List of sections of the Internal Revenue Code

LIST OF IRC SECTIONS

This is a list of sections in the Internal Revenue Code linked to the Cornel Law School website with the full text of the code sections.

Please note that the first time you access the Cornell Law School website you will be asked for a donation to maintain the site. However, you can choose to use the site without donating.

1. Tax imposed
2. Definitions and special rules
3. Tax tables for individuals
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. Hope and Lifetime Learning credits
25B. Elective deferrals and IRA contributions by certain individuals
26. Limitation based on tax liability; definition of tax liability
27. Taxes of foreign countries and possessions of the United States; possession tax credit
28. Renumbered 45C]
29. Credit for producing fuel from a nonconventional source
30. Credit for qualified electric vehicles
30A. Puerto Rico economic activity 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. Overpayments of tax
38. General business credit
39. Carryback and carryforward of unused credits
40. Alcohol used as fuel
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]
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
45A. Indian employment credit
45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
45C. Clinical testing expenses for certain drugs for rare diseases or conditions
45D. New markets tax credit
45E. Small employer pension plan startup costs
45F. Employer-provided child care credit
46. Amount of credit
47. Rehabilitation credit
48. Energy credit; reforestation credit
49. At-risk rules
50. Other special rules
51. Amount of credit
51A. Temporary incentives for employing long-term family assistance recipients
52. Special rules
53. Credit for prior year minimum tax liability
55. Alternative minimum tax imposed
56. Adjustments in computing alternative minimum taxable income
57. Items of tax preference
58. Denial of certain losses
59. Other definitions and special rules
59A. Environmental tax
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. Alimony and separate maintenance payments
72. Annuities; certain proceeds of endowment and life insurance contracts
73. Services of child
74. Prizes and awards
75. Dealers in tax-exempt securities
77. Commodity credit loans
78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
79. Group-term life insurance purchased for employees
80. Restoration of value of certain securities
82. Reimbursement for expenses of moving
83. Property transferred in connection with performance of services
84. Transfer of appreciated property to political organization
85. Unemployment compensation
86. Social security and tier 1 railroad retirement benefits
87. Alcohol fuel credit
88. Certain amounts with respect to nuclear decommissioning costs
90. Illegal Federal irrigation subsidies
101. Certain death benefits
102. Gifts and inheritances
103. Interest on State and local bonds
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
114. Extraterritorial income
115. Income of States, municipalities, etc.
117. Qualified scholarships
118. Contributions to the capital of a corporation
119. Meals or lodging furnished for the convenience of the employer
120. Amounts received under qualified group legal services plans
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
125. Cafeteria plans
126. Certain cost-sharing payments
127. Educational assistance programs
129. Dependent care assistance programs
130. Certain personal injury liability assignments
131. Certain foster care payments
132. Certain fringe benefits
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+Choice MSA
139. Disaster relief payments
139A. Federal subsidies for prescription drug plans
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. Research and experimental expenditures
175. Soil and water conservation expenditures
176. Payments with respect to employees of certain foreign corporations
178. Amortization of cost of acquiring a lease
179. Election to expense certain depreciable business assets
179A. Deduction for clean-fuel vehicles and certain refueling property
180. Expenditures by farmers for fertilizer, etc.
183. Activities not engaged in for profit
186. Recoveries of damages for antitrust violations, etc.
190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
192. Contributions to black lung benefit trust
193. Tertiary injectants
194. Amortization 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
211. Allowance of deductions
212. Expenses for production of income
213. Medical, dental, etc., expenses
215. Alimony, etc., payments
216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
217. Moving expenses
219. Retirement savings
220. Archer MSAs
221. Interest on education loans
222. Qualified tuition and related expenses
223. Health savings accounts
224. Cross reference
241. Allowance of special deductions
243. Dividends received by corporations
244. Dividends received on certain preferred stock
245. Dividends received from certain foreign corporations
246. Rules applying to deductions for dividends received
246A. Dividends received deduction reduced where portfolio stock is debt financed
247. Dividends paid on certain preferred stock of public utilities
248. Organizational expenditures
249. Limitation on deduction of bond premium on repurchase
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
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
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
279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
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
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 shareholders in corporate liquidations
332. Complete liquidations of subsidiaries
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
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
367. Foreign corporations
368. Definitions relating to corporate reorganizations
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
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
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. Renumbered 409]
410. Minimum participation standards
411. Minimum vesting standards
412. Minimum funding standards
413. Collectively bargained plans, etc.
414. Definitions and special rules
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. Reorganization status
418A. Notice of reorganization and funding requirements
418B. Minimum contribution requirement
418C. Overburden credit against minimum contribution requirement
418D. Adjustments in accrued benefits
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. Renumbered 422]
423. Employee stock purchase plans
424. Definitions and special rules
425. Renumbered 424]
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
453. Installment method
453A. Special rules for nondealers
453B. Gain or loss disposition of installment obligations
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
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
464. Limitations on deductions for certain farming
465. Deductions limited to amount at risk
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
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), (17), or (20) of section 501(c)
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
526. Shipowners' protection and indemnity associations
527. Political organizations
528. Certain homeowners associations
529. Qualified tuition 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. Foreign personal holding company income taxed to United States shareholders
552. Definition of foreign personal holding company
553. Foreign personal holding company income
554. Stock ownership
555. Gross income of foreign personal holding companies
556. Undistributed foreign personal holding company income
557. Income not placed on annual basis
558. Returns of officers, directors, and shareholders of foreign personal holding companies
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
584. Common trust funds
585. Reserves for losses on loans of banks
591. Deduction for dividends paid on deposits
593. Reserves for losses on loans
594. Alternative tax for mutual savings banks conducting life insurance business
597. Treatment of transactions in which Federal financial assistance provided
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
616. Development expenditures
617. Deduction and recapture of certain mining exploration expenditures
631. Gain or loss in the case of timber, coal, or domestic iron ore
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
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. Income of an estate or trust in case of divorce, etc.
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. Optional adjustment to basis of undistributed partnership property
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. Optional adjustment to basis of partnership property
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. Application of subchapter to electing large partnerships
772. Simplified flow-through
773. Computations at partnership level
774. Other modifications
775. Electing large partnership defined
776. Special rules for partnerships holding oil and gas properties
777. Regulations
801. Tax imposed
803. Life insurance gross income
804. Life insurance deductions
805. General deductions
806. Small life insurance company deduction
807. Rules for certain reserves
808. Policyholder dividends deduction
809. Reduction in certain deductions of mutual life insurance companies
810. Operations loss deduction
811. Accounting provisions
812. Definition of company's share and policyholders' share
814. Contiguous country branches of domestic life insurance companies
815. Distributions to shareholders from pre-1984 policyholders surplus account
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. Special loss carryover rules
845. Certain reinsurance agreements
846. Discounted unpaid losses defined
847. Special estimated tax payments
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
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. Taxation of a FASIT; other general rules
860I. Gain recognition on contributions to a FASIT and in other cases
860J. Non-FASIT losses not to offset certain FASIT inclusions
860K. Treatment of transfers of high-yield interests to disqualified holders
860L. Definitions and other special rules
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
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. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
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 co-operation with an international boycott
911. Citizens or residents of the United States living abroad
912. Exemption for certain allowances
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
936. Puerto Rico and possession tax credit
941. Qualifying foreign trade income
942. Foreign trading gross receipts
943. Other definitions and special rules
951. Amounts included in gross income of United States shareholders
952. Subpart F income defined
953. Insurance income
954. Foreign base company income
955. Withdrawal of previously excluded subpart F income from qualified investment
956. Investment of earnings in United States property
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. Special rules for foreign tax credit
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
964. Miscellaneous provisions
970. Reduction of subpart F income of export trade corporations
971. Definitions
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
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. Reserved]
1001. Determination of amount of and recognition of gain or loss
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
1019. Property on which lessee has made improvements
1021. Sale of annuities
1022. Treatment of property acquired from a decedent dying after December 31, 2009
1023. Cross references
1024. Renumbered 1023]
1031. Exchange of property held for productive use or investment
1032. Exchange of stock for property
1033. Involuntary conversions
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
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. Rollover of publicly traded securities gain into specialized small business investment companies
1045. Rollover of gain from qualified small business stock to another qualified small business stock
1051. Property acquired during affiliation
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. Basis limitation for player contracts transferred in connection with the sale of a franchise
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. Cross references
1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C.
1082. Basis for determining gain or loss
1083. Definitions
1091. Loss from wash sales of stock or securities
1092. Straddles
1201. Alternative tax for corporations
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
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
1239. Gain from sale of depreciable property between certain related taxpayers
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. Gain on foreign investment company stock
1247. Election by foreign investment companies to distribute income currently
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
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
1341. Computation of tax where taxpayer restores substantial amount held under claim of right
1351. Treatment of recoveries of foreign expropriation losses
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. Credit to holders of qualified zone academy bonds
1397F. Regulations
1398. Rules relating to individuals' title 11 cases
1399. No separate taxable entities for partnerships, corporations, etc.
1400. Establishment of DC Zone
1400A. Tax-exempt economic development bonds
1400B. Zero percent capital gains rate
1400C. First-time homebuyer credit for District of Columbia
1400E. Designation of renewal communities
1400F. Renewal community capital gain
1400G. Renewal community business defined
1400H. Renewal community employment credit
1400I. Commercial revitalization deduction
1400J. Increase in expensing under section 179
1400L. Tax benefits for New York Liberty Zone
1401. Rate of tax
1402. Definitions
1403. Miscellaneous provisions
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. Withholding1 tax on foreign partners' share of effectively connected income
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
1501. Privilege to file consolidated returns
1502. Regulations
1503. Computation and payment of tax
1504. Definitions
1505. Cross references
1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
1552. Earnings and profits
1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations
1563. Definitions and special rules
2001. Imposition and rate of tax
2002. Liability for payment
2010. Unified credit against estate tax
2011. Credit for State death taxes
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. 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
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. Family-owned business interests
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
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. Termination
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
2516. Certain property settlements
2518. Disclaimers
2519. Dispositions of certain life estates
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. Credit for certain State taxes
2611. Generation-skipping transfer defined
2612. Taxable termination; taxable distribution; direct skip
2613. Skip person and non-skip person defined
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. Termination
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
3101. Rate of tax
3102. Deduction of tax from wages
3111. Rate of tax
3112. Instrumentalities of the United States
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
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. 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
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. Advance payment of earned income credit
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
4001. Imposition of tax
4002. 1st retail sale; uses, etc. treated as sales; determination of price
4003. Special rules
4041. Imposition of tax
4042. Tax on fuel used in commercial transportation on inland waterways
4051. Imposition of tax on heavy trucks and trailers sold at retail
4052. Definitions and special rules
4053. Exemptions
4064. Gas guzzler tax
4071. Imposition of tax
4072. Definitions
4073. Exemption for tires with internal wire fastening
4081. Imposition of tax
4082. Exemptions for diesel fuel and kerosene
4083. Definitions; special rule; administrative authority
4084. Cross references
4091. Imposition of tax
4092. Exemptions
4093. Definitions
4101. Registration and bond
4102. Inspection of records by local officers
4103. Certain additional persons liable for tax where willful failure to pay
4121. Imposition of tax
4131. Imposition of tax
4132. Definitions and special rules
4161. Imposition of tax
4162. Definitions; treatment of certain resales
4181. Imposition of tax
4182. Exemptions
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
4221. Certain tax-free sales
4222. Registration
4223. Special rules relating to further manufacture
4225. Exemption of articles manufactured or produced by Indians
4227. Cross reference
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
4291. Cases where persons receiving payment must collect tax
4293. Exemption for United States and possessions
4371. Imposition of tax
4372. Definitions
4373. Exemptions
4374. Liability for tax
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
4472. Definitions
4481. Imposition of tax
4482. Definitions
4483. Exemptions
4484. Cross references
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
4961. Abatement of second tier taxes where there is correction
4962. Abatement of first tier taxes in certain cases
4963. Definitions
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
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
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
4981. Excise tax on undistributed income of real estate investment trusts
4982. Excise tax on undistributed income of regulated investment companies
4999. Golden parachute payments
5000. Certain group health plans
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
5010. Credit for wine content and for flavors content
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
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. Cross reference
5081. Imposition and rate of tax
5091. Imposition and rate of tax
5092. Definition of brewer
5093. Cross references
5101. Notice of manufacture of still; notice of set up of still
5102. Definition of manufacturer of stills
5111. Imposition and rate of tax
5112. Definitions
5113. Exemptions
5114. Records
5116. Packaging distilled spirits for industrial uses
5117. Prohibited purchases by dealers
5121. Imposition and rate of tax
5122. Definitions
5123. Exemptions
5124. Records
5125. Cross references
5131. Eligibility and rate of tax
5132. Registration and regulation
5133. Investigation of claims
5134. Drawback
5141. Registration
5142. Payment of tax
5143. Provisions relating to liability for occupational taxes
5145. Application of State laws
5146. Preservation and inspection of records, and entry of premises for inspection
5147. Application of subpart
5148. Cross references
5171. Establishment
5172. Application
5173. Bonds
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
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
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
5271. Permits
5272. Bonds
5273. Sale, use, and recovery of denatured distilled spirits
5274. Applicability of other laws
5275. Records and reports
5276. Occupational tax
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
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. Removals from one brewery to another belonging to the same brewer
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
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
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
5690. Definition of the term "person"
5691. Penalties for nonpayment of special taxes
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
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
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
6017. Self-employment tax returns
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 trusts described in section 4947(a)(2) or claiming charitable deductions under section 642(c)
6034A. Information to beneficiaries of estates and trusts
6035. Returns of officers, directors, and shareholders of foreign personal holding companies
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
6039. Information required in connection with certain options
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 sponsoring Native Corporations
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
6044. Returns regarding payments of patronage dividends
6045. Returns of brokers
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
6050A. Reporting requirements of certain fishing boat operators
6050B. Returns relating to unemployment compensation
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 dispositions of 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
6051. Receipts for employees
6052. Returns regarding payment of wages in the form of group-term life insurance
6053. Reporting of tips
6057. Annual registration, etc.
6058. Information required in connection with certain plans of deferred compensation
6059. Periodic report of actuary
6060. Information returns of income 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
6075. Time for filing estate and gift tax returns
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
6107. Income 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. Registration of tax shelters
6112. Organizers and sellers of potentially abusive tax shelters must keep lists of investors
6113. Disclosure of nondeductibility of contributions
6114. Treaty-based return positions
6115. Disclosure related to quid pro quo contributions
6116. Cross reference
6151. Time and place for paying tax shown on returns
6155. Payment on notice and demand
6156. Installment payments of tax on use of highway motor vehicles
6157. Payment of Federal unemployment tax on quarterly or other time period basis
6159. Agreements for payment of tax liability in installments
6161. Extension of time for paying tax
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
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 sections 6420, 6421, and 6427
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. Tax treatment determined at partnership level
6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency
6223. Notice to partners of proceedings
6224. Participation in administrative proceedings; waivers; agreements
6225. Assessments made only after partnership level proceedings are completed
6226. Judicial review of final partnership administrative adjustments
6227. Administrative adjustment requests
6228. Judicial review where administrative adjustment request is not allowed in full
6229. Period of limitations for making assessments
6230. Additional administrative provisions
6231. Definitions and special rules
6233. Extension to entities filing partnership returns, etc.
6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
6240. Application of subchapter
6241. Partner's return must be consistent with partnership return
6242. Procedures for taking partnership adjustments into account
6245. Secretarial authority
6246. Restrictions on partnership adjustments
6247. Judicial review of partnership adjustment
6248. Period of limitations for making adjustments
6251. Administrative adjustment requests
6252. Judicial review where administrative adjustment request is not allowed in full
6255. 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
6311. Payment of tax by commercially acceptable means
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
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
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
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
6425. Adjustment of overpayment of estimated income tax by corporation
6427. Fuels not used for taxable purposes
6428. Acceleration of 10 percent income tax rate bracket benefit for 2001
6429. Advance payment of portion of increased child credit for 2003
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
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
6662. Imposition of accuracy-related penalty
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
6677. Failure to file information with respect to certain foreign trusts
6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
6682. False information with respect to withholding
6683. Failure of foreign corporation to file return of personal holding company tax
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 FSC
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 income tax return preparer
6695. Other assessable penalties with respect to the preparation of income tax returns for other persons
6696. Rules applicable with respect to sections 6694 and 6695
6697. Assessable penalties with respect to liability for tax of regulated investment companies
6698. Failure to file partnership return
6700. Promoting abusive tax shelters, etc.
6701. Penalties for aiding and abetting understatement of tax liability
6702. Frivolous income tax return
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 tax shelters
6708. Failure to maintain lists of investors in potentially abusive tax shelters
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.
6716. Failure to file information with respect to certain transfers at death and gifts
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
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 under section 4101, false representations of registration status, etc.
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
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
7273. Penalties for offenses relating to special taxes
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. Disposal of forfeited or abandoned property in special cases
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
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 income tax return preparers
7408. Action to enjoin promoters of abusive tax shelters, etc.
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. Income 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
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
7444. Organization
7445. Offices
7446. Times and places of sessions
7447. Retirement
7448. Annuities to surviving spouses and dependent children of judges
7451. Fee for filing petition
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
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 Presidentially declared disaster 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
7512. Separate accounting for certain collected taxes, etc.
7513. Reproduction of returns and other documents
7514. Authority to prescribe or modify seals
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
7527. Advance payment of credit for health insurance costs of eligible individuals
7528. Internal Revenue Service user fees
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
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
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
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
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
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. Effective date of chapter
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. Aquatic Resources 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
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. Renumbered 9831]
9805. Renumbered 9832]
9806. Renumbered 9833]
9811. Standards relating to benefits for mothers and newborns
9812. Parity in the application of certain limits to mental health benefits
9831. General exceptions
9832. Definitions
9833. Regulations