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Section 405 - Repealed.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
|