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INTERNAL REVENUE CODE OF 1986


Index  » All Code Sections

Title 26 of the United States Code (Preliminary)
Current through October 13, 2020 (Pub. L. 116-169)



All sections of preliminary release of the Internal Revenue Code of 1986 (Title 26 of the United States Code) are set forth below. Touch a section number to view the section's text. To quickly open a particular section without scrolling through this list, touch the "Code" option on the search panel, enter the section number in the search field and touch the "Search Code" button. To search for text within a section of the Internal Revenue Code, touch the "Keyword" option, enter the search term in the search field and touch "Search by Keyword" button.


SectionSection Title
I.R.C. 1Tax imposed
I.R.C. 2Definitions and special rules
I.R.C. 3Tax tables for individuals
I.R.C. 4Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558
I.R.C. 5Cross references relating to tax on individuals
I.R.C. 11Tax imposed
I.R.C. 12Cross references relating to tax on corporations
I.R.C. 15Effect of changes
I.R.C. 21Expenses for household and dependent care services necessary for gainful employment
I.R.C. 22Credit for the elderly and the permanently and totally disabled
I.R.C. 23Adoption expenses
I.R.C. 24Child tax credit
I.R.C. 25Interest on certain home mortgages
I.R.C. 25AAmerican Opportunity and Lifetime Learning credits
I.R.C. 25BElective deferrals and IRA contributions by certain individuals
I.R.C. 25CNonbusiness energy property
I.R.C. 25DResidential energy efficient property
I.R.C. 26Limitation based on tax liability; definition of tax liability
I.R.C. 27Taxes of foreign countries and possessions of the United States
I.R.C. 28Renumbered §45C
I.R.C. 29Renumbered §45K
I.R.C. 30Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
I.R.C. 30ARepealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206
I.R.C. 30BAlternative motor vehicle credit
I.R.C. 30CAlternative fuel vehicle refueling property credit
I.R.C. 30DNew qualified plug-in electric drive motor vehicles
I.R.C. 31Tax withheld on wages
I.R.C. 32Earned income
I.R.C. 33Tax withheld at source on nonresident aliens and foreign corporations
I.R.C. 34Certain uses of gasoline and special fuels
I.R.C. 35Health insurance costs of eligible individuals
I.R.C. 36First-time homebuyer credit
I.R.C. 36ARepealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
I.R.C. 36BRefundable credit for coverage under a qualified health plan
I.R.C. 36CRenumbered §23
I.R.C. 37Overpayments of tax
I.R.C. 38General business credit
I.R.C. 39Carryback and carryforward of unused credits
I.R.C. 40Alcohol, etc., used as fuel
I.R.C. 40ABiodiesel and renewable diesel used as fuel
I.R.C. 41Credit for increasing research activities
I.R.C. 42Low-income housing credit
I.R.C. 43Enhanced oil recovery credit
I.R.C. 44Expenditures to provide access to disabled individuals
I.R.C. 44ARenumbered §21
I.R.C. 44BRepealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
I.R.C. 44CRenumbered §23
I.R.C. 44DRenumbered §29
I.R.C. 44ERenumbered §40
I.R.C. 44FRenumbered §30
I.R.C. 44GRenumbered §41
I.R.C. 44HRenumbered §45C
I.R.C. 45Electricity produced from certain renewable resources, etc.
I.R.C. 45AIndian employment credit
I.R.C. 45BCredit for portion of employer social security taxes paid with respect to employee cash tips
I.R.C. 45CClinical testing expenses for certain drugs for rare diseases or conditions
I.R.C. 45DNew markets tax credit
I.R.C. 45ESmall employer pension plan startup costs
I.R.C. 45FEmployer-provided child care credit
I.R.C. 45GRailroad track maintenance credit
I.R.C. 45HCredit for production of low sulfur diesel fuel
I.R.C. 45ICredit for producing oil and gas from marginal wells
I.R.C. 45JCredit for production from advanced nuclear power facilities
I.R.C. 45KCredit for producing fuel from a nonconventional source
I.R.C. 45LNew energy efficient home credit
I.R.C. 45MRepealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
I.R.C. 45NMine rescue team training credit
I.R.C. 45OAgricultural chemicals security credit
I.R.C. 45PEmployer wage credit for employees who are active duty members of the uniformed services
I.R.C. 45QCredit for carbon oxide sequestration
I.R.C. 45REmployee health insurance expenses of small employers
I.R.C. 45SEmployer credit for paid family and medical leave
I.R.C. 45TAuto-enrollment option for retirement savings options provided by small employers
I.R.C. 46Amount of credit
I.R.C. 47Rehabilitation credit
I.R.C. 48Energy credit
I.R.C. 48AQualifying advanced coal project credit
I.R.C. 48BQualifying gasification project credit
I.R.C. 48CQualifying advanced energy project credit
I.R.C. 48DRepealed. Pub. L. 115–141, div. U, title IV, §401(d)(3)(A), Mar. 23, 2018, 132 Stat. 1209
I.R.C. 49At-risk rules
I.R.C. 50Other special rules
I.R.C. 50A, 50BB. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833
I.R.C. 51Amount of credit
I.R.C. 51ARepealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
I.R.C. 52Special rules
I.R.C. 53Credit for prior year minimum tax liability
I.R.C. 54Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 54A to 54FF. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 54AARepealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 55Alternative minimum tax imposed
I.R.C. 56Adjustments in computing alternative minimum taxable income
I.R.C. 57Items of tax preference
I.R.C. 58Denial of certain losses
I.R.C. 59Other definitions and special rules
I.R.C. 59ATax on base erosion payments of taxpayers with substantial gross receipts
I.R.C. 59BRepealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980
I.R.C. 61Gross income defined
I.R.C. 62Adjusted gross income defined
I.R.C. 63Taxable income defined
I.R.C. 64Ordinary income defined
I.R.C. 65Ordinary loss defined
I.R.C. 66Treatment of community income
I.R.C. 67-percent floor on miscellaneous itemized deductions
I.R.C. 68Overall limitation on itemized deductions
I.R.C. 71Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
I.R.C. 72Annuities; certain proceeds of endowment and life insurance contracts
I.R.C. 73Services of child
I.R.C. 74Prizes and awards
I.R.C. 75Dealers in tax-exempt securities
I.R.C. 76Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
I.R.C. 77Commodity credit loans
I.R.C. 78Gross up for deemed paid foreign tax credit
I.R.C. 79Group-term life insurance purchased for employees
I.R.C. 80Restoration of value of certain securities
I.R.C. 81Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387
I.R.C. 82Reimbursement of moving expenses
I.R.C. 83Property transferred in connection with performance of services
I.R.C. 84Transfer of appreciated property to political organizations
I.R.C. 85Unemployment compensation
I.R.C. 86Social security and tier 1 railroad retirement benefits
I.R.C. 87Alcohol and biodiesel fuels credits
I.R.C. 88Certain amounts with respect to nuclear decommissioning costs
I.R.C. 89Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830
I.R.C. 90Illegal Federal irrigation subsidies
I.R.C. 91Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
I.R.C. 101Certain death benefits
I.R.C. 102Gifts and inheritances
I.R.C. 103Interest on State and local bonds
I.R.C. 103ARepealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
I.R.C. 104Compensation for injuries or sickness
I.R.C. 105Amounts received under accident and health plans
I.R.C. 106Contributions by employer to accident and health plans
I.R.C. 107Rental value of parsonages
I.R.C. 108Income from discharge of indebtedness
I.R.C. 109Improvements by lessee on lessor's property
I.R.C. 110Qualified lessee construction allowances for short-term leases
I.R.C. 111Recovery of tax benefit items
I.R.C. 112Certain combat zone compensation of members of the Armed Forces
I.R.C. 113Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
I.R.C. 114Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
I.R.C. 115Income of States, municipalities, etc.
I.R.C. 116Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
I.R.C. 117Qualified scholarships
I.R.C. 118Contributions to the capital of a corporation
I.R.C. 119Meals or lodging furnished for the convenience of the employer
I.R.C. 120Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039
I.R.C. 121Exclusion of gain from sale of principal residence
I.R.C. 122Certain reduced uniformed services retirement pay
I.R.C. 123Amounts received under insurance contracts for certain living expenses
I.R.C. 124Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520
I.R.C. 125Cafeteria plans
I.R.C. 126Certain cost-sharing payments
I.R.C. 127Educational assistance programs
I.R.C. 128Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520
I.R.C. 129Dependent care assistance programs
I.R.C. 130Certain personal injury liability assignments
I.R.C. 131Certain foster care payments
I.R.C. 132Certain fringe benefits
I.R.C. 133Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
I.R.C. 134Certain military benefits
I.R.C. 135Income from United States savings bonds used to pay higher education tuition and fees
I.R.C. 136Energy conservation subsidies provided by public utilities
I.R.C. 137Adoption assistance programs
I.R.C. 138Medicare Advantage MSA
I.R.C. 139Disaster relief payments
I.R.C. 139AFederal subsidies for prescription drug plans
I.R.C. 139BBenefits provided to volunteer firefighters and emergency medical responders
I.R.C. 139CRepealed. Pub. L. 115–141, div. U, title IV, §401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212
I.R.C. 139DIndian health care benefits
I.R.C. 139EIndian general welfare benefits
I.R.C. 139FCertain amounts received by wrongfully incarcerated individuals
I.R.C. 139GAssignments to Alaska Native Settlement Trusts
I.R.C. 139HInterest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
I.R.C. 140Cross references to other Acts
I.R.C. 141Private activity bond; qualified bond
I.R.C. 142Exempt facility bond
I.R.C. 143Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
I.R.C. 144Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
I.R.C. 145Qualified 501(c)(3) bond
I.R.C. 146Volume cap
I.R.C. 147Other requirements applicable to certain private activity bonds
I.R.C. 148Arbitrage
I.R.C. 149Bonds must be registered to be tax exempt; other requirements
I.R.C. 150Definitions and special rules
I.R.C. 151Allowance of deductions for personal exemptions
I.R.C. 152Dependent defined
I.R.C. 153Cross references
I.R.C. 161Allowance of deductions
I.R.C. 162Trade or business expenses
I.R.C. 163Interest
I.R.C. 164Taxes
I.R.C. 165Losses
I.R.C. 166Bad debts
I.R.C. 167Depreciation
I.R.C. 168Accelerated cost recovery system
I.R.C. 169Amortization of pollution control facilities
I.R.C. 170Charitable, etc., contributions and gifts
I.R.C. 171Amortizable bond premium
I.R.C. 172Net operating loss deduction
I.R.C. 173Circulation expenditures
I.R.C. 174Research and experimental expenditures
I.R.C. 175Soil and water conservation expenditures; endangered species recovery expenditures
I.R.C. 176Payments with respect to employees of certain foreign corporations
I.R.C. 177Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
I.R.C. 178Amortization of cost of acquiring a lease
I.R.C. 179Election to expense certain depreciable business assets
I.R.C. 179ARepealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
I.R.C. 179BDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
I.R.C. 179CElection to expense certain refineries
I.R.C. 179DEnergy efficient commercial buildings deduction
I.R.C. 179EElection to expense advanced mine safety equipment
I.R.C. 180Expenditures by farmers for fertilizer, etc.
I.R.C. 181Treatment of certain qualified film and television and live theatrical productions
I.R.C. 182Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
I.R.C. 183Activities not engaged in for profit
I.R.C. 184Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520
I.R.C. 185Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
I.R.C. 186Recoveries of damages for antitrust violations, etc.
I.R.C. 187Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
I.R.C. 188Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
I.R.C. 189Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
I.R.C. 190Expenditures to remove architectural and transportation barriers to the handicapped and elderly
I.R.C. 191Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
I.R.C. 192Contributions to black lung benefit trust
I.R.C. 193Tertiary injectants
I.R.C. 194Treatment of reforestation expenditures
I.R.C. 194AContributions to employer liability trusts
I.R.C. 195Start-up expenditures
I.R.C. 196Deduction for certain unused business credits
I.R.C. 197Amortization of goodwill and certain other intangibles
I.R.C. 198Expensing of environmental remediation costs
I.R.C. 198ARepealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042
I.R.C. 199Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126
I.R.C. 199AQualified business income
I.R.C. 211Allowance of deductions
I.R.C. 212Expenses for production of income
I.R.C. 213Medical, dental, etc., expenses
I.R.C. 214Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
I.R.C. 215Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089
I.R.C. 216Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
I.R.C. 217Moving expenses
I.R.C. 218Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778
I.R.C. 219Retirement savings
I.R.C. 220Archer MSAs
I.R.C. 221Interest on education loans
I.R.C. 222Qualified tuition and related expenses
I.R.C. 223Health savings accounts
I.R.C. 224Cross reference
I.R.C. 241Allowance of special deductions
I.R.C. 242Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
I.R.C. 243Dividends received by corporations
I.R.C. 244Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
I.R.C. 245Dividends received from certain foreign corporations
I.R.C. 245ADeduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
I.R.C. 246Rules applying to deductions for dividends received
I.R.C. 246ADividends received deduction reduced where portfolio stock is debt financed
I.R.C. 247Contributions to Alaska Native Settlement Trusts
I.R.C. 248Organizational expenditures
I.R.C. 249Limitation on deduction of bond premium on repurchase
I.R.C. 250Foreign-derived intangible income and global intangible low-taxed income
I.R.C. 261General rule for disallowance of deductions
I.R.C. 262Personal, living, and family expenses
I.R.C. 263Capital expenditures
I.R.C. 263ACapitalization and inclusion in inventory costs of certain expenses
I.R.C. 264Certain amounts paid in connection with insurance contracts
I.R.C. 265Expenses and interest relating to tax-exempt income
I.R.C. 266Carrying charges
I.R.C. 267Losses, expenses, and interest with respect to transactions between related taxpayers
I.R.C. 267ACertain related party amounts paid or accrued in hybrid transactions or with hybrid entities
I.R.C. 268Sale of land with unharvested crop
I.R.C. 269Acquisitions made to evade or avoid income tax
I.R.C. 269APersonal service corporations formed or availed of to avoid or evade income tax
I.R.C. 269BStapled entities
I.R.C. 270Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
I.R.C. 271Debts owed by political parties, etc.
I.R.C. 272Disposal of coal or domestic iron ore
I.R.C. 273Holders of life or terminable interest
I.R.C. 274Disallowance of certain entertainment, etc., expenses
I.R.C. 275Certain taxes
I.R.C. 276Certain indirect contributions to political parties
I.R.C. 277Deductions incurred by certain membership organizations in transactions with members
I.R.C. 278Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
I.R.C. 279Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
I.R.C. 280Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
I.R.C. 280ADisallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
I.R.C. 280BDemolition of structures
I.R.C. 280CCertain expenses for which credits are allowable
I.R.C. 280DRepealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
I.R.C. 280EExpenditures in connection with the illegal sale of drugs
I.R.C. 280FLimitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
I.R.C. 280GGolden parachute payments
I.R.C. 280HLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
I.R.C. 281Terminal railroad corporations and their shareholders
I.R.C. 291Special rules relating to corporate preference items
I.R.C. 301Distributions of property
I.R.C. 302Distributions in redemption of stock
I.R.C. 303Distributions in redemption of stock to pay death taxes
I.R.C. 304Redemption through use of related corporations
I.R.C. 305Distributions of stock and stock rights
I.R.C. 306Dispositions of certain stock
I.R.C. 307Basis of stock and stock rights acquired in distributions
I.R.C. 311Taxability of corporation on distribution
I.R.C. 312Effect on earnings and profits
I.R.C. 316Dividend defined
I.R.C. 317Other definitions
I.R.C. 318Constructive ownership of stock
I.R.C. 331Gain or loss to shareholder in corporate liquidations
I.R.C. 332Complete liquidations of subsidiaries
I.R.C. 333Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
I.R.C. 334Basis of property received in liquidations
I.R.C. 336Gain or loss recognized on property distributed in complete liquidation
I.R.C. 337Nonrecognition for property distributed to parent in complete liquidation of subsidiary
I.R.C. 338Certain stock purchases treated as asset acquisitions
I.R.C. 341Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763
I.R.C. 342Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
I.R.C. 346Definition and special rule
I.R.C. 351Transfer to corporation controlled by transferor
I.R.C. 354Exchanges of stock and securities in certain reorganizations
I.R.C. 355Distribution of stock and securities of a controlled corporation
I.R.C. 356Receipt of additional consideration
I.R.C. 357Assumption of liability
I.R.C. 358Basis to distributees
I.R.C. 361Nonrecognition of gain or loss to corporations; treatment of distributions
I.R.C. 362Basis to corporations
I.R.C. 363Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
I.R.C. 367Foreign corporations
I.R.C. 368Definitions relating to corporate reorganizations
I.R.C. 370 to 372Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 373Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
I.R.C. 374Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 381Carryovers in certain corporate acquisitions
I.R.C. 382Limitation on net operating loss carryforwards and certain built-in losses following ownership change
I.R.C. 383Special limitations on certain excess credits, etc.
I.R.C. 384Limitation on use of preacquisition losses to offset built-in gains
I.R.C. 385Treatment of certain interests in corporations as stock or indebtedness
I.R.C. 386Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
I.R.C. 391 to 395Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773
I.R.C. 401Qualified pension, profit-sharing, and stock bonus plans
I.R.C. 402Taxability of beneficiary of employees' trust
I.R.C. 402AOptional treatment of elective deferrals as Roth contributions
I.R.C. 403Taxation of employee annuities
I.R.C. 404Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
I.R.C. 404ADeduction for certain foreign deferred compensation plans
I.R.C. 405Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
I.R.C. 406Employees of foreign affiliates covered by section 3121(l) agreements
I.R.C. 407Certain employees of domestic subsidiaries engaged in business outside the United States
I.R.C. 408Individual retirement accounts
I.R.C. 408ARoth IRAs
I.R.C. 409Qualifications for tax credit employee stock ownership plans
I.R.C. 409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans
I.R.C. 410Minimum participation standards
I.R.C. 411Minimum vesting standards
I.R.C. 412Minimum funding standards
I.R.C. 413Collectively bargained plans, etc.
I.R.C. 414Definitions and special rules
I.R.C. 415Limitations on benefits and contribution under qualified plans
I.R.C. 416Special rules for top-heavy plans
I.R.C. 417Definitions and special rules for purposes of minimum survivor annuity requirements
I.R.C. 418 to 418DD. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787
I.R.C. 418EInsolvent plans
I.R.C. 419Treatment of funded welfare benefit plans
I.R.C. 419AQualified asset account; limitation on additions to account
I.R.C. 420Transfers of excess pension assets to retiree health accounts
I.R.C. 421General rules
I.R.C. 422Incentive stock options
I.R.C. 422ARenumbered §422
I.R.C. 423Employee stock purchase plans
I.R.C. 424Definitions and special rules
I.R.C. 425Renumbered §424
I.R.C. 430Minimum funding standards for single-employer defined benefit pension plans
I.R.C. 431Minimum funding standards for multiemployer plans
I.R.C. 432Additional funding rules for multiemployer plans in endangered status or critical status
I.R.C. 433Minimum funding standards for CSEC plans
I.R.C. 436Funding-based limits on benefits and benefit accruals under single-employer plans
I.R.C. 441Period for computation of taxable income
I.R.C. 442Change of annual accounting period
I.R.C. 443Returns for a period of less than 12 months
I.R.C. 444Election of taxable year other than required taxable year
I.R.C. 446General rule for methods of accounting
I.R.C. 447Method of accounting for corporations engaged in farming
I.R.C. 448Limitation on use of cash method of accounting
I.R.C. 451General rule for taxable year of inclusion
I.R.C. 452Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
I.R.C. 453Installment method
I.R.C. 453ASpecial rules for nondealers
I.R.C. 453BGain or loss on disposition of installment obligations
I.R.C. 453CRepealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388
I.R.C. 454Obligations issued at discount
I.R.C. 455Prepaid subscription income
I.R.C. 456Prepaid dues income of certain membership organizations
I.R.C. 457Deferred compensation plans of State and local governments and tax-exempt organizations
I.R.C. 457ANonqualified deferred compensation from certain tax indifferent parties
I.R.C. 458Magazines, paperbacks, and records returned after the close of the taxable year
I.R.C. 460Special rules for long-term contracts
I.R.C. 461General rule for taxable year of deduction
I.R.C. 462Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
I.R.C. 463Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387
I.R.C. 464Limitations on deductions for certain farming expenses
I.R.C. 465Deductions limited to amount at risk
I.R.C. 466Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373
I.R.C. 467Certain payments for the use of property or services
I.R.C. 468Special rules for mining and solid waste reclamation and closing costs
I.R.C. 468ASpecial rules for nuclear decommissioning costs
I.R.C. 468BSpecial rules for designated settlement funds
I.R.C. 469Passive activity losses and credits limited
I.R.C. 470Limitation on deductions allocable to property used by governments or other tax-exempt entities
I.R.C. 471General rule for inventories
I.R.C. 472Last-in, first-out inventories
I.R.C. 473Qualified liquidations of LIFO inventories
I.R.C. 474Simplified dollar-value LIFO method for certain small businesses
I.R.C. 475Mark to market accounting method for dealers in securities
I.R.C. 481Adjustments required by changes in method of accounting
I.R.C. 482Allocation of income and deductions among taxpayers
I.R.C. 483Interest on certain deferred payments
I.R.C. 501Exemption from tax on corporations, certain trusts, etc.
I.R.C. 502Feeder organizations
I.R.C. 503Requirements for exemption
I.R.C. 504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
I.R.C. 505Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
I.R.C. 506Organizations required to notify Secretary of intent to operate under 501(c)(4)
I.R.C. 507Termination of private foundation status
I.R.C. 508Special rules with respect to section 501(c)(3) organizations
I.R.C. 509Private foundation defined
I.R.C. 511Imposition of tax on unrelated business income of charitable, etc., organizations
I.R.C. 512Unrelated business taxable income
I.R.C. 513Unrelated trade or business
I.R.C. 514Unrelated debt-financed income
I.R.C. 515Taxes of foreign countries and possessions of the United States
I.R.C. 521Exemption of farmers' cooperatives from tax
I.R.C. 522Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
I.R.C. 526Shipowners' protection and indemnity associations
I.R.C. 527Political organizations
I.R.C. 528Certain homeowners associations
I.R.C. 529Qualified tuition programs
I.R.C. 529AQualified ABLE programs
I.R.C. 530Coverdell education savings accounts
I.R.C. 531Imposition of accumulated earnings tax
I.R.C. 532Corporations subject to accumulated earnings tax
I.R.C. 533Evidence of purpose to avoid income tax
I.R.C. 534Burden of proof
I.R.C. 535Accumulated taxable income
I.R.C. 536Income not placed on annual basis
I.R.C. 537Reasonable needs of the business
I.R.C. 541Imposition of personal holding company tax
I.R.C. 542Definition of personal holding company
I.R.C. 543Personal holding company income
I.R.C. 544Rules for determining stock ownership
I.R.C. 545Undistributed personal holding company income
I.R.C. 546Income not placed on annual basis
I.R.C. 547Deduction for deficiency dividends
I.R.C. 551 to 558Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506
I.R.C. 561Definition of deduction for dividends paid
I.R.C. 562Rules applicable in determining dividends eligible for dividends paid deduction
I.R.C. 563Rules relating to dividends paid after close of taxable year
I.R.C. 564Dividend carryover
I.R.C. 565Consent dividends
I.R.C. 581Definition of bank
I.R.C. 582Bad debts, losses, and gains with respect to securities held by financial institutions
I.R.C. 583Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
I.R.C. 584Common trust funds
I.R.C. 585Reserves for losses on loans of banks
I.R.C. 586Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378
I.R.C. 591Deduction for dividends paid on deposits
I.R.C. 592Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778
I.R.C. 593Reserves for losses on loans
I.R.C. 594Alternative tax for mutual savings banks conducting life insurance business
I.R.C. 595, 596Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857
I.R.C. 597Treatment of transactions in which Federal financial assistance provided
I.R.C. 601Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4, 1976, 90 Stat. 1778
I.R.C. 611Allowance of deduction for depletion
I.R.C. 612Basis for cost depletion
I.R.C. 613Percentage depletion
I.R.C. 613ALimitations on percentage depletion in case of oil and gas wells
I.R.C. 614Definition of property
I.R.C. 615Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
I.R.C. 616Development expenditures
I.R.C. 617Deduction and recapture of certain mining exploration expenditures
I.R.C. 621Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 631Gain or loss in the case of timber, coal, or domestic iron ore
I.R.C. 632Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
I.R.C. 636Income tax treatment of mineral production payments
I.R.C. 638Continental shelf areas
I.R.C. 641Imposition of tax
I.R.C. 642Special rules for credits and deductions
I.R.C. 643Definitions applicable to subparts A, B, C, and D
I.R.C. 644Taxable year of trusts
I.R.C. 645Certain revocable trusts treated as part of estate
I.R.C. 646Tax treatment of electing Alaska Native Settlement Trusts
I.R.C. 651Deduction for trusts distributing current income only
I.R.C. 652Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
I.R.C. 661Deduction for estates and trusts accumulating income or distributing corpus
I.R.C. 662Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
I.R.C. 663Special rules applicable to sections 661 and 662
I.R.C. 664Charitable remainder trusts
I.R.C. 665Definitions applicable to subpart D
I.R.C. 666Accumulation distribution allocated to preceding years
I.R.C. 667Treatment of amounts deemed distributed by trust in preceding years
I.R.C. 668Interest charge on accumulation distributions from foreign trusts
I.R.C. 669Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578
I.R.C. 671Trust income, deductions, and credits attributable to grantors and others as substantial owners
I.R.C. 672Definitions and rules
I.R.C. 673Reversionary interests
I.R.C. 674Power to control beneficial enjoyment
I.R.C. 675Administrative powers
I.R.C. 676Power to revoke
I.R.C. 677Income for benefit of grantor
I.R.C. 678Person other than grantor treated as substantial owner
I.R.C. 679Foreign trusts having one or more United States beneficiaries
I.R.C. 681Limitation on charitable deduction
I.R.C. 682Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
I.R.C. 683Use of trust as an exchange fund
I.R.C. 684Recognition of gain on certain transfers to certain foreign trusts and estates
I.R.C. 685Treatment of funeral trusts
I.R.C. 691Recipients of income in respect of decedents
I.R.C. 692Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
I.R.C. 701Partners, not partnership, subject to tax
I.R.C. 702Income and credits of partner
I.R.C. 703Partnership computations
I.R.C. 704Partner's distributive share
I.R.C. 705Determination of basis of partner's interest
I.R.C. 706Taxable years of partner and partnership
I.R.C. 707Transactions between partner and partnership
I.R.C. 708Continuation of partnership
I.R.C. 709Treatment of organization and syndication fees
I.R.C. 721Nonrecognition of gain or loss on contribution
I.R.C. 722Basis of contributing partner's interest
I.R.C. 723Basis of property contributed to partnership
I.R.C. 724Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
I.R.C. 731Extent of recognition of gain or loss on distribution
I.R.C. 732Basis of distributed property other than money
I.R.C. 733Basis of distributee partner's interest
I.R.C. 734Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
I.R.C. 735Character of gain or loss on disposition of distributed property
I.R.C. 736Payments to a retiring partner or a deceased partner's successor in interest
I.R.C. 737Recognition of precontribution gain in case of certain distributions to contributing partner
I.R.C. 741Recognition and character of gain or loss on sale or exchange
I.R.C. 742Basis of transferee partner's interest
I.R.C. 743Special rules where section 754 election or substantial built-in loss
I.R.C. 751Unrealized receivables and inventory items
I.R.C. 752Treatment of certain liabilities
I.R.C. 753Partner receiving income in respect of decedent
I.R.C. 754Manner of electing optional adjustment to basis of partnership property
I.R.C. 755Rules for allocation of basis
I.R.C. 761Terms defined
I.R.C. 771 to 777Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625
I.R.C. 801Tax imposed
I.R.C. 803Life insurance gross income
I.R.C. 804Life insurance deductions
I.R.C. 805General deductions
I.R.C. 806Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 807Rules for certain reserves
I.R.C. 808Policyholder dividends deduction
I.R.C. 809Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
I.R.C. 810Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 811Accounting provisions
I.R.C. 812Definition of company's share and policyholder's share
I.R.C. 813Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
I.R.C. 814Contiguous country branches of domestic life insurance companies
I.R.C. 815Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
I.R.C. 816Life insurance company defined
I.R.C. 817Treatment of variable contracts
I.R.C. 817ASpecial rules for modified guaranteed contracts
I.R.C. 818Other definitions and special rules
I.R.C. 831Tax on insurance companies other than life insurance companies
I.R.C. 832Insurance company taxable income
I.R.C. 833Treatment of Blue Cross and Blue Shield organizations, etc.
I.R.C. 834Determination of taxable investment income
I.R.C. 835Election by reciprocal
I.R.C. 841Credit for foreign taxes
I.R.C. 842Foreign companies carrying on insurance business
I.R.C. 843Annual accounting period
I.R.C. 844Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
I.R.C. 845Certain reinsurance agreements
I.R.C. 846Discounted unpaid losses defined
I.R.C. 847Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
I.R.C. 848Capitalization of certain policy acquisition expenses
I.R.C. 851Definition of regulated investment company
I.R.C. 852Taxation of regulated investment companies and their shareholders
I.R.C. 853Foreign tax credit allowed to shareholders
I.R.C. 853ACredits from tax credit bonds allowed to shareholders
I.R.C. 854Limitations applicable to dividends received from regulated investment company
I.R.C. 855Dividends paid by regulated investment company after close of taxable year
I.R.C. 856Definition of real estate investment trust
I.R.C. 857Taxation of real estate investment trusts and their beneficiaries
I.R.C. 858Dividends paid by real estate investment trust after close of taxable year
I.R.C. 859Adoption of annual accounting period
I.R.C. 860Deduction for deficiency dividends
I.R.C. 860ATaxation of REMIC's
I.R.C. 860BTaxation of holders of regular interests
I.R.C. 860CTaxation of residual interests
I.R.C. 860DREMIC defined
I.R.C. 860ETreatment of income in excess of daily accruals on residual interests
I.R.C. 860FOther rules
I.R.C. 860GOther definitions and special rules
I.R.C. 860H to 860LRepealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593
I.R.C. 861Income from sources within the United States
I.R.C. 862Income from sources without the United States
I.R.C. 863Special rules for determining source
I.R.C. 864Definitions and special rules
I.R.C. 865Source rules for personal property sales
I.R.C. 871Tax on nonresident alien individuals
I.R.C. 872Gross income
I.R.C. 873Deductions
I.R.C. 874Allowance of deductions and credits
I.R.C. 875Partnerships; beneficiaries of estates and trusts
I.R.C. 876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
I.R.C. 877Expatriation to avoid tax
I.R.C. 877ATax responsibilities of expatriation
I.R.C. 878Foreign educational, charitable, and certain other exempt organizations
I.R.C. 879Tax treatment of certain community income in the case of nonresident alien individuals
I.R.C. 881Tax on income of foreign corporations not connected with United States business
I.R.C. 882Tax on income of foreign corporations connected with United States business
I.R.C. 883Exclusions from gross income
I.R.C. 884Branch profits tax
I.R.C. 885Cross references
I.R.C. 887Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
I.R.C. 891Doubling of rates of tax on citizens and corporations of certain foreign countries
I.R.C. 892Income of foreign governments and of international organizations
I.R.C. 893Compensation of employees of foreign governments or international organizations
I.R.C. 894Income affected by treaty
I.R.C. 895Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
I.R.C. 896Adjustment of tax on nationals, residents, and corporations of certain foreign countries
I.R.C. 897Disposition of investment in United States real property
I.R.C. 898Taxable year of certain foreign corporations
I.R.C. 901Taxes of foreign countries and of possessions of United States
I.R.C. 902Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221
I.R.C. 903Credit for taxes in lieu of income, etc., taxes
I.R.C. 904Limitation on credit
I.R.C. 905Applicable rules
I.R.C. 906Nonresident alien individuals and foreign corporations
I.R.C. 907Special rules in case of foreign oil and gas income
I.R.C. 908Reduction of credit for participation in or cooperation with an international boycott
I.R.C. 909Suspension of taxes and credits until related income taken into account
I.R.C. 911Citizens or residents of the United States living abroad
I.R.C. 912Exemption for certain allowances
I.R.C. 913Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194
I.R.C. 921 to 927Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423
I.R.C. 931Income from sources within Guam, American Samoa, or the Northern Mariana Islands
I.R.C. 932Coordination of United States and Virgin Islands income taxes
I.R.C. 933Income from sources within Puerto Rico
I.R.C. 934Limitation on reduction in income tax liability incurred to the Virgin Islands
I.R.C. 934ARepealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
I.R.C. 935Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
I.R.C. 936Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
I.R.C. 937Residence and source rules involving possessions
I.R.C. 941 to 943Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423
I.R.C. 951Amounts included in gross income of United States shareholders
I.R.C. 951AGlobal intangible low-taxed income included in gross income of United States shareholders
I.R.C. 952Subpart F income defined
I.R.C. 953Insurance income
I.R.C. 954Foreign base company income
I.R.C. 955Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
I.R.C. 956Investment of earnings in United States property
I.R.C. 956ARepealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
I.R.C. 957Controlled foreign corporations; United States persons
I.R.C. 958Rules for determining stock ownership
I.R.C. 959Exclusion from gross income of previously taxed earnings and profits
I.R.C. 960Deemed paid credit for subpart F inclusions
I.R.C. 961Adjustments to basis of stock in controlled foreign corporations and of other property
I.R.C. 962Election by individuals to be subject to tax at corporate rates
I.R.C. 963Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
I.R.C. 964Miscellaneous provisions
I.R.C. 965Treatment of deferred foreign income upon transition to participation exemption system of taxation
I.R.C. 970Reduction of subpart F income of export trade corporations
I.R.C. 971Definitions
I.R.C. 972Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
I.R.C. 981Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614
I.R.C. 982Admissibility of documentation maintained in foreign countries
I.R.C. 985Functional currency
I.R.C. 986Determination of foreign taxes and foreign corporation's earnings and profits
I.R.C. 987Branch transactions
I.R.C. 988Treatment of certain foreign currency transactions
I.R.C. 989Other definitions and special rules
I.R.C. 991Taxation of a domestic international sales corporation
I.R.C. 992Requirements of a domestic international sales corporation
I.R.C. 993Definitions and special rules
I.R.C. 994Inter-company pricing rules
I.R.C. 995Taxation of DISC income to shareholders
I.R.C. 996Rules for allocation in the case of distributions and losses
I.R.C. 997Special subchapter C rules
I.R.C. 999Reports by taxpayers; determinations
I.R.C. 1000Reserved
I.R.C. 1001Determination of amount of and recognition of gain or loss
I.R.C. 1002Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
I.R.C. 1011Adjusted basis for determining gain or loss
I.R.C. 1012Basis of property—cost
I.R.C. 1013Basis of property included in inventory
I.R.C. 1014Basis of property acquired from a decedent
I.R.C. 1015Basis of property acquired by gifts and transfers in trust
I.R.C. 1016Adjustments to basis
I.R.C. 1017Discharge of indebtedness
I.R.C. 1018Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
I.R.C. 1019Property on which lessee has made improvements
I.R.C. 1020Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
I.R.C. 1021Sale of annuities
I.R.C. 1022Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 1023Cross references
I.R.C. 1024Renumbered §1023
I.R.C. 1031Exchange of real property held for productive use or investment
I.R.C. 1032Exchange of stock for property
I.R.C. 1033Involuntary conversions
I.R.C. 1034Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
I.R.C. 1035Certain exchanges of insurance policies
I.R.C. 1036Stock for stock of same corporation
I.R.C. 1037Certain exchanges of United States obligations
I.R.C. 1038Certain reacquisitions of real property
I.R.C. 1039Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1040Transfer of certain farm, etc., real property
I.R.C. 1041Transfers of property between spouses or incident to divorce
I.R.C. 1042Sales of stock to employee stock ownership plans or certain cooperatives
I.R.C. 1043Sale of property to comply with conflict-of-interest requirements
I.R.C. 1044Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
I.R.C. 1045Rollover of gain from qualified small business stock to another qualified small business stock
I.R.C. 1051Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
I.R.C. 1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
I.R.C. 1053Property acquired before March 1, 1913
I.R.C. 1054Certain stock of Federal National Mortgage Association
I.R.C. 1055Redeemable ground rents
I.R.C. 1056Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
I.R.C. 1057Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
I.R.C. 1058Transfers of securities under certain agreements
I.R.C. 1059Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
I.R.C. 1059ALimitation on taxpayer's basis or inventory cost in property imported from related persons
I.R.C. 1060Special allocation rules for certain asset acquisitions
I.R.C. 1061Partnership interests held in connection with performance of services
I.R.C. 1062Cross references
I.R.C. 1071Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93
I.R.C. 1081 to 1083Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610
I.R.C. 1091Loss from wash sales of stock or securities
I.R.C. 1092Straddles
I.R.C. 1101 to 1103Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1111Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786
I.R.C. 1201Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
I.R.C. 1202Partial exclusion for gain from certain small business stock
I.R.C. 1211Limitation on capital losses
I.R.C. 1212Capital loss carrybacks and carryovers
I.R.C. 1221Capital asset defined
I.R.C. 1222Other terms relating to capital gains and losses
I.R.C. 1223Holding period of property
I.R.C. 1231Property used in the trade or business and involuntary conversions
I.R.C. 1232 to 1232BRepealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
I.R.C. 1233Gains and losses from short sales
I.R.C. 1234Options to buy or sell
I.R.C. 1234AGains or losses from certain terminations
I.R.C. 1234BGains or losses from securities futures contracts
I.R.C. 1235Sale or exchange of patents
I.R.C. 1236Dealers in securities
I.R.C. 1237Real property subdivided for sale
I.R.C. 1238Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 1239Gain from sale of depreciable property between certain related taxpayers
I.R.C. 1240Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
I.R.C. 1241Cancellation of lease or distributor's agreement
I.R.C. 1242Losses on small business investment company stock
I.R.C. 1243Loss of small business investment company
I.R.C. 1244Losses on small business stock
I.R.C. 1245Gain from dispositions of certain depreciable property
I.R.C. 1246, 1247Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
I.R.C. 1248Gain from certain sales or exchanges of stock in certain foreign corporations
I.R.C. 1249Gain from certain sales or exchanges of patents, etc., to foreign corporations
I.R.C. 1250Gain from dispositions of certain depreciable realty
I.R.C. 1251Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
I.R.C. 1252Gain from disposition of farm land
I.R.C. 1253Transfers of franchises, trademarks, and trade names
I.R.C. 1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
I.R.C. 1255Gain from disposition of section 126 property
I.R.C. 1256Section 1256 contracts marked to market
I.R.C. 1257Disposition of converted wetlands or highly erodible croplands
I.R.C. 1258Recharacterization of gain from certain financial transactions
I.R.C. 1259Constructive sales treatment for appreciated financial positions
I.R.C. 1260Gains from constructive ownership transactions
I.R.C. 1271Treatment of amounts received on retirement or sale or exchange of debt instruments
I.R.C. 1272Current inclusion in income of original issue discount
I.R.C. 1273Determination of amount of original issue discount
I.R.C. 1274Determination of issue price in the case of certain debt instruments issued for property
I.R.C. 1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000
I.R.C. 1275Other definitions and special rules
I.R.C. 1276Disposition gain representing accrued market discount treated as ordinary income
I.R.C. 1277Deferral of interest deduction allocable to accrued market discount
I.R.C. 1278Definitions and special rules
I.R.C. 1281Current inclusion in income of discount on certain short-term obligations
I.R.C. 1282Deferral of interest deduction allocable to accrued discount
I.R.C. 1283Definitions and special rules
I.R.C. 1286Tax treatment of stripped bonds
I.R.C. 1287Denial of capital gain treatment for gains on certain obligations not in registered form
I.R.C. 1288Treatment of original issue discount on tax-exempt obligations
I.R.C. 1291Interest on tax deferral
I.R.C. 1293Current taxation of income from qualified electing funds
I.R.C. 1294Election to extend time for payment of tax on undistributed earnings
I.R.C. 1295Qualified electing fund
I.R.C. 1296Election of mark to market for marketable stock
I.R.C. 1297Passive foreign investment company
I.R.C. 1298Special rules
I.R.C. 1301Averaging of farm income
I.R.C. 1311Correction of error
I.R.C. 1312Circumstances of adjustment
I.R.C. 1313Definitions
I.R.C. 1314Amount and method of adjustment
I.R.C. 1315Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
I.R.C. 1321Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788
I.R.C. 1331 to 1337Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
I.R.C. 1341Computation of tax where taxpayer restores substantial amount held under claim of right
I.R.C. 1342Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
I.R.C. 1346Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788
I.R.C. 1347Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
I.R.C. 1348Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183
I.R.C. 1351Treatment of recoveries of foreign expropriation losses
I.R.C. 1352Alternative tax on qualifying shipping activities
I.R.C. 1353Notional shipping income
I.R.C. 1354Alternative tax election; revocation; termination
I.R.C. 1355Definitions and special rules
I.R.C. 1356Qualifying shipping activities
I.R.C. 1357Items not subject to regular tax; depreciation; interest
I.R.C. 1358Allocation of credits, income, and deductions
I.R.C. 1359Disposition of qualifying vessels
I.R.C. 1361S corporation defined
I.R.C. 1362Election; revocation; termination
I.R.C. 1363Effect of election on corporation
I.R.C. 1366Pass-thru of items to shareholders
I.R.C. 1367Adjustments to basis of stock of shareholders, etc.
I.R.C. 1368Distributions
I.R.C. 1371Coordination with subchapter C
I.R.C. 1372Partnership rules to apply for fringe benefit purposes
I.R.C. 1373Foreign income
I.R.C. 1374Tax imposed on certain built-in gains
I.R.C. 1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
I.R.C. 1377Definitions and special rule
I.R.C. 1378Taxable year of S corporation
I.R.C. 1379Transitional rules on enactment
I.R.C. 1381Organizations to which part applies
I.R.C. 1382Taxable income of cooperatives
I.R.C. 1383Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
I.R.C. 1385Amounts includible in patron's gross income
I.R.C. 1388Definitions; special rules
I.R.C. 1391Designation procedure
I.R.C. 1392Eligibility criteria
I.R.C. 1393Definitions and special rules
I.R.C. 1394Tax-exempt enterprise zone facility bonds
I.R.C. 1396Empowerment zone employment credit
I.R.C. 1397Other definitions and special rules
I.R.C. 1397AIncrease in expensing under section 179
I.R.C. 1397BNonrecognition of gain on rollover of empowerment zone investments
I.R.C. 1397CEnterprise zone business defined
I.R.C. 1397DQualified zone property defined
I.R.C. 1397ERepealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 1397FRegulations
I.R.C. 1398Rules relating to individuals' title 11 cases
I.R.C. 1399No separate taxable entities for partnerships, corporations, etc.
I.R.C. 1400 to 1400CC. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209
I.R.C. 1400E to 1400JJ. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210
I.R.C. 1400L to 1400U-3U–3. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211
I.R.C. 1400Z-1Designation
I.R.C. 1400Z-2Special rules for capital gains invested in opportunity zones
I.R.C. 1401Rate of tax
I.R.C. 1402Definitions
I.R.C. 1403Miscellaneous provisions
I.R.C. 1411Imposition of tax
I.R.C. 1441Withholding of tax on nonresident aliens
I.R.C. 1442Withholding of tax on foreign corporations
I.R.C. 1443Foreign tax-exempt organizations
I.R.C. 1444Withholding on Virgin Islands source income
I.R.C. 1445Withholding of tax on dispositions of United States real property interests
I.R.C. 1446Withholding of tax on foreign partners' share of effectively connected income
I.R.C. 1451Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844
I.R.C. 1461Liability for withheld tax
I.R.C. 1462Withheld tax as credit to recipient of income
I.R.C. 1463Tax paid by recipient of income
I.R.C. 1464Refunds and credits with respect to withheld tax
I.R.C. 1465Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789
I.R.C. 1471Withholdable payments to foreign financial institutions
I.R.C. 1472Withholdable payments to other foreign entities
I.R.C. 1473Definitions
I.R.C. 1474Special rules
I.R.C. 1491, 1492Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
I.R.C. 1493Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13, 1966, 80 Stat. 1554
I.R.C. 1494Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
I.R.C. 1501Privilege to file consolidated returns
I.R.C. 1502Regulations
I.R.C. 1503Computation and payment of tax
I.R.C. 1504Definitions
I.R.C. 1505Cross references
I.R.C. 1551Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
I.R.C. 1552Earnings and profits
I.R.C. 1561Limitation on accumulated earnings credit in the case of certain controlled corporations
I.R.C. 1562Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600
I.R.C. 1563Definitions and special rules
I.R.C. 1564Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 2001Imposition and rate of tax
I.R.C. 2002Liability for payment
I.R.C. 2010Unified credit against estate tax
I.R.C. 2011Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
I.R.C. 2012Credit for gift tax
I.R.C. 2013Credit for tax on prior transfers
I.R.C. 2014Credit for foreign death taxes
I.R.C. 2015Credit for death taxes on remainders
I.R.C. 2016Recovery of taxes claimed as credit
I.R.C. 2031Definition of gross estate
I.R.C. 2032Alternate valuation
I.R.C. 2032AValuation of certain farm, etc., real property
I.R.C. 2033Property in which the decedent had an interest
I.R.C. 2033ARenumbered §2057
I.R.C. 2034Dower or curtesy interests
I.R.C. 2035Adjustments for certain gifts made within 3 years of decedent's death
I.R.C. 2036Transfers with retained life estate
I.R.C. 2037Transfers taking effect at death
I.R.C. 2038Revocable transfers
I.R.C. 2039Annuities
I.R.C. 2040Joint interests
I.R.C. 2041Powers of appointment
I.R.C. 2042Proceeds of life insurance
I.R.C. 2043Transfers for insufficient consideration
I.R.C. 2044Certain property for which marital deduction was previously allowed
I.R.C. 2045Prior interests
I.R.C. 2046Disclaimers
I.R.C. 2051Definition of taxable estate
I.R.C. 2052Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
I.R.C. 2053Expenses, indebtedness, and taxes
I.R.C. 2054Losses
I.R.C. 2055Transfers for public, charitable, and religious uses
I.R.C. 2056Bequests, etc., to surviving spouse
I.R.C. 2056AQualified domestic trust
I.R.C. 2057Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051
I.R.C. 2058State death taxes
I.R.C. 2101Tax imposed
I.R.C. 2102Credits against tax
I.R.C. 2103Definition of gross estate
I.R.C. 2104Property within the United States
I.R.C. 2105Property without the United States
I.R.C. 2106Taxable estate
I.R.C. 2107Expatriation to avoid tax
I.R.C. 2108Application of pre-1967 estate tax provisions
I.R.C. 2201Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
I.R.C. 2202Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
I.R.C. 2203Definition of executor
I.R.C. 2204Discharge of fiduciary from personal liability
I.R.C. 2205Reimbursement out of estate
I.R.C. 2206Liability of life insurance beneficiaries
I.R.C. 2207Liability of recipient of property over which decedent had power of appointment
I.R.C. 2207ARight of recovery in the case of certain marital deduction property
I.R.C. 2207BRight of recovery where decedent retained interest
I.R.C. 2208Certain residents of possessions considered citizens of the United States
I.R.C. 2209Certain residents of possessions considered nonresidents not citizens of the United States
I.R.C. 2210Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 2501Imposition of tax
I.R.C. 2502Rate of tax
I.R.C. 2503Taxable gifts
I.R.C. 2504Taxable gifts for preceding calendar periods
I.R.C. 2505Unified credit against gift tax
I.R.C. 2511Transfers in general
I.R.C. 2512Valuation of gifts
I.R.C. 2513Gift by husband or wife to third party
I.R.C. 2514Powers of appointment
I.R.C. 2515Treatment of generation-skipping transfer tax
I.R.C. 2515ARepealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
I.R.C. 2516Certain property settlements
I.R.C. 2517Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
I.R.C. 2518Disclaimers
I.R.C. 2519Dispositions of certain life estates
I.R.C. 2521Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
I.R.C. 2522Charitable and similar gifts
I.R.C. 2523Gift to spouse
I.R.C. 2524Extent of deductions
I.R.C. 2601Tax imposed
I.R.C. 2602Amount of tax
I.R.C. 2603Liability for tax
I.R.C. 2604Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051
I.R.C. 2611Generation-skipping transfer defined
I.R.C. 2612Taxable termination; taxable distribution; direct skip
I.R.C. 2613Skip person and non-skip person defined
I.R.C. 2614Omitted
I.R.C. 2621Taxable amount in case of taxable distribution
I.R.C. 2622Taxable amount in case of taxable termination
I.R.C. 2623Taxable amount in case of direct skip
I.R.C. 2624Valuation
I.R.C. 2631GST exemption
I.R.C. 2632Special rules for allocation of GST exemption
I.R.C. 2641Applicable rate
I.R.C. 2642Inclusion ratio
I.R.C. 2651Generation assignment
I.R.C. 2652Other definitions
I.R.C. 2653Taxation of multiple skips
I.R.C. 2654Special rules
I.R.C. 2661Administration
I.R.C. 2662Return requirements
I.R.C. 2663Regulations
I.R.C. 2664Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 2701Special valuation rules in case of transfers of certain interests in corporations or partnerships
I.R.C. 2702Special valuation rules in case of transfers of interests in trusts
I.R.C. 2703Certain rights and restrictions disregarded
I.R.C. 2704Treatment of certain lapsing rights and restrictions
I.R.C. 2801Imposition of tax
I.R.C. 3101Rate of tax
I.R.C. 3102Deduction of tax from wages
I.R.C. 3111Rate of tax
I.R.C. 3112Instrumentalities of the United States
I.R.C. 3113Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4, 1976, 90 Stat. 1806
I.R.C. 3121Definitions
I.R.C. 3122Federal service
I.R.C. 3123Deductions as constructive payments
I.R.C. 3124Estimate of revenue reduction
I.R.C. 3125Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
I.R.C. 3126Return and payment by governmental employer
I.R.C. 3127Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
I.R.C. 3128Short title
I.R.C. 3201Rate of tax
I.R.C. 3202Deduction of tax from compensation
I.R.C. 3211Rate of tax
I.R.C. 3212Determination of compensation
I.R.C. 3221Rate of tax
I.R.C. 3231Definitions
I.R.C. 3232Court jurisdiction
I.R.C. 3233Short title
I.R.C. 3241Determination of tier 2 tax rate based on average account benefits ratio
I.R.C. 3301Rate of tax
I.R.C. 3302Credits against tax
I.R.C. 3303Conditions of additional credit allowance
I.R.C. 3304Approval of State laws
I.R.C. 3305Applicability of State law
I.R.C. 3306Definitions
I.R.C. 3307Deductions as constructive payments
I.R.C. 3308Instrumentalities of the United States
I.R.C. 3309State law coverage of services performed for nonprofit organizations or governmental entities
I.R.C. 3310Judicial review
I.R.C. 3311Short title
I.R.C. 3321Imposition of tax
I.R.C. 3322Definitions
I.R.C. 3323Omitted
I.R.C. 3401Definitions
I.R.C. 3402Income tax collected at source
I.R.C. 3403Liability for tax
I.R.C. 3404Return and payment by governmental employer
I.R.C. 3405Special rules for pensions, annuities, and certain other deferred income
I.R.C. 3406Backup withholding
I.R.C. 3451 to 3456Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369
I.R.C. 3501Collection and payment of taxes
I.R.C. 3502Nondeductibility of taxes in computing taxable income
I.R.C. 3503Erroneous payments
I.R.C. 3504Acts to be performed by agents
I.R.C. 3505Liability of third parties paying or providing for wages
I.R.C. 3506Individuals providing companion sitting placement services
I.R.C. 3507Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
I.R.C. 3508Treatment of real estate agents and direct sellers
I.R.C. 3509Determination of employer's liability for certain employment taxes
I.R.C. 3510Coordination of collection of domestic service employment taxes with collection of income taxes
I.R.C. 3511Certified professional employer organizations
I.R.C. 3512Treatment of certain persons as employers with respect to motion picture projects
I.R.C. 4001 to 4003Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052
I.R.C. 4041Imposition of tax
I.R.C. 4042Tax on fuel used in commercial transportation on inland waterways
I.R.C. 4043Surtax on fuel used in aircraft part of a fractional ownership program
I.R.C. 4051Imposition of tax on heavy trucks and trailers sold at retail
I.R.C. 4052Definitions and special rules
I.R.C. 4053Exemptions
I.R.C. 4061 to 4063Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980
I.R.C. 4064Gas guzzler tax
I.R.C. 4071Imposition of tax
I.R.C. 4072Definitions
I.R.C. 4073Exemptions
I.R.C. 4081Imposition of tax
I.R.C. 4082Exemptions for diesel fuel and kerosene
I.R.C. 4083Definitions; special rule; administrative authority
I.R.C. 4084Cross references
I.R.C. 4101Registration and bond
I.R.C. 4102Inspection of records by local officers
I.R.C. 4103Certain additional persons liable for tax where willful failure to pay
I.R.C. 4104Information reporting for persons claiming certain tax benefits
I.R.C. 4105Two-party exchanges
I.R.C. 4121Imposition of tax
I.R.C. 4131Imposition of tax
I.R.C. 4132Definitions and special rules
I.R.C. 4161Imposition of tax
I.R.C. 4162Definitions; treatment of certain resales
I.R.C. 4171 to 4173Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140
I.R.C. 4181Imposition of tax
I.R.C. 4182Exemptions
I.R.C. 4191Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec. 20, 2019, 133 Stat. 3118
I.R.C. 4216Definition of price
I.R.C. 4217Leases
I.R.C. 4218Use by manufacturer or importer considered sale
I.R.C. 4219Application of tax in case of sales by other than manufacturer or importer
I.R.C. 4220 to 4225Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282
I.R.C. 4221Certain tax-free sales
I.R.C. 4222Registration
I.R.C. 4223Special rules relating to further manufacture
I.R.C. 4224Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 1965, 79 Stat. 136
I.R.C. 4225Exemption of articles manufactured or produced by Indians
I.R.C. 4226Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4, 1976, 90 Stat. 1811
I.R.C. 4227Cross reference
I.R.C. 4231 to 4234Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145
I.R.C. 4241 to 4243Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145
I.R.C. 4251Imposition of tax
I.R.C. 4252Definitions
I.R.C. 4253Exemptions
I.R.C. 4254Computation of tax
I.R.C. 4261Imposition of tax
I.R.C. 4262Definition of taxable transportation
I.R.C. 4263Special rules
I.R.C. 4271Imposition of tax
I.R.C. 4272Definition of taxable transportation, etc.
I.R.C. 4281Small aircraft on nonestablished lines
I.R.C. 4282Transportation by air for other members of affiliated group
I.R.C. 4283Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436
I.R.C. 4286, 4287Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148
I.R.C. 4291Cases where persons receiving payment must collect tax
I.R.C. 4292Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
I.R.C. 4293Exemption for United States and possessions
I.R.C. 4294, 4295Repealed. Pub. L. 94–455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812
I.R.C. 4371Imposition of tax
I.R.C. 4372Definitions
I.R.C. 4373Exemptions
I.R.C. 4374Liability for tax
I.R.C. 4375Health insurance
I.R.C. 4376Self-insured health plans
I.R.C. 4377Definitions and special rules
I.R.C. 4401Imposition of tax
I.R.C. 4402Exemptions
I.R.C. 4403Record requirements
I.R.C. 4404Territorial extent
I.R.C. 4405Cross references
I.R.C. 4411Imposition of tax
I.R.C. 4412Registration
I.R.C. 4413Certain provisions made applicable
I.R.C. 4414Cross references
I.R.C. 4421Definitions
I.R.C. 4422Applicability of Federal and State laws
I.R.C. 4423Inspection of books
I.R.C. 4424Disclosure of wagering tax information
I.R.C. 4461Imposition of tax
I.R.C. 4462Definitions and special rules
I.R.C. 4471Imposition of tax
I.R.C. 4472Definitions
I.R.C. 4471 to 4474Repealed. Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149
I.R.C. 4481Imposition of tax
I.R.C. 4482Definitions
I.R.C. 4483Exemptions
I.R.C. 4484Cross references
I.R.C. 4491 to 4494Repealed. Pub. L. 97–248, title II, §280(c)(1), Sept. 3, 1982, 96 Stat. 564
I.R.C. 4495 to 4498Repealed. Pub. L. 105–34, title XIV, §1432(b)(1), Aug. 5, 1997, 111 Stat. 1050
I.R.C. 4501 to 4503Repealed. Pub. L. 101–508, title XI, §11801(a)(48), Nov. 5, 1990, 104 Stat. 1388–522
I.R.C. 4521Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4531, 4532Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4541, 4542Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4551 to 4553Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4561, 4562Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4571, 4572Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4581, 4582Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4591 to 4597Repealed. Pub. L. 94–455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
I.R.C. 4601 to 4603Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 4611Imposition of tax
I.R.C. 4612Definitions and special rules
I.R.C. 4661Imposition of tax
I.R.C. 4662Definitions and special rules
I.R.C. 4671Imposition of tax
I.R.C. 4672Definitions and special rules
I.R.C. 4681Imposition of tax
I.R.C. 4682Definitions and special rules
I.R.C. 4701Tax on issuer of registration-required obligation not in registered form
I.R.C. 4901Payment of tax
I.R.C. 4902Liability of partners
I.R.C. 4903Liability in case of business in more than one location
I.R.C. 4904Liability in case of different businesses of same ownership and location
I.R.C. 4905Liability in case of death or change of location
I.R.C. 4906Application of State laws
I.R.C. 4907Federal agencies or instrumentalities
I.R.C. 4911Tax on excess expenditures to influence legislation
I.R.C. 4912Tax on disqualifying lobbying expenditures of certain organizations
I.R.C. 4940Excise tax based on investment income
I.R.C. 4941Taxes on self-dealing
I.R.C. 4942Taxes on failure to distribute income
I.R.C. 4943Taxes on excess business holdings
I.R.C. 4944Taxes on investments which jeopardize charitable purpose
I.R.C. 4945Taxes on taxable expenditures
I.R.C. 4946Definitions and special rules
I.R.C. 4947Application of taxes to certain nonexempt trusts
I.R.C. 4948Application of taxes and denial of exemption with respect to certain foreign organizations
I.R.C. 4951Taxes on self-dealing
I.R.C. 4952Taxes on taxable expenditures
I.R.C. 4953Tax on excess contributions to black lung benefit trusts
I.R.C. 4955Taxes on political expenditures of section 501(c)(3) organizations
I.R.C. 4958Taxes on excess benefit transactions
I.R.C. 4959Taxes on failures by hospital organizations
I.R.C. 4960Tax on excess tax-exempt organization executive compensation
I.R.C. 4961Abatement of second tier taxes where there is correction
I.R.C. 4962Abatement of first tier taxes in certain cases
I.R.C. 4963Definitions
I.R.C. 4965Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
I.R.C. 4966Taxes on taxable distributions
I.R.C. 4967Taxes on prohibited benefits
I.R.C. 4968Excise tax based on investment income of private colleges and universities
I.R.C. 4971Taxes on failure to meet minimum funding standards
I.R.C. 4972Tax on nondeductible contributions to qualified employer plans
I.R.C. 4973Tax on excess contributions to certain tax-favored accounts and annuities
I.R.C. 4974Excise tax on certain accumulations in qualified retirement plans
I.R.C. 4975Tax on prohibited transactions
I.R.C. 4976Taxes with respect to funded welfare benefit plans
I.R.C. 4977Tax on certain fringe benefits provided by an employer
I.R.C. 4978Tax on certain dispositions by employee stock ownership plans and certain cooperatives
I.R.C. 4978ARepealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
I.R.C. 4978BRepealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
I.R.C. 4979Tax on certain excess contributions
I.R.C. 4979ATax on certain prohibited allocations of qualified securities
I.R.C. 4980Tax on reversion of qualified plan assets to employer
I.R.C. 4980ARepealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
I.R.C. 4980BFailure to satisfy continuation coverage requirements of group health plans
I.R.C. 4980CRequirements for issuers of qualified long-term care insurance contracts
I.R.C. 4980DFailure to meet certain group health plan requirements
I.R.C. 4980EFailure of employer to make comparable Archer MSA contributions
I.R.C. 4980FFailure of applicable plans reducing benefit accruals to satisfy notice requirements
I.R.C. 4980GFailure of employer to make comparable health savings account contributions
I.R.C. 4980HShared responsibility for employers regarding health coverage
I.R.C. 4980IRepealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119
I.R.C. 4981Excise tax on undistributed income of real estate investment trusts
I.R.C. 4982Excise tax on undistributed income of regulated investment companies
I.R.C. 4985Stock compensation of insiders in expatriated corporations
I.R.C. 4999Golden parachute payments
I.R.C. 5000Certain group health plans
I.R.C. 5000ARequirement to maintain minimum essential coverage
I.R.C. 5000BImposition of tax on indoor tanning services
I.R.C. 5000CImposition of tax on certain foreign procurement
I.R.C. 5001Imposition, rate, and attachment of tax
I.R.C. 5002Definitions
I.R.C. 5003Cross references to exemptions, etc.
I.R.C. 5004Lien for tax
I.R.C. 5005Persons liable for tax
I.R.C. 5006Determination of tax
I.R.C. 5007Collection of tax on distilled spirits
I.R.C. 5008Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
I.R.C. 5009Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281
I.R.C. 5010Credit for wine content and for flavors content
I.R.C. 5011Income tax credit for average cost of carrying excise tax
I.R.C. 5021 to 5026Repealed. Pub. L. 96–39, title VIII, §803(a), July 26, 1979, 93 Stat. 274
I.R.C. 5041Imposition and rate of tax
I.R.C. 5042Exemption from tax
I.R.C. 5043Collection of taxes on wines
I.R.C. 5044Refund of tax on wine
I.R.C. 5045Cross references
I.R.C. 5051Imposition and rate of tax
I.R.C. 5052Definitions
I.R.C. 5053Exemptions
I.R.C. 5054Determination and collection of tax on beer
I.R.C. 5055Drawback of tax
I.R.C. 5056Refund and credit of tax, or relief from liability
I.R.C. 5061Method of collecting tax
I.R.C. 5062Refund and drawback in case of exportation
I.R.C. 5063Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150
I.R.C. 5064Losses resulting from disaster, vandalism, or malicious mischief
I.R.C. 5065Territorial extent of law
I.R.C. 5066Distilled spirits for use of foreign embassies, legations, etc.
I.R.C. 5067Cross reference
I.R.C. 5101Notice of manufacture of still; notice of set up of still
I.R.C. 5102Definition of manufacturer of stills
I.R.C. 5111Eligibility
I.R.C. 5112Registration and regulation
I.R.C. 5113Investigation of claims
I.R.C. 5114Drawback
I.R.C. 5121Recordkeeping by wholesale dealers
I.R.C. 5122Recordkeeping by retail dealers
I.R.C. 5123Preservation and inspection of records, and entry of premises for inspection
I.R.C. 5124Registration by dealers
I.R.C. 5131Packaging distilled spirits for industrial uses
I.R.C. 5132Prohibited purchases by dealers
I.R.C. 5171Establishment
I.R.C. 5172Application
I.R.C. 5173Bonds
I.R.C. 5174Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282
I.R.C. 5175Export bonds
I.R.C. 5176New or renewed bonds
I.R.C. 5177Other provisions relating to bonds
I.R.C. 5178Premises of distilled spirits plants
I.R.C. 5179Registration of stills
I.R.C. 5180Signs
I.R.C. 5181Distilled spirits for fuel use
I.R.C. 5182Cross references
I.R.C. 5201Regulation of operations
I.R.C. 5202Supervision of operations
I.R.C. 5203Entry and examination of premises
I.R.C. 5204Gauging
I.R.C. 5205Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820
I.R.C. 5206Containers
I.R.C. 5207Records and reports
I.R.C. 5211Production and entry of distilled spirits
I.R.C. 5212Transfer of distilled spirits between bonded premises
I.R.C. 5213Withdrawal of distilled spirits from bonded premises on determination of tax
I.R.C. 5214Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
I.R.C. 5215Return of tax determined distilled spirits to bonded premises
I.R.C. 5216Regulation of operations
I.R.C. 5221Commencement, suspension, and resumption of operations
I.R.C. 5222Production, receipt, removal, and use of distilling materials
I.R.C. 5223Redistillation of spirits, articles, and residues
I.R.C. 5231Entry for deposit
I.R.C. 5232Imported distilled spirits
I.R.C. 5233Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286
I.R.C. 5234Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286
I.R.C. 5235Bottling of alcohol for industrial purposes
I.R.C. 5236Discontinuance of storage facilities and transfer of distilled spirits
I.R.C. 5241Authority to denature
I.R.C. 5242Denaturing materials
I.R.C. 5243Sale of abandoned spirits for denaturation without collection of tax
I.R.C. 5244Cross references
I.R.C. 5251, 5252Repealed. Pub. L. 96–39, title VIII, §807(a)(38), July 26, 1979, 93 Stat. 286
I.R.C. 5271Permits
I.R.C. 5272Bonds
I.R.C. 5273Sale, use, and recovery of denatured distilled spirits
I.R.C. 5274Applicability of other laws
I.R.C. 5275Records and reports
I.R.C. 5276Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
I.R.C. 5291General
I.R.C. 5301General
I.R.C. 5311Detention of containers
I.R.C. 5312Production and use of distilled spirits for experimental research
I.R.C. 5313Withdrawal of distilled spirits from customs custody free of tax for use of the United States
I.R.C. 5314Special applicability of certain provisions
I.R.C. 5315Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4, 1976, 90 Stat. 1820
I.R.C. 5351Bonded wine cellar
I.R.C. 5352Taxpaid wine bottling house
I.R.C. 5353Bonded wine warehouse
I.R.C. 5354Bond
I.R.C. 5355General provisions relating to bonds
I.R.C. 5356Application
I.R.C. 5357Premises
I.R.C. 5361Bonded wine cellar operations
I.R.C. 5362Removals of wine from bonded wine cellars
I.R.C. 5363Taxpaid wine bottling house operations
I.R.C. 5364Wine imported in bulk
I.R.C. 5365Segregation of operations
I.R.C. 5366Supervision
I.R.C. 5367Records
I.R.C. 5368Gauging and marking
I.R.C. 5369Inventories
I.R.C. 5370Losses
I.R.C. 5371Insurance coverage, etc.
I.R.C. 5372Sampling
I.R.C. 5373Wine spirits
I.R.C. 5381Natural wine
I.R.C. 5382Cellar treatment of natural wine
I.R.C. 5383Amelioration and sweetening limitations for natural grape wines
I.R.C. 5384Amelioration and sweetening limitations for natural fruit and berry wines
I.R.C. 5385Specially sweetened natural wines
I.R.C. 5386Special natural wines
I.R.C. 5387Agricultural wines
I.R.C. 5388Designation of wines
I.R.C. 5391Exemption from distilled spirits taxes
I.R.C. 5392Definitions
I.R.C. 5401Qualifying documents
I.R.C. 5402Definitions
I.R.C. 5403Cross references
I.R.C. 5411Use of brewery
I.R.C. 5412Removal of beer in containers or by pipeline
I.R.C. 5413Brewers procuring beer from other brewers
I.R.C. 5414Removals from one brewery to another belonging to the same brewer
I.R.C. 5415Records and returns
I.R.C. 5416Definitions of package and packaging
I.R.C. 5417Pilot brewing plants
I.R.C. 5418Beer imported in bulk
I.R.C. 5501Establishment
I.R.C. 5502Qualification
I.R.C. 5503Construction and equipment
I.R.C. 5504Operation
I.R.C. 5505Applicability of provisions of this chapter
I.R.C. 5511Establishment and operation
I.R.C. 5512Control of products after manufacture
I.R.C. 5521 to 5523Repealed. Pub. L. 96–39, title VIII, §807(a)(50), July 26, 1979, 93 Stat. 288
I.R.C. 5551General provisions relating to bonds
I.R.C. 5552Installation of meters, tanks, and other apparatus
I.R.C. 5553Supervision of premises and operations
I.R.C. 5554Pilot operations
I.R.C. 5555Records, statements, and returns
I.R.C. 5556Regulations
I.R.C. 5557Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
I.R.C. 5558Authority of enforcement officers
I.R.C. 5559Determinations
I.R.C. 5560Other provisions applicable
I.R.C. 5561Exemptions to meet the requirements of the national defense
I.R.C. 5562Exemptions from certain requirements in cases of disaster
I.R.C. 5601Criminal penalties
I.R.C. 5602Penalty for tax fraud by distiller
I.R.C. 5603Penalty relating to records, returns, and reports
I.R.C. 5604Penalties relating to marks, brands, and containers
I.R.C. 5605Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
I.R.C. 5606Penalty relating to containers of distilled spirits
I.R.C. 5607Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
I.R.C. 5608Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
I.R.C. 5609Destruction of unregistered stills, distilling apparatus, equipment, and materials
I.R.C. 5610Disposal of forfeited equipment and material for distilling
I.R.C. 5611Release of distillery before judgment
I.R.C. 5612Forfeiture of taxpaid distilled spirits remaining on bonded premises
I.R.C. 5613Forfeiture of distilled spirits not closed, marked, or branded as required by law
I.R.C. 5614Burden of proof in cases of seizure of spirits
I.R.C. 5615Property subject to forfeiture
I.R.C. 5661Penalty and forfeiture for violation of laws and regulations relating to wine
I.R.C. 5662Penalty for alteration of wine labels
I.R.C. 5663Cross reference
I.R.C. 5671Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
I.R.C. 5672Penalty for failure of brewer to comply with requirements and to keep records and file returns
I.R.C. 5673Forfeiture for flagrant and willful removal of beer without taxpayment
I.R.C. 5674Penalty for unlawful production or removal of beer
I.R.C. 5675Penalty for intentional removal or defacement of brewer's marks and brands
I.R.C. 5676Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
I.R.C. 5681Penalty relating to signs
I.R.C. 5682Penalty for breaking locks or gaining access
I.R.C. 5683Penalty and forfeiture for removal of liquors under improper brands
I.R.C. 5684Penalties relating to the payment and collection of liquor taxes
I.R.C. 5685Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
I.R.C. 5686Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
I.R.C. 5687Penalty for offenses not specifically covered
I.R.C. 5688Disposition and release of seized property
I.R.C. 5689Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
I.R.C. 5690Definition of the term "person"
I.R.C. 5691Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
I.R.C. 5692Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235
I.R.C. 5701Rate of tax
I.R.C. 5702Definitions
I.R.C. 5703Liability for tax and method of payment
I.R.C. 5704Exemption from tax
I.R.C. 5705Credit, refund, or allowance of tax
I.R.C. 5706Drawback of tax
I.R.C. 5707Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150
I.R.C. 5708Losses caused by disaster
I.R.C. 5711Bond
I.R.C. 5712Application for permit
I.R.C. 5713Permit
I.R.C. 5721Inventories
I.R.C. 5722Reports
I.R.C. 5723Packages, marks, labels, and notices
I.R.C. 5731Imposition and rate of tax
I.R.C. 5732Payment of tax
I.R.C. 5733Provisions relating to liability for occupational taxes
I.R.C. 5734Application of State laws
I.R.C. 5741Records to be maintained
I.R.C. 5751Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
I.R.C. 5752Restrictions relating to marks, labels, notices, and packages
I.R.C. 5753Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
I.R.C. 5754Restriction on importation of previously exported tobacco products
I.R.C. 5761Civil penalties
I.R.C. 5762Criminal penalties
I.R.C. 5763Forfeitures
I.R.C. 5801Imposition of tax
I.R.C. 5802Registration of importers, manufacturers, and dealers
I.R.C. 5811Transfer tax
I.R.C. 5812Transfers
I.R.C. 5821Making tax
I.R.C. 5822Making
I.R.C. 5841Registration of firearms
I.R.C. 5842Identification of firearms
I.R.C. 5843Records and returns
I.R.C. 5844Importation
I.R.C. 5845Definitions
I.R.C. 5846Other laws applicable
I.R.C. 5847Effect on other laws
I.R.C. 5848Restrictive use of information
I.R.C. 5849Citation of chapter
I.R.C. 5851Special (occupational) tax exemption
I.R.C. 5852General transfer and making tax exemption
I.R.C. 5853Transfer and making tax exemption available to certain governmental entities
I.R.C. 5854Exportation of firearms exempt from transfer tax
I.R.C. 5861Prohibited acts
I.R.C. 5871Penalties
I.R.C. 5872Forfeitures
I.R.C. 5881Greenmail
I.R.C. 5891Structured settlement factoring transactions
I.R.C. 6001Notice or regulations requiring records, statements, and special returns
I.R.C. 6011General requirement of return, statement, or list
I.R.C. 6012Persons required to make returns of income
I.R.C. 6013Joint returns of income tax by husband and wife
I.R.C. 6014Income tax return—tax not computed by taxpayer
I.R.C. 6015Relief from joint and several liability on joint return
I.R.C. 6016Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
I.R.C. 6017Self-employment tax returns
I.R.C. 6017ARepealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
I.R.C. 6018Estate tax returns
I.R.C. 6019Gift tax returns
I.R.C. 6020Returns prepared for or executed by Secretary
I.R.C. 6021Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
I.R.C. 6031Return of partnership income
I.R.C. 6032Returns of banks with respect to common trust funds
I.R.C. 6033Returns by exempt organizations
I.R.C. 6034Returns by certain trusts
I.R.C. 6034AInformation to beneficiaries of estates and trusts
I.R.C. 6035Basis information to persons acquiring property from decedent
I.R.C. 6036Notice of qualification as executor or receiver
I.R.C. 6037Return of S corporation
I.R.C. 6038Information reporting with respect to certain foreign corporations and partnerships
I.R.C. 6038AInformation with respect to certain foreign-owned corporations
I.R.C. 6038BNotice of certain transfers to foreign persons
I.R.C. 6038CInformation with respect to foreign corporations engaged in U.S. business
I.R.C. 6038DInformation with respect to foreign financial assets
I.R.C. 6039Returns required in connection with certain options
I.R.C. 6039ARepealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
I.R.C. 6039BRepealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
I.R.C. 6039CReturns with respect to foreign persons holding direct investments in United States real property interests
I.R.C. 6039DReturns and records with respect to certain fringe benefit plans
I.R.C. 6039EInformation concerning resident status
I.R.C. 6039FNotice of large gifts received from foreign persons
I.R.C. 6039GInformation on individuals losing United States citizenship
I.R.C. 6039HInformation with respect to Alaska Native Settlement Trusts and Native Corporations
I.R.C. 6039IReturns and records with respect to employer-owned life insurance contracts
I.R.C. 6039JInformation reporting with respect to Commodity Credit Corporation transactions
I.R.C. 6040Cross references
I.R.C. 6041Information at source
I.R.C. 6041AReturns regarding payments of remuneration for services and direct sales
I.R.C. 6042Returns regarding payments of dividends and corporate earnings and profits
I.R.C. 6043Liquidating, etc., transactions
I.R.C. 6043AReturns relating to taxable mergers and acquisitions
I.R.C. 6044Returns regarding payments of patronage dividends
I.R.C. 6045Returns of brokers
I.R.C. 6045AInformation required in connection with transfers of covered securities to brokers
I.R.C. 6045BReturns relating to actions affecting basis of specified securities
I.R.C. 6046Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
I.R.C. 6046AReturns as to interests in foreign partnerships
I.R.C. 6047Information relating to certain trusts and annuity plans
I.R.C. 6048Information with respect to certain foreign trusts
I.R.C. 6049Returns regarding payments of interest
I.R.C. 6050Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276
I.R.C. 6050AReporting requirements of certain fishing boat operators
I.R.C. 6050BReturns relating to unemployment compensation
I.R.C. 6050CRepealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
I.R.C. 6050DReturns relating to energy grants and financing
I.R.C. 6050EState and local income tax refunds
I.R.C. 6050FReturns relating to social security benefits
I.R.C. 6050GReturns relating to certain railroad retirement benefits
I.R.C. 6050HReturns relating to mortgage interest received in trade or business from individuals
I.R.C. 6050IReturns relating to cash received in trade or business, etc.
I.R.C. 6050JReturns relating to foreclosures and abandonments of security
I.R.C. 6050KReturns relating to exchanges of certain partnership interests
I.R.C. 6050LReturns relating to certain donated property
I.R.C. 6050MReturns relating to persons receiving contracts from Federal executive agencies
I.R.C. 6050NReturns regarding payments of royalties
I.R.C. 6050PReturns relating to the cancellation of indebtedness by certain entities
I.R.C. 6050QCertain long-term care benefits
I.R.C. 6050RReturns relating to certain purchases of fish
I.R.C. 6050SReturns relating to higher education tuition and related expenses
I.R.C. 6050TReturns relating to credit for health insurance costs of eligible individuals
I.R.C. 6050UCharges or payments for qualified long-term care insurance contracts under combined arrangements
I.R.C. 6050VReturns relating to applicable insurance contracts in which certain exempt organizations hold interests
I.R.C. 6050WReturns relating to payments made in settlement of payment card and third party network transactions
I.R.C. 6050XInformation with respect to certain fines, penalties, and other amounts
I.R.C. 6050YReturns relating to certain life insurance contract transactions
I.R.C. 6051Receipts for employees
I.R.C. 6052Returns regarding payment of wages in the form of group-term life insurance
I.R.C. 6053Reporting of tips
I.R.C. 6055Reporting of health insurance coverage
I.R.C. 6056Certain employers required to report on health insurance coverage
I.R.C. 6057Annual registration, etc.
I.R.C. 6058Information required in connection with certain plans of deferred compensation
I.R.C. 6059Periodic report of actuary
I.R.C. 6060Information returns of tax return preparers
I.R.C. 6061Signing of returns and other documents
I.R.C. 6062Signing of corporation returns
I.R.C. 6063Signing of partnership returns
I.R.C. 6064Signature presumed authentic
I.R.C. 6065Verification of returns
I.R.C. 6071Time for filing returns and other documents
I.R.C. 6072Time for filing income tax returns
I.R.C. 6073Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792
I.R.C. 6074Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
I.R.C. 6075Time for filing estate and gift tax returns
I.R.C. 6076Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
I.R.C. 6081Extension of time for filing returns
I.R.C. 6091Place for filing returns or other documents
I.R.C. 6096Designation by individuals
I.R.C. 6101Period covered by returns or other documents
I.R.C. 6102Computations on returns or other documents
I.R.C. 6103Confidentiality and disclosure of returns and return information
I.R.C. 6104Publicity of information required from certain exempt organizations and certain trusts
I.R.C. 6105Confidentiality of information arising under treaty obligations
I.R.C. 6106Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
I.R.C. 6107Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
I.R.C. 6108Statistical publications and studies
I.R.C. 6109Identifying numbers
I.R.C. 6110Public inspection of written determinations
I.R.C. 6111Disclosure of reportable transactions
I.R.C. 6112Material advisors of reportable transactions must keep lists of advisees, etc.
I.R.C. 6113Disclosure of nondeductibility of contributions
I.R.C. 6114Treaty-based return positions
I.R.C. 6115Disclosure related to quid pro quo contributions
I.R.C. 6116Requirement for prisons located in United States to provide information for tax administration
I.R.C. 6117Cross reference
I.R.C. 6151Time and place for paying tax shown on returns
I.R.C. 6152Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
I.R.C. 6153Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), July 18, 1984, 98 Stat. 792
I.R.C. 6154Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429
I.R.C. 6155Payment on notice and demand
I.R.C. 6156Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 22, 2004, 118 Stat. 1622
I.R.C. 6157Payment of Federal unemployment tax on quarterly or other time period basis
I.R.C. 6158Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521
I.R.C. 6159Agreements for payment of tax liability in installments
I.R.C. 6161Extension of time for paying tax
I.R.C. 6162Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
I.R.C. 6163Extension of time for payment of estate tax on value of reversionary or remainder interest in property
I.R.C. 6164Extension of time for payment of taxes by corporations expecting carrybacks
I.R.C. 6165Bonds where time to pay tax or deficiency has been extended
I.R.C. 6166Extension of time for payment of estate tax where estate consists largely of interest in closely held business
I.R.C. 6166ARepealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315
I.R.C. 6167Extension of time for payment of tax attributable to recovery of foreign expropriation losses
I.R.C. 6201Assessment authority
I.R.C. 6202Establishment by regulations of mode or time of assessment
I.R.C. 6203Method of assessment
I.R.C. 6204Supplemental assessments
I.R.C. 6205Special rules applicable to certain employment taxes
I.R.C. 6206Special rules applicable to excessive claims under certain sections
I.R.C. 6207Cross references
I.R.C. 6211Definition of a deficiency
I.R.C. 6212Notice of deficiency
I.R.C. 6213Restrictions applicable to deficiencies; petition to Tax Court
I.R.C. 6214Determinations by Tax Court
I.R.C. 6215Assessment of deficiency found by Tax Court
I.R.C. 6216Cross references
I.R.C. 6221Determination at partnership level
I.R.C. 6222Partner's return must be consistent with partnership return
I.R.C. 6223Partners bound by actions of partnership
I.R.C. 6225Partnership adjustment by Secretary
I.R.C. 6226Alternative to payment of imputed underpayment by partnership
I.R.C. 6227Administrative adjustment request by partnership
I.R.C. 6231Notice of proceedings and adjustment
I.R.C. 6232Assessment, collection, and payment
I.R.C. 6233Interest and penalties
I.R.C. 6234Judicial review of partnership adjustment
I.R.C. 6235Period of limitations on making adjustments
I.R.C. 6241Definitions and special rules
I.R.C. 6301Collection authority
I.R.C. 6302Mode or time of collection
I.R.C. 6303Notice and demand for tax
I.R.C. 6304Fair tax collection practices
I.R.C. 6305Collection of certain liability
I.R.C. 6306Qualified tax collection contracts
I.R.C. 6307Special compliance personnel program account
I.R.C. 6311Payment of tax by commercially acceptable means
I.R.C. 6312Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5
I.R.C. 6313Fractional parts of a cent
I.R.C. 6314Receipt for taxes
I.R.C. 6315Payments of estimated income tax
I.R.C. 6316Payment by foreign currency
I.R.C. 6317Payments of Federal unemployment tax for calendar quarter
I.R.C. 6320Notice and opportunity for hearing upon filing of notice of lien
I.R.C. 6321Lien for taxes
I.R.C. 6322Period of lien
I.R.C. 6323Validity and priority against certain persons
I.R.C. 6324Special liens for estate and gift taxes
I.R.C. 6324ASpecial lien for estate tax deferred under section 6166
I.R.C. 6324BSpecial lien for additional estate tax attributable to farm, etc., valuation
I.R.C. 6325Release of lien or discharge of property
I.R.C. 6326Administrative appeal of liens
I.R.C. 6327Cross references
I.R.C. 6330Notice and opportunity for hearing before levy
I.R.C. 6331Levy and distraint
I.R.C. 6332Surrender of property subject to levy
I.R.C. 6333Production of books
I.R.C. 6334Property exempt from levy
I.R.C. 6335Sale of seized property
I.R.C. 6336Sale of perishable goods
I.R.C. 6337Redemption of property
I.R.C. 6338Certificate of sale; deed of real property
I.R.C. 6339Legal effect of certificate of sale of personal property and deed of real property
I.R.C. 6340Records of sale
I.R.C. 6341Expense of levy and sale
I.R.C. 6342Application of proceeds of levy
I.R.C. 6343Authority to release levy and return property
I.R.C. 6344Cross references
I.R.C. 6361 to 6365Repealed. Pub. L. 101–508, title XI, §11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522
I.R.C. 6401Amounts treated as overpayments
I.R.C. 6402Authority to make credits or refunds
I.R.C. 6403Overpayment of installment
I.R.C. 6404Abatements
I.R.C. 6405Reports of refunds and credits
I.R.C. 6406Prohibition of administrative review of decisions
I.R.C. 6407Date of allowance of refund or credit
I.R.C. 6408State escheat laws not to apply
I.R.C. 6409Refunds disregarded in the administration of Federal programs and federally assisted programs
I.R.C. 6411Tentative carryback and refund adjustments
I.R.C. 6412Floor stocks refunds
I.R.C. 6413Special rules applicable to certain employment taxes
I.R.C. 6414Income tax withheld
I.R.C. 6415Credits or refunds to persons who collected certain taxes
I.R.C. 6416Certain taxes on sales and services
I.R.C. 6417Repealed. Pub. L. 94–455, title XIX, §1906(a)(25), Oct. 4, 1976, 90 Stat. 1827
I.R.C. 6418Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388–528
I.R.C. 6419Excise tax on wagering
I.R.C. 6420Gasoline used on farms
I.R.C. 6421Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
I.R.C. 6422Cross references
I.R.C. 6423Conditions to allowance in the case of alcohol and tobacco taxes
I.R.C. 6424Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181
I.R.C. 6425Adjustment of overpayment of estimated income tax by corporation
I.R.C. 6426Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
I.R.C. 6427Fuels not used for taxable purposes
I.R.C. 6428Recovery rebates for individuals
I.R.C. 6429Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054
I.R.C. 6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
I.R.C. 6431Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 6432Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(7)(A), Mar. 23, 2018, 132 Stat. 1212
I.R.C. 6501Limitations on assessment and collection
I.R.C. 6502Collection after assessment
I.R.C. 6503Suspension of running of period of limitation
I.R.C. 6504Cross references
I.R.C. 6511Limitations on credit or refund
I.R.C. 6512Limitations in case of petition to Tax Court
I.R.C. 6513Time return deemed filed and tax considered paid
I.R.C. 6514Credits or refunds after period of limitation
I.R.C. 6515Cross references
I.R.C. 6521Mitigation of effect of limitation in case of related taxes under different chapters
I.R.C. 6531Periods of limitation on criminal prosecutions
I.R.C. 6532Periods of limitation on suits
I.R.C. 6533Cross references
I.R.C. 6601Interest on underpayment, nonpayment, or extensions of time for payment, of tax
I.R.C. 6602Interest on erroneous refund recoverable by suit
I.R.C. 6603Deposits made to suspend running of interest on potential underpayments, etc.
I.R.C. 6611Interest on overpayments
I.R.C. 6612Cross references
I.R.C. 6621Determination of rate of interest
I.R.C. 6622Interest compounded daily
I.R.C. 6631Notice requirements
I.R.C. 6651Failure to file tax return or to pay tax
I.R.C. 6652Failure to file certain information returns, registration statements, etc.
I.R.C. 6653Failure to pay stamp tax
I.R.C. 6654Failure by individual to pay estimated income tax
I.R.C. 6655Failure by corporation to pay estimated income tax
I.R.C. 6656Failure to make deposit of taxes
I.R.C. 6657Bad checks
I.R.C. 6658Coordination with title 11
I.R.C. 6659 to 6661Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399
I.R.C. 6662Imposition of accuracy-related penalty on underpayments
I.R.C. 6662AImposition of accuracy-related penalty on understatements with respect to reportable transactions
I.R.C. 6663Imposition of fraud penalty
I.R.C. 6664Definitions and special rules
I.R.C. 6665Applicable rules
I.R.C. 6671Rules for application of assessable penalties
I.R.C. 6672Failure to collect and pay over tax, or attempt to evade or defeat tax
I.R.C. 6673Sanctions and costs awarded by courts
I.R.C. 6674Fraudulent statement or failure to furnish statement to employee
I.R.C. 6675Excessive claims with respect to the use of certain fuels
I.R.C. 6676Erroneous claim for refund or credit
I.R.C. 6677Failure to file information with respect to certain foreign trusts
I.R.C. 6678Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
I.R.C. 6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
I.R.C. 6680Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
I.R.C. 6681Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
I.R.C. 6682False information with respect to withholding
I.R.C. 6683Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
I.R.C. 6684Assessable penalties with respect to liability for tax under chapter 42
I.R.C. 6685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
I.R.C. 6686Failure to file returns or supply information by DISC or former FSC
I.R.C. 6687Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
I.R.C. 6688Assessable penalties with respect to information required to be furnished under section 7654
I.R.C. 6689Failure to file notice of redetermination of foreign tax
I.R.C. 6690Fraudulent statement or failure to furnish statement to plan participant
I.R.C. 6691Reserved
I.R.C. 6692Failure to file actuarial report
I.R.C. 6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
I.R.C. 6694Understatement of taxpayer's liability by tax return preparer
I.R.C. 6695Other assessable penalties with respect to the preparation of tax returns for other persons
I.R.C. 6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals
I.R.C. 6696Rules applicable with respect to sections 6694, 6695, and 6695A
I.R.C. 6697Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554
I.R.C. 6698Failure to file partnership return
I.R.C. 6698ARepealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
I.R.C. 6699Failure to file S corporation return
I.R.C. 6700Promoting abusive tax shelters, etc.
I.R.C. 6701Penalties for aiding and abetting understatement of tax liability
I.R.C. 6702Frivolous tax submissions
I.R.C. 6703Rules applicable to penalties under sections 6700, 6701, and 6702
I.R.C. 6704Failure to keep records necessary to meet reporting requirements under section 6047(d)
I.R.C. 6705Failure by broker to provide notice to payors
I.R.C. 6706Original issue discount information requirements
I.R.C. 6707Failure to furnish information regarding reportable transactions
I.R.C. 6707APenalty for failure to include reportable transaction information with return
I.R.C. 6708Failure to maintain lists of advisees with respect to reportable transactions
I.R.C. 6709Penalties with respect to mortgage credit certificates
I.R.C. 6710Failure to disclose that contributions are nondeductible
I.R.C. 6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
I.R.C. 6712Failure to disclose treaty-based return positions
I.R.C. 6713Disclosure or use of information by preparers of returns
I.R.C. 6714Failure to meet disclosure requirements applicable to quid pro quo contributions
I.R.C. 6715Dyed fuel sold for use or used in taxable use, etc.
I.R.C. 6715ATampering with or failing to maintain security requirements for mechanical dye injection systems
I.R.C. 6716Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
I.R.C. 6717Refusal of entry
I.R.C. 6718Failure to display tax registration on vessels
I.R.C. 6719Failure to register or reregister
I.R.C. 6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
I.R.C. 6720APenalty with respect to certain adulterated fuels
I.R.C. 6720BFraudulent identification of exempt use property
I.R.C. 6720CRepealed. Pub. L. 115–141, div. U, title IV, §401(d)(7)(B), Mar. 23, 2018, 132 Stat. 1212
I.R.C. 6721Failure to file correct information returns
I.R.C. 6722Failure to furnish correct payee statements
I.R.C. 6723Failure to comply with other information reporting requirements
I.R.C. 6724Waiver; definitions and special rules
I.R.C. 6725Failure to report information under section 4101
I.R.C. 6751Procedural requirements
I.R.C. 6801Authority for establishment, alteration, and distribution
I.R.C. 6802Supply and distribution
I.R.C. 6803Accounting and safeguarding
I.R.C. 6804Attachment and cancellation
I.R.C. 6805Redemption of stamps
I.R.C. 6806Occupational tax stamps
I.R.C. 6807Stamping, marking, and branding seized goods
I.R.C. 6808Special provisions relating to stamps
I.R.C. 6851Termination assessments of income tax
I.R.C. 6852Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
I.R.C. 6861Jeopardy assessments of income, estate, gift, and certain excise taxes
I.R.C. 6862Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
I.R.C. 6863Stay of collection of jeopardy assessments
I.R.C. 6864Termination of extended period for payment in case of carryback
I.R.C. 6867Presumptions where owner of large amount of cash is not identified
I.R.C. 6871Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
I.R.C. 6872Suspension of period on assessment
I.R.C. 6873Unpaid claims
I.R.C. 6901Transferred assets
I.R.C. 6902Provisions of special application to transferees
I.R.C. 6903Notice of fiduciary relationship
I.R.C. 6904Prohibition of injunctions
I.R.C. 6905Discharge of executor from personal liability for decedent's income and gift taxes
I.R.C. 7001Collection of foreign items
I.R.C. 7011Registration—persons paying a special tax
I.R.C. 7012Cross references
I.R.C. 7101Form of bonds
I.R.C. 7102Single bond in lieu of multiple bonds
I.R.C. 7103Cross references—Other provisions for bonds
I.R.C. 7121Closing agreements
I.R.C. 7122Compromises
I.R.C. 7123Appeals dispute resolution procedures
I.R.C. 7124Cross references
I.R.C. 7201Attempt to evade or defeat tax
I.R.C. 7202Willful failure to collect or pay over tax
I.R.C. 7203Willful failure to file return, supply information, or pay tax
I.R.C. 7204Fraudulent statement or failure to make statement to employees
I.R.C. 7205Fraudulent withholding exemption certificate or failure to supply information
I.R.C. 7206Fraud and false statements
I.R.C. 7207Fraudulent returns, statements, or other documents
I.R.C. 7208Offenses relating to stamps
I.R.C. 7209Unauthorized use or sale of stamps
I.R.C. 7210Failure to obey summons
I.R.C. 7211False statements to purchasers or lessees relating to tax
I.R.C. 7212Attempts to interfere with administration of internal revenue laws
I.R.C. 7213Unauthorized disclosure of information
I.R.C. 7213AUnauthorized inspection of returns or return information
I.R.C. 7214Offenses by officers and employees of the United States
I.R.C. 7215Offenses with respect to collected taxes
I.R.C. 7216Disclosure or use of information by preparers of returns
I.R.C. 7217Prohibition on executive branch influence over taxpayer audits and other investigations
I.R.C. 7231Failure to obtain license for collection of foreign items
I.R.C. 7232Failure to register or reregister under section 4101, false representations of registration status, etc.
I.R.C. 7233Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846
I.R.C. 7234Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815
I.R.C. 7235Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816
I.R.C. 7236Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88 Stat. 1466
I.R.C. 7237, 7238Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292
I.R.C. 7239Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816
I.R.C. 7240Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528
I.R.C. 7241Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
I.R.C. 7261Representation that retailers' excise tax is excluded from price of article
I.R.C. 7262Violation of occupational tax laws relating to wagering—failure to pay special tax
I.R.C. 7263Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846
I.R.C. 7264Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816
I.R.C. 7265Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
I.R.C. 7266Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88 Stat. 1467
I.R.C. 7267Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
I.R.C. 7268Possession with intent to sell in fraud of law or to evade tax
I.R.C. 7269Failure to produce records
I.R.C. 7270Insurance policies
I.R.C. 7271Penalties for offenses relating to stamps
I.R.C. 7272Penalty for failure to register or reregister
I.R.C. 7273Penalties for offenses relating to special taxes
I.R.C. 7274Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
I.R.C. 7275Penalty for offenses relating to certain airline tickets and advertising
I.R.C. 7301Property subject to tax
I.R.C. 7302Property used in violation of internal revenue laws
I.R.C. 7303Other property subject to forfeiture
I.R.C. 7304Penalty for fraudulently claiming drawback
I.R.C. 7321Authority to seize property subject to forfeiture
I.R.C. 7322Delivery of seized personal property to United States marshal
I.R.C. 7323Judicial action to enforce forfeiture
I.R.C. 7324Special disposition of perishable goods
I.R.C. 7325Personal property valued at $100,000 or less
I.R.C. 7326Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205
I.R.C. 7327Customs laws applicable
I.R.C. 7328Cross references
I.R.C. 7341Penalty for sales to evade tax
I.R.C. 7342Penalty for refusal to permit entry or examination
I.R.C. 7343Definition of term "person"
I.R.C. 7344Extended application of penalties relating to officers of the Treasury Department
I.R.C. 7345Revocation or denial of passport in case of certain tax delinquencies
I.R.C. 7401Authorization
I.R.C. 7402Jurisdiction of district courts
I.R.C. 7403Action to enforce lien or to subject property to payment of tax
I.R.C. 7404Authority to bring civil action for estate taxes
I.R.C. 7405Action for recovery of erroneous refunds
I.R.C. 7406Disposition of judgments and moneys recovered
I.R.C. 7407Action to enjoin tax return preparers
I.R.C. 7408Actions to enjoin specified conduct related to tax shelters and reportable transactions
I.R.C. 7409Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
I.R.C. 7410Cross references
I.R.C. 7421Prohibition of suits to restrain assessment or collection
I.R.C. 7422Civil actions for refund
I.R.C. 7423Repayments to officers or employees
I.R.C. 7424Intervention
I.R.C. 7425Discharge of liens
I.R.C. 7426Civil actions by persons other than taxpayers
I.R.C. 7427Tax return preparers
I.R.C. 7428Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
I.R.C. 7429Review of jeopardy levy or assessment procedures
I.R.C. 7430Awarding of costs and certain fees
I.R.C. 7431Civil damages for unauthorized inspection or disclosure of returns and return information
I.R.C. 7432Civil damages for failure to release lien
I.R.C. 7433Civil damages for certain unauthorized collection actions
I.R.C. 7433ACivil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
I.R.C. 7434Civil damages for fraudulent filing of information returns
I.R.C. 7435Civil damages for unauthorized enticement of information disclosure
I.R.C. 7436Proceedings for determination of employment status
I.R.C. 7437Cross references
I.R.C. 7441Status
I.R.C. 7442Jurisdiction
I.R.C. 7443Membership
I.R.C. 7443ASpecial trial judges
I.R.C. 7443BRepealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110
I.R.C. 7444Organization
I.R.C. 7445Offices
I.R.C. 7446Times and places of sessions
I.R.C. 7447Retirement
I.R.C. 7448Annuities to surviving spouses and dependent children of judges and special trial judges
I.R.C. 7451Fee for filing petition
I.R.C. 7452Representation of parties
I.R.C. 7453Rules of practice, procedure, and evidence
I.R.C. 7454Burden of proof in fraud, foundation manager, and transferee cases
I.R.C. 7455Service of process
I.R.C. 7456Administration of oaths and procurement of testimony
I.R.C. 7457Witness fees
I.R.C. 7458Hearings
I.R.C. 7459Reports and decisions
I.R.C. 7460Provisions of special application to divisions
I.R.C. 7461Publicity of proceedings
I.R.C. 7462Publication of reports
I.R.C. 7463Disputes involving $50,000 or less
I.R.C. 7464Intervention by trustee of debtor's estate
I.R.C. 7465Provisions of special application to transferees
I.R.C. 7466Judicial conduct and disability procedures
I.R.C. 7470Administration
I.R.C. 7470AJudicial conference
I.R.C. 7471Employees
I.R.C. 7472Expenditures
I.R.C. 7473Disposition of fees
I.R.C. 7474Fee for transcript of record
I.R.C. 7475Practice fee
I.R.C. 7476Declaratory judgments relating to qualification of certain retirement plans
I.R.C. 7477Declaratory judgments relating to value of certain gifts
I.R.C. 7478Declaratory judgments relating to status of certain governmental obligations
I.R.C. 7479Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
I.R.C. 7481Date when Tax Court decision becomes final
I.R.C. 7482Courts of review
I.R.C. 7483Notice of appeal
I.R.C. 7484Change of incumbent in office
I.R.C. 7485Bond to stay assessment and collection
I.R.C. 7486Refund, credit, or abatement of amounts disallowed
I.R.C. 7487Cross references
I.R.C. 7491Burden of proof
I.R.C. 7501Liability for taxes withheld or collected
I.R.C. 7502Timely mailing treated as timely filing and paying
I.R.C. 7503Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
I.R.C. 7504Fractional parts of a dollar
I.R.C. 7505Sale of personal property acquired by the United States
I.R.C. 7506Administration of real estate acquired by the United States
I.R.C. 7507Exemption of insolvent banks from tax
I.R.C. 7508Time for performing certain acts postponed by reason of service in combat zone or contingency operation
I.R.C. 7508AAuthority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
I.R.C. 7509Expenditures incurred by the United States Postal Service
I.R.C. 7510Exemption from tax of domestic goods purchased for the United States
I.R.C. 7511Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
I.R.C. 7512Separate accounting for certain collected taxes, etc.
I.R.C. 7513Reproduction of returns and other documents
I.R.C. 7514Authority to prescribe or modify seals
I.R.C. 7515Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
I.R.C. 7516Supplying training and training aids on request
I.R.C. 7517Furnishing on request of statement explaining estate or gift valuation
I.R.C. 7518Tax incentives relating to merchant marine capital construction funds
I.R.C. 7519Required payments for entities electing not to have required taxable year
I.R.C. 7520Valuation tables
I.R.C. 7521Procedures involving taxpayer interviews
I.R.C. 7522Content of tax due, deficiency, and other notices
I.R.C. 7523Graphic presentation of major categories of Federal outlays and income
I.R.C. 7524Annual notice of tax delinquency
I.R.C. 7525Confidentiality privileges relating to taxpayer communications
I.R.C. 7526Low-income taxpayer clinics
I.R.C. 7526AReturn preparation programs for applicable taxpayers
I.R.C. 7527Advance payment of credit for health insurance costs of eligible individuals
I.R.C. 7528Internal Revenue Service user fees
I.R.C. 7529Notification of suspected identity theft
I.R.C. 7601Canvass of districts for taxable persons and objects
I.R.C. 7602Examination of books and witnesses
I.R.C. 7603Service of summons
I.R.C. 7604Enforcement of summons
I.R.C. 7605Time and place of examination
I.R.C. 7606Entry of premises for examination of taxable objects
I.R.C. 7607Repealed. 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
I.R.C. 7608Authority of internal revenue enforcement officers
I.R.C. 7609Special procedures for third-party summonses
I.R.C. 7610Fees and costs for witnesses
I.R.C. 7611Restrictions on church tax inquiries and examinations
I.R.C. 7612Special procedures for summonses for computer software
I.R.C. 7613Cross references
I.R.C. 7621Internal revenue districts
I.R.C. 7622Authority to administer oaths and certify
I.R.C. 7623Expenses of detection of underpayments and fraud, etc.
I.R.C. 7624Reimbursement to State and local law enforcement agencies
I.R.C. 7641Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct. 4, 1976, 90 Stat. 1832
I.R.C. 7651Administration and collection of taxes in possessions
I.R.C. 7652Shipments to the United States
I.R.C. 7653Shipments from the United States
I.R.C. 7654Coordination of United States and certain possession individual income taxes
I.R.C. 7655Cross references
I.R.C. 7701Definitions
I.R.C. 7702Life insurance contract defined
I.R.C. 7702AModified endowment contract defined
I.R.C. 7702BTreatment of qualified long-term care insurance
I.R.C. 7703Determination of marital status
I.R.C. 7704Certain publicly traded partnerships treated as corporations
I.R.C. 7705Certified professional employer organizations
I.R.C. 7801Authority of Department of the Treasury
I.R.C. 7802Internal Revenue Service Oversight Board
I.R.C. 7803Commissioner of Internal Revenue; other officials
I.R.C. 7804Other personnel
I.R.C. 7805Rules and regulations
I.R.C. 7806Construction of title
I.R.C. 7807Rules in effect upon enactment of this title
I.R.C. 7808Depositaries for collections
I.R.C. 7809Deposit of collections
I.R.C. 7810Revolving fund for redemption of real property
I.R.C. 7811Taxpayer Assistance Orders
I.R.C. 7812Streamlined critical pay authority for information technology positions
I.R.C. 7851Applicability of revenue laws
I.R.C. 7852Other applicable rules
I.R.C. 7871Indian tribal governments treated as States for certain purposes
I.R.C. 7872Treatment of loans with below-market interest rates
I.R.C. 7873Income derived by Indians from exercise of fishing rights
I.R.C. 7874Rules relating to expatriated entities and their foreign parents
I.R.C. 8001Authorization
I.R.C. 8002Membership
I.R.C. 8003Election of chairman and vice chairman
I.R.C. 8004Appointment and compensation of staff
I.R.C. 8005Payment of expenses
I.R.C. 8021Powers
I.R.C. 8022Duties
I.R.C. 8023Additional powers to obtain data
I.R.C. 9001Short title
I.R.C. 9002Definitions
I.R.C. 9003Condition for eligibility for payments
I.R.C. 9004Entitlement of eligible candidates to payments
I.R.C. 9005Certification by Commission
I.R.C. 9006Payments to eligible candidates
I.R.C. 9007Examinations and audits; repayments
I.R.C. 9008Payments for presidential nominating conventions
I.R.C. 9009Reports to Congress; regulations
I.R.C. 9010Participation by Commission in judicial proceedings
I.R.C. 9011Judicial review
I.R.C. 9012Criminal penalties
I.R.C. 9013Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(8), Mar. 23, 2018, 132 Stat. 1212
I.R.C. 9031Short title
I.R.C. 9032Definitions
I.R.C. 9033Eligibility for payments
I.R.C. 9034Entitlement of eligible candidates to payments
I.R.C. 9035Qualified campaign expense limitations
I.R.C. 9036Certification by Commission
I.R.C. 9037Payments to eligible candidates
I.R.C. 9038Examinations and audits; repayments
I.R.C. 9039Reports to Congress; regulations
I.R.C. 9040Participation by Commission in judicial proceedings
I.R.C. 9041Judicial review
I.R.C. 9042Criminal penalties
I.R.C. 9500Short title
I.R.C. 9501Black Lung Disability Trust Fund
I.R.C. 9502Airport and Airway Trust Fund
I.R.C. 9503Highway Trust Fund
I.R.C. 9504Sport Fish Restoration and Boating Trust Fund
I.R.C. 9505Harbor Maintenance Trust Fund
I.R.C. 9506Inland Waterways Trust Fund
I.R.C. 9507Hazardous Substance Superfund
I.R.C. 9508Leaking Underground Storage Tank Trust Fund
I.R.C. 9509Oil Spill Liability Trust Fund
I.R.C. 9510Vaccine Injury Compensation Trust Fund
I.R.C. 9511Patient-Centered Outcomes Research Trust Fund
I.R.C. 9601Transfer of amounts
I.R.C. 9602Management of Trust Funds
I.R.C. 9701Definitions of general applicability
I.R.C. 9702Establishment of the United Mine Workers of America Combined Benefit Fund
I.R.C. 9703Plan benefits
I.R.C. 9704Liability of assigned operators
I.R.C. 9705Transfers
I.R.C. 9706Assignment of eligible beneficiaries
I.R.C. 9707Failure to pay premium
I.R.C. 9708Effect on pending claims or obligations
I.R.C. 9711Continued obligations of individual employer plans
I.R.C. 9712Establishment and coverage of 1992 UMWA Benefit Plan
I.R.C. 9721Civil enforcement
I.R.C. 9722Sham transactions
I.R.C. 9801Increased portability through limitation on preexisting condition exclusions
I.R.C. 9802Prohibiting discrimination against individual participants and beneficiaries based on health status
I.R.C. 9803Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
I.R.C. 9804Renumbered §9831
I.R.C. 9805Renumbered §9832
I.R.C. 9806Renumbered §9833
I.R.C. 9811Standards relating to benefits for mothers and newborns
I.R.C. 9812Parity in mental health and substance use disorder benefits
I.R.C. 9813Coverage of dependent students on medically necessary leave of absence
I.R.C. 9815Additional market reforms
I.R.C. 9831General exceptions
I.R.C. 9832Definitions
I.R.C. 9833Regulations
 

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