees
• § 6903 — Notice of fiduciary relationship
• § 6904 — Prohibition of injunctions
• § 6905 — Discharge of executor from personal liability for decedent’s income and gift taxes
• § 7001 — Collection of foreign items
• § 7011 — Registration—persons paying a special tax
• § 7012 — Cross references
• § 7101 — Form of bonds
• § 7102 — Single bond in lieu of multiple bonds
• § 7103 — Cross references—Other provisions for bonds
• § 7121 — Closing agreements
• § 7122 — Compromises
• § 7123 — Appeals dispute resolution procedures
• § 7124 — Cross references
• § 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
• § 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]
• § 7237, — 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]
• § 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
• § 7301 — Property subject to tax
• § 7302 — Property used in violation of internal revenue laws
• § 7303 — Other property subject to forfeiture
• § 7304 — Penalty for fraudulently claiming drawback
• § 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
• § 7341 — Penalty for sales to evade tax
• § 7342 — Penalty for refusal to permit entry or examination
• § 7343 — Definition of term “person”
• § 7344 — Extended application of penalties relating to officers of the Treasury Department
• § 7345 — Revocation or denial of passport in case of certain tax delinquencies
• § 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
• § 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
• § 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
• § 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
• § 7470 — Administration
• § 7470A — Judicial conference
• § 7471 — Employees
• § 7472 — Expenditures
• § 7473 — Disposition of fees
• § 7474 — Fee for transcript of record
• § 7475 — Practice fee
• § 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
• § 7481 — Date when Tax Court decision becomes final
• § 7482 — Courts of review
• § 7483 — Notice of appeal
• § 7484 — Change of incumbent in office
• § 7485 — Bond to stay assessment and collection
• § 7486 — Refund, credit, or abatement of amounts dis­allowed
• § 7487 — Cross references
• § 7491 — Burden of proof
• § 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
• § 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
• § 7621 — Internal revenue districts
• § 7622 — Authority to administer oaths and certify
• § 7623 — Expenses of detection of underpayments and fraud, etc.
• § 7624 — Reimbursement to State and local law enforcement agencies
• § 7641 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
• § 7651 — Administration and collection of taxes in possessions
• § 7652 — Shipments to the United States
• § 7653 — Shipments from the United States
• § 7654 — Coordination of United States and certain possession individual income taxes
• § 7655 — Cross references
• § 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
• § 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
• § 7851 — Applicability of revenue laws
• § 7852 — Other applicable rules
• § 7871 — Indian tribal governments treated as States for certain purposes
• § 7872 — Treatment of loans with below-market interest rates
• § 7873 — Income derived by Indians from exercise of fishing rights
• § 7874 — Rules relating to expatriated entities and their foreign parents
• § 8001 — Authorization
• § 8002 — Membership
• § 8003 — Election of chairman and vice chairman
• § 8004 — Appointment and compensation of staff
• § 8005 — Payment of expenses
• § 8021 — Powers
• § 8022 — Duties
• § 8023 — Additional powers to obtain data
• § 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]
• § 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
• § 9500 — Short title
• § 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
• § 9601 — Transfer of amounts
• § 9602 — Management of Trust Funds
• § 9701 — Definitions of general applicability
• § 9702 — Establishment of the United Mine Workers of America Combined Benefit Fund
• § 9703 — Plan benefits
• § 9704 — Liability of assigned operators
• § 9705 — Transfers
• § 9706 — Assignment of eligible beneficiaries
• § 9707 — Failure to pay premium
• § 9708 — Effect on pending claims or obligations
• § 9711 — Continued obligations of individual employer plans
• § 9712 — Establishment and coverage of 1992 UMWA Benefit Plan
• § 9721 — Civil enforcement
• § 9722 — Sham transactions
• § 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]
• § 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
• § 9826 — Oversight of entities that provide pharmacy benefit management services
• § 9831 — General exceptions
• § 9832 — Definitions
• § 9833 — Regulations
• § 9834 — Enforcement