Front Matter
*Title 1—General Provisions
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Title 2—The Congress
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*Title 3—The President
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*Title 4—Flag And Seal, Seat Of Government, And The States
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*Title 5—Government Organization And Employees; and Appendix
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Title 6—Domestic Security
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Title 7—Agriculture
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Title 8—Aliens And Nationality
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*Title 9—Arbitration
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*Title 10—Armed Forces
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*Title 11—Bankruptcy; and Appendix
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Title 12—Banks And Banking
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*Title 13—Census
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*Title 14—Coast Guard
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Title 15—Commerce And Trade
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Title 16—Conservation
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*Title 17—Copyrights
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*Title 18—Crimes And Criminal Procedure; and Appendix
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Title 19—Customs Duties
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Title 20—Education
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Title 21—Food And Drugs
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Title 22—Foreign Relations And Intercourse
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*Title 23—Highways
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Title 24—Hospitals And Asylums
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Title 25—Indians
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Title 26—Internal Revenue Code
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TITLE 26—Front Matter
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Subtitle A—Income Taxes
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Subtitle A—Front Matter
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CHAPTER 1—NORMAL TAXES AND SURTAXES
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CHAPTER 1—Front Matter
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Subchapter A—Determination of Tax Liability
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Subchapter B—Computation of Taxable Income (sections 61 to 280H)
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Subchapter B—Front Matter
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PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (sections 61 to 68)
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PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (sections 71 to 91)
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PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (sections 101 to 140)
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PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (sections 141 to 149)
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PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS (sections 151 to 153)
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PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (sections 161 to 199A)
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PART VI—Front Matter
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Sec. 161. Allowance of deductions
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Sec. 162. Trade or business expenses
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Sec. 163. Interest
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Sec. 164. Taxes
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Sec. 165. Losses
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Sec. 166. Bad debts
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Sec. 167. Depreciation
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Sec. 168. Accelerated cost recovery system
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Sec. 169. Amortization of pollution control facilities
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Sec. 170. Charitable, etc., contributions and gifts
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Sec. 171. Amortizable bond premium
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Sec. 172. Net operating loss deduction
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Sec. 173. Circulation expenditures
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Sec. 174. Amortization of research and experimental expenditures
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Sec. 175. Soil and water conservation expenditures; endangered species recovery expenditures
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Sec. 176. Payments with respect to employees of certain foreign corporations
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Sec. 177. Repealed. Pub. L. 99-514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
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Sec. 178. Amortization of cost of acquiring a lease
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Sec. 179. Election to expense certain depreciable business assets
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Sec. 179A. Repealed. Pub. L. 113-295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
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Sec. 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
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Sec. 179C. Election to expense certain refineries
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Sec. 179D. Energy efficient commercial buildings deduction
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Sec. 179E. Election to expense advanced mine safety equipment
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Sec. 180. Expenditures by farmers for fertilizer, etc.
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Sec. 181. Treatment of certain qualified film and television and live theatrical productions
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Sec. 182. Repealed. Pub. L. 99-514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
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Sec. 183. Activities not engaged in for profit
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Sec. 184. Repealed. Pub. L. 101-508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 185. Repealed. Pub. L. 99-514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
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Sec. 186. Recoveries of damages for antitrust violations, etc.
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Sec. 187. Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
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Sec. 188. Repealed. Pub. L. 101-508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520
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Sec. 189. Repealed. Pub. L. 99-514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
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Sec. 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
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Sec. 191. Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
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Sec. 192. Contributions to black lung benefit trust
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Sec. 193. Tertiary injectants
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Sec. 194. Treatment of reforestation expenditures
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Sec. 194A. Contributions to employer liability trusts
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Sec. 195. Start-up expenditures
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Sec. 196. Deduction for certain unused business credits
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Sec. 197. Amortization of goodwill and certain other intangibles
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Sec. 198. Expensing of environmental remediation costs
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Sec. 198A. Repealed. Pub. L. 113-295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042
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Sec. 199. Repealed. Pub. L. 115-97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126
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Sec. 199A. Qualified business income
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PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (sections 211 to 224)
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PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (sections 241 to 250)
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PART IX—ITEMS NOT DEDUCTIBLE (sections 261 to 280H)
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PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (section 281)
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PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (section 291)
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Subchapter C—Corporate Distributions and Adjustments (sections 301 to 395)
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Subchapter D—Deferred Compensation, Etc. (sections 401 to 433)
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Subchapter E—Accounting Periods and Methods of Accounting (sections 441 to 483)
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Subchapter F—Exempt Organizations (sections 501 to 530)
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Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (sections 531 to 565)
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Subchapter H—Banking Institutions (sections 581 to 601)
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Subchapter I—Natural Resources (sections 611 to 632)
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Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (sections 641 to 692)
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Subchapter K—Partners and Partnerships (sections 701 to 755)
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Subchapter L—Insurance Companies (sections 804 to 848)
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Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (sections 851 to 860G)
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Subchapter N—Tax Based on Income From Sources Within or Without the United States (sections 861 to 1000)
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Subchapter O—Gain or Loss on Disposition of Property (sections 1001 to 1092)
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Subchapter P—Capital Gains and Losses (sections 1201 to 1298)
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Subchapter Q—Readjustment of Tax Between Years and Special Limitations (sections 1311 to 1348)
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Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (sections 1352 to 1359)
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Subchapter S—Tax Treatment of S Corporations and Their Shareholders (sections 1361 to 1379)
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Subchapter T—Cooperatives and Their Patrons (sections 1381 to 1383)
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Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (sections 1391 to 1397D)
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Title 11 Cases (sections 1398 to 1399)
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Subchapter W—Repealed (sections 1400 to 1400C)
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Subchapter X—Repealed (sections 1400E to 1400J)
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Subchapter Y—Repealed (sections 1400L to 1400U-3)
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Subchapter Z—Opportunity Zones (sections 1400Z-1 to 1400Z-2)
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CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (sections 1401 to 1403)
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CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (section 1411)
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CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (sections 1441 to 1465)
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CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (sections 1471 to 1474)
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CHAPTER 5—REPEALED (sections 1491 to 1494)
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CHAPTER 6—CONSOLIDATED RETURNS (sections 1501 to 1564)
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Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)
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Subtitle C—Employment Taxes (sections 3101 to 3512)
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Subtitle D—Miscellaneous Excise Taxes (sections 4041 to 4982)
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Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)
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Subtitle F—Procedure and Administration (sections 6012 to 7874)
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Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)
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Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)
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Subtitle I—Trust Fund Code (sections 9500 to 9602)
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Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)
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Subtitle K—Group Health Plan Requirements (sections 9801 to 9834)
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Title 27—Intoxicating Liquors
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*Title 28—Judiciary And Judicial Procedure; and Appendix
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Title 29—Labor
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Title 30—Mineral Lands And Mining
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*Title 31—Money And Finance
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*Title 32—National Guard
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Title 33—Navigation And Navigable Waters
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Title 34—Crime Control And Law Enforcement
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*Title 35—Patents
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*Title 36—Patriotic And National Observances, Ceremonies, And Organizations
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*Title 37—Pay And Allowances Of The Uniformed Services
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*Title 38—Veterans' Benefits
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*Title 39—Postal Service
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*Title 40—Public Buildings, Property, And Works
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*Title 41—Public Contracts
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Title 42—The Public Health And Welfare
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Title 43—Public Lands
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*Title 44—Public Printing And Documents
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Title 45—Railroads
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*Title 46—Shipping
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Title 47—Telecommunications
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Title 48—Territories And Insular Possessions
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*Title 49—Transportation
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Title 50—War And National Defense; and Appendix
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*Title 51—National And Commercial Space Programs
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Title 52—Voting And Elections
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Title 53—[Reserved]
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*Title 54—National Park Service And Related Programs
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 Popular Names and Tables
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