Internal Revenue Code (Title 26 U.S.C.)

2,140 sections.

• 1 Tax imposed
• 2 Definitions and special rules
• 3 Tax tables for individuals
• 4 [§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
• 5 Cross references relating to tax on individuals
• 11 Tax imposed
• 12 Cross references relating to tax on corporations
• 15 Effect of changes
• 21 Expenses for household and dependent care services necessary for gainful employment
• 22 Credit for the elderly and the permanently and totally disabled
• 23 Adoption expenses
• 24 Child tax credit
• 25 Interest on certain home mortgages
• 25A American Opportunity and Lifetime Learning credits
• 25B Elective deferrals and IRA contributions by certain individuals
• 25C Energy efficient home improvement credit
• 25D Residential clean energy credit
• 25E Previously-owned clean vehicles
• 26 Limitation based on tax liability; definition of tax liability
• 27 Taxes of foreign countries and possessions of the United States
• 28 [§28. Renumbered §45C]
• 29 [§29. Renumbered §45K]
• 30 [§30. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]
• 30A [§30A. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
• 30B Alternative motor vehicle credit
• 30C Alternative fuel vehicle refueling property credit
• 30D Clean vehicle credit
• 31 Tax withheld on wages
• 32 Earned income
• 33 Tax withheld at source on nonresident aliens and foreign corporations
• 34 Certain uses of gasoline and special fuels
• 35 Health insurance costs of eligible individuals
• 36 First-time homebuyer credit
• 36A [§36A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
• 36B Refundable credit for coverage under a qualified health plan
• 36C [§36C. Renumbered §23]
• 37 Overpayments of tax
• 38 General business credit
• 39 Carryback and carryforward of unused credits
• 40 Alcohol, etc., used as fuel
• 40A Biodiesel and renewable diesel used as fuel
• 40B Sustainable aviation fuel credit
• 41 Credit for increasing research activities
• 42 Low-income housing credit
• 43 Enhanced oil recovery credit
• 44 Expenditures to provide access to disabled individuals
• 44A [§44A. Renumbered §21]
• 44B [§44B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833]
• 44C [§44C. Renumbered §23]
• 44D [§44D. Renumbered §29]
• 44E [§44E. Renumbered §40]
• 44F [§44F. Renumbered §30]
• 44G [§44G. Renumbered §41]
• 44H [§44H. Renumbered §45C]
• 45 Electricity produced from certain renewable resources, etc.
• 45A Indian employment credit
• 45AA Military spouse retirement plan eligibility credit for small employers
• 45B Credit for portion of employer social security taxes paid with respect to employee cash tips
• 45C Clinical testing expenses for certain drugs for rare diseases or conditions
• 45D New markets tax credit
• 45E Small employer pension plan startup costs
• 45F Employer-provided child care credit
• 45G Railroad track maintenance credit
• 45H Credit for production of low sulfur diesel fuel
• 45I Credit for producing oil and gas from marginal wells
• 45J Credit for production from advanced nuclear power facilities
• 45K Credit for producing fuel from a nonconventional source
• 45L New energy efficient home credit
• 45M [§45M. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
• 45N Mine rescue team training credit
• 45O Agricultural chemicals security credit
• 45P Employer wage credit for employees who are active duty members of the uniformed services
• 45Q Credit for carbon oxide sequestration
• 45R Employee health insurance expenses of small employers
• 45S Employer credit for paid family and medical leave
• 45T Auto-enrollment option for retirement savings options provided by small employers
• 45U Zero-emission nuclear power production credit
• 45V Credit for production of clean hydrogen
• 45W Credit for qualified commercial clean vehicles
• 45X Advanced manufacturing production credit
• 45Y Clean electricity production credit
• 45Z Clean fuel production credit
• 46 Amount of credit
• 47 Rehabilitation credit
• 48 Energy credit
• 48A Qualifying advanced coal project credit
• 48B Qualifying gasification project credit
• 48C Qualifying advanced energy project credit
• 48D Advanced manufacturing investment credit
• 48E Clean electricity investment credit
• 49 At-risk rules
• 50 Other special rules
• 50A [§§50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833]
• 51 Amount of credit
• 51A [§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937]
• 52 Special rules
• 53 Credit for prior year minimum tax liability
• 54 [§54. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138]
• 54A [§§54A to 54F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138]
• 54AA [§54AA. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138]
• 55 Alternative minimum tax imposed
• 56 Adjustments in computing alternative minimum taxable income
• 56A Adjusted financial statement income
• 57 Items of tax preference
• 58 Denial of certain losses
• 59 Other definitions and special rules
• 59A Tax on base erosion payments of taxpayers with substantial gross receipts
• 59B [§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980]
• 61 Gross income defined
• 62 Adjusted gross income defined
• 63 Taxable income defined
• 64 Ordinary income defined
• 65 Ordinary loss defined
• 66 Treatment of community income
• 67 2-percent floor on miscellaneous itemized deductions
• 68 Overall limitation on itemized deductions
• 71 [§71. Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
• 72 Annuities; certain proceeds of endowment and life insurance contracts
• 73 Services of child
• 74 Prizes and awards
• 75 Dealers in tax-exempt securities
• 76 [§76. Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
• 77 Commodity credit loans
• 78 Gross up for deemed paid foreign tax credit
• 79 Group-term life insurance purchased for employees
• 80 Restoration of value of certain securities
• 81 [§81. Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
• 82 Reimbursement of moving expenses
• 83 Property transferred in connection with performance of services
• 84 Transfer of appreciated property to political organizations
• 85 Unemployment compensation
• 86 Social security and tier 1 railroad retirement benefits
• 87 Alcohol and biodiesel fuels credits
• 88 Certain amounts with respect to nuclear decommissioning costs
• 89 [§89. Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830]
• 90 Illegal Federal irrigation subsidies
• 91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
• 101 Certain death benefits
• 102 Gifts and inheritances
• 103 Interest on State and local bonds
• 103A [§103A. Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
• 104 Compensation for injuries or sickness
• 105 Amounts received under accident and health plans
• 106 Contributions by employer to accident and health plans
• 107 Rental value of parsonages
• 108 Income from discharge of indebtedness
• 109 Improvements by lessee on lessor's property
• 110 Qualified lessee construction allowances for short-term leases
• 111 Recovery of tax benefit items
• 112 Certain combat zone compensation of members of the Armed Forces
• 113 [§113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
• 114 [§114. Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423]
• 115 Income of States, municipalities, etc.
• 116 [§116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250]
• 117 Qualified scholarships
• 118 Contributions to the capital of a corporation
• 119 Meals or lodging furnished for the convenience of the employer
• 120 [§120. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
• 121 Exclusion of gain from sale of principal residence
• 122 Certain reduced uniformed services retirement pay
• 123 Amounts received under insurance contracts for certain living expenses
• 124 [§124. Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
• 125 Cafeteria plans
• 126 Certain cost-sharing payments
• 127 Educational assistance programs
• 128 [§128. Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520]
• 129 Dependent care assistance programs
• 130 Certain personal injury liability assignments
• 131 Certain foster care payments
• 132 Certain fringe benefits
• 133 [§133. Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833]
• 134 Certain military benefits
• 135 Income from United States savings bonds used to pay higher education tuition and fees
• 136 Energy conservation subsidies provided by public utilities
• 137 Adoption assistance programs
• 138 Medicare Advantage MSA
• 139 Disaster relief payments
• 139A Federal subsidies for prescription drug plans
• 139B Benefits provided to volunteer firefighters and emergency medical responders
• 139C Certain disability-related first responder retirement payments
• 139D Indian health care benefits
• 139E Indian general welfare benefits
• 139F Certain amounts received by wrongfully incarcerated individuals
• 139G Assignments to Alaska Native Settlement Trusts
• 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
• 139I Continuation coverage premium assistance
• 140 Cross references to other Acts
• 141 Private activity bond; qualified bond
• 142 Exempt facility bond
• 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
• 144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• 145 Qualified 501(c)(3) bond
• 146 Volume cap
• 147 Other requirements applicable to certain private activity bonds
• 148 Arbitrage
• 149 Bonds must be registered to be tax exempt; other requirements
• 150 Definitions and special rules
• 151 Allowance of deductions for personal exemptions
• 152 Dependent defined
• 153 Cross references
• 161 Allowance of deductions
• 162 Trade or business expenses
• 163 Interest
• 164 Taxes
• 165 Losses
• 166 Bad debts
• 167 Depreciation
• 168 Accelerated cost recovery system
• 169 Amortization of pollution control facilities
• 170 Charitable, etc., contributions and gifts
• 171 Amortizable bond premium
• 172 Net operating loss deduction
• 173 Circulation expenditures
• 174 Amortization of research and experimental expenditures
• 175 Soil and water conservation expenditures; endangered species recovery expenditures
• 176 Payments with respect to employees of certain foreign corporations
• 177 [§177. Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181]
• 178 Amortization of cost of acquiring a lease
• 179 Election to expense certain depreciable business assets
• 179A [§179A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
• 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• 179C Election to expense certain refineries
• 179D Energy efficient commercial buildings deduction
• 179E Election to expense advanced mine safety equipment
• 180 Expenditures by farmers for fertilizer, etc.
• 181 Treatment of certain qualified film and television and live theatrical productions
• 182 [§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221]
• 183 Activities not engaged in for profit
• 184 [§184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
• 185 [§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181]
• 186 Recoveries of damages for antitrust violations, etc.
• 187 [§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
• 188 [§188. Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
• 189 [§189. Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
• 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• 191 [§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239]
• 192 Contributions to black lung benefit trust
• 193 Tertiary injectants
• 194 Treatment of reforestation expenditures
• 194A Contributions to employer liability trusts
• 195 Start-up expenditures
• 196 Deduction for certain unused business credits
• 197 Amortization of goodwill and certain other intangibles
• 198 Expensing of environmental remediation costs
• 198A [§198A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
• 199 [§199. Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126]
• 199A Qualified business income
• 211 Allowance of deductions
• 212 Expenses for production of income
• 213 Medical, dental, etc., expenses
• 214 [§214. Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
• 215 [§215. Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089]
• 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• 217 Moving expenses
• 218 [§218. Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
• 219 Retirement savings
• 220 Archer MSAs
• 221 Interest on education loans
• 222 [§222. Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
• 223 Health savings accounts
• 224 Cross reference
• 241 Allowance of special deductions
• 242 [§242. Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
• 243 Dividends received by corporations
• 244 [§244. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
• 245 Dividends received from certain foreign corporations
• 245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
• 246 Rules applying to deductions for dividends received
• 246A Dividends received deduction reduced where portfolio stock is debt financed
• 247 Contributions to Alaska Native Settlement Trusts
• 248 Organizational expenditures
• 249 Limitation on deduction of bond premium on repurchase
• 250 Foreign-derived intangible income and global intangible low-taxed income
• 261 General rule for disallowance of deductions
• 262 Personal, living, and family expenses
• 263 Capital expenditures
• 263A Capitalization and inclusion in inventory costs of certain expenses
• 264 Certain amounts paid in connection with insurance contracts
• 265 Expenses and interest relating to tax-exempt income
• 266 Carrying charges
• 267 Losses, expenses, and interest with respect to transactions between related taxpayers
• 267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
• 268 Sale of land with unharvested crop
• 269 Acquisitions made to evade or avoid income tax
• 269A Personal service corporations formed or availed of to avoid or evade income tax
• 269B Stapled entities
• 270 [§270. Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572]
• 271 Debts owed by political parties, etc.
• 272 Disposal of coal or domestic iron ore
• 273 Holders of life or terminable interest
• 274 Disallowance of certain entertainment, etc., expenses
• 275 Certain taxes
• 276 Certain indirect contributions to political parties
• 277 Deductions incurred by certain membership organizations in transactions with members
• 278 [§278. Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
• 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• 280 [§280. Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
• 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• 280B Demolition of structures
• 280C Certain expenses for which credits are allowable
• 280D [§280D. Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
• 280E Expenditures in connection with the illegal sale of drugs
• 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 280G Golden parachute payments
• 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
• 281 Terminal railroad corporations and their shareholders
• 291 Special rules relating to corporate preference items
• 301 Distributions of property
• 302 Distributions in redemption of stock
• 303 Distributions in redemption of stock to pay death taxes
• 304 Redemption through use of related corporations
• 305 Distributions of stock and stock rights
• 306 Dispositions of certain stock
• 307 Basis of stock and stock rights acquired in distributions
• 311 Taxability of corporation on distribution
• 312 Effect on earnings and profits
• 316 Dividend defined
• 317 Other definitions
• 318 Constructive ownership of stock
• 331 Gain or loss to shareholder in corporate liquidations
• 332 Complete liquidations of subsidiaries
• 333 [§333. Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
• 334 Basis of property received in liquidations
• 336 Gain or loss recognized on property distributed in complete liquidation
• 337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• 338 Certain stock purchases treated as asset acquisitions
• 341 [§341. Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763]
• 342 [§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
• 346 Definition and special rule
• 351 Transfer to corporation controlled by transferor
• 354 Exchanges of stock and securities in certain reorganizations
• 355 Distribution of stock and securities of a controlled corporation
• 356 Receipt of additional consideration
• 357 Assumption of liability
• 358 Basis to distributees
• 361 Nonrecognition of gain or loss to corporations; treatment of distributions
• 362 Basis to corporations
• 363 [§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
• 367 Foreign corporations
• 368 Definitions relating to corporate reorganizations
• 370 [§§370 to 372. Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
• 373 [§373. Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
• 374 [§374. Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
• 381 Carryovers in certain corporate acquisitions
• 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 383 Special limitations on certain excess credits, etc.
• 384 Limitation on use of preacquisition losses to offset built-in gains
• 385 Treatment of certain interests in corporations as stock or indebtedness
• 386 [§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
• 391 [§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
• 401 Qualified pension, profit-sharing, and stock bonus plans
• 402 Taxability of beneficiary of employees' trust
• 402A Optional treatment of elective deferrals as Roth contributions
• 403 Taxation of employee annuities
• 404 Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
• 404A Deduction for certain foreign deferred compensation plans
• 405 [§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848]
• 406 Employees of foreign affiliates covered by section 3121(l) agreements
• 407 Certain employees of domestic subsidiaries engaged in business outside the United States
• 408 Individual retirement accounts
• 408A Roth IRAs
• 409 Qualifications for tax credit employee stock ownership plans
• 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 410 Minimum participation standards
• 411 Minimum vesting standards
• 412 Minimum funding standards
• 413 Collectively bargained plans, etc.
• 414 Definitions and special rules
• 414A Requirements related to automatic enrollment
• 415 Limitations on benefits and contribution under qualified plans
• 416 Special rules for top-heavy plans
• 417 Definitions and special rules for purposes of minimum survivor annuity requirements
• 418 [§§418 to 418D. Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787]
• 418E Insolvent plans
• 419 Treatment of funded welfare benefit plans
• 419A Qualified asset account; limitation on additions to account
• 420 Transfers of excess pension assets to retiree health accounts
• 421 General rules
• 422 Incentive stock options
• 422A [§422A. Renumbered §422]
• 423 Employee stock purchase plans
• 424 Definitions and special rules
• 425 [§425. Renumbered §424]
• 430 Minimum funding standards for single-employer defined benefit pension plans
• 431 Minimum funding standards for multiemployer plans
• 432 Additional funding rules for multiemployer plans in endangered status or critical status
• 433 Minimum funding standards for CSEC plans
• 436 Funding-based limits on benefits and benefit accruals under single-employer plans
• 441 Period for computation of taxable income
• 442 Change of annual accounting period
• 443 Returns for a period of less than 12 months
• 444 Election of taxable year other than required taxable year
• 446 General rule for methods of accounting
• 447 Method of accounting for corporations engaged in farming
• 448 Limitation on use of cash method of accounting
• 451 General rule for taxable year of inclusion
• 452 [§452. Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134]
• 453 Installment method
• 453A Special rules for nondealers
• 453B Gain or loss on disposition of installment obligations
• 453C [§453C. Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
• 454 Obligations issued at discount
• 455 Prepaid subscription income
• 456 Prepaid dues income of certain membership organizations
• 457 Deferred compensation plans of State and local governments and tax-exempt organizations
• 457A Nonqualified deferred compensation from certain tax indifferent parties
• 458 Magazines, paperbacks, and records returned after the close of the taxable year
• 460 Special rules for long-term contracts
• 461 General rule for taxable year of deduction
• 462 [§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134]
• 463 [§463. Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
• 464 Limitations on deductions for certain farming expenses
• 465 Deductions limited to amount at risk
• 466 [§466. Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373]
• 467 Certain payments for the use of property or services
• 468 Special rules for mining and solid waste reclamation and closing costs
• 468A Special rules for nuclear decommissioning costs
• 468B Special rules for designated settlement funds
• 469 Passive activity losses and credits limited
• 470 Limitation on deductions allocable to property used by governments or other tax-exempt entities
• 471 General rule for inventories
• 472 Last-in, first-out inventories
• 473 Qualified liquidations of LIFO inventories
• 474 Simplified dollar-value LIFO method for certain small businesses
• 475 Mark to market accounting method for dealers in securities
• 481 Adjustments required by changes in method of accounting
• 482 Allocation of income and deductions among taxpayers
• 483 Interest on certain deferred payments
• 501 Exemption from tax on corporations, certain trusts, etc.
• 502 Feeder organizations
• 503 Requirements for exemption
• 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
• 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
• 506 Organizations required to notify Secretary of intent to operate under 501(c)(4)
• 507 Termination of private foundation status
• 508 Special rules with respect to section 501(c)(3) organizations
• 509 Private foundation defined
• 511 Imposition of tax on unrelated business income of charitable, etc., organizations
• 512 Unrelated business taxable income
• 513 Unrelated trade or business
• 514 Unrelated debt-financed income
• 515 Taxes of foreign countries and possessions of the United States
• 521 Exemption of farmers' cooperatives from tax
• 522 [§522. Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
• 526 Shipowners' protection and indemnity associations
• 527 Political organizations
• 528 Certain homeowners associations
• 529 Qualified tuition programs
• 529A Qualified ABLE programs
• 530 Coverdell education savings accounts
• 531 Imposition of accumulated earnings tax
• 532 Corporations subject to accumulated earnings tax
• 533 Evidence of purpose to avoid income tax
• 534 Burden of proof
• 535 Accumulated taxable income
• 536 Income not placed on annual basis
• 537 Reasonable needs of the business
• 541 Imposition of personal holding company tax
• 542 Definition of personal holding company
• 543 Personal holding company income
• 544 Rules for determining stock ownership
• 545 Undistributed personal holding company income
• 546 Income not placed on annual basis
• 547 Deduction for deficiency dividends
• 551 [§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
• 561 Definition of deduction for dividends paid
• 562 Rules applicable in determining dividends eligible for dividends paid deduction
• 563 Rules relating to dividends paid after close of taxable year
• 564 Dividend carryover
• 565 Consent dividends
• 581 Definition of bank
• 582 Bad debts, losses, and gains with respect to securities held by financial institutions
• 583 [§583. Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
• 584 Common trust funds
• 585 Reserves for losses on loans of banks
• 586 [§586. Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378]
• 591 Deduction for dividends paid on deposits
• 592 [§592. Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
• 593 Reserves for losses on loans
• 594 Alternative tax for mutual savings banks conducting life insurance business
• 595 [§§595, 596. Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
• 597 Treatment of transactions in which Federal financial assistance provided
• 601 [§601. Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
• 611 Allowance of deduction for depletion
• 612 Basis for cost depletion
• 613 Percentage depletion
• 613A Limitations on percentage depletion in case of oil and gas wells
• 614 Definition of property
• 615 [§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
• 616 Development expenditures
• 617 Deduction and recapture of certain mining exploration expenditures
• 621 [§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
• 631 Gain or loss in the case of timber, coal, or domestic iron ore
• 632 [§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
• 636 Income tax treatment of mineral production payments
• 638 Continental shelf areas
• 641 Imposition of tax
• 642 Special rules for credits and deductions
• 643 Definitions applicable to subparts A, B, C, and D
• 644 Taxable year of trusts
• 645 Certain revocable trusts treated as part of estate
• 646 Tax treatment of electing Alaska Native Settlement Trusts
• 651 Deduction for trusts distributing current income only
• 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• 661 Deduction for estates and trusts accumulating income or distributing corpus
• 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
• 663 Special rules applicable to sections 661 and 662
• 664 Charitable remainder trusts
• 665 Definitions applicable to subpart D
• 666 Accumulation distribution allocated to preceding years
• 667 Treatment of amounts deemed distributed by trust in preceding years
• 668 Interest charge on accumulation distributions from foreign trusts
• 669 [§669. Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
• 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
• 672 Definitions and rules
• 673 Reversionary interests
• 674 Power to control beneficial enjoyment
• 675 Administrative powers
• 676 Power to revoke
• 677 Income for benefit of grantor
• 678 Person other than grantor treated as substantial owner
• 679 Foreign trusts having one or more United States beneficiaries
• 681 Limitation on charitable deduction
• 682 [§682. Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
• 683 Use of trust as an exchange fund
• 684 Recognition of gain on certain transfers to certain foreign trusts and estates
• 685 Treatment of funeral trusts
• 691 Recipients of income in respect of decedents
• 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• 701 Partners, not partnership, subject to tax
• 702 Income and credits of partner
• 703 Partnership computations
• 704 Partner's distributive share
• 705 Determination of basis of partner's interest
• 706 Taxable years of partner and partnership
• 707 Transactions between partner and partnership
• 708 Continuation of partnership
• 709 Treatment of organization and syndication fees
• 721 Nonrecognition of gain or loss on contribution
• 722 Basis of contributing partner's interest
• 723 Basis of property contributed to partnership
• 724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• 731 Extent of recognition of gain or loss on distribution
• 732 Basis of distributed property other than money
• 733 Basis of distributee partner's interest
• 734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• 735 Character of gain or loss on disposition of distributed property
• 736 Payments to a retiring partner or a deceased partner's successor in interest
• 737 Recognition of precontribution gain in case of certain distributions to contributing partner
• 741 Recognition and character of gain or loss on sale or exchange
• 742 Basis of transferee partner's interest
• 743 Special rules where section 754 election or substantial built-in loss
• 751 Unrealized receivables and inventory items
• 752 Treatment of certain liabilities
• 753 Partner receiving income in respect of decedent
• 754 Manner of electing optional adjustment to basis of partnership property
• 755 Rules for allocation of basis
• 761 Terms defined
• 771 [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
• 801 Tax imposed
• 803 Life insurance gross income
• 804 Life insurance deductions
• 805 General deductions
• 806 [§806. Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142]
• 807 Rules for certain reserves
• 808 Policyholder dividends deduction
• 809 [§809. Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610]
• 810 [§810. Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
• 811 Accounting provisions
• 812 Definition of company's share and policyholder's share
• 813 [§813. Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
• 814 Contiguous country branches of domestic life insurance companies
• 815 [§815. Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143]
• 816 Life insurance company defined
• 817 Treatment of variable contracts
• 817A Special rules for modified guaranteed contracts
• 818 Other definitions and special rules
• 831 Tax on insurance companies other than life insurance companies
• 832 Insurance company taxable income
• 833 Treatment of Blue Cross and Blue Shield organizations, etc.
• 834 Determination of taxable investment income
• 835 Election by reciprocal
• 841 Credit for foreign taxes
• 842 Foreign companies carrying on insurance business
• 843 Annual accounting period
• 844 [§844. Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
• 845 Certain reinsurance agreements
• 846 Discounted unpaid losses defined
• 847 [§847. Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144]
• 848 Capitalization of certain policy acquisition expenses
• 851 Definition of regulated investment company
• 852 Taxation of regulated investment companies and their shareholders
• 853 Foreign tax credit allowed to shareholders
• 853A Credits from tax credit bonds allowed to shareholders
• 854 Limitations applicable to dividends received from regulated investment company
• 855 Dividends paid by regulated investment company after close of taxable year
• 856 Definition of real estate investment trust
• 857 Taxation of real estate investment trusts and their beneficiaries
• 858 Dividends paid by real estate investment trust after close of taxable year
• 859 Adoption of annual accounting period
• 860 Deduction for deficiency dividends
• 860A Taxation of REMIC's
• 860B Taxation of holders of regular interests
• 860C Taxation of residual interests
• 860D REMIC defined
• 860E Treatment of income in excess of daily accruals on residual interests
• 860F Other rules
• 860G Other definitions and special rules
• 860H [§§860H to 860L. Repealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593]
• 861 Income from sources within the United States
• 862 Income from sources without the United States
• 863 Special rules for determining source
• 864 Definitions and special rules
• 865 Source rules for personal property sales
• 871 Tax on nonresident alien individuals
• 872 Gross income
• 873 Deductions
• 874 Allowance of deductions and credits
• 875 Partnerships; beneficiaries of estates and trusts
• 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
• 877 Expatriation to avoid tax
• 877A Tax responsibilities of expatriation
• 878 Foreign educational, charitable, and certain other exempt organizations
• 879 Tax treatment of certain community income in the case of nonresident alien individuals
• 881 Tax on income of foreign corporations not connected with United States business
• 882 Tax on income of foreign corporations connected with United States business
• 883 Exclusions from gross income
• 884 Branch profits tax
• 885 Cross references
• 887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
• 891 Doubling of rates of tax on citizens and corporations of certain foreign countries
• 892 Income of foreign governments and of international organizations
• 893 Compensation of employees of foreign governments or international organizations
• 894 Income affected by treaty
• 895 Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
• 896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries
• 897 Disposition of investment in United States real property
• 898 Taxable year of certain foreign corporations
• 901 Taxes of foreign countries and of possessions of United States
• 902 [§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221]
• 903 Credit for taxes in lieu of income, etc., taxes
• 904 Limitation on credit
• 905 Applicable rules
• 906 Nonresident alien individuals and foreign corporations
• 907 Special rules in case of foreign oil and gas income
• 908 Reduction of credit for participation in or cooperation with an international boycott
• 909 Suspension of taxes and credits until related income taken into account
• 911 Citizens or residents of the United States living abroad
• 912 Exemption for certain allowances
• 913 [§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194]
• 921 [§§921 to 927. Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423]
• 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
• 932 Coordination of United States and Virgin Islands income taxes
• 933 Income from sources within Puerto Rico
• 934 Limitation on reduction in income tax liability incurred to the Virgin Islands
• 934A [§934A. Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
• 935 [§935. Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
• 936 [§936. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]
• 937 Residence and source rules involving possessions
• 941 [§§941 to 943. Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
• 951 Amounts included in gross income of United States shareholders
• 951A Global intangible low-taxed income included in gross income of United States shareholders
• 952 Subpart F income defined
• 953 Insurance income
• 954 Foreign base company income
• 955 [§955. Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217]
• 956 Investment of earnings in United States property
• 956A [§956A. Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
• 957 Controlled foreign corporations; United States persons
• 958 Rules for determining stock ownership
• 959 Exclusion from gross income of previously taxed earnings and profits
• 960 Deemed paid credit for subpart F inclusions
• 961 Adjustments to basis of stock in controlled foreign corporations and of other property
• 962 Election by individuals to be subject to tax at corporate rates
• 963 [§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58]
• 964 Miscellaneous provisions
• 965 Treatment of deferred foreign income upon transition to participation exemption system of taxation
• 970 Reduction of subpart F income of export trade corporations
• 971 Definitions
• 972 [§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
• 981 [§981. Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
• 982 Admissibility of documentation maintained in foreign countries
• 985 Functional currency
• 986 Determination of foreign taxes and foreign corporation's earnings and profits
• 987 Branch transactions
• 988 Treatment of certain foreign currency transactions
• 989 Other definitions and special rules
• 991 Taxation of a domestic international sales corporation
• 992 Requirements of a domestic international sales corporation
• 993 Definitions and special rules
• 994 Inter-company pricing rules
• 995 Taxation of DISC income to shareholders
• 996 Rules for allocation in the case of distributions and losses
• 997 Special subchapter C rules
• 999 Reports by taxpayers; determinations
• 1000 [§1000. Reserved]
• 1001 Determination of amount of and recognition of gain or loss
• 1002 [§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
• 1011 Adjusted basis for determining gain or loss
• 1012 Basis of property—cost
• 1013 Basis of property included in inventory
• 1014 Basis of property acquired from a decedent
• 1015 Basis of property acquired by gifts and transfers in trust
• 1016 Adjustments to basis
• 1017 Discharge of indebtedness
• 1018 [§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
• 1019 Property on which lessee has made improvements
• 1020 [§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
• 1021 Sale of annuities
• 1022 [§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]
• 1023 Cross references
• 1024 [§1024. Renumbered §1023]
• 1031 Exchange of real property held for productive use or investment
• 1032 Exchange of stock for property
• 1033 Involuntary conversions
• 1034 [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839]
• 1035 Certain exchanges of insurance policies
• 1036 Stock for stock of same corporation
• 1037 Certain exchanges of United States obligations
• 1038 Certain reacquisitions of real property
• 1039 [§1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
• 1040 Transfer of certain farm, etc., real property
• 1041 Transfers of property between spouses or incident to divorce
• 1042 Sales of stock to employee stock ownership plans or certain cooperatives
• 1043 Sale of property to comply with conflict-of-interest requirements
• 1044 [§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133]
• 1045 Rollover of gain from qualified small business stock to another qualified small business stock
• 1051 [§1051. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
• 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
• 1053 Property acquired before March 1, 1913
• 1054 Certain stock of Federal National Mortgage Association
• 1055 Redeemable ground rents
• 1056 [§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
• 1057 [§1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
• 1058 Transfers of securities under certain agreements
• 1059 Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
• 1059A Limitation on taxpayer's basis or inventory cost in property imported from related persons
• 1060 Special allocation rules for certain asset acquisitions
• 1061 Partnership interests held in connection with performance of services
• 1062 Cross references
• 1071 [§1071. Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93]
• 1081 [§§1081 to 1083. Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610]
• 1091 Loss from wash sales of stock or securities
• 1092 Straddles
• 1101 [§§1101 to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
• 1111 [§1111. Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
• 1201 [§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
• 1202 Partial exclusion for gain from certain small business stock
• 1211 Limitation on capital losses
• 1212 Capital loss carrybacks and carryovers
• 1221 Capital asset defined
• 1222 Other terms relating to capital gains and losses
• 1223 Holding period of property
• 1231 Property used in the trade or business and involuntary conversions
• 1232 [§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556]
• 1233 Gains and losses from short sales
• 1234 Options to buy or sell
• 1234A Gains or losses from certain terminations
• 1234B Gains or losses from securities futures contracts
• 1235 Sale or exchange of patents
• 1236 Dealers in securities
• 1237 Real property subdivided for sale
• 1238 [§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
• 1239 Gain from sale of depreciable property between certain related taxpayers
• 1240 [§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
• 1241 Cancellation of lease or distributor's agreement
• 1242 Losses on small business investment company stock
• 1243 Loss of small business investment company
• 1244 Losses on small business stock
• 1245 Gain from dispositions of certain depreciable property
• 1246 [§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
• 1248 Gain from certain sales or exchanges of stock in certain foreign corporations
• 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
• 1250 Gain from dispositions of certain depreciable realty
• 1251 [§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853]
• 1252 Gain from disposition of farm land
• 1253 Transfers of franchises, trademarks, and trade names
• 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
• 1255 Gain from disposition of section 126 property
• 1256 Section 1256 contracts marked to market
• 1257 Disposition of converted wetlands or highly erodible croplands
• 1258 Recharacterization of gain from certain financial transactions
• 1259 Constructive sales treatment for appreciated financial positions
• 1260 Gains from constructive ownership transactions
• 1271 Treatment of amounts received on retirement or sale or exchange of debt instruments
• 1272 Current inclusion in income of original issue discount
• 1273 Determination of amount of original issue discount
• 1274 Determination of issue price in the case of certain debt instruments issued for property
• 1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000
• 1275 Other definitions and special rules
• 1276 Disposition gain representing accrued market discount treated as ordinary income
• 1277 Deferral of interest deduction allocable to accrued market discount
• 1278 Definitions and special rules
• 1281 Current inclusion in income of discount on certain short-term obligations
• 1282 Deferral of interest deduction allocable to accrued discount
• 1283 Definitions and special rules
• 1286 Tax treatment of stripped bonds
• 1287 Denial of capital gain treatment for gains on certain obligations not in registered form
• 1288 Treatment of original issue discount on tax-exempt obligations
• 1291 Interest on tax deferral
• 1293 Current taxation of income from qualified electing funds
• 1294 Election to extend time for payment of tax on undistributed earnings
• 1295 Qualified electing fund
• 1296 Election of mark to market for marketable stock
• 1297 Passive foreign investment company
• 1298 Special rules
• 1301 Averaging of farm income
• 1311 Correction of error
• 1312 Circumstances of adjustment
• 1313 Definitions
• 1314 Amount and method of adjustment
• 1315 [§1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
• 1321 [§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
• 1331 [§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
• 1341 Computation of tax where taxpayer restores substantial amount held under claim of right
• 1342 [§1342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
• 1346 [§1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
• 1347 [§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
• 1348 [§1348. Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183]
• 1351 Treatment of recoveries of foreign expropriation losses
• 1352 Alternative tax on qualifying shipping activities
• 1353 Notional shipping income
• 1354 Alternative tax election; revocation; termination
• 1355 Definitions and special rules
• 1356 Qualifying shipping activities
• 1357 Items not subject to regular tax; depreciation; interest
• 1358 Allocation of credits, income, and deductions
• 1359 Disposition of qualifying vessels
• 1361 S corporation defined
• 1362 Election; revocation; termination
• 1363 Effect of election on corporation
• 1366 Pass-thru of items to shareholders
• 1367 Adjustments to basis of stock of shareholders, etc.
• 1368 Distributions
• 1371 Coordination with subchapter C
• 1372 Partnership rules to apply for fringe benefit purposes
• 1373 Foreign income
• 1374 Tax imposed on certain built-in gains
• 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• 1377 Definitions and special rule
• 1378 Taxable year of S corporation
• 1379 Transitional rules on enactment
• 1381 Organizations to which part applies
• 1382 Taxable income of cooperatives
• 1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
• 1385 Amounts includible in patron's gross income
• 1388 Definitions; special rules
• 1391 Designation procedure
• 1392 Eligibility criteria
• 1393 Definitions and special rules
• 1394 Tax-exempt enterprise zone facility bonds
• 1396 Empowerment zone employment credit
• 1397 Other definitions and special rules
• 1397A Increase in expensing under section 179
• 1397B Nonrecognition of gain on rollover of empowerment zone investments
• 1397C Enterprise zone business defined
• 1397D Qualified zone property defined
• 1397E [§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
• 1397F Regulations
• 1398 Rules relating to individuals' title 11 cases
• 1399 No separate taxable entities for partnerships, corporations, etc.
• 1400 [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
• 1400E [§§1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
• 1400L [§§1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
• 1401 Rate of tax
• 1402 Definitions
• 1403 Miscellaneous provisions
• 1411 Imposition of tax
• 1441 Withholding of tax on nonresident aliens
• 1442 Withholding of tax on foreign corporations
• 1443 Foreign tax-exempt organizations
• 1444 Withholding on Virgin Islands source income
• 1445 Withholding of tax on dispositions of United States real property interests
• 1446 Withholding of tax on foreign partners' share of effectively connected income
• 1451 [§1451. Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844]
• 1461 Liability for withheld tax
• 1462 Withheld tax as credit to recipient of income
• 1463 Tax paid by recipient of income
• 1464 Refunds and credits with respect to withheld tax
• 1465 [§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
• 1471 Withholdable payments to foreign financial institutions
• 1472 Withholdable payments to other foreign entities
• 1473 Definitions
• 1474 Special rules
• 1491 [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978]
• 1493 [§1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
• 1494 [§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978]
• 1501 Privilege to file consolidated returns
• 1502 Regulations
• 1503 Computation and payment of tax
• 1504 Definitions
• 1505 Cross references
• 1551 [§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
• 1552 Earnings and profits
• 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
• 1562 [§1562. Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600]
• 1563 Definitions and special rules
• 1564 [§1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]
• 2001 Imposition and rate of tax
• 2002 Liability for payment
• 2010 Unified credit against estate tax
• 2011 [§2011. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
• 2012 Credit for gift tax
• 2013 Credit for tax on prior transfers
• 2014 Credit for foreign death taxes
• 2015 Credit for death taxes on remainders
• 2016 Recovery of taxes claimed as credit
• 2031 Definition of gross estate
• 2032 Alternate valuation
• 2032A Valuation of certain farm, etc., real property
• 2033 Property in which the decedent had an interest
• 2033A [§2033A. Renumbered §2057]
• 2034 Dower or curtesy interests
• 2035 Adjustments for certain gifts made within 3 years of decedent's death
• 2036 Transfers with retained life estate
• 2037 Transfers taking effect at death
• 2038 Revocable transfers
• 2039 Annuities
• 2040 Joint interests
• 2041 Powers of appointment
• 2042 Proceeds of life insurance
• 2043 Transfers for insufficient consideration
• 2044 Certain property for which marital deduction was previously allowed
• 2045 Prior interests
• 2046 Disclaimers
• 2051 Definition of taxable estate
• 2052 [§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
• 2053 Expenses, indebtedness, and taxes
• 2054 Losses
• 2055 Transfers for public, charitable, and religious uses
• 2056 Bequests, etc., to surviving spouse
• 2056A Qualified domestic trust
• 2057 [§2057. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
• 2058 State death taxes
• 2101 Tax imposed
• 2102 Credits against tax
• 2103 Definition of gross estate
• 2104 Property within the United States
• 2105 Property without the United States
• 2106 Taxable estate
• 2107 Expatriation to avoid tax
• 2108 Application of pre-1967 estate tax provisions
• 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• 2202 [§2202. Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
• 2203 Definition of executor
• 2204 Discharge of fiduciary from personal liability
• 2205 Reimbursement out of estate
• 2206 Liability of life insurance beneficiaries
• 2207 Liability of recipient of property over which decedent had power of appointment
• 2207A Right of recovery in the case of certain marital deduction property
• 2207B Right of recovery where decedent retained interest
• 2208 Certain residents of possessions considered citizens of the United States
• 2209 Certain residents of possessions considered nonresidents not citizens of the United States
• 2210 [§2210. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]
• 2501 Imposition of tax
• 2502 Rate of tax
• 2503 Taxable gifts
• 2504 Taxable gifts for preceding calendar periods
• 2505 Unified credit against gift tax
• 2511 Transfers in general
• 2512 Valuation of gifts
• 2513 Gift by husband or wife to third party
• 2514 Powers of appointment
• 2515 Treatment of generation-skipping transfer tax
• 2515A [§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
• 2516 Certain property settlements
• 2517 [§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
• 2518 Disclaimers
• 2519 Dispositions of certain life estates
• 2521 [§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
• 2522 Charitable and similar gifts
• 2523 Gift to spouse
• 2524 Extent of deductions
• 2601 Tax imposed
• 2602 Amount of tax
• 2603 Liability for tax
• 2604 [§2604. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
• 2611 Generation-skipping transfer defined
• 2612 Taxable termination; taxable distribution; direct skip
• 2613 Skip person and non-skip person defined
• 2614 [§2614. Omitted]
• 2621 Taxable amount in case of taxable distribution
• 2622 Taxable amount in case of taxable termination
• 2623 Taxable amount in case of direct skip
• 2624 Valuation
• 2631 GST exemption
• 2632 Special rules for allocation of GST exemption
• 2641 Applicable rate
• 2642 Inclusion ratio
• 2651 Generation assignment
• 2652 Other definitions
• 2653 Taxation of multiple skips
• 2654 Special rules
• 2661 Administration
• 2662 Return requirements
• 2663 Regulations
• 2664 [§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]
• 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships
• 2702 Special valuation rules in case of transfers of interests in trusts
• 2703 Certain rights and restrictions disregarded
• 2704 Treatment of certain lapsing rights and restrictions
• 2801 Imposition of tax
• 3101 Rate of tax
• 3102 Deduction of tax from wages
• 3111 Rate of tax
• 3112 Instrumentalities of the United States
• 3113 [§3113. Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
• 3121 Definitions
• 3122 Federal service
• 3123 Deductions as constructive payments
• 3124 Estimate of revenue reduction
• 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
• 3126 Return and payment by governmental employer
• 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
• 3128 Short title
• 3131 Credit for paid sick leave
• 3132 Payroll credit for paid family leave
• 3133 Special rule related to tax on employers
• 3134 Employee retention credit for employers subject to closure due to COVID–19
• 3201 Rate of tax
• 3202 Deduction of tax from compensation
• 3211 Rate of tax
• 3212 Determination of compensation
• 3221 Rate of tax
• 3231 Definitions
• 3232 Court jurisdiction
• 3233 Short title
• 3241 Determination of tier 2 tax rate based on average account benefits ratio
• 3301 Rate of tax
• 3302 Credits against tax
• 3303 Conditions of additional credit allowance
• 3304 Approval of State laws
• 3305 Applicability of State law
• 3306 Definitions
• 3307 Deductions as constructive payments
• 3308 Instrumentalities of the United States
• 3309 State law coverage of services performed for nonprofit organizations or governmental entities
• 3310 Judicial review
• 3311 Short title
• 3321 Imposition of tax
• 3322 Definitions
• 3323 [§3323. Omitted]
• 3401 Definitions
• 3402 Income tax collected at source
• 3403 Liability for tax
• 3404 Return and payment by governmental employer
• 3405 Special rules for pensions, annuities, and certain other deferred income
• 3406 Backup withholding
• 3451 [§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369]
• 3501 Collection and payment of taxes
• 3502 Nondeductibility of taxes in computing taxable income
• 3503 Erroneous payments
• 3504 Acts to be performed by agents
• 3505 Liability of third parties paying or providing for wages
• 3506 Individuals providing companion sitting placement services
• 3507 [§3507. Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
• 3508 Treatment of real estate agents and direct sellers
• 3509 Determination of employer's liability for certain employment taxes
• 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
• 3511 Certified professional employer organizations
• 3512 Treatment of certain persons as employers with respect to motion picture projects
• 4001 [§§4001 to 4003. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
• 4041 Imposition of tax
• 4042 Tax on fuel used in commercial transportation on inland waterways
• 4043 Surtax on fuel used in aircraft part of a fractional ownership program
• 4051 Imposition of tax on heavy trucks and trailers sold at retail
• 4052 Definitions and special rules
• 4053 Exemptions
• 4061 [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980]
• 4064 Gas guzzler tax
• 4071 Imposition of tax
• 4072 Definitions
• 4073 Exemptions
• 4081 Imposition of tax
• 4082 Exemptions for diesel fuel and kerosene
• 4083 Definitions; special rule; administrative authority
• 4084 Cross references
• 4101 Registration and bond
• 4102 Inspection of records by local officers
• 4103 Certain additional persons liable for tax where willful failure to pay
• 4104 Information reporting for persons claiming certain tax benefits
• 4105 Two-party exchanges
• 4121 Imposition of tax
• 4131 Imposition of tax
• 4132 Definitions and special rules
• 4161 Imposition of tax
• 4162 Definitions; treatment of certain resales
• 4171 [§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b), June 21, 1965, 79 Stat. 140]
• 4181 Imposition of tax
• 4182 Exemptions
• 4191 [§4191. Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec. 20, 2019, 133 Stat. 3118]
• 4216 Definition of price
• 4217 Leases
• 4218 Use by manufacturer or importer considered sale
• 4219 Application of tax in case of sales by other than manufacturer or importer
• 4220 [§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a), Sept. 2, 1958, 72 Stat. 1282]
• 4221 Certain tax-free sales
• 4222 Registration
• 4223 Special rules relating to further manufacture
• 4224 [§4224. Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 1965, 79 Stat. 136]
• 4225 Exemption of articles manufactured or produced by Indians
• 4226 [§4226. Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
• 4227 Cross reference
• 4231 [§§4231 to 4234. Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145]
• 4241 [§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June 21, 1965, 79 Stat. 145]
• 4251 Imposition of tax
• 4252 Definitions
• 4253 Exemptions
• 4254 Computation of tax
• 4261 Imposition of tax
• 4262 Definition of taxable transportation
• 4263 Special rules
• 4271 Imposition of tax
• 4272 Definition of taxable transportation, etc.
• 4281 Small aircraft on nonestablished lines
• 4282 Transportation by air for other members of affiliated group
• 4283 [§4283. Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436]
• 4286 [§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June 21, 1965, 79 Stat. 148]
• 4291 Cases where persons receiving payment must collect tax
• 4292 [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
• 4293 Exemption for United States and possessions
• 4294 [§§4294, 4295. Repealed. Pub. L. 94–455, title XIX, §1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
• 4371 Imposition of tax
• 4372 Definitions
• 4373 Exemptions
• 4374 Liability for tax
• 4375 Health insurance
• 4376 Self-insured health plans
• 4377 Definitions and special rules
• 4401 Imposition of tax
• 4402 Exemptions
• 4403 Record requirements
• 4404 Territorial extent
• 4405 Cross references
• 4411 Imposition of tax
• 4412 Registration
• 4413 Certain provisions made applicable
• 4414 Cross references
• 4421 Definitions
• 4422 Applicability of Federal and State laws
• 4423 Inspection of books
• 4424 Disclosure of wagering tax information
• 4461 Imposition of tax
• 4462 Definitions and special rules
• 4471 Imposition of tax
• 4471 [§§4471 to 4474. Repealed. Pub. L. 89–44, title IV, §404, June 21, 1965, 79 Stat. 149]
• 4472 Definitions
• 4481 Imposition of tax
• 4482 Definitions
• 4483 Exemptions
• 4484 Cross references
• 4491 [§§4491 to 4494. Repealed. Pub. L. 97–248, title II, §280(c)(1), Sept. 3, 1982, 96 Stat. 564]
• 4495 [§§4495 to 4498. Repealed. Pub. L. 105–34, title XIV, §1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
• 4501 Repurchase of corporate stock
• 4521 [§4521. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4531 [§§4531, 4532. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4541 [§§4541, 4542. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4551 [§§4551 to 4553. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4561 [§§4561, 4562. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4571 [§§4571, 4572. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4581 [§§4581, 4582. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4591 [§§4591 to 4597. Repealed. Pub. L. 94–455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
• 4601 [§§4601 to 4603. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 4611 Imposition of tax
• 4612 Definitions and special rules
• 4661 Imposition of tax
• 4662 Definitions and special rules
• 4671 Imposition of tax
• 4672 Definitions and special rules
• 4681 Imposition of tax
• 4682 Definitions and special rules
• 4701 Tax on issuer of registration-required obligation not in registered form
• 4901 Payment of tax
• 4902 Liability of partners
• 4903 Liability in case of business in more than one location
• 4904 Liability in case of different businesses of same ownership and location
• 4905 Liability in case of death or change of location
• 4906 Application of State laws
• 4907 Federal agencies or instrumentalities
• 4911 Tax on excess expenditures to influence legislation
• 4912 Tax on disqualifying lobbying expenditures of certain organizations
• 4940 Excise tax based on investment income
• 4941 Taxes on self-dealing
• 4942 Taxes on failure to distribute income
• 4943 Taxes on excess business holdings
• 4944 Taxes on investments which jeopardize charitable purpose
• 4945 Taxes on taxable expenditures
• 4946 Definitions and special rules
• 4947 Application of taxes to certain nonexempt trusts
• 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
• 4951 Taxes on self-dealing
• 4952 Taxes on taxable expenditures
• 4953 Tax on excess contributions to black lung benefit trusts
• 4955 Taxes on political expenditures of section 501(c)(3) organizations
• 4958 Taxes on excess benefit transactions
• 4959 Taxes on failures by hospital organizations
• 4960 Tax on excess tax-exempt organization executive compensation
• 4961 Abatement of second tier taxes where there is correction
• 4962 Abatement of first tier taxes in certain cases
• 4963 Definitions
• 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• 4966 Taxes on taxable distributions
• 4967 Taxes on prohibited benefits
• 4968 Excise tax based on investment income of private colleges and universities
• 4971 Taxes on failure to meet minimum funding standards
• 4972 Tax on nondeductible contributions to qualified employer plans
• 4973 Tax on excess contributions to certain tax-favored accounts and annuities
• 4974 Excise tax on certain accumulations in qualified retirement plans
• 4975 Tax on prohibited transactions
• 4976 Taxes with respect to funded welfare benefit plans
• 4977 Tax on certain fringe benefits provided by an employer
• 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 4978A [§4978A. Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
• 4978B [§4978B. Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
• 4979 Tax on certain excess contributions
• 4979A Tax on certain prohibited allocations of qualified securities
• 4980 Tax on reversion of qualified plan assets to employer
• 4980A [§4980A. Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948]
• 4980B Failure to satisfy continuation coverage requirements of group health plans
• 4980C Requirements for issuers of qualified long-term care insurance contracts
• 4980D Failure to meet certain group health plan requirements
• 4980E Failure of employer to make comparable Archer MSA contributions
• 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 4980G Failure of employer to make comparable health savings account contributions
• 4980H Shared responsibility for employers regarding health coverage
• 4980I [§4980I. Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119]
• 4981 Excise tax on undistributed income of real estate investment trusts
• 4982 Excise tax on undistributed income of regulated investment companies
• 4985 Stock compensation of insiders in expatriated corporations
• 4999 Golden parachute payments
• 5000 Certain group health plans
• 5000A Requirement to maintain minimum essential coverage
• 5000B Imposition of tax on indoor tanning services
• 5000C Imposition of tax on certain foreign procurement
• 5000D Designated drugs during noncompliance periods
• 5001 Imposition, rate, and attachment of tax
• 5002 Definitions
• 5003 Cross references to exemptions, etc.
• 5004 Lien for tax
• 5005 Persons liable for tax
• 5006 Determination of tax
• 5007 Collection of tax on distilled spirits
• 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
• 5009 [§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281]
• 5010 Credit for wine content and for flavors content
• 5011 Income tax credit for average cost of carrying excise tax
• 5021 [§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a), July 26, 1979, 93 Stat. 274]
• 5041 Imposition and rate of tax
• 5042 Exemption from tax
• 5043 Collection of taxes on wines
• 5044 Refund of tax on wine
• 5045 Cross references
• 5051 Imposition and rate of tax
• 5052 Definitions
• 5053 Exemptions
• 5054 Determination and collection of tax on beer
• 5055 Drawback of tax
• 5056 Refund and credit of tax, or relief from liability
• 5061 Method of collecting tax
• 5062 Refund and drawback in case of exportation
• 5063 [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150]
• 5064 Losses resulting from disaster, vandalism, or malicious mischief
• 5065 Territorial extent of law
• 5066 Distilled spirits for use of foreign embassies, legations, etc.
• 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
• 5068 Cross reference
• 5101 Notice of manufacture of still; notice of set up of still
• 5102 Definition of manufacturer of stills
• 5111 Eligibility
• 5112 Registration and regulation
• 5113 Investigation of claims
• 5114 Drawback
• 5121 Recordkeeping by wholesale dealers
• 5122 Recordkeeping by retail dealers
• 5123 Preservation and inspection of records, and entry of premises for inspection
• 5124 Registration by dealers
• 5131 Packaging distilled spirits for industrial uses
• 5132 Prohibited purchases by dealers
• 5171 Establishment
• 5172 Application
• 5173 Bonds
• 5174 [§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282]
• 5175 Export bonds
• 5176 New or renewed bonds
• 5177 Other provisions relating to bonds
• 5178 Premises of distilled spirits plants
• 5179 Registration of stills
• 5180 Signs
• 5181 Distilled spirits for fuel use
• 5182 Cross references
• 5201 Regulation of operations
• 5202 Supervision of operations
• 5203 Entry and examination of premises
• 5204 Gauging
• 5205 [§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820]
• 5206 Containers
• 5207 Records and reports
• 5211 Production and entry of distilled spirits
• 5212 Transfer of distilled spirits between bonded premises
• 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
• 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
• 5215 Return of tax determined distilled spirits to bonded premises
• 5216 Regulation of operations
• 5221 Commencement, suspension, and resumption of operations
• 5222 Production, receipt, removal, and use of distilling materials
• 5223 Redistillation of spirits, articles, and residues
• 5231 Entry for deposit
• 5232 Imported distilled spirits
• 5233 [§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286]
• 5234 [§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286]
• 5235 Bottling of alcohol for industrial purposes
• 5236 Discontinuance of storage facilities and transfer of distilled spirits
• 5241 Authority to denature
• 5242 Denaturing materials
• 5243 Sale of abandoned spirits for denaturation without collection of tax
• 5244 Cross references
• 5251 [§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38), July 26, 1979, 93 Stat. 286]
• 5271 Permits
• 5272 Bonds
• 5273 Sale, use, and recovery of denatured distilled spirits
• 5274 Applicability of other laws
• 5275 Records and reports
• 5276 [§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
• 5291 General
• 5301 General
• 5311 Detention of containers
• 5312 Production and use of distilled spirits for experimental research
• 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
• 5314 Special applicability of certain provisions
• 5315 [§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
• 5351 Bonded wine cellar
• 5352 Taxpaid wine bottling house
• 5353 Bonded wine warehouse
• 5354 Bond
• 5355 General provisions relating to bonds
• 5356 Application
• 5357 Premises
• 5361 Bonded wine cellar operations
• 5362 Removals of wine from bonded wine cellars
• 5363 Taxpaid wine bottling house operations
• 5364 Wine imported in bulk
• 5365 Segregation of operations
• 5366 Supervision
• 5367 Records
• 5368 Gauging and marking
• 5369 Inventories
• 5370 Losses
• 5371 Insurance coverage, etc.
• 5372 Sampling
• 5373 Wine spirits
• 5381 Natural wine
• 5382 Cellar treatment of natural wine
• 5383 Amelioration and sweetening limitations for natural grape wines
• 5384 Amelioration and sweetening limitations for natural fruit and berry wines
• 5385 Specially sweetened natural wines
• 5386 Special natural wines
• 5387 Agricultural wines
• 5388 Designation of wines
• 5391 Exemption from distilled spirits taxes
• 5392 Definitions
• 5401 Qualifying documents
• 5402 Definitions
• 5403 Cross references
• 5411 Use of brewery
• 5412 Removal of beer in containers or by pipeline
• 5413 Brewers procuring beer from other brewers
• 5414 Transfer of beer between bonded facilities
• 5415 Records and returns
• 5416 Definitions of package and packaging
• 5417 Pilot brewing plants
• 5418 Beer imported in bulk
• 5501 Establishment
• 5502 Qualification
• 5503 Construction and equipment
• 5504 Operation
• 5505 Applicability of provisions of this chapter
• 5511 Establishment and operation
• 5512 Control of products after manufacture
• 5521 [§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII, §807(a)(50), July 26, 1979, 93 Stat. 288]
• 5551 General provisions relating to bonds
• 5552 Installation of meters, tanks, and other apparatus
• 5553 Supervision of premises and operations
• 5554 Pilot operations
• 5555 Records, statements, and returns
• 5556 Regulations
• 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
• 5558 Authority of enforcement officers
• 5559 Determinations
• 5560 Other provisions applicable
• 5561 Exemptions to meet the requirements of the national defense
• 5562 Exemptions from certain requirements in cases of disaster
• 5601 Criminal penalties
• 5602 Penalty for tax fraud by distiller
• 5603 Penalty relating to records, returns, and reports
• 5604 Penalties relating to marks, brands, and containers
• 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
• 5606 Penalty relating to containers of distilled spirits
• 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
• 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
• 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
• 5610 Disposal of forfeited equipment and material for distilling
• 5611 Release of distillery before judgment
• 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
• 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
• 5614 Burden of proof in cases of seizure of spirits
• 5615 Property subject to forfeiture
• 5661 Penalty and forfeiture for violation of laws and regulations relating to wine
• 5662 Penalty for alteration of wine labels
• 5663 Cross reference
• 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
• 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
• 5673 Forfeiture for flagrant and willful removal of beer without taxpayment
• 5674 Penalty for unlawful production or removal of beer
• 5675 Penalty for intentional removal or defacement of brewer's marks and brands
• 5676 [§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
• 5681 Penalty relating to signs
• 5682 Penalty for breaking locks or gaining access
• 5683 Penalty and forfeiture for removal of liquors under improper brands
• 5684 Penalties relating to the payment and collection of liquor taxes
• 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
• 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
• 5687 Penalty for offenses not specifically covered
• 5688 Disposition and release of seized property
• 5689 [§5689. Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
• 5690 Definition of the term "person"
• 5691 [§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
• 5692 [§5692. Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235]
• 5701 Rate of tax
• 5702 Definitions
• 5703 Liability for tax and method of payment
• 5704 Exemption from tax
• 5705 Credit, refund, or allowance of tax
• 5706 Drawback of tax
• 5707 [§5707. Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150]
• 5708 Losses caused by disaster
• 5711 Bond
• 5712 Application for permit
• 5713 Permit
• 5721 Inventories
• 5722 Reports
• 5723 Packages, marks, labels, and notices
• 5731 Imposition and rate of tax
• 5732 Payment of tax
• 5733 Provisions relating to liability for occupational taxes
• 5734 Application of State laws
• 5741 Records to be maintained
• 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
• 5752 Restrictions relating to marks, labels, notices, and packages
• 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
• 5754 Restriction on importation of previously exported tobacco products
• 5761 Civil penalties
• 5762 Criminal penalties
• 5763 Forfeitures
• 5801 Imposition of tax
• 5802 Registration of importers, manufacturers, and dealers
• 5811 Transfer tax
• 5812 Transfers
• 5821 Making tax
• 5822 Making
• 5841 Registration of firearms
• 5842 Identification of firearms
• 5843 Records and returns
• 5844 Importation
• 5845 Definitions
• 5846 Other laws applicable
• 5847 Effect on other laws
• 5848 Restrictive use of information
• 5849 Citation of chapter
• 5851 Special (occupational) tax exemption
• 5852 General transfer and making tax exemption
• 5853 Transfer and making tax exemption available to certain governmental entities
• 5854 Exportation of firearms exempt from transfer tax
• 5861 Prohibited acts
• 5871 Penalties
• 5872 Forfeitures
• 5881 Greenmail
• 5891 Structured settlement factoring transactions
• 6001 Notice or regulations requiring records, statements, and special returns
• 6011 General requirement of return, statement, or list
• 6012 Persons required to make returns of income
• 6013 Joint returns of income tax by husband and wife
• 6014 Income tax return—tax not computed by taxpayer
• 6015 Relief from joint and several liability on joint return
• 6016 [§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260]
• 6017 Self-employment tax returns
• 6017A [§6017A. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• 6018 Estate tax returns
• 6019 Gift tax returns
• 6020 Returns prepared for or executed by Secretary
• 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
• 6031 Return of partnership income
• 6032 Returns of banks with respect to common trust funds
• 6033 Returns by exempt organizations
• 6034 Returns by certain trusts
• 6034A Information to beneficiaries of estates and trusts
• 6035 Basis information to persons acquiring property from decedent
• 6036 Notice of qualification as executor or receiver
• 6037 Return of S corporation
• 6038 Information reporting with respect to certain foreign corporations and partnerships
• 6038A Information with respect to certain foreign-owned corporations
• 6038B Notice of certain transfers to foreign persons
• 6038C Information with respect to foreign corporations engaged in U.S. business
• 6038D Information with respect to foreign financial assets
• 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
• 6039 Returns required in connection with certain options
• 6039A [§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]
• 6039B [§6039B. Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
• 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
• 6039D Returns and records with respect to certain fringe benefit plans
• 6039E Information concerning resident status
• 6039F Notice of large gifts received from foreign persons
• 6039G Information on individuals losing United States citizenship
• 6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
• 6039I Returns and records with respect to employer-owned life insurance contracts
• 6039J Information reporting with respect to Commodity Credit Corporation transactions
• 6040 Cross references
• 6041 Information at source
• 6041A Returns regarding payments of remuneration for services and direct sales
• 6042 Returns regarding payments of dividends and corporate earnings and profits
• 6043 Liquidating, etc., transactions
• 6043A Returns relating to taxable mergers and acquisitions
• 6044 Returns regarding payments of patronage dividends
• 6045 Returns of brokers
• 6045A Information required in connection with transfers of covered securities to brokers
• 6045B Returns relating to actions affecting basis of specified securities
• 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• 6046A Returns as to interests in foreign partnerships
• 6047 Information relating to certain trusts and annuity plans
• 6048 Information with respect to certain foreign trusts
• 6049 Returns regarding payments of interest
• 6050 [§6050. Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276]
• 6050A Reporting requirements of certain fishing boat operators
• 6050B Returns relating to unemployment compensation
• 6050C [§6050C. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 6050D Returns relating to energy grants and financing
• 6050E State and local income tax refunds
• 6050F Returns relating to social security benefits
• 6050G Returns relating to certain railroad retirement benefits
• 6050H Returns relating to mortgage interest received in trade or business from individuals
• 6050I Returns relating to cash received in trade or business, etc.
• 6050J Returns relating to foreclosures and abandonments of security
• 6050K Returns relating to exchanges of certain partnership interests
• 6050L Returns relating to certain donated property
• 6050M Returns relating to persons receiving contracts from Federal executive agencies
• 6050N Returns regarding payments of royalties
• 6050P Returns relating to the cancellation of indebtedness by certain entities
• 6050Q Certain long-term care benefits
• 6050R Returns relating to certain purchases of fish
• 6050S Returns relating to higher education tuition and related expenses
• 6050T Returns relating to credit for health insurance costs of eligible individuals
• 6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements
• 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
• 6050W Returns relating to payments made in settlement of payment card and third party network transactions
• 6050X Information with respect to certain fines, penalties, and other amounts
• 6050Y Returns relating to certain life insurance contract transactions
• 6050Z Reports relating to long-term care premium statements
• 6051 Receipts for employees
• 6052 Returns regarding payment of wages in the form of group-term life insurance
• 6053 Reporting of tips
• 6055 Reporting of health insurance coverage
• 6056 Certain employers required to report on health insurance coverage
• 6057 Annual registration, etc.
• 6058 Information required in connection with certain plans of deferred compensation
• 6059 Periodic report of actuary
• 6060 Information returns of tax return preparers
• 6061 Signing of returns and other documents
• 6062 Signing of corporation returns
• 6063 Signing of partnership returns
• 6064 Signature presumed authentic
• 6065 Verification of returns
• 6071 Time for filing returns and other documents
• 6072 Time for filing income tax returns
• 6073 [§6073. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792]
• 6074 [§6074. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260]
• 6075 Time for filing estate and gift tax returns
• 6076 [§6076. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 6081 Extension of time for filing returns
• 6091 Place for filing returns or other documents
• 6096 Designation by individuals
• 6101 Period covered by returns or other documents
• 6102 Computations on returns or other documents
• 6103 Confidentiality and disclosure of returns and return information
• 6104 Publicity of information required from certain exempt organizations and certain trusts
• 6105 Confidentiality of information arising under treaty obligations
• 6106 [§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
• 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
• 6108 Statistical publications and studies
• 6109 Identifying numbers
• 6110 Public inspection of written determinations
• 6111 Disclosure of reportable transactions
• 6112 Material advisors of reportable transactions must keep lists of advisees, etc.
• 6113 Disclosure of nondeductibility of contributions
• 6114 Treaty-based return positions
• 6115 Disclosure related to quid pro quo contributions
• 6116 Requirement for prisons located in United States to provide information for tax administration
• 6117 Cross reference
• 6151 Time and place for paying tax shown on returns
• 6152 [§6152. Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
• 6153 [§6153. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), July 18, 1984, 98 Stat. 792]
• 6154 [§6154. Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
• 6155 Payment on notice and demand
• 6156 [§6156. Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
• 6157 Payment of Federal unemployment tax on quarterly or other time period basis
• 6158 [§6158. Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
• 6159 Agreements for payment of tax liability in installments
• 6161 Extension of time for paying tax
• 6162 [§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
• 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
• 6164 Extension of time for payment of taxes by corporations expecting carrybacks
• 6165 Bonds where time to pay tax or deficiency has been extended
• 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• 6166A [§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315]
• 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
• 6201 Assessment authority
• 6202 Establishment by regulations of mode or time of assessment
• 6203 Method of assessment
• 6204 Supplemental assessments
• 6205 Special rules applicable to certain employment taxes
• 6206 Special rules applicable to excessive claims under certain sections
• 6207 Cross references
• 6211 Definition of a deficiency
• 6212 Notice of deficiency
• 6213 Restrictions applicable to deficiencies; petition to Tax Court
• 6214 Determinations by Tax Court
• 6215 Assessment of deficiency found by Tax Court
• 6216 Cross references
• 6221 Determination at partnership level
• 6222 Partner's return must be consistent with partnership return
• 6223 Partners bound by actions of partnership
• 6225 Partnership adjustment by Secretary
• 6226 Alternative to payment of imputed underpayment by partnership
• 6227 Administrative adjustment request by partnership
• 6231 Notice of proceedings and adjustment
• 6232 Assessment, collection, and payment
• 6233 Interest and penalties
• 6234 Judicial review of partnership adjustment
• 6235 Period of limitations on making adjustments
• 6241 Definitions and special rules
• 6301 Collection authority
• 6302 Mode or time of collection
• 6303 Notice and demand for tax
• 6304 Fair tax collection practices
• 6305 Collection of certain liability
• 6306 Qualified tax collection contracts
• 6307 Special compliance personnel program account
• 6311 Payment of tax by commercially acceptable means
• 6312 [§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5]
• 6313 Fractional parts of a cent
• 6314 Receipt for taxes
• 6315 Payments of estimated income tax
• 6316 Payment by foreign currency
• 6317 Payments of Federal unemployment tax for calendar quarter
• 6320 Notice and opportunity for hearing upon filing of notice of lien
• 6321 Lien for taxes
• 6322 Period of lien
• 6323 Validity and priority against certain persons
• 6324 Special liens for estate and gift taxes
• 6324A Special lien for estate tax deferred under section 6166
• 6324B Special lien for additional estate tax attributable to farm, etc., valuation
• 6325 Release of lien or discharge of property
• 6326 Administrative appeal of liens
• 6327 Cross references
• 6330 Notice and opportunity for hearing before levy
• 6331 Levy and distraint
• 6332 Surrender of property subject to levy
• 6333 Production of books
• 6334 Property exempt from levy
• 6335 Sale of seized property
• 6336 Sale of perishable goods
• 6337 Redemption of property
• 6338 Certificate of sale; deed of real property
• 6339 Legal effect of certificate of sale of personal property and deed of real property
• 6340 Records of sale
• 6341 Expense of levy and sale
• 6342 Application of proceeds of levy
• 6343 Authority to release levy and return property
• 6344 Cross references
• 6361 [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI, §11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
• 6401 Amounts treated as overpayments
• 6402 Authority to make credits or refunds
• 6403 Overpayment of installment
• 6404 Abatements
• 6405 Reports of refunds and credits
• 6406 Prohibition of administrative review of decisions
• 6407 Date of allowance of refund or credit
• 6408 State escheat laws not to apply
• 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs
• 6411 Tentative carryback and refund adjustments
• 6412 Floor stocks refunds
• 6413 Special rules applicable to certain employment taxes
• 6414 Income tax withheld
• 6415 Credits or refunds to persons who collected certain taxes
• 6416 Certain taxes on sales and services
• 6417 Elective payment of applicable credits
• 6418 Transfer of certain credits
• 6419 Excise tax on wagering
• 6420 Gasoline used on farms
• 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• 6422 Cross references
• 6423 Conditions to allowance in the case of alcohol and tobacco taxes
• 6424 [§6424. Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
• 6425 Adjustment of overpayment of estimated income tax by corporation
• 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 6427 Fuels not used for taxable purposes
• 6428 2020 recovery rebates for individuals
• 6428A Additional 2020 recovery rebates for individuals
• 6428B 2021 recovery rebates to individuals
• 6429 [§6429. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
• 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• 6431 [§6431. Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138]
• 6432 Continuation coverage premium assistance
• 6433 Saver's Match
• 6501 Limitations on assessment and collection
• 6502 Collection after assessment
• 6503 Suspension of running of period of limitation
• 6504 Cross references
• 6511 Limitations on credit or refund
• 6512 Limitations in case of petition to Tax Court
• 6513 Time return deemed filed and tax considered paid
• 6514 Credits or refunds after period of limitation
• 6515 Cross references
• 6521 Mitigation of effect of limitation in case of related taxes under different chapters
• 6531 Periods of limitation on criminal prosecutions
• 6532 Periods of limitation on suits
• 6533 Cross references
• 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 6602 Interest on erroneous refund recoverable by suit
• 6603 Deposits made to suspend running of interest on potential underpayments, etc.
• 6611 Interest on overpayments
• 6612 Cross references
• 6621 Determination of rate of interest
• 6622 Interest compounded daily
• 6631 Notice requirements
• 6651 Failure to file tax return or to pay tax
• 6652 Failure to file certain information returns, registration statements, etc.
• 6653 Failure to pay stamp tax
• 6654 Failure by individual to pay estimated income tax
• 6655 Failure by corporation to pay estimated income tax
• 6656 Failure to make deposit of taxes
• 6657 Bad checks
• 6658 Coordination with title 11
• 6659 [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
• 6662 Imposition of accuracy-related penalty on underpayments
• 6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• 6663 Imposition of fraud penalty
• 6664 Definitions and special rules
• 6665 Applicable rules
• 6671 Rules for application of assessable penalties
• 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
• 6673 Sanctions and costs awarded by courts
• 6674 Fraudulent statement or failure to furnish statement to employee
• 6675 Excessive claims with respect to the use of certain fuels
• 6676 Erroneous claim for refund or credit
• 6677 Failure to file information with respect to certain foreign trusts
• 6678 [§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
• 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• 6680 [§6680. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
• 6681 [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
• 6682 False information with respect to withholding
• 6683 [§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
• 6684 Assessable penalties with respect to liability for tax under chapter 42
• 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• 6686 Failure to file returns or supply information by DISC or former FSC
• 6687 [§6687. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• 6688 Assessable penalties with respect to information required to be furnished under section 7654
• 6689 Failure to file notice of redetermination of foreign tax
• 6690 Fraudulent statement or failure to furnish statement to plan participant
• 6691 [§6691. Reserved]
• 6692 Failure to file actuarial report
• 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 6694 Understatement of taxpayer's liability by tax return preparer
• 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
• 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
• 6696 Rules applicable with respect to sections 6694, 6695, and 6695A
• 6697 [§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554]
• 6698 Failure to file partnership return
• 6698A [§6698A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]
• 6699 Failure to file S corporation return
• 6700 Promoting abusive tax shelters, etc.
• 6701 Penalties for aiding and abetting understatement of tax liability
• 6702 Frivolous tax submissions
• 6703 Rules applicable to penalties under sections 6700, 6701, and 6702
• 6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
• 6705 Failure by broker to provide notice to payors
• 6706 Original issue discount information requirements
• 6707 Failure to furnish information regarding reportable transactions
• 6707A Penalty for failure to include reportable transaction information with return
• 6708 Failure to maintain lists of advisees with respect to reportable transactions
• 6709 Penalties with respect to mortgage credit certificates
• 6710 Failure to disclose that contributions are nondeductible
• 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• 6712 Failure to disclose treaty-based return positions
• 6713 Disclosure or use of information by preparers of returns
• 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
• 6715 Dyed fuel sold for use or used in taxable use, etc.
• 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
• 6716 [§6716. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]
• 6717 Refusal of entry
• 6718 Failure to display tax registration on vessels
• 6719 Failure to register or reregister
• 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• 6720A Penalty with respect to certain adulterated fuels
• 6720B Fraudulent identification of exempt use property
• 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
• 6721 Failure to file correct information returns
• 6722 Failure to furnish correct payee statements
• 6723 Failure to comply with other information reporting requirements
• 6724 Waiver; definitions and special rules
• 6725 Failure to report information under section 4101
• 6751 Procedural requirements
• 6801 Authority for establishment, alteration, and distribution
• 6802 Supply and distribution
• 6803 Accounting and safeguarding
• 6804 Attachment and cancellation
• 6805 Redemption of stamps
• 6806 Occupational tax stamps
• 6807 Stamping, marking, and branding seized goods
• 6808 Special provisions relating to stamps
• 6851 Termination assessments of income tax
• 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
• 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• 6863 Stay of collection of jeopardy assessments
• 6864 Termination of extended period for payment in case of carryback
• 6867 Presumptions where owner of large amount of cash is not identified
• 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• 6872 Suspension of period on assessment
• 6873 Unpaid claims
• 6901 Transferred assets
• 6902 Provisions of special application to transferees
• 6903 Notice of fiduciary relationship
• 6904 Prohibition of injunctions
• 6905 Discharge of executor from personal liability for decedent's income and gift taxes
• 7001 Collection of foreign items
• 7011 Registration—persons paying a special tax
• 7012 Cross references
• 7101 Form of bonds
• 7102 Single bond in lieu of multiple bonds
• 7103 Cross references—Other provisions for bonds
• 7121 Closing agreements
• 7122 Compromises
• 7123 Appeals dispute resolution procedures
• 7124 Cross references
• 7201 Attempt to evade or defeat tax
• 7202 Willful failure to collect or pay over tax
• 7203 Willful failure to file return, supply information, or pay tax
• 7204 Fraudulent statement or failure to make statement to employees
• 7205 Fraudulent withholding exemption certificate or failure to supply information
• 7206 Fraud and false statements
• 7207 Fraudulent returns, statements, or other documents
• 7208 Offenses relating to stamps
• 7209 Unauthorized use or sale of stamps
• 7210 Failure to obey summons
• 7211 False statements to purchasers or lessees relating to tax
• 7212 Attempts to interfere with administration of internal revenue laws
• 7213 Unauthorized disclosure of information
• 7213A Unauthorized inspection of returns or return information
• 7214 Offenses by officers and employees of the United States
• 7215 Offenses with respect to collected taxes
• 7216 Disclosure or use of information by preparers of returns
• 7217 Prohibition on executive branch influence over taxpayer audits and other investigations
• 7231 Failure to obtain license for collection of foreign items
• 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
• 7233 [§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
• 7234 [§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
• 7235 [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
• 7236 [§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
• 7237 [§§7237, 7238. Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
• 7239 [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
• 7240 [§7240. Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
• 7241 [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 7261 Representation that retailers' excise tax is excluded from price of article
• 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
• 7263 [§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
• 7264 [§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
• 7265 [§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
• 7266 [§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
• 7267 [§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• 7268 Possession with intent to sell in fraud of law or to evade tax
• 7269 Failure to produce records
• 7270 Insurance policies
• 7271 Penalties for offenses relating to stamps
• 7272 Penalty for failure to register or reregister
• 7273 Penalties for offenses relating to special taxes
• 7274 [§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• 7275 Penalty for offenses relating to certain airline tickets and advertising
• 7301 Property subject to tax
• 7302 Property used in violation of internal revenue laws
• 7303 Other property subject to forfeiture
• 7304 Penalty for fraudulently claiming drawback
• 7321 Authority to seize property subject to forfeiture
• 7322 Delivery of seized personal property to United States marshal
• 7323 Judicial action to enforce forfeiture
• 7324 Special disposition of perishable goods
• 7325 Personal property valued at $100,000 or less
• 7326 [§7326. Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
• 7327 Customs laws applicable
• 7328 Cross references
• 7341 Penalty for sales to evade tax
• 7342 Penalty for refusal to permit entry or examination
• 7343 Definition of term "person"
• 7344 Extended application of penalties relating to officers of the Treasury Department
• 7345 Revocation or denial of passport in case of certain tax delinquencies
• 7401 Authorization
• 7402 Jurisdiction of district courts
• 7403 Action to enforce lien or to subject property to payment of tax
• 7404 Authority to bring civil action for estate taxes
• 7405 Action for recovery of erroneous refunds
• 7406 Disposition of judgments and moneys recovered
• 7407 Action to enjoin tax return preparers
• 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
• 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
• 7410 Cross references
• 7421 Prohibition of suits to restrain assessment or collection
• 7422 Civil actions for refund
• 7423 Repayments to officers or employees
• 7424 Intervention
• 7425 Discharge of liens
• 7426 Civil actions by persons other than taxpayers
• 7427 Tax return preparers
• 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• 7429 Review of jeopardy levy or assessment procedures
• 7430 Awarding of costs and certain fees
• 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
• 7432 Civil damages for failure to release lien
• 7433 Civil damages for certain unauthorized collection actions
• 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• 7434 Civil damages for fraudulent filing of information returns
• 7435 Civil damages for unauthorized enticement of information disclosure
• 7436 Proceedings for determination of employment status
• 7437 Cross references
• 7441 Status
• 7442 Jurisdiction
• 7443 Membership
• 7443A Special trial judges
• 7443B [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110]
• 7444 Organization
• 7445 Offices
• 7446 Times and places of sessions
• 7447 Retirement
• 7447A Retirement for special trial judges
• 7448 Annuities to surviving spouses and dependent children of judges and special trial judges
• 7451 Petitions
• 7452 Representation of parties
• 7453 Rules of practice, procedure, and evidence
• 7454 Burden of proof in fraud, foundation manager, and transferee cases
• 7455 Service of process
• 7456 Administration of oaths and procurement of testimony
• 7457 Witness fees
• 7458 Hearings
• 7459 Reports and decisions
• 7460 Provisions of special application to divisions
• 7461 Publicity of proceedings
• 7462 Publication of reports
• 7463 Disputes involving $50,000 or less
• 7464 Intervention by trustee of debtor's estate
• 7465 Provisions of special application to transferees
• 7466 Judicial conduct and disability procedures
• 7470 Administration
• 7470A Judicial conference
• 7471 Employees
• 7472 Expenditures
• 7473 Disposition of fees
• 7474 Fee for transcript of record
• 7475 Practice fee
• 7476 Declaratory judgments relating to qualification of certain retirement plans
• 7477 Declaratory judgments relating to value of certain gifts
• 7478 Declaratory judgments relating to status of certain governmental obligations
• 7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
• 7481 Date when Tax Court decision becomes final
• 7482 Courts of review
• 7483 Notice of appeal
• 7484 Change of incumbent in office
• 7485 Bond to stay assessment and collection
• 7486 Refund, credit, or abatement of amounts disallowed
• 7487 Cross references
• 7491 Burden of proof
• 7501 Liability for taxes withheld or collected
• 7502 Timely mailing treated as timely filing and paying
• 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
• 7504 Fractional parts of a dollar
• 7505 Sale of personal property acquired by the United States
• 7506 Administration of real estate acquired by the United States
• 7507 Exemption of insolvent banks from tax
• 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
• 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
• 7509 Expenditures incurred by the United States Postal Service
• 7510 Exemption from tax of domestic goods purchased for the United States
• 7511 [§7511. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77]
• 7512 Separate accounting for certain collected taxes, etc.
• 7513 Reproduction of returns and other documents
• 7514 Authority to prescribe or modify seals
• 7515 [§7515. Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
• 7516 Supplying training and training aids on request
• 7517 Furnishing on request of statement explaining estate or gift valuation
• 7518 Tax incentives relating to merchant marine capital construction funds
• 7519 Required payments for entities electing not to have required taxable year
• 7520 Valuation tables
• 7521 Procedures involving taxpayer interviews
• 7522 Content of tax due, deficiency, and other notices
• 7523 Graphic presentation of major categories of Federal outlays and income
• 7524 Annual notice of tax delinquency
• 7525 Confidentiality privileges relating to taxpayer communications
• 7526 Low-income taxpayer clinics
• 7526A Return preparation programs for applicable taxpayers
• 7527 Advance payment of credit for health insurance costs of eligible individuals
• 7527A Advance payment of child tax credit
• 7528 Internal Revenue Service user fees
• 7529 Notification of suspected identity theft
• 7530 Application of earned income tax credit to possessions of the United States
• 7601 Canvass of districts for taxable persons and objects
• 7602 Examination of books and witnesses
• 7603 Service of summons
• 7604 Enforcement of summons
• 7605 Time and place of examination
• 7606 Entry of premises for examination of taxable objects
• 7607 [§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, §213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
• 7608 Authority of internal revenue enforcement officers
• 7609 Special procedures for third-party summonses
• 7610 Fees and costs for witnesses
• 7611 Restrictions on church tax inquiries and examinations
• 7612 Special procedures for summonses for computer software
• 7613 Cross references
• 7621 Internal revenue districts
• 7622 Authority to administer oaths and certify
• 7623 Expenses of detection of underpayments and fraud, etc.
• 7624 Reimbursement to State and local law enforcement agencies
• 7641 [§7641. Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
• 7651 Administration and collection of taxes in possessions
• 7652 Shipments to the United States
• 7653 Shipments from the United States
• 7654 Coordination of United States and certain possession individual income taxes
• 7655 Cross references
• 7701 Definitions
• 7702 Life insurance contract defined
• 7702A Modified endowment contract defined
• 7702B Treatment of qualified long-term care insurance
• 7703 Determination of marital status
• 7704 Certain publicly traded partnerships treated as corporations
• 7705 Certified professional employer organizations
• 7801 Authority of Department of the Treasury
• 7802 Internal Revenue Service Oversight Board
• 7803 Commissioner of Internal Revenue; other officials
• 7804 Other personnel
• 7805 Rules and regulations
• 7806 Construction of title
• 7807 Rules in effect upon enactment of this title
• 7808 Depositaries for collections
• 7809 Deposit of collections
• 7810 Revolving fund for redemption of real property
• 7811 Taxpayer Assistance Orders
• 7812 Streamlined critical pay authority for information technology positions
• 7851 Applicability of revenue laws
• 7852 Other applicable rules
• 7871 Indian tribal governments treated as States for certain purposes
• 7872 Treatment of loans with below-market interest rates
• 7873 Income derived by Indians from exercise of fishing rights
• 7874 Rules relating to expatriated entities and their foreign parents
• 8001 Authorization
• 8002 Membership
• 8003 Election of chairman and vice chairman
• 8004 Appointment and compensation of staff
• 8005 Payment of expenses
• 8021 Powers
• 8022 Duties
• 8023 Additional powers to obtain data
• 9001 Short title
• 9002 Definitions
• 9003 Condition for eligibility for payments
• 9004 Entitlement of eligible candidates to payments
• 9005 Certification by Commission
• 9006 Payments to eligible candidates
• 9007 Examinations and audits; repayments
• 9008 Payments for presidential nominating conventions
• 9009 Reports to Congress; regulations
• 9010 Participation by Commission in judicial proceedings
• 9011 Judicial review
• 9012 Criminal penalties
• 9013 [§9013. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(8), Mar. 23, 2018, 132 Stat. 1212]
• 9031 Short title
• 9032 Definitions
• 9033 Eligibility for payments
• 9034 Entitlement of eligible candidates to payments
• 9035 Qualified campaign expense limitations
• 9036 Certification by Commission
• 9037 Payments to eligible candidates
• 9038 Examinations and audits; repayments
• 9039 Reports to Congress; regulations
• 9040 Participation by Commission in judicial proceedings
• 9041 Judicial review
• 9042 Criminal penalties
• 9500 Short title
• 9501 Black Lung Disability Trust Fund
• 9502 Airport and Airway Trust Fund
• 9503 Highway Trust Fund
• 9504 Sport Fish Restoration and Boating Trust Fund
• 9505 Harbor Maintenance Trust Fund
• 9506 Inland Waterways Trust Fund
• 9507 Hazardous Substance Superfund
• 9508 Leaking Underground Storage Tank Trust Fund
• 9509 Oil Spill Liability Trust Fund
• 9510 Vaccine Injury Compensation Trust Fund
• 9511 Patient-Centered Outcomes Research Trust Fund
• 9601 Transfer of amounts
• 9602 Management of Trust Funds
• 9701 Definitions of general applicability
• 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
• 9703 Plan benefits
• 9704 Liability of assigned operators
• 9705 Transfers
• 9706 Assignment of eligible beneficiaries
• 9707 Failure to pay premium
• 9708 Effect on pending claims or obligations
• 9711 Continued obligations of individual employer plans
• 9712 Establishment and coverage of 1992 UMWA Benefit Plan
• 9721 Civil enforcement
• 9722 Sham transactions
• 9801 Increased portability through limitation on preexisting condition exclusions
• 9802 Prohibiting discrimination against individual participants and beneficiaries based on health status
• 9803 Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
• 9804 [§9804. Renumbered §9831]
• 9805 [§9805. Renumbered §9832]
• 9806 [§9806. Renumbered §9833]
• 9811 Standards relating to benefits for mothers and newborns
• 9812 Parity in mental health and substance use disorder benefits
• 9813 Coverage of dependent students on medically necessary leave of absence
• 9815 1 Additional market reforms
• 9816 Preventing surprise medical bills
• 9817 Ending surprise air ambulance bills
• 9818 Continuity of care
• 9819 Maintenance of price comparison tool
• 9820 Protecting patients and improving the accuracy of provider directory information
• 9822 1 Other patient protections
• 9823 Air ambulance report requirements
• 9824 Increasing transparency by removing gag clauses on price and quality information
• 9825 Reporting on pharmacy benefits and drug costs
• 9831 General exceptions
• 9832 Definitions
• 9833 Regulations
• 9834 Enforcement