TITLE 26-INTERNAL REVENUE CODE
Subtitle A—Income Taxes (sections 1 to 1564)
CHAPTER 1—NORMAL TAXES AND SURTAXES (sections 1 to 1400Z–2)
Subchapter A—Determination of Tax Liability (sections 1 to 59B)
PART I—TAX ON INDIVIDUALS (sections 1 to 5)
PART II—TAX ON CORPORATIONS (sections 11 to 12)
PART III—CHANGES IN RATES DURING A TAXABLE YEAR (section 15)
PART IV—CREDITS AGAINST TAX (sections 21 to 54AA)
Subpart A—Nonrefundable Personal Credits (sections 21 to 26)
- § 21 — Expenses for household and dependent care services necessary for gainful employment
- § 22 — Credit for the elderly and the permanently and totally disabled
- § 23 — Adoption expenses
- § 24 — Child tax credit
- § 25 — Interest on certain home mortgages
- § 25A — American Opportunity and Lifetime Learning credits
- § 25B — Elective deferrals and IRA contributions by certain individuals
- § 25C — Energy efficient home improvement credit
- § 25D — Residential clean energy credit
- § 25E — Previously-owned clean vehicles
- § 25F — Qualified elementary and secondary education scholarships
- § 26 — Limitation based on tax liability; definition of tax liability
Subpart B—Other Credits (sections 27 to 30D)
- § 27 — Taxes of foreign countries and possessions of the United States
- § 28 — Renumbered § 45C]
- § 29 — Renumbered § 45K]
- § 30 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]
- § 30A — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B) , Mar. 23, 2018 , 132 Stat. 1206 ]
- § 30B — Alternative motor vehicle credit
- § 30C — Alternative fuel vehicle refueling property credit
- § 30D — Clean vehicle credit
Subpart C—Refundable Credits (sections 31 to 37)
- § 31 — Tax withheld on wages
- § 32 — Earned income
- § 33 — Tax withheld at source on nonresident aliens and foreign corporations
- § 34 — Certain uses of gasoline and special fuels
- § 35 — Health insurance costs of eligible individuals
- § 36 — First-time homebuyer credit
- § 36A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]
- § 36B — Refundable credit for coverage under a qualified health plan
- § 36C — Renumbered § 23]
- § 37 — Overpayments of tax
Subpart D—Business Related Credits (sections 38 to 45AA)
- § 38 — General business credit
- § 39 — Carryback and carryforward of unused credits
- § 40 — Alcohol, etc., used as fuel
- § 40A — Biodiesel and renewable diesel used as fuel
- § 40B — Sustainable aviation fuel credit
- § 41 — Credit for increasing research activities
- § 42 — Low-income housing credit
- § 43 — Enhanced oil recovery credit
- § 44 — Expenditures to provide access to disabled individuals
- § 44A — Renumbered § 21]
- § 44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1) , July 18, 1984 , 98 Stat. 833 ]
- § 44C — Renumbered § 23]
- § 44D — Renumbered § 29]
- § 44E — Renumbered § 40]
- § 44F — Renumbered § 30]
- § 44G — Renumbered § 41]
- § 44H — Renumbered § 45C]
- § 45 — Electricity produced from certain renewable resources, etc.
- § 45A — Indian employment credit
- § 45B — Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
- § 45D — New markets tax credit
- § 45E — Small employer pension plan startup costs
- § 45F — Employer-provided child care credit
- § 45G — Railroad track maintenance credit
- § 45H — Credit for production of low sulfur diesel fuel
- § 45I — Credit for producing oil and gas from marginal wells
- § 45J — Credit for production from advanced nuclear power facilities
- § 45K — Credit for producing fuel from a nonconventional source
- § 45L — New energy efficient home credit
- § 45M — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A) , Mar. 23, 2018 , 132 Stat. 1208 ]
- § 45N — Mine rescue team training credit
- § 45O — Agricultural chemicals security credit
- § 45P — Employer wage credit for employees who are active duty members of the uniformed services
- § 45Q — Credit for carbon oxide sequestration
- § 45R — Employee health insurance expenses of small employers
- § 45S — Employer credit for paid family and medical leave
- § 45T — Auto-enrollment option for retirement savings options provided by small employers
- § 45U — Zero-emission nuclear power production credit
- § 45V — Credit for production of clean hydrogen
- § 45W — Credit for qualified commercial clean vehicles
- § 45X — Advanced manufacturing production credit
- § 45Y — Clean electricity production credit
- § 45Z — Clean fuel production credit
- § 45AA — Military spouse retirement plan eligibility credit for small employers
Subpart E—Rules for Computing Investment Credit (sections 46 to 50A)
- § 46 — Amount of credit
- § 47 — Rehabilitation credit
- § 48 — Energy credit
- § 48A — Qualifying advanced coal project credit
- § 48B — Qualifying gasification project credit
- § 48C — Qualifying advanced energy project credit
- § 48D — Advanced manufacturing investment credit
- § 48E — Clean electricity investment credit
- § 49 — At-risk rules
- § 50 — Other special rules
- § 50A — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2) , July 18, 1984 , 98 Stat. 833 ]
Subpart F—Rules for Computing Work Opportunity Credit (sections 51 to 52)
Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability (section 53)
[Subpart H—Repealed] (section 54)
[Subpart I—Repealed] (section 54A)
[Subpart J—Repealed] (section 54AA)
PART VI—ALTERNATIVE MINIMUM TAX (sections 55 to 59)
PART VII—BASE EROSION AND ANTI-ABUSE TAX (section 59A)
[PART VIII—REPEALED] (section 59B)
Subchapter B—Computation of Taxable Income (sections 61 to 291)
PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (sections 61 to 68)
PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (sections 71 to 91)
- § 71 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]
- § 72 — Annuities; certain proceeds of endowment and life insurance contracts
- § 73 — Services of child
- § 74 — Prizes and awards
- § 75 — Dealers in tax-exempt securities
- § 76 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14) , Oct. 4, 1976 , 90 Stat. 1765 ]
- § 77 — Commodity credit loans
- § 78 — Gross up for deemed paid foreign tax credit
- § 79 — Group-term life insurance purchased for employees
- § 80 — Restoration of value of certain securities
- § 81 — Repealed. Pub. L. 100–203, title X, § 10201(b)(1) , Dec. 22, 1987 , 101 Stat. 1330–387 ]
- § 82 — Reimbursement of moving expenses
- § 83 — Property transferred in connection with performance of services
- § 84 — Transfer of appreciated property to political organizations
- § 85 — Unemployment compensation
- § 86 — Social security and tier 1 railroad retirement benefits
- § 87 — Alcohol and biodiesel fuels credits
- § 88 — Certain amounts with respect to nuclear decommissioning costs
- § 89 — Repealed. Pub. L. 101–140, title II, § 202(a) , Nov. 8, 1989 , 103 Stat. 830 ]
- § 90 — Illegal Federal irrigation subsidies
- § 91 — Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (sections 101 to 140)
- § 101 — Certain death benefits
- § 102 — Gifts and inheritances
- § 103 — Interest on State and local bonds
- § 103A — Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1) , Oct. 22, 1986 , 100 Stat. 2657 ]
- § 104 — Compensation for injuries or sickness
- § 105 — Amounts received under accident and health plans
- § 106 — Contributions by employer to accident and health plans
- § 107 — Rental value of parsonages
- § 108 — Income from discharge of indebtedness
- § 109 — Improvements by lessee on lessor’s property
- § 110 — Qualified lessee construction allowances for short-term leases
- § 111 — Recovery of tax benefit items
- § 112 — Certain combat zone compensation of members of the Armed Forces
- § 113 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(7) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 114 — Repealed. Pub. L. 108–357, title I, § 101(a) , Oct. 22, 2004 , 118 Stat. 1423 ]
- § 115 — Income of States, municipalities, etc.
- § 116 — Repealed. Pub. L. 99–514, title VI, § 612(a) , Oct. 22, 1986 , 100 Stat. 2250 ]
- § 117 — Qualified scholarships
- § 118 — Contributions to the capital of a corporation
- § 119 — Meals or lodging furnished for the convenience of the employer
- § 120 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A) , Dec. 19, 2014 , 128 Stat. 4039 ]
- § 121 — Exclusion of gain from sale of principal residence
- § 122 — Certain reduced uniformed services retirement pay
- § 123 — Amounts received under insurance contracts for certain living expenses
- § 124 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(9) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 125 — Cafeteria plans
- § 126 — Certain cost-sharing payments
- § 127 — Educational assistance programs
- § 128 — Employer contributions to Trump accounts
- § 129 — Dependent care assistance programs
- § 130 — Certain personal injury liability assignments
- § 131 — Certain foster care payments
- § 132 — Certain fringe benefits
- § 133 — Repealed. Pub. L. 104–188, title I, § 1602(a) , Aug. 20, 1996 , 110 Stat. 1833 ]
- § 134 — Certain military benefits
- § 135 — Income from United States savings bonds used to pay higher education tuition and fees
- § 136 — Energy conservation subsidies provided by public utilities
- § 137 — Adoption assistance programs
- § 138 — Medicare Advantage MSA
- § 139 — Disaster relief payments
- § 139A — Federal subsidies for prescription drug plans
- § 139B — Benefits provided to volunteer firefighters and emergency medical responders
- § 139C — Certain disability-related first responder retirement payments
- § 139D — Indian health care benefits
- § 139E — Indian general welfare benefits
- § 139F — Certain amounts received by wrongfully incarcerated individuals
- § 139G — Assignments to Alaska Native Settlement Trusts
- § 139H — Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I — Continuation coverage premium assistance
- § 139J — Certain contributions to Trump accounts
- § 139K — Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L — Interest on loans secured by rural or agricultural real property
- § 139M — Compensation for losses or damages resulting from certain wildfires
- § 140 — Cross references to other Acts
PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (sections 141 to 150)
Subpart A—Private Activity Bonds (sections 141 to 147)
- § 141 — Private activity bond; qualified bond
- § 142 — Exempt facility bond
- § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 145 — Qualified 501(c)(3) bond
- § 146 — Volume cap
- § 147 — Other requirements applicable to certain private activity bonds
Subpart B—Requirements Applicable to All State and Local Bonds (sections 148 to 149)
Subpart C—Definitions and Special Rules (section 150)
PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS (sections 151 to 153)
PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (sections 161 to 199A)
- § 161 — Allowance of deductions
- § 162 — Trade or business expenses
- § 163 — Interest
- § 164 — Taxes
- § 165 — Losses
- § 166 — Bad debts
- § 167 — Depreciation
- § 168 — Accelerated cost recovery system
- § 169 — Amortization of pollution control facilities
- § 170 — Charitable, etc., contributions and gifts
- § 171 — Amortizable bond premium
- § 172 — Net operating loss deduction
- § 173 — Circulation expenditures
- § 174 — Amortization of research and experimental expenditures
- § 174A — Domestic research or experimental expenditures
- § 175 — Soil and water conservation expenditures; endangered species recovery expenditures
- § 176 — Payments with respect to employees of certain foreign corporations
- § 177 — Repealed. Pub. L. 99–514, title II, § 241(a) , Oct. 22, 1986 , 100 Stat. 2181 ]
- § 178 — Amortization of cost of acquiring a lease
- § 179 — Election to expense certain depreciable business assets
- § 179A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A) , Dec. 19, 2014 , 128 Stat. 4042 ]
- § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C — Election to expense certain refineries
- § 179D — Energy efficient commercial buildings deduction
- § 179E — Election to expense advanced mine safety equipment
- § 180 — Expenditures by farmers for fertilizer, etc.
- § 181 — Treatment of certain qualified productions
- § 182 — Repealed. Pub. L. 99–514, title IV, § 402(a) , Oct. 22, 1986 , 100 Stat. 2221 ]
- § 183 — Activities not engaged in for profit
- § 184 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(12) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 185 — Repealed. Pub. L. 99–514, title II, § 242(a) , Oct. 22, 1986 , 100 Stat. 2181 ]
- § 186 — Recoveries of damages for antitrust violations, etc.
- § 187 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31) , Oct. 4, 1976 , 90 Stat. 1769 ]
- § 188 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(13) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 189 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(1) , Oct. 22, 1986 , 100 Stat. 2355 ]
- § 190 — Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 191 — Repealed. Pub. L. 97–34, title II, § 212(d)(1) , Aug. 13, 1981 , 95 Stat. 239 ]
- § 192 — Contributions to black lung benefit trust
- § 193 — Tertiary injectants
- § 194 — Treatment of reforestation expenditures
- § 194A — Contributions to employer liability trusts
- § 195 — Start-up expenditures
- § 196 — Deduction for certain unused business credits
- § 197 — Amortization of goodwill and certain other intangibles
- § 198 — Expensing of environmental remediation costs
- § 198A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35) , Dec. 19, 2014 , 128 Stat. 4042 ]
- § 199 — Repealed. Pub. L. 115–97, title I, § 13305(a) , Dec. 22, 2017 , 131 Stat. 2126 ]
- § 199A — Qualified business income
PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (sections 211 to 226)
- § 211 — Allowance of deductions
- § 212 — Expenses for production of income
- § 213 — Medical, dental, etc., expenses
- § 214 — Repealed. Pub. L. 94–455, title V, § 504(b)(1) , Oct. 4, 1976 , 90 Stat. 1565 ]
- § 215 — Repealed. Pub. L. 115–97, title I, § 11051(a) , Dec. 22, 2017 , 131 Stat. 2089 ]
- § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- § 217 — Moving expenses
- § 218 — Repealed. Pub. L. 95–600, title I, § 113(a)(1) , Nov. 6, 1978 , 92 Stat. 2778 ]
- § 219 — Retirement savings
- § 220 — Archer MSAs
- § 221 — Interest on education loans
- § 222 — Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1) , Dec. 27, 2020 , 134 Stat. 3041 ]
- § 223 — Health savings accounts
- § 224 — Qualified tips
- § 225 — Qualified overtime compensation
- § 226 — Cross reference
PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (sections 241 to 250)
- § 241 — Allowance of special deductions
- § 242 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33) , Oct. 4, 1976 , 90 Stat. 1769 ]
- § 243 — Dividends received by corporations
- § 244 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A) , Dec. 19, 2014 , 128 Stat. 4043 ]
- § 245 — Dividends received from certain foreign corporations
- § 245A — Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 246 — Rules applying to deductions for dividends received
- § 246A — Dividends received deduction reduced where portfolio stock is debt financed
- § 247 — Contributions to Alaska Native Settlement Trusts
- § 248 — Organizational expenditures
- § 249 — Limitation on deduction of bond premium on repurchase
- § 250 — Foreign-derived deduction eligible income and net CFC tested income
PART IX—ITEMS NOT DEDUCTIBLE (sections 261 to 280H)
- § 261 — General rule for disallowance of deductions
- § 262 — Personal, living, and family expenses
- § 263 — Capital expenditures
- § 263A — Capitalization and inclusion in inventory costs of certain expenses
- § 264 — Certain amounts paid in connection with insurance contracts
- § 265 — Expenses and interest relating to tax-exempt income
- § 266 — Carrying charges
- § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267A — Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 268 — Sale of land with unharvested crop
- § 269 — Acquisitions made to evade or avoid income tax
- § 269A — Personal service corporations formed or availed of to avoid or evade income tax
- § 269B — Stapled entities
- § 270 — Repealed. Pub. L. 91–172, title II, § 213(b) , Dec. 30, 1969 , 83 Stat. 572 ]
- § 271 — Debts owed by political parties, etc.
- § 272 — Disposal of coal or domestic iron ore
- § 273 — Holders of life or terminable interest
- § 274 — Disallowance of certain entertainment, etc., expenses
- § 275 — Certain taxes
- § 276 — Certain indirect contributions to political parties
- § 277 — Deductions incurred by certain membership organizations in transactions with members
- § 278 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(6) , Oct. 22, 1986 , 100 Stat. 2356 ]
- § 279 — Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A) , Oct. 22, 1986 , 100 Stat. 2355 ]
- § 280A — Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B — Demolition of structures
- § 280C — Certain expenses for which credits are allowable
- § 280D — Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A) , Aug. 23, 1988 , 102 Stat. 1324 ]
- § 280E — Expenditures in connection with the illegal sale of drugs
- § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G — Golden parachute payments
- § 280H — Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (section 281)
PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (section 291)
Subchapter C—Corporate Distributions and Adjustments (sections 301 to 391)
PART I—DISTRIBUTIONS BY CORPORATIONS (sections 301 to 318)
Subpart A—Effects on Recipients (sections 301 to 307)
- § 301 — Distributions of property
- § 302 — Distributions in redemption of stock
- § 303 — Distributions in redemption of stock to pay death taxes
- § 304 — Redemption through use of related corporations
- § 305 — Distributions of stock and stock rights
- § 306 — Dispositions of certain stock
- § 307 — Basis of stock and stock rights acquired in distributions
Subpart B—Effects on Corporation (sections 311 to 312)
Subpart C—Definitions; Constructive Ownership of Stock (sections 316 to 318)
PART II—CORPORATE LIQUIDATIONS (sections 331 to 346)
Subpart A—Effects on Recipients (sections 331 to 334)
Subpart B—Effects on Corporation (sections 336 to 338)
[Subpart C—Repealed] (sections 341 to 342)
Subpart D—Definition and Special Rule (section 346)
PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS (sections 351 to 368)
Subpart A—Corporate Organizations (section 351)
Subpart B—Effects on Shareholders and Security Holders (sections 354 to 358)
Subpart C—Effects on Corporations (sections 361 to 363)
Subpart D—Special Rule; Definitions (sections 367 to 368)
[PART IV—REPEALED] (sections 370 to 374)
PART V—CARRYOVERS (sections 381 to 384)
PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (section 385)
[PART VII—REPEALED] (sections 386 to 391)
Subchapter D—Deferred Compensation, Etc. (sections 401 to 436)
PART I—PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. (sections 401 to 420)
Subpart A—General Rule (sections 401 to 409A)
- § 401 — Qualified pension, profit-sharing, and stock bonus plans
- § 402 — Taxability of beneficiary of employees’ trust
- § 402A — Optional treatment of elective deferrals as Roth contributions
- § 403 — Taxation of employee annuities
- § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404A — Deduction for certain foreign deferred compensation plans
- § 405 — Repealed. Pub. L. 98–369, div. A, title IV, § 491(a) , July 18, 1984 , 98 Stat. 848 ]
- § 406 — Employees of foreign affiliates covered by section 3121(l) agreements
- § 407 — Certain employees of domestic subsidiaries engaged in business outside the United States
- § 408 — Individual retirement accounts
- § 408A — Roth IRAs
- § 409 — Qualifications for tax credit employee stock ownership plans
- § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Subpart B—Special Rules (sections 410 to 417)
- § 410 — Minimum participation standards
- § 411 — Minimum vesting standards
- § 412 — Minimum funding standards
- § 413 — Collectively bargained plans, etc.
- § 414 — Definitions and special rules
- § 414A — Requirements related to automatic enrollment
- § 415 — Limitations on benefits and contribution under qualified plans
- § 416 — Special rules for top-heavy plans
- § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
Subpart C—Insolvent Plans (sections 418 to 418E)
Subpart D—Treatment of Welfare Benefit Funds (sections 419 to 419A)
Subpart E—Treatment of Transfers to Retiree Health Accounts (section 420)
PART II—CERTAIN STOCK OPTIONS (sections 421 to 425)
PART III—RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS (sections 430 to 436)
Subpart A—Minimum Funding Standards for Pension Plans (sections 430 to 433)
Subpart B—Benefit Limitations Under Single-Employer Plans (section 436)
Subchapter E—Accounting Periods and Methods of Accounting (sections 441 to 483)
PART I—ACCOUNTING PERIODS (sections 441 to 444)
PART II—METHODS OF ACCOUNTING (sections 446 to 475)
Subpart A—Methods of Accounting in General (sections 446 to 448)
Subpart B—Taxable Year for Which Items of Gross Income Included (sections 451 to 460)
- § 451 — General rule for taxable year of inclusion
- § 452 — Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134 ]
- § 453 — Installment method
- § 453A — Special rules for nondealers
- § 453B — Gain or loss on disposition of installment obligations
- § 453C — Repealed. Pub. L. 100–203, title X, § 10202(a)(1) , Dec. 22, 1987 , 101 Stat. 1330–388 ]
- § 454 — Obligations issued at discount
- § 455 — Prepaid subscription income
- § 456 — Prepaid dues income of certain membership organizations
- § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
- § 457A — Nonqualified deferred compensation from certain tax indifferent parties
- § 458 — Magazines, paperbacks, and records returned after the close of the taxable year
- § 460 — Special rules for long-term contracts
Subpart C—Taxable Year for Which Deductions Taken (sections 461 to 470)
- § 461 — General rule for taxable year of deduction
- § 462 — Repealed. June 15, 1955, ch. 143, § 1(b) , 69 Stat. 134 ]
- § 463 — Repealed. Pub. L. 100–203, title X, § 10201(a) , Dec. 22, 1987 , 101 Stat. 1330–387 ]
- § 464 — Limitations on deductions for certain farming expenses
- § 465 — Deductions limited to amount at risk
- § 466 — Repealed. Pub. L. 99–514, title VIII, § 823(a) , Oct. 22, 1986 , 100 Stat. 2373 ]
- § 467 — Certain payments for the use of property or services
- § 468 — Special rules for mining and solid waste reclamation and closing costs
- § 468A — Special rules for nuclear decommissioning costs
- § 468B — Special rules for designated settlement funds
- § 469 — Passive activity losses and credits limited
- § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
Subpart D—Inventories (sections 471 to 475)
PART III—ADJUSTMENTS (sections 481 to 483)
Subchapter F—Exempt Organizations (sections 501 to 530A)
PART I—GENERAL RULE (sections 501 to 506)
- § 501 — Exemption from tax on corporations, certain trusts, etc.
- § 502 — Feeder organizations
- § 503 — Requirements for exemption
- § 504 — Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 505 — Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
PART II—PRIVATE FOUNDATIONS (sections 507 to 509)
PART III—TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS (sections 511 to 515)
PART IV—FARMERS’ COOPERATIVES (sections 521 to 522)
PART V—SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS (section 526)
PART VI—POLITICAL ORGANIZATIONS (section 527)
PART VII—CERTAIN HOMEOWNERS ASSOCIATIONS (section 528)
PART VIII—CERTAIN SAVINGS ENTITIES (sections 529 to 530)
PART IX—TRUMP ACCOUNTS (section 530A)
Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (sections 531 to 565)
PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS (sections 531 to 537)
PART II—PERSONAL HOLDING COMPANIES (sections 541 to 547)
- § 541 — Imposition of personal holding company tax
- § 542 — Definition of personal holding company
- § 543 — Personal holding company income
- § 544 — Rules for determining stock ownership
- § 545 — Undistributed personal holding company income
- § 546 — Income not placed on annual basis
- § 547 — Deduction for deficiency dividends
[PART III—REPEALED] (section 551)
PART IV—DEDUCTION FOR DIVIDENDS PAID (sections 561 to 565)
Subchapter H—Banking Institutions (sections 581 to 601)
PART I—RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS (sections 581 to 586)
- § 581 — Definition of bank
- § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
- § 583 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82) , Oct. 4, 1976 , 90 Stat. 1778 ]
- § 584 — Common trust funds
- § 585 — Reserves for losses on loans of banks
- § 586 — Repealed. Pub. L. 99–514, title IX, § 901(c) , Oct. 22, 1986 , 100 Stat. 2378 ]
PART II—MUTUAL SAVINGS BANKS, ETC. (sections 591 to 601)
- § 591 — Deduction for dividends paid on deposits
- § 592 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83) , Oct. 4, 1976 , 90 Stat. 1778 ]
- § 593 — Reserves for losses on loans
- § 594 — Alternative tax for mutual savings banks conducting life insurance business
- § 595 — Repealed. Pub. L. 104–188, title I, § 1616(b)(8) , (9), Aug. 20, 1996 , 110 Stat. 1857 ]
- § 597 — Treatment of transactions in which Federal financial assistance provided
- § 601 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85) , Oct. 4, 1976 , 90 Stat. 1778 ]
Subchapter I—Natural Resources (sections 611 to 638)
PART I—DEDUCTIONS (sections 611 to 617)
- § 611 — Allowance of deduction for depletion
- § 612 — Basis for cost depletion
- § 613 — Percentage depletion
- § 613A — Limitations on percentage depletion in case of oil and gas wells
- § 614 — Definition of property
- § 615 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88) , Oct. 4, 1976 , 90 Stat. 1779 ]
- § 616 — Development expenditures
- § 617 — Deduction and recapture of certain mining exploration expenditures
[PART II—REPEALED] (section 621)
PART III—SALES AND EXCHANGES (sections 631 to 632)
PART IV—MINERAL PRODUCTION PAYMENTS (section 636)
PART V—CONTINENTAL SHELF AREAS (section 638)
Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (sections 641 to 692)
PART I—ESTATES, TRUSTS, AND BENEFICIARIES (sections 641 to 685)
Subpart A—General Rules for Taxation of Estates and Trusts (sections 641 to 646)
Subpart B—Trusts Which Distribute Current Income Only (sections 651 to 652)
Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus (sections 661 to 664)
- § 661 — Deduction for estates and trusts accumulating income or distributing corpus
- § 662 — Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 663 — Special rules applicable to sections 661 and 662
- § 664 — Charitable remainder trusts
Subpart D—Treatment of Excess Distributions by Trusts (sections 665 to 669)
- § 665 — Definitions applicable to subpart D
- § 666 — Accumulation distribution allocated to preceding years
- § 667 — Treatment of amounts deemed distributed by trust in preceding years
- § 668 — Interest charge on accumulation distributions from foreign trusts
- § 669 — Repealed. Pub. L. 94–455, title VII, § 701(d)(1) , Oct. 4, 1976 , 90 Stat. 1578 ]
Subpart E—Grantors and Others Treated as Substantial Owners (sections 671 to 679)
- § 671 — Trust income, deductions, and credits attributable to grantors and others as substantial owners
- § 672 — Definitions and rules
- § 673 — Reversionary interests
- § 674 — Power to control beneficial enjoyment
- § 675 — Administrative powers
- § 676 — Power to revoke
- § 677 — Income for benefit of grantor
- § 678 — Person other than grantor treated as substantial owner
- § 679 — Foreign trusts having one or more United States beneficiaries
Subpart F—Miscellaneous (sections 681 to 685)
PART II—INCOME IN RESPECT OF DECEDENTS (sections 691 to 692)
Subchapter K—Partners and Partnerships (sections 701 to 771)
PART I—DETERMINATION OF TAX LIABILITY (sections 701 to 709)
- § 701 — Partners, not partnership, subject to tax
- § 702 — Income and credits of partner
- § 703 — Partnership computations
- § 704 — Partner’s distributive share
- § 705 — Determination of basis of partner’s interest
- § 706 — Taxable years of partner and partnership
- § 707 — Transactions between partner and partnership
- § 708 — Continuation of partnership
- § 709 — Treatment of organization and syndication fees
PART II—CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (sections 721 to 755)
Subpart A—Contributions to a Partnership (sections 721 to 724)
Subpart B—Distributions by a Partnership (sections 731 to 737)
- § 731 — Extent of recognition of gain or loss on distribution
- § 732 — Basis of distributed property other than money
- § 733 — Basis of distributee partner’s interest
- § 734 — Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- § 735 — Character of gain or loss on disposition of distributed property
- § 736 — Payments to a retiring partner or a deceased partner’s successor in interest
- § 737 — Recognition of precontribution gain in case of certain distributions to contributing partner
Subpart C—Transfers of Interests in a Partnership (sections 741 to 743)
Subpart D—Provisions Common to Other Subparts (sections 751 to 755)
PART III—DEFINITIONS (section 761)
[PART IV—REPEALED] (section 771)
Subchapter L—Insurance Companies (sections 801 to 848)
PART I—LIFE INSURANCE COMPANIES (sections 801 to 818)
Subpart A—Tax Imposed (section 801)
Subpart B—Life Insurance Gross Income (section 803)
Subpart C—Life Insurance Deductions (sections 804 to 810)
- § 804 — Life insurance deductions
- § 805 — General deductions
- § 806 — Repealed. Pub. L. 115–97, title I, § 13512(a) , Dec. 22, 2017 , 131 Stat. 2142 ]
- § 807 — Rules for certain reserves
- § 808 — Policyholder dividends deduction
- § 809 — Repealed. Pub. L. 108–218, title II, § 205(a) , Apr. 10, 2004 , 118 Stat. 610 ]
- § 810 — Repealed. Pub. L. 115–97, title I, § 13511(b)(1) , Dec. 22, 2017 , 131 Stat. 2142 ]
Subpart D—Accounting, Allocation, and Foreign Provisions (sections 811 to 815)
- § 811 — Accounting provisions
- § 812 — Definition of company’s share and policyholder’s share
- § 813 — Repealed. Pub. L. 100–203, title X, § 10242(c)(1) , Dec. 22, 1987 , 101 Stat. 1330–423 ]
- § 814 — Contiguous country branches of domestic life insurance companies
- § 815 — Repealed. Pub. L. 115–97, title I, § 13514(a) , Dec. 22, 2017 , 131 Stat. 2143 ]
Subpart E—Definitions and Special Rules (sections 816 to 818)
PART II—OTHER INSURANCE COMPANIES (sections 831 to 835)
PART III—PROVISIONS OF GENERAL APPLICATION (sections 841 to 848)
- § 841 — Credit for foreign taxes
- § 842 — Foreign companies carrying on insurance business
- § 843 — Annual accounting period
- § 844 — Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A) , Dec. 22, 2017 , 131 Stat. 2142 ]
- § 845 — Certain reinsurance agreements
- § 846 — Discounted unpaid losses defined
- § 847 — Repealed. Pub. L. 115–97, title I, § 13516(a) , Dec. 22, 2017 , 131 Stat. 2144 ]
- § 848 — Capitalization of certain policy acquisition expenses
Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (sections 851 to 860H)
PART I—REGULATED INVESTMENT COMPANIES (sections 851 to 855)
- § 851 — Definition of regulated investment company
- § 852 — Taxation of regulated investment companies and their shareholders
- § 853 — Foreign tax credit allowed to shareholders
- § 853A — Credits from tax credit bonds allowed to shareholders
- § 854 — Limitations applicable to dividends received from regulated investment company
- § 855 — Dividends paid by regulated investment company after close of taxable year
PART II—REAL ESTATE INVESTMENT TRUSTS (sections 856 to 859)
PART III—PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (section 860)
PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS (sections 860A to 860G)
[PART V—REPEALED] (section 860H)
Subchapter N—Tax Based on Income From Sources Within or Without the United States (sections 861 to 1000)
PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME (sections 861 to 865)
PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (sections 871 to 898)
Subpart A—Nonresident Alien Individuals (sections 871 to 879)
- § 871 — Tax on nonresident alien individuals
- § 872 — Gross income
- § 873 — Deductions
- § 874 — Allowance of deductions and credits
- § 875 — Partnerships; beneficiaries of estates and trusts
- § 876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877 — Expatriation to avoid tax
- § 877A — Tax responsibilities of expatriation
- § 878 — Foreign educational, charitable, and certain other exempt organizations
- § 879 — Tax treatment of certain community income in the case of nonresident alien individuals
Subpart B—Foreign Corporations (sections 881 to 885)
Subpart C—Tax on Gross Transportation Income (section 887)
Subpart D—Miscellaneous Provisions (sections 891 to 898)
- § 891 — Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 892 — Income of foreign governments and of international organizations
- § 893 — Compensation of employees of foreign governments or international organizations
- § 894 — Income affected by treaty
- § 895 — Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- § 896 — Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- § 897 — Disposition of investment in United States real property
- § 898 — Taxable year of certain foreign corporations
PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (sections 901 to 989)
Subpart A—Foreign Tax Credit (sections 901 to 909)
- § 901 — Taxes of foreign countries and of possessions of United States
- § 902 — Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]
- § 903 — Credit for taxes in lieu of income, etc., taxes
- § 904 — Limitation on credit
- § 905 — Applicable rules
- § 906 — Nonresident alien individuals and foreign corporations
- § 907 — Special rules in case of foreign oil and gas income
- § 908 — Reduction of credit for participation in or cooperation with an international boycott
- § 909 — Suspension of taxes and credits until related income taken into account
Subpart B—Earned Income of Citizens or Residents of United States (sections 911 to 913)
[Subpart C—Repealed] (section 921)
Subpart D—Possessions of the United States (sections 931 to 937)
- § 931 — Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 932 — Coordination of United States and Virgin Islands income taxes
- § 933 — Income from sources within Puerto Rico
- § 934 — Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934A — Repealed. Pub. L. 99–514, title XII, § 1275(c)(3) , Oct. 22, 1986 , 100 Stat. 2599 ]
- § 935 — Repealed. Pub. L. 99–514, title XII, § 1272(d)(2) , Oct. 22, 1986 , 100 Stat. 2594 ]
- § 936 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C) , Mar. 23, 2018 , 132 Stat. 1206 ]
- § 937 — Residence and source rules involving possessions
[Subpart E—Repealed] (section 941)
Subpart F—Controlled Foreign Corporations (sections 951 to 965)
- § 951 — Amounts included in gross income of United States shareholders
- § 951A — Net CFC tested income included in gross income of United States shareholders
- § 951B — Amounts included in gross income of foreign controlled United States shareholders
- § 952 — Subpart F income defined
- § 953 — Insurance income
- § 954 — Foreign base company income
- § 955 — Repealed. Pub. L. 115–97, title I, § 14212(a) , Dec. 22, 2017 , 131 Stat. 2217 ]
- § 956 — Investment of earnings in United States property
- § 956A — Repealed. Pub. L. 104–188, title I, § 1501(a)(2) , Aug. 20, 1996 , 110 Stat. 1825 ]
- § 957 — Controlled foreign corporations; United States persons
- § 958 — Rules for determining stock ownership
- § 959 — Exclusion from gross income of previously taxed earnings and profits
- § 960 — Deemed paid credit for subpart F inclusions
- § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
- § 962 — Election by individuals to be subject to tax at corporate rates
- § 963 — Repealed. Pub. L. 94–12, title VI, § 602(a)(1) , Mar. 29, 1975 , 89 Stat. 58 ]
- § 964 — Miscellaneous provisions
- § 965 — Treatment of deferred foreign income upon transition to participation exemption system of taxation
Subpart G—Export Trade Corporations (sections 970 to 972)
[Subpart H—Repealed] (section 981)
Subpart I—Admissibility of Documentation Maintained in Foreign Countries (section 982)
Subpart J—Foreign Currency Transactions (sections 985 to 989)
PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS (sections 991 to 997)
Subpart A—Treatment of Qualifying Corporations (sections 991 to 994)
Subpart B—Treatment of Distributions to Shareholders (sections 995 to 997)
PART V—INTERNATIONAL BOYCOTT DETERMINATIONS (sections 999 to 1000)
Subchapter O—Gain or Loss on Disposition of Property (sections 1001 to 1111)
PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (sections 1001 to 1002)
PART II—BASIS RULES OF GENERAL APPLICATION (sections 1011 to 1024)
- § 1011 — Adjusted basis for determining gain or loss
- § 1012 — Basis of property—cost
- § 1013 — Basis of property included in inventory
- § 1014 — Basis of property acquired from a decedent
- § 1015 — Basis of property acquired by gifts and transfers in trust
- § 1016 — Adjustments to basis
- § 1017 — Discharge of indebtedness
- § 1018 — Repealed. Pub. L. 96–589, § 6(h)(1) , Dec. 24, 1980 , 94 Stat. 3410 ]
- § 1019 — Property on which lessee has made improvements
- § 1020 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125) , Oct. 4, 1976 , 90 Stat. 1784 ]
- § 1021 — Sale of annuities
- § 1022 — Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
- § 1023 — Cross references
- § 1024 — Renumbered § 1023]
PART III—COMMON NONTAXABLE EXCHANGES (sections 1031 to 1045)
- § 1031 — Exchange of real property held for productive use or investment
- § 1032 — Exchange of stock for property
- § 1033 — Involuntary conversions
- § 1034 — Repealed. Pub. L. 105–34, title III, § 312(b) , Aug. 5, 1997 , 111 Stat. 839 ]
- § 1035 — Certain exchanges of insurance policies
- § 1036 — Stock for stock of same corporation
- § 1037 — Certain exchanges of United States obligations
- § 1038 — Certain reacquisitions of real property
- § 1039 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(33) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 1040 — Transfer of certain farm, etc., real property
- § 1041 — Transfers of property between spouses or incident to divorce
- § 1042 — Sales of stock to employee stock ownership plans or certain cooperatives
- § 1043 — Sale of property to comply with conflict-of-interest requirements
- § 1044 — Repealed. Pub. L. 115–97, title I, § 13313(a) , Dec. 22, 2017 , 131 Stat. 2133 ]
- § 1045 — Rollover of gain from qualified small business stock to another qualified small business stock
PART IV—SPECIAL RULES (sections 1051 to 1063)
- § 1051 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78) , Dec. 19, 2014 , 128 Stat. 4049 ]
- § 1052 — Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053 — Property acquired before March 1, 1913
- § 1054 — Certain stock of Federal National Mortgage Association
- § 1055 — Redeemable ground rents
- § 1056 — Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A) , Oct. 22, 2004 , 118 Stat. 1641 ]
- § 1057 — Repealed. Pub. L. 105–34, title XI, § 1131(c)(2) , Aug. 5, 1997 , 111 Stat. 980 ]
- § 1058 — Transfers of securities under certain agreements
- § 1059 — Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A — Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 1060 — Special allocation rules for certain asset acquisitions
- § 1061 — Partnership interests held in connection with performance of services
- § 1062 — Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063 — Cross references
[PART V—REPEALED] (section 1071)
[PART VI—REPEALED] (section 1081)
PART VII—WASH SALES; STRADDLES (sections 1091 to 1092)
[PART VIII—REPEALED] (section 1101)
[PART IX—REPEALED] (section 1111)
Subchapter P—Capital Gains and Losses (sections 1201 to 1298)
PART I—TREATMENT OF CAPITAL GAINS (sections 1201 to 1202)
PART II—TREATMENT OF CAPITAL LOSSES (sections 1211 to 1212)
PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (sections 1221 to 1223)
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (sections 1231 to 1260)
- § 1231 — Property used in the trade or business and involuntary conversions
- § 1232 — Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1) , July 18, 1984 , 98 Stat. 556 ]
- § 1233 — Gains and losses from short sales
- § 1234 — Options to buy or sell
- § 1234A — Gains or losses from certain terminations
- § 1234B — Gains or losses from securities futures contracts
- § 1235 — Sale or exchange of patents
- § 1236 — Dealers in securities
- § 1237 — Real property subdivided for sale
- § 1238 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(35) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 1239 — Gain from sale of depreciable property between certain related taxpayers
- § 1240 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139) , Oct. 4, 1976 , 90 Stat. 1787 ]
- § 1241 — Cancellation of lease or distributor’s agreement
- § 1242 — Losses on small business investment company stock
- § 1243 — Loss of small business investment company
- § 1244 — Losses on small business stock
- § 1245 — Gain from dispositions of certain depreciable property
- § 1246 — Repealed. Pub. L. 108–357, title IV, § 413(a)(2) , (3), Oct. 22, 2004 , 118 Stat. 1506 ]
- § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249 — Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250 — Gain from dispositions of certain depreciable realty
- § 1251 — Repealed. Pub. L. 98–369, div. A, title IV, § 492(a) , July 18, 1984 , 98 Stat. 853 ]
- § 1252 — Gain from disposition of farm land
- § 1253 — Transfers of franchises, trademarks, and trade names
- § 1254 — Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255 — Gain from disposition of section 126 property
- § 1256 — Section 1256 contracts marked to market
- § 1257 — Disposition of converted wetlands or highly erodible croplands
- § 1258 — Recharacterization of gain from certain financial transactions
- § 1259 — Constructive sales treatment for appreciated financial positions
- § 1260 — Gains from constructive ownership transactions
PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (sections 1271 to 1288)
Subpart A—Original Issue Discount (sections 1271 to 1275)
- § 1271 — Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272 — Current inclusion in income of original issue discount
- § 1273 — Determination of amount of original issue discount
- § 1274 — Determination of issue price in the case of certain debt instruments issued for property
- § 1274A — Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275 — Other definitions and special rules
Subpart B—Market Discount on Bonds (sections 1276 to 1278)
Subpart C—Discount on Short-Term Obligations (sections 1281 to 1283)
Subpart D—Miscellaneous Provisions (sections 1286 to 1288)
PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (sections 1291 to 1298)
Subpart A—Interest on Tax Deferral (section 1291)
Subpart B—Treatment of Qualified Electing Funds (sections 1293 to 1295)
Subpart C—Election of Mark to Market for Marketable Stock (section 1296)
Subpart D—General Provisions (sections 1297 to 1298)
Subchapter Q—Readjustment of Tax Between Years and Special Limitations (sections 1301 to 1351)
PART I—INCOME AVERAGING (section 1301)
PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (sections 1311 to 1315)
[PART III—REPEALED] (section 1321)
[PART IV—REPEALED] (section 1331)
PART V—CLAIM OF RIGHT (sections 1341 to 1342)
[PART VI—REPEALED] (sections 1346 to 1348)
PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (section 1351)
Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (sections 1352 to 1359)
- § 1352 — Alternative tax on qualifying shipping activities
- § 1353 — Notional shipping income
- § 1354 — Alternative tax election; revocation; termination
- § 1355 — Definitions and special rules
- § 1356 — Qualifying shipping activities
- § 1357 — Items not subject to regular tax; depreciation; interest
- § 1358 — Allocation of credits, income, and deductions
- § 1359 — Disposition of qualifying vessels
Subchapter S—Tax Treatment of S Corporations and Their Shareholders (sections 1361 to 1379)
PART I—IN GENERAL (sections 1361 to 1363)
PART II—TAX TREATMENT OF SHAREHOLDERS (sections 1366 to 1368)
PART III—SPECIAL RULES (sections 1371 to 1375)
- § 1371 — Coordination with subchapter C
- § 1372 — Partnership rules to apply for fringe benefit purposes
- § 1373 — Foreign income
- § 1374 — Tax imposed on certain built-in gains
- § 1375 — Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
PART IV—DEFINITIONS; MISCELLANEOUS (sections 1377 to 1379)
Subchapter T—Cooperatives and Their Patrons (sections 1381 to 1388)
PART I—TAX TREATMENT OF COOPERATIVES (sections 1381 to 1383)
PART II—TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS (section 1385)
PART III—DEFINITIONS; SPECIAL RULES (section 1388)
Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (sections 1391 to 1397F)
PART I—DESIGNATION (sections 1391 to 1393)
PART II—TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES (section 1394)
PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES (sections 1396 to 1397D)
Subpart A—Empowerment Zone Employment Credit (sections 1396 to 1397)
Subpart B—Additional Expensing (section 1397A)
Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments (section 1397B)
Subpart D—General Provisions (sections 1397C to 1397D)
PART IV—INCENTIVES FOR EDUCATION ZONES (section 1397E)
PART V—REGULATIONS (section 1397F)
Subchapter V—Title 11 Cases (sections 1398 to 1399)
[Subchapter W—Repealed] (section 1400)
[Subchapter X—Repealed] (section 1400E)
[Subchapter Y—Repealed] (section 1400L)
Subchapter Z—Opportunity Zones (sections 1400Z–1 to 1400Z–2)
CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (sections 1401 to 1403)
CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (section 1411)
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (sections 1441 to 1465)
Subchapter A—Nonresident Aliens and Foreign Corporations (sections 1441 to 1446)
- § 1441 — Withholding of tax on nonresident aliens
- § 1442 — Withholding of tax on foreign corporations
- § 1443 — Foreign tax-exempt organizations
- § 1444 — Withholding on Virgin Islands source income
- § 1445 — Withholding of tax on dispositions of United States real property interests
- § 1446 — Withholding of tax on foreign partners’ share of effectively connected income
Subchapter B—Application of Withholding Provisions (sections 1451 to 1465)
- § 1451 — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A) , July 18, 1984 , 98 Stat. 844 ]
- § 1461 — Liability for withheld tax
- § 1462 — Withheld tax as credit to recipient of income
- § 1463 — Tax paid by recipient of income
- § 1464 — Refunds and credits with respect to withheld tax
- § 1465 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156) , Oct. 4, 1976 , 90 Stat. 1789 ]
CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (sections 1471 to 1474)
[CHAPTER 5—REPEALED] (sections 1491 to 1494)
CHAPTER 6—CONSOLIDATED RETURNS (sections 1501 to 1564)
Subchapter A—Returns and Payment of Tax (sections 1501 to 1505)
Subchapter B—Related Rules (sections 1551 to 1564)
PART I—IN GENERAL (sections 1551 to 1552)
PART II—CERTAIN CONTROLLED CORPORATIONS (sections 1561 to 1564)
- § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2) , Dec. 30, 1969 , 83 Stat. 600 ]
- § 1563 — Definitions and special rules
- § 1564 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
Subtitle B—Estate and Gift Taxes (sections 2001 to 2801)
CHAPTER 11—ESTATE TAX (sections 2001 to 2210)
Subchapter A—Estates of Citizens or Residents (sections 2001 to 2058)
PART I—TAX IMPOSED (sections 2001 to 2002)
PART II—CREDITS AGAINST TAX (sections 2010 to 2016)
- § 2010 — Unified credit against estate tax
- § 2011 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i) , Dec. 19, 2014 , 128 Stat. 4051 ]
- § 2012 — Credit for gift tax
- § 2013 — Credit for tax on prior transfers
- § 2014 — Credit for foreign death taxes
- § 2015 — Credit for death taxes on remainders
- § 2016 — Recovery of taxes claimed as credit
PART III—GROSS ESTATE (sections 2031 to 2046)
- § 2031 — Definition of gross estate
- § 2032 — Alternate valuation
- § 2032A — Valuation of certain farm, etc., real property
- § 2033 — Property in which the decedent had an interest
- § 2033A — Renumbered § 2057]
- § 2034 — Dower or curtesy interests
- § 2035 — Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036 — Transfers with retained life estate
- § 2037 — Transfers taking effect at death
- § 2038 — Revocable transfers
- § 2039 — Annuities
- § 2040 — Joint interests
- § 2041 — Powers of appointment
- § 2042 — Proceeds of life insurance
- § 2043 — Transfers for insufficient consideration
- § 2044 — Certain property for which marital deduction was previously allowed
- § 2045 — Prior interests
- § 2046 — Disclaimers
PART IV—TAXABLE ESTATE (sections 2051 to 2058)
- § 2051 — Definition of taxable estate
- § 2052 — Repealed. Pub. L. 94–455, title XX, § 2001(a)(4) , Oct. 4, 1976 , 90 Stat. 1848 ]
- § 2053 — Expenses, indebtedness, and taxes
- § 2054 — Losses
- § 2055 — Transfers for public, charitable, and religious uses
- § 2056 — Bequests, etc., to surviving spouse
- § 2056A — Qualified domestic trust
- § 2057 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A) , Dec. 19, 2014 , 128 Stat. 4051 ]
- § 2058 — State death taxes
Subchapter B—Estates of Nonresidents Not Citizens (sections 2101 to 2108)
Subchapter C—Miscellaneous (sections 2201 to 2210)
- § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8) , Oct. 4, 1976 , 90 Stat. 1805 ]
- § 2203 — Definition of executor
- § 2204 — Discharge of fiduciary from personal liability
- § 2205 — Reimbursement out of estate
- § 2206 — Liability of life insurance beneficiaries
- § 2207 — Liability of recipient of property over which decedent had power of appointment
- § 2207A — Right of recovery in the case of certain marital deduction property
- § 2207B — Right of recovery where decedent retained interest
- § 2208 — Certain residents of possessions considered citizens of the United States
- § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States
- § 2210 — Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
CHAPTER 12—GIFT TAX (sections 2501 to 2524)
Subchapter A—Determination of Tax Liability (sections 2501 to 2505)
Subchapter B—Transfers (sections 2511 to 2519)
- § 2511 — Transfers in general
- § 2512 — Valuation of gifts
- § 2513 — Gift by husband or wife to third party
- § 2514 — Powers of appointment
- § 2515 — Treatment of generation-skipping transfer tax
- § 2515A — Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B) , Aug. 13, 1981 , 95 Stat. 302 ]
- § 2516 — Certain property settlements
- § 2517 — Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A) , Oct. 22, 1986 , 100 Stat. 2868 ]
- § 2518 — Disclaimers
- § 2519 — Dispositions of certain life estates
Subchapter C—Deductions (sections 2521 to 2524)
CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS (sections 2601 to 2664)
Subchapter A—Tax Imposed (sections 2601 to 2604)
Subchapter B—Generation-Skipping Transfers (sections 2611 to 2614)
Subchapter C—Taxable Amount (sections 2621 to 2624)
Subchapter D—GST Exemption (sections 2631 to 2632)
Subchapter E—Applicable Rate; Inclusion Ratio (sections 2641 to 2642)
Subchapter F—Other Definitions and Special Rules (sections 2651 to 2654)
Subchapter G—Administration (sections 2661 to 2664)
CHAPTER 14—SPECIAL VALUATION RULES (sections 2701 to 2704)
CHAPTER 15—GIFTS AND BEQUESTS FROM EXPATRIATES (section 2801)
Subtitle C—Employment Taxes (sections 3101 to 3512)
CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT (sections 3101 to 3134)
Subchapter A—Tax on Employees (sections 3101 to 3102)
Subchapter B—Tax on Employers (sections 3111 to 3113)
Subchapter C—General Provisions (sections 3121 to 3128)
- § 3121 — Definitions
- § 3122 — Federal service
- § 3123 — Deductions as constructive payments
- § 3124 — Estimate of revenue reduction
- § 3125 — Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- § 3126 — Return and payment by governmental employer
- § 3127 — Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- § 3128 — Short title
Subchapter D—Credits (sections 3131 to 3134)
CHAPTER 22—RAILROAD RETIREMENT TAX ACT (sections 3201 to 3241)
Subchapter A—Tax on Employees (sections 3201 to 3202)
Subchapter B—Tax on Employee Representatives (sections 3211 to 3212)
Subchapter C—Tax on Employers (section 3221)
Subchapter D—General Provisions (sections 3231 to 3233)
Subchapter E—Tier 2 Tax Rate Determination (section 3241)
CHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACT (sections 3301 to 3311)
- § 3301 — Rate of tax
- § 3302 — Credits against tax
- § 3303 — Conditions of additional credit allowance
- § 3304 — Approval of State laws
- § 3305 — Applicability of State law
- § 3306 — Definitions
- § 3307 — Deductions as constructive payments
- § 3308 — Instrumentalities of the United States
- § 3309 — State law coverage of services performed for nonprofit organizations or governmental entities
- § 3310 — Judicial review
- § 3311 — Short title
CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX (sections 3321 to 3323)
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES (sections 3401 to 3451)
- § 3401 — Definitions
- § 3402 — Income tax collected at source
- § 3403 — Liability for tax
- § 3404 — Return and payment by governmental employer
- § 3405 — Special rules for pensions, annuities, and certain other deferred income
- § 3406 — Backup withholding
- § 3451 — Repealed. Pub. L. 98–67, title I, § 102(a) , Aug. 5, 1983 , 97 Stat. 369 ]
CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (sections 3501 to 3512)
- § 3501 — Collection and payment of taxes
- § 3502 — Nondeductibility of taxes in computing taxable income
- § 3503 — Erroneous payments
- § 3504 — Acts to be performed by agents
- § 3505 — Liability of third parties paying or providing for wages
- § 3506 — Individuals providing companion sitting placement services
- § 3507 — Repealed. Pub. L. 111–226, title II, § 219(a)(1) , Aug. 10, 2010 , 124 Stat. 2403 ]
- § 3508 — Treatment of real estate agents and direct sellers
- § 3509 — Determination of employer’s liability for certain employment taxes
- § 3510 — Coordination of collection of domestic service employment taxes with collection of income taxes
- § 3511 — Certified professional employer organizations
- § 3512 — Treatment of certain persons as employers with respect to motion picture projects
Subtitle D—Miscellaneous Excise Taxes (sections 4001 to 5000D)
CHAPTER 31—RETAIL EXCISE TAXES (sections 4001 to 4053)
[Subchapter A—Repealed] (section 4001)
Subchapter B—Special Fuels (sections 4041 to 4043)
Subchapter C—Heavy Trucks and Trailers (sections 4051 to 4053)
CHAPTER 32—MANUFACTURERS EXCISE TAXES (sections 4061 to 4227)
Subchapter A—Automotive and Related Items (sections 4061 to 4105)
PART I—GAS GUZZLERS (sections 4061 to 4064)
PART II—TIRES (sections 4071 to 4073)
PART III—PETROLEUM PRODUCTS (sections 4081 to 4105)
Subpart A—Motor and Aviation Fuels (sections 4081 to 4084)
Subpart B—Special Provisions Applicable to Fuels Tax (sections 4101 to 4105)
Subchapter B—Coal (section 4121)
Subchapter C—Certain Vaccines (sections 4131 to 4132)
Subchapter D—Recreational Equipment (sections 4161 to 4182)
PART I—SPORTING GOODS (sections 4161 to 4162)
[PART II—REPEALED] (section 4171)
PART III—FIREARMS (sections 4181 to 4182)
[Subchapter E—Repealed] (section 4191)
Subchapter F—Special Provisions Applicable to Manufacturers Tax (sections 4216 to 4220)
Subchapter G—Exemptions, Registration, Etc. (sections 4221 to 4227)
- § 4221 — Certain tax-free sales
- § 4222 — Registration
- § 4223 — Special rules relating to further manufacture
- § 4224 — Repealed. Pub. L. 89–44, title I, § 101(b)(5) , June 21, 1965 , 79 Stat. 136 ]
- § 4225 — Exemption of articles manufactured or produced by Indians
- § 4226 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4) , Oct. 4, 1976 , 90 Stat. 1811 ]
- § 4227 — Cross reference
CHAPTER 33—FACILITIES AND SERVICES (sections 4231 to 4294)
[Subchapter A—Repealed] (sections 4231 to 4241)
Subchapter B—Communications (sections 4251 to 4254)
Subchapter C—Transportation by Air (sections 4261 to 4283)
PART I—PERSONS (sections 4261 to 4263)
PART II—PROPERTY (sections 4271 to 4272)
PART III—SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR (sections 4281 to 4283)
[Subchapter D—Repealed] (section 4286)
Subchapter E—Special Provisions Applicable to Services and Facilities Taxes (sections 4291 to 4294)
- § 4291 — Cases where persons receiving payment must collect tax
- § 4292 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9) , Oct. 4, 1976 , 90 Stat. 1812 ]
- § 4293 — Exemption for United States and possessions
- § 4294 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10) , (11), Oct. 4, 1976 , 90 Stat. 1812 ]
CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES (sections 4371 to 4377)
Subchapter A—Policies Issued By Foreign Insurers (sections 4371 to 4374)
Subchapter B—Insured and Self-Insured Health Plans (sections 4375 to 4377)
CHAPTER 35—TAXES ON WAGERING (sections 4401 to 4424)
Subchapter A—Tax on Wagers (sections 4401 to 4405)
Subchapter B—Occupational Tax (sections 4411 to 4414)
Subchapter C—Miscellaneous Provisions (sections 4421 to 4424)
CHAPTER 36—CERTAIN OTHER EXCISE TAXES (sections 4461 to 4495)
Subchapter A—Harbor Maintenance Tax (sections 4461 to 4462)
Subchapter B—Transportation by Water (sections 4471 to 4472)
Subchapter C—Remittance Transfers (section 4475)
Subchapter D—Tax on Use of Certain Vehicles (sections 4481 to 4484)
[Subchapter E—Repealed] (section 4491)
[Subchapter F—Repealed] (section 4495)
CHAPTER 37—REPURCHASE OF CORPORATE STOCK (section 4501)
[CHAPTER 38—REPEALED] 1 1 A new chapter 38 (§ 4611 et seq.) follows. (sections 4521 to 4601)
- § 4521 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4531 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4541 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4551 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4561 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4571 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4581 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 4591 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(15) , Oct. 4, 1976 , 90 Stat. 1814 ]
- § 4601 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
CHAPTER 38—ENVIRONMENTAL TAXES (sections 4611 to 4682)
Subchapter A—Tax on Petroleum (sections 4611 to 4612)
Subchapter B—Tax on Certain Chemicals (sections 4661 to 4662)
Subchapter C—Tax on Certain Imported Substances (sections 4671 to 4672)
Subchapter D—Ozone-Depleting Chemicals, Etc. (sections 4681 to 4682)
CHAPTER 39—REGISTRATION-REQUIRED OBLIGATIONS (section 4701)
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (sections 4901 to 4907)
- § 4901 — Payment of tax
- § 4902 — Liability of partners
- § 4903 — Liability in case of business in more than one location
- § 4904 — Liability in case of different businesses of same ownership and location
- § 4905 — Liability in case of death or change of location
- § 4906 — Application of State laws
- § 4907 — Federal agencies or instrumentalities
CHAPTER 41—PUBLIC CHARITIES (sections 4911 to 4912)
CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (sections 4940 to 4968)
Subchapter A—Private Foundations (sections 4940 to 4948)
- § 4940 — Excise tax based on investment income
- § 4941 — Taxes on self-dealing
- § 4942 — Taxes on failure to distribute income
- § 4943 — Taxes on excess business holdings
- § 4944 — Taxes on investments which jeopardize charitable purpose
- § 4945 — Taxes on taxable expenditures
- § 4946 — Definitions and special rules
- § 4947 — Application of taxes to certain nonexempt trusts
- § 4948 — Application of taxes and denial of exemption with respect to certain foreign organizations
Subchapter B—Black Lung Benefit Trusts (sections 4951 to 4953)
Subchapter C—Political Expenditures of Section 501(c)(3) Organizations (section 4955)
Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (sections 4958 to 4960)
Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases (sections 4961 to 4963)
Subchapter F—Tax Shelter Transactions (section 4965)
Subchapter G—Donor Advised Funds (sections 4966 to 4967)
Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities (section 4968)
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (sections 4971 to 4980I)
- § 4971 — Taxes on failure to meet minimum funding standards
- § 4972 — Tax on nondeductible contributions to qualified employer plans
- § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
- § 4974 — Excise tax on certain accumulations in qualified retirement plans
- § 4975 — Tax on prohibited transactions
- § 4976 — Taxes with respect to funded welfare benefit plans
- § 4977 — Tax on certain fringe benefits provided by an employer
- § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- § 4978A — Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i) , Dec. 19, 1989 , 103 Stat. 2353 ]
- § 4978B — Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A) , Aug. 20, 1996 , 110 Stat. 1834 ]
- § 4979 — Tax on certain excess contributions
- § 4979A — Tax on certain prohibited allocations of qualified securities
- § 4980 — Tax on reversion of qualified plan assets to employer
- § 4980A — Repealed. Pub. L. 105–34, title X, § 1073(a) , Aug. 5, 1997 , 111 Stat. 948 ]
- § 4980B — Failure to satisfy continuation coverage requirements of group health plans
- § 4980C — Requirements for issuers of qualified long-term care insurance contracts
- § 4980D — Failure to meet certain group health plan requirements
- § 4980E — Failure of employer to make comparable Archer MSA contributions
- § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- § 4980G — Failure of employer to make comparable health savings account contributions
- § 4980H — Shared responsibility for employers regarding health coverage
- § 4980I — Repealed. Pub. L. 116–94, div. N, title I, § 503(a) , Dec. 20, 2019 , 133 Stat. 3119 ]
CHAPTER 44—QUALIFIED INVESTMENT ENTITIES (sections 4981 to 4982)
CHAPTER 45—PROVISIONS RELATING TO EXPATRIATED ENTITIES (section 4985)
CHAPTER 46—GOLDEN PARACHUTE PAYMENTS (section 4999)
CHAPTER 47—CERTAIN GROUP HEALTH PLANS (section 5000)
CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE (section 5000A)
CHAPTER 49—COSMETIC SERVICES (section 5000B)
CHAPTER 50—FOREIGN PROCUREMENT (section 5000C)
CHAPTER 50A—DESIGNATED DRUGS (section 5000D)
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5891)
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (sections 5001 to 5692)
Subchapter A—Gallonage and Occupational Taxes (sections 5001 to 5132)
PART I—GALLONAGE TAXES (sections 5001 to 5068)
Subpart A—Distilled Spirits (sections 5001 to 5011)
- § 5001 — Imposition, rate, and attachment of tax
- § 5002 — Definitions
- § 5003 — Cross references to exemptions, etc.
- § 5004 — Lien for tax
- § 5005 — Persons liable for tax
- § 5006 — Determination of tax
- § 5007 — Collection of tax on distilled spirits
- § 5008 — Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- § 5009 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(7) , July 26, 1979 , 93 Stat. 281 ]
- § 5010 — Credit for wine content and for flavors content
- § 5011 — Income tax credit for average cost of carrying excise tax
[Subpart B—Repealed] (section 5021)
Subpart C—Wines (sections 5041 to 5045)
Subpart D—Beer (sections 5051 to 5056)
Subpart E—General Provisions (sections 5061 to 5068)
- § 5061 — Method of collecting tax
- § 5062 — Refund and drawback in case of exportation
- § 5063 — Repealed. Pub. L. 89–44, title V, § 501(e) , June 21, 1965 , 79 Stat. 150 ]
- § 5064 — Losses resulting from disaster, vandalism, or malicious mischief
- § 5065 — Territorial extent of law
- § 5066 — Distilled spirits for use of foreign embassies, legations, etc.
- § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068 — Cross reference
PART II—MISCELLANEOUS PROVISIONS (sections 5101 to 5132)
Subpart A—Manufacturers of Stills (sections 5101 to 5102)
Subpart B—Nonbeverage Domestic Drawback Claimants (sections 5111 to 5114)
Subpart C—Recordkeeping and Registration by Dealers (sections 5121 to 5124)
Subpart D—Other Provisions (sections 5131 to 5132)
Subchapter B—Qualification Requirements for Distilled Spirits Plants (sections 5171 to 5182)
- § 5171 — Establishment
- § 5172 — Application
- § 5173 — Bonds
- § 5174 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(14) , July 26, 1979 , 93 Stat. 282 ]
- § 5175 — Export bonds
- § 5176 — New or renewed bonds
- § 5177 — Other provisions relating to bonds
- § 5178 — Premises of distilled spirits plants
- § 5179 — Registration of stills
- § 5180 — Signs
- § 5181 — Distilled spirits for fuel use
- § 5182 — Cross references
Subchapter C—Operation of Distilled Spirits Plants (sections 5201 to 5251)
PART I—GENERAL PROVISIONS (sections 5201 to 5207)
PART II—OPERATIONS ON BONDED PREMISES (sections 5211 to 5244)
Subpart A—General (sections 5211 to 5216)
- § 5211 — Production and entry of distilled spirits
- § 5212 — Transfer of distilled spirits between bonded premises
- § 5213 — Withdrawal of distilled spirits from bonded premises on determination of tax
- § 5214 — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- § 5215 — Return of tax determined distilled spirits to bonded premises
- § 5216 — Regulation of operations
Subpart B—Production (sections 5221 to 5223)
Subpart C—Storage (sections 5231 to 5236)
- § 5231 — Entry for deposit
- § 5232 — Imported distilled spirits
- § 5233 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34) , July 26, 1979 , 93 Stat. 286 ]
- § 5234 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(35) , July 26, 1979 , 93 Stat. 286 ]
- § 5235 — Bottling of alcohol for industrial purposes
- § 5236 — Discontinuance of storage facilities and transfer of distilled spirits
Subpart D—Denaturation (sections 5241 to 5244)
[PART III—REPEALED] (section 5251)
Subchapter D—Industrial Use of Distilled Spirits (sections 5271 to 5276)
Subchapter E—General Provisions Relating to Distilled Spirits (sections 5291 to 5315)
PART I—RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS (section 5291)
PART II—REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS (section 5301)
PART III—MISCELLANEOUS PROVISIONS (sections 5311 to 5315)
- § 5311 — Detention of containers
- § 5312 — Production and use of distilled spirits for experimental research
- § 5313 — Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314 — Special applicability of certain provisions
- § 5315 — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19) , Oct. 4, 1976 , 90 Stat. 1820 ]
Subchapter F—Bonded and Taxpaid Wine Premises (sections 5351 to 5392)
PART I—ESTABLISHMENT (sections 5351 to 5357)
PART II—OPERATIONS (sections 5361 to 5373)
- § 5361 — Bonded wine cellar operations
- § 5362 — Removals of wine from bonded wine cellars
- § 5363 — Taxpaid wine bottling house operations
- § 5364 — Wine imported in bulk
- § 5365 — Segregation of operations
- § 5366 — Supervision
- § 5367 — Records
- § 5368 — Gauging and marking
- § 5369 — Inventories
- § 5370 — Losses
- § 5371 — Insurance coverage, etc.
- § 5372 — Sampling
- § 5373 — Wine spirits
PART III—CELLAR TREATMENT AND CLASSIFICATION OF WINE (sections 5381 to 5388)
- § 5381 — Natural wine
- § 5382 — Cellar treatment of natural wine
- § 5383 — Amelioration and sweetening limitations for natural grape wines
- § 5384 — Amelioration and sweetening limitations for natural fruit and berry wines
- § 5385 — Specially sweetened natural wines
- § 5386 — Special natural wines
- § 5387 — Agricultural wines
- § 5388 — Designation of wines
PART IV—GENERAL (sections 5391 to 5392)
Subchapter G—Breweries (sections 5401 to 5418)
PART I—ESTABLISHMENT (sections 5401 to 5403)
PART II—OPERATIONS (sections 5411 to 5418)
- § 5411 — Use of brewery
- § 5412 — Removal of beer in containers or by pipeline
- § 5413 — Brewers procuring beer from other brewers
- § 5414 — Transfer of beer between bonded facilities
- § 5415 — Records and returns
- § 5416 — Definitions of package and packaging
- § 5417 — Pilot brewing plants
- § 5418 — Beer imported in bulk
Subchapter H—Miscellaneous Plants and Warehouses (sections 5501 to 5521)
PART I—VINEGAR PLANTS (sections 5501 to 5505)
PART II—VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS (sections 5511 to 5512)
[PART III—REPEALED] (section 5521)
Subchapter I—Miscellaneous General Provisions (sections 5551 to 5562)
- § 5551 — General provisions relating to bonds
- § 5552 — Installation of meters, tanks, and other apparatus
- § 5553 — Supervision of premises and operations
- § 5554 — Pilot operations
- § 5555 — Records, statements, and returns
- § 5556 — Regulations
- § 5557 — Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- § 5558 — Authority of enforcement officers
- § 5559 — Determinations
- § 5560 — Other provisions applicable
- § 5561 — Exemptions to meet the requirements of the national defense
- § 5562 — Exemptions from certain requirements in cases of disaster
Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors (sections 5601 to 5692)
PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS (sections 5601 to 5615)
- § 5601 — Criminal penalties
- § 5602 — Penalty for tax fraud by distiller
- § 5603 — Penalty relating to records, returns, and reports
- § 5604 — Penalties relating to marks, brands, and containers
- § 5605 — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- § 5606 — Penalty relating to containers of distilled spirits
- § 5607 — Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- § 5608 — Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- § 5609 — Destruction of unregistered stills, distilling apparatus, equipment, and materials
- § 5610 — Disposal of forfeited equipment and material for distilling
- § 5611 — Release of distillery before judgment
- § 5612 — Forfeiture of taxpaid distilled spirits remaining on bonded premises
- § 5613 — Forfeiture of distilled spirits not closed, marked, or branded as required by law
- § 5614 — Burden of proof in cases of seizure of spirits
- § 5615 — Property subject to forfeiture
PART II—PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION (sections 5661 to 5663)
PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING (sections 5671 to 5676)
- § 5671 — Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- § 5672 — Penalty for failure of brewer to comply with requirements and to keep records and file returns
- § 5673 — Forfeiture for flagrant and willful removal of beer without taxpayment
- § 5674 — Penalty for unlawful production or removal of beer
- § 5675 — Penalty for intentional removal or defacement of brewer’s marks and brands
- § 5676 — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A) , Oct. 4, 1976 , 90 Stat. 1822 ]
PART IV—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS (sections 5681 to 5690)
- § 5681 — Penalty relating to signs
- § 5682 — Penalty for breaking locks or gaining access
- § 5683 — Penalty and forfeiture for removal of liquors under improper brands
- § 5684 — Penalties relating to the payment and collection of liquor taxes
- § 5685 — Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- § 5686 — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- § 5687 — Penalty for offenses not specifically covered
- § 5688 — Disposition and release of seized property
- § 5689 — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i) , Oct. 4, 1976 , 90 Stat. 1822 ]
- § 5690 — Definition of the term “person”
[PART V—REPEALED] (sections 5691 to 5692)
CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (sections 5701 to 5763)
Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (sections 5701 to 5708)
- § 5701 — Rate of tax
- § 5702 — Definitions
- § 5703 — Liability for tax and method of payment
- § 5704 — Exemption from tax
- § 5705 — Credit, refund, or allowance of tax
- § 5706 — Drawback of tax
- § 5707 — Repealed. Pub. L. 89–44, title V, § 501(g) , June 21, 1965 , 79 Stat. 150 ]
- § 5708 — Losses caused by disaster
Subchapter B—Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (sections 5711 to 5713)
Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors (sections 5721 to 5723)
Subchapter D—Occupational Tax (sections 5731 to 5734)
Subchapter E—Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (section 5741)
Subchapter F—General Provisions (sections 5751 to 5754)
- § 5751 — Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- § 5752 — Restrictions relating to marks, labels, notices, and packages
- § 5753 — Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- § 5754 — Restriction on importation of previously exported tobacco products
Subchapter G—Penalties and Forfeitures (sections 5761 to 5763)
CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (sections 5801 to 5872)
Subchapter A—Taxes (sections 5801 to 5822)
PART I—SPECIAL (OCCUPATIONAL) TAXES (sections 5801 to 5802)
PART II—TAX ON TRANSFERRING FIREARMS (sections 5811 to 5812)
PART III—TAX ON MAKING FIREARMS (sections 5821 to 5822)
Subchapter B—General Provisions and Exemptions (sections 5841 to 5854)
PART I—GENERAL PROVISIONS (sections 5841 to 5849)
PART II—EXEMPTIONS (sections 5851 to 5854)
Subchapter C—Prohibited Acts (section 5861)
Subchapter D—Penalties and Forfeitures (sections 5871 to 5872)
CHAPTER 54—GREENMAIL (section 5881)
CHAPTER 55—STRUCTURED SETTLEMENT FACTORING TRANSACTIONS (section 5891)
Subtitle F—Procedure and Administration (sections 6001 to 7874)
CHAPTER 61—INFORMATION AND RETURNS (sections 6001 to 6117)
Subchapter A—Returns and Records (sections 6001 to 6096)
PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS (section 6001)
PART II—TAX RETURNS OR STATEMENTS (sections 6011 to 6021)
Subpart A—General Requirement (section 6011)
Subpart B—Income Tax Returns (sections 6012 to 6017A)
- § 6012 — Persons required to make returns of income
- § 6013 — Joint returns of income tax by husband and wife
- § 6014 — Income tax return—tax not computed by taxpayer
- § 6015 — Relief from joint and several liability on joint return
- § 6016 — Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]
- § 6017 — Self-employment tax returns
- § 6017A — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]
Subpart C—Estate and Gift Tax Returns (sections 6018 to 6019)
Subpart D—Miscellaneous Provisions (sections 6020 to 6021)
PART III—INFORMATION RETURNS (sections 6031 to 6060)
Subpart A—Information Concerning Persons Subject to Special Provisions (sections 6031 to 6040)
- § 6031 — Return of partnership income
- § 6032 — Returns of banks with respect to common trust funds
- § 6033 — Returns by exempt organizations
- § 6034 — Returns by certain trusts
- § 6034A — Information to beneficiaries of estates and trusts
- § 6035 — Basis information to persons acquiring property from decedent
- § 6036 — Notice of qualification as executor or receiver
- § 6037 — Return of S corporation
- § 6038 — Information reporting with respect to certain foreign corporations and partnerships
- § 6038A — Information with respect to certain foreign-owned corporations
- § 6038B — Notice of certain transfers to foreign persons
- § 6038C — Information with respect to foreign corporations engaged in U.S. business
- § 6038D — Information with respect to foreign financial assets
- § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 — Returns required in connection with certain options
- § 6039A — Repealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]
- § 6039B — Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5) , Oct. 22, 1986 , 100 Stat. 2658 ]
- § 6039C — Returns with respect to foreign persons holding direct investments in United States real property interests
- § 6039D — Returns and records with respect to certain fringe benefit plans
- § 6039E — Information concerning resident status
- § 6039F — Notice of large gifts received from foreign persons
- § 6039G — Information on individuals losing United States citizenship
- § 6039H — Information with respect to Alaska Native Settlement Trusts and Native Corporations
- § 6039I — Returns and records with respect to employer-owned life insurance contracts
- § 6039J — Information reporting with respect to Commodity Credit Corporation transactions
- § 6039K — Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- § 6039L — Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- § 6040 — Cross references
Subpart B—Information Concerning Transactions With Other Persons (sections 6041 to 6050AA)
- § 6041 — Information at source
- § 6041A — Returns regarding payments of remuneration for services and direct sales
- § 6042 — Returns regarding payments of dividends and corporate earnings and profits
- § 6043 — Liquidating, etc., transactions
- § 6043A — Returns relating to taxable mergers and acquisitions
- § 6044 — Returns regarding payments of patronage dividends
- § 6045 — Returns of brokers
- § 6045A — Information required in connection with transfers of covered securities to brokers
- § 6045B — Returns relating to actions affecting basis of specified securities
- § 6046 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6046A — Returns as to interests in foreign partnerships
- § 6047 — Information relating to certain trusts and annuity plans
- § 6048 — Information with respect to certain foreign trusts
- § 6049 — Returns regarding payments of interest
- § 6050 — Repealed. Pub. L. 96–167, § 5(a) , Dec. 29, 1979 , 93 Stat. 1276 ]
- § 6050A — Reporting requirements of certain fishing boat operators
- § 6050B — Returns relating to unemployment compensation
- § 6050C — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
- § 6050D — Returns relating to energy grants and financing
- § 6050E — State and local income tax refunds
- § 6050F — Returns relating to social security benefits
- § 6050G — Returns relating to certain railroad retirement benefits
- § 6050H — Returns relating to mortgage interest received in trade or business from individuals
- § 6050I — Returns relating to cash received in trade or business, etc.
- § 6050J — Returns relating to foreclosures and abandonments of security
- § 6050K — Returns relating to exchanges of certain partnership interests
- § 6050L — Returns relating to certain donated property
- § 6050M — Returns relating to persons receiving contracts from Federal executive agencies
- § 6050N — Returns regarding payments of royalties
- § 6050P — Returns relating to the cancellation of indebtedness by certain entities
- § 6050Q — Certain long-term care benefits
- § 6050R — Returns relating to certain purchases of fish
- § 6050S — Returns relating to higher education tuition and related expenses
- § 6050T — Returns relating to credit for health insurance costs of eligible individuals
- § 6050U — Charges or payments for qualified long-term care insurance contracts under combined arrangements
- § 6050V — Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- § 6050W — Returns relating to payments made in settlement of payment card and third party network transactions
- § 6050X — Information with respect to certain fines, penalties, and other amounts
- § 6050Y — Returns relating to certain life insurance contract transactions
- § 6050Z — Reports relating to long-term care premium statements
- § 6050AA — Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
Subpart C—Information Regarding Wages Paid Employees (sections 6051 to 6053)
Subpart D—Information Regarding Health Insurance Coverage (sections 6055 to 6056)
Subpart E—Registration of and Information Concerning Pension, Etc., Plans (sections 6057 to 6059)
Subpart F—Information Concerning Tax Return Preparers (section 6060)
PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (sections 6061 to 6065)
PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS (sections 6071 to 6076)
- § 6071 — Time for filing returns and other documents
- § 6072 — Time for filing income tax returns
- § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2) , July 18, 1984 , 98 Stat. 792 ]
- § 6074 — Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]
- § 6075 — Time for filing estate and gift tax returns
- § 6076 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
PART VI—EXTENSION OF TIME FOR FILING RETURNS (section 6081)
PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (section 6091)
PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (section 6096)
Subchapter B—Miscellaneous Provisions (sections 6101 to 6117)
- § 6101 — Period covered by returns or other documents
- § 6102 — Computations on returns or other documents
- § 6103 — Confidentiality and disclosure of returns and return information
- § 6104 — Publicity of information required from certain exempt organizations and certain trusts
- § 6105 — Confidentiality of information arising under treaty obligations
- § 6106 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]
- § 6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6108 — Statistical publications and studies
- § 6109 — Identifying numbers
- § 6110 — Public inspection of written determinations
- § 6111 — Disclosure of reportable transactions
- § 6112 — Material advisors of reportable transactions must keep lists of advisees, etc.
- § 6113 — Disclosure of nondeductibility of contributions
- § 6114 — Treaty-based return positions
- § 6115 — Disclosure related to quid pro quo contributions
- § 6116 — Requirement for prisons located in United States to provide information for tax administration
- § 6117 — Cross reference
CHAPTER 62—TIME AND PLACE FOR PAYING TAX (sections 6151 to 6167)
Subchapter A—Place and Due Date for Payment of Tax (sections 6151 to 6159)
- § 6151 — Time and place for paying tax shown on returns
- § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1) , Oct. 22, 1986 , 100 Stat. 2714 ]
- § 6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3) , July 18, 1984 , 98 Stat. 792 ]
- § 6154 — Repealed. Pub. L. 100–203, title X, § 10301(b)(1) , Dec. 22, 1987 , 101 Stat. 1330–429 ]
- § 6155 — Payment on notice and demand
- § 6156 — Repealed. Pub. L. 108–357, title VIII, § 867(b)(1) , Oct. 22, 2004 , 118 Stat. 1622 ]
- § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
- § 6158 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(44) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 6159 — Agreements for payment of tax liability in installments
Subchapter B—Extensions of Time for Payment (sections 6161 to 6167)
- § 6161 — Extension of time for paying tax
- § 6162 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12) , Oct. 4, 1976 , 90 Stat. 1825 ]
- § 6163 — Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6164 — Extension of time for payment of taxes by corporations expecting carrybacks
- § 6165 — Bonds where time to pay tax or deficiency has been extended
- § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- § 6166A — Repealed. Pub. L. 97–34, title IV, § 422(d) , Aug. 13, 1981 , 95 Stat. 315 ]
- § 6167 — Extension of time for payment of tax attributable to recovery of foreign expropriation losses
CHAPTER 63—ASSESSMENT (sections 6201 to 6241)
Subchapter A—In General (sections 6201 to 6207)
- § 6201 — Assessment authority
- § 6202 — Establishment by regulations of mode or time of assessment
- § 6203 — Method of assessment
- § 6204 — Supplemental assessments
- § 6205 — Special rules applicable to certain employment taxes
- § 6206 — Special rules applicable to excessive claims under certain sections
- § 6207 — Cross references
Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (sections 6211 to 6216)
Subchapter C—Treatment of Partnerships (sections 6221 to 6241)
PART I—IN GENERAL (sections 6221 to 6223)
PART II—PARTNERSHIP ADJUSTMENTS (sections 6225 to 6227)
PART III—PROCEDURE (sections 6231 to 6235)
PART IV—DEFINITIONS AND SPECIAL RULES (section 6241)
CHAPTER 64—COLLECTION (sections 6301 to 6361)
Subchapter A—General Provisions (sections 6301 to 6307)
Subchapter B—Receipt of Payment (sections 6311 to 6317)
- § 6311 — Payment of tax by commercially acceptable means
- § 6312 — Repealed. Pub. L. 92–5, title I, § 4(a)(2) , Mar. 17, 1971 , 85 Stat. 5 ]
- § 6313 — Fractional parts of a cent
- § 6314 — Receipt for taxes
- § 6315 — Payments of estimated income tax
- § 6316 — Payment by foreign currency
- § 6317 — Payments of Federal unemployment tax for calendar quarter
Subchapter C—Lien for Taxes (sections 6320 to 6327)
PART I—DUE PROCESS FOR LIENS (section 6320)
PART II—LIENS (sections 6321 to 6327)
- § 6321 — Lien for taxes
- § 6322 — Period of lien
- § 6323 — Validity and priority against certain persons
- § 6324 — Special liens for estate and gift taxes
- § 6324A — Special lien for estate tax deferred under section 6166
- § 6324B — Special lien for additional estate tax attributable to farm, etc., valuation
- § 6325 — Release of lien or discharge of property
- § 6326 — Administrative appeal of liens
- § 6327 — Cross references
Subchapter D—Seizure of Property for Collection of Taxes (sections 6330 to 6344)
PART I—DUE PROCESS FOR COLLECTIONS (section 6330)
PART II—LEVY (sections 6331 to 6344)
- § 6331 — Levy and distraint
- § 6332 — Surrender of property subject to levy
- § 6333 — Production of books
- § 6334 — Property exempt from levy
- § 6335 — Sale of seized property
- § 6336 — Sale of perishable goods
- § 6337 — Redemption of property
- § 6338 — Certificate of sale; deed of real property
- § 6339 — Legal effect of certificate of sale of personal property and deed of real property
- § 6340 — Records of sale
- § 6341 — Expense of levy and sale
- § 6342 — Application of proceeds of levy
- § 6343 — Authority to release levy and return property
- § 6344 — Cross references
[Subchapter E—Repealed] (section 6361)
CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS (sections 6401 to 6435)
Subchapter A—Procedure in General (sections 6401 to 6409)
- § 6401 — Amounts treated as overpayments
- § 6402 — Authority to make credits or refunds
- § 6403 — Overpayment of installment
- § 6404 — Abatements
- § 6405 — Reports of refunds and credits
- § 6406 — Prohibition of administrative review of decisions
- § 6407 — Date of allowance of refund or credit
- § 6408 — State escheat laws not to apply
- § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
Subchapter B—Rules of Special Application (sections 6411 to 6435)
- § 6411 — Tentative carryback and refund adjustments
- § 6412 — Floor stocks refunds
- § 6413 — Special rules applicable to certain employment taxes
- § 6414 — Income tax withheld
- § 6415 — Credits or refunds to persons who collected certain taxes
- § 6416 — Certain taxes on sales and services
- § 6417 — Elective payment of applicable credits
- § 6418 — Transfer of certain credits
- § 6419 — Excise tax on wagering
- § 6420 — Gasoline used on farms
- § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- § 6422 — Cross references
- § 6423 — Conditions to allowance in the case of alcohol and tobacco taxes
- § 6424 — Repealed. Pub. L. 97–424, title V, § 515(b)(5) , Jan. 6, 1983 , 96 Stat. 2181 ]
- § 6425 — Adjustment of overpayment of estimated income tax by corporation
- § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- § 6427 — Fuels not used for taxable purposes
- § 6428 — 2020 recovery rebates for individuals
- § 6428A — Additional 2020 recovery rebates for individuals
- § 6428B — 2021 recovery rebates to individuals
- § 6429 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113) , Dec. 19, 2014 , 128 Stat. 4054 ]
- § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 — Repealed. Pub. L. 115–97, title I, § 13404(b) , Dec. 22, 2017 , 131 Stat. 2138 ]
- § 6432 — Continuation coverage premium assistance
- § 6433 — Saver’s Match
- § 6434 — Trump accounts contribution pilot program
- § 6435 — Dyed fuel
CHAPTER 66—LIMITATIONS (sections 6501 to 6533)
Subchapter A—Limitations on Assessment and Collection (sections 6501 to 6504)
Subchapter B—Limitations on Credit or Refund (sections 6511 to 6515)
Subchapter C—Mitigation of Effect of Period of Limitations (section 6521)
Subchapter D—Periods of Limitation in Judicial Proceedings (sections 6531 to 6533)
CHAPTER 67—INTEREST (sections 6601 to 6631)
Subchapter A—Interest on Underpayments (sections 6601 to 6603)
Subchapter B—Interest on Overpayments (sections 6611 to 6612)
Subchapter C—Determination of Interest Rate; Compounding of Interest (sections 6621 to 6622)
Subchapter D—Notice Requirements (section 6631)
CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (sections 6651 to 6751)
Subchapter A—Additions to the Tax and Additional Amounts (sections 6651 to 6665)
PART I—GENERAL PROVISIONS (sections 6651 to 6659A)
- § 6651 — Failure to file tax return or to pay tax
- § 6652 — Failure to file certain information returns, registration statements, etc.
- § 6653 — Failure to pay stamp tax
- § 6654 — Failure by individual to pay estimated income tax
- § 6655 — Failure by corporation to pay estimated income tax
- § 6656 — Failure to make deposit of taxes
- § 6657 — Bad checks
- § 6658 — Coordination with title 11
- § 6659 — Improper claim for Trump account contribution pilot program credit
- § 6659A — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2) , Dec. 19, 1989 , 103 Stat. 2399 ]
PART II—ACCURACY-RELATED AND FRAUD PENALTIES (sections 6662 to 6664)
PART III—APPLICABLE RULES (section 6665)
Subchapter B—Assessable Penalties (sections 6671 to 6726)
PART I—GENERAL PROVISIONS (sections 6671 to 6720C)
- § 6671 — Rules for application of assessable penalties
- § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6673 — Sanctions and costs awarded by courts
- § 6674 — Fraudulent statement or failure to furnish statement to employee
- § 6675 — Excessive claims with respect to the use of certain fuels
- § 6676 — Erroneous claim for refund or credit
- § 6677 — Failure to file information with respect to certain foreign trusts
- § 6678 — Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]
- § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- § 6680 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]
- § 6681 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]
- § 6682 — False information with respect to withholding
- § 6683 — Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]
- § 6684 — Assessable penalties with respect to liability for tax under chapter 42
- § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- § 6686 — Failure to file returns or supply information by DISC or former FSC
- § 6687 — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]
- § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
- § 6689 — Failure to file notice of redetermination of foreign tax
- § 6690 — Fraudulent statement or failure to furnish statement to plan participant
- § 6691 — Reserved]
- § 6692 — Failure to file actuarial report
- § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694 — Understatement of taxpayer’s liability by tax return preparer
- § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695B — Penalty for substantial misstatements on certification provided by supplier
- § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- § 6697 — Repealed. Pub. L. 111–325, title V, § 501(a) , Dec. 22, 2010 , 124 Stat. 3554 ]
- § 6698 — Failure to file partnership return
- § 6698A — Repealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]
- § 6699 — Failure to file S corporation return
- § 6700 — Promoting abusive tax shelters, etc.
- § 6701 — Penalties for aiding and abetting understatement of tax liability
- § 6702 — Frivolous tax submissions
- § 6703 — Rules applicable to penalties under sections 6700, 6701, and 6702
- § 6704 — Failure to keep records necessary to meet reporting requirements under section 6047(d)
- § 6705 — Failure by broker to provide notice to payors
- § 6706 — Original issue discount information requirements
- § 6707 — Failure to furnish information regarding reportable transactions
- § 6707A — Penalty for failure to include reportable transaction information with return
- § 6708 — Failure to maintain lists of advisees with respect to reportable transactions
- § 6709 — Penalties with respect to mortgage credit certificates
- § 6710 — Failure to disclose that contributions are nondeductible
- § 6711 — Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- § 6712 — Failure to disclose treaty-based return positions
- § 6713 — Disclosure or use of information by preparers of returns
- § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715 — Dyed fuel sold for use or used in taxable use, etc.
- § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716 — Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
- § 6717 — Refusal of entry
- § 6718 — Failure to display tax registration on vessels
- § 6719 — Failure to register or reregister
- § 6720 — Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720A — Penalty with respect to certain adulterated fuels
- § 6720B — Fraudulent identification of exempt use property
- § 6720C — Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
PART II—FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS (sections 6721 to 6726)
- § 6721 — Failure to file correct information returns
- § 6722 — Failure to furnish correct payee statements
- § 6723 — Failure to comply with other information reporting requirements
- § 6724 — Waiver; definitions and special rules
- § 6725 — Failure to report information under section 4101
- § 6726 — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
Subchapter C—Procedural Requirements (section 6751)
CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS (sections 6801 to 6808)
- § 6801 — Authority for establishment, alteration, and distribution
- § 6802 — Supply and distribution
- § 6803 — Accounting and safeguarding
- § 6804 — Attachment and cancellation
- § 6805 — Redemption of stamps
- § 6806 — Occupational tax stamps
- § 6807 — Stamping, marking, and branding seized goods
- § 6808 — Special provisions relating to stamps
CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (sections 6851 to 6873)
Subchapter A—Jeopardy (sections 6851 to 6867)
PART I—TERMINATION OF TAXABLE YEAR (sections 6851 to 6852)
PART II—JEOPARDY ASSESSMENTS (sections 6861 to 6864)
PART III—SPECIAL RULES WITH RESPECT TO CERTAIN CASH (section 6867)
Subchapter B—Receiverships, Etc. (sections 6871 to 6873)
CHAPTER 71—TRANSFEREES AND FIDUCIARIES (sections 6901 to 6905)
CHAPTER 72—LICENSING AND REGISTRATION (sections 7001 to 7012)
Subchapter A—Licensing (section 7001)
Subchapter B—Registration (sections 7011 to 7012)
CHAPTER 73—BONDS (sections 7101 to 7103)
CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES (sections 7121 to 7124)
CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (sections 7201 to 7345)
Subchapter A—Crimes (sections 7201 to 7241)
PART I—GENERAL PROVISIONS (sections 7201 to 7217)
- § 7201 — Attempt to evade or defeat tax
- § 7202 — Willful failure to collect or pay over tax
- § 7203 — Willful failure to file return, supply information, or pay tax
- § 7204 — Fraudulent statement or failure to make statement to employees
- § 7205 — Fraudulent withholding exemption certificate or failure to supply information
- § 7206 — Fraud and false statements
- § 7207 — Fraudulent returns, statements, or other documents
- § 7208 — Offenses relating to stamps
- § 7209 — Unauthorized use or sale of stamps
- § 7210 — Failure to obey summons
- § 7211 — False statements to purchasers or lessees relating to tax
- § 7212 — Attempts to interfere with administration of internal revenue laws
- § 7213 — Unauthorized disclosure of information
- § 7213A — Unauthorized inspection of returns or return information
- § 7214 — Offenses by officers and employees of the United States
- § 7215 — Offenses with respect to collected taxes
- § 7216 — Disclosure or use of information by preparers of returns
- § 7217 — Prohibition on executive branch influence over taxpayer audits and other investigations
PART II—PENALTIES APPLICABLE TO CERTAIN TAXES (sections 7231 to 7241)
- § 7231 — Failure to obtain license for collection of foreign items
- § 7232 — Failure to register or reregister under section 4101, false representations of registration status, etc.
- § 7233 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]
- § 7234 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]
- § 7235 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7236 — Repealed. Pub. L. 93–490, § 3(b)(1) , Oct. 26, 1974 , 88 Stat. 1466 ]
- § 7237 — Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A) , Oct. 27, 1970 , 84 Stat. 1292 ]
- § 7239 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7240 — Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i) , Nov. 5, 1990 , 104 Stat. 1388–528 ]
- § 7241 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
Subchapter B—Other Offenses (sections 7261 to 7275)
- § 7261 — Representation that retailers’ excise tax is excluded from price of article
- § 7262 — Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]
- § 7264 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7265 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]
- § 7266 — Repealed. Pub. L. 93–490, § 3(b)(3) , Oct. 26, 1974 , 88 Stat. 1467 ]
- § 7267 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7268 — Possession with intent to sell in fraud of law or to evade tax
- § 7269 — Failure to produce records
- § 7270 — Insurance policies
- § 7271 — Penalties for offenses relating to stamps
- § 7272 — Penalty for failure to register or reregister
- § 7273 — Penalties for offenses relating to special taxes
- § 7274 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7275 — Penalty for offenses relating to certain airline tickets and advertising
Subchapter C—Forfeitures (sections 7301 to 7328)
PART I—PROPERTY SUBJECT TO FORFEITURE (sections 7301 to 7304)
PART II—PROVISIONS COMMON TO FORFEITURES (sections 7321 to 7328)
- § 7321 — Authority to seize property subject to forfeiture
- § 7322 — Delivery of seized personal property to United States marshal
- § 7323 — Judicial action to enforce forfeiture
- § 7324 — Special disposition of perishable goods
- § 7325 — Personal property valued at $100,000 or less
- § 7326 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50) , Mar. 23, 2018 , 132 Stat. 1205 ]
- § 7327 — Customs laws applicable
- § 7328 — Cross references
Subchapter D—Miscellaneous Penalty and Forfeiture Provisions (sections 7341 to 7345)
- § 7341 — Penalty for sales to evade tax
- § 7342 — Penalty for refusal to permit entry or examination
- § 7343 — Definition of term “person”
- § 7344 — Extended application of penalties relating to officers of the Treasury Department
- § 7345 — Revocation or denial of passport in case of certain tax delinquencies
CHAPTER 76—JUDICIAL PROCEEDINGS (sections 7401 to 7491)
Subchapter A—Civil Actions by the United States (sections 7401 to 7410)
- § 7401 — Authorization
- § 7402 — Jurisdiction of district courts
- § 7403 — Action to enforce lien or to subject property to payment of tax
- § 7404 — Authority to bring civil action for estate taxes
- § 7405 — Action for recovery of erroneous refunds
- § 7406 — Disposition of judgments and moneys recovered
- § 7407 — Action to enjoin tax return preparers
- § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions
- § 7409 — Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- § 7410 — Cross references
Subchapter B—Proceedings by Taxpayers and Third Parties (sections 7421 to 7437)
- § 7421 — Prohibition of suits to restrain assessment or collection
- § 7422 — Civil actions for refund
- § 7423 — Repayments to officers or employees
- § 7424 — Intervention
- § 7425 — Discharge of liens
- § 7426 — Civil actions by persons other than taxpayers
- § 7427 — Tax return preparers
- § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- § 7429 — Review of jeopardy levy or assessment procedures
- § 7430 — Awarding of costs and certain fees
- § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
- § 7432 — Civil damages for failure to release lien
- § 7433 — Civil damages for certain unauthorized collection actions
- § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- § 7434 — Civil damages for fraudulent filing of information returns
- § 7435 — Civil damages for unauthorized enticement of information disclosure
- § 7436 — Proceedings for determination of employment status
- § 7437 — Cross references
Subchapter C—The Tax Court (sections 7441 to 7479)
PART I—ORGANIZATION AND JURISDICTION (sections 7441 to 7448)
- § 7441 — Status
- § 7442 — Jurisdiction
- § 7443 — Membership
- § 7443A — Special trial judges
- § 7443B — Repealed. Pub. L. 110–458, title I, § 108(l) , Dec. 23, 2008 , 122 Stat. 5110 ]
- § 7444 — Organization
- § 7445 — Offices
- § 7446 — Times and places of sessions
- § 7447 — Retirement
- § 7447A — Retirement for special trial judges
- § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
PART II—PROCEDURE (sections 7451 to 7466)
- § 7451 — Petitions
- § 7452 — Representation of parties
- § 7453 — Rules of practice, procedure, and evidence
- § 7454 — Burden of proof in fraud, foundation manager, and transferee cases
- § 7455 — Service of process
- § 7456 — Administration of oaths and procurement of testimony
- § 7457 — Witness fees
- § 7458 — Hearings
- § 7459 — Reports and decisions
- § 7460 — Provisions of special application to divisions
- § 7461 — Publicity of proceedings
- § 7462 — Publication of reports
- § 7463 — Disputes involving $50,000 or less
- § 7464 — Intervention by trustee of debtor’s estate
- § 7465 — Provisions of special application to transferees
- § 7466 — Judicial conduct and disability procedures
PART III—MISCELLANEOUS PROVISIONS (sections 7470 to 7475)
PART IV—DECLARATORY JUDGMENTS (sections 7476 to 7479)
- § 7476 — Declaratory judgments relating to qualification of certain retirement plans
- § 7477 — Declaratory judgments relating to value of certain gifts
- § 7478 — Declaratory judgments relating to status of certain governmental obligations
- § 7479 — Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Subchapter D—Court Review of Tax Court Decisions (sections 7481 to 7487)
Subchapter E—Burden of Proof (section 7491)
CHAPTER 77—MISCELLANEOUS PROVISIONS (sections 7501 to 7530)
- § 7501 — Liability for taxes withheld or collected
- § 7502 — Timely mailing treated as timely filing and paying
- § 7503 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- § 7504 — Fractional parts of a dollar
- § 7505 — Sale of personal property acquired by the United States
- § 7506 — Administration of real estate acquired by the United States
- § 7507 — Exemption of insolvent banks from tax
- § 7508 — Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- § 7508A — Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- § 7509 — Expenditures incurred by the United States Postal Service
- § 7510 — Exemption from tax of domestic goods purchased for the United States
- § 7511 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
- § 7512 — Separate accounting for certain collected taxes, etc.
- § 7513 — Reproduction of returns and other documents
- § 7514 — Authority to prescribe or modify seals
- § 7515 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(4) , Oct. 4, 1976 , 90 Stat. 1688 ]
- § 7516 — Supplying training and training aids on request
- § 7517 — Furnishing on request of statement explaining estate or gift valuation
- § 7518 — Tax incentives relating to merchant marine capital construction funds
- § 7519 — Required payments for entities electing not to have required taxable year
- § 7520 — Valuation tables
- § 7521 — Procedures involving taxpayer interviews
- § 7522 — Content of tax due, deficiency, and other notices
- § 7523 — Graphic presentation of major categories of Federal outlays and income
- § 7524 — Annual notice of tax delinquency
- § 7525 — Confidentiality privileges relating to taxpayer communications
- § 7526 — Low-income taxpayer clinics
- § 7526A — Return preparation programs for applicable taxpayers
- § 7527 — Advance payment of credit for health insurance costs of eligible individuals
- § 7527A — Advance payment of child tax credit
- § 7528 — Internal Revenue Service user fees
- § 7529 — Notification of suspected identity theft
- § 7530 — Application of earned income tax credit to possessions of the United States
CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (sections 7601 to 7655)
Subchapter A—Examination and Inspection (sections 7601 to 7613)
- § 7601 — Canvass of districts for taxable persons and objects
- § 7602 — Examination of books and witnesses
- § 7603 — Service of summons
- § 7604 — Enforcement of summons
- § 7605 — Time and place of examination
- § 7606 — Entry of premises for examination of taxable objects
- § 7607 — Repealed. Pub. L. 98–473, title II, § 320(b) , Oct. 12, 1984 , 98 Stat. 2056 , and Pub. L. 98–573, title II, § 213(b)(1) , Oct. 30, 1984 , 98 Stat. 2988 ]
- § 7608 — Authority of internal revenue enforcement officers
- § 7609 — Special procedures for third-party summonses
- § 7610 — Fees and costs for witnesses
- § 7611 — Restrictions on church tax inquiries and examinations
- § 7612 — Special procedures for summonses for computer software
- § 7613 — Cross references
Subchapter B—General Powers and Duties (sections 7621 to 7624)
[Subchapter C—Repealed] (section 7641)
Subchapter D—Possessions (sections 7651 to 7655)
CHAPTER 79—DEFINITIONS (sections 7701 to 7705)
- § 7701 — Definitions
- § 7702 — Life insurance contract defined
- § 7702A — Modified endowment contract defined
- § 7702B — Treatment of qualified long-term care insurance
- § 7703 — Determination of marital status
- § 7704 — Certain publicly traded partnerships treated as corporations
- § 7705 — Certified professional employer organizations
CHAPTER 80—GENERAL RULES (sections 7801 to 7874)
Subchapter A—Application of Internal Revenue Laws (sections 7801 to 7812)
- § 7801 — Authority of Department of the Treasury
- § 7802 — Internal Revenue Service Oversight Board
- § 7803 — Commissioner of Internal Revenue; other officials
- § 7804 — Other personnel
- § 7805 — Rules and regulations
- § 7806 — Construction of title
- § 7807 — Rules in effect upon enactment of this title
- § 7808 — Depositaries for collections
- § 7809 — Deposit of collections
- § 7810 — Revolving fund for redemption of real property
- § 7811 — Taxpayer Assistance Orders
- § 7812 — Streamlined critical pay authority for information technology positions
Subchapter B—Effective Date and Related Provisions (sections 7851 to 7852)
Subchapter C—Provisions Affecting More Than One Subtitle (sections 7871 to 7874)
Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)
CHAPTER 91—ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE (sections 8001 to 8005)
CHAPTER 92—POWERS AND DUTIES OF THE JOINT COMMITTEE (sections 8021 to 8023)
Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)
CHAPTER 95—PRESIDENTIAL ELECTION CAMPAIGN FUND (sections 9001 to 9013)
- § 9001 — Short title
- § 9002 — Definitions
- § 9003 — Condition for eligibility for payments
- § 9004 — Entitlement of eligible candidates to payments
- § 9005 — Certification by Commission
- § 9006 — Payments to eligible candidates
- § 9007 — Examinations and audits; repayments
- § 9008 — Payments for presidential nominating conventions
- § 9009 — Reports to Congress; regulations
- § 9010 — Participation by Commission in judicial proceedings
- § 9011 — Judicial review
- § 9012 — Criminal penalties
- § 9013 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8) , Mar. 23, 2018 , 132 Stat. 1212 ]
CHAPTER 96—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT (sections 9031 to 9042)
- § 9031 — Short title
- § 9032 — Definitions
- § 9033 — Eligibility for payments
- § 9034 — Entitlement of eligible candidates to payments
- § 9035 — Qualified campaign expense limitations
- § 9036 — Certification by Commission
- § 9037 — Payments to eligible candidates
- § 9038 — Examinations and audits; repayments
- § 9039 — Reports to Congress; regulations
- § 9040 — Participation by Commission in judicial proceedings
- § 9041 — Judicial review
- § 9042 — Criminal penalties
Subtitle I—Trust Fund Code (sections 9500 to 9602)
CHAPTER 98—TRUST FUND CODE (sections 9501 to 9602)
Subchapter A—Establishment of Trust Funds (sections 9501 to 9511)
- § 9501 — Black Lung Disability Trust Fund
- § 9502 — Airport and Airway Trust Fund
- § 9503 — Highway Trust Fund
- § 9504 — Sport Fish Restoration and Boating Trust Fund
- § 9505 — Harbor Maintenance Trust Fund
- § 9506 — Inland Waterways Trust Fund
- § 9507 — Hazardous Substance Superfund
- § 9508 — Leaking Underground Storage Tank Trust Fund
- § 9509 — Oil Spill Liability Trust Fund
- § 9510 — Vaccine Injury Compensation Trust Fund
- § 9511 — Patient-Centered Outcomes Research Trust Fund
Subchapter B—General Provisions (sections 9601 to 9602)
Subtitle J—Coal Industry Health Benefits (sections 9701 to 9722)
CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS (sections 9701 to 9722)
Subchapter A—Definitions of General Applicability (section 9701)
Subchapter B—Combined Benefit Fund (sections 9702 to 9708)
PART I—ESTABLISHMENT AND BENEFITS (sections 9702 to 9703)
PART II—FINANCING (sections 9704 to 9706)
PART III—ENFORCEMENT (section 9707)
PART IV—OTHER PROVISIONS (section 9708)
Subchapter C—Health Benefits of Certain Miners (sections 9711 to 9712)
PART I—INDIVIDUAL EMPLOYER PLANS (section 9711)
PART II—1992 UMWA BENEFIT PLAN (section 9712)
Subchapter D—Other Provisions (sections 9721 to 9722)
Subtitle K—Group Health Plan Requirements (sections 9801 to 9834)
CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS (sections 9801 to 9834)
Subchapter A—Requirements Relating to Portability, Access, and Renewability (sections 9801 to 9806)
- § 9801 — Increased portability through limitation on preexisting condition exclusions
- § 9802 — Prohibiting discrimination against individual participants and beneficiaries based on health status
- § 9803 — Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
- § 9804 — Renumbered § 9831]
- § 9805 — Renumbered § 9832]
- § 9806 — Renumbered § 9833]
Subchapter B—Other Requirements (sections 9811 to 9826)
- § 9811 — Standards relating to benefits for mothers and newborns
- § 9812 — Parity in mental health and substance use disorder benefits
- § 9813 — Coverage of dependent students on medically necessary leave of absence
- § 9815 — Additional market reforms
- § 9816 — Preventing surprise medical bills
- § 9817 — Ending surprise air ambulance bills
- § 9818 — Continuity of care
- § 9819 — Maintenance of price comparison tool
- § 9820 — Protecting patients and improving the accuracy of provider directory information
- § 9822 — Other patient protections
- § 9823 — Air ambulance report requirements
- § 9824 — Increasing transparency by removing gag clauses on price and quality information
- § 9825 — Reporting on pharmacy benefits and drug costs
- § 9826 — Oversight of entities that provide pharmacy benefit management services