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Internal Revenue Code (Title 26 U.S.C.)
2,162 sections.
Subtitle A—Income Taxes911 sections
CHAPTER 1—NORMAL TAXES AND SURTAXES877 sections
Subchapter A—Determination of Tax Liability109 sections
PART I—TAX ON INDIVIDUALS5 sections
PART II—TAX ON CORPORATIONS2 sections
PART III—CHANGES IN RATES DURING A TAXABLE YEAR1 section
PART IV—CREDITS AGAINST TAX93 sections
Subpart A—Nonrefundable Personal Credits
Subpart B—Other Credits
27 Taxes of foreign countries and possessions of the United States 28 Renumbered § 45C 29 Renumbered § 45K 30 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037 30A Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206 30B Alternative motor vehicle credit 30C Alternative fuel vehicle refueling property credit 30D Clean vehicle credit Subpart C—Refundable Credits
Subpart D—Business Related Credits
38 General business credit 39 Carryback and carryforward of unused credits 40 Alcohol, etc., used as fuel 40A Biodiesel and renewable diesel used as fuel 40B Sustainable aviation fuel credit 41 Credit for increasing research activities 42 Low-income housing credit 43 Enhanced oil recovery credit 44 Expenditures to provide access to disabled individuals 44A Renumbered § 21 44B Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833 44C Renumbered § 23 44D Renumbered § 29 44E Renumbered § 40 44F Renumbered § 30 44G Renumbered § 41 44H Renumbered § 45C 45 Electricity produced from certain renewable resources, etc. 45A Indian employment credit 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power facilities 45K Credit for producing fuel from a nonconventional source 45L New energy efficient home credit 45M Repealed.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 Subpart E—Rules for Computing Investment Credit
Subpart F—Rules for Computing Work Opportunity Credit
Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability
PART VI—ALTERNATIVE MINIMUM TAX6 sections
PART VII—BASE EROSION AND ANTI-ABUSE TAX1 section
Part VIIIRepealed 1 section
Subchapter B—Computation of Taxable Income206 sections
PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.8 sections
PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME21 sections
71 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089 72 Annuities; certain proceeds of endowment and life insurance contracts 73 Services of child 74 Prizes and awards 75 Dealers in tax-exempt securities 76 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765 77 Commodity credit loans 78 Gross up for deemed paid foreign tax credit 79 Group-term life insurance purchased for employees 80 Restoration of value of certain securities 81 Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387 82 Reimbursement of moving expenses 83 Property transferred in connection with performance of services 84 Transfer of appreciated property to political organizations 85 Unemployment compensation 86 Social security and tier 1 railroad retirement benefits 87 Alcohol and biodiesel fuels credits 88 Certain amounts with respect to nuclear decommissioning costs 89 Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830 90 Illegal Federal irrigation subsidies 91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME54 sections
101 Certain death benefits 102 Gifts and inheritances 103 Interest on State and local bonds 103A Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657 104 Compensation for injuries or sickness 105 Amounts received under accident and health plans 106 Contributions by employer to accident and health plans 107 Rental value of parsonages 108 Income from discharge of indebtedness 109 Improvements by lessee on lessor’s property 110 Qualified lessee construction allowances for short-term leases 111 Recovery of tax benefit items 112 Certain combat zone compensation of members of the Armed Forces 113 Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520 114 Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423 115 Income of States, municipalities, etc. 116 Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250 117 Qualified scholarships 118 Contributions to the capital of a corporation 119 Meals or lodging furnished for the convenience of the employer 120 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039 121 Exclusion of gain from sale of principal residence 122 Certain reduced uniformed services retirement pay 123 Amounts received under insurance contracts for certain living expenses 124 Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520 125 Cafeteria plans 126 Certain cost-sharing payments 127 Educational assistance programs 128 Employer contributions to Trump accounts 129 Dependent care assistance programs 130 Certain personal injury liability assignments 131 Certain foster care payments 132 Certain fringe benefits 133 Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833 134 Certain military benefits 135 Income from United States savings bonds used to pay higher education tuition and fees 136 Energy conservation subsidies provided by public utilities 137 Adoption assistance programs 138 Medicare Advantage MSA 139 Disaster relief payments 139A Federal subsidies for prescription drug plans 139B Benefits provided to volunteer firefighters and emergency medical responders 139C Certain disability-related first responder retirement payments 139D Indian health care benefits 139E Indian general welfare benefits 139F Certain amounts received by wrongfully incarcerated individuals 139G Assignments to Alaska Native Settlement Trusts 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction 139I Continuation coverage premium assistance 139J Certain contributions to Trump accounts 139K Scholarships for qualified elementary or secondary education expenses of eligible students 139L Interest on loans secured by rural or agricultural real property 139M Compensation for losses or damages resulting from certain wildfires 140 Cross references to other Acts PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS10 sections
Subpart A—Private Activity Bonds
Subpart B—Requirements Applicable to All State and Local Bonds
Subpart C—Definitions and Special Rules
PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS3 sections
PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS48 sections
161 Allowance of deductions 162 Trade or business expenses 163 Interest 164 Taxes 165 Losses 166 Bad debts 167 Depreciation 168 Accelerated cost recovery system 169 Amortization of pollution control facilities 170 Charitable, etc., contributions and gifts 171 Amortizable bond premium 172 Net operating loss deduction 173 Circulation expenditures 174 Amortization of research and experimental expenditures 174A Domestic research or experimental expenditures 175 Soil and water conservation expenditures; endangered species recovery expenditures 176 Payments with respect to employees of certain foreign corporations 177 Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181 178 Amortization of cost of acquiring a lease 179 Election to expense certain depreciable business assets 179A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations 179C Election to expense certain refineries 179D Energy efficient commercial buildings deduction 179E Election to expense advanced mine safety equipment 180 Expenditures by farmers for fertilizer, etc. 181 Treatment of certain qualified productions 182 Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221 183 Activities not engaged in for profit 184 Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520 185 Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181 186 Recoveries of damages for antitrust violations, etc. 187 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769 188 Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520 189 Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly 191 Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239 192 Contributions to black lung benefit trust 193 Tertiary injectants 194 Treatment of reforestation expenditures 194A Contributions to employer liability trusts 195 Start-up expenditures 196 Deduction for certain unused business credits 197 Amortization of goodwill and certain other intangibles 198 Expensing of environmental remediation costs 198A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042 199 Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126 199A Qualified business income PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS16 sections
211 Allowance of deductions 212 Expenses for production of income 213 Medical, dental, etc., expenses 214 Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565 215 Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder 217 Moving expenses 218 Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778 219 Retirement savings 220 Archer MSAs 221 Interest on education loans 222 Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041 223 Health savings accounts 224 Qualified tips 225 Qualified overtime compensation 226 Cross reference PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS12 sections
241 Allowance of special deductions 242 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769 243 Dividends received by corporations 244 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043 245 Dividends received from certain foreign corporations 245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations 246 Rules applying to deductions for dividends received 246A Dividends received deduction reduced where portfolio stock is debt financed 247 Contributions to Alaska Native Settlement Trusts 248 Organizational expenditures 249 Limitation on deduction of bond premium on repurchase 250 Foreign-derived deduction eligible income and net CFC tested income PART IX—ITEMS NOT DEDUCTIBLE32 sections
261 General rule for disallowance of deductions 262 Personal, living, and family expenses 263 Capital expenditures 263A Capitalization and inclusion in inventory costs of certain expenses 264 Certain amounts paid in connection with insurance contracts 265 Expenses and interest relating to tax-exempt income 266 Carrying charges 267 Losses, expenses, and interest with respect to transactions between related taxpayers 267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities 268 Sale of land with unharvested crop 269 Acquisitions made to evade or avoid income tax 269A Personal service corporations formed or availed of to avoid or evade income tax 269B Stapled entities 270 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572 271 Debts owed by political parties, etc. 272 Disposal of coal or domestic iron ore 273 Holders of life or terminable interest 274 Disallowance of certain entertainment, etc., expenses 275 Certain taxes 276 Certain indirect contributions to political parties 277 Deductions incurred by certain membership organizations in transactions with members 278 Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation 280 Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. 280B Demolition of structures 280C Certain expenses for which credits are allowable 280D Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324 280E Expenditures in connection with the illegal sale of drugs 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes 280G Golden parachute payments 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS1 section
PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS1 section
Subchapter C—Corporate Distributions and Adjustments43 sections
PART I—DISTRIBUTIONS BY CORPORATIONS12 sections
Subpart A—Effects on Recipients
Subpart B—Effects on Corporation
Subpart C—Definitions; Constructive Ownership of Stock
PART II—CORPORATE LIQUIDATIONS10 sections
Subpart A—Effects on Recipients
Subpart B—Effects on Corporation
Subpart CRepealed
341 Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763 342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772 Subpart D—Definition and Special Rule
PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS11 sections
Subpart A—Corporate Organizations
Subpart B—Effects on Shareholders and Security Holders
Subpart C—Effects on Corporations
Subpart D—Special Rule; Definitions
Part IVRepealed 3 sections
370 Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 373 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773 374 Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521 PART V—CARRYOVERS4 sections
PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS1 section
Part VIIRepealed 2 sections
386 Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401 391 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773 Subchapter D—Deferred Compensation, Etc.38 sections
PART I—PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.27 sections
Subpart C—Insolvent Plans
Subpart D—Treatment of Welfare Benefit Funds
Subpart E—Treatment of Transfers to Retiree Health Accounts
PART II—CERTAIN STOCK OPTIONS6 sections
PART III—RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS5 sections
Subpart A—Minimum Funding Standards for Pension Plans
Subpart B—Benefit Limitations Under Single-Employer Plans
Subchapter E—Accounting Periods and Methods of Accounting40 sections
PART I—ACCOUNTING PERIODS4 sections
PART II—METHODS OF ACCOUNTING33 sections
Subpart A—Methods of Accounting in General
Subpart B—Taxable Year for Which Items of Gross Income Included
451 General rule for taxable year of inclusion 452 Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134 453 Installment method 453A Special rules for nondealers 453B Gain or loss on disposition of installment obligations 453C Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388 454 Obligations issued at discount 455 Prepaid subscription income 456 Prepaid dues income of certain membership organizations 457 Deferred compensation plans of State and local governments and tax-exempt organizations 457A Nonqualified deferred compensation from certain tax indifferent parties 458 Magazines, paperbacks, and records returned after the close of the taxable year 460 Special rules for long-term contracts Subpart C—Taxable Year for Which Deductions Taken
461 General rule for taxable year of deduction 462 Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134 463 Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387 464 Limitations on deductions for certain farming expenses 465 Deductions limited to amount at risk 466 Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373 467 Certain payments for the use of property or services 468 Special rules for mining and solid waste reclamation and closing costs 468A Special rules for nuclear decommissioning costs 468B Special rules for designated settlement funds 469 Passive activity losses and credits limited 470 Limitation on deductions allocable to property used by governments or other tax-exempt entities PART III—ADJUSTMENTS3 sections
Subchapter F—Exempt Organizations23 sections
PART II—PRIVATE FOUNDATIONS
PART III—TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
PART IV—FARMERS’ COOPERATIVES
PART V—SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
PART VI—POLITICAL ORGANIZATIONS
PART VII—CERTAIN HOMEOWNERS ASSOCIATIONS
PART VIII—CERTAIN SAVINGS ENTITIES
Subchapter G—Corporations Used to Avoid Income Tax on Shareholders20 sections
PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
PART II—PERSONAL HOLDING COMPANIES
PART IV—DEDUCTION FOR DIVIDENDS PAID
Subchapter H—Banking Institutions13 sections
PART I—RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
581 Definition of bank 582 Bad debts, losses, and gains with respect to securities held by financial institutions 583 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778 584 Common trust funds 585 Reserves for losses on loans of banks 586 Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378 PART II—MUTUAL SAVINGS BANKS, ETC.
591 Deduction for dividends paid on deposits 592 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778 593 Reserves for losses on loans 594 Alternative tax for mutual savings banks conducting life insurance business 595 Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857 597 Treatment of transactions in which Federal financial assistance provided 601 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778 Subchapter I—Natural Resources13 sections
PART III—SALES AND EXCHANGES
PART IV—MINERAL PRODUCTION PAYMENTS
PART V—CONTINENTAL SHELF AREAS
Subchapter J—Estates, Trusts, Beneficiaries, and Decedents33 sections
PART I—ESTATES, TRUSTS, AND BENEFICIARIES31 sections
Subpart A—General Rules for Taxation of Estates and Trusts
Subpart B—Trusts Which Distribute Current Income Only
Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
Subpart D—Treatment of Excess Distributions by Trusts
Subpart E—Grantors and Others Treated as Substantial Owners
PART II—INCOME IN RESPECT OF DECEDENTS2 sections
Subchapter K—Partners and Partnerships30 sections
PART I—DETERMINATION OF TAX LIABILITY9 sections
PART II—CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS19 sections
Subpart A—Contributions to a Partnership
Subpart B—Distributions by a Partnership
Subpart C—Transfers of Interests in a Partnership
Subpart D—Provisions Common to Other Subparts
PART III—DEFINITIONS1 section
Part IVRepealed 1 section
Subchapter L—Insurance Companies31 sections
PART I—LIFE INSURANCE COMPANIES18 sections
Subpart B—Life Insurance Gross Income
Subpart C—Life Insurance Deductions
804 Life insurance deductions 805 General deductions 806 Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142 807 Rules for certain reserves 808 Policyholder dividends deduction 809 Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610 810 Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142 Subpart D—Accounting, Allocation, and Foreign Provisions
811 Accounting provisions 812 Definition of company’s share and policyholder’s share 813 Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423 814 Contiguous country branches of domestic life insurance companies 815 Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143 Subpart E—Definitions and Special Rules
PART II—OTHER INSURANCE COMPANIES5 sections
PART III—PROVISIONS OF GENERAL APPLICATION8 sections
841 Credit for foreign taxes 842 Foreign companies carrying on insurance business 843 Annual accounting period 844 Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142 845 Certain reinsurance agreements 846 Discounted unpaid losses defined 847 Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144 848 Capitalization of certain policy acquisition expenses Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts19 sections
PART I—REGULATED INVESTMENT COMPANIES
PART II—REAL ESTATE INVESTMENT TRUSTS
PART III—PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS
Subchapter N—Tax Based on Income From Sources Within or Without the United States88 sections
PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME5 sections
PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS24 sections
Subpart A—Nonresident Alien Individuals
Subpart B—Foreign Corporations
Subpart C—Tax on Gross Transportation Income
Subpart D—Miscellaneous Provisions
PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES50 sections
Subpart A—Foreign Tax Credit
Subpart B—Earned Income of Citizens or Residents of United States
Subpart D—Possessions of the United States
931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands 932 Coordination of United States and Virgin Islands income taxes 933 Income from sources within Puerto Rico 934 Limitation on reduction in income tax liability incurred to the Virgin Islands 934A Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599 935 Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594 936 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206 937 Residence and source rules involving possessions Subpart F—Controlled Foreign Corporations
951 Amounts included in gross income of United States shareholders 951A Net CFC tested income included in gross income of United States shareholders 951B Amounts included in gross income of foreign controlled United States shareholders 952 Subpart F income defined 953 Insurance income 954 Foreign base company income 955 Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217 956 Investment of earnings in United States property 956A Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825 957 Controlled foreign corporations; United States persons 958 Rules for determining stock ownership 959 Exclusion from gross income of previously taxed earnings and profits 960 Deemed paid credit for subpart F inclusions 961 Adjustments to basis of stock in controlled foreign corporations and of other property 962 Election by individuals to be subject to tax at corporate rates 963 Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58 964 Miscellaneous provisions 965 Treatment of deferred foreign income upon transition to participation exemption system of taxation Subpart G—Export Trade Corporations
Subpart I—Admissibility of Documentation Maintained in Foreign Countries
Subpart J—Foreign Currency Transactions
PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS7 sections
Subpart A—Treatment of Qualifying Corporations
Subpart B—Treatment of Distributions to Shareholders
PART V—INTERNATIONAL BOYCOTT DETERMINATIONS2 sections
Subchapter O—Gain or Loss on Disposition of Property51 sections
PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
PART II—BASIS RULES OF GENERAL APPLICATION
1011 Adjusted basis for determining gain or loss 1012 Basis of property—cost 1013 Basis of property included in inventory 1014 Basis of property acquired from a decedent 1015 Basis of property acquired by gifts and transfers in trust 1016 Adjustments to basis 1017 Discharge of indebtedness 1018 Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410 1019 Property on which lessee has made improvements 1020 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784 1021 Sale of annuities 1022 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300 1023 Cross references 1024 Renumbered § 1023 PART III—COMMON NONTAXABLE EXCHANGES
1031 Exchange of real property held for productive use or investment 1032 Exchange of stock for property 1033 Involuntary conversions 1034 Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839 1035 Certain exchanges of insurance policies 1036 Stock for stock of same corporation 1037 Certain exchanges of United States obligations 1038 Certain reacquisitions of real property 1039 Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521 1040 Transfer of certain farm, etc., real property 1041 Transfers of property between spouses or incident to divorce 1042 Sales of stock to employee stock ownership plans or certain cooperatives 1043 Sale of property to comply with conflict-of-interest requirements 1044 Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133 1045 Rollover of gain from qualified small business stock to another qualified small business stock PART IV—SPECIAL RULES
1051 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 1053 Property acquired before March 1, 1913 1054 Certain stock of Federal National Mortgage Association 1055 Redeemable ground rents 1056 Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641 1057 Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980 1058 Transfers of securities under certain agreements 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends 1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons 1060 Special allocation rules for certain asset acquisitions 1061 Partnership interests held in connection with performance of services 1062 Gain from the sale or exchange of qualified farmland property to qualified farmers 1063 Cross references PART VII—WASH SALES; STRADDLES
Subchapter P—Capital Gains and Losses60 sections
PART I—TREATMENT OF CAPITAL GAINS2 sections
PART II—TREATMENT OF CAPITAL LOSSES2 sections
PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES3 sections
PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES31 sections
1231 Property used in the trade or business and involuntary conversions 1232 Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556 1233 Gains and losses from short sales 1234 Options to buy or sell 1234A Gains or losses from certain terminations 1234B Gains or losses from securities futures contracts 1235 Sale or exchange of patents 1236 Dealers in securities 1237 Real property subdivided for sale 1238 Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521 1239 Gain from sale of depreciable property between certain related taxpayers 1240 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787 1241 Cancellation of lease or distributor’s agreement 1242 Losses on small business investment company stock 1243 Loss of small business investment company 1244 Losses on small business stock 1245 Gain from dispositions of certain depreciable property 1246 Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506 1248 Gain from certain sales or exchanges of stock in certain foreign corporations 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations 1250 Gain from dispositions of certain depreciable realty 1251 Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853 1252 Gain from disposition of farm land 1253 Transfers of franchises, trademarks, and trade names 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties 1255 Gain from disposition of section 126 property 1256 Section 1256 contracts marked to market 1257 Disposition of converted wetlands or highly erodible croplands 1258 Recharacterization of gain from certain financial transactions 1259 Constructive sales treatment for appreciated financial positions 1260 Gains from constructive ownership transactions PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS15 sections
Subpart A—Original Issue Discount
Subpart B—Market Discount on Bonds
Subpart C—Discount on Short-Term Obligations
Subpart D—Miscellaneous Provisions
PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES7 sections
Subpart A—Interest on Tax Deferral
Subpart B—Treatment of Qualified Electing Funds
Subpart C—Election of Mark to Market for Marketable Stock
Subpart D—General Provisions
Subchapter Q—Readjustment of Tax Between Years and Special Limitations14 sections
PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
Part VIRepealed
1346 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788 1347 Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840 1348 Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183 PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate8 sections
Subchapter S—Tax Treatment of S Corporations and Their Shareholders14 sections
PART II—TAX TREATMENT OF SHAREHOLDERS
PART IV—DEFINITIONS; MISCELLANEOUS
Subchapter T—Cooperatives and Their Patrons5 sections
PART I—TAX TREATMENT OF COOPERATIVES
PART II—TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
PART III—DEFINITIONS; SPECIAL RULES
Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas12 sections
PART I—DESIGNATION3 sections
PART II—TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES1 section
PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES6 sections
Subpart A—Empowerment Zone Employment Credit
Subpart B—Additional Expensing
Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments
Subpart D—General Provisions
PART IV—INCENTIVES FOR EDUCATION ZONES1 section
PART V—REGULATIONS1 section
Subchapter V—Title 11 Cases2 sections
Subchapter WRepealed 1 section
Subchapter XRepealed 1 section
Subchapter YRepealed 1 section
Subchapter Z—Opportunity Zones2 sections
CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME3 sections
CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION1 section
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS12 sections
Subchapter A—Nonresident Aliens and Foreign Corporations
Subchapter B—Application of Withholding Provisions
1451 Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844 1461 Liability for withheld tax 1462 Withheld tax as credit to recipient of income 1463 Tax paid by recipient of income 1464 Refunds and credits with respect to withheld tax 1465 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789 CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS4 sections
Chapter 5Repealed 3 sections
1491 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978 1493 Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554 1494 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978 CHAPTER 6—CONSOLIDATED RETURNS11 sections
Subchapter A—Returns and Payment of Tax5 sections
Subchapter B—Related Rules6 sections
PART II—CERTAIN CONTROLLED CORPORATIONS
1561 Limitation on accumulated earnings credit in the case of certain controlled corporations 1562 Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600 1563 Definitions and special rules 1564 Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521 Subtitle B—Estate and Gift Taxes104 sections
CHAPTER 11—ESTATE TAX56 sections
Subchapter A—Estates of Citizens or Residents36 sections
PART II—CREDITS AGAINST TAX
PART IV—TAXABLE ESTATE
2051 Definition of taxable estate 2052 Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 2053 Expenses, indebtedness, and taxes 2054 Losses 2055 Transfers for public, charitable, and religious uses 2056 Bequests, etc., to surviving spouse 2056A Qualified domestic trust 2057 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 2058 State death taxes Subchapter B—Estates of Nonresidents Not Citizens8 sections
Subchapter C—Miscellaneous12 sections
2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks 2202 Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805 2203 Definition of executor 2204 Discharge of fiduciary from personal liability 2205 Reimbursement out of estate 2206 Liability of life insurance beneficiaries 2207 Liability of recipient of property over which decedent had power of appointment 2207A Right of recovery in the case of certain marital deduction property 2207B Right of recovery where decedent retained interest 2208 Certain residents of possessions considered citizens of the United States 2209 Certain residents of possessions considered nonresidents not citizens of the United States 2210 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300 CHAPTER 12—GIFT TAX19 sections
Subchapter A—Determination of Tax Liability
Subchapter B—Transfers
2511 Transfers in general 2512 Valuation of gifts 2513 Gift by husband or wife to third party 2514 Powers of appointment 2515 Treatment of generation-skipping transfer tax 2515A Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302 2516 Certain property settlements 2517 Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868 2518 Disclaimers 2519 Dispositions of certain life estates CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS24 sections
Subchapter B—Generation-Skipping Transfers
Subchapter C—Taxable Amount
Subchapter D—GST Exemption
Subchapter E—Applicable Rate; Inclusion Ratio
Subchapter F—Other Definitions and Special Rules
Subchapter G—Administration
CHAPTER 14—SPECIAL VALUATION RULES4 sections
CHAPTER 15—GIFTS AND BEQUESTS FROM EXPATRIATES1 section
Subtitle C—Employment Taxes59 sections
CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT17 sections
Subchapter A—Tax on Employees
Subchapter B—Tax on Employers
Subchapter C—General Provisions
CHAPTER 22—RAILROAD RETIREMENT TAX ACT9 sections
Subchapter A—Tax on Employees
Subchapter B—Tax on Employee Representatives
Subchapter C—Tax on Employers
Subchapter D—General Provisions
Subchapter E—Tier 2 Tax Rate Determination
CHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACT11 sections
CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX3 sections
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES7 sections
CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES12 sections
Subtitle D—Miscellaneous Excise Taxes174 sections
CHAPTER 31—RETAIL EXCISE TAXES7 sections
Subchapter B—Special Fuels
Subchapter C—Heavy Trucks and Trailers
CHAPTER 32—MANUFACTURERS EXCISE TAXES35 sections
Subchapter A—Automotive and Related Items14 sections
PART I—GAS GUZZLERS2 sections
PART II—TIRES3 sections
PART III—PETROLEUM PRODUCTS9 sections
Subpart A—Motor and Aviation Fuels
Subpart B—Special Provisions Applicable to Fuels Tax
Subchapter B—Coal1 section
Subchapter C—Certain Vaccines2 sections
Subchapter D—Recreational Equipment5 sections
Subchapter ERepealed 1 section
Subchapter F—Special Provisions Applicable to Manufacturers Tax5 sections
Subchapter G—Exemptions, Registration, Etc.7 sections
4221 Certain tax-free sales 4222 Registration 4223 Special rules relating to further manufacture 4224 Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136 4225 Exemption of articles manufactured or produced by Indians 4226 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811 4227 Cross reference CHAPTER 33—FACILITIES AND SERVICES19 sections
Subchapter ARepealed 2 sections
4231 Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145 4241 Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145 Subchapter B—Communications4 sections
Subchapter C—Transportation by Air8 sections
PART III—SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
Subchapter DRepealed 1 section
Subchapter E—Special Provisions Applicable to Services and Facilities Taxes4 sections
4291 Cases where persons receiving payment must collect tax 4292 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812 4293 Exemption for United States and possessions 4294 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812 CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES7 sections
Subchapter A—Policies Issued By Foreign Insurers
Subchapter B—Insured and Self-Insured Health Plans
CHAPTER 35—TAXES ON WAGERING13 sections
Subchapter A—Tax on Wagers
Subchapter B—Occupational Tax
Subchapter C—Miscellaneous Provisions
CHAPTER 36—CERTAIN OTHER EXCISE TAXES11 sections
Subchapter A—Harbor Maintenance Tax
Subchapter B—Transportation by Water
Subchapter C—Remittance Transfers
Subchapter D—Tax on Use of Certain Vehicles
CHAPTER 37—REPURCHASE OF CORPORATE STOCK1 section
[CHAPTER 38—REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows.9 sections
4521 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4531 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4541 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4551 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4561 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4571 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4581 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 4591 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814 4601 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 CHAPTER 38—ENVIRONMENTAL TAXES8 sections
Subchapter A—Tax on Petroleum
Subchapter B—Tax on Certain Chemicals
Subchapter C—Tax on Certain Imported Substances
Subchapter D—Ozone-Depleting Chemicals, Etc.
CHAPTER 39—REGISTRATION-REQUIRED OBLIGATIONS1 section
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES7 sections
CHAPTER 41—PUBLIC CHARITIES2 sections
CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS23 sections
Subchapter A—Private Foundations
Subchapter B—Black Lung Benefit Trusts
Subchapter C—Political Expenditures of Section 501(c)(3) Organizations
Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases
Subchapter F—Tax Shelter Transactions
Subchapter G—Donor Advised Funds
Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS22 sections
4971 Taxes on failure to meet minimum funding standards 4972 Tax on nondeductible contributions to qualified employer plans 4973 Tax on excess contributions to certain tax-favored accounts and annuities 4974 Excise tax on certain accumulations in qualified retirement plans 4975 Tax on prohibited transactions 4976 Taxes with respect to funded welfare benefit plans 4977 Tax on certain fringe benefits provided by an employer 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives 4978A Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 4978B Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834 4979 Tax on certain excess contributions 4979A Tax on certain prohibited allocations of qualified securities 4980 Tax on reversion of qualified plan assets to employer 4980A Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948 4980B Failure to satisfy continuation coverage requirements of group health plans 4980C Requirements for issuers of qualified long-term care insurance contracts 4980D Failure to meet certain group health plan requirements 4980E Failure of employer to make comparable Archer MSA contributions 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements 4980G Failure of employer to make comparable health savings account contributions 4980H Shared responsibility for employers regarding health coverage 4980I Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119 CHAPTER 44—QUALIFIED INVESTMENT ENTITIES2 sections
CHAPTER 45—PROVISIONS RELATING TO EXPATRIATED ENTITIES1 section
CHAPTER 46—GOLDEN PARACHUTE PAYMENTS1 section
CHAPTER 47—CERTAIN GROUP HEALTH PLANS1 section
CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE1 section
CHAPTER 49—COSMETIC SERVICES1 section
CHAPTER 50—FOREIGN PROCUREMENT1 section
CHAPTER 50A—DESIGNATED DRUGS1 section
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes242 sections
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER192 sections
Subchapter A—Gallonage and Occupational Taxes43 sections
PART I—GALLONAGE TAXES31 sections
Subpart A—Distilled Spirits
5001 Imposition, rate, and attachment of tax 5002 Definitions 5003 Cross references to exemptions, etc. 5004 Lien for tax 5005 Persons liable for tax 5006 Determination of tax 5007 Collection of tax on distilled spirits 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits 5009 Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281 5010 Credit for wine content and for flavors content 5011 Income tax credit for average cost of carrying excise tax Subpart E—General Provisions
5061 Method of collecting tax 5062 Refund and drawback in case of exportation 5063 Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150 5064 Losses resulting from disaster, vandalism, or malicious mischief 5065 Territorial extent of law 5066 Distilled spirits for use of foreign embassies, legations, etc. 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits 5068 Cross reference PART II—MISCELLANEOUS PROVISIONS12 sections
Subpart A—Manufacturers of Stills
Subpart B—Nonbeverage Domestic Drawback Claimants
Subpart C—Recordkeeping and Registration by Dealers
Subpart D—Other Provisions
Subchapter B—Qualification Requirements for Distilled Spirits Plants12 sections
Subchapter C—Operation of Distilled Spirits Plants27 sections
PART I—GENERAL PROVISIONS7 sections
PART II—OPERATIONS ON BONDED PREMISES19 sections
Subpart C—Storage
5231 Entry for deposit 5232 Imported distilled spirits 5233 Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286 5234 Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286 5235 Bottling of alcohol for industrial purposes 5236 Discontinuance of storage facilities and transfer of distilled spirits Part IIIRepealed 1 section
Subchapter D—Industrial Use of Distilled Spirits6 sections
Subchapter E—General Provisions Relating to Distilled Spirits7 sections
PART I—RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
PART II—REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
PART III—MISCELLANEOUS PROVISIONS
Subchapter F—Bonded and Taxpaid Wine Premises30 sections
PART III—CELLAR TREATMENT AND CLASSIFICATION OF WINE
Subchapter G—Breweries11 sections
Subchapter H—Miscellaneous Plants and Warehouses8 sections
PART II—VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
Subchapter I—Miscellaneous General Provisions12 sections
Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors36 sections
PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
5601 Criminal penalties 5602 Penalty for tax fraud by distiller 5603 Penalty relating to records, returns, and reports 5604 Penalties relating to marks, brands, and containers 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered 5606 Penalty relating to containers of distilled spirits 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials 5610 Disposal of forfeited equipment and material for distilling 5611 Release of distillery before judgment 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law 5614 Burden of proof in cases of seizure of spirits 5615 Property subject to forfeiture PART II—PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
PART IV—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
5681 Penalty relating to signs 5682 Penalty for breaking locks or gaining access 5683 Penalty and forfeiture for removal of liquors under improper brands 5684 Penalties relating to the payment and collection of liquor taxes 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter 5687 Penalty for offenses not specifically covered 5688 Disposition and release of seized property 5689 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822 5690 Definition of the term “person” Part VRepealed
5691 Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956 5692 Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235 CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES26 sections
Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Subchapter B—Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subchapter D—Occupational Tax
Subchapter E—Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter F—General Provisions
5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal 5752 Restrictions relating to marks, labels, notices, and packages 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes 5754 Restriction on importation of previously exported tobacco products Subchapter G—Penalties and Forfeitures
CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS22 sections
Subchapter A—Taxes6 sections
PART I—SPECIAL (OCCUPATIONAL) TAXES
PART II—TAX ON TRANSFERRING FIREARMS
PART III—TAX ON MAKING FIREARMS
Subchapter B—General Provisions and Exemptions13 sections
PART I—GENERAL PROVISIONS
Subchapter C—Prohibited Acts1 section
Subchapter D—Penalties and Forfeitures2 sections
CHAPTER 54—GREENMAIL1 section
CHAPTER 55—STRUCTURED SETTLEMENT FACTORING TRANSACTIONS1 section
Subtitle F—Procedure and Administration589 sections
CHAPTER 61—INFORMATION AND RETURNS122 sections
Subchapter A—Returns and Records105 sections
PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS1 section
PART II—TAX RETURNS OR STATEMENTS12 sections
Subpart A—General Requirement
Subpart B—Income Tax Returns
6012 Persons required to make returns of income 6013 Joint returns of income tax by husband and wife 6014 Income tax return—tax not computed by taxpayer 6015 Relief from joint and several liability on joint return 6016 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260 6017 Self-employment tax returns 6017A Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 Subpart C—Estate and Gift Tax Returns
Subpart D—Miscellaneous Provisions
PART III—INFORMATION RETURNS78 sections
Subpart A—Information Concerning Persons Subject to Special Provisions
6031 Return of partnership income 6032 Returns of banks with respect to common trust funds 6033 Returns by exempt organizations 6034 Returns by certain trusts 6034A Information to beneficiaries of estates and trusts 6035 Basis information to persons acquiring property from decedent 6036 Notice of qualification as executor or receiver 6037 Return of S corporation 6038 Information reporting with respect to certain foreign corporations and partnerships 6038A Information with respect to certain foreign-owned corporations 6038B Notice of certain transfers to foreign persons 6038C Information with respect to foreign corporations engaged in U.S. business 6038D Information with respect to foreign financial assets 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits 6039 Returns required in connection with certain options 6039A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299 6039B Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658 6039C Returns with respect to foreign persons holding direct investments in United States real property interests 6039D Returns and records with respect to certain fringe benefit plans 6039E Information concerning resident status 6039F Notice of large gifts received from foreign persons 6039G Information on individuals losing United States citizenship 6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations 6039I Returns and records with respect to employer-owned life insurance contracts 6039J Information reporting with respect to Commodity Credit Corporation transactions 6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds 6039L Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses 6040 Cross references Subpart B—Information Concerning Transactions With Other Persons
6041 Information at source 6041A Returns regarding payments of remuneration for services and direct sales 6042 Returns regarding payments of dividends and corporate earnings and profits 6043 Liquidating, etc., transactions 6043A Returns relating to taxable mergers and acquisitions 6044 Returns regarding payments of patronage dividends 6045 Returns of brokers 6045A Information required in connection with transfers of covered securities to brokers 6045B Returns relating to actions affecting basis of specified securities 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock 6046A Returns as to interests in foreign partnerships 6047 Information relating to certain trusts and annuity plans 6048 Information with respect to certain foreign trusts 6049 Returns regarding payments of interest 6050 Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276 6050A Reporting requirements of certain fishing boat operators 6050AA Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals 6050B Returns relating to unemployment compensation 6050C Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 6050D Returns relating to energy grants and financing 6050E State and local income tax refunds 6050F Returns relating to social security benefits 6050G Returns relating to certain railroad retirement benefits 6050H Returns relating to mortgage interest received in trade or business from individuals 6050I Returns relating to cash received in trade or business, etc. 6050J Returns relating to foreclosures and abandonments of security 6050K Returns relating to exchanges of certain partnership interests 6050L Returns relating to certain donated property 6050M Returns relating to persons receiving contracts from Federal executive agencies 6050N Returns regarding payments of royalties 6050P Returns relating to the cancellation of indebtedness by certain entities 6050Q Certain long-term care benefits 6050R Returns relating to certain purchases of fish 6050S Returns relating to higher education tuition and related expenses 6050T Returns relating to credit for health insurance costs of eligible individuals 6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests 6050W Returns relating to payments made in settlement of payment card and third party network transactions 6050X Information with respect to certain fines, penalties, and other amounts 6050Y Returns relating to certain life insurance contract transactions 6050Z Reports relating to long-term care premium statements Subpart C—Information Regarding Wages Paid Employees
Subpart D—Information Regarding Health Insurance Coverage
Subpart E—Registration of and Information Concerning Pension, Etc., Plans
Subpart F—Information Concerning Tax Return Preparers
PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS5 sections
PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS6 sections
6071 Time for filing returns and other documents 6072 Time for filing income tax returns 6073 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792 6074 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260 6075 Time for filing estate and gift tax returns 6076 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 PART VI—EXTENSION OF TIME FOR FILING RETURNS1 section
PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS1 section
PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND1 section
Subchapter B—Miscellaneous Provisions17 sections
CHAPTER 62—TIME AND PLACE FOR PAYING TAX17 sections
Subchapter A—Place and Due Date for Payment of Tax
6151 Time and place for paying tax shown on returns 6152 Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714 6153 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792 6154 Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429 6155 Payment on notice and demand 6156 Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622 6157 Payment of Federal unemployment tax on quarterly or other time period basis 6158 Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521 6159 Agreements for payment of tax liability in installments Subchapter B—Extensions of Time for Payment
6161 Extension of time for paying tax 6162 Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property 6164 Extension of time for payment of taxes by corporations expecting carrybacks 6165 Bonds where time to pay tax or deficiency has been extended 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business 6166A Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses CHAPTER 63—ASSESSMENT25 sections
Subchapter A—In General7 sections
Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes6 sections
Subchapter C—Treatment of Partnerships12 sections
PART II—PARTNERSHIP ADJUSTMENTS
PART IV—DEFINITIONS AND SPECIAL RULES
CHAPTER 64—COLLECTION40 sections
Subchapter A—General Provisions7 sections
Subchapter B—Receipt of Payment7 sections
Subchapter C—Lien for Taxes10 sections
PART I—DUE PROCESS FOR LIENS
Subchapter D—Seizure of Property for Collection of Taxes15 sections
PART I—DUE PROCESS FOR COLLECTIONS
Subchapter ERepealed 1 section
CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS36 sections
Subchapter A—Procedure in General
Subchapter B—Rules of Special Application
6411 Tentative carryback and refund adjustments 6412 Floor stocks refunds 6413 Special rules applicable to certain employment taxes 6414 Income tax withheld 6415 Credits or refunds to persons who collected certain taxes 6416 Certain taxes on sales and services 6417 Elective payment of applicable credits 6418 Transfer of certain credits 6419 Excise tax on wagering 6420 Gasoline used on farms 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes 6422 Cross references 6423 Conditions to allowance in the case of alcohol and tobacco taxes 6424 Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181 6425 Adjustment of overpayment of estimated income tax by corporation 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures 6427 Fuels not used for taxable purposes 6428 2020 recovery rebates for individuals 6428A Additional 2020 recovery rebates for individuals 6428B 2021 recovery rebates to individuals 6429 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate 6431 Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138 6432 Continuation coverage premium assistance 6433 Saver’s Match 6434 Trump accounts contribution pilot program 6435 Dyed fuel CHAPTER 66—LIMITATIONS13 sections
Subchapter A—Limitations on Assessment and Collection
Subchapter B—Limitations on Credit or Refund
Subchapter C—Mitigation of Effect of Period of Limitations
Subchapter D—Periods of Limitation in Judicial Proceedings
CHAPTER 67—INTEREST8 sections
Subchapter A—Interest on Underpayments
Subchapter B—Interest on Overpayments
Subchapter C—Determination of Interest Rate; Compounding of Interest
Subchapter D—Notice Requirements
CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES80 sections
Subchapter A—Additions to the Tax and Additional Amounts15 sections
PART I—GENERAL PROVISIONS
PART II—ACCURACY-RELATED AND FRAUD PENALTIES
PART III—APPLICABLE RULES
Subchapter B—Assessable Penalties64 sections
PART I—GENERAL PROVISIONS
6671 Rules for application of assessable penalties 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax 6673 Sanctions and costs awarded by courts 6674 Fraudulent statement or failure to furnish statement to employee 6675 Excessive claims with respect to the use of certain fuels 6676 Erroneous claim for refund or credit 6677 Failure to file information with respect to certain foreign trusts 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817 6682 False information with respect to withholding 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626 6684 Assessable penalties with respect to liability for tax under chapter 42 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations 6686 Failure to file returns or supply information by DISC or former FSC 6687 Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393 6688 Assessable penalties with respect to information required to be furnished under section 7654 6689 Failure to file notice of redetermination of foreign tax 6690 Fraudulent statement or failure to furnish statement to plan participant 6691 Reserved 6692 Failure to file actuarial report 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions 6694 Understatement of taxpayer’s liability by tax return preparer 6695 Other assessable penalties with respect to the preparation of tax returns for other persons 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals 6695B Penalty for substantial misstatements on certification provided by supplier 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B 6697 Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554 6698 Failure to file partnership return 6698A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299 6699 Failure to file S corporation return 6700 Promoting abusive tax shelters, etc. 6701 Penalties for aiding and abetting understatement of tax liability 6702 Frivolous tax submissions 6703 Rules applicable to penalties under sections 6700, 6701, and 6702 6704 Failure to keep records necessary to meet reporting requirements under section 6047(d) 6705 Failure by broker to provide notice to payors 6706 Original issue discount information requirements 6707 Failure to furnish information regarding reportable transactions 6707A Penalty for failure to include reportable transaction information with return 6708 Failure to maintain lists of advisees with respect to reportable transactions 6709 Penalties with respect to mortgage credit certificates 6710 Failure to disclose that contributions are nondeductible 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government 6712 Failure to disclose treaty-based return positions 6713 Disclosure or use of information by preparers of returns 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions 6715 Dyed fuel sold for use or used in taxable use, etc. 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems 6716 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300 6717 Refusal of entry 6718 Failure to display tax registration on vessels 6719 Failure to register or reregister 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes 6720A Penalty with respect to certain adulterated fuels 6720B Fraudulent identification of exempt use property 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance PART II—FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
Subchapter C—Procedural Requirements1 section
CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS8 sections
CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC.10 sections
Subchapter A—Jeopardy7 sections
PART I—TERMINATION OF TAXABLE YEAR
PART II—JEOPARDY ASSESSMENTS
PART III—SPECIAL RULES WITH RESPECT TO CERTAIN CASH
Subchapter B—Receiverships, Etc.3 sections
CHAPTER 71—TRANSFEREES AND FIDUCIARIES5 sections
CHAPTER 72—LICENSING AND REGISTRATION3 sections
Subchapter B—Registration
CHAPTER 73—BONDS3 sections
CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES4 sections
CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES60 sections
Subchapter A—Crimes28 sections
PART I—GENERAL PROVISIONS
PART II—PENALTIES APPLICABLE TO CERTAIN TAXES
7231 Failure to obtain license for collection of foreign items 7232 Failure to register or reregister under section 4101, false representations of registration status, etc. 7233 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846 7234 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815 7235 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816 7236 Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466 7237 Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292 7239 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816 7240 Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528 7241 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323 Subchapter B—Other Offenses15 sections
7261 Representation that retailers’ excise tax is excluded from price of article 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax 7263 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846 7264 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816 7265 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815 7266 Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467 7267 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816 7268 Possession with intent to sell in fraud of law or to evade tax 7269 Failure to produce records 7270 Insurance policies 7271 Penalties for offenses relating to stamps 7272 Penalty for failure to register or reregister 7273 Penalties for offenses relating to special taxes 7274 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816 7275 Penalty for offenses relating to certain airline tickets and advertising Subchapter C—Forfeitures12 sections
PART I—PROPERTY SUBJECT TO FORFEITURE
PART II—PROVISIONS COMMON TO FORFEITURES
Subchapter D—Miscellaneous Penalty and Forfeiture Provisions5 sections
CHAPTER 76—JUDICIAL PROCEEDINGS74 sections
Subchapter A—Civil Actions by the United States10 sections
Subchapter B—Proceedings by Taxpayers and Third Parties18 sections
Subchapter C—The Tax Court38 sections
PART I—ORGANIZATION AND JURISDICTION
PART III—MISCELLANEOUS PROVISIONS
PART IV—DECLARATORY JUDGMENTS
Subchapter D—Court Review of Tax Court Decisions7 sections
Subchapter E—Burden of Proof1 section
CHAPTER 77—MISCELLANEOUS PROVISIONS33 sections
7501 Liability for taxes withheld or collected 7502 Timely mailing treated as timely filing and paying 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday 7504 Fractional parts of a dollar 7505 Sale of personal property acquired by the United States 7506 Administration of real estate acquired by the United States 7507 Exemption of insolvent banks from tax 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions 7509 Expenditures incurred by the United States Postal Service 7510 Exemption from tax of domestic goods purchased for the United States 7511 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77 7512 Separate accounting for certain collected taxes, etc. 7513 Reproduction of returns and other documents 7514 Authority to prescribe or modify seals 7515 Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688 7516 Supplying training and training aids on request 7517 Furnishing on request of statement explaining estate or gift valuation 7518 Tax incentives relating to merchant marine capital construction funds 7519 Required payments for entities electing not to have required taxable year 7520 Valuation tables 7521 Procedures involving taxpayer interviews 7522 Content of tax due, deficiency, and other notices 7523 Graphic presentation of major categories of Federal outlays and income 7524 Annual notice of tax delinquency 7525 Confidentiality privileges relating to taxpayer communications 7526 Low-income taxpayer clinics 7526A Return preparation programs for applicable taxpayers 7527 Advance payment of credit for health insurance costs of eligible individuals 7527A Advance payment of child tax credit 7528 Internal Revenue Service user fees 7529 Notification of suspected identity theft 7530 Application of earned income tax credit to possessions of the United States CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE23 sections
Subchapter A—Examination and Inspection
7601 Canvass of districts for taxable persons and objects 7602 Examination of books and witnesses 7603 Service of summons 7604 Enforcement of summons 7605 Time and place of examination 7606 Entry of premises for examination of taxable objects 7607 Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988 7608 Authority of internal revenue enforcement officers 7609 Special procedures for third-party summonses 7610 Fees and costs for witnesses 7611 Restrictions on church tax inquiries and examinations 7612 Special procedures for summonses for computer software 7613 Cross references Subchapter B—General Powers and Duties
CHAPTER 79—DEFINITIONS7 sections
CHAPTER 80—GENERAL RULES18 sections
Subchapter A—Application of Internal Revenue Laws
Subchapter B—Effective Date and Related Provisions
Subchapter C—Provisions Affecting More Than One Subtitle
Subtitle G—The Joint Committee on Taxation8 sections
CHAPTER 91—ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
CHAPTER 92—POWERS AND DUTIES OF THE JOINT COMMITTEE
Subtitle H—Financing of Presidential Election Campaigns25 sections
CHAPTER 95—PRESIDENTIAL ELECTION CAMPAIGN FUND
CHAPTER 96—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
Subtitle I—Trust Fund Code14 sections
CHAPTER 98—TRUST FUND CODE13 sections
Subchapter A—Establishment of Trust Funds
Subchapter B—General Provisions
Subtitle J—Coal Industry Health Benefits12 sections
CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS12 sections
Subchapter A—Definitions of General Applicability1 section
Subchapter B—Combined Benefit Fund7 sections
PART I—ESTABLISHMENT AND BENEFITS
Subchapter C—Health Benefits of Certain Miners2 sections
PART I—INDIVIDUAL EMPLOYER PLANS
PART II—1992 UMWA BENEFIT PLAN
Subchapter D—Other Provisions2 sections
Subtitle K—Group Health Plan Requirements24 sections
CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS24 sections
Subchapter A—Requirements Relating to Portability, Access, and Renewability
Subchapter B—Other Requirements
Subchapter C—General Provisions
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