| Section | Section Title |
| I.R.C. 1 | Tax imposed |
| I.R.C. 2 | Definitions and special rules |
| I.R.C. 3 | Tax tables for individuals |
| I.R.C. 4 | Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558 |
| I.R.C. 5 | Cross references relating to tax on individuals |
| I.R.C. 11 | Tax imposed |
| I.R.C. 12 | Cross references relating to tax on corporations |
| I.R.C. 15 | Effect of changes |
| I.R.C. 21 | Expenses for household and dependent care services necessary for gainful employment |
| I.R.C. 22 | Credit for the elderly and the permanently and totally disabled |
| I.R.C. 23 | Adoption expenses |
| I.R.C. 24 | Child tax credit |
| I.R.C. 25 | Interest on certain home mortgages |
| I.R.C. 25A | American Opportunity and Lifetime Learning credits |
| I.R.C. 25B | Elective deferrals and IRA contributions by certain individuals |
| I.R.C. 25C | Energy efficient home improvement credit |
| I.R.C. 25D | Residential clean energy credit |
| I.R.C. 25E | Previously-owned clean vehicles |
| I.R.C. 26 | Limitation based on tax liability; definition of tax liability |
| I.R.C. 27 | Taxes of foreign countries and possessions of the United States |
| I.R.C. 28 | Renumbered §45C |
| I.R.C. 29 | Renumbered §45K |
| I.R.C. 30 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037 |
| I.R.C. 30A | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206 |
| I.R.C. 30B | Alternative motor vehicle credit |
| I.R.C. 30C | Alternative fuel vehicle refueling property credit |
| I.R.C. 30D | Clean vehicle credit |
| I.R.C. 31 | Tax withheld on wages |
| I.R.C. 32 | Earned income |
| I.R.C. 33 | Tax withheld at source on nonresident aliens and foreign corporations |
| I.R.C. 34 | Certain uses of gasoline and special fuels |
| I.R.C. 35 | Health insurance costs of eligible individuals |
| I.R.C. 36 | First-time homebuyer credit |
| I.R.C. 36A | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037 |
| I.R.C. 36B | Refundable credit for coverage under a qualified health plan |
| I.R.C. 36C | Renumbered §23 |
| I.R.C. 37 | Overpayments of tax |
| I.R.C. 38 | General business credit |
| I.R.C. 39 | Carryback and carryforward of unused credits |
| I.R.C. 40 | Alcohol, etc., used as fuel |
| I.R.C. 40A | Biodiesel and renewable diesel used as fuel |
| I.R.C. 40B | Sustainable aviation fuel credit |
| I.R.C. 41 | Credit for increasing research activities |
| I.R.C. 42 | Low-income housing credit |
| I.R.C. 43 | Enhanced oil recovery credit |
| I.R.C. 44 | Expenditures to provide access to disabled individuals |
| I.R.C. 44A | Renumbered §21 |
| I.R.C. 44B | Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833 |
| I.R.C. 44C | Renumbered §23 |
| I.R.C. 44D | Renumbered §29 |
| I.R.C. 44E | Renumbered §40 |
| I.R.C. 44F | Renumbered §30 |
| I.R.C. 44G | Renumbered §41 |
| I.R.C. 44H | Renumbered §45C |
| I.R.C. 45 | Electricity produced from certain renewable resources, etc. |
| I.R.C. 45A | Indian employment credit |
| I.R.C. 45B | Credit for portion of employer social security taxes paid with respect to employee cash tips |
| I.R.C. 45C | Clinical testing expenses for certain drugs for rare diseases or conditions |
| I.R.C. 45D | New markets tax credit |
| I.R.C. 45E | Small employer pension plan startup costs |
| I.R.C. 45F | Employer-provided child care credit |
| I.R.C. 45G | Railroad track maintenance credit |
| I.R.C. 45H | Credit for production of low sulfur diesel fuel |
| I.R.C. 45I | Credit for producing oil and gas from marginal wells |
| I.R.C. 45J | Credit for production from advanced nuclear power facilities |
| I.R.C. 45K | Credit for producing fuel from a nonconventional source |
| I.R.C. 45L | New energy efficient home credit |
| I.R.C. 45M | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208 |
| I.R.C. 45N | Mine rescue team training credit |
| I.R.C. 45O | Agricultural chemicals security credit |
| I.R.C. 45P | Employer wage credit for employees who are active duty members of the uniformed services |
| I.R.C. 45Q | Credit for carbon oxide sequestration |
| I.R.C. 45R | Employee health insurance expenses of small employers |
| I.R.C. 45S | Employer credit for paid family and medical leave |
| I.R.C. 45T | Auto-enrollment option for retirement savings options provided by small employers |
| I.R.C. 45U | Zero-emission nuclear power production credit |
| I.R.C. 45V | Credit for production of clean hydrogen |
| I.R.C. 45W | Credit for qualified commercial clean vehicles |
| I.R.C. 45X | Advanced manufacturing production credit |
| I.R.C. 45Y | Clean electricity production credit |
| I.R.C. 45Z | Clean fuel production credit |
| I.R.C. 45AA | Military spouse retirement plan eligibility credit for small employers |
| I.R.C. 46 | Amount of credit |
| I.R.C. 47 | Rehabilitation credit |
| I.R.C. 48 | Energy credit |
| I.R.C. 48A | Qualifying advanced coal project credit |
| I.R.C. 48B | Qualifying gasification project credit |
| I.R.C. 48C | Qualifying advanced energy project credit |
| I.R.C. 48D | Advanced manufacturing investment credit |
| I.R.C. 48E | Clean electricity investment credit |
| I.R.C. 49 | At-risk rules |
| I.R.C. 50 | Other special rules |
| I.R.C. 50A, 50B | B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833 |
| I.R.C. 51 | Amount of credit |
| I.R.C. 51A | Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937 |
| I.R.C. 52 | Special rules |
| I.R.C. 53 | Credit for prior year minimum tax liability |
| I.R.C. 54 | Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 54A to 54F | F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 54AA | Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 55 | Alternative minimum tax imposed |
| I.R.C. 56 | Adjustments in computing alternative minimum taxable income |
| I.R.C. 56A | Adjusted financial statement income |
| I.R.C. 57 | Items of tax preference |
| I.R.C. 58 | Denial of certain losses |
| I.R.C. 59 | Other definitions and special rules |
| I.R.C. 59A | Tax on base erosion payments of taxpayers with substantial gross receipts |
| I.R.C. 59B | Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980 |
| I.R.C. 61 | Gross income defined |
| I.R.C. 62 | Adjusted gross income defined |
| I.R.C. 63 | Taxable income defined |
| I.R.C. 64 | Ordinary income defined |
| I.R.C. 65 | Ordinary loss defined |
| I.R.C. 66 | Treatment of community income |
| I.R.C. 67 | -percent floor on miscellaneous itemized deductions |
| I.R.C. 68 | Overall limitation on itemized deductions |
| I.R.C. 71 | Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089 |
| I.R.C. 72 | Annuities; certain proceeds of endowment and life insurance contracts |
| I.R.C. 73 | Services of child |
| I.R.C. 74 | Prizes and awards |
| I.R.C. 75 | Dealers in tax-exempt securities |
| I.R.C. 76 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765 |
| I.R.C. 77 | Commodity credit loans |
| I.R.C. 78 | Gross up for deemed paid foreign tax credit |
| I.R.C. 79 | Group-term life insurance purchased for employees |
| I.R.C. 80 | Restoration of value of certain securities |
| I.R.C. 81 | Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387 |
| I.R.C. 82 | Reimbursement of moving expenses |
| I.R.C. 83 | Property transferred in connection with performance of services |
| I.R.C. 84 | Transfer of appreciated property to political organizations |
| I.R.C. 85 | Unemployment compensation |
| I.R.C. 86 | Social security and tier 1 railroad retirement benefits |
| I.R.C. 87 | Alcohol and biodiesel fuels credits |
| I.R.C. 88 | Certain amounts with respect to nuclear decommissioning costs |
| I.R.C. 89 | Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830 |
| I.R.C. 90 | Illegal Federal irrigation subsidies |
| I.R.C. 91 | Certain foreign branch losses transferred to specified 10-percent owned foreign corporations |
| I.R.C. 101 | Certain death benefits |
| I.R.C. 102 | Gifts and inheritances |
| I.R.C. 103 | Interest on State and local bonds |
| I.R.C. 103A | Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657 |
| I.R.C. 104 | Compensation for injuries or sickness |
| I.R.C. 105 | Amounts received under accident and health plans |
| I.R.C. 106 | Contributions by employer to accident and health plans |
| I.R.C. 107 | Rental value of parsonages |
| I.R.C. 108 | Income from discharge of indebtedness |
| I.R.C. 109 | Improvements by lessee on lessor's property |
| I.R.C. 110 | Qualified lessee construction allowances for short-term leases |
| I.R.C. 111 | Recovery of tax benefit items |
| I.R.C. 112 | Certain combat zone compensation of members of the Armed Forces |
| I.R.C. 113 | Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520 |
| I.R.C. 114 | Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423 |
| I.R.C. 115 | Income of States, municipalities, etc. |
| I.R.C. 116 | Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250 |
| I.R.C. 117 | Qualified scholarships |
| I.R.C. 118 | Contributions to the capital of a corporation |
| I.R.C. 119 | Meals or lodging furnished for the convenience of the employer |
| I.R.C. 120 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039 |
| I.R.C. 121 | Exclusion of gain from sale of principal residence |
| I.R.C. 122 | Certain reduced uniformed services retirement pay |
| I.R.C. 123 | Amounts received under insurance contracts for certain living expenses |
| I.R.C. 124 | Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520 |
| I.R.C. 125 | Cafeteria plans |
| I.R.C. 126 | Certain cost-sharing payments |
| I.R.C. 127 | Educational assistance programs |
| I.R.C. 128 | Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520 |
| I.R.C. 129 | Dependent care assistance programs |
| I.R.C. 130 | Certain personal injury liability assignments |
| I.R.C. 131 | Certain foster care payments |
| I.R.C. 132 | Certain fringe benefits |
| I.R.C. 133 | Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833 |
| I.R.C. 134 | Certain military benefits |
| I.R.C. 135 | Income from United States savings bonds used to pay higher education tuition and fees |
| I.R.C. 136 | Energy conservation subsidies provided by public utilities |
| I.R.C. 137 | Adoption assistance programs |
| I.R.C. 138 | Medicare Advantage MSA |
| I.R.C. 139 | Disaster relief payments |
| I.R.C. 139A | Federal subsidies for prescription drug plans |
| I.R.C. 139B | Benefits provided to volunteer firefighters and emergency medical responders |
| I.R.C. 139C | Certain disability-related first responder retirement payments |
| I.R.C. 139D | Indian health care benefits |
| I.R.C. 139E | Indian general welfare benefits |
| I.R.C. 139F | Certain amounts received by wrongfully incarcerated individuals |
| I.R.C. 139G | Assignments to Alaska Native Settlement Trusts |
| I.R.C. 139H | Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction |
| I.R.C. 139I | Continuation coverage premium assistance |
| I.R.C. 140 | Cross references to other Acts |
| I.R.C. 141 | Private activity bond; qualified bond |
| I.R.C. 142 | Exempt facility bond |
| I.R.C. 143 | Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond |
| I.R.C. 144 | Qualified small issue bond; qualified student loan bond; qualified redevelopment bond |
| I.R.C. 145 | Qualified 501(c)(3) bond |
| I.R.C. 146 | Volume cap |
| I.R.C. 147 | Other requirements applicable to certain private activity bonds |
| I.R.C. 148 | Arbitrage |
| I.R.C. 149 | Bonds must be registered to be tax exempt; other requirements |
| I.R.C. 150 | Definitions and special rules |
| I.R.C. 151 | Allowance of deductions for personal exemptions |
| I.R.C. 152 | Dependent defined |
| I.R.C. 153 | Cross references |
| I.R.C. 161 | Allowance of deductions |
| I.R.C. 162 | Trade or business expenses |
| I.R.C. 163 | Interest |
| I.R.C. 164 | Taxes |
| I.R.C. 165 | Losses |
| I.R.C. 166 | Bad debts |
| I.R.C. 167 | Depreciation |
| I.R.C. 168 | Accelerated cost recovery system |
| I.R.C. 169 | Amortization of pollution control facilities |
| I.R.C. 170 | Charitable, etc., contributions and gifts |
| I.R.C. 171 | Amortizable bond premium |
| I.R.C. 172 | Net operating loss deduction |
| I.R.C. 173 | Circulation expenditures |
| I.R.C. 174 | Amortization of research and experimental expenditures |
| I.R.C. 175 | Soil and water conservation expenditures; endangered species recovery expenditures |
| I.R.C. 176 | Payments with respect to employees of certain foreign corporations |
| I.R.C. 177 | Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181 |
| I.R.C. 178 | Amortization of cost of acquiring a lease |
| I.R.C. 179 | Election to expense certain depreciable business assets |
| I.R.C. 179A | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 |
| I.R.C. 179B | Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations |
| I.R.C. 179C | Election to expense certain refineries |
| I.R.C. 179D | Energy efficient commercial buildings deduction |
| I.R.C. 179E | Election to expense advanced mine safety equipment |
| I.R.C. 180 | Expenditures by farmers for fertilizer, etc. |
| I.R.C. 181 | Treatment of certain qualified film and television and live theatrical productions |
| I.R.C. 182 | Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221 |
| I.R.C. 183 | Activities not engaged in for profit |
| I.R.C. 184 | Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520 |
| I.R.C. 185 | Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181 |
| I.R.C. 186 | Recoveries of damages for antitrust violations, etc. |
| I.R.C. 187 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769 |
| I.R.C. 188 | Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520 |
| I.R.C. 189 | Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355 |
| I.R.C. 190 | Expenditures to remove architectural and transportation barriers to the handicapped and elderly |
| I.R.C. 191 | Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239 |
| I.R.C. 192 | Contributions to black lung benefit trust |
| I.R.C. 193 | Tertiary injectants |
| I.R.C. 194 | Treatment of reforestation expenditures |
| I.R.C. 194A | Contributions to employer liability trusts |
| I.R.C. 195 | Start-up expenditures |
| I.R.C. 196 | Deduction for certain unused business credits |
| I.R.C. 197 | Amortization of goodwill and certain other intangibles |
| I.R.C. 198 | Expensing of environmental remediation costs |
| I.R.C. 198A | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042 |
| I.R.C. 199 | Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126 |
| I.R.C. 199A | Qualified business income |
| I.R.C. 211 | Allowance of deductions |
| I.R.C. 212 | Expenses for production of income |
| I.R.C. 213 | Medical, dental, etc., expenses |
| I.R.C. 214 | Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565 |
| I.R.C. 215 | Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089 |
| I.R.C. 216 | Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder |
| I.R.C. 217 | Moving expenses |
| I.R.C. 218 | Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778 |
| I.R.C. 219 | Retirement savings |
| I.R.C. 220 | Archer MSAs |
| I.R.C. 221 | Interest on education loans |
| I.R.C. 222 | Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041 |
| I.R.C. 223 | Health savings accounts |
| I.R.C. 224 | Cross reference |
| I.R.C. 241 | Allowance of special deductions |
| I.R.C. 242 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769 |
| I.R.C. 243 | Dividends received by corporations |
| I.R.C. 244 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043 |
| I.R.C. 245 | Dividends received from certain foreign corporations |
| I.R.C. 245A | Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations |
| I.R.C. 246 | Rules applying to deductions for dividends received |
| I.R.C. 246A | Dividends received deduction reduced where portfolio stock is debt financed |
| I.R.C. 247 | Contributions to Alaska Native Settlement Trusts |
| I.R.C. 248 | Organizational expenditures |
| I.R.C. 249 | Limitation on deduction of bond premium on repurchase |
| I.R.C. 250 | Foreign-derived intangible income and global intangible low-taxed income |
| I.R.C. 261 | General rule for disallowance of deductions |
| I.R.C. 262 | Personal, living, and family expenses |
| I.R.C. 263 | Capital expenditures |
| I.R.C. 263A | Capitalization and inclusion in inventory costs of certain expenses |
| I.R.C. 264 | Certain amounts paid in connection with insurance contracts |
| I.R.C. 265 | Expenses and interest relating to tax-exempt income |
| I.R.C. 266 | Carrying charges |
| I.R.C. 267 | Losses, expenses, and interest with respect to transactions between related taxpayers |
| I.R.C. 267A | Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities |
| I.R.C. 268 | Sale of land with unharvested crop |
| I.R.C. 269 | Acquisitions made to evade or avoid income tax |
| I.R.C. 269A | Personal service corporations formed or availed of to avoid or evade income tax |
| I.R.C. 269B | Stapled entities |
| I.R.C. 270 | Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572 |
| I.R.C. 271 | Debts owed by political parties, etc. |
| I.R.C. 272 | Disposal of coal or domestic iron ore |
| I.R.C. 273 | Holders of life or terminable interest |
| I.R.C. 274 | Disallowance of certain entertainment, etc., expenses |
| I.R.C. 275 | Certain taxes |
| I.R.C. 276 | Certain indirect contributions to political parties |
| I.R.C. 277 | Deductions incurred by certain membership organizations in transactions with members |
| I.R.C. 278 | Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356 |
| I.R.C. 279 | Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation |
| I.R.C. 280 | Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355 |
| I.R.C. 280A | Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. |
| I.R.C. 280B | Demolition of structures |
| I.R.C. 280C | Certain expenses for which credits are allowable |
| I.R.C. 280D | Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324 |
| I.R.C. 280E | Expenditures in connection with the illegal sale of drugs |
| I.R.C. 280F | Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes |
| I.R.C. 280G | Golden parachute payments |
| I.R.C. 280H | Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years |
| I.R.C. 281 | Terminal railroad corporations and their shareholders |
| I.R.C. 291 | Special rules relating to corporate preference items |
| I.R.C. 301 | Distributions of property |
| I.R.C. 302 | Distributions in redemption of stock |
| I.R.C. 303 | Distributions in redemption of stock to pay death taxes |
| I.R.C. 304 | Redemption through use of related corporations |
| I.R.C. 305 | Distributions of stock and stock rights |
| I.R.C. 306 | Dispositions of certain stock |
| I.R.C. 307 | Basis of stock and stock rights acquired in distributions |
| I.R.C. 311 | Taxability of corporation on distribution |
| I.R.C. 312 | Effect on earnings and profits |
| I.R.C. 316 | Dividend defined |
| I.R.C. 317 | Other definitions |
| I.R.C. 318 | Constructive ownership of stock |
| I.R.C. 331 | Gain or loss to shareholder in corporate liquidations |
| I.R.C. 332 | Complete liquidations of subsidiaries |
| I.R.C. 333 | Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273 |
| I.R.C. 334 | Basis of property received in liquidations |
| I.R.C. 336 | Gain or loss recognized on property distributed in complete liquidation |
| I.R.C. 337 | Nonrecognition for property distributed to parent in complete liquidation of subsidiary |
| I.R.C. 338 | Certain stock purchases treated as asset acquisitions |
| I.R.C. 341 | Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763 |
| I.R.C. 342 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 |
| I.R.C. 346 | Definition and special rule |
| I.R.C. 351 | Transfer to corporation controlled by transferor |
| I.R.C. 354 | Exchanges of stock and securities in certain reorganizations |
| I.R.C. 355 | Distribution of stock and securities of a controlled corporation |
| I.R.C. 356 | Receipt of additional consideration |
| I.R.C. 357 | Assumption of liability |
| I.R.C. 358 | Basis to distributees |
| I.R.C. 361 | Nonrecognition of gain or loss to corporations; treatment of distributions |
| I.R.C. 362 | Basis to corporations |
| I.R.C. 363 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773 |
| I.R.C. 367 | Foreign corporations |
| I.R.C. 368 | Definitions relating to corporate reorganizations |
| I.R.C. 370 to 372 | Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 373 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 |
| I.R.C. 374 | Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 381 | Carryovers in certain corporate acquisitions |
| I.R.C. 382 | Limitation on net operating loss carryforwards and certain built-in losses following ownership change |
| I.R.C. 383 | Special limitations on certain excess credits, etc. |
| I.R.C. 384 | Limitation on use of preacquisition losses to offset built-in gains |
| I.R.C. 385 | Treatment of certain interests in corporations as stock or indebtedness |
| I.R.C. 386 | Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 |
| I.R.C. 391 to 395 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 |
| I.R.C. 401 | Qualified pension, profit-sharing, and stock bonus plans |
| I.R.C. 402 | Taxability of beneficiary of employees' trust |
| I.R.C. 402A | Optional treatment of elective deferrals as Roth contributions |
| I.R.C. 403 | Taxation of employee annuities |
| I.R.C. 404 | Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan |
| I.R.C. 404A | Deduction for certain foreign deferred compensation plans |
| I.R.C. 405 | Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848 |
| I.R.C. 406 | Employees of foreign affiliates covered by section 3121(l) agreements |
| I.R.C. 407 | Certain employees of domestic subsidiaries engaged in business outside the United States |
| I.R.C. 408 | Individual retirement accounts |
| I.R.C. 408A | Roth IRAs |
| I.R.C. 409 | Qualifications for tax credit employee stock ownership plans |
| I.R.C. 409A | Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans |
| I.R.C. 410 | Minimum participation standards |
| I.R.C. 411 | Minimum vesting standards |
| I.R.C. 412 | Minimum funding standards |
| I.R.C. 413 | Collectively bargained plans, etc. |
| I.R.C. 414 | Definitions and special rules |
| I.R.C. 414A | Requirements related to automatic enrollment |
| I.R.C. 415 | Limitations on benefits and contribution under qualified plans |
| I.R.C. 416 | Special rules for top-heavy plans |
| I.R.C. 417 | Definitions and special rules for purposes of minimum survivor annuity requirements |
| I.R.C. 418 to 418D | D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787 |
| I.R.C. 418E | Insolvent plans |
| I.R.C. 419 | Treatment of funded welfare benefit plans |
| I.R.C. 419A | Qualified asset account; limitation on additions to account |
| I.R.C. 420 | Transfers of excess pension assets to retiree health accounts |
| I.R.C. 421 | General rules |
| I.R.C. 422 | Incentive stock options |
| I.R.C. 422A | Renumbered §422 |
| I.R.C. 423 | Employee stock purchase plans |
| I.R.C. 424 | Definitions and special rules |
| I.R.C. 425 | Renumbered §424 |
| I.R.C. 430 | Minimum funding standards for single-employer defined benefit pension plans |
| I.R.C. 431 | Minimum funding standards for multiemployer plans |
| I.R.C. 432 | Additional funding rules for multiemployer plans in endangered status or critical status |
| I.R.C. 433 | Minimum funding standards for CSEC plans |
| I.R.C. 436 | Funding-based limits on benefits and benefit accruals under single-employer plans |
| I.R.C. 441 | Period for computation of taxable income |
| I.R.C. 442 | Change of annual accounting period |
| I.R.C. 443 | Returns for a period of less than 12 months |
| I.R.C. 444 | Election of taxable year other than required taxable year |
| I.R.C. 446 | General rule for methods of accounting |
| I.R.C. 447 | Method of accounting for corporations engaged in farming |
| I.R.C. 448 | Limitation on use of cash method of accounting |
| I.R.C. 451 | General rule for taxable year of inclusion |
| I.R.C. 452 | Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134 |
| I.R.C. 453 | Installment method |
| I.R.C. 453A | Special rules for nondealers |
| I.R.C. 453B | Gain or loss on disposition of installment obligations |
| I.R.C. 453C | Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388 |
| I.R.C. 454 | Obligations issued at discount |
| I.R.C. 455 | Prepaid subscription income |
| I.R.C. 456 | Prepaid dues income of certain membership organizations |
| I.R.C. 457 | Deferred compensation plans of State and local governments and tax-exempt organizations |
| I.R.C. 457A | Nonqualified deferred compensation from certain tax indifferent parties |
| I.R.C. 458 | Magazines, paperbacks, and records returned after the close of the taxable year |
| I.R.C. 460 | Special rules for long-term contracts |
| I.R.C. 461 | General rule for taxable year of deduction |
| I.R.C. 462 | Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134 |
| I.R.C. 463 | Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387 |
| I.R.C. 464 | Limitations on deductions for certain farming expenses |
| I.R.C. 465 | Deductions limited to amount at risk |
| I.R.C. 466 | Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373 |
| I.R.C. 467 | Certain payments for the use of property or services |
| I.R.C. 468 | Special rules for mining and solid waste reclamation and closing costs |
| I.R.C. 468A | Special rules for nuclear decommissioning costs |
| I.R.C. 468B | Special rules for designated settlement funds |
| I.R.C. 469 | Passive activity losses and credits limited |
| I.R.C. 470 | Limitation on deductions allocable to property used by governments or other tax-exempt entities |
| I.R.C. 471 | General rule for inventories |
| I.R.C. 472 | Last-in, first-out inventories |
| I.R.C. 473 | Qualified liquidations of LIFO inventories |
| I.R.C. 474 | Simplified dollar-value LIFO method for certain small businesses |
| I.R.C. 475 | Mark to market accounting method for dealers in securities |
| I.R.C. 481 | Adjustments required by changes in method of accounting |
| I.R.C. 482 | Allocation of income and deductions among taxpayers |
| I.R.C. 483 | Interest on certain deferred payments |
| I.R.C. 501 | Exemption from tax on corporations, certain trusts, etc. |
| I.R.C. 502 | Feeder organizations |
| I.R.C. 503 | Requirements for exemption |
| I.R.C. 504 | Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities |
| I.R.C. 505 | Additional requirements for organizations described in paragraph (9) or (17) of section 501(c) |
| I.R.C. 506 | Organizations required to notify Secretary of intent to operate under 501(c)(4) |
| I.R.C. 507 | Termination of private foundation status |
| I.R.C. 508 | Special rules with respect to section 501(c)(3) organizations |
| I.R.C. 509 | Private foundation defined |
| I.R.C. 511 | Imposition of tax on unrelated business income of charitable, etc., organizations |
| I.R.C. 512 | Unrelated business taxable income |
| I.R.C. 513 | Unrelated trade or business |
| I.R.C. 514 | Unrelated debt-financed income |
| I.R.C. 515 | Taxes of foreign countries and possessions of the United States |
| I.R.C. 521 | Exemption of farmers' cooperatives from tax |
| I.R.C. 522 | Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051 |
| I.R.C. 526 | Shipowners' protection and indemnity associations |
| I.R.C. 527 | Political organizations |
| I.R.C. 528 | Certain homeowners associations |
| I.R.C. 529 | Qualified tuition programs |
| I.R.C. 529A | Qualified ABLE programs |
| I.R.C. 530 | Coverdell education savings accounts |
| I.R.C. 531 | Imposition of accumulated earnings tax |
| I.R.C. 532 | Corporations subject to accumulated earnings tax |
| I.R.C. 533 | Evidence of purpose to avoid income tax |
| I.R.C. 534 | Burden of proof |
| I.R.C. 535 | Accumulated taxable income |
| I.R.C. 536 | Income not placed on annual basis |
| I.R.C. 537 | Reasonable needs of the business |
| I.R.C. 541 | Imposition of personal holding company tax |
| I.R.C. 542 | Definition of personal holding company |
| I.R.C. 543 | Personal holding company income |
| I.R.C. 544 | Rules for determining stock ownership |
| I.R.C. 545 | Undistributed personal holding company income |
| I.R.C. 546 | Income not placed on annual basis |
| I.R.C. 547 | Deduction for deficiency dividends |
| I.R.C. 551 to 558 | Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506 |
| I.R.C. 561 | Definition of deduction for dividends paid |
| I.R.C. 562 | Rules applicable in determining dividends eligible for dividends paid deduction |
| I.R.C. 563 | Rules relating to dividends paid after close of taxable year |
| I.R.C. 564 | Dividend carryover |
| I.R.C. 565 | Consent dividends |
| I.R.C. 581 | Definition of bank |
| I.R.C. 582 | Bad debts, losses, and gains with respect to securities held by financial institutions |
| I.R.C. 583 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778 |
| I.R.C. 584 | Common trust funds |
| I.R.C. 585 | Reserves for losses on loans of banks |
| I.R.C. 586 | Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378 |
| I.R.C. 591 | Deduction for dividends paid on deposits |
| I.R.C. 592 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778 |
| I.R.C. 593 | Reserves for losses on loans |
| I.R.C. 594 | Alternative tax for mutual savings banks conducting life insurance business |
| I.R.C. 595, 596 | Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857 |
| I.R.C. 597 | Treatment of transactions in which Federal financial assistance provided |
| I.R.C. 601 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4, 1976, 90 Stat. 1778 |
| I.R.C. 611 | Allowance of deduction for depletion |
| I.R.C. 612 | Basis for cost depletion |
| I.R.C. 613 | Percentage depletion |
| I.R.C. 613A | Limitations on percentage depletion in case of oil and gas wells |
| I.R.C. 614 | Definition of property |
| I.R.C. 615 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779 |
| I.R.C. 616 | Development expenditures |
| I.R.C. 617 | Deduction and recapture of certain mining exploration expenditures |
| I.R.C. 621 | Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 631 | Gain or loss in the case of timber, coal, or domestic iron ore |
| I.R.C. 632 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779 |
| I.R.C. 636 | Income tax treatment of mineral production payments |
| I.R.C. 638 | Continental shelf areas |
| I.R.C. 641 | Imposition of tax |
| I.R.C. 642 | Special rules for credits and deductions |
| I.R.C. 643 | Definitions applicable to subparts A, B, C, and D |
| I.R.C. 644 | Taxable year of trusts |
| I.R.C. 645 | Certain revocable trusts treated as part of estate |
| I.R.C. 646 | Tax treatment of electing Alaska Native Settlement Trusts |
| I.R.C. 651 | Deduction for trusts distributing current income only |
| I.R.C. 652 | Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only |
| I.R.C. 661 | Deduction for estates and trusts accumulating income or distributing corpus |
| I.R.C. 662 | Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus |
| I.R.C. 663 | Special rules applicable to sections 661 and 662 |
| I.R.C. 664 | Charitable remainder trusts |
| I.R.C. 665 | Definitions applicable to subpart D |
| I.R.C. 666 | Accumulation distribution allocated to preceding years |
| I.R.C. 667 | Treatment of amounts deemed distributed by trust in preceding years |
| I.R.C. 668 | Interest charge on accumulation distributions from foreign trusts |
| I.R.C. 669 | Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578 |
| I.R.C. 671 | Trust income, deductions, and credits attributable to grantors and others as substantial owners |
| I.R.C. 672 | Definitions and rules |
| I.R.C. 673 | Reversionary interests |
| I.R.C. 674 | Power to control beneficial enjoyment |
| I.R.C. 675 | Administrative powers |
| I.R.C. 676 | Power to revoke |
| I.R.C. 677 | Income for benefit of grantor |
| I.R.C. 678 | Person other than grantor treated as substantial owner |
| I.R.C. 679 | Foreign trusts having one or more United States beneficiaries |
| I.R.C. 681 | Limitation on charitable deduction |
| I.R.C. 682 | Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089 |
| I.R.C. 683 | Use of trust as an exchange fund |
| I.R.C. 684 | Recognition of gain on certain transfers to certain foreign trusts and estates |
| I.R.C. 685 | Treatment of funeral trusts |
| I.R.C. 691 | Recipients of income in respect of decedents |
| I.R.C. 692 | Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death |
| I.R.C. 701 | Partners, not partnership, subject to tax |
| I.R.C. 702 | Income and credits of partner |
| I.R.C. 703 | Partnership computations |
| I.R.C. 704 | Partner's distributive share |
| I.R.C. 705 | Determination of basis of partner's interest |
| I.R.C. 706 | Taxable years of partner and partnership |
| I.R.C. 707 | Transactions between partner and partnership |
| I.R.C. 708 | Continuation of partnership |
| I.R.C. 709 | Treatment of organization and syndication fees |
| I.R.C. 721 | Nonrecognition of gain or loss on contribution |
| I.R.C. 722 | Basis of contributing partner's interest |
| I.R.C. 723 | Basis of property contributed to partnership |
| I.R.C. 724 | Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property |
| I.R.C. 731 | Extent of recognition of gain or loss on distribution |
| I.R.C. 732 | Basis of distributed property other than money |
| I.R.C. 733 | Basis of distributee partner's interest |
| I.R.C. 734 | Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction |
| I.R.C. 735 | Character of gain or loss on disposition of distributed property |
| I.R.C. 736 | Payments to a retiring partner or a deceased partner's successor in interest |
| I.R.C. 737 | Recognition of precontribution gain in case of certain distributions to contributing partner |
| I.R.C. 741 | Recognition and character of gain or loss on sale or exchange |
| I.R.C. 742 | Basis of transferee partner's interest |
| I.R.C. 743 | Special rules where section 754 election or substantial built-in loss |
| I.R.C. 751 | Unrealized receivables and inventory items |
| I.R.C. 752 | Treatment of certain liabilities |
| I.R.C. 753 | Partner receiving income in respect of decedent |
| I.R.C. 754 | Manner of electing optional adjustment to basis of partnership property |
| I.R.C. 755 | Rules for allocation of basis |
| I.R.C. 761 | Terms defined |
| I.R.C. 771 to 777 | Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625 |
| I.R.C. 801 | Tax imposed |
| I.R.C. 803 | Life insurance gross income |
| I.R.C. 804 | Life insurance deductions |
| I.R.C. 805 | General deductions |
| I.R.C. 806 | Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 807 | Rules for certain reserves |
| I.R.C. 808 | Policyholder dividends deduction |
| I.R.C. 809 | Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610 |
| I.R.C. 810 | Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 811 | Accounting provisions |
| I.R.C. 812 | Definition of company's share and policyholder's share |
| I.R.C. 813 | Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423 |
| I.R.C. 814 | Contiguous country branches of domestic life insurance companies |
| I.R.C. 815 | Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143 |
| I.R.C. 816 | Life insurance company defined |
| I.R.C. 817 | Treatment of variable contracts |
| I.R.C. 817A | Special rules for modified guaranteed contracts |
| I.R.C. 818 | Other definitions and special rules |
| I.R.C. 831 | Tax on insurance companies other than life insurance companies |
| I.R.C. 832 | Insurance company taxable income |
| I.R.C. 833 | Treatment of Blue Cross and Blue Shield organizations, etc. |
| I.R.C. 834 | Determination of taxable investment income |
| I.R.C. 835 | Election by reciprocal |
| I.R.C. 841 | Credit for foreign taxes |
| I.R.C. 842 | Foreign companies carrying on insurance business |
| I.R.C. 843 | Annual accounting period |
| I.R.C. 844 | Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142 |
| I.R.C. 845 | Certain reinsurance agreements |
| I.R.C. 846 | Discounted unpaid losses defined |
| I.R.C. 847 | Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144 |
| I.R.C. 848 | Capitalization of certain policy acquisition expenses |
| I.R.C. 851 | Definition of regulated investment company |
| I.R.C. 852 | Taxation of regulated investment companies and their shareholders |
| I.R.C. 853 | Foreign tax credit allowed to shareholders |
| I.R.C. 853A | Credits from tax credit bonds allowed to shareholders |
| I.R.C. 854 | Limitations applicable to dividends received from regulated investment company |
| I.R.C. 855 | Dividends paid by regulated investment company after close of taxable year |
| I.R.C. 856 | Definition of real estate investment trust |
| I.R.C. 857 | Taxation of real estate investment trusts and their beneficiaries |
| I.R.C. 858 | Dividends paid by real estate investment trust after close of taxable year |
| I.R.C. 859 | Adoption of annual accounting period |
| I.R.C. 860 | Deduction for deficiency dividends |
| I.R.C. 860A | Taxation of REMIC's |
| I.R.C. 860B | Taxation of holders of regular interests |
| I.R.C. 860C | Taxation of residual interests |
| I.R.C. 860D | REMIC defined |
| I.R.C. 860E | Treatment of income in excess of daily accruals on residual interests |
| I.R.C. 860F | Other rules |
| I.R.C. 860G | Other definitions and special rules |
| I.R.C. 860H to 860L | Repealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593 |
| I.R.C. 861 | Income from sources within the United States |
| I.R.C. 862 | Income from sources without the United States |
| I.R.C. 863 | Special rules for determining source |
| I.R.C. 864 | Definitions and special rules |
| I.R.C. 865 | Source rules for personal property sales |
| I.R.C. 871 | Tax on nonresident alien individuals |
| I.R.C. 872 | Gross income |
| I.R.C. 873 | Deductions |
| I.R.C. 874 | Allowance of deductions and credits |
| I.R.C. 875 | Partnerships; beneficiaries of estates and trusts |
| I.R.C. 876 | Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands |
| I.R.C. 877 | Expatriation to avoid tax |
| I.R.C. 877A | Tax responsibilities of expatriation |
| I.R.C. 878 | Foreign educational, charitable, and certain other exempt organizations |
| I.R.C. 879 | Tax treatment of certain community income in the case of nonresident alien individuals |
| I.R.C. 881 | Tax on income of foreign corporations not connected with United States business |
| I.R.C. 882 | Tax on income of foreign corporations connected with United States business |
| I.R.C. 883 | Exclusions from gross income |
| I.R.C. 884 | Branch profits tax |
| I.R.C. 885 | Cross references |
| I.R.C. 887 | Imposition of tax on gross transportation income of nonresident aliens and foreign corporations |
| I.R.C. 891 | Doubling of rates of tax on citizens and corporations of certain foreign countries |
| I.R.C. 892 | Income of foreign governments and of international organizations |
| I.R.C. 893 | Compensation of employees of foreign governments or international organizations |
| I.R.C. 894 | Income affected by treaty |
| I.R.C. 895 | Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits |
| I.R.C. 896 | Adjustment of tax on nationals, residents, and corporations of certain foreign countries |
| I.R.C. 897 | Disposition of investment in United States real property |
| I.R.C. 898 | Taxable year of certain foreign corporations |
| I.R.C. 901 | Taxes of foreign countries and of possessions of United States |
| I.R.C. 902 | Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221 |
| I.R.C. 903 | Credit for taxes in lieu of income, etc., taxes |
| I.R.C. 904 | Limitation on credit |
| I.R.C. 905 | Applicable rules |
| I.R.C. 906 | Nonresident alien individuals and foreign corporations |
| I.R.C. 907 | Special rules in case of foreign oil and gas income |
| I.R.C. 908 | Reduction of credit for participation in or cooperation with an international boycott |
| I.R.C. 909 | Suspension of taxes and credits until related income taken into account |
| I.R.C. 911 | Citizens or residents of the United States living abroad |
| I.R.C. 912 | Exemption for certain allowances |
| I.R.C. 913 | Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194 |
| I.R.C. 921 to 927 | Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423 |
| I.R.C. 931 | Income from sources within Guam, American Samoa, or the Northern Mariana Islands |
| I.R.C. 932 | Coordination of United States and Virgin Islands income taxes |
| I.R.C. 933 | Income from sources within Puerto Rico |
| I.R.C. 934 | Limitation on reduction in income tax liability incurred to the Virgin Islands |
| I.R.C. 934A | Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599 |
| I.R.C. 935 | Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594 |
| I.R.C. 936 | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206 |
| I.R.C. 937 | Residence and source rules involving possessions |
| I.R.C. 941 to 943 | Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423 |
| I.R.C. 951 | Amounts included in gross income of United States shareholders |
| I.R.C. 951A | Global intangible low-taxed income included in gross income of United States shareholders |
| I.R.C. 952 | Subpart F income defined |
| I.R.C. 953 | Insurance income |
| I.R.C. 954 | Foreign base company income |
| I.R.C. 955 | Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217 |
| I.R.C. 956 | Investment of earnings in United States property |
| I.R.C. 956A | Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825 |
| I.R.C. 957 | Controlled foreign corporations; United States persons |
| I.R.C. 958 | Rules for determining stock ownership |
| I.R.C. 959 | Exclusion from gross income of previously taxed earnings and profits |
| I.R.C. 960 | Deemed paid credit for subpart F inclusions |
| I.R.C. 961 | Adjustments to basis of stock in controlled foreign corporations and of other property |
| I.R.C. 962 | Election by individuals to be subject to tax at corporate rates |
| I.R.C. 963 | Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58 |
| I.R.C. 964 | Miscellaneous provisions |
| I.R.C. 965 | Treatment of deferred foreign income upon transition to participation exemption system of taxation |
| I.R.C. 970 | Reduction of subpart F income of export trade corporations |
| I.R.C. 971 | Definitions |
| I.R.C. 972 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784 |
| I.R.C. 981 | Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614 |
| I.R.C. 982 | Admissibility of documentation maintained in foreign countries |
| I.R.C. 985 | Functional currency |
| I.R.C. 986 | Determination of foreign taxes and foreign corporation's earnings and profits |
| I.R.C. 987 | Branch transactions |
| I.R.C. 988 | Treatment of certain foreign currency transactions |
| I.R.C. 989 | Other definitions and special rules |
| I.R.C. 991 | Taxation of a domestic international sales corporation |
| I.R.C. 992 | Requirements of a domestic international sales corporation |
| I.R.C. 993 | Definitions and special rules |
| I.R.C. 994 | Inter-company pricing rules |
| I.R.C. 995 | Taxation of DISC income to shareholders |
| I.R.C. 996 | Rules for allocation in the case of distributions and losses |
| I.R.C. 997 | Special subchapter C rules |
| I.R.C. 999 | Reports by taxpayers; determinations |
| I.R.C. 1000 | Reserved |
| I.R.C. 1001 | Determination of amount of and recognition of gain or loss |
| I.R.C. 1002 | Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799 |
| I.R.C. 1011 | Adjusted basis for determining gain or loss |
| I.R.C. 1012 | Basis of property—cost |
| I.R.C. 1013 | Basis of property included in inventory |
| I.R.C. 1014 | Basis of property acquired from a decedent |
| I.R.C. 1015 | Basis of property acquired by gifts and transfers in trust |
| I.R.C. 1016 | Adjustments to basis |
| I.R.C. 1017 | Discharge of indebtedness |
| I.R.C. 1018 | Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410 |
| I.R.C. 1019 | Property on which lessee has made improvements |
| I.R.C. 1020 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784 |
| I.R.C. 1021 | Sale of annuities |
| I.R.C. 1022 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 1023 | Cross references |
| I.R.C. 1024 | Renumbered §1023 |
| I.R.C. 1031 | Exchange of real property held for productive use or investment |
| I.R.C. 1032 | Exchange of stock for property |
| I.R.C. 1033 | Involuntary conversions |
| I.R.C. 1034 | Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839 |
| I.R.C. 1035 | Certain exchanges of insurance policies |
| I.R.C. 1036 | Stock for stock of same corporation |
| I.R.C. 1037 | Certain exchanges of United States obligations |
| I.R.C. 1038 | Certain reacquisitions of real property |
| I.R.C. 1039 | Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 1040 | Transfer of certain farm, etc., real property |
| I.R.C. 1041 | Transfers of property between spouses or incident to divorce |
| I.R.C. 1042 | Sales of stock to employee stock ownership plans or certain cooperatives |
| I.R.C. 1043 | Sale of property to comply with conflict-of-interest requirements |
| I.R.C. 1044 | Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133 |
| I.R.C. 1045 | Rollover of gain from qualified small business stock to another qualified small business stock |
| I.R.C. 1051 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049 |
| I.R.C. 1052 | Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 |
| I.R.C. 1053 | Property acquired before March 1, 1913 |
| I.R.C. 1054 | Certain stock of Federal National Mortgage Association |
| I.R.C. 1055 | Redeemable ground rents |
| I.R.C. 1056 | Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641 |
| I.R.C. 1057 | Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980 |
| I.R.C. 1058 | Transfers of securities under certain agreements |
| I.R.C. 1059 | Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends |
| I.R.C. 1059A | Limitation on taxpayer's basis or inventory cost in property imported from related persons |
| I.R.C. 1060 | Special allocation rules for certain asset acquisitions |
| I.R.C. 1061 | Partnership interests held in connection with performance of services |
| I.R.C. 1062 | Cross references |
| I.R.C. 1071 | Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93 |
| I.R.C. 1081 to 1083 | Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610 |
| I.R.C. 1091 | Loss from wash sales of stock or securities |
| I.R.C. 1092 | Straddles |
| I.R.C. 1101 to 1103 | Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 1111 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786 |
| I.R.C. 1201 | Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096 |
| I.R.C. 1202 | Partial exclusion for gain from certain small business stock |
| I.R.C. 1211 | Limitation on capital losses |
| I.R.C. 1212 | Capital loss carrybacks and carryovers |
| I.R.C. 1221 | Capital asset defined |
| I.R.C. 1222 | Other terms relating to capital gains and losses |
| I.R.C. 1223 | Holding period of property |
| I.R.C. 1231 | Property used in the trade or business and involuntary conversions |
| I.R.C. 1232 to 1232B | Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556 |
| I.R.C. 1233 | Gains and losses from short sales |
| I.R.C. 1234 | Options to buy or sell |
| I.R.C. 1234A | Gains or losses from certain terminations |
| I.R.C. 1234B | Gains or losses from securities futures contracts |
| I.R.C. 1235 | Sale or exchange of patents |
| I.R.C. 1236 | Dealers in securities |
| I.R.C. 1237 | Real property subdivided for sale |
| I.R.C. 1238 | Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 1239 | Gain from sale of depreciable property between certain related taxpayers |
| I.R.C. 1240 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787 |
| I.R.C. 1241 | Cancellation of lease or distributor's agreement |
| I.R.C. 1242 | Losses on small business investment company stock |
| I.R.C. 1243 | Loss of small business investment company |
| I.R.C. 1244 | Losses on small business stock |
| I.R.C. 1245 | Gain from dispositions of certain depreciable property |
| I.R.C. 1246, 1247 | Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506 |
| I.R.C. 1248 | Gain from certain sales or exchanges of stock in certain foreign corporations |
| I.R.C. 1249 | Gain from certain sales or exchanges of patents, etc., to foreign corporations |
| I.R.C. 1250 | Gain from dispositions of certain depreciable realty |
| I.R.C. 1251 | Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853 |
| I.R.C. 1252 | Gain from disposition of farm land |
| I.R.C. 1253 | Transfers of franchises, trademarks, and trade names |
| I.R.C. 1254 | Gain from disposition of interest in oil, gas, geothermal, or other mineral properties |
| I.R.C. 1255 | Gain from disposition of section 126 property |
| I.R.C. 1256 | Section 1256 contracts marked to market |
| I.R.C. 1257 | Disposition of converted wetlands or highly erodible croplands |
| I.R.C. 1258 | Recharacterization of gain from certain financial transactions |
| I.R.C. 1259 | Constructive sales treatment for appreciated financial positions |
| I.R.C. 1260 | Gains from constructive ownership transactions |
| I.R.C. 1271 | Treatment of amounts received on retirement or sale or exchange of debt instruments |
| I.R.C. 1272 | Current inclusion in income of original issue discount |
| I.R.C. 1273 | Determination of amount of original issue discount |
| I.R.C. 1274 | Determination of issue price in the case of certain debt instruments issued for property |
| I.R.C. 1274A | Special rules for certain transactions where stated principal amount does not exceed $2,800,000 |
| I.R.C. 1275 | Other definitions and special rules |
| I.R.C. 1276 | Disposition gain representing accrued market discount treated as ordinary income |
| I.R.C. 1277 | Deferral of interest deduction allocable to accrued market discount |
| I.R.C. 1278 | Definitions and special rules |
| I.R.C. 1281 | Current inclusion in income of discount on certain short-term obligations |
| I.R.C. 1282 | Deferral of interest deduction allocable to accrued discount |
| I.R.C. 1283 | Definitions and special rules |
| I.R.C. 1286 | Tax treatment of stripped bonds |
| I.R.C. 1287 | Denial of capital gain treatment for gains on certain obligations not in registered form |
| I.R.C. 1288 | Treatment of original issue discount on tax-exempt obligations |
| I.R.C. 1291 | Interest on tax deferral |
| I.R.C. 1293 | Current taxation of income from qualified electing funds |
| I.R.C. 1294 | Election to extend time for payment of tax on undistributed earnings |
| I.R.C. 1295 | Qualified electing fund |
| I.R.C. 1296 | Election of mark to market for marketable stock |
| I.R.C. 1297 | Passive foreign investment company |
| I.R.C. 1298 | Special rules |
| I.R.C. 1301 | Averaging of farm income |
| I.R.C. 1311 | Correction of error |
| I.R.C. 1312 | Circumstances of adjustment |
| I.R.C. 1313 | Definitions |
| I.R.C. 1314 | Amount and method of adjustment |
| I.R.C. 1315 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788 |
| I.R.C. 1321 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788 |
| I.R.C. 1331 to 1337 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788 |
| I.R.C. 1341 | Computation of tax where taxpayer restores substantial amount held under claim of right |
| I.R.C. 1342 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788 |
| I.R.C. 1346 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788 |
| I.R.C. 1347 | Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 |
| I.R.C. 1348 | Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183 |
| I.R.C. 1351 | Treatment of recoveries of foreign expropriation losses |
| I.R.C. 1352 | Alternative tax on qualifying shipping activities |
| I.R.C. 1353 | Notional shipping income |
| I.R.C. 1354 | Alternative tax election; revocation; termination |
| I.R.C. 1355 | Definitions and special rules |
| I.R.C. 1356 | Qualifying shipping activities |
| I.R.C. 1357 | Items not subject to regular tax; depreciation; interest |
| I.R.C. 1358 | Allocation of credits, income, and deductions |
| I.R.C. 1359 | Disposition of qualifying vessels |
| I.R.C. 1361 | S corporation defined |
| I.R.C. 1362 | Election; revocation; termination |
| I.R.C. 1363 | Effect of election on corporation |
| I.R.C. 1366 | Pass-thru of items to shareholders |
| I.R.C. 1367 | Adjustments to basis of stock of shareholders, etc. |
| I.R.C. 1368 | Distributions |
| I.R.C. 1371 | Coordination with subchapter C |
| I.R.C. 1372 | Partnership rules to apply for fringe benefit purposes |
| I.R.C. 1373 | Foreign income |
| I.R.C. 1374 | Tax imposed on certain built-in gains |
| I.R.C. 1375 | Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts |
| I.R.C. 1377 | Definitions and special rule |
| I.R.C. 1378 | Taxable year of S corporation |
| I.R.C. 1379 | Transitional rules on enactment |
| I.R.C. 1381 | Organizations to which part applies |
| I.R.C. 1382 | Taxable income of cooperatives |
| I.R.C. 1383 | Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates |
| I.R.C. 1385 | Amounts includible in patron's gross income |
| I.R.C. 1388 | Definitions; special rules |
| I.R.C. 1391 | Designation procedure |
| I.R.C. 1392 | Eligibility criteria |
| I.R.C. 1393 | Definitions and special rules |
| I.R.C. 1394 | Tax-exempt enterprise zone facility bonds |
| I.R.C. 1396 | Empowerment zone employment credit |
| I.R.C. 1397 | Other definitions and special rules |
| I.R.C. 1397A | Increase in expensing under section 179 |
| I.R.C. 1397B | Nonrecognition of gain on rollover of empowerment zone investments |
| I.R.C. 1397C | Enterprise zone business defined |
| I.R.C. 1397D | Qualified zone property defined |
| I.R.C. 1397E | Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 1397F | Regulations |
| I.R.C. 1398 | Rules relating to individuals' title 11 cases |
| I.R.C. 1399 | No separate taxable entities for partnerships, corporations, etc. |
| I.R.C. 1400 to 1400C | C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209 |
| I.R.C. 1400E to 1400J | J. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210 |
| I.R.C. 1400L to 1400U-3 | U–3. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211 |
| I.R.C. 1400Z-1 | Designation |
| I.R.C. 1400Z-2 | Special rules for capital gains invested in opportunity zones |
| I.R.C. 1401 | Rate of tax |
| I.R.C. 1402 | Definitions |
| I.R.C. 1403 | Miscellaneous provisions |
| I.R.C. 1411 | Imposition of tax |
| I.R.C. 1441 | Withholding of tax on nonresident aliens |
| I.R.C. 1442 | Withholding of tax on foreign corporations |
| I.R.C. 1443 | Foreign tax-exempt organizations |
| I.R.C. 1444 | Withholding on Virgin Islands source income |
| I.R.C. 1445 | Withholding of tax on dispositions of United States real property interests |
| I.R.C. 1446 | Withholding of tax on foreign partners' share of effectively connected income |
| I.R.C. 1451 | Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844 |
| I.R.C. 1461 | Liability for withheld tax |
| I.R.C. 1462 | Withheld tax as credit to recipient of income |
| I.R.C. 1463 | Tax paid by recipient of income |
| I.R.C. 1464 | Refunds and credits with respect to withheld tax |
| I.R.C. 1465 | Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789 |
| I.R.C. 1471 | Withholdable payments to foreign financial institutions |
| I.R.C. 1472 | Withholdable payments to other foreign entities |
| I.R.C. 1473 | Definitions |
| I.R.C. 1474 | Special rules |
| I.R.C. 1491, 1492 | Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 |
| I.R.C. 1493 | Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13, 1966, 80 Stat. 1554 |
| I.R.C. 1494 | Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978 |
| I.R.C. 1501 | Privilege to file consolidated returns |
| I.R.C. 1502 | Regulations |
| I.R.C. 1503 | Computation and payment of tax |
| I.R.C. 1504 | Definitions |
| I.R.C. 1505 | Cross references |
| I.R.C. 1551 | Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098 |
| I.R.C. 1552 | Earnings and profits |
| I.R.C. 1561 | Limitation on accumulated earnings credit in the case of certain controlled corporations |
| I.R.C. 1562 | Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600 |
| I.R.C. 1563 | Definitions and special rules |
| I.R.C. 1564 | Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 2001 | Imposition and rate of tax |
| I.R.C. 2002 | Liability for payment |
| I.R.C. 2010 | Unified credit against estate tax |
| I.R.C. 2011 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051 |
| I.R.C. 2012 | Credit for gift tax |
| I.R.C. 2013 | Credit for tax on prior transfers |
| I.R.C. 2014 | Credit for foreign death taxes |
| I.R.C. 2015 | Credit for death taxes on remainders |
| I.R.C. 2016 | Recovery of taxes claimed as credit |
| I.R.C. 2031 | Definition of gross estate |
| I.R.C. 2032 | Alternate valuation |
| I.R.C. 2032A | Valuation of certain farm, etc., real property |
| I.R.C. 2033 | Property in which the decedent had an interest |
| I.R.C. 2033A | Renumbered §2057 |
| I.R.C. 2034 | Dower or curtesy interests |
| I.R.C. 2035 | Adjustments for certain gifts made within 3 years of decedent's death |
| I.R.C. 2036 | Transfers with retained life estate |
| I.R.C. 2037 | Transfers taking effect at death |
| I.R.C. 2038 | Revocable transfers |
| I.R.C. 2039 | Annuities |
| I.R.C. 2040 | Joint interests |
| I.R.C. 2041 | Powers of appointment |
| I.R.C. 2042 | Proceeds of life insurance |
| I.R.C. 2043 | Transfers for insufficient consideration |
| I.R.C. 2044 | Certain property for which marital deduction was previously allowed |
| I.R.C. 2045 | Prior interests |
| I.R.C. 2046 | Disclaimers |
| I.R.C. 2051 | Definition of taxable estate |
| I.R.C. 2052 | Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 |
| I.R.C. 2053 | Expenses, indebtedness, and taxes |
| I.R.C. 2054 | Losses |
| I.R.C. 2055 | Transfers for public, charitable, and religious uses |
| I.R.C. 2056 | Bequests, etc., to surviving spouse |
| I.R.C. 2056A | Qualified domestic trust |
| I.R.C. 2057 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 |
| I.R.C. 2058 | State death taxes |
| I.R.C. 2101 | Tax imposed |
| I.R.C. 2102 | Credits against tax |
| I.R.C. 2103 | Definition of gross estate |
| I.R.C. 2104 | Property within the United States |
| I.R.C. 2105 | Property without the United States |
| I.R.C. 2106 | Taxable estate |
| I.R.C. 2107 | Expatriation to avoid tax |
| I.R.C. 2108 | Application of pre-1967 estate tax provisions |
| I.R.C. 2201 | Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks |
| I.R.C. 2202 | Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805 |
| I.R.C. 2203 | Definition of executor |
| I.R.C. 2204 | Discharge of fiduciary from personal liability |
| I.R.C. 2205 | Reimbursement out of estate |
| I.R.C. 2206 | Liability of life insurance beneficiaries |
| I.R.C. 2207 | Liability of recipient of property over which decedent had power of appointment |
| I.R.C. 2207A | Right of recovery in the case of certain marital deduction property |
| I.R.C. 2207B | Right of recovery where decedent retained interest |
| I.R.C. 2208 | Certain residents of possessions considered citizens of the United States |
| I.R.C. 2209 | Certain residents of possessions considered nonresidents not citizens of the United States |
| I.R.C. 2210 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 2501 | Imposition of tax |
| I.R.C. 2502 | Rate of tax |
| I.R.C. 2503 | Taxable gifts |
| I.R.C. 2504 | Taxable gifts for preceding calendar periods |
| I.R.C. 2505 | Unified credit against gift tax |
| I.R.C. 2511 | Transfers in general |
| I.R.C. 2512 | Valuation of gifts |
| I.R.C. 2513 | Gift by husband or wife to third party |
| I.R.C. 2514 | Powers of appointment |
| I.R.C. 2515 | Treatment of generation-skipping transfer tax |
| I.R.C. 2515A | Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302 |
| I.R.C. 2516 | Certain property settlements |
| I.R.C. 2517 | Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868 |
| I.R.C. 2518 | Disclaimers |
| I.R.C. 2519 | Dispositions of certain life estates |
| I.R.C. 2521 | Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849 |
| I.R.C. 2522 | Charitable and similar gifts |
| I.R.C. 2523 | Gift to spouse |
| I.R.C. 2524 | Extent of deductions |
| I.R.C. 2601 | Tax imposed |
| I.R.C. 2602 | Amount of tax |
| I.R.C. 2603 | Liability for tax |
| I.R.C. 2604 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051 |
| I.R.C. 2611 | Generation-skipping transfer defined |
| I.R.C. 2612 | Taxable termination; taxable distribution; direct skip |
| I.R.C. 2613 | Skip person and non-skip person defined |
| I.R.C. 2614 | Omitted |
| I.R.C. 2621 | Taxable amount in case of taxable distribution |
| I.R.C. 2622 | Taxable amount in case of taxable termination |
| I.R.C. 2623 | Taxable amount in case of direct skip |
| I.R.C. 2624 | Valuation |
| I.R.C. 2631 | GST exemption |
| I.R.C. 2632 | Special rules for allocation of GST exemption |
| I.R.C. 2641 | Applicable rate |
| I.R.C. 2642 | Inclusion ratio |
| I.R.C. 2651 | Generation assignment |
| I.R.C. 2652 | Other definitions |
| I.R.C. 2653 | Taxation of multiple skips |
| I.R.C. 2654 | Special rules |
| I.R.C. 2661 | Administration |
| I.R.C. 2662 | Return requirements |
| I.R.C. 2663 | Regulations |
| I.R.C. 2664 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 2701 | Special valuation rules in case of transfers of certain interests in corporations or partnerships |
| I.R.C. 2702 | Special valuation rules in case of transfers of interests in trusts |
| I.R.C. 2703 | Certain rights and restrictions disregarded |
| I.R.C. 2704 | Treatment of certain lapsing rights and restrictions |
| I.R.C. 2801 | Imposition of tax |
| I.R.C. 3101 | Rate of tax |
| I.R.C. 3102 | Deduction of tax from wages |
| I.R.C. 3111 | Rate of tax |
| I.R.C. 3112 | Instrumentalities of the United States |
| I.R.C. 3113 | Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4, 1976, 90 Stat. 1806 |
| I.R.C. 3121 | Definitions |
| I.R.C. 3122 | Federal service |
| I.R.C. 3123 | Deductions as constructive payments |
| I.R.C. 3124 | Estimate of revenue reduction |
| I.R.C. 3125 | Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia |
| I.R.C. 3126 | Return and payment by governmental employer |
| I.R.C. 3127 | Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs |
| I.R.C. 3128 | Short title |
| I.R.C. 3131 | Credit for paid sick leave |
| I.R.C. 3132 | Payroll credit for paid family leave |
| I.R.C. 3133 | Special rule related to tax on employers |
| I.R.C. 3134 | Employee retention credit for employers subject to closure due to COVID–19 |
| I.R.C. 3201 | Rate of tax |
| I.R.C. 3202 | Deduction of tax from compensation |
| I.R.C. 3211 | Rate of tax |
| I.R.C. 3212 | Determination of compensation |
| I.R.C. 3221 | Rate of tax |
| I.R.C. 3231 | Definitions |
| I.R.C. 3232 | Court jurisdiction |
| I.R.C. 3233 | Short title |
| I.R.C. 3241 | Determination of tier 2 tax rate based on average account benefits ratio |
| I.R.C. 3301 | Rate of tax |
| I.R.C. 3302 | Credits against tax |
| I.R.C. 3303 | Conditions of additional credit allowance |
| I.R.C. 3304 | Approval of State laws |
| I.R.C. 3305 | Applicability of State law |
| I.R.C. 3306 | Definitions |
| I.R.C. 3307 | Deductions as constructive payments |
| I.R.C. 3308 | Instrumentalities of the United States |
| I.R.C. 3309 | State law coverage of services performed for nonprofit organizations or governmental entities |
| I.R.C. 3310 | Judicial review |
| I.R.C. 3311 | Short title |
| I.R.C. 3321 | Imposition of tax |
| I.R.C. 3322 | Definitions |
| I.R.C. 3323 | Omitted |
| I.R.C. 3401 | Definitions |
| I.R.C. 3402 | Income tax collected at source |
| I.R.C. 3403 | Liability for tax |
| I.R.C. 3404 | Return and payment by governmental employer |
| I.R.C. 3405 | Special rules for pensions, annuities, and certain other deferred income |
| I.R.C. 3406 | Backup withholding |
| I.R.C. 3451 to 3456 | Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369 |
| I.R.C. 3501 | Collection and payment of taxes |
| I.R.C. 3502 | Nondeductibility of taxes in computing taxable income |
| I.R.C. 3503 | Erroneous payments |
| I.R.C. 3504 | Acts to be performed by agents |
| I.R.C. 3505 | Liability of third parties paying or providing for wages |
| I.R.C. 3506 | Individuals providing companion sitting placement services |
| I.R.C. 3507 | Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403 |
| I.R.C. 3508 | Treatment of real estate agents and direct sellers |
| I.R.C. 3509 | Determination of employer's liability for certain employment taxes |
| I.R.C. 3510 | Coordination of collection of domestic service employment taxes with collection of income taxes |
| I.R.C. 3511 | Certified professional employer organizations |
| I.R.C. 3512 | Treatment of certain persons as employers with respect to motion picture projects |
| I.R.C. 4001 to 4003 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052 |
| I.R.C. 4041 | Imposition of tax |
| I.R.C. 4042 | Tax on fuel used in commercial transportation on inland waterways |
| I.R.C. 4043 | Surtax on fuel used in aircraft part of a fractional ownership program |
| I.R.C. 4051 | Imposition of tax on heavy trucks and trailers sold at retail |
| I.R.C. 4052 | Definitions and special rules |
| I.R.C. 4053 | Exemptions |
| I.R.C. 4061 to 4063 | Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980 |
| I.R.C. 4064 | Gas guzzler tax |
| I.R.C. 4071 | Imposition of tax |
| I.R.C. 4072 | Definitions |
| I.R.C. 4073 | Exemptions |
| I.R.C. 4081 | Imposition of tax |
| I.R.C. 4082 | Exemptions for diesel fuel and kerosene |
| I.R.C. 4083 | Definitions; special rule; administrative authority |
| I.R.C. 4084 | Cross references |
| I.R.C. 4101 | Registration and bond |
| I.R.C. 4102 | Inspection of records by local officers |
| I.R.C. 4103 | Certain additional persons liable for tax where willful failure to pay |
| I.R.C. 4104 | Information reporting for persons claiming certain tax benefits |
| I.R.C. 4105 | Two-party exchanges |
| I.R.C. 4121 | Imposition of tax |
| I.R.C. 4131 | Imposition of tax |
| I.R.C. 4132 | Definitions and special rules |
| I.R.C. 4161 | Imposition of tax |
| I.R.C. 4162 | Definitions; treatment of certain resales |
| I.R.C. 4171 to 4173 | Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140 |
| I.R.C. 4181 | Imposition of tax |
| I.R.C. 4182 | Exemptions |
| I.R.C. 4191 | Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec. 20, 2019, 133 Stat. 3118 |
| I.R.C. 4216 | Definition of price |
| I.R.C. 4217 | Leases |
| I.R.C. 4218 | Use by manufacturer or importer considered sale |
| I.R.C. 4219 | Application of tax in case of sales by other than manufacturer or importer |
| I.R.C. 4220 to 4225 | Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282 |
| I.R.C. 4221 | Certain tax-free sales |
| I.R.C. 4222 | Registration |
| I.R.C. 4223 | Special rules relating to further manufacture |
| I.R.C. 4224 | Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 1965, 79 Stat. 136 |
| I.R.C. 4225 | Exemption of articles manufactured or produced by Indians |
| I.R.C. 4226 | Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4, 1976, 90 Stat. 1811 |
| I.R.C. 4227 | Cross reference |
| I.R.C. 4231 to 4234 | Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145 |
| I.R.C. 4241 to 4243 | Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145 |
| I.R.C. 4251 | Imposition of tax |
| I.R.C. 4252 | Definitions |
| I.R.C. 4253 | Exemptions |
| I.R.C. 4254 | Computation of tax |
| I.R.C. 4261 | Imposition of tax |
| I.R.C. 4262 | Definition of taxable transportation |
| I.R.C. 4263 | Special rules |
| I.R.C. 4271 | Imposition of tax |
| I.R.C. 4272 | Definition of taxable transportation, etc. |
| I.R.C. 4281 | Small aircraft on nonestablished lines |
| I.R.C. 4282 | Transportation by air for other members of affiliated group |
| I.R.C. 4283 | Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436 |
| I.R.C. 4286, 4287 | Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148 |
| I.R.C. 4291 | Cases where persons receiving payment must collect tax |
| I.R.C. 4292 | Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812 |
| I.R.C. 4293 | Exemption for United States and possessions |
| I.R.C. 4294, 4295 | Repealed. Pub. L. 94–455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812 |
| I.R.C. 4371 | Imposition of tax |
| I.R.C. 4372 | Definitions |
| I.R.C. 4373 | Exemptions |
| I.R.C. 4374 | Liability for tax |
| I.R.C. 4375 | Health insurance |
| I.R.C. 4376 | Self-insured health plans |
| I.R.C. 4377 | Definitions and special rules |
| I.R.C. 4401 | Imposition of tax |
| I.R.C. 4402 | Exemptions |
| I.R.C. 4403 | Record requirements |
| I.R.C. 4404 | Territorial extent |
| I.R.C. 4405 | Cross references |
| I.R.C. 4411 | Imposition of tax |
| I.R.C. 4412 | Registration |
| I.R.C. 4413 | Certain provisions made applicable |
| I.R.C. 4414 | Cross references |
| I.R.C. 4421 | Definitions |
| I.R.C. 4422 | Applicability of Federal and State laws |
| I.R.C. 4423 | Inspection of books |
| I.R.C. 4424 | Disclosure of wagering tax information |
| I.R.C. 4461 | Imposition of tax |
| I.R.C. 4462 | Definitions and special rules |
| I.R.C. 4471 | Imposition of tax |
| I.R.C. 4472 | Definitions |
| I.R.C. 4471 to 4474 | Repealed. Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149 |
| I.R.C. 4481 | Imposition of tax |
| I.R.C. 4482 | Definitions |
| I.R.C. 4483 | Exemptions |
| I.R.C. 4484 | Cross references |
| I.R.C. 4491 to 4494 | Repealed. Pub. L. 97–248, title II, §280(c)(1), Sept. 3, 1982, 96 Stat. 564 |
| I.R.C. 4495 to 4498 | Repealed. Pub. L. 105–34, title XIV, §1432(b)(1), Aug. 5, 1997, 111 Stat. 1050 |
| I.R.C. 4501 | Repurchase of corporate stock |
| I.R.C. 4521 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4531, 4532 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4541, 4542 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4551 to 4553 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4561, 4562 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4571, 4572 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4581, 4582 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4591 to 4597 | Repealed. Pub. L. 94–455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814 |
| I.R.C. 4601 to 4603 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 4611 | Imposition of tax |
| I.R.C. 4612 | Definitions and special rules |
| I.R.C. 4661 | Imposition of tax |
| I.R.C. 4662 | Definitions and special rules |
| I.R.C. 4671 | Imposition of tax |
| I.R.C. 4672 | Definitions and special rules |
| I.R.C. 4681 | Imposition of tax |
| I.R.C. 4682 | Definitions and special rules |
| I.R.C. 4701 | Tax on issuer of registration-required obligation not in registered form |
| I.R.C. 4901 | Payment of tax |
| I.R.C. 4902 | Liability of partners |
| I.R.C. 4903 | Liability in case of business in more than one location |
| I.R.C. 4904 | Liability in case of different businesses of same ownership and location |
| I.R.C. 4905 | Liability in case of death or change of location |
| I.R.C. 4906 | Application of State laws |
| I.R.C. 4907 | Federal agencies or instrumentalities |
| I.R.C. 4911 | Tax on excess expenditures to influence legislation |
| I.R.C. 4912 | Tax on disqualifying lobbying expenditures of certain organizations |
| I.R.C. 4940 | Excise tax based on investment income |
| I.R.C. 4941 | Taxes on self-dealing |
| I.R.C. 4942 | Taxes on failure to distribute income |
| I.R.C. 4943 | Taxes on excess business holdings |
| I.R.C. 4944 | Taxes on investments which jeopardize charitable purpose |
| I.R.C. 4945 | Taxes on taxable expenditures |
| I.R.C. 4946 | Definitions and special rules |
| I.R.C. 4947 | Application of taxes to certain nonexempt trusts |
| I.R.C. 4948 | Application of taxes and denial of exemption with respect to certain foreign organizations |
| I.R.C. 4951 | Taxes on self-dealing |
| I.R.C. 4952 | Taxes on taxable expenditures |
| I.R.C. 4953 | Tax on excess contributions to black lung benefit trusts |
| I.R.C. 4955 | Taxes on political expenditures of section 501(c)(3) organizations |
| I.R.C. 4958 | Taxes on excess benefit transactions |
| I.R.C. 4959 | Taxes on failures by hospital organizations |
| I.R.C. 4960 | Tax on excess tax-exempt organization executive compensation |
| I.R.C. 4961 | Abatement of second tier taxes where there is correction |
| I.R.C. 4962 | Abatement of first tier taxes in certain cases |
| I.R.C. 4963 | Definitions |
| I.R.C. 4965 | Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions |
| I.R.C. 4966 | Taxes on taxable distributions |
| I.R.C. 4967 | Taxes on prohibited benefits |
| I.R.C. 4968 | Excise tax based on investment income of private colleges and universities |
| I.R.C. 4971 | Taxes on failure to meet minimum funding standards |
| I.R.C. 4972 | Tax on nondeductible contributions to qualified employer plans |
| I.R.C. 4973 | Tax on excess contributions to certain tax-favored accounts and annuities |
| I.R.C. 4974 | Excise tax on certain accumulations in qualified retirement plans |
| I.R.C. 4975 | Tax on prohibited transactions |
| I.R.C. 4976 | Taxes with respect to funded welfare benefit plans |
| I.R.C. 4977 | Tax on certain fringe benefits provided by an employer |
| I.R.C. 4978 | Tax on certain dispositions by employee stock ownership plans and certain cooperatives |
| I.R.C. 4978A | Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 |
| I.R.C. 4978B | Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834 |
| I.R.C. 4979 | Tax on certain excess contributions |
| I.R.C. 4979A | Tax on certain prohibited allocations of qualified securities |
| I.R.C. 4980 | Tax on reversion of qualified plan assets to employer |
| I.R.C. 4980A | Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948 |
| I.R.C. 4980B | Failure to satisfy continuation coverage requirements of group health plans |
| I.R.C. 4980C | Requirements for issuers of qualified long-term care insurance contracts |
| I.R.C. 4980D | Failure to meet certain group health plan requirements |
| I.R.C. 4980E | Failure of employer to make comparable Archer MSA contributions |
| I.R.C. 4980F | Failure of applicable plans reducing benefit accruals to satisfy notice requirements |
| I.R.C. 4980G | Failure of employer to make comparable health savings account contributions |
| I.R.C. 4980H | Shared responsibility for employers regarding health coverage |
| I.R.C. 4980I | Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119 |
| I.R.C. 4981 | Excise tax on undistributed income of real estate investment trusts |
| I.R.C. 4982 | Excise tax on undistributed income of regulated investment companies |
| I.R.C. 4985 | Stock compensation of insiders in expatriated corporations |
| I.R.C. 4999 | Golden parachute payments |
| I.R.C. 5000 | Certain group health plans |
| I.R.C. 5000A | Requirement to maintain minimum essential coverage |
| I.R.C. 5000B | Imposition of tax on indoor tanning services |
| I.R.C. 5000C | Imposition of tax on certain foreign procurement |
| I.R.C. 5000D | Designated drugs during noncompliance periods |
| I.R.C. 5001 | Imposition, rate, and attachment of tax |
| I.R.C. 5002 | Definitions |
| I.R.C. 5003 | Cross references to exemptions, etc. |
| I.R.C. 5004 | Lien for tax |
| I.R.C. 5005 | Persons liable for tax |
| I.R.C. 5006 | Determination of tax |
| I.R.C. 5007 | Collection of tax on distilled spirits |
| I.R.C. 5008 | Abatement, remission, refund, and allowance for loss or destruction of distilled spirits |
| I.R.C. 5009 | Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281 |
| I.R.C. 5010 | Credit for wine content and for flavors content |
| I.R.C. 5011 | Income tax credit for average cost of carrying excise tax |
| I.R.C. 5021 to 5026 | Repealed. Pub. L. 96–39, title VIII, §803(a), July 26, 1979, 93 Stat. 274 |
| I.R.C. 5041 | Imposition and rate of tax |
| I.R.C. 5042 | Exemption from tax |
| I.R.C. 5043 | Collection of taxes on wines |
| I.R.C. 5044 | Refund of tax on wine |
| I.R.C. 5045 | Cross references |
| I.R.C. 5051 | Imposition and rate of tax |
| I.R.C. 5052 | Definitions |
| I.R.C. 5053 | Exemptions |
| I.R.C. 5054 | Determination and collection of tax on beer |
| I.R.C. 5055 | Drawback of tax |
| I.R.C. 5056 | Refund and credit of tax, or relief from liability |
| I.R.C. 5061 | Method of collecting tax |
| I.R.C. 5062 | Refund and drawback in case of exportation |
| I.R.C. 5063 | Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150 |
| I.R.C. 5064 | Losses resulting from disaster, vandalism, or malicious mischief |
| I.R.C. 5065 | Territorial extent of law |
| I.R.C. 5066 | Distilled spirits for use of foreign embassies, legations, etc. |
| I.R.C. 5067 | Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits |
| I.R.C. 5068 | Cross reference |
| I.R.C. 5101 | Notice of manufacture of still; notice of set up of still |
| I.R.C. 5102 | Definition of manufacturer of stills |
| I.R.C. 5111 | Eligibility |
| I.R.C. 5112 | Registration and regulation |
| I.R.C. 5113 | Investigation of claims |
| I.R.C. 5114 | Drawback |
| I.R.C. 5121 | Recordkeeping by wholesale dealers |
| I.R.C. 5122 | Recordkeeping by retail dealers |
| I.R.C. 5123 | Preservation and inspection of records, and entry of premises for inspection |
| I.R.C. 5124 | Registration by dealers |
| I.R.C. 5131 | Packaging distilled spirits for industrial uses |
| I.R.C. 5132 | Prohibited purchases by dealers |
| I.R.C. 5171 | Establishment |
| I.R.C. 5172 | Application |
| I.R.C. 5173 | Bonds |
| I.R.C. 5174 | Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282 |
| I.R.C. 5175 | Export bonds |
| I.R.C. 5176 | New or renewed bonds |
| I.R.C. 5177 | Other provisions relating to bonds |
| I.R.C. 5178 | Premises of distilled spirits plants |
| I.R.C. 5179 | Registration of stills |
| I.R.C. 5180 | Signs |
| I.R.C. 5181 | Distilled spirits for fuel use |
| I.R.C. 5182 | Cross references |
| I.R.C. 5201 | Regulation of operations |
| I.R.C. 5202 | Supervision of operations |
| I.R.C. 5203 | Entry and examination of premises |
| I.R.C. 5204 | Gauging |
| I.R.C. 5205 | Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820 |
| I.R.C. 5206 | Containers |
| I.R.C. 5207 | Records and reports |
| I.R.C. 5211 | Production and entry of distilled spirits |
| I.R.C. 5212 | Transfer of distilled spirits between bonded premises |
| I.R.C. 5213 | Withdrawal of distilled spirits from bonded premises on determination of tax |
| I.R.C. 5214 | Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax |
| I.R.C. 5215 | Return of tax determined distilled spirits to bonded premises |
| I.R.C. 5216 | Regulation of operations |
| I.R.C. 5221 | Commencement, suspension, and resumption of operations |
| I.R.C. 5222 | Production, receipt, removal, and use of distilling materials |
| I.R.C. 5223 | Redistillation of spirits, articles, and residues |
| I.R.C. 5231 | Entry for deposit |
| I.R.C. 5232 | Imported distilled spirits |
| I.R.C. 5233 | Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286 |
| I.R.C. 5234 | Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286 |
| I.R.C. 5235 | Bottling of alcohol for industrial purposes |
| I.R.C. 5236 | Discontinuance of storage facilities and transfer of distilled spirits |
| I.R.C. 5241 | Authority to denature |
| I.R.C. 5242 | Denaturing materials |
| I.R.C. 5243 | Sale of abandoned spirits for denaturation without collection of tax |
| I.R.C. 5244 | Cross references |
| I.R.C. 5251, 5252 | Repealed. Pub. L. 96–39, title VIII, §807(a)(38), July 26, 1979, 93 Stat. 286 |
| I.R.C. 5271 | Permits |
| I.R.C. 5272 | Bonds |
| I.R.C. 5273 | Sale, use, and recovery of denatured distilled spirits |
| I.R.C. 5274 | Applicability of other laws |
| I.R.C. 5275 | Records and reports |
| I.R.C. 5276 | Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953 |
| I.R.C. 5291 | General |
| I.R.C. 5301 | General |
| I.R.C. 5311 | Detention of containers |
| I.R.C. 5312 | Production and use of distilled spirits for experimental research |
| I.R.C. 5313 | Withdrawal of distilled spirits from customs custody free of tax for use of the United States |
| I.R.C. 5314 | Special applicability of certain provisions |
| I.R.C. 5315 | Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4, 1976, 90 Stat. 1820 |
| I.R.C. 5351 | Bonded wine cellar |
| I.R.C. 5352 | Taxpaid wine bottling house |
| I.R.C. 5353 | Bonded wine warehouse |
| I.R.C. 5354 | Bond |
| I.R.C. 5355 | General provisions relating to bonds |
| I.R.C. 5356 | Application |
| I.R.C. 5357 | Premises |
| I.R.C. 5361 | Bonded wine cellar operations |
| I.R.C. 5362 | Removals of wine from bonded wine cellars |
| I.R.C. 5363 | Taxpaid wine bottling house operations |
| I.R.C. 5364 | Wine imported in bulk |
| I.R.C. 5365 | Segregation of operations |
| I.R.C. 5366 | Supervision |
| I.R.C. 5367 | Records |
| I.R.C. 5368 | Gauging and marking |
| I.R.C. 5369 | Inventories |
| I.R.C. 5370 | Losses |
| I.R.C. 5371 | Insurance coverage, etc. |
| I.R.C. 5372 | Sampling |
| I.R.C. 5373 | Wine spirits |
| I.R.C. 5381 | Natural wine |
| I.R.C. 5382 | Cellar treatment of natural wine |
| I.R.C. 5383 | Amelioration and sweetening limitations for natural grape wines |
| I.R.C. 5384 | Amelioration and sweetening limitations for natural fruit and berry wines |
| I.R.C. 5385 | Specially sweetened natural wines |
| I.R.C. 5386 | Special natural wines |
| I.R.C. 5387 | Agricultural wines |
| I.R.C. 5388 | Designation of wines |
| I.R.C. 5391 | Exemption from distilled spirits taxes |
| I.R.C. 5392 | Definitions |
| I.R.C. 5401 | Qualifying documents |
| I.R.C. 5402 | Definitions |
| I.R.C. 5403 | Cross references |
| I.R.C. 5411 | Use of brewery |
| I.R.C. 5412 | Removal of beer in containers or by pipeline |
| I.R.C. 5413 | Brewers procuring beer from other brewers |
| I.R.C. 5414 | Transfer of beer between bonded facilities |
| I.R.C. 5415 | Records and returns |
| I.R.C. 5416 | Definitions of package and packaging |
| I.R.C. 5417 | Pilot brewing plants |
| I.R.C. 5418 | Beer imported in bulk |
| I.R.C. 5501 | Establishment |
| I.R.C. 5502 | Qualification |
| I.R.C. 5503 | Construction and equipment |
| I.R.C. 5504 | Operation |
| I.R.C. 5505 | Applicability of provisions of this chapter |
| I.R.C. 5511 | Establishment and operation |
| I.R.C. 5512 | Control of products after manufacture |
| I.R.C. 5521 to 5523 | Repealed. Pub. L. 96–39, title VIII, §807(a)(50), July 26, 1979, 93 Stat. 288 |
| I.R.C. 5551 | General provisions relating to bonds |
| I.R.C. 5552 | Installation of meters, tanks, and other apparatus |
| I.R.C. 5553 | Supervision of premises and operations |
| I.R.C. 5554 | Pilot operations |
| I.R.C. 5555 | Records, statements, and returns |
| I.R.C. 5556 | Regulations |
| I.R.C. 5557 | Officers and agents authorized to investigate, issue search warrants, and prosecute for violations |
| I.R.C. 5558 | Authority of enforcement officers |
| I.R.C. 5559 | Determinations |
| I.R.C. 5560 | Other provisions applicable |
| I.R.C. 5561 | Exemptions to meet the requirements of the national defense |
| I.R.C. 5562 | Exemptions from certain requirements in cases of disaster |
| I.R.C. 5601 | Criminal penalties |
| I.R.C. 5602 | Penalty for tax fraud by distiller |
| I.R.C. 5603 | Penalty relating to records, returns, and reports |
| I.R.C. 5604 | Penalties relating to marks, brands, and containers |
| I.R.C. 5605 | Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered |
| I.R.C. 5606 | Penalty relating to containers of distilled spirits |
| I.R.C. 5607 | Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles |
| I.R.C. 5608 | Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding |
| I.R.C. 5609 | Destruction of unregistered stills, distilling apparatus, equipment, and materials |
| I.R.C. 5610 | Disposal of forfeited equipment and material for distilling |
| I.R.C. 5611 | Release of distillery before judgment |
| I.R.C. 5612 | Forfeiture of taxpaid distilled spirits remaining on bonded premises |
| I.R.C. 5613 | Forfeiture of distilled spirits not closed, marked, or branded as required by law |
| I.R.C. 5614 | Burden of proof in cases of seizure of spirits |
| I.R.C. 5615 | Property subject to forfeiture |
| I.R.C. 5661 | Penalty and forfeiture for violation of laws and regulations relating to wine |
| I.R.C. 5662 | Penalty for alteration of wine labels |
| I.R.C. 5663 | Cross reference |
| I.R.C. 5671 | Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements |
| I.R.C. 5672 | Penalty for failure of brewer to comply with requirements and to keep records and file returns |
| I.R.C. 5673 | Forfeiture for flagrant and willful removal of beer without taxpayment |
| I.R.C. 5674 | Penalty for unlawful production or removal of beer |
| I.R.C. 5675 | Penalty for intentional removal or defacement of brewer's marks and brands |
| I.R.C. 5676 | Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822 |
| I.R.C. 5681 | Penalty relating to signs |
| I.R.C. 5682 | Penalty for breaking locks or gaining access |
| I.R.C. 5683 | Penalty and forfeiture for removal of liquors under improper brands |
| I.R.C. 5684 | Penalties relating to the payment and collection of liquor taxes |
| I.R.C. 5685 | Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws |
| I.R.C. 5686 | Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter |
| I.R.C. 5687 | Penalty for offenses not specifically covered |
| I.R.C. 5688 | Disposition and release of seized property |
| I.R.C. 5689 | Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822 |
| I.R.C. 5690 | Definition of the term "person" |
| I.R.C. 5691 | Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956 |
| I.R.C. 5692 | Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235 |
| I.R.C. 5701 | Rate of tax |
| I.R.C. 5702 | Definitions |
| I.R.C. 5703 | Liability for tax and method of payment |
| I.R.C. 5704 | Exemption from tax |
| I.R.C. 5705 | Credit, refund, or allowance of tax |
| I.R.C. 5706 | Drawback of tax |
| I.R.C. 5707 | Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150 |
| I.R.C. 5708 | Losses caused by disaster |
| I.R.C. 5711 | Bond |
| I.R.C. 5712 | Application for permit |
| I.R.C. 5713 | Permit |
| I.R.C. 5721 | Inventories |
| I.R.C. 5722 | Reports |
| I.R.C. 5723 | Packages, marks, labels, and notices |
| I.R.C. 5731 | Imposition and rate of tax |
| I.R.C. 5732 | Payment of tax |
| I.R.C. 5733 | Provisions relating to liability for occupational taxes |
| I.R.C. 5734 | Application of State laws |
| I.R.C. 5741 | Records to be maintained |
| I.R.C. 5751 | Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal |
| I.R.C. 5752 | Restrictions relating to marks, labels, notices, and packages |
| I.R.C. 5753 | Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes |
| I.R.C. 5754 | Restriction on importation of previously exported tobacco products |
| I.R.C. 5761 | Civil penalties |
| I.R.C. 5762 | Criminal penalties |
| I.R.C. 5763 | Forfeitures |
| I.R.C. 5801 | Imposition of tax |
| I.R.C. 5802 | Registration of importers, manufacturers, and dealers |
| I.R.C. 5811 | Transfer tax |
| I.R.C. 5812 | Transfers |
| I.R.C. 5821 | Making tax |
| I.R.C. 5822 | Making |
| I.R.C. 5841 | Registration of firearms |
| I.R.C. 5842 | Identification of firearms |
| I.R.C. 5843 | Records and returns |
| I.R.C. 5844 | Importation |
| I.R.C. 5845 | Definitions |
| I.R.C. 5846 | Other laws applicable |
| I.R.C. 5847 | Effect on other laws |
| I.R.C. 5848 | Restrictive use of information |
| I.R.C. 5849 | Citation of chapter |
| I.R.C. 5851 | Special (occupational) tax exemption |
| I.R.C. 5852 | General transfer and making tax exemption |
| I.R.C. 5853 | Transfer and making tax exemption available to certain governmental entities |
| I.R.C. 5854 | Exportation of firearms exempt from transfer tax |
| I.R.C. 5861 | Prohibited acts |
| I.R.C. 5871 | Penalties |
| I.R.C. 5872 | Forfeitures |
| I.R.C. 5881 | Greenmail |
| I.R.C. 5891 | Structured settlement factoring transactions |
| I.R.C. 6001 | Notice or regulations requiring records, statements, and special returns |
| I.R.C. 6011 | General requirement of return, statement, or list |
| I.R.C. 6012 | Persons required to make returns of income |
| I.R.C. 6013 | Joint returns of income tax by husband and wife |
| I.R.C. 6014 | Income tax return—tax not computed by taxpayer |
| I.R.C. 6015 | Relief from joint and several liability on joint return |
| I.R.C. 6016 | Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 |
| I.R.C. 6017 | Self-employment tax returns |
| I.R.C. 6017A | Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 |
| I.R.C. 6018 | Estate tax returns |
| I.R.C. 6019 | Gift tax returns |
| I.R.C. 6020 | Returns prepared for or executed by Secretary |
| I.R.C. 6021 | Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts |
| I.R.C. 6031 | Return of partnership income |
| I.R.C. 6032 | Returns of banks with respect to common trust funds |
| I.R.C. 6033 | Returns by exempt organizations |
| I.R.C. 6034 | Returns by certain trusts |
| I.R.C. 6034A | Information to beneficiaries of estates and trusts |
| I.R.C. 6035 | Basis information to persons acquiring property from decedent |
| I.R.C. 6036 | Notice of qualification as executor or receiver |
| I.R.C. 6037 | Return of S corporation |
| I.R.C. 6038 | Information reporting with respect to certain foreign corporations and partnerships |
| I.R.C. 6038A | Information with respect to certain foreign-owned corporations |
| I.R.C. 6038B | Notice of certain transfers to foreign persons |
| I.R.C. 6038C | Information with respect to foreign corporations engaged in U.S. business |
| I.R.C. 6038D | Information with respect to foreign financial assets |
| I.R.C. 6038E | Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits |
| I.R.C. 6039 | Returns required in connection with certain options |
| I.R.C. 6039A | Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 |
| I.R.C. 6039B | Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658 |
| I.R.C. 6039C | Returns with respect to foreign persons holding direct investments in United States real property interests |
| I.R.C. 6039D | Returns and records with respect to certain fringe benefit plans |
| I.R.C. 6039E | Information concerning resident status |
| I.R.C. 6039F | Notice of large gifts received from foreign persons |
| I.R.C. 6039G | Information on individuals losing United States citizenship |
| I.R.C. 6039H | Information with respect to Alaska Native Settlement Trusts and Native Corporations |
| I.R.C. 6039I | Returns and records with respect to employer-owned life insurance contracts |
| I.R.C. 6039J | Information reporting with respect to Commodity Credit Corporation transactions |
| I.R.C. 6040 | Cross references |
| I.R.C. 6041 | Information at source |
| I.R.C. 6041A | Returns regarding payments of remuneration for services and direct sales |
| I.R.C. 6042 | Returns regarding payments of dividends and corporate earnings and profits |
| I.R.C. 6043 | Liquidating, etc., transactions |
| I.R.C. 6043A | Returns relating to taxable mergers and acquisitions |
| I.R.C. 6044 | Returns regarding payments of patronage dividends |
| I.R.C. 6045 | Returns of brokers |
| I.R.C. 6045A | Information required in connection with transfers of covered securities to brokers |
| I.R.C. 6045B | Returns relating to actions affecting basis of specified securities |
| I.R.C. 6046 | Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock |
| I.R.C. 6046A | Returns as to interests in foreign partnerships |
| I.R.C. 6047 | Information relating to certain trusts and annuity plans |
| I.R.C. 6048 | Information with respect to certain foreign trusts |
| I.R.C. 6049 | Returns regarding payments of interest |
| I.R.C. 6050 | Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276 |
| I.R.C. 6050A | Reporting requirements of certain fishing boat operators |
| I.R.C. 6050B | Returns relating to unemployment compensation |
| I.R.C. 6050C | Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| I.R.C. 6050D | Returns relating to energy grants and financing |
| I.R.C. 6050E | State and local income tax refunds |
| I.R.C. 6050F | Returns relating to social security benefits |
| I.R.C. 6050G | Returns relating to certain railroad retirement benefits |
| I.R.C. 6050H | Returns relating to mortgage interest received in trade or business from individuals |
| I.R.C. 6050I | Returns relating to cash received in trade or business, etc. |
| I.R.C. 6050J | Returns relating to foreclosures and abandonments of security |
| I.R.C. 6050K | Returns relating to exchanges of certain partnership interests |
| I.R.C. 6050L | Returns relating to certain donated property |
| I.R.C. 6050M | Returns relating to persons receiving contracts from Federal executive agencies |
| I.R.C. 6050N | Returns regarding payments of royalties |
| I.R.C. 6050P | Returns relating to the cancellation of indebtedness by certain entities |
| I.R.C. 6050Q | Certain long-term care benefits |
| I.R.C. 6050R | Returns relating to certain purchases of fish |
| I.R.C. 6050S | Returns relating to higher education tuition and related expenses |
| I.R.C. 6050T | Returns relating to credit for health insurance costs of eligible individuals |
| I.R.C. 6050U | Charges or payments for qualified long-term care insurance contracts under combined arrangements |
| I.R.C. 6050V | Returns relating to applicable insurance contracts in which certain exempt organizations hold interests |
| I.R.C. 6050W | Returns relating to payments made in settlement of payment card and third party network transactions |
| I.R.C. 6050X | Information with respect to certain fines, penalties, and other amounts |
| I.R.C. 6050Y | Returns relating to certain life insurance contract transactions |
| I.R.C. 6050Z | Reports relating to long-term care premium statements |
| I.R.C. 6051 | Receipts for employees |
| I.R.C. 6052 | Returns regarding payment of wages in the form of group-term life insurance |
| I.R.C. 6053 | Reporting of tips |
| I.R.C. 6055 | Reporting of health insurance coverage |
| I.R.C. 6056 | Certain employers required to report on health insurance coverage |
| I.R.C. 6057 | Annual registration, etc. |
| I.R.C. 6058 | Information required in connection with certain plans of deferred compensation |
| I.R.C. 6059 | Periodic report of actuary |
| I.R.C. 6060 | Information returns of tax return preparers |
| I.R.C. 6061 | Signing of returns and other documents |
| I.R.C. 6062 | Signing of corporation returns |
| I.R.C. 6063 | Signing of partnership returns |
| I.R.C. 6064 | Signature presumed authentic |
| I.R.C. 6065 | Verification of returns |
| I.R.C. 6071 | Time for filing returns and other documents |
| I.R.C. 6072 | Time for filing income tax returns |
| I.R.C. 6073 | Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792 |
| I.R.C. 6074 | Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260 |
| I.R.C. 6075 | Time for filing estate and gift tax returns |
| I.R.C. 6076 | Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| I.R.C. 6081 | Extension of time for filing returns |
| I.R.C. 6091 | Place for filing returns or other documents |
| I.R.C. 6096 | Designation by individuals |
| I.R.C. 6101 | Period covered by returns or other documents |
| I.R.C. 6102 | Computations on returns or other documents |
| I.R.C. 6103 | Confidentiality and disclosure of returns and return information |
| I.R.C. 6104 | Publicity of information required from certain exempt organizations and certain trusts |
| I.R.C. 6105 | Confidentiality of information arising under treaty obligations |
| I.R.C. 6106 | Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4, 1976, 90 Stat. 1688 |
| I.R.C. 6107 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list |
| I.R.C. 6108 | Statistical publications and studies |
| I.R.C. 6109 | Identifying numbers |
| I.R.C. 6110 | Public inspection of written determinations |
| I.R.C. 6111 | Disclosure of reportable transactions |
| I.R.C. 6112 | Material advisors of reportable transactions must keep lists of advisees, etc. |
| I.R.C. 6113 | Disclosure of nondeductibility of contributions |
| I.R.C. 6114 | Treaty-based return positions |
| I.R.C. 6115 | Disclosure related to quid pro quo contributions |
| I.R.C. 6116 | Requirement for prisons located in United States to provide information for tax administration |
| I.R.C. 6117 | Cross reference |
| I.R.C. 6151 | Time and place for paying tax shown on returns |
| I.R.C. 6152 | Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct. 22, 1986, 100 Stat. 2714 |
| I.R.C. 6153 | Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), July 18, 1984, 98 Stat. 792 |
| I.R.C. 6154 | Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429 |
| I.R.C. 6155 | Payment on notice and demand |
| I.R.C. 6156 | Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 22, 2004, 118 Stat. 1622 |
| I.R.C. 6157 | Payment of Federal unemployment tax on quarterly or other time period basis |
| I.R.C. 6158 | Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521 |
| I.R.C. 6159 | Agreements for payment of tax liability in installments |
| I.R.C. 6161 | Extension of time for paying tax |
| I.R.C. 6162 | Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825 |
| I.R.C. 6163 | Extension of time for payment of estate tax on value of reversionary or remainder interest in property |
| I.R.C. 6164 | Extension of time for payment of taxes by corporations expecting carrybacks |
| I.R.C. 6165 | Bonds where time to pay tax or deficiency has been extended |
| I.R.C. 6166 | Extension of time for payment of estate tax where estate consists largely of interest in closely held business |
| I.R.C. 6166A | Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315 |
| I.R.C. 6167 | Extension of time for payment of tax attributable to recovery of foreign expropriation losses |
| I.R.C. 6201 | Assessment authority |
| I.R.C. 6202 | Establishment by regulations of mode or time of assessment |
| I.R.C. 6203 | Method of assessment |
| I.R.C. 6204 | Supplemental assessments |
| I.R.C. 6205 | Special rules applicable to certain employment taxes |
| I.R.C. 6206 | Special rules applicable to excessive claims under certain sections |
| I.R.C. 6207 | Cross references |
| I.R.C. 6211 | Definition of a deficiency |
| I.R.C. 6212 | Notice of deficiency |
| I.R.C. 6213 | Restrictions applicable to deficiencies; petition to Tax Court |
| I.R.C. 6214 | Determinations by Tax Court |
| I.R.C. 6215 | Assessment of deficiency found by Tax Court |
| I.R.C. 6216 | Cross references |
| I.R.C. 6221 | Determination at partnership level |
| I.R.C. 6222 | Partner's return must be consistent with partnership return |
| I.R.C. 6223 | Partners bound by actions of partnership |
| I.R.C. 6225 | Partnership adjustment by Secretary |
| I.R.C. 6226 | Alternative to payment of imputed underpayment by partnership |
| I.R.C. 6227 | Administrative adjustment request by partnership |
| I.R.C. 6231 | Notice of proceedings and adjustment |
| I.R.C. 6232 | Assessment, collection, and payment |
| I.R.C. 6233 | Interest and penalties |
| I.R.C. 6234 | Judicial review of partnership adjustment |
| I.R.C. 6235 | Period of limitations on making adjustments |
| I.R.C. 6241 | Definitions and special rules |
| I.R.C. 6301 | Collection authority |
| I.R.C. 6302 | Mode or time of collection |
| I.R.C. 6303 | Notice and demand for tax |
| I.R.C. 6304 | Fair tax collection practices |
| I.R.C. 6305 | Collection of certain liability |
| I.R.C. 6306 | Qualified tax collection contracts |
| I.R.C. 6307 | Special compliance personnel program account |
| I.R.C. 6311 | Payment of tax by commercially acceptable means |
| I.R.C. 6312 | Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5 |
| I.R.C. 6313 | Fractional parts of a cent |
| I.R.C. 6314 | Receipt for taxes |
| I.R.C. 6315 | Payments of estimated income tax |
| I.R.C. 6316 | Payment by foreign currency |
| I.R.C. 6317 | Payments of Federal unemployment tax for calendar quarter |
| I.R.C. 6320 | Notice and opportunity for hearing upon filing of notice of lien |
| I.R.C. 6321 | Lien for taxes |
| I.R.C. 6322 | Period of lien |
| I.R.C. 6323 | Validity and priority against certain persons |
| I.R.C. 6324 | Special liens for estate and gift taxes |
| I.R.C. 6324A | Special lien for estate tax deferred under section 6166 |
| I.R.C. 6324B | Special lien for additional estate tax attributable to farm, etc., valuation |
| I.R.C. 6325 | Release of lien or discharge of property |
| I.R.C. 6326 | Administrative appeal of liens |
| I.R.C. 6327 | Cross references |
| I.R.C. 6330 | Notice and opportunity for hearing before levy |
| I.R.C. 6331 | Levy and distraint |
| I.R.C. 6332 | Surrender of property subject to levy |
| I.R.C. 6333 | Production of books |
| I.R.C. 6334 | Property exempt from levy |
| I.R.C. 6335 | Sale of seized property |
| I.R.C. 6336 | Sale of perishable goods |
| I.R.C. 6337 | Redemption of property |
| I.R.C. 6338 | Certificate of sale; deed of real property |
| I.R.C. 6339 | Legal effect of certificate of sale of personal property and deed of real property |
| I.R.C. 6340 | Records of sale |
| I.R.C. 6341 | Expense of levy and sale |
| I.R.C. 6342 | Application of proceeds of levy |
| I.R.C. 6343 | Authority to release levy and return property |
| I.R.C. 6344 | Cross references |
| I.R.C. 6361 to 6365 | Repealed. Pub. L. 101–508, title XI, §11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522 |
| I.R.C. 6401 | Amounts treated as overpayments |
| I.R.C. 6402 | Authority to make credits or refunds |
| I.R.C. 6403 | Overpayment of installment |
| I.R.C. 6404 | Abatements |
| I.R.C. 6405 | Reports of refunds and credits |
| I.R.C. 6406 | Prohibition of administrative review of decisions |
| I.R.C. 6407 | Date of allowance of refund or credit |
| I.R.C. 6408 | State escheat laws not to apply |
| I.R.C. 6409 | Refunds disregarded in the administration of Federal programs and federally assisted programs |
| I.R.C. 6411 | Tentative carryback and refund adjustments |
| I.R.C. 6412 | Floor stocks refunds |
| I.R.C. 6413 | Special rules applicable to certain employment taxes |
| I.R.C. 6414 | Income tax withheld |
| I.R.C. 6415 | Credits or refunds to persons who collected certain taxes |
| I.R.C. 6416 | Certain taxes on sales and services |
| I.R.C. 6417 | Elective payment of applicable credits |
| I.R.C. 6418 | Transfer of certain credits |
| I.R.C. 6419 | Excise tax on wagering |
| I.R.C. 6420 | Gasoline used on farms |
| I.R.C. 6421 | Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes |
| I.R.C. 6422 | Cross references |
| I.R.C. 6423 | Conditions to allowance in the case of alcohol and tobacco taxes |
| I.R.C. 6424 | Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181 |
| I.R.C. 6425 | Adjustment of overpayment of estimated income tax by corporation |
| I.R.C. 6426 | Credit for alcohol fuel, biodiesel, and alternative fuel mixtures |
| I.R.C. 6427 | Fuels not used for taxable purposes |
| I.R.C. 6428 | recovery rebates for individuals |
| I.R.C. 6428A | Additional 2020 recovery rebates for individuals |
| I.R.C. 6428B | recovery rebates to individuals |
| I.R.C. 6429 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054 |
| I.R.C. 6430 | Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate |
| I.R.C. 6431 | Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138 |
| I.R.C. 6432 | Continuation coverage premium assistance |
| I.R.C. 6433 | Saver's Match |
| I.R.C. 6501 | Limitations on assessment and collection |
| I.R.C. 6502 | Collection after assessment |
| I.R.C. 6503 | Suspension of running of period of limitation |
| I.R.C. 6504 | Cross references |
| I.R.C. 6511 | Limitations on credit or refund |
| I.R.C. 6512 | Limitations in case of petition to Tax Court |
| I.R.C. 6513 | Time return deemed filed and tax considered paid |
| I.R.C. 6514 | Credits or refunds after period of limitation |
| I.R.C. 6515 | Cross references |
| I.R.C. 6521 | Mitigation of effect of limitation in case of related taxes under different chapters |
| I.R.C. 6531 | Periods of limitation on criminal prosecutions |
| I.R.C. 6532 | Periods of limitation on suits |
| I.R.C. 6533 | Cross references |
| I.R.C. 6601 | Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
| I.R.C. 6602 | Interest on erroneous refund recoverable by suit |
| I.R.C. 6603 | Deposits made to suspend running of interest on potential underpayments, etc. |
| I.R.C. 6611 | Interest on overpayments |
| I.R.C. 6612 | Cross references |
| I.R.C. 6621 | Determination of rate of interest |
| I.R.C. 6622 | Interest compounded daily |
| I.R.C. 6631 | Notice requirements |
| I.R.C. 6651 | Failure to file tax return or to pay tax |
| I.R.C. 6652 | Failure to file certain information returns, registration statements, etc. |
| I.R.C. 6653 | Failure to pay stamp tax |
| I.R.C. 6654 | Failure by individual to pay estimated income tax |
| I.R.C. 6655 | Failure by corporation to pay estimated income tax |
| I.R.C. 6656 | Failure to make deposit of taxes |
| I.R.C. 6657 | Bad checks |
| I.R.C. 6658 | Coordination with title 11 |
| I.R.C. 6659 to 6661 | Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399 |
| I.R.C. 6662 | Imposition of accuracy-related penalty on underpayments |
| I.R.C. 6662A | Imposition of accuracy-related penalty on understatements with respect to reportable transactions |
| I.R.C. 6663 | Imposition of fraud penalty |
| I.R.C. 6664 | Definitions and special rules |
| I.R.C. 6665 | Applicable rules |
| I.R.C. 6671 | Rules for application of assessable penalties |
| I.R.C. 6672 | Failure to collect and pay over tax, or attempt to evade or defeat tax |
| I.R.C. 6673 | Sanctions and costs awarded by courts |
| I.R.C. 6674 | Fraudulent statement or failure to furnish statement to employee |
| I.R.C. 6675 | Excessive claims with respect to the use of certain fuels |
| I.R.C. 6676 | Erroneous claim for refund or credit |
| I.R.C. 6677 | Failure to file information with respect to certain foreign trusts |
| I.R.C. 6678 | Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740 |
| I.R.C. 6679 | Failure to file returns, etc., with respect to foreign corporations or foreign partnerships |
| I.R.C. 6680 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817 |
| I.R.C. 6681 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817 |
| I.R.C. 6682 | False information with respect to withholding |
| I.R.C. 6683 | Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626 |
| I.R.C. 6684 | Assessable penalties with respect to liability for tax under chapter 42 |
| I.R.C. 6685 | Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations |
| I.R.C. 6686 | Failure to file returns or supply information by DISC or former FSC |
| I.R.C. 6687 | Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 |
| I.R.C. 6688 | Assessable penalties with respect to information required to be furnished under section 7654 |
| I.R.C. 6689 | Failure to file notice of redetermination of foreign tax |
| I.R.C. 6690 | Fraudulent statement or failure to furnish statement to plan participant |
| I.R.C. 6691 | Reserved |
| I.R.C. 6692 | Failure to file actuarial report |
| I.R.C. 6693 | Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions |
| I.R.C. 6694 | Understatement of taxpayer's liability by tax return preparer |
| I.R.C. 6695 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| I.R.C. 6695A | Substantial and gross valuation misstatements attributable to incorrect appraisals |
| I.R.C. 6696 | Rules applicable with respect to sections 6694, 6695, and 6695A |
| I.R.C. 6697 | Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554 |
| I.R.C. 6698 | Failure to file partnership return |
| I.R.C. 6698A | Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 |
| I.R.C. 6699 | Failure to file S corporation return |
| I.R.C. 6700 | Promoting abusive tax shelters, etc. |
| I.R.C. 6701 | Penalties for aiding and abetting understatement of tax liability |
| I.R.C. 6702 | Frivolous tax submissions |
| I.R.C. 6703 | Rules applicable to penalties under sections 6700, 6701, and 6702 |
| I.R.C. 6704 | Failure to keep records necessary to meet reporting requirements under section 6047(d) |
| I.R.C. 6705 | Failure by broker to provide notice to payors |
| I.R.C. 6706 | Original issue discount information requirements |
| I.R.C. 6707 | Failure to furnish information regarding reportable transactions |
| I.R.C. 6707A | Penalty for failure to include reportable transaction information with return |
| I.R.C. 6708 | Failure to maintain lists of advisees with respect to reportable transactions |
| I.R.C. 6709 | Penalties with respect to mortgage credit certificates |
| I.R.C. 6710 | Failure to disclose that contributions are nondeductible |
| I.R.C. 6711 | Failure by tax-exempt organization to disclose that certain information or service available from Federal Government |
| I.R.C. 6712 | Failure to disclose treaty-based return positions |
| I.R.C. 6713 | Disclosure or use of information by preparers of returns |
| I.R.C. 6714 | Failure to meet disclosure requirements applicable to quid pro quo contributions |
| I.R.C. 6715 | Dyed fuel sold for use or used in taxable use, etc. |
| I.R.C. 6715A | Tampering with or failing to maintain security requirements for mechanical dye injection systems |
| I.R.C. 6716 | Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 |
| I.R.C. 6717 | Refusal of entry |
| I.R.C. 6718 | Failure to display tax registration on vessels |
| I.R.C. 6719 | Failure to register or reregister |
| I.R.C. 6720 | Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes |
| I.R.C. 6720A | Penalty with respect to certain adulterated fuels |
| I.R.C. 6720B | Fraudulent identification of exempt use property |
| I.R.C. 6720C | Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance |
| I.R.C. 6721 | Failure to file correct information returns |
| I.R.C. 6722 | Failure to furnish correct payee statements |
| I.R.C. 6723 | Failure to comply with other information reporting requirements |
| I.R.C. 6724 | Waiver; definitions and special rules |
| I.R.C. 6725 | Failure to report information under section 4101 |
| I.R.C. 6751 | Procedural requirements |
| I.R.C. 6801 | Authority for establishment, alteration, and distribution |
| I.R.C. 6802 | Supply and distribution |
| I.R.C. 6803 | Accounting and safeguarding |
| I.R.C. 6804 | Attachment and cancellation |
| I.R.C. 6805 | Redemption of stamps |
| I.R.C. 6806 | Occupational tax stamps |
| I.R.C. 6807 | Stamping, marking, and branding seized goods |
| I.R.C. 6808 | Special provisions relating to stamps |
| I.R.C. 6851 | Termination assessments of income tax |
| I.R.C. 6852 | Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations |
| I.R.C. 6861 | Jeopardy assessments of income, estate, gift, and certain excise taxes |
| I.R.C. 6862 | Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes |
| I.R.C. 6863 | Stay of collection of jeopardy assessments |
| I.R.C. 6864 | Termination of extended period for payment in case of carryback |
| I.R.C. 6867 | Presumptions where owner of large amount of cash is not identified |
| I.R.C. 6871 | Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. |
| I.R.C. 6872 | Suspension of period on assessment |
| I.R.C. 6873 | Unpaid claims |
| I.R.C. 6901 | Transferred assets |
| I.R.C. 6902 | Provisions of special application to transferees |
| I.R.C. 6903 | Notice of fiduciary relationship |
| I.R.C. 6904 | Prohibition of injunctions |
| I.R.C. 6905 | Discharge of executor from personal liability for decedent's income and gift taxes |
| I.R.C. 7001 | Collection of foreign items |
| I.R.C. 7011 | Registration—persons paying a special tax |
| I.R.C. 7012 | Cross references |
| I.R.C. 7101 | Form of bonds |
| I.R.C. 7102 | Single bond in lieu of multiple bonds |
| I.R.C. 7103 | Cross references—Other provisions for bonds |
| I.R.C. 7121 | Closing agreements |
| I.R.C. 7122 | Compromises |
| I.R.C. 7123 | Appeals dispute resolution procedures |
| I.R.C. 7124 | Cross references |
| I.R.C. 7201 | Attempt to evade or defeat tax |
| I.R.C. 7202 | Willful failure to collect or pay over tax |
| I.R.C. 7203 | Willful failure to file return, supply information, or pay tax |
| I.R.C. 7204 | Fraudulent statement or failure to make statement to employees |
| I.R.C. 7205 | Fraudulent withholding exemption certificate or failure to supply information |
| I.R.C. 7206 | Fraud and false statements |
| I.R.C. 7207 | Fraudulent returns, statements, or other documents |
| I.R.C. 7208 | Offenses relating to stamps |
| I.R.C. 7209 | Unauthorized use or sale of stamps |
| I.R.C. 7210 | Failure to obey summons |
| I.R.C. 7211 | False statements to purchasers or lessees relating to tax |
| I.R.C. 7212 | Attempts to interfere with administration of internal revenue laws |
| I.R.C. 7213 | Unauthorized disclosure of information |
| I.R.C. 7213A | Unauthorized inspection of returns or return information |
| I.R.C. 7214 | Offenses by officers and employees of the United States |
| I.R.C. 7215 | Offenses with respect to collected taxes |
| I.R.C. 7216 | Disclosure or use of information by preparers of returns |
| I.R.C. 7217 | Prohibition on executive branch influence over taxpayer audits and other investigations |
| I.R.C. 7231 | Failure to obtain license for collection of foreign items |
| I.R.C. 7232 | Failure to register or reregister under section 4101, false representations of registration status, etc. |
| I.R.C. 7233 | Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846 |
| I.R.C. 7234 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815 |
| I.R.C. 7235 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816 |
| I.R.C. 7236 | Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88 Stat. 1466 |
| I.R.C. 7237, 7238 | Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292 |
| I.R.C. 7239 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816 |
| I.R.C. 7240 | Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528 |
| I.R.C. 7241 | Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 |
| I.R.C. 7261 | Representation that retailers' excise tax is excluded from price of article |
| I.R.C. 7262 | Violation of occupational tax laws relating to wagering—failure to pay special tax |
| I.R.C. 7263 | Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846 |
| I.R.C. 7264 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816 |
| I.R.C. 7265 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815 |
| I.R.C. 7266 | Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88 Stat. 1467 |
| I.R.C. 7267 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816 |
| I.R.C. 7268 | Possession with intent to sell in fraud of law or to evade tax |
| I.R.C. 7269 | Failure to produce records |
| I.R.C. 7270 | Insurance policies |
| I.R.C. 7271 | Penalties for offenses relating to stamps |
| I.R.C. 7272 | Penalty for failure to register or reregister |
| I.R.C. 7273 | Penalties for offenses relating to special taxes |
| I.R.C. 7274 | Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816 |
| I.R.C. 7275 | Penalty for offenses relating to certain airline tickets and advertising |
| I.R.C. 7301 | Property subject to tax |
| I.R.C. 7302 | Property used in violation of internal revenue laws |
| I.R.C. 7303 | Other property subject to forfeiture |
| I.R.C. 7304 | Penalty for fraudulently claiming drawback |
| I.R.C. 7321 | Authority to seize property subject to forfeiture |
| I.R.C. 7322 | Delivery of seized personal property to United States marshal |
| I.R.C. 7323 | Judicial action to enforce forfeiture |
| I.R.C. 7324 | Special disposition of perishable goods |
| I.R.C. 7325 | Personal property valued at $100,000 or less |
| I.R.C. 7326 | Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205 |
| I.R.C. 7327 | Customs laws applicable |
| I.R.C. 7328 | Cross references |
| I.R.C. 7341 | Penalty for sales to evade tax |
| I.R.C. 7342 | Penalty for refusal to permit entry or examination |
| I.R.C. 7343 | Definition of term "person" |
| I.R.C. 7344 | Extended application of penalties relating to officers of the Treasury Department |
| I.R.C. 7345 | Revocation or denial of passport in case of certain tax delinquencies |
| I.R.C. 7401 | Authorization |
| I.R.C. 7402 | Jurisdiction of district courts |
| I.R.C. 7403 | Action to enforce lien or to subject property to payment of tax |
| I.R.C. 7404 | Authority to bring civil action for estate taxes |
| I.R.C. 7405 | Action for recovery of erroneous refunds |
| I.R.C. 7406 | Disposition of judgments and moneys recovered |
| I.R.C. 7407 | Action to enjoin tax return preparers |
| I.R.C. 7408 | Actions to enjoin specified conduct related to tax shelters and reportable transactions |
| I.R.C. 7409 | Action to enjoin flagrant political expenditures of section 501(c)(3) organizations |
| I.R.C. 7410 | Cross references |
| I.R.C. 7421 | Prohibition of suits to restrain assessment or collection |
| I.R.C. 7422 | Civil actions for refund |
| I.R.C. 7423 | Repayments to officers or employees |
| I.R.C. 7424 | Intervention |
| I.R.C. 7425 | Discharge of liens |
| I.R.C. 7426 | Civil actions by persons other than taxpayers |
| I.R.C. 7427 | Tax return preparers |
| I.R.C. 7428 | Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. |
| I.R.C. 7429 | Review of jeopardy levy or assessment procedures |
| I.R.C. 7430 | Awarding of costs and certain fees |
| I.R.C. 7431 | Civil damages for unauthorized inspection or disclosure of returns and return information |
| I.R.C. 7432 | Civil damages for failure to release lien |
| I.R.C. 7433 | Civil damages for certain unauthorized collection actions |
| I.R.C. 7433A | Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts |
| I.R.C. 7434 | Civil damages for fraudulent filing of information returns |
| I.R.C. 7435 | Civil damages for unauthorized enticement of information disclosure |
| I.R.C. 7436 | Proceedings for determination of employment status |
| I.R.C. 7437 | Cross references |
| I.R.C. 7441 | Status |
| I.R.C. 7442 | Jurisdiction |
| I.R.C. 7443 | Membership |
| I.R.C. 7443A | Special trial judges |
| I.R.C. 7443B | Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110 |
| I.R.C. 7444 | Organization |
| I.R.C. 7445 | Offices |
| I.R.C. 7446 | Times and places of sessions |
| I.R.C. 7447 | Retirement |
| I.R.C. 7447A | Retirement for special trial judges |
| I.R.C. 7448 | Annuities to surviving spouses and dependent children of judges and special trial judges |
| I.R.C. 7451 | Petitions |
| I.R.C. 7452 | Representation of parties |
| I.R.C. 7453 | Rules of practice, procedure, and evidence |
| I.R.C. 7454 | Burden of proof in fraud, foundation manager, and transferee cases |
| I.R.C. 7455 | Service of process |
| I.R.C. 7456 | Administration of oaths and procurement of testimony |
| I.R.C. 7457 | Witness fees |
| I.R.C. 7458 | Hearings |
| I.R.C. 7459 | Reports and decisions |
| I.R.C. 7460 | Provisions of special application to divisions |
| I.R.C. 7461 | Publicity of proceedings |
| I.R.C. 7462 | Publication of reports |
| I.R.C. 7463 | Disputes involving $50,000 or less |
| I.R.C. 7464 | Intervention by trustee of debtor's estate |
| I.R.C. 7465 | Provisions of special application to transferees |
| I.R.C. 7466 | Judicial conduct and disability procedures |
| I.R.C. 7470 | Administration |
| I.R.C. 7470A | Judicial conference |
| I.R.C. 7471 | Employees |
| I.R.C. 7472 | Expenditures |
| I.R.C. 7473 | Disposition of fees |
| I.R.C. 7474 | Fee for transcript of record |
| I.R.C. 7475 | Practice fee |
| I.R.C. 7476 | Declaratory judgments relating to qualification of certain retirement plans |
| I.R.C. 7477 | Declaratory judgments relating to value of certain gifts |
| I.R.C. 7478 | Declaratory judgments relating to status of certain governmental obligations |
| I.R.C. 7479 | Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 |
| I.R.C. 7481 | Date when Tax Court decision becomes final |
| I.R.C. 7482 | Courts of review |
| I.R.C. 7483 | Notice of appeal |
| I.R.C. 7484 | Change of incumbent in office |
| I.R.C. 7485 | Bond to stay assessment and collection |
| I.R.C. 7486 | Refund, credit, or abatement of amounts disallowed |
| I.R.C. 7487 | Cross references |
| I.R.C. 7491 | Burden of proof |
| I.R.C. 7501 | Liability for taxes withheld or collected |
| I.R.C. 7502 | Timely mailing treated as timely filing and paying |
| I.R.C. 7503 | Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday |
| I.R.C. 7504 | Fractional parts of a dollar |
| I.R.C. 7505 | Sale of personal property acquired by the United States |
| I.R.C. 7506 | Administration of real estate acquired by the United States |
| I.R.C. 7507 | Exemption of insolvent banks from tax |
| I.R.C. 7508 | Time for performing certain acts postponed by reason of service in combat zone or contingency operation |
| I.R.C. 7508A | Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions |
| I.R.C. 7509 | Expenditures incurred by the United States Postal Service |
| I.R.C. 7510 | Exemption from tax of domestic goods purchased for the United States |
| I.R.C. 7511 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 7512 | Separate accounting for certain collected taxes, etc. |
| I.R.C. 7513 | Reproduction of returns and other documents |
| I.R.C. 7514 | Authority to prescribe or modify seals |
| I.R.C. 7515 | Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688 |
| I.R.C. 7516 | Supplying training and training aids on request |
| I.R.C. 7517 | Furnishing on request of statement explaining estate or gift valuation |
| I.R.C. 7518 | Tax incentives relating to merchant marine capital construction funds |
| I.R.C. 7519 | Required payments for entities electing not to have required taxable year |
| I.R.C. 7520 | Valuation tables |
| I.R.C. 7521 | Procedures involving taxpayer interviews |
| I.R.C. 7522 | Content of tax due, deficiency, and other notices |
| I.R.C. 7523 | Graphic presentation of major categories of Federal outlays and income |
| I.R.C. 7524 | Annual notice of tax delinquency |
| I.R.C. 7525 | Confidentiality privileges relating to taxpayer communications |
| I.R.C. 7526 | Low-income taxpayer clinics |
| I.R.C. 7526A | Return preparation programs for applicable taxpayers |
| I.R.C. 7527 | Advance payment of credit for health insurance costs of eligible individuals |
| I.R.C. 7527A | Advance payment of child tax credit |
| I.R.C. 7528 | Internal Revenue Service user fees |
| I.R.C. 7529 | Notification of suspected identity theft |
| I.R.C. 7530 | Application of earned income tax credit to possessions of the United States |
| I.R.C. 7601 | Canvass of districts for taxable persons and objects |
| I.R.C. 7602 | Examination of books and witnesses |
| I.R.C. 7603 | Service of summons |
| I.R.C. 7604 | Enforcement of summons |
| I.R.C. 7605 | Time and place of examination |
| I.R.C. 7606 | Entry of premises for examination of taxable objects |
| I.R.C. 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 |
| I.R.C. 7608 | Authority of internal revenue enforcement officers |
| I.R.C. 7609 | Special procedures for third-party summonses |
| I.R.C. 7610 | Fees and costs for witnesses |
| I.R.C. 7611 | Restrictions on church tax inquiries and examinations |
| I.R.C. 7612 | Special procedures for summonses for computer software |
| I.R.C. 7613 | Cross references |
| I.R.C. 7621 | Internal revenue districts |
| I.R.C. 7622 | Authority to administer oaths and certify |
| I.R.C. 7623 | Expenses of detection of underpayments and fraud, etc. |
| I.R.C. 7624 | Reimbursement to State and local law enforcement agencies |
| I.R.C. 7641 | Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct. 4, 1976, 90 Stat. 1832 |
| I.R.C. 7651 | Administration and collection of taxes in possessions |
| I.R.C. 7652 | Shipments to the United States |
| I.R.C. 7653 | Shipments from the United States |
| I.R.C. 7654 | Coordination of United States and certain possession individual income taxes |
| I.R.C. 7655 | Cross references |
| I.R.C. 7701 | Definitions |
| I.R.C. 7702 | Life insurance contract defined |
| I.R.C. 7702A | Modified endowment contract defined |
| I.R.C. 7702B | Treatment of qualified long-term care insurance |
| I.R.C. 7703 | Determination of marital status |
| I.R.C. 7704 | Certain publicly traded partnerships treated as corporations |
| I.R.C. 7705 | Certified professional employer organizations |
| I.R.C. 7801 | Authority of Department of the Treasury |
| I.R.C. 7802 | Internal Revenue Service Oversight Board |
| I.R.C. 7803 | Commissioner of Internal Revenue; other officials |
| I.R.C. 7804 | Other personnel |
| I.R.C. 7805 | Rules and regulations |
| I.R.C. 7806 | Construction of title |
| I.R.C. 7807 | Rules in effect upon enactment of this title |
| I.R.C. 7808 | Depositaries for collections |
| I.R.C. 7809 | Deposit of collections |
| I.R.C. 7810 | Revolving fund for redemption of real property |
| I.R.C. 7811 | Taxpayer Assistance Orders |
| I.R.C. 7812 | Streamlined critical pay authority for information technology positions |
| I.R.C. 7851 | Applicability of revenue laws |
| I.R.C. 7852 | Other applicable rules |
| I.R.C. 7871 | Indian tribal governments treated as States for certain purposes |
| I.R.C. 7872 | Treatment of loans with below-market interest rates |
| I.R.C. 7873 | Income derived by Indians from exercise of fishing rights |
| I.R.C. 7874 | Rules relating to expatriated entities and their foreign parents |
| I.R.C. 8001 | Authorization |
| I.R.C. 8002 | Membership |
| I.R.C. 8003 | Election of chairman and vice chairman |
| I.R.C. 8004 | Appointment and compensation of staff |
| I.R.C. 8005 | Payment of expenses |
| I.R.C. 8021 | Powers |
| I.R.C. 8022 | Duties |
| I.R.C. 8023 | Additional powers to obtain data |
| I.R.C. 9001 | Short title |
| I.R.C. 9002 | Definitions |
| I.R.C. 9003 | Condition for eligibility for payments |
| I.R.C. 9004 | Entitlement of eligible candidates to payments |
| I.R.C. 9005 | Certification by Commission |
| I.R.C. 9006 | Payments to eligible candidates |
| I.R.C. 9007 | Examinations and audits; repayments |
| I.R.C. 9008 | Payments for presidential nominating conventions |
| I.R.C. 9009 | Reports to Congress; regulations |
| I.R.C. 9010 | Participation by Commission in judicial proceedings |
| I.R.C. 9011 | Judicial review |
| I.R.C. 9012 | Criminal penalties |
| I.R.C. 9013 | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(8), Mar. 23, 2018, 132 Stat. 1212 |
| I.R.C. 9031 | Short title |
| I.R.C. 9032 | Definitions |
| I.R.C. 9033 | Eligibility for payments |
| I.R.C. 9034 | Entitlement of eligible candidates to payments |
| I.R.C. 9035 | Qualified campaign expense limitations |
| I.R.C. 9036 | Certification by Commission |
| I.R.C. 9037 | Payments to eligible candidates |
| I.R.C. 9038 | Examinations and audits; repayments |
| I.R.C. 9039 | Reports to Congress; regulations |
| I.R.C. 9040 | Participation by Commission in judicial proceedings |
| I.R.C. 9041 | Judicial review |
| I.R.C. 9042 | Criminal penalties |
| I.R.C. 9500 | Short title |
| I.R.C. 9501 | Black Lung Disability Trust Fund |
| I.R.C. 9502 | Airport and Airway Trust Fund |
| I.R.C. 9503 | Highway Trust Fund |
| I.R.C. 9504 | Sport Fish Restoration and Boating Trust Fund |
| I.R.C. 9505 | Harbor Maintenance Trust Fund |
| I.R.C. 9506 | Inland Waterways Trust Fund |
| I.R.C. 9507 | Hazardous Substance Superfund |
| I.R.C. 9508 | Leaking Underground Storage Tank Trust Fund |
| I.R.C. 9509 | Oil Spill Liability Trust Fund |
| I.R.C. 9510 | Vaccine Injury Compensation Trust Fund |
| I.R.C. 9511 | Patient-Centered Outcomes Research Trust Fund |
| I.R.C. 9601 | Transfer of amounts |
| I.R.C. 9602 | Management of Trust Funds |
| I.R.C. 9701 | Definitions of general applicability |
| I.R.C. 9702 | Establishment of the United Mine Workers of America Combined Benefit Fund |
| I.R.C. 9703 | Plan benefits |
| I.R.C. 9704 | Liability of assigned operators |
| I.R.C. 9705 | Transfers |
| I.R.C. 9706 | Assignment of eligible beneficiaries |
| I.R.C. 9707 | Failure to pay premium |
| I.R.C. 9708 | Effect on pending claims or obligations |
| I.R.C. 9711 | Continued obligations of individual employer plans |
| I.R.C. 9712 | Establishment and coverage of 1992 UMWA Benefit Plan |
| I.R.C. 9721 | Civil enforcement |
| I.R.C. 9722 | Sham transactions |
| I.R.C. 9801 | Increased portability through limitation on preexisting condition exclusions |
| I.R.C. 9802 | Prohibiting discrimination against individual participants and beneficiaries based on health status |
| I.R.C. 9803 | Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements |
| I.R.C. 9804 | Renumbered §9831 |
| I.R.C. 9805 | Renumbered §9832 |
| I.R.C. 9806 | Renumbered §9833 |
| I.R.C. 9811 | Standards relating to benefits for mothers and newborns |
| I.R.C. 9812 | Parity in mental health and substance use disorder benefits |
| I.R.C. 9813 | Coverage of dependent students on medically necessary leave of absence |
| I.R.C. 9815 | Additional market reforms |
| I.R.C. 9816 | Preventing surprise medical bills |
| I.R.C. 9817 | Ending surprise air ambulance bills |
| I.R.C. 9818 | Continuity of care |
| I.R.C. 9819 | Maintenance of price comparison tool |
| I.R.C. 9820 | Protecting patients and improving the accuracy of provider directory information |
| I.R.C. 9822 | |
| I.R.C. 9823 | Air ambulance report requirements |
| I.R.C. 9824 | Increasing transparency by removing gag clauses on price and quality information |
| I.R.C. 9825 | Reporting on pharmacy benefits and drug costs |
| I.R.C. 9831 | General exceptions |
| I.R.C. 9832 | Definitions |
| I.R.C. 9833 | Regulations |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a
final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml.
The Code is a consolidation and codification by subject matter of the general and permanent laws
of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives.
The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the
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is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal
Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National
Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source
of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26.
Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations.
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