U.S. Tax Law: Internal Revenue Code
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Internal Revenue Code
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Subtitle A: Income Taxes

Chapter 1: Normal Taxes and Surtaxes

Subchapter A: Determination of Tax Liability

Section 1 - Tax imposed
Section 2 - Definitions and special rules
Section 3 - Tax tables for individuals
Section 4 - Repealed. Pub. L. 94-455, title V, Section 501(b)(1), Oct. 4, 1976, 90 Stat. 1558
Section 5 - Cross references relating to tax on individuals
Section 11 - Tax imposed
Section 12 - Cross references relating to tax on corporations
Section 15 - Effect of changes
Section 21 - Expenses for household and dependent care services necessary for gainful employment
Section 22 - Credit for the elderly and the permanently and totally disabled
Section 23 - Adoption expenses
Section 24 - Child tax credit
Section 25 - Interest on certain home mortgages
Section 25A - Hope and Lifetime Learning credits
Section 25B - Elective deferrals and IRA contributions by certain individuals
Section 25C - Nonbusiness energy property
Section 25D - Residential energy efficient property
Section 26 - Limitation based on tax liability; definition of tax liability
Section 27 - Taxes of foreign countries and possessions of the United States; possession tax credit
Section 28 - Renumbered Section 45C
Section 29 - Renumbered Section 45K
Section 30 - Credit for qualified electric vehicles
Section 30A - Puerto Rico economic activity credit
Section 30B - Alternative motor vehicle credit
Section 30C - Alternative fuel vehicle refueling property credit
Section 30D - New qualified plug-in electric drive motor vehicles
Section 31 - Tax withheld on wages
Section 32 - Earned income
Section 33 - Tax withheld at source on nonresident aliens and foreign corporations
Section 34 - Certain uses of gasoline and special fuels
Section 35 - Health insurance costs of eligible individuals
Section 36 - First-time homebuyer credit
Section 37 - Overpayments of tax
Section 38 - General business credit
Section 39 - Carryback and carryforward of unused credits
Section 40 - Alcohol, etc., used as fuel
Section 40A - Biodiesel and renewable diesel used as fuel
Section 41 - Credit for increasing research activities
Section 42 - Low-income housing credit
Section 43 - Enhanced oil recovery credit
Section 44 - Expenditures to provide access to disabled individuals
Section 44A - Renumbered Section 21
Section 44B - Repealed. Pub. L. 98-369, div. A, title IV, Section 474(m)(1), July 18, 1984, 98 Stat. 833
Section 44C - Renumbered Section 23
Section 44D - Renumbered Section 29
Section 44E - Renumbered Section 40
Section 44F - Renumbered Section 30
Section 44G - Renumbered Section 41
Section 44H - Renumbered Section 45C
Section 45 - Electricity produced from certain renewable resources, etc.
Section 45A - Indian employment credit
Section 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
Section 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
Section 45D - New markets tax credit
Section 45E - Small employer pension plan startup costs
Section 45F - Employer-provided child care credit
Section 45G - Railroad track maintenance credit
Section 45H - Credit for production of low sulfur diesel fuel
Section 45I - Credit for producing oil and gas from marginal wells
Section 45J - Credit for production from advanced nuclear power facilities
Section 45K - Credit for producing fuel from a nonconventional source
Section 45L - New energy efficient home credit
Section 45M - Energy efficient appliance credit
Section 45N - Mine rescue team training credit
Section 45O - Agricultural chemicals security credit
Section 45P - Employer wage credit for employees who are active duty members of the uniformed services
Section 45Q - Credit for carbon dioxide sequestration
Section 46 - Amount of credit
Section 47 - Rehabilitation credit
Section 48 - Energy credit
Section 48A - Qualifying advanced coal project credit
Section 48B - Qualifying gasification project credit
Section 49 - At-risk rules
Section 50 - Other special rules
Section 50A, 50B - Repealed. Pub. L. 98-369, div. A, title IV, Section 474(m)(2), July 18, 1984, 98 Stat. 833
Section 51 - Amount of credit
Section 51A - Repealed. Pub. L. 109-432, div. A, title I, Section 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
Section 52 - Special rules
Section 53 - Credit for prior year minimum tax liability
Section 54 - Credit to holders of clean renewable energy bonds
Section 54A - Credit to holders of qualified tax credit bonds
Section 54B - Qualified forestry conservation bonds
Section 54C - New clean renewable energy bonds
Section 54D - Qualified energy conservation bonds
Section 54E - Qualified zone academy bonds
Section 55 - Alternative minimum tax imposed
Section 56 - Adjustments in computing alternative minimum taxable income
Section 57 - Items of tax preference
Section 58 - Denial of certain losses
Section 59 - Other definitions and special rules
Section 59A - Environmental tax
Section 59B - Repealed. Pub. L. 101-234, title I, Section 102(a), Dec. 13, 1989, 103 Stat. 1980



Chapter 1: Normal Taxes and Surtaxes
Subchapter B: Computation of Taxable Income

Section 61 - Gross income defined
Section 62 - Adjusted gross income defined
Section 63 - Taxable income defined
Section 64 - Ordinary income defined
Section 65 - Ordinary loss defined
Section 66 - Treatment of community income
Section 67 - 2-percent floor on miscellaneous itemized deductions
Section 68 - Overall limitation on itemized deductions
Section 71 - Alimony and separate maintenance payments
Section 72 - Annuities; certain proceeds of endowment and life insurance contracts
Section 73 - Services of child
Section 74 - Prizes and awards
Section 75 - Dealers in tax-exempt securities
Section 76 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
Section 77 - Commodity credit loans
Section 78 - Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
Section 79 - Group-term life insurance purchased for employees
Section 80 - Restoration of value of certain securities
Section 81 - Repealed. Pub. L. 100-203, title X, Section 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387
Section 82 - Reimbursement for expenses of moving
Section 83 - Property transferred in connection with performance of services
Section 84 - Transfer of appreciated property to political organization
Section 85 - Unemployment compensation
Section 86 - Social security and tier 1 railroad retirement benefits
Section 87 - Alcohol and biodiesel fuels credits
Section 88 - Certain amounts with respect to nuclear decommissioning costs
Section 89 - Repealed. Pub. L. 101-140, title II, Section 202(a), Nov. 8, 1989, 103 Stat. 830
Section 90 - Illegal Federal irrigation subsidies
Section 101 - Certain death benefits
Section 102 - Gifts and inheritances
Section 103 - Interest on State and local bonds
Section 103A - Repealed. Pub. L. 99-514, title XIII, Section 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
Section 104 - Compensation for injuries or sickness
Section 105 - Amounts received under accident and health plans
Section 106 - Contributions by employer to accident and health plans
Section 107 - Rental value of parsonages
Section 108 - Income from discharge of indebtedness
Section 109 - Improvements by lessee on lessor's property
Section 110 - Qualified lessee construction allowances for short-term leases
Section 111 - Recovery of tax benefit items
Section 112 - Certain combat zone compensation of members of the Armed Forces
Section 113 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520
Section 114 - Repealed. Pub. L. 108-357, title I, Section 101(a), Oct. 22, 2004, 118 Stat. 1423
Section 115 - Income of States, municipalities, etc.
Section 116 - Repealed. Pub. L. 99-514, title VI, Section 612(a), Oct. 22, 1986, 100 Stat. 2250
Section 117 - Qualified scholarships
Section 118 - Contributions to the capital of a corporation
Section 119 - Meals or lodging furnished for the convenience of the employer
Section 120 - Amounts received under qualified group legal services plans
Section 121 - Exclusion of gain from sale of principal residence
Section 122 - Certain reduced uniformed services retirement pay
Section 123 - Amounts received under insurance contracts for certain living expenses
Section 124 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520
Section 125 - Cafeteria plans
Section 126 - Certain cost-sharing payments
Section 127 - Educational assistance programs
Section 128 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520
Section 129 - Dependent care assistance programs
Section 130 - Certain personal injury liability assignments
Section 131 - Certain foster care payments
Section 132 - Certain fringe benefits
Section 133 - Repealed. Pub. L. 104-188, title I, Section 1602(a), Aug. 20, 1996, 110 Stat. 1833
Section 134 - Certain military benefits
Section 135 - Income from United States savings bonds used to pay higher education tuition and fees
Section 136 - Energy conservation subsidies provided by public utilities
Section 137 - Adoption assistance programs
Section 138 - Medicare Advantage MSA
Section 139 - Disaster relief payments
Section 139A - Federal subsidies for prescription drug plans
Section 139B - Benefits provided to volunteer firefighters and emergency medical responders
Section 140 - Cross references to other Acts
Section 141 - Private activity bond; qualified bond
Section 142 - Exempt facility bond
Section 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
Section 144 - Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
Section 145 - Qualified 501(c)(3) bond
Section 146 - Volume cap
Section 147 - Other requirements applicable to certain private activity bonds
Section 148 - Arbitrage
Section 149 - Bonds must be registered to be tax exempt; other requirements
Section 150 - Definitions and special rules
Section 151 - Allowance of deductions for personal exemptions
Section 152 - Dependent defined
Section 153 - Cross references
Section 161 - Allowance of deductions
Section 162 - Trade or business expenses
Section 163 - Interest
Section 164 - Taxes
Section 165 - Losses
Section 166 - Bad debts
Section 167 - Depreciation
Section 168 - Accelerated cost recovery system
Section 169 - Amortization of pollution control facilities
Section 170 - Charitable, etc., contributions and gifts
Section 171 - Amortizable bond premium
Section 172 - Net operating loss deduction
Section 173 - Circulation expenditures
Section 174 - Research and experimental expenditures
Section 175 - Soil and water conservation expenditures; endangered species recovery expenditures
Section 176 - Payments with respect to employees of certain foreign corporations
Section 177 - Repealed. Pub. L. 99-514, title II, Section 241(a), Oct. 22, 1986, 100 Stat. 2181
Section 178 - Amortization of cost of acquiring a lease
Section 179 - Election to expense certain depreciable business assets
Section 179A - Deduction for clean-fuel vehicles and certain refueling property
Section 179B - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
Section 179C - Election to expense certain refineries
Section 179D - Energy efficient commercial buildings deduction
Section 179E - Election to expense advanced mine safety equipment
Section 180 - Expenditures by farmers for fertilizer, etc.
Section 181 - Treatment of certain qualified film and television productions
Section 182 - Repealed. Pub. L. 99-514, title IV, Section 402(a), Oct. 22, 1986, 100 Stat. 2221
Section 183 - Activities not engaged in for profit
Section 184 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520
Section 185 - Repealed. Pub. L. 99-514, title II, Section 242(a), Oct. 22, 1986, 100 Stat. 2181
Section 186 - Recoveries of damages for antitrust violations, etc.
Section 187 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
Section 188 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520
Section 189 - Repealed. Pub. L. 99-514, title VIII, Section 803(b)(1), Oct. 22, 1986, 100 Stat. 2355
Section 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Section 191 - Repealed. Pub. L. 97-34, title II, Section 212(d)(1), Aug. 13, 1981, 95 Stat. 239
Section 192 - Contributions to black lung benefit trust
Section 193 - Tertiary injectants
Section 194 - Treatment of reforestation expenditures
Section 194A - Contributions to employer liability trusts
Section 195 - Start-up expenditures
Section 196 - Deduction for certain unused business credits
Section 197 - Amortization of goodwill and certain other intangibles
Section 198 - Expensing of environmental remediation costs
Section 198A - Expensing of qualified disaster expenses
Section 199 - Income attributable to domestic production activities
Section 211 - Allowance of deductions
Section 212 - Expenses for production of income
Section 213 - Medical, dental, etc., expenses
Section 214 - Repealed. Pub. L. 94-455, title V, Section 504(b)(1), Oct. 4, 1976, 90 Stat. 1565
Section 215 - Alimony, etc., payments
Section 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
Section 217 - Moving expenses
Section 218 - Repealed. Pub. L. 95-600, title I, Section 113(a)(1), Nov. 6, 1978, 92 Stat. 2778
Section 219 - Retirement savings
Section 220 - Archer MSAs
Section 221 - Interest on education loans
Section 222 - Qualified tuition and related expenses
Section 223 - Health savings accounts
Section 224 - Cross reference
Section 241 - Allowance of special deductions
Section 242 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
Section 243 - Dividends received by corporations
Section 244 - Dividends received on certain preferred stock
Section 245 - Dividends received from certain foreign corporations
Section 246 - Rules applying to deductions for dividends received
Section 246A - Dividends received deduction reduced where portfolio stock is debt financed
Section 247 - Dividends paid on certain preferred stock of public utilities
Section 248 - Organizational expenditures
Section 249 - Limitation on deduction of bond premium on repurchase
Section 250 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520
Section 261 - General rule for disallowance of deductions
Section 262 - Personal, living, and family expenses
Section 263 - Capital expenditures
Section 263A - Capitalization and inclusion in inventory costs of certain expenses
Section 264 - Certain amounts paid in connection with insurance contracts
Section 265 - Expenses and interest relating to tax-exempt income
Section 266 - Carrying charges
Section 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
Section 268 - Sale of land with unharvested crop
Section 269 - Acquisitions made to evade or avoid income tax
Section 269A - Personal service corporations formed or availed of to avoid or evade income tax
Section 269B - Stapled entities
Section 270 - Repealed. Pub. L. 91-172, title II, Section 213(b), Dec. 30, 1969, 83 Stat. 572
Section 271 - Debts owed by political parties, etc.
Section 272 - Disposal of coal or domestic iron ore
Section 273 - Holders of life or terminable interest
Section 274 - Disallowance of certain entertainment, etc., expenses
Section 275 - Certain taxes
Section 276 - Certain indirect contributions to political parties
Section 277 - Deductions incurred by certain membership organizations in transactions with members
Section 278 - Repealed. Pub. L. 99-514, title VIII, Section 803(b)(6), Oct. 22, 1986, 100 Stat. 2356
Section 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
Section 280 - Repealed. Pub. L. 99-514, title VIII, Section 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
Section 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
Section 280B - Demolition of structures
Section 280C - Certain expenses for which credits are allowable
Section 280D - Repealed. Pub. L. 100-418, title I, Section 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
Section 280E - Expenditures in connection with the illegal sale of drugs
Section 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
Section 280G - Golden parachute payments
Section 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
Section 281 - Terminal railroad corporations and their shareholders
Section 291 - Special rules relating to corporate preference items




Chapter 1: Normal Taxes and Surtaxes

Subchapter C: Corporate Distributions and Adjustments

Section 301 - Distributions of property
Section 302 - Distributions in redemption of stock
Section 303 - Distributions in redemption of stock to pay death taxes
Section 304 - Redemption through use of related corporations
Section 305 - Distributions of stock and stock rights
Section 306 - Dispositions of certain stock
Section 307 - Basis of stock and stock rights acquired in distributions
Section 311 - Taxability of corporation on distribution
Section 312 - Effect on earnings and profits
Section 316 - Dividend defined
Section 317 - Other definitions
Section 318 - Constructive ownership of stock
Section 331 - Gain or loss to shareholders in corporate liquidations
Section 332 - Complete liquidations of subsidiaries
Section 333 - Repealed. Pub. L. 99-514, title VI, Section 631(e)(3), Oct. 22, 1986, 100 Stat. 2273
Section 334 - Basis of property received in liquidations
Section 336 - Gain or loss recognized on property distributed in complete liquidation
Section 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
Section 338 - Certain stock purchases treated as asset acquisitions
Section 341 - Repealed. Pub. L. 108-27, title III, Section 302(e)(4)(A), May 28, 2003, 117 Stat. 763
Section 342 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
Section 346 - Definition and special rule
Section 351 - Transfer to corporation controlled by transferor
Section 354 - Exchanges of stock and securities in certain reorganizations
Section 355 - Distribution of stock and securities of a controlled corporation
Section 356 - Receipt of additional consideration
Section 357 - Assumption of liability
Section 358 - Basis to distributees
Section 361 - Nonrecognition of gain or loss to corporations; treatment of distributions
Section 362 - Basis to corporations
Section 363 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
Section 367 - Foreign corporations
Section 368 - Definitions relating to corporate reorganizations
Section 370 to 372 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521
Section 373 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
Section 374 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521
Section 381 - Carryovers in certain corporate acquisitions
Section 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
Section 383 - Special limitations on certain excess credits, etc.
Section 384 - Limitation on use of preacquisition losses to offset built-in gains
Section 385 - Treatment of certain interests in corporations as stock or indebtedness
Section 386 - Repealed. Pub. L. 100-647, title I, Section 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
Section 391 to 395 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773









Chapter 1: Normal Taxes and Surtaxes
Subchapter D: Deferred Compensation, etc.

Section 401 - Qualified pension, profit-sharing, and stock bonus plans
Section 402 - Taxability of beneficiary of employees' trust
Section 402A - Optional treatment of elective deferrals as Roth contributions
Section 403 - Taxation of employee annuities
Section 404 - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
Section 404A - Deduction for certain foreign deferred compensation plans
Section 405 - Repealed. Pub. L. 98-369, div. A, title IV, Section 491(a), July 18, 1984, 98 Stat. 848
Section 406 - Employees of foreign affiliates covered by section 3121(l) agreements
Section 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
Section 408 - Individual retirement accounts
Section 408A - Roth IRAs
Section 409 - Qualifications for tax credit employee stock ownership plans
Section 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Section 410 - Minimum participation standards
Section 411 - Minimum vesting standards
Section 412 - Minimum funding standards
Section 413 - Collectively bargained plans, etc.
Section 414 - Definitions and special rules
Section 415 - Limitations on benefits and contribution under qualified plans
Section 416 - Special rules for top-heavy plans
Section 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
Section 418 - Reorganization status
Section 418A - Notice of reorganization and funding requirements
Section 418B - Minimum contribution requirement
Section 418C - Overburden credit against minimum contribution requirement
Section 418D - Adjustments in accrued benefits
Section 418E - Insolvent plans
Section 419 - Treatment of funded welfare benefit plans
Section 419A - Qualified asset account; limitation on additions to account
Section 420 - Transfers of excess pension assets to retiree health accounts
Section 421 - General rules
Section 422 - Incentive stock options
Section 422A - Renumbered Section 422
Section 423 - Employee stock purchase plans
Section 424 - Definitions and special rules
Section 425 - Renumbered Section 424
Section 430 - Minimum funding standards for single-employer defined benefit pension plans
Section 431 - Minimum funding standards for multiemployer plans
Section 432 - Additional funding rules for multiemployer plans in endangered status or critical status
Section 436 - Funding-based limits on benefits and benefit accruals under single-employer plans



Chapter 1: Normal Taxes and Surtaxes
Subchapter E: Accounting Periods and Methods of Accounting

Section 441 - Period for computation of taxable income
Section 442 - Change of annual accounting period
Section 443 - Returns for a period of less than 12 months
Section 444 - Election of taxable year other than required taxable year
Section 446 - General rule for methods of accounting
Section 447 - Method of accounting for corporations engaged in farming
Section 448 - Limitation on use of cash method of accounting
Section 451 - General rule for taxable year of inclusion
Section 452 - Repealed. June 15, 1955, ch. 143, Section 1(a), 69 Stat. 134
Section 453 - Installment method
Section 453A - Special rules for nondealers
Section 453B - Gain or loss disposition of installment obligations
Section 453C - Repealed. Pub. L. 100-203, title X, Section 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330-388
Section 454 - Obligations issued at discount
Section 455 - Prepaid subscription income
Section 456 - Prepaid dues income of certain membership organizations
Section 457 - Deferred compensation plans of State and local governments and tax-exempt organizations
Section 457A - Nonqualified deferred compensation from certain tax indifferent parties
Section 458 - Magazines, paperbacks, and records returned after the close of the taxable year
Section 460 - Special rules for long-term contracts
Section 461 - General rule for taxable year of deduction
Section 462 - Repealed. June 15, 1955, ch. 143, Section 1(b), 69 Stat. 134
Section 463 - Repealed. Pub. L. 100-203, title X, Section 10201(a), Dec. 22, 1987, 101 Stat. 1330-387
Section 464 - Limitations on deductions for certain farming
Section 465 - Deductions limited to amount at risk
Section 466 - Repealed. Pub. L. 99-514, title VIII, Section 823(a), Oct. 22, 1986, 100 Stat. 2373
Section 467 - Certain payments for the use of property or services
Section 468 - Special rules for mining and solid waste reclamation and closing costs
Section 468A - Special rules for nuclear decommissioning costs
Section 468B - Special rules for designated settlement funds
Section 469 - Passive activity losses and credits limited
Section 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities
Section 471 - General rule for inventories
Section 472 - Last-in, first-out inventories
Section 473 - Qualified liquidations of LIFO inventories
Section 474 - Simplified dollar-value LIFO method for certain small businesses
Section 475 - Mark to market accounting method for dealers in securities
Section 481 - Adjustments required by changes in method of accounting
Section 482 - Allocation of income and deductions among taxpayers
Section 483 - Interest on certain deferred payments



Chapter 1: Normal Taxes and Surtaxes
Subchapter F: Exempt Organizations

Section 501 - Exemption from tax on corporations, certain trusts, etc.
Section 502 - Feeder organizations
Section 503 - Requirements for exemption
Section 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
Section 505 - Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
Section 507 - Termination of private foundation status
Section 508 - Special rules with respect to section 501(c)(3) organizations
Section 509 - Private foundation defined
Section 511 - Imposition of tax on unrelated business income of charitable, etc., organizations
Section 512 - Unrelated business taxable income
Section 513 - Unrelated trade or business
Section 514 - Unrelated debt-financed income
Section 515 - Taxes of foreign countries and possessions of the United States
Section 521 - Exemption of farmers' cooperatives from tax
Section 522 - Repealed. Pub. L. 87-834, Section 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
Section 526 - Shipowners' protection and indemnity associations
Section 527 - Political organizations
Section 528 - Certain homeowners associations
Section 529 - Qualified tuition programs
Section 530 - Coverdell education savings accounts



Chapter 1: Normal Taxes and Surtaxes
Subchapter G: Corporations Used to Avoid Income Tax on Shareholders

Section 531 - Imposition of accumulated earnings tax
Section 532 - Corporations subject to accumulated earnings tax
Section 533 - Evidence of purpose to avoid income tax
Section 534 - Burden of proof
Section 535 - Accumulated taxable income
Section 536 - Income not placed on annual basis
Section 537 - Reasonable needs of the business
Section 541 - Imposition of personal holding company tax
Section 542 - Definition of personal holding company
Section 543 - Personal holding company income
Section 544 - Rules for determining stock ownership
Section 545 - Undistributed personal holding company income
Section 546 - Income not placed on annual basis
Section 547 - Deduction for deficiency dividends
Section 551 to 558 - Repealed. Pub. L. 108-357, title IV, Section 413(a)(1), Oct. 22, 2004, 118 Stat. 1506
Section 561 - Definition of deduction for dividends paid
Section 562 - Rules applicable in determining dividends eligible for dividends paid deduction
Section 563 - Rules relating to dividends paid after close of taxable year
Section 564 - Dividend carryover
Section 565 - Consent dividends



Chapter 1: Normal Taxes and Surtaxes
Subchapter H: Banking Institutions

Section 581 - Definition of bank
Section 582 - Bad debts, losses, and gains with respect to securities held by financial institutions
Section 583 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
Section 584 - Common trust funds
Section 585 - Reserves for losses on loans of banks
Section 586 - Repealed. Pub. L. 99-514, title IX, Section 901(c), Oct. 22, 1986, 100 Stat. 2378
Section 591 - Deduction for dividends paid on deposits
Section 592 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778
Section 593 - Reserves for losses on loans
Section 594 - Alternative tax for mutual savings banks conducting life insurance business
Section 595, 596 - Repealed. Pub. L. 104-188, title I, Section 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857
Section 597 - Treatment of transactions in which Federal financial assistance provided
Section 601 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778



Chapter 1: Normal Taxes and Surtaxes
Subchapter I: Natural Resources

Section 611 - Allowance of deduction for depletion
Section 612 - Basis for cost depletion
Section 613 - Percentage depletion
Section 613A - Limitations on percentage depletion in case of oil and gas wells
Section 614 - Definition of property
Section 615 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
Section 616 - Development expenditures
Section 617 - Deduction and recapture of certain mining exploration expenditures
Section 621 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521
Section 631 - Gain or loss in the case of timber, coal, or domestic iron ore
Section 632 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
Section 636 - Income tax treatment of mineral production payments
Section 638 - Continental shelf areas



Chapter 1: Normal Taxes and Surtaxes
Subchapter J: Estates Trusts, Beneficiaries, and Decedents

Section 641 - Imposition of tax
Section 642 - Special rules for credits and deductions
Section 643 - Definitions applicable to subparts A, B, C, andD
Section 644 - Taxable year of trusts
Section 645 - Certain revocable trusts treated as part of estate
Section 646 - Tax treatment of electing Alaska Native Settlement Trusts
Section 651 - Deduction for trusts distributing current income only
Section 652 - Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
Section 661 - Deduction for estates and trusts accumulating income or distributing corpus
Section 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
Section 663 - Special rules applicable to sections 661 and 662
Section 664 - Charitable remainder trusts
Section 665 - Definitions applicable to subpart D
Section 666 - Accumulation distribution allocated to preceding years
Section 667 - Treatment of amounts deemed distributed by trust in preceding years
Section 668 - Interest charge on accumulation distributions from foreign trusts
Section 669 - Repealed. Pub. L. 94-455, title VII, Section 701(d)(1), Oct. 4, 1976, 90 Stat. 1578
Section 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
Section 672 - Definitions and rules
Section 673 - Reversionary interests
Section 674 - Power to control beneficial enjoyment
Section 675 - Administrative powers
Section 676 - Power to revoke
Section 677 - Income for benefit of grantor
Section 678 - Person other than grantor treated as substantial owner
Section 679 - Foreign trusts having one or more United States beneficiaries
Section 681 - Limitation on charitable deduction
Section 682 - Income of an estate or trust in case of divorce, etc.
Section 683 - Use of trust as an exchange fund
Section 684 - Recognition of gain on certain transfers to certain foreign trusts and estates
Section 685 - Treatment of funeral trusts
Section 691 - Recipients of income in respect of decedents
Section 692 - Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death



Chapter 1: Normal Taxes and Surtaxes
Subchapter K: Partners and Partnerships

Section 701 - Partners, not partnership, subject to tax
Section 702 - Income and credits of partner
Section 703 - Partnership computations
Section 704 - Partner's distributive share
Section 705 - Determination of basis of partner's interest
Section 706 - Taxable years of partner and partnership
Section 707 - Transactions between partner and partnership
Section 708 - Continuation of partnership
Section 709 - Treatment of organization and syndication fees
Section 721 - Nonrecognition of gain or loss on contribution
Section 722 - Basis of contributing partner's interest
Section 723 - Basis of property contributed to partnership
Section 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
Section 731 - Extent of recognition of gain or loss on distribution
Section 732 - Basis of distributed property other than money
Section 733 - Basis of distributee partner's interest
Section 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
Section 735 - Character of gain or loss on disposition of distributed property
Section 736 - Payments to a retiring partner or a deceased partner's successor in interest
Section 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
Section 741 - Recognition and character of gain or loss on sale or exchange
Section 742 - Basis of transferee partner's interest
Section 743 - Special rules where section 754 election or substantial built-in loss
Section 751 - Unrealized receivables and inventory items
Section 752 - Treatment of certain liabilities
Section 753 - Partner receiving income in respect of decedent
Section 754 - Manner of electing optional adjustment to basis of partnership property
Section 755 - Rules for allocation of basis
Section 761 - Terms defined
Section 771 - Application of subchapter to electing large partnerships
Section 772 - Simplified flow-through
Section 773 - Computations at partnership level
Section 774 - Other modifications
Section 775 - Electing large partnership defined
Section 776 - Special rules for partnerships holding oil and gas properties
Section 777 - Regulations



Chapter 1: Normal Taxes and Surtaxes
Subchapter L: Insurance Companies

Section 801 - Tax imposed
Section 803 - Life insurance gross income
Section 804 - Life insurance deductions
Section 805 - General deductions
Section 806 - Small life insurance company deduction
Section 807 - Rules for certain reserves
Section 808 - Policyholder dividends deduction
Section 809 - Repealed. Pub. L. 108-218, title II, Section 205(a), Apr. 10, 2004, 118 Stat. 610
Section 810 - Operations loss deduction
Section 811 - Accounting provisions
Section 812 - Definition of company's share and policyholders' share
Section 813 - Repealed. Pub. L. 100-203, title X, Section 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423
Section 814 - Contiguous country branches of domestic life insurance companies
Section 815 - Distributions to shareholders from pre-1984 policyholders surplus account
Section 816 - Life insurance company defined
Section 817 - Treatment of variable contracts
Section 817A - Special rules for modified guaranteed contracts
Section 818 - Other definitions and special rules
Section 831 - Tax on insurance companies other than life insurance companies
Section 832 - Insurance company taxable income
Section 833 - Treatment of Blue Cross and Blue Shield organizations, etc.
Section 834 - Determination of taxable investment income
Section 835 - Election by reciprocal
Section 841 - Credit for foreign taxes
Section 842 - Foreign companies carrying on insurance business
Section 843 - Annual accounting period
Section 844 - Special loss carryover rules
Section 845 - Certain reinsurance agreements
Section 846 - Discounted unpaid losses defined
Section 847 - Special estimated tax payments
Section 848 - Capitalization of certain policy acquisition expenses



Chapter 1: Normal Taxes and Surtaxes
Subchapter M: Regulated Investment Companies and Real Estate Investment Trusts

Section 851 - Definition of regulated investment company
Section 852 - Taxation of regulated investment companies and their shareholders
Section 853 - Foreign tax credit allowed to shareholders
Section 854 - Limitations applicable to dividends received from regulated investment company
Section 855 - Dividends paid by regulated investment company after close of taxable year
Section 856 - Definition of real estate investment trust
Section 857 - Taxation of real estate investment trusts and their beneficiaries
Section 858 - Dividends paid by real estate investment trust after close of taxable year
Section 859 - Adoption of annual accounting period
Section 860 - Deduction for deficiency dividends
Section 860A - Taxation of REMIC's
Section 860B - Taxation of holders of regular interests
Section 860C - Taxation of residual interests
Section 860D - REMIC defined
Section 860E - Treatment of income in excess of daily accruals on residual interests
Section 860F - Other rules
Section 860G - Other definitions and special rules
Section 860H to 860L - Repealed. Pub. L. 108-357, title VIII, Section 835(a), Oct. 22, 2004, 118 Stat. 1593



Chapter 1: Normal Taxes and Surtaxes
Subchapter N: Tax Based on Income from Sources within or without the United States

Section 861 - Income from sources within the United States
Section 862 - Income from sources without the United States
Section 863 - Special rules for determining source
Section 864 - Definitions and special rules
Section 865 - Source rules for personal property sales
Section 871 - Tax on nonresident alien individuals
Section 872 - Gross income
Section 873 - Deductions
Section 874 - Allowance of deductions and credits
Section 875 - Partnerships; beneficiaries of estates and trusts
Section 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Section 877 - Expatriation to avoid tax
Section 877A - Tax responsibilities of expatriation
Section 878 - Foreign educational, charitable, and certain other exempt organizations
Section 879 - Tax treatment of certain community income in the case of nonresident alien individuals
Section 881 - Tax on income of foreign corporations not connected with United States business
Section 882 - Tax on income of foreign corporations connected with United States business
Section 883 - Exclusions from gross income
Section 884 - Branch profits tax
Section 885 - Cross references
Section 887 - Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
Section 891 - Doubling of rates of tax on citizens and corporations of certain foreign countries
Section 892 - Income of foreign governments and of international organizations
Section 893 - Compensation of employees of foreign governments or international organizations
Section 894 - Income affected by treaty
Section 895 - Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
Section 896 - Adjustment of tax on nationals, residents, and corporations of certain foreign countries
Section 897 - Disposition of investment in United States real property
Section 898 - Taxable year of certain foreign corporations
Section 901 - Taxes of foreign countries and of possessions of United States
Section 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
Section 903 - Credit for taxes in lieu of income, etc., taxes
Section 904 - Limitation on credit
Section 905 - Applicable rules
Section 906 - Nonresident alien individuals and foreign corporations
Section 907 - Special rules in case of foreign oil and gas income
Section 908 - Reduction of credit for participation in or cooperation with an international boycott
Section 911 - Citizens or residents of the United States living abroad
Section 912 - Exemption for certain allowances
Section 913 - Repealed. Pub. L. 97-34, title I, Section 112(a), Aug. 13, 1981, 95 Stat. 194
Section 921 to 927 - Repealed. Pub. L. 106-519, Section 2, Nov. 15, 2000, 114 Stat. 2423
Section 931 - Income from sources within Guam, American Samoa, or the Northern Mariana Islands
Section 932 - Coordination of United States and Virgin Islands income taxes
Section 933 - Income from sources within Puerto Rico
Section 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands
Section 934A - Repealed. Pub. L. 99-514, title XII, Section 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
Section 935 - Repealed. Pub. L. 99-514, title XII, Section 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
Section 936 - Puerto Rico and possession tax credit
Section 937 - Residence and source rules involving possessions
Section 941 to 943 - Repealed. Pub. L. 108-357, title I, Section 101(b)(1), Oct. 22, 2004, 118 Stat. 1423
Section 951 - Amounts included in gross income of United States shareholders
Section 952 - Subpart F income defined
Section 953 - Insurance income
Section 954 - Foreign base company income
Section 955 - Withdrawal of previously excluded subpart F income from qualified investment
Section 956 - Investment of earnings in United States property
Section 956A - Repealed. Pub. L. 104-188, title I, Section 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
Section 957 - Controlled foreign corporations; United States persons
Section 958 - Rules for determining stock ownership
Section 959 - Exclusion from gross income of previously taxed earnings and profits
Section 960 - Special rules for foreign tax credit
Section 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
Section 962 - Election by individuals to be subject to tax at corporate rates
Section 963 - Repealed. Pub. L. 94-12, title VI, Section 602(a)(1), Mar. 29, 1975, 89 Stat. 58
Section 964 - Miscellaneous provisions
Section 965 - Temporary dividends received deduction
Section 970 - Reduction of subpart F income of export trade corporations
Section 971 - Definitions
Section 972 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
Section 981 - Repealed. Pub. L. 94-455, title X, Section 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614
Section 982 - Admissibility of documentation maintained in foreign countries
Section 985 - Functional currency
Section 986 - Determination of foreign taxes and foreign corporation's earnings and profits
Section 987 - Branch transactions
Section 988 - Treatment of certain foreign currency transactions
Section 989 - Other definitions and special rules
Section 991 - Taxation of a domestic international sales corporation
Section 992 - Requirements of a domestic international sales corporation
Section 993 - Definitions
Section 994 - Inter-company pricing rules
Section 995 - Taxation of DISC income to shareholders
Section 996 - Rules for allocation in the case of distributions and losses
Section 997 - Special subchapter C rules
Section 999 - Reports by taxpayers; determinations
Section 1000 - Reserved



Chapter 1: Normal Taxes and Surtaxes
Subchapter O: Gain or Loss on Disposition of Property

Section 1001 - Determination of amount of and recognition of gain or loss
Section 1002 - Repealed. Pub. L. 94-455, title XIX, Section 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
Section 1011 - Adjusted basis for determining gain or loss
Section 1012 - Basis of property - cost
Section 1013 - Basis of property included in inventory
Section 1014 - Basis of property acquired from a decedent
Section 1015 - Basis of property acquired by gifts and transfers in trust
Section 1016 - Adjustments to basis
Section 1017 - Discharge of indebtedness
Section 1018 - Repealed. Pub. L. 96-589, Section 6(h)(1), Dec. 24, 1980, 94 Stat. 3410
Section 1019 - Property on which lessee has made improvements
Section 1020 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
Section 1021 - Sale of annuities
Section 1022 - Treatment of property acquired from a decedent dying after December 31, 2009
Section 1023 - Cross references
Section 1024 - Renumbered Section 1023
Section 1031 - Exchange of property held for productive use or investment
Section 1032 - Exchange of stock for property
Section 1033 - Involuntary conversions
Section 1034 - Repealed. Pub. L. 105-34, title III, Section 312(b), Aug. 5, 1997, 111 Stat. 839
Section 1035 - Certain exchanges of insurance policies
Section 1036 - Stock for stock of same corporation
Section 1037 - Certain exchanges of United States obligations
Section 1038 - Certain reacquisitions of real property
Section 1039 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521
Section 1040 - Transfer of certain farm, etc., real property
Section 1041 - Transfers of property between spouses or incident to divorce
Section 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
Section 1043 - Sale of property to comply with conflict-of-interest requirements
Section 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
Section 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
Section 1051 - Property acquired during affiliation
Section 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
Section 1053 - Property acquired before March 1, 1913
Section 1054 - Certain stock of Federal National Mortgage Association
Section 1055 - Redeemable ground rents
Section 1056 - Repealed. Pub. L. 108-357, title VIII, Section 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
Section 1057 - Repealed. Pub. L. 105-34, title XI, Section 1131(c)(2), Aug. 5, 1997, 111 Stat. 980
Section 1058 - Transfers of securities under certain agreements
Section 1059 - Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
Section 1059A - Limitation on taxpayer's basis or inventory cost in property imported from related persons
Section 1060 - Special allocation rules for certain asset acquisitions
Section 1061 - Cross references
Section 1071 - Repealed. Pub. L. 104-7, Section 2(a), Apr. 11, 1995, 109 Stat. 93
Section 1081 to 1083 - Repealed. Pub. L. 109-135, title IV, Section 402(a)(1), Dec. 21, 2005, 119 Stat. 2610
Section 1091 - Loss from wash sales of stock or securities
Section 1092 - Straddles
Section 1101 to 1103 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521
Section 1111 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786



Chapter 1: Normal Taxes and Surtaxes
Subchapter P: Capital Gains and Losses

Section 1201 - Alternative tax for corporations
Section 1202 - Partial exclusion for gain from certain small business stock
Section 1211 - Limitation on capital losses
Section 1212 - Capital loss carrybacks and carryovers
Section 1221 - Capital asset defined
Section 1222 - Other terms relating to capital gains and losses
Section 1223 - Holding period of property
Section 1231 - Property used in the trade or business and involuntary conversions
Section 1232 to 1232B - Repealed. Pub. L. 98-369, div. A, title I, Section 42(a)(1), July 18, 1984, 98 Stat. 556
Section 1233 - Gains and losses from short sales
Section 1234 - Options to buy or sell
Section 1234A - Gains or losses from certain terminations
Section 1234B - Gains or losses from securities futures contracts
Section 1235 - Sale or exchange of patents
Section 1236 - Dealers in securities
Section 1237 - Real property subdivided for sale
Section 1238 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521
Section 1239 - Gain from sale of depreciable property between certain related taxpayers
Section 1240 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
Section 1241 - Cancellation of lease or distributor's agreement
Section 1242 - Losses on small business investment company stock
Section 1243 - Loss of small business investment company
Section 1244 - Losses on small business stock
Section 1245 - Gain from dispositions of certain depreciable property
Section 1246, 1247 - Repealed. Pub. L. 108-357, title IV, Section 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
Section 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
Section 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
Section 1250 - Gain from dispositions of certain depreciable realty
Section 1251 - Repealed. Pub. L. 98-369, div. A, title IV, Section 492(a), July 18, 1984, 98 Stat. 853
Section 1252 - Gain from disposition of farm land
Section 1253 - Transfers of franchises, trademarks, and trade names
Section 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
Section 1255 - Gain from disposition of section 126 property
Section 1256 - Section 1256 contracts marked to market
Section 1257 - Disposition of converted wetlands or highly erodible croplands
Section 1258 - Recharacterization of gain from certain financial transactions
Section 1259 - Constructive sales treatment for appreciated financial positions
Section 1260 - Gains from constructive ownership transactions
Section 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
Section 1272 - Current inclusion in income of original issue discount
Section 1273 - Determination of amount of original issue discount
Section 1274 - Determination of issue price in the case of certain debt instruments issued for property
Section 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
Section 1275 - Other definitions and special rules
Section 1276 - Disposition gain representing accrued market discount treated as ordinary income
Section 1277 - Deferral of interest deduction allocable to accrued market discount
Section 1278 - Definitions and special rules
Section 1281 - Current inclusion in income of discount on certain short-term obligations
Section 1282 - Deferral of interest deduction allocable to accrued discount
Section 1283 - Definitions and special rules
Section 1286 - Tax treatment of stripped bonds
Section 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form
Section 1288 - Treatment of original issue discount on tax-exempt obligations
Section 1291 - Interest on tax deferral
Section 1293 - Current taxation of income from qualified electing funds
Section 1294 - Election to extend time for payment of tax on undistributed earnings
Section 1295 - Qualified electing fund
Section 1296 - Election of mark to market for marketable stock
Section 1297 - Passive foreign investment company
Section 1298 - Special rules



Chapter 1: Normal Taxes and Surtaxes
Subchapter Q: Readjustment of Tax Between Years and Special Limitations

Section 1301 - Averaging of farm income
Section 1311 - Correction of error
Section 1312 - Circumstances of adjustment
Section 1313 - Definitions
Section 1314 - Amount and method of adjustment
Section 1315 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
Section 1321 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788
Section 1331 to 1337 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
Section 1341 - Computation of tax where taxpayer restores substantial amount held under claim of right
Section 1342 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
Section 1346 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788
Section 1347 - Repealed. Pub. L. 94-455, title XIX, Section 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
Section 1348 - Repealed. Pub. L. 97-34, title I, Section 101(c)(1), Aug. 13, 1981, 95 Stat. 183
Section 1351 - Treatment of recoveries of foreign expropriation losses



Chapter 1: Normal Taxes and Surtaxes
Subchapter R: Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

Section 1352 - Alternative tax on qualifying shipping activities
Section 1353 - Notional shipping income
Section 1354 - Alternative tax election; revocation; termination
Section 1355 - Definitions and special rules
Section 1356 - Qualifying shipping activities
Section 1357 - Items not subject to regular tax; depreciation; interest
Section 1358 - Allocation of credits, income, and deductions
Section 1359 - Disposition of qualifying vessels



Chapter 1: Normal Taxes and Surtaxes
Subchapter S: Tax Treatment of S Corporations and Their Shareholders

Section 1361 - S corporation defined
Section 1362 - Election; revocation; termination
Section 1363 - Effect of election on corporation
Section 1366 - Pass-thru of items to shareholders
Section 1367 - Adjustments to basis of stock of shareholders, etc.
Section 1368 - Distributions
Section 1371 - Coordination with subchapter C
Section 1372 - Partnership rules to apply for fringe benefit purposes
Section 1373 - Foreign income
Section 1374 - Tax imposed on certain built-in gains
Section 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
Section 1377 - Definitions and special rule
Section 1378 - Taxable year of S corporation
Section 1379 - Transitional rules on enactment



Chapter 1: Normal Taxes and Surtaxes
Subchapter T: Cooperatives and Their Patrons

Section 1381 - Organizations to which part applies
Section 1382 - Taxable income of cooperatives
Section 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
Section 1385 - Amounts includible in patron's gross income
Section 1388 - Definitions; special rules



Chapter 1: Normal Taxes and Surtaxes
Subchapter U: Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Section 1391 - Designation procedure
Section 1392 - Eligibility criteria
Section 1393 - Definitions and special rules
Section 1394 - Tax-exempt enterprise zone facility bonds
Section 1396 - Empowerment zone employment credit
Section 1397 - Other definitions and special rules
Section 1397A - Increase in expensing under section 179
Section 1397B - Nonrecognition of gain on rollover of empowerment zone investments
Section 1397C - Enterprise zone business defined
Section 1397D - Qualified zone property defined
Section 1397E - Credit to holders of qualified zone academy bonds
Section 1397F - Regulations



Chapter 1: Normal Taxes and Surtaxes
Subchapter V: Title 11 Cases

Section 1398 - Rules relating to individuals' title 11 cases
Section 1399 - No separate taxable entities for partnerships, corporations, etc.
Section 1400 - Establishment of DC Zone
Section 1400A - Tax-exempt economic development bonds
Section 1400B - Zero percent capital gains rate
Section 1400C - First-time homebuyer credit for District of Columbia
Section 1400E - Designation of renewal communities
Section 1400F - Renewal community capital gain
Section 1400G - Renewal community business defined
Section 1400H - Renewal community employment credit
Section 1400I - Commercial revitalization deduction
Section 1400J - Increase in expensing under section 179
Section 1400L - Tax benefits for New York Liberty Zone
Section 1400M - Definitions
Section 1400N - Tax benefits for Gulf Opportunity Zone
Section 1400O - Education tax benefits
Section 1400P - Housing tax benefits
Section 1400Q - Special rules for use of retirement funds
Section 1400R - Employment relief
Section 1400S - Additional tax relief provisions
Section 1400T - Special rules for mortgage revenue bonds



Chapter 2: Tax on Self-Employment Income

Section 1401 - Rate of tax
Section 1402 - Definitions
Section 1403 - Miscellaneous provisions



Chapter 3: Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter A: Nonresident Aliens and Foreign Corporations

Section 1441 - Withholding of tax on nonresident aliens
Section 1442 - Withholding of tax on foreign corporations
Section 1443 - Foreign tax-exempt organizations
Section 1444 - Withholding on Virgin Islands source income
Section 1445 - Withholding of tax on dispositions of United States real property interests
Section 1446 - Withholding[FN 1] tax on foreign partners' share of effectively connected income
Section 1451 - Repealed. Pub. L. 98-369, div. A, title IV, Section 474(r)(29)(A), July 18, 1984, 98 Stat. 844



Chapter 3: Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter B: Application of Withholding Provisions

Section 1461 - Liability for withheld tax
Section 1462 - Withheld tax as credit to recipient of income
Section 1463 - Tax paid by recipient of income
Section 1464 - Refunds and credits with respect to withheld tax
Section 1465 - Repealed. Pub. L. 94-455, title XIX, Section 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789



Chapter 4: Repealed

Section 1471 - Repealed. Pub. L. 94-455, title XIX, Section 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840
Section 1481, 1482 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(37), Nov. 5, 1990, 104 Stat. 1388-521



Chapter 5: Repealed

Section 1491, 1492 - Repealed. Pub. L. 105-34, title XI, Section 1131(a), Aug. 5, 1997, 111 Stat. 978
Section 1493 - Repealed. Pub. L. 89-809, title I, Section 103(l)(2), Nov. 13, 1966, 80 Stat. 1554
Section 1494 - Repealed. Pub. L. 105-34, title XI, Section 1131(a), Aug. 5, 1997, 111 Stat. 978



Chapter 6: Consolidated Returns
Subchapter A: Returns and Payment of Tax

Section 1501 - Privilege to file consolidated returns
Section 1502 - Regulations
Section 1503 - Computation and payment of tax
Section 1504 - Definitions
Section 1505 - Cross references



Chapter 6: Consolidated Returns
Subchapter B: Related Rules

Section 1551 - Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
Section 1552 - Earnings and profits
Section 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations
Section 1562 - Repealed. Pub. L. 91-172, title IV, Section 401(a)(2), Dec. 30, 1969, 83 Stat. 600
Section 1563 - Definitions and special rules
Section 1564 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521







Internal Revenue Code
Subtitles B, C, D, E, F, G, H, I, J, K



Section 2001 - Imposition and rate of tax
Section 2002 - Liability for payment
Section 2010 - Unified credit against estate tax
Section 2011 - Credit for State death taxes
Section 2012 - Credit for gift tax
Section 2013 - Credit for tax on prior transfers
Section 2014 - Credit for foreign death taxes
Section 2015 - Credit for death taxes on remainders
Section 2016 - Recovery of taxes claimed as credit
Section 2031 - Definition of gross estate
Section 2032 - Alternate valuation
Section 2032A - Valuation of certain farm, etc., real property
Section 2033 - Property in which the decedent had an interest
Section 2033A - Renumbered Section 2057
Section 2034 - Dower or curtesy interests
Section 2035 - Adjustments for certain gifts made within 3 years of decedent's death
Section 2036 - Transfers with retained life estate
Section 2037 - Transfers taking effect at death
Section 2038 - Revocable transfers
Section 2039 - Annuities
Section 2040 - Joint interests
Section 2041 - Powers of appointment
Section 2042 - Proceeds of life insurance
Section 2043 - Transfers for insufficient consideration
Section 2044 - Certain property for which marital deduction was previously allowed
Section 2045 - Prior interests
Section 2046 - Disclaimers
Section 2051 - Definition of taxable estate
Section 2052 - Repealed. Pub. L. 94-455, title XX, Section 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
Section 2053 - Expenses, indebtedness, and taxes
Section 2054 - Losses
Section 2055 - Transfers for public, charitable, and religious uses
Section 2056 - Bequests, etc., to surviving spouse
Section 2056A - Qualified domestic trust
Section 2057 - Family-owned business interests
Section 2058 - State death taxes
Section 2101 - Tax imposed
Section 2102 - Credits against tax
Section 2103 - Definition of gross estate
Section 2104 - Property within the United States
Section 2105 - Property without the United States
Section 2106 - Taxable estate
Section 2107 - Expatriation to avoid tax
Section 2108 - Application of pre-1967 estate tax provisions
Section 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Section 2202 - Repealed. Pub. L. 94-455, title XIX, Section 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
Section 2203 - Definition of executor
Section 2204 - Discharge of fiduciary from personal liability
Section 2205 - Reimbursement out of estate
Section 2206 - Liability of life insurance beneficiaries
Section 2207 - Liability of recipient of property over which decedent had power of appointment
Section 2207A - Right of recovery in the case of certain marital deduction property
Section 2207B - Right of recovery where decedent retained interest
Section 2208 - Certain residents of possessions considered citizens of the United States
Section 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
Section 2210 - Termination
Section 2501 - Imposition of tax
Section 2502 - Rate of tax
Section 2503 - Taxable gifts
Section 2504 - Taxable gifts for preceding calendar periods
Section 2505 - Unified credit against gift tax
Section 2511 - Transfers in general
Section 2512 - Valuation of gifts
Section 2513 - Gift by husband or wife to third party
Section 2514 - Powers of appointment
Section 2515 - Treatment of generation-skipping transfer tax
Section 2515A - Repealed. Pub. L. 97-34, title IV, Section 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
Section 2516 - Certain property settlements
Section 2517 - Repealed. Pub. L. 99-514, title XVIII, Section 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
Section 2518 - Disclaimers
Section 2519 - Dispositions of certain life estates
Section 2521 - Repealed. Pub. L. 94-455, title XX, Section 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
Section 2522 - Charitable and similar gifts
Section 2523 - Gift to spouse
Section 2524 - Extent of deductions
Section 2601 - Tax imposed
Section 2602 - Amount of tax
Section 2603 - Liability for tax
Section 2604 - Credit for certain State taxes
Section 2611 - Generation-skipping transfer defined
Section 2612 - Taxable termination; taxable distribution; direct skip
Section 2613 - Skip person and non-skip person defined
Section 2614 - Omitted
Section 2621 - Taxable amount in case of taxable distribution
Section 2622 - Taxable amount in case of taxable termination
Section 2623 - Taxable amount in case of direct skip
Section 2624 - Valuation
Section 2631 - GST exemption
Section 2632 - Special rules for allocation of GST exemption
Section 2641 - Applicable rate
Section 2642 - Inclusion ratio
Section 2651 - Generation assignment
Section 2652 - Other definitions
Section 2653 - Taxation of multiple skips
Section 2654 - Special rules
Section 2661 - Administration
Section 2662 - Return requirements
Section 2663 - Regulations
Section 2664 - Termination
Section 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
Section 2702 - Special valuation rules in case of transfers of interests in trusts
Section 2703 - Certain rights and restrictions disregarded
Section 2704 - Treatment of certain lapsing rights and restrictions
Section 2801 - Imposition of tax


Section 3101 - Rate of tax
Section 3102 - Deduction of tax from wages
Section 3111 - Rate of tax
Section 3112 - Instrumentalities of the United States
Section 3113 - Repealed. Pub. L. 94-455, title XIX, Section 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806
Section 3121 - Definitions
Section 3122 - Federal service
Section 3123 - Deductions as constructive payments
Section 3124 - Estimate of revenue reduction
Section 3125 - Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
Section 3126 - Return and payment by governmental employer
Section 3127 - Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
Section 3128 - Short title
Section 3201 - Rate of tax
Section 3202 - Deduction of tax from compensation
Section 3211 - Rate of tax
Section 3212 - Determination of compensation
Section 3221 - Rate of tax
Section 3231 - Definitions
Section 3232 - Court jurisdiction
Section 3233 - Short title
Section 3241 - Determination of tier 2 tax rate based on average account benefits ratio
Section 3301 - Rate of tax
Section 3302 - Credits against tax
Section 3303 - Conditions of additional credit allowance
Section 3304 - Approval of State laws
Section 3305 - Applicability of State law
Section 3306 - Definitions
Section 3307 - Deductions as constructive payments
Section 3308 - Instrumentalities of the United States
Section 3309 - State law coverage of services performed for nonprofit organizations or governmental entities
Section 3310 - Judicial review
Section 3311 - Short title
Section 3321 - Imposition of tax
Section 3322 - Definitions
Section 3323 - Omitted
Section 3401 - Definitions
Section 3402 - Income tax collected at source
Section 3403 - Liability for tax
Section 3404 - Return and payment by governmental employer
Section 3405 - Special rules for pensions, annuities, and certain other deferred income
Section 3406 - Backup withholding
Section 3451 to 3456 - Repealed. Pub. L. 98-67, title I, Section 102(a), Aug. 5, 1983, 97 Stat. 369
Section 3501 - Collection and payment of taxes
Section 3502 - Nondeductibility of taxes in computing taxable income
Section 3503 - Erroneous payments
Section 3504 - Acts to be performed by agents
Section 3505 - Liability of third parties paying or providing for wages
Section 3506 - Individuals providing companion sitting placement services
Section 3507 - Advance payment of earned income credit
Section 3508 - Treatment of real estate agents and direct sellers
Section 3509 - Determination of employer's liability for certain employment taxes
Section 3510 - Coordination of collection of domestic service employment taxes with collection of income taxes
Section 4001 - Imposition of tax
Section 4002 - 1st retail sale; uses, etc. treated as sales; determination of price
Section 4003 - Special rules
Section 4041 - Imposition of tax
Section 4042 - Tax on fuel used in commercial transportation on inland waterways
Section 4051 - Imposition of tax on heavy trucks and trailers sold at retail
Section 4052 - Definitions and special rules
Section 4053 - Exemptions
Section 4061 to 4063 - Repealed. Pub. L. 98-369, div. A, title VII, Section 735(a)(1), July 18, 1984, 98 Stat. 980
Section 4064 - Gas guzzler tax
Section 4071 - Imposition of tax
Section 4072 - Definitions
Section 4073 - Exemptions
Section 4081 - Imposition of tax
Section 4082 - Exemptions for diesel fuel and kerosene
Section 4083 - Definitions; special rule; administrative authority
Section 4084 - Cross references
Section 4101 - Registration and bond
Section 4102 - Inspection of records by local officers
Section 4103 - Certain additional persons liable for tax where willful failure to pay
Section 4104 - Information reporting for persons claiming certain tax benefits
Section 4105 - Two-party exchanges
Section 4121 - Imposition of tax
Section 4131 - Imposition of tax
Section 4132 - Definitions and special rules
Section 4161 - Imposition of tax
Section 4162 - Definitions; treatment of certain resales
Section 4171 to 4173 - Repealed. Pub. L. 89-44, title II, Section 205(b), June 21, 1965, 79 Stat. 140
Section 4181 - Imposition of tax
Section 4182 - Exemptions
Section 4191, 4192 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
Section 4201 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
Section 4211 - Repealed. Pub. L. 89-44, title II, Section 206, June 21, 1965, 79 Stat. 140
Section 4216 - Definition of price
Section 4217 - Leases
Section 4218 - Use by manufacturer or importer considered sale
Section 4219 - Application of tax in case of sales by other than manufacturer or importer
Section 4220 to 4225 - Repealed. Pub. L. 85-859, title I, Section 119(a), Sept. 2, 1958, 72 Stat. 1282
Section 4221 - Certain tax-free sales
Section 4222 - Registration
Section 4223 - Special rules relating to further manufacture
Section 4224 - Repealed. Pub. L. 89-44, title I, Section 101(b)(5), June 21, 1965, 79 Stat. 136
Section 4225 - Exemption of articles manufactured or produced by Indians
Section 4226 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811
Section 4227 - Cross reference
Section 4231 to 4234 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
Section 4241 to 4243 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
Section 4251 - Imposition of tax
Section 4252 - Definitions
Section 4253 - Exemptions
Section 4254 - Computation of tax
Section 4261 - Imposition of tax
Section 4262 - Definition of taxable transportation
Section 4263 - Special rules
Section 4271 - Imposition of tax
Section 4272 - Definition of taxable transportation, etc.
Section 4281 - Small aircraft on nonestablished lines
Section 4282 - Transportation by air for other members of affiliated group
Section 4283 - Repealed. Pub. L. 101-508, title XI, Section 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388-436
Section 4286, 4287 - Repealed. Pub. L. 89-44, title III, Section 304, June 21, 1965, 79 Stat. 148
Section 4291 - Cases where persons receiving payment must collect tax
Section 4292 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
Section 4293 - Exemption for United States and possessions
Section 4294, 4295 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812
Section 4371 - Imposition of tax
Section 4372 - Definitions
Section 4373 - Exemptions
Section 4374 - Liability for tax
Section 4401 - Imposition of tax
Section 4402 - Exemptions
Section 4403 - Record requirements
Section 4404 - Territorial extent
Section 4405 - Cross references
Section 4411 - Imposition of tax
Section 4412 - Registration
Section 4413 - Certain provisions made applicable
Section 4414 - Cross references
Section 4421 - Definitions
Section 4422 - Applicability of Federal and State laws
Section 4423 - Inspection of books
Section 4424 - Disclosure of wagering tax information
Section 4461 - Imposition of tax
Section 4462 - Definitions and special rules
Section 4471 - Imposition of tax
Section 4472 - Definitions
Section 4471 to 4474 - Repealed. Pub. L. 89-44, title IV, Section 404, June 21, 1965, 79 Stat. 149
Section 4481 - Imposition of tax
Section 4482 - Definitions
Section 4483 - Exemptions
Section 4484 - Cross references
Section 4491 to 4494 - Repealed. Pub. L. 97-248, title II, Section 280(c)(1), Sept. 3, 1982, 96 Stat. 564
Section 4495 to 4498 - Repealed. Pub. L. 105-34, title XIV, Section 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050
Section 4501 to 4503 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522
Section 4521 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4531, 4532 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4541, 4542 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4551 to 4553 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4561, 4562 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4571, 4572 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4581, 4582 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
Section 4601 to 4603 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 4611 - Imposition of tax
Section 4612 - Definitions and special rules
Section 4661 - Imposition of tax
Section 4662 - Definitions and special rules
Section 4671 - Imposition of tax
Section 4672 - Definitions and special rules
Section 4681 - Imposition of tax
Section 4682 - Definitions and special rules
Section 4701 - Tax on issuer of registration-required obligation not in registered form
Section 4901 - Payment of tax
Section 4902 - Liability of partners
Section 4903 - Liability in case of business in more than one location
Section 4904 - Liability in case of different businesses of same ownership and location
Section 4905 - Liability in case of death or change of location
Section 4906 - Application of State laws
Section 4907 - Federal agencies or instrumentalities
Section 4911 - Tax on excess expenditures to influence legislation
Section 4912 - Tax on disqualifying lobbying expenditures of certain organizations
Section 4940 - Excise tax based on investment income
Section 4941 - Taxes on self-dealing
Section 4942 - Taxes on failure to distribute income
Section 4943 - Taxes on excess business holdings
Section 4944 - Taxes on investments which jeopardize charitable purpose
Section 4945 - Taxes on taxable expenditures
Section 4946 - Definitions and special rules
Section 4947 - Application of taxes to certain nonexempt trusts
Section 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
Section 4951 - Taxes on self-dealing
Section 4952 - Taxes on taxable expenditures
Section 4953 - Tax on excess contributions to black lung benefit trusts
Section 4955 - Taxes on political expenditures of section 501(c)(3) organizations
Section 4958 - Taxes on excess benefit transactions
Section 4961 - Abatement of second tier taxes where there is correction
Section 4962 - Abatement of first tier taxes in certain cases
Section 4963 - Definitions
Section 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
Section 4966 - Taxes on taxable distributions
Section 4967 - Taxes on prohibited benefits
Section 4971 - Taxes on failure to meet minimum funding standards
Section 4972 - Tax on nondeductible contributions to qualified employer plans
Section 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
Section 4974 - Excise tax on certain accumulations in qualified retirement plans
Section 4975 - Tax on prohibited transactions
Section 4976 - Taxes with respect to funded welfare benefit plans
Section 4977 - Tax on certain fringe benefits provided by an employer
Section 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
Section 4978A - Repealed. Pub. L. 101-239, title VII, Section 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
Section 4978B - Repealed. Pub. L. 104-188, title I, Section 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
Section 4979 - Tax on certain excess contributions
Section 4979A - Tax on certain prohibited allocations of qualified securities
Section 4980 - Tax on reversion of qualified plan assets to employer
Section 4980A - Repealed. Pub. L. 105-34, title X, Section 1073(a), Aug. 5, 1997, 111 Stat. 948
Section 4980B - Failure to satisfy continuation coverage requirements of group health plans
Section 4980C - Requirements for issuers of qualified long-term care insurance contracts
Section 4980D - Failure to meet certain group health plan requirements
Section 4980E - Failure of employer to make comparable Archer MSA contributions
Section 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
Section 4980G - Failure of employer to make comparable health savings account contributions
Section 4981 - Excise tax on undistributed income of real estate investment trusts
Section 4982 - Excise tax on undistributed income of regulated investment companies
Section 4985 - Stock compensation of insiders in expatriated corporations
Section 4999 - Golden parachute payments
Section 5000 - Certain group health plans



Section 5001 - Imposition, rate, and attachment of tax
Section 5002 - Definitions
Section 5003 - Cross references to exemptions, etc.
Section 5004 - Lien for tax
Section 5005 - Persons liable for tax
Section 5006 - Determination of tax
Section 5007 - Collection of tax on distilled spirits
Section 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
Section 5009 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(7), July 26, 1979, 93 Stat. 281
Section 5010 - Credit for wine content and for flavors content
Section 5011 - Income tax credit for average cost of carrying excise tax
Section 5021 to 5026 - Repealed. Pub. L. 96-39, title VIII, Section 803(a), July 26, 1979, 93 Stat. 274
Section 5041 - Imposition and rate of tax
Section 5042 - Exemption from tax
Section 5043 - Collection of taxes on wines
Section 5044 - Refund of tax on wine
Section 5045 - Cross references
Section 5051 - Imposition and rate of tax
Section 5052 - Definitions
Section 5053 - Exemptions
Section 5054 - Determination and collection of tax on beer
Section 5055 - Drawback of tax
Section 5056 - Refund and credit of tax, or relief from liability
Section 5061 - Method of collecting tax
Section 5062 - Refund and drawback in case of exportation
Section 5063 - Repealed. Pub. L. 89-44, title V, Section 501(e), June 21, 1965, 79 Stat. 150
Section 5064 - Losses resulting from disaster, vandalism, or malicious mischief
Section 5065 - Territorial extent of law
Section 5066 - Distilled spirits for use of foreign embassies, legations, etc.
Section 5067 - Cross reference
Section 5101 - Notice of manufacture of still; notice of set up of still
Section 5102 - Definition of manufacturer of stills
Section 5111 - Eligibility
Section 5112 - Registration and regulation
Section 5113 - Investigation of claims
Section 5114 - Drawback
Section 5121 - Recordkeeping by wholesale dealers
Section 5122 - Recordkeeping by retail dealers
Section 5123 - Preservation and inspection of records, and entry of premises for inspection
Section 5124 - Registration by dealers
Section 5131 - Packaging distilled spirits for industrial uses
Section 5132 - Prohibited purchases by dealers
Section 5171 - Establishment
Section 5172 - Application
Section 5173 - Bonds
Section 5174 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(14), July 26, 1979, 93 Stat. 282
Section 5175 - Export bonds
Section 5176 - New or renewed bonds
Section 5177 - Other provisions relating to bonds
Section 5178 - Premises of distilled spirits plants
Section 5179 - Registration of stills
Section 5180 - Signs
Section 5181 - Distilled spirits for fuel use
Section 5182 - Cross references
Section 5201 - Regulation of operations
Section 5202 - Supervision of operations
Section 5203 - Entry and examination of premises
Section 5204 - Gauging
Section 5205 - Repealed. Pub. L. 98-369, div. A, title IV, Section 454(a), July 18, 1984, 98 Stat. 820
Section 5206 - Containers
Section 5207 - Records and reports
Section 5211 - Production and entry of distilled spirits
Section 5212 - Transfer of distilled spirits between bonded premises
Section 5213 - Withdrawal of distilled spirits from bonded premises on determination of tax
Section 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
Section 5215 - Return of tax determined distilled spirits to bonded premises
Section 5216 - Regulation of operations
Section 5221 - Commencement, suspension, and resumption of operations
Section 5222 - Production, receipt, removal, and use of distilling materials
Section 5223 - Redistillation of spirits, articles, and residues
Section 5231 - Entry for deposit
Section 5232 - Imported distilled spirits
Section 5233 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(34), July 26, 1979, 93 Stat. 286
Section 5234 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(35), July 26, 1979, 93 Stat. 286
Section 5235 - Bottling of alcohol for industrial purposes
Section 5236 - Discontinuance of storage facilities and transfer of distilled spirits
Section 5241 - Authority to denature
Section 5242 - Denaturing materials
Section 5243 - Sale of abandoned spirits for denaturation without collection of tax
Section 5244 - Cross references
Section 5251, 5252 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(38), July 26, 1979, 93 Stat. 286
Section 5271 - Permits
Section 5272 - Bonds
Section 5273 - Sale, use, and recovery of denatured distilled spirits
Section 5274 - Applicability of other laws
Section 5275 - Records and reports
Section 5276 - Repealed. Pub. L. 109-59, title XI, Section 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
Section 5291 - General
Section 5301 - General
Section 5311 - Detention of containers
Section 5312 - Production and use of distilled spirits for experimental research
Section 5313 - Withdrawal of distilled spirits from customs custody free of tax for use of the United States
Section 5314 - Special applicability of certain provisions
Section 5315 - Repealed. Pub. L. 94-455, title XIX, Section 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820
Section 5351 - Bonded wine cellar
Section 5352 - Taxpaid wine bottling house
Section 5353 - Bonded wine warehouse
Section 5354 - Bond
Section 5355 - General provisions relating to bonds
Section 5356 - Application
Section 5357 - Premises
Section 5361 - Bonded wine cellar operations
Section 5362 - Removals of wine from bonded wine cellars
Section 5363 - Taxpaid wine bottling house operations
Section 5364 - Wine imported in bulk
Section 5365 - Segregation of operations
Section 5366 - Supervision
Section 5367 - Records
Section 5368 - Gauging and marking
Section 5369 - Inventories
Section 5370 - Losses
Section 5371 - Insurance coverage, etc.
Section 5372 - Sampling
Section 5373 - Wine spirits
Section 5381 - Natural wine
Section 5382 - Cellar treatment of natural wine
Section 5383 - Amelioration and sweetening limitations for natural grape wines
Section 5384 - Amelioration and sweetening limitations for natural fruit and berry wines
Section 5385 - Specially sweetened natural wines
Section 5386 - Special natural wines
Section 5387 - Agricultural wines
Section 5388 - Designation of wines
Section 5391 - Exemption from distilled spirits taxes
Section 5392 - Definitions
Section 5401 - Qualifying documents
Section 5402 - Definitions
Section 5403 - Cross references
Section 5411 - Use of brewery
Section 5412 - Removal of beer in containers or by pipeline
Section 5413 - Brewers procuring beer from other brewers
Section 5414 - Removals from one brewery to another belonging to the same brewer
Section 5415 - Records and returns
Section 5416 - Definitions of package and packaging
Section 5417 - Pilot brewing plants
Section 5418 - Beer imported in bulk
Section 5501 - Establishment
Section 5502 - Qualification
Section 5503 - Construction and equipment
Section 5504 - Operation
Section 5505 - Applicability of provisions of this chapter
Section 5511 - Establishment and operation
Section 5512 - Control of products after manufacture
Section 5521 to 5523 - Repealed. Pub. L. 96-39, title VIII, Section 807(a)(50), July 26, 1979, 93 Stat. 288
Section 5551 - General provisions relating to bonds
Section 5552 - Installation of meters, tanks, and other apparatus
Section 5553 - Supervision of premises and operations
Section 5554 - Pilot operations
Section 5555 - Records, statements, and returns
Section 5556 - Regulations
Section 5557 - Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
Section 5558 - Authority of enforcement officers
Section 5559 - Determinations
Section 5560 - Other provisions applicable
Section 5561 - Exemptions to meet the requirements of the national defense
Section 5562 - Exemptions from certain requirements in cases of disaster
Section 5601 - Criminal penalties
Section 5602 - Penalty for tax fraud by distiller
Section 5603 - Penalty relating to records, returns and reports
Section 5604 - Penalties relating to marks, brands, and containers
Section 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Section 5606 - Penalty relating to containers of distilled spirits
Section 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
Section 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
Section 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
Section 5610 - Disposal of forfeited equipment and material for distilling
Section 5611 - Release of distillery before judgment
Section 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
Section 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
Section 5614 - Burden of proof in cases of seizure of spirits
Section 5615 - Property subject to forfeiture
Section 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
Section 5662 - Penalty for alteration of wine labels
Section 5663 - Cross reference
Section 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
Section 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
Section 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
Section 5674 - Penalty for unlawful production or removal of beer
Section 5675 - Penalty for intentional removal or defacement of brewer's marks and brands
Section 5676 - Repealed. Pub. L. 94-455, title XIX, Section 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
Section 5681 - Penalty relating to signs
Section 5682 - Penalty for breaking locks or gaining access
Section 5683 - Penalty and forfeiture for removal of liquors under improper brands
Section 5684 - Penalties relating to the payment and collection of liquor taxes
Section 5685 - Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
Section 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
Section 5687 - Penalty for offenses not specifically covered
Section 5688 - Disposition and release of seized property
Section 5689 - Repealed. Pub. L. 94-455, title XIX, Section 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
Section 5690 - Definition of the term "person"
Section 5691 - Repealed. Pub. L. 109-59, title XI, Section 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
Section 5692 - Repealed. Pub. L. 90-618, title II, Section 206(a), Oct. 22, 1968, 82 Stat. 1235
Section 5701 - Rate of tax
Section 5702 - Definitions
Section 5703 - Liability for tax and method of payment
Section 5704 - Exemption from tax
Section 5705 - Credit, refund, or allowance of tax
Section 5706 - Drawback of tax
Section 5707 - Repealed. Pub. L. 89-44, title V, Section 501(g), June 21, 1965, 79 Stat. 150
Section 5708 - Losses caused by disaster
Section 5711 - Bond
Section 5712 - Application for permit
Section 5713 - Permit
Section 5721 - Inventories
Section 5722 - Reports
Section 5723 - Packages, marks, labels, and notices
Section 5731 - Imposition and rate of tax
Section 5732 - Payment of tax
Section 5733 - Provisions relating to liability for occupational taxes
Section 5734 - Application of State laws
Section 5741 - Records to be maintained
Section 5751 - Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Section 5752 - Restrictions relating to marks, labels, notices, and packages
Section 5753 - Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Section 5754 - Restriction on importation of previously exported tobacco products
Section 5761 - Civil penalties
Section 5762 - Criminal penalties
Section 5763 - Forfeitures
Section 5801 - Imposition of tax
Section 5802 - Registration of importers, manufacturers, and dealers
Section 5811 - Transfer tax
Section 5812 - Transfers
Section 5821 - Making tax
Section 5822 - Making
Section 5841 - Registration of firearms
Section 5842 - Identification of firearms
Section 5843 - Records and returns
Section 5844 - Importation
Section 5845 - Definitions
Section 5846 - Other laws applicable
Section 5847 - Effect on other laws
Section 5848 - Restrictive use of information
Section 5849 - Citation of chapter
Section 5851 - Special (occupational) tax exemption
Section 5852 - General transfer and making tax exemption
Section 5853 - Transfer and making tax exemption available to certain governmental entities
Section 5854 - Exportation of firearms exempt from transfer tax
Section 5861 - Prohibited acts
Section 5871 - Penalties
Section 5872 - Forfeitures
Section 5881 - Greenmail
Section 5891 - Structured settlement factoring transactions


Section 6001 - Notice or regulations requiring records, statements, and special returns
Section 6011 - General requirement of return, statement, or list
Section 6012 - Persons required to make returns of income
Section 6013 - Joint returns of income tax by husband and wife
Section 6014 - Income tax return - tax not computed by taxpayer
Section 6015 - Relief from joint and several liability on joint return
Section 6016 - Repealed. Pub. L. 90-364, title I, Section 103(a), June 28, 1968, 82 Stat. 260
Section 6017 - Self-employment tax returns
Section 6017A - Repealed. Pub. L. 101-239, title VII, Section 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
Section 6018 - Estate tax returns
Section 6019 - Gift tax returns
Section 6020 - Returns prepared for or executed by Secretary
Section 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
Section 6031 - Return of partnership income
Section 6032 - Returns of banks with respect to common trust funds
Section 6033 - Returns by exempt organizations
Section 6034 - Returns by certain trusts
Section 6034A - Information to beneficiaries of estates and trusts
Section 6035 - Repealed. Pub. L. 108-357, title IV, Section 413(c)(26), Oct. 22, 2004, 118 Stat. 1509
Section 6036 - Notice of qualification as executor or receiver
Section 6037 - Return of S corporation
Section 6038 - Information reporting with respect to certain foreign corporations and partnerships
Section 6038A - Information with respect to certain foreign-owned corporations
Section 6038B - Notice of certain transfers to foreign persons
Section 6038C - Information with respect to foreign corporations engaged in U.S. business
Section 6039 - Returns required in connection with certain options
Section 6039A - Repealed. Pub. L. 96-223, title IV, Section 401(a), Apr. 2, 1980, 94 Stat. 299
Section 6039B - Repealed. Pub. L. 99-514, title XIII, Section 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
Section 6039C - Returns with respect to foreign persons holding direct investments in United States real property interests
Section 6039D - Returns and records with respect to certain fringe benefit plans
Section 6039E - Information concerning resident status
Section 6039F - Notice of large gifts received from foreign persons
Section 6039G - Information on individuals losing United States citizenship
Section 6039H - Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
Section 6039I - Returns and records with respect to employer-owned life insurance contracts
Section 6039J - Information reporting with respect to Commodity Credit Corporation transactions
Section 6040 - Cross references
Section 6041 - Information at source
Section 6041A - Returns regarding payments of remuneration for services and direct sales
Section 6042 - Returns regarding payments of dividends and corporate earnings and profits
Section 6043 - Liquidating, etc., transactions
Section 6043A - Returns relating to taxable mergers and acquisitions
Section 6044 - Returns regarding payments of patronage dividends
Section 6045 - Returns of brokers
Section 6045A - Information required in connection with transfers of covered securities to brokers
Section 6045B - Returns relating to actions affecting basis of specified securities
Section 6046 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Section 6046A - Returns as to interests in foreign partnerships
Section 6047 - Information relating to certain trusts and annuity plans
Section 6048 - Information with respect to certain foreign trusts
Section 6049 - Returns regarding payments of interest
Section 6050 - Repealed. Pub. L. 96-167, Section 5(a), Dec. 29, 1979, 93 Stat. 1276
Section 6050A - Reporting requirements of certain fishing boat operators
Section 6050B - Returns relating to unemployment compensation
Section 6050C - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
Section 6050D - Returns relating to energy grants and financing
Section 6050E - State and local income tax refunds
Section 6050F - Returns relating to social security benefits
Section 6050G - Returns relating to certain railroad retirement benefits
Section 6050H - Returns relating to mortgage interest received in trade or business from individuals
Section 6050I - Returns relating to cash received in trade or business, etc.
Section 6050J - Returns relating to foreclosures and abandonments of security
Section 6050K - Returns relating to exchanges of certain partnership interests
Section 6050L - Returns relating to certain donated property
Section 6050M - Returns relating to persons receiving contracts from Federal executive agencies
Section 6050N - Returns regarding payments of royalties
Section 6050P - Returns relating to the cancellation of indebtedness by certain entities
Section 6050Q - Certain long-term care benefits
Section 6050R - Returns relating to certain purchases of fish
Section 6050S - Returns relating to higher education tuition and related expenses
Section 6050T - Returns relating to credit for health insurance costs of eligible individuals
Section 6050U - Charges or payments for qualified long-term care insurance contracts under combined arrangements
Section 6050V - Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
Section 6050W - Returns relating to payments made in settlement of payment card and third party network transactions
Section 6051 - Receipts for employees
Section 6052 - Returns regarding payment of wages in the form of group-term life insurance
Section 6053 - Reporting of tips
Section 6056 - Repealed. Pub. L. 96-603, Section 1(c), Dec. 28, 1980, 94 Stat. 3504
Section 6057 - Annual registration, etc.
Section 6058 - Information required in connection with certain plans of deferred compensation
Section 6059 - Periodic report of actuary
Section 6060 - Information returns of tax return preparers
Section 6061 - Signing of returns and other documents
Section 6062 - Signing of corporation returns
Section 6063 - Signing of partnership returns
Section 6064 - Signature presumed authentic
Section 6065 - Verification of returns
Section 6071 - Time for filing returns and other documents
Section 6072 - Time for filing income tax returns
Section 6073 - Repealed. Pub. L. 98-369, div. A, title IV, Section 412(a)(2), July 18, 1984, 98 Stat. 792
Section 6074 - Repealed. Pub. L. 90-364, title I, Section 103(a), June 28, 1968, 82 Stat. 260
Section 6075 - Time for filing estate and gift tax returns
Section 6076 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
Section 6081 - Extension of time for filing returns
Section 6091 - Place for filing returns or other documents
Section 6096 - Designation by individuals
Section 6101 - Period covered by returns or other documents
Section 6102 - Computations on returns or other documents
Section 6103 - Confidentiality and disclosure of returns and return information
Section 6104 - Publicity of information required from certain exempt organizations and certain trusts
Section 6105 - Confidentiality of information arising under treaty obligations
Section 6106 - Repealed. Pub. L. 94-455, title XII, Section 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
Section 6107 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
Section 6108 - Statistical publications and studies
Section 6109 - Identifying numbers
Section 6110 - Public inspection of written determinations
Section 6111 - Disclosure of reportable transactions
Section 6112 - Material advisors of reportable transactions must keep lists of advisees, etc.
Section 6113 - Disclosure of nondeductibility of contributions
Section 6114 - Treaty-based return positions
Section 6115 - Disclosure related to quid pro quo contributions
Section 6116 - Cross reference
Section 6151 - Time and place for paying tax shown on returns
Section 6152 - Repealed. Pub. L. 99-514, title XIV, Section 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
Section 6153 - Repealed. Pub. L. 98-369, div. A, title IV, Section 412(a)(3), July 18, 1984, 98 Stat. 792
Section 6154 - Repealed. Pub. L. 100-203, title X, Section 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330-429
Section 6155 - Payment on notice and demand
Section 6156 - Repealed. Pub. L. 108-357, title VIII, Section 867(b)(1), Oct. 22, 2004, 118 Stat. 1622
Section 6157 - Payment of Federal unemployment tax on quarterly or other time period basis
Section 6158 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388-521
Section 6159 - Agreements for payment of tax liability in installments
Section 6161 - Extension of time for paying tax
Section 6162 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
Section 6163 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Section 6164 - Extension of time for payment of taxes by corporations expecting carrybacks
Section 6165 - Bonds where time to pay tax or deficiency has been extended
Section 6166 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Section 6166A - Repealed. Pub. L. 97-34, title IV, Section 422(d), Aug. 13, 1981, 95 Stat. 315
Section 6167 - Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Section 6201 - Assessment authority
Section 6202 - Establishment by regulations of mode or time of assessment
Section 6203 - Method of assessment
Section 6204 - Supplemental assessments
Section 6205 - Special rules applicable to certain employment taxes
Section 6206 - Special rules applicable to excessive claims under certain sections
Section 6207 - Cross references
Section 6211 - Definition of a deficiency
Section 6212 - Notice of deficiency
Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court
Section 6214 - Determinations by Tax Court
Section 6215 - Assessment of deficiency found by Tax Court
Section 6216 - Cross references
Section 6221 - Tax treatment determined at partnership level
Section 6222 - Partner's return must be consistent with partnership return or Secretary notified of inconsistency
Section 6223 - Notice to partners of proceedings
Section 6224 - Participation in administrative proceedings; waivers; agreements
Section 6225 - Assessments made only after partnership level proceedings are completed
Section 6226 - Judicial review of final partnership administrative adjustments
Section 6227 - Administrative adjustment requests
Section 6228 - Judicial review where administrative adjustment request is not allowed in full
Section 6229 - Period of limitations for making assessments
Section 6230 - Additional administrative provisions
Section 6231 - Definitions and special rules
Section 6232 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
Section 6233 - Extension to entities filing partnership returns, etc.
Section 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
Section 6240 - Application of subchapter
Section 6241 - Partner's return must be consistent with partnership return
Section 6242 - Procedures for taking partnership adjustments into account
Section 6245 - Secretarial authority
Section 6246 - Restrictions on partnership adjustments
Section 6247 - Judicial review of partnership adjustment
Section 6248 - Period of limitations for making adjustments
Section 6251 - Administrative adjustment requests
Section 6252 - Judicial review where administrative adjustment request is not allowed in full
Section 6255 - Definitions and special rules
Section 6301 - Collection authority
Section 6302 - Mode or time of collection
Section 6303 - Notice and demand for tax
Section 6304 - Fair tax collection practices
Section 6305 - Collection of certain liability
Section 6306 - Qualified tax collection contracts
Section 6311 - Payment of tax by commercially acceptable means
Section 6312 - Repealed. Pub. L. 92-5, title I, Section 4(a)(2), Mar. 17, 1971, 85 Stat. 5
Section 6313 - Fractional parts of a cent
Section 6314 - Receipt for taxes
Section 6315 - Payments of estimated income tax
Section 6316 - Payment by foreign currency
Section 6317 - Payments of Federal unemployment tax for calendar quarter
Section 6320 - Notice and opportunity for hearing upon filing of notice of lien
Section 6321 - Lien for taxes
Section 6322 - Period of lien
Section 6323 - Validity and priority against certain persons
Section 6324 - Special liens for estate and gift taxes
Section 6324A - Special lien for estate tax deferred under section 6166
Section 6324B - Special lien for additional estate tax attributable to farm, etc., valuation
Section 6325 - Release of lien or discharge of property
Section 6326 - Administrative appeal of liens
Section 6327 - Cross references
Section 6330 - Notice and opportunity for hearing before levy
Section 6331 - Levy and distraint
Section 6332 - Surrender of property subject to levy
Section 6333 - Production of books
Section 6334 - Property exempt from levy
Section 6335 - Sale of seized property
Section 6336 - Sale of perishable goods
Section 6337 - Redemption of property
Section 6338 - Certificate of sale; deed of real property
Section 6339 - Legal effect of certificate of sale of personal property and deed of real property
Section 6340 - Records of sale
Section 6341 - Expense of levy and sale
Section 6342 - Application of proceeds of levy
Section 6343 - Authority to release levy and return property
Section 6344 - Cross references
Section 6361 to 6365 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522
Section 6401 - Amounts treated as overpayments
Section 6402 - Authority to make credits or refunds
Section 6403 - Overpayment of installment
Section 6404 - Abatements
Section 6405 - Reports of refunds and credits
Section 6406 - Prohibition of administrative review of decisions
Section 6407 - Date of allowance of refund or credit
Section 6408 - State escheat laws not to apply
Section 6411 - Tentative carryback and refund adjustments
Section 6412 - Floor stocks refunds
Section 6413 - Special rules applicable to certain employment taxes
Section 6414 - Income tax withheld
Section 6415 - Credits or refunds to persons who collected certain taxes
Section 6416 - Certain taxes on sales and services
Section 6417 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827
Section 6418 - Repealed. Pub. L. 101-508, title XI, Section 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528
Section 6419 - Excise tax on wagering
Section 6420 - Gasoline used on farms
Section 6421 - Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
Section 6422 - Cross references
Section 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
Section 6424 - Repealed. Pub. L. 97-424, title V, Section 515(b)(5), Jan. 6, 1983, 96 Stat. 2181
Section 6425 - Adjustment of overpayment of estimated income tax by corporation
Section 6426 - Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
Section 6427 - Fuels not used for taxable purposes
Section 6428 - 2008 recovery rebates for individuals
Section 6429 - Advance payment of portion of increased child credit for 2003
Section 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
Section 6501 - Limitations on assessment and collection
Section 6502 - Collection after assessment
Section 6503 - Suspension of running of period of limitation
Section 6504 - Cross references
Section 6511 - Limitations on credit or refund
Section 6512 - Limitations in case of petition to Tax Court
Section 6513 - Time return deemed filed and tax considered paid
Section 6514 - Credits or refunds after period of limitation
Section 6515 - Cross references
Section 6521 - Mitigation of effect of limitation in case of related taxes under different chapters
Section 6531 - Periods of limitation on criminal prosecutions
Section 6532 - Periods of limitation on suits
Section 6533 - Cross references
Section 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Section 6602 - Interest on erroneous refund recoverable by suit
Section 6603 - Deposits made to suspend running of interest on potential underpayments, etc.
Section 6611 - Interest on overpayments
Section 6612 - Cross references
Section 6621 - Determination of rate of interest
Section 6622 - Interest compounded daily
Section 6631 - Notice requirements
Section 6651 - Failure to file tax return or to pay tax
Section 6652 - Failure to file certain information returns, registration statements, etc.
Section 6653 - Failure to pay stamp tax
Section 6654 - Failure by individual to pay estimated income tax
Section 6655 - Failure by corporation to pay estimated income tax
Section 6656 - Failure to make deposit of taxes
Section 6657 - Bad checks
Section 6658 - Coordination with title 11
Section 6659 to 6661 - Repealed. Pub. L. 101-239, title VII, Section 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399
Section 6662 - Imposition of accuracy-related penalty on underpayments
Section 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Section 6663 - Imposition of fraud penalty
Section 6664 - Definitions and special rules
Section 6665 - Applicable rules
Section 6671 - Rules for application of assessable penalties
Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
Section 6673 - Sanctions and costs awarded by courts
Section 6674 - Fraudulent statement or failure to furnish statement to employee
Section 6675 - Excessive claims with respect to the use of certain fuels
Section 6676 - Erroneous claim for refund or credit
Section 6677 - Failure to file information with respect to certain foreign trusts
Section 6678 - Repealed. Pub. L. 99-514, title XV, Section 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
Section 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
Section 6680 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
Section 6681 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
Section 6682 - False information with respect to withholding
Section 6683 - Repealed. Pub. L. 109-135, title IV, Section 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
Section 6684 - Assessable penalties with respect to liability for tax under chapter 42
Section 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
Section 6686 - Failure to file returns or supply information by DISC or former FSC
Section 6687 - Repealed. Pub. L. 101-239, title VII, Section 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
Section 6688 - Assessable penalties with respect to information required to be furnished under section 7654
Section 6689 - Failure to file notice of redetermination of foreign tax
Section 6690 - Fraudulent statement or failure to furnish statement to plan participant
Section 6691 - Reserved
Section 6692 - Failure to file actuarial report
Section 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
Section 6694 - Understatement of taxpayer's liability by tax return preparer
Section 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
Section 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
Section 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
Section 6697 - Assessable penalties with respect to liability for tax of regulated investment companies
Section 6698 - Failure to file partnership return
Section 6698A - Repealed. Pub. L. 96-223, title IV, Section 401(a), Apr. 2, 1980, 94 Stat. 299
Section 6699 - Failure to file S corporation return
Section 6700 - Promoting abusive tax shelters, etc.
Section 6701 - Penalties for aiding and abetting understatement of tax liability
Section 6702 - Frivolous tax submissions
Section 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
Section 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
Section 6705 - Failure by broker to provide notice to payors
Section 6706 - Original issue discount information requirements
Section 6707 - Failure to furnish information regarding reportable transactions
Section 6707A - Penalty for failure to include reportable transaction information with return
Section 6708 - Failure to maintain lists of advisees with respect to reportable transactions
Section 6709 - Penalties with respect to mortgage credit certificates
Section 6710 - Failure to disclose that contributions are nondeductible
Section 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
Section 6712 - Failure to disclose treaty-based return positions
Section 6713 - Disclosure or use of information by preparers of returns
Section 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
Section 6715 - Dyed fuel sold for use or used in taxable use, etc.
Section 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
Section 6716 - Failure to file information with respect to certain transfers at death and gifts
Section 6717 - Refusal of entry
Section 6718 - Failure to display tax registration on vessels
Section 6719 - Failure to register or reregister
Section 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
Section 6720A - Penalty with respect to certain adulterated fuels
Section 6720B - Fraudulent identification of exempt use property
Section 6721 - Failure to file correct information returns
Section 6722 - Failure to furnish correct payee statements
Section 6723 - Failure to comply with other information reporting requirements
Section 6724 - Waiver; definitions and special rules
Section 6725 - Failure to report information under section 4101
Section 6751 - Procedural requirements
Section 6801 - Authority for establishment, alteration, and distribution
Section 6802 - Supply and distribution
Section 6803 - Accounting and safeguarding
Section 6804 - Attachment and cancellation
Section 6805 - Redemption of stamps
Section 6806 - Occupational tax stamps
Section 6807 - Stamping, marking, and branding seized goods
Section 6808 - Special provisions relating to stamps
Section 6851 - Termination assessments of income tax
Section 6852 - Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Section 6861 - Jeopardy assessments of income, estate, gift, and certain excise taxes
Section 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Section 6863 - Stay of collection of jeopardy assessments
Section 6864 - Termination of extended period for payment in case of carryback
Section 6867 - Presumptions where owner of large amount of cash is not identified
Section 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
Section 6872 - Suspension of period on assessment
Section 6873 - Unpaid claims
Section 6901 - Transferred assets
Section 6902 - Provisions of special application to transferees
Section 6903 - Notice of fiduciary relationship
Section 6904 - Prohibition of injunctions
Section 6905 - Discharge of executor from personal liability for decedent's income and gift taxes



Section 7001 - Collection of foreign items
Section 7011 - Registration - persons paying a special tax
Section 7012 - Cross references
Section 7101 - Form of bonds
Section 7102 - Single bond in lieu of multiple bonds
Section 7103 - Cross references - Other provisions for bonds
Section 7121 - Closing agreements
Section 7122 - Compromises
Section 7123 - Appeals dispute resolution procedures
Section 7124 - Cross references
Section 7201 - Attempt to evade or defeat tax
Section 7202 - Willful failure to collect or pay over tax
Section 7203 - Willful failure to file return, supply information, or pay tax
Section 7204 - Fraudulent statement or failure to make statement to employees
Section 7205 - Fraudulent withholding exemption certificate or failure to supply information
Section 7206 - Fraud and false statements
Section 7207 - Fraudulent returns, statements, or other documents
Section 7208 - Offenses relating to stamps
Section 7209 - Unauthorized use or sale of stamps
Section 7210 - Failure to obey summons
Section 7211 - False statements to purchasers or lessees relating to tax
Section 7212 - Attempts to interfere with administration of internal revenue laws
Section 7213 - Unauthorized disclosure of information
Section 7213A - Unauthorized inspection of returns or return information
Section 7214 - Offenses by officers and employees of the United States
Section 7215 - Offenses with respect to collected taxes
Section 7216 - Disclosure or use of information by preparers of returns
Section 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
Section 7231 - Failure to obtain license for collection of foreign items
Section 7232 - Failure to register or reregister under section 4101, false representations of registration status, etc.
Section 7233 - Repealed. Pub. L. 94-455, title XIX, Section 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846
Section 7234 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815
Section 7235 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816
Section 7236 - Repealed. Pub. L. 93-490, Section 3(b)(1), Oct. 26, 1974, 88 Stat. 1466
Section 7237, 7238 - Repealed. Pub. L. 91-513, title III, Section 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292
Section 7239 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816
Section 7240 - Repealed. Pub. L. 101-508, title XI, Section 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528
Section 7241 - Repealed. Pub. L. 100-418, title I, Section 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
Section 7261 - Representation that retailers' excise tax is excluded from price of article
Section 7262 - Violation of occupational tax laws relating to wagering - failure to pay special tax
Section 7263 - Repealed. Pub. L. 94-455, title XIX, Section 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846
Section 7264 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816
Section 7265 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
Section 7266 - Repealed. Pub. L. 93-490, Section 3(b)(3), Oct. 26, 1974, 88 Stat. 1467
Section 7267 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
Section 7268 - Possession with intent to sell in fraud of law or to evade tax
Section 7269 - Failure to produce records
Section 7270 - Insurance policies
Section 7271 - Penalties for offenses relating to stamps
Section 7272 - Penalty for failure to register or reregister
Section 7273 - Penalties for offenses relating to special taxes
Section 7274 - Repealed. Pub. L. 94-455, title XIX, Section 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
Section 7275 - Penalty for offenses relating to certain airline tickets and advertising
Section 7301 - Property subject to tax
Section 7302 - Property used in violation of internal revenue laws
Section 7303 - Other property subject to forfeiture
Section 7304 - Penalty for fraudulently claiming drawback
Section 7321 - Authority to seize property subject to forfeiture
Section 7322 - Delivery of seized personal property to United States marshal
Section 7323 - Judicial action to enforce forfeiture
Section 7324 - Special disposition of perishable goods
Section 7325 - Personal property valued at $100,000 or less
Section 7326 - Disposal of forfeited or abandoned property in special cases
Section 7327 - Customs laws applicable
Section 7328 - Cross references
Section 7341 - Penalty for sales to evade tax
Section 7342 - Penalty for refusal to permit entry or examination
Section 7343 - Definition of term "person"
Section 7344 - Extended application of penalties relating to officers of the Treasury Department
Section 7401 - Authorization
Section 7402 - Jurisdiction of district courts
Section 7403 - Action to enforce lien or to subject property to payment of tax
Section 7404 - Authority to bring civil action for estate taxes
Section 7405 - Action for recovery of erroneous refunds
Section 7406 - Disposition of judgments and moneys recovered
Section 7407 - Action to enjoin tax return preparers
Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
Section 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Section 7410 - Cross references
Section 7421 - Prohibition of suits to restrain assessment or collection
Section 7422 - Civil actions for refund
Section 7423 - Repayments to officers or employees
Section 7424 - Intervention
Section 7425 - Discharge of liens
Section 7426 - Civil actions by persons other than taxpayers
Section 7427 - Tax return preparers
Section 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
Section 7429 - Review of jeopardy levy or assessment procedures
Section 7430 - Awarding of costs and certain fees
Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
Section 7432 - Civil damages for failure to release lien
Section 7433 - Civil damages for certain unauthorized collection actions
Section 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
Section 7434 - Civil damages for fraudulent filing of information returns
Section 7435 - Civil damages for unauthorized enticement of information disclosure
Section 7436 - Proceedings for determination of employment status
Section 7437 - Cross references
Section 7441 - Status
Section 7442 - Jurisdiction
Section 7443 - Membership
Section 7443A - Special trial judges
Section 7443B - Repealed. Pub. L. 110-458, title I, Section 108(l), Dec. 23, 2008, 122 Stat. 5110
Section 7444 - Organization
Section 7445 - Offices
Section 7446 - Times and places of sessions
Section 7447 - Retirement
Section 7448 - Annuities to surviving spouses and dependent children of judges and special trial judges
Section 7451 - Fee for filing petition
Section 7452 - Representation of parties
Section 7453 - Rules of practice, procedure, and evidence
Section 7454 - Burden of proof in fraud, foundation manager, and transferee cases
Section 7455 - Service of process
Section 7456 - Administration of oaths and procurement of testimony
Section 7457 - Witness fees
Section 7458 - Hearings
Section 7459 - Reports and decisions
Section 7460 - Provisions of special application to divisions
Section 7461 - Publicity of proceedings
Section 7462 - Publication of reports
Section 7463 - Disputes involving $50,000 or less
Section 7464 - Intervention by trustee of debtor's estate
Section 7465 - Provisions of special application to transferees
Section 7471 - Employees
Section 7472 - Expenditures
Section 7473 - Disposition of fees
Section 7474 - Fee for transcript of record
Section 7475 - Practice fee
Section 7476 - Declaratory judgments relating to qualification of certain retirement plans
Section 7477 - Declaratory judgments relating to value of certain gifts
Section 7478 - Declaratory judgments relating to status of certain governmental obligations
Section 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Section 7481 - Date when Tax Court decision becomes final
Section 7482 - Courts of review
Section 7483 - Notice of appeal
Section 7484 - Change of incumbent in office
Section 7485 - Bond to stay assessment and collection
Section 7486 - Refund, credit, or abatement of amounts disallowed
Section 7487 - Cross references
Section 7491 - Burden of proof
Section 7501 - Liability for taxes withheld or collected
Section 7502 - Timely mailing treated as timely filing and paying
Section 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Section 7504 - Fractional parts of a dollar
Section 7505 - Sale of personal property acquired by the United States
Section 7506 - Administration of real estate acquired by the United States
Section 7507 - Exemption of insolvent banks from tax
Section 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
Section 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
Section 7509 - Expenditures incurred by the United States Postal Service
Section 7510 - Exemption from tax of domestic goods purchased for the United States
Section 7511 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
Section 7512 - Separate accounting for certain collected taxes, etc.
Section 7513 - Reproduction of returns and other documents
Section 7514 - Authority to prescribe or modify seals
Section 7515 - Repealed. Pub. L. 94-455, title XII, Section 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
Section 7516 - Supplying training and training aids on request
Section 7517 - Furnishing on request of statement explaining estate or gift valuation
Section 7518 - Tax incentives relating to merchant marine capital construction funds
Section 7519 - Required payments for entities electing not to have required taxable year
Section 7520 - Valuation tables
Section 7521 - Procedures involving taxpayer interviews
Section 7522 - Content of tax due, deficiency, and other notices
Section 7523 - Graphic presentation of major categories of Federal outlays and income
Section 7524 - Annual notice of tax delinquency
Section 7525 - Confidentiality privileges relating to taxpayer communications
Section 7526 - Low-income taxpayer clinics
Section 7527 - Advance payment of credit for health insurance costs of eligible individuals
Section 7528 - Internal Revenue Service user fees
Section 7601 - Canvass of districts for taxable persons and objects
Section 7602 - Examination of books and witnesses
Section 7603 - Service of summons
Section 7604 - Enforcement of summons
Section 7605 - Time and place of examination
Section 7606 - Entry of premises for examination of taxable objects
Section 7607 - Repealed. Pub. L. 98-473, title II, Section 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Section 213(b)(1), Oct. 30, 1984, 98 Stat. 2988
Section 7608 - Authority of internal revenue enforcement officers
Section 7609 - Special procedures for third-party summonses
Section 7610 - Fees and costs for witnesses
Section 7611 - Restrictions on church tax inquiries and examinations
Section 7612 - Special procedures for summonses for computer software
Section 7613 - Cross references
Section 7621 - Internal revenue districts
Section 7622 - Authority to administer oaths and certify
Section 7623 - Expenses of detection of underpayments and fraud, etc.
Section 7624 - Reimbursement to State and local law enforcement agencies
Section 7641 - Repealed. Pub. L. 94-455, title XIX, Section 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832
Section 7651 - Administration and collection of taxes in possessions
Section 7652 - Shipments to the United States
Section 7653 - Shipments from the United States
Section 7654 - Coordination of United States and certain possession individual income taxes
Section 7655 - Cross references
Section 7701 - Definitions
Section 7702 - Life insurance contract defined
Section 7702A - Modified endowment contract defined
Section 7702B - Treatment of qualified long-term care insurance
Section 7703 - Determination of marital status
Section 7704 - Certain publicly traded partnerships treated as corporations
Section 7801 - Authority of Department of the Treasury
Section 7802 - Internal Revenue Service Oversight Board
Section 7803 - Commissioner of Internal Revenue; other officials
Section 7804 - Other personnel
Section 7805 - Rules and regulations
Section 7806 - Construction of title
Section 7807 - Rules in effect upon enactment of this title
Section 7808 - Depositaries for collections
Section 7809 - Deposit of collections
Section 7810 - Revolving fund for redemption of real property
Section 7811 - Taxpayer Assistance Orders
Section 7851 - Applicability of revenue laws
Section 7852 - Other applicable rules
Section 7871 - Indian tribal governments treated as States for certain purposes
Section 7872 - Treatment of loans with below-market interest rates
Section 7873 - Income derived by Indians from exercise of fishing rights
Section 7874 - Rules relating to expatriated entities and their foreign parents
Section 8001 - Authorization
Section 8002 - Membership
Section 8003 - Election of chairman and vice chairman
Section 8004 - Appointment and compensation of staff
Section 8005 - Payment of expenses
Section 8021 - Powers
Section 8022 - Duties
Section 8023 - Additional powers to obtain data
Section 9001 - Short title
Section 9002 - Definitions
Section 9003 - Condition for eligibility for payments
Section 9004 - Entitlement of eligible candidates to payments
Section 9005 - Certification by Commission
Section 9006 - Payments to eligible candidates
Section 9007 - Examinations and audits; repayments
Section 9008 - Payments for presidential nominating conventions
Section 9009 - Reports to Congress; regulations
Section 9010 - Participation by Commission in judicial proceedings
Section 9011 - Judicial review
Section 9012 - Criminal penalties
Section 9013 - Effective date of chapter
Section 9031 - Short title
Section 9032 - Definitions
Section 9033 - Eligibility for payments
Section 9034 - Entitlement of eligible candidates to payments
Section 9035 - Qualified campaign expense limitations
Section 9036 - Certification by Commission
Section 9037 - Payments to eligible candidates
Section 9038 - Examinations and audits; repayments
Section 9039 - Reports to Congress; regulations
Section 9040 - Participation by Commission in judicial proceedings
Section 9041 - Judicial review
Section 9042 - Criminal penalties
Section 9500 - Short title
Section 9501 - Black Lung Disability Trust Fund
Section 9502 - Airport and Airway Trust Fund
Section 9503 - Highway Trust Fund
Section 9504 - Sport Fish Restoration and Boating Trust Fund
Section 9505 - Harbor Maintenance Trust Fund
Section 9506 - Inland Waterways Trust Fund
Section 9507 - Hazardous Substance Superfund
Section 9508 - Leaking Underground Storage Tank Trust Fund
Section 9509 - Oil Spill Liability Trust Fund
Section 9510 - Vaccine Injury Compensation Trust Fund
Section 9511 - Repealed. Pub. L. 105-178, title IX, Section 9011(a), June 9, 1998, 112 Stat. 508
Section 9601 - Transfer of amounts
Section 9602 - Management of Trust Funds
Section 9701 - Definitions of general applicability
Section 9702 - Establishment of the United Mine Workers of America Combined Benefit Fund
Section 9703 - Plan benefits
Section 9704 - Liability of assigned operators
Section 9705 - Transfers
Section 9706 - Assignment of eligible beneficiaries
Section 9707 - Failure to pay premium
Section 9708 - Effect on pending claims or obligations
Section 9711 - Continued obligations of individual employer plans
Section 9712 - Establishment and coverage of 1992 UMWA Benefit Plan
Section 9721 - Civil enforcement
Section 9722 - Sham transactions
Section 9801 - Increased portability through limitation on preexisting condition exclusions
Section 9802 - Prohibiting discrimination against individual participants and beneficiaries based on health status
Section 9803 - Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
Section 9804 - Renumbered Section 9831
Section 9805 - Renumbered Section 9832
Section 9806 - Renumbered Section 9833
Section 9811 - Standards relating to benefits for mothers and newborns
Section 9812 - Parity in mental health and substance use disorder benefits
Section 9813 - Coverage of dependent students on medically necessary leave of absence
Section 9831 - General exceptions
Section 9832 - Definitions
Section 9833 - Regulations
Section 9834 - Enforcement


U.S. GAAP Codification
Accounting Topics




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