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§1. Tax imposed
§2. Definitions and special rules
§3. Tax tables for individuals
[§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976,
§5. Cross references relating to tax on individuals
§11. Tax imposed
§12. Cross references relating to tax on corporations
§15. Effect of changes
§21. Expenses for household and dependent care services necessary
§22. Credit for the elderly and the permanently and totally disab
[§23. Renumbered §36C]
§24. Child tax credit
§25B. Elective deferrals and IRA contributions by certain individ
§25D. Residential energy efficient property
§25. Interest on certain home mortgages
§25C. Nonbusiness energy property
§25A. Hope and Lifetime Learning credits
§26. Limitation based on tax liability; definition of tax liabili
§27. Taxes of foreign countries and possessions of the United Sta
[§28. Renumbered §45C]
[§29. Renumbered §45K]
§30A. Puerto Rico economic activity credit
§30C. Alternative fuel vehicle refueling property credit
§30D. New qualified plug-in electric drive motor vehicles
§30B. Alternative motor vehicle credit
§30. Certain plug-in electric vehicles
§31. Tax withheld on wages
§32. Earned income
§33. Tax withheld at source on nonresident aliens and foreign cor
§34. Certain uses of gasoline and special fuels
§35. Health insurance costs of eligible individuals
§36. First-time homebuyer credit
§36C. Adoption expenses
§36A. Making work pay credit
§36B. Refundable credit for coverage under a qualified health pla
§37. Overpayments of tax
§38. General business credit
§39. Carryback and carryforward of unused credits
§40. Alcohol, etc., used as fuel
§40A. Biodiesel and renewable diesel used as fuel
§41. Credit for increasing research activities
§42. Low-income housing credit
§43. Enhanced oil recovery credit
§44. Expenditures to provide access to disabled individuals
[§44E. Renumbered §40]
[§44G. Renumbered §41]
[§44B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), Ju
[§44A. Renumbered §21]
[§44C. Renumbered §23]
[§44D. Renumbered §29]
[§44H. Renumbered §45C]
[§44F. Renumbered §30]
§45I. Credit for producing oil and gas from marginal wells
§45A. Indian employment credit
§45D. New markets tax credit
§45O. Agricultural chemicals security credit
§45C. Clinical testing expenses for certain drugs for rare diseas
§45F. Employer-provided child care credit
§45Q. Credit for carbon dioxide sequestration
§45L. New energy efficient home credit
§45R. Employee health insurance expenses of small employers
§45B. Credit for portion of employer social security taxes paid w
§45K. Credit for producing fuel from a nonconventional source
§45P. Employer wage credit for employees who are active duty memb
§45E. Small employer pension plan startup costs
§45J. Credit for production from advanced nuclear power facilitie
§45M. Energy efficient appliance credit
§45G. Railroad track maintenance credit
§45H. Credit for production of low sulfur diesel fuel
§45. Electricity produced from certain renewable resources, etc.
§45N. Mine rescue team training credit
§46. Amount of credit
§47. Rehabilitation credit
§48B. Qualifying gasification project credit
§48. Energy credit
§48D. Qualifying therapeutic discovery project credit
§48A. Qualifying advanced coal project credit
§48C. Qualifying advanced energy project credit
§49. At-risk rules
§50. Other special rules
[§51A. Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A),
§51. Amount of credit
§52. Special rules
§53. Credit for prior year minimum tax liability
§54E. Qualified zone academy bonds
§54C. New clean renewable energy bonds
§54AA. Build America bonds
§54B. Qualified forestry conservation bonds
§54. Credit to holders of clean renewable energy bonds
§54A. Credit to holders of qualified tax credit bonds
§54D. Qualified energy conservation bonds
§54F. Qualified school construction bonds
§55. Alternative minimum tax imposed
§56. Adjustments in computing alternative minimum taxable income
§57. Items of tax preference
§58. Denial of certain losses
[§59B. Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989
§59A. Environmental tax
§59. Other definitions and special rules
§61. Gross income defined
§62. Adjusted gross income defined
§63. Taxable income defined
§64. Ordinary income defined
§65. Ordinary loss defined
§66. Treatment of community income
§67. 2-percent floor on miscellaneous itemized deductions
§68. Overall limitation on itemized deductions
§71. Alimony and separate maintenance payments
§72. Annuities; certain proceeds of endowment and life insurance
§73. Services of child
§74. Prizes and awards
§75. Dealers in tax-exempt securities
[§76. Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4,
§77. Commodity credit loans
§78. Dividends received from certain foreign corporations by dome
§79. Group-term life insurance purchased for employees
§80. Restoration of value of certain securities
[§81. Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22,
§82. Reimbursement for expenses of moving
§83. Property transferred in connection with performance of servi
§84. Transfer of appreciated property to political organization
§85. Unemployment compensation
§86. Social security and tier 1 railroad retirement benefits
§87. Alcohol and biodiesel fuels credits
§88. Certain amounts with respect to nuclear decommissioning cost
[§89. Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989,
§90. Illegal Federal irrigation subsidies
§101. Certain death benefits
§102. Gifts and inheritances
[§103A. Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 2
§103. Interest on State and local bonds
§104. Compensation for injuries or sickness
§105. Amounts received under accident and health plans
§106. Contributions by employer to accident and health plans
§107. Rental value of parsonages
§108. Income from discharge of indebtedness
§109. Improvements by lessee on lessor's property
§110. Qualified lessee construction allowances for short-term lea
§111. Recovery of tax benefit items
§112. Certain combat zone compensation of members of the Armed Fo
[§113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5,
[§114. Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004
§115. Income of States, municipalities, etc.
[§116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986
§117. Qualified scholarships
§118. Contributions to the capital of a corporation
§119. Meals or lodging furnished for the convenience of the emplo
§120. Amounts received under qualified group legal services plans
§121. Exclusion of gain from sale of principal residence
§122. Certain reduced uniformed services retirement pay
§123. Amounts received under insurance contracts for certain livi
[§124. Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5,
§125. Cafeteria plans
§126. Certain cost-sharing payments
§127. Educational assistance programs
[§128. Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5
§129. Dependent care assistance programs
§130. Certain personal injury liability assignments
§131. Certain foster care payments
§132. Certain fringe benefits
[§133. Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 199
§134. Certain military benefits
§135. Income from United States savings bonds used to pay higher
§136. Energy conservation subsidies provided by public utilities
§137. Adoption assistance programs
§138. Medicare Advantage MSA
§139C. COBRA premium assistance
§139A. Federal subsidies for prescription drug plans
§139. Disaster relief payments
§139B. Benefits provided to volunteer firefighters and emergency
§139D. 1 Free choice vouchers
§139D. 1 Indian health care benefits
§139D. Indian health care benefits
§140. Cross references to other Acts
§141. Private activity bond; qualified bond
§142. Exempt facility bond
§143. Mortgage revenue bonds: qualified mortgage bond and qualifi
§144. Qualified small issue bond; qualified student loan bond; qu
§145. Qualified 501(c)(3) bond
§146. Volume cap
§147. Other requirements applicable to certain private activity b
§148. Arbitrage
§149. Bonds must be registered to be tax exempt; other requiremen
§150. Definitions and special rules
§151. Allowance of deductions for personal exemptions
§152. Dependent defined
§153. Cross references
§161. Allowance of deductions
§162. Trade or business expenses
§163. Interest
§164. Taxes
§165. Losses
§166. Bad debts
§167. Depreciation
§168. Accelerated cost recovery system
§169. Amortization of pollution control facilities
§170. Charitable, etc., contributions and gifts
§171. Amortizable bond premium
§172. Net operating loss deduction
§173. Circulation expenditures
§174. Research and experimental expenditures
§175. Soil and water conservation expenditures; endangered specie
§176. Payments with respect to employees of certain foreign corpo
[§177. Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986
§178. Amortization of cost of acquiring a lease
§179B. Deduction for capital costs incurred in complying with Env
§179D. Energy efficient commercial buildings deduction
§179C. Election to expense certain refineries
§179. Election to expense certain depreciable business assets
§179A. Deduction for clean-fuel vehicles and certain refueling pr
§179E. Election to expense advanced mine safety equipment
§180. Expenditures by farmers for fertilizer, etc.
§181. Treatment of certain qualified film and television producti
[§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986
§183. Activities not engaged in for profit
[§184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5
[§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986
§186. Recoveries of damages for antitrust violations, etc.
[§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4,
[§188. Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5
[§189. Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22,
§190. Expenditures to remove architectural and transportation bar
[§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 19
§192. Contributions to black lung benefit trust
§193. Tertiary injectants
§194A. Contributions to employer liability trusts
§194. Treatment of reforestation expenditures
§195. Start-up expenditures
§196. Deduction for certain unused business credits
§197. Amortization of goodwill and certain other intangibles
§198. Expensing of environmental remediation costs
§198A. Expensing of qualified disaster expenses
§199. Income attributable to domestic production activities
§211. Allowance of deductions
§212. Expenses for production of income
§213. Medical, dental, etc., expenses
[§214. Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 197
§215. Alimony, etc., payments
§216. Deduction of taxes, interest, and business depreciation by
§217. Moving expenses
[§218. Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 197
§219. Retirement savings
§220. Archer MSAs
§221. Interest on education loans
§222. Qualified tuition and related expenses
§223. Health savings accounts
§224. Cross reference
§241. Allowance of special deductions
[§242. Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4,
§243. Dividends received by corporations
§244. Dividends received on certain preferred stock
§245. Dividends received from certain foreign corporations
§246A. Dividends received deduction reduced where portfolio stock
§246. Rules applying to deductions for dividends received
§247. Dividends paid on certain preferred stock of public utiliti
§248. Organizational expenditures
§249. Limitation on deduction of bond premium on repurchase
[§250. Repealed. Pub. L. 101–508, title XI, §11801(a)(15), Nov. 5
§261. General rule for disallowance of deductions
§262. Personal, living, and family expenses
§263. Capital expenditures
§263A. Capitalization and inclusion in inventory costs of certain
§264. Certain amounts paid in connection with insurance contracts
§265. Expenses and interest relating to tax-exempt income
§266. Carrying charges
§267. Losses, expenses, and interest with respect to transactions
§268. Sale of land with unharvested crop
§269B. Stapled entities
§269. Acquisitions made to evade or avoid income tax
§269A. Personal service corporations formed or availed of to avoi
[§270. Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969
§271. Debts owed by political parties, etc.
§272. Disposal of coal or domestic iron ore
§273. Holders of life or terminable interest
§274. Disallowance of certain entertainment, etc., expenses
§275. Certain taxes
§276. Certain indirect contributions to political parties
§277. Deductions incurred by certain membership organizations in
[§278. Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22,
§279. Interest on indebtedness incurred by corporation to acquire
[§280D. Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug.
[§280. Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct.
§280E. Expenditures in connection with the illegal sale of drugs
§280G. Golden parachute payments
§280F. Limitation on depreciation for luxury automobiles; limitat
§280H. Limitation on certain amounts paid to employee-owners by p
§280B. Demolition of structures
§280C. Certain expenses for which credits are allowable
§280A. Disallowance of certain expenses in connection with busine
§281. Terminal railroad corporations and their shareholders
§291. Special rules relating to corporate preference items
§301. Distributions of property
§302. Distributions in redemption of stock
§303. Distributions in redemption of stock to pay death taxes
§304. Redemption through use of related corporations
§305. Distributions of stock and stock rights
§306. Dispositions of certain stock
§307. Basis of stock and stock rights acquired in distributions
§311. Taxability of corporation on distribution
§312. Effect on earnings and profits
§316. Dividend defined
§317. Other definitions
§318. Constructive ownership of stock
§331. Gain or loss to shareholders in corporate liquidations
§332. Complete liquidations of subsidiaries
[§333. Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1
§334. Basis of property received in liquidations
§336. Gain or loss recognized on property distributed in complete
§337. Nonrecognition for property distributed to parent in comple
§338. Certain stock purchases treated as asset acquisitions
[§341. Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28
[§342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4,
§346. Definition and special rule
§351. Transfer to corporation controlled by transferor
§354. Exchanges of stock and securities in certain reorganization
§355. Distribution of stock and securities of a controlled corpor
§356. Receipt of additional consideration
§357. Assumption of liability
§358. Basis to distributees
§361. Nonrecognition of gain or loss to corporations; treatment o
§362. Basis to corporations
[§363. Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4,
§367. Foreign corporations
§368. Definitions relating to corporate reorganizations
[§373. Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4,
[§374. Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5
§381. Carryovers in certain corporate acquisitions
§382. Limitation on net operating loss carryforwards and certain
§383. Special limitations on certain excess credits, etc.
§384. Limitation on use of preacquisition losses to offset built-
§385. Treatment of certain interests in corporations as stock or
[§386. Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 1
§401. Qualified pension, profit-sharing, and stock bonus plans
§402. Taxability of beneficiary of employees’ trust
§402A. Optional treatment of elective deferrals as Roth contribut
§403. Taxation of employee annuities
§404. Deduction for contributions of an employer to an employees’
§404A. Deduction for certain foreign deferred compensation plans
[§405. Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July
§406. Employees of foreign affiliates covered by section 3121( l
§407. Certain employees of domestic subsidiaries engaged in busin
§408. Individual retirement accounts
§408A. Roth IRAs
§409A. Inclusion in gross income of deferred compensation under n
§409. Qualifications for tax credit employee stock ownership plan
§410. Minimum participation standards
§411. Minimum vesting standards
§412. Minimum funding standards
§413. Collectively bargained plans, etc.
§414. Definitions and special rules
§415. Limitations on benefits and contribution under qualified pl
§416. Special rules for top-heavy plans
§417. Definitions and special rules for purposes of minimum survi
§418C. Overburden credit against minimum contribution requirement
§418. Reorganization status
§418E. Insolvent plans
§418D. Adjustments in accrued benefits
§418A. Notice of reorganization and funding requirements
§418B. Minimum contribution requirement
§419. Treatment of funded welfare benefit plans
§419A. Qualified asset account; limitation on additions to accoun
§420. Transfers of excess pension assets to retiree health accoun
§421. General rules
[§422A. Renumbered §422]
§422. Incentive stock options
§423. Employee stock purchase plans
§424. Definitions and special rules
[§425. Renumbered §424]
§430. Minimum funding standards for single-employer defined benef
§431. Minimum funding standards for multiemployer plans
§432. Additional funding rules for multiemployer plans in endange
§436. Funding-based limits on benefits and benefit accruals under
§441. Period for computation of taxable income
§442. Change of annual accounting period
§443. Returns for a period of less than 12 months
§444. Election of taxable year other than required taxable year
§446. General rule for methods of accounting
§447. Method of accounting for corporations engaged in farming
§448. Limitation on use of cash method of accounting
§451. General rule for taxable year of inclusion
[§452. Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134]
§453A. Special rules for nondealers
§453B. Gain or loss disposition of installment obligations
[§453C. Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22
§453. Installment method
§454. Obligations issued at discount
§455. Prepaid subscription income
§456. Prepaid dues income of certain membership organizations
§457A. Nonqualified deferred compensation from certain tax indiff
§457. Deferred compensation plans of State and local governments
§458. Magazines, paperbacks, and records returned after the close
§460. Special rules for long-term contracts
§461. General rule for taxable year of deduction
[§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134]
[§463. Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 19
§464. Limitations on deductions for certain farming
§465. Deductions limited to amount at risk
[§466. Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 19
§467. Certain payments for the use of property or services
§468A. Special rules for nuclear decommissioning costs
§468. Special rules for mining and solid waste reclamation and cl
§468B. Special rules for designated settlement funds
§469. Passive activity losses and credits limited
§470. Limitation on deductions allocable to property used by gove
§471. General rule for inventories
§472. Last-in, first-out inventories
§473. Qualified liquidations of LIFO inventories
§474. Simplified dollar-value LIFO method for certain small busin
§475. Mark to market accounting method for dealers in securities
§481. Adjustments required by changes in method of accounting
§482. Allocation of income and deductions among taxpayers
§483. Interest on certain deferred payments
§501. Exemption from tax on corporations, certain trusts, etc.
§502. Feeder organizations
§503. Requirements for exemption
§504. Status after organization ceases to qualify for exemption u
§505. Additional requirements for organizations described in para
§507. Termination of private foundation status
§508. Special rules with respect to section 501(c)(3) organizatio
§509. Private foundation defined
§511. Imposition of tax on unrelated business income of charitabl
§512. Unrelated business taxable income
§513. Unrelated trade or business
§514. Unrelated debt-financed income
§515. Taxes of foreign countries and possessions of the United St
§521. Exemption of farmers’ cooperatives from tax
[§522. Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Sta
§526. Shipowners’ protection and indemnity associations
§527. Political organizations
§528. Certain homeowners associations
§529. Qualified tuition programs
§530. Coverdell education savings accounts
§531. Imposition of accumulated earnings tax
§532. Corporations subject to accumulated earnings tax
§533. Evidence of purpose to avoid income tax
§534. Burden of proof
§535. Accumulated taxable income
§536. Income not placed on annual basis
§537. Reasonable needs of the business
§541. Imposition of personal holding company tax
§542. Definition of personal holding company
§543. Personal holding company income
§544. Rules for determining stock ownership
§545. Undistributed personal holding company income
§546. Income not placed on annual basis
§547. Deduction for deficiency dividends
§561. Definition of deduction for dividends paid
§562. Rules applicable in determining dividends eligible for divi
§563. Rules relating to dividends paid after close of taxable yea
§564. Dividend carryover
§565. Consent dividends
§581. Definition of bank
§582. Bad debts, losses, and gains with respect to securities hel
[§583. Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4,
§584. Common trust funds
§585. Reserves for losses on loans of banks
[§586. Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986
§591. Deduction for dividends paid on deposits
[§592. Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4,
§593. Reserves for losses on loans
§594. Alternative tax for mutual savings banks conducting life in
§597. Treatment of transactions in which Federal financial assist
[§601. Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4,
§611. Allowance of deduction for depletion
§612. Basis for cost depletion
§613A. Limitations on percentage depletion in case of oil and gas
§613. Percentage depletion
§614. Definition of property
[§615. Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4,
§616. Development expenditures
§617. Deduction and recapture of certain mining exploration expen
[§621. Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5
§631. Gain or loss in the case of timber, coal, or domestic iron
[§632. Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4,
§636. Income tax treatment of mineral production payments
§638. Continental shelf areas
§641. Imposition of tax
§642. Special rules for credits and deductions
§643. Definitions applicable to subparts A, B, C, and D
§644. Taxable year of trusts
§645. Certain revocable trusts treated as part of estate
§646. Tax treatment of electing Alaska Native Settlement Trusts
§651. Deduction for trusts distributing current income only
§652. Inclusion of amounts in gross income of beneficiaries of tr
§661. Deduction for estates and trusts accumulating income or dis
§662. Inclusion of amounts in gross income of beneficiaries of es
§663. Special rules applicable to sections 661 and 662
§664. Charitable remainder trusts
§665. Definitions applicable to subpart D
§666. Accumulation distribution allocated to preceding years
§667. Treatment of amounts deemed distributed by trust in precedi
§668. Interest charge on accumulation distributions from foreign
[§669. Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1
§671. Trust income, deductions, and credits attributable to grant
§672. Definitions and rules
§673. Reversionary interests
§674. Power to control beneficial enjoyment
§675. Administrative powers
§676. Power to revoke
§677. Income for benefit of grantor
§678. Person other than grantor treated as substantial owner
§679. Foreign trusts having one or more United States beneficiari
§681. Limitation on charitable deduction
§682. Income of an estate or trust in case of divorce, etc.
§683. Use of trust as an exchange fund
§684. Recognition of gain on certain transfers to certain foreign
§685. Treatment of funeral trusts
§691. Recipients of income in respect of decedents
§692. Income taxes of members of Armed Forces, astronauts, and vi
§701. Partners, not partnership, subject to tax
§702. Income and credits of partner
§703. Partnership computations
§704. Partner's distributive share
§705. Determination of basis of partner's interest
§706. Taxable years of partner and partnership
§707. Transactions between partner and partnership
§708. Continuation of partnership
§709. Treatment of organization and syndication fees
§721. Nonrecognition of gain or loss on contribution
§722. Basis of contributing partner's interest
§723. Basis of property contributed to partnership
§724. Character of gain or loss on contributed unrealized receiva
§731. Extent of recognition of gain or loss on distribution
§732. Basis of distributed property other than money
§733. Basis of distributee partner's interest
§734. Adjustment to basis of undistributed partnership property w
§735. Character of gain or loss on disposition of distributed pro
§736. Payments to a retiring partner or a deceased partner's succ
§737. Recognition of precontribution gain in case of certain dist
§741. Recognition and character of gain or loss on sale or exchan
§742. Basis of transferee partner's interest
§743. Special rules where section 754 election or substantial bui
§751. Unrealized receivables and inventory items
§752. Treatment of certain liabilities
§753. Partner receiving income in respect of decedent
§754. Manner of electing optional adjustment to basis of partners
§755. Rules for allocation of basis
§761. Terms defined
§771. Application of subchapter to electing large partnerships
§772. Simplified flow-through
§773. Computations at partnership level
§774. Other modifications
§775. Electing large partnership defined
§776. Special rules for partnerships holding oil and gas properti
§777. Regulations
§801. Tax imposed
§803. Life insurance gross income
§804. Life insurance deductions
§805. General deductions
§806. Small life insurance company deduction
§807. Rules for certain reserves
§808. Policyholder dividends deduction
[§809. Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 200
§810. Operations loss deduction
§811. Accounting provisions
§812. Definition of company's share and policyholders’ share
[§813. Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22,
§814. Contiguous country branches of domestic life insurance comp
§815. Distributions to shareholders from pre-1984 policyholders s
§816. Life insurance company defined
§817. Treatment of variable contracts
§817A. Special rules for modified guaranteed contracts
§818. Other definitions and special rules
§831. Tax on insurance companies other than life insurance compan
§832. Insurance company taxable income
§833. Treatment of Blue Cross and Blue Shield organizations, etc.
§834. Determination of taxable investment income
§835. Election by reciprocal
§841. Credit for foreign taxes
§842. Foreign companies carrying on insurance business
§843. Annual accounting period
§844. Special loss carryover rules
§845. Certain reinsurance agreements
§846. Discounted unpaid losses defined
§847. Special estimated tax payments
§848. Capitalization of certain policy acquisition expenses
§851. Definition of regulated investment company
§852. Taxation of regulated investment companies and their shareh
§853. Foreign tax credit allowed to shareholders
§853A. Credits from tax credit bonds allowed to shareholders
§854. Limitations applicable to dividends received from regulated
§855. Dividends paid by regulated investment company after close
§856. Definition of real estate investment trust
§857. Taxation of real estate investment trusts and their benefic
§858. Dividends paid by real estate investment trust after close
§859. Adoption of annual accounting period
§860G. Other definitions and special rules
§860C. Taxation of residual interests
§860B. Taxation of holders of regular interests
§860E. Treatment of income in excess of daily accruals on residua
§860A. Taxation of REMIC's
§860. Deduction for deficiency dividends
§860D. REMIC defined
§860F. Other rules
§861. Income from sources within the United States
§862. Income from sources without the United States
§863. Special rules for determining source
§864. Definitions and special rules
§865. Source rules for personal property sales
§871. Tax on nonresident alien individuals
§872. Gross income
§873. Deductions
§874. Allowance of deductions and credits
§875. Partnerships; beneficiaries of estates and trusts
§876. Alien residents of Puerto Rico, Guam, American Samoa, or th
§877A. Tax responsibilities of expatriation
§877. Expatriation to avoid tax
§878. Foreign educational, charitable, and certain other exempt o
§879. Tax treatment of certain community income in the case of no
§881. Tax on income of foreign corporations not connected with Un
§882. Tax on income of foreign corporations connected with United
§883. Exclusions from gross income
§884. Branch profits tax
§885. Cross references
§887. Imposition of tax on gross transportation income of nonresi
§891. Doubling of rates of tax on citizens and corporations of ce
§892. Income of foreign governments and of international organiza
§893. Compensation of employees of foreign governments or interna
§894. Income affected by treaty
§895. Income derived by a foreign central bank of issue from obli
§896. Adjustment of tax on nationals, residents, and corporations
§897. Disposition of investment in United States real property
§898. Taxable year of certain foreign corporations
§901. Taxes of foreign countries and of possessions of United Sta
§902. Deemed paid credit where domestic corporation owns 10 perce
§903. Credit for taxes in lieu of income, etc., taxes
§904. Limitation on credit
§905. Applicable rules
§906. Nonresident alien individuals and foreign corporations
§907. Special rules in case of foreign oil and gas income
§908. Reduction of credit for participation in or cooperation wit
§909. Suspension of taxes and credits until related income taken
§911. Citizens or residents of the United States living abroad
§912. Exemption for certain allowances
[§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981,
§931. Income from sources within Guam, American Samoa, or the Nor
§932. Coordination of United States and Virgin Islands income tax
§933. Income from sources within Puerto Rico
§934. Limitation on reduction in income tax liability incurred to
[§934A. Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22
[§935. Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22,
§936. Puerto Rico and possession tax credit
§937. Residence and source rules involving possessions
§951. Amounts included in gross income of United States sharehold
§952. Subpart F income defined
§953. Insurance income
§954. Foreign base company income
§955. Withdrawal of previously excluded subpart F income from qua
§956. Investment of earnings in United States property
[§956A. Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20,
§957. Controlled foreign corporations; United States persons
§958. Rules for determining stock ownership
§959. Exclusion from gross income of previously taxed earnings an
§960. Special rules for foreign tax credit
§961. Adjustments to basis of stock in controlled foreign corpora
§962. Election by individuals to be subject to tax at corporate r
[§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 19
§964. Miscellaneous provisions
§965. Temporary dividends received deduction
§970. Reduction of subpart F income of export trade corporations
§971. Definitions
[§972. Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4
[§981. Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 19
§982. Admissibility of documentation maintained in foreign countr
§985. Functional currency
§986. Determination of foreign taxes and foreign corporation's ea
§987. Branch transactions
§988. Treatment of certain foreign currency transactions
§989. Other definitions and special rules
§991. Taxation of a domestic international sales corporation
§992. Requirements of a domestic international sales corporation
§993. Definitions
§994. Inter-company pricing rules
§995. Taxation of DISC income to shareholders
§996. Rules for allocation in the case of distributions and losse
§997. Special subchapter C rules
§999. Reports by taxpayers; determinations
[§1000. Reserved]
§1001. Determination of amount of and recognition of gain or loss
[§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i),
§1011. Adjusted basis for determining gain or loss
§1012. Basis of property—cost
§1012. Basis of property - cost
§1013. Basis of property included in inventory
§1014. Basis of property acquired from a decedent
§1015. Basis of property acquired by gifts and transfers in trust
§1016. Adjustments to basis
§1017. Discharge of indebtedness
[§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Sta
§1019. Property on which lessee has made improvements
[§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct.
§1021. Sale of annuities
[§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2
§1023. Cross references
[§1024. Renumbered §1023]
§1031. Exchange of property held for productive use or investment
§1032. Exchange of stock for property
§1033. Involuntary conversions
[§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 199
§1035. Certain exchanges of insurance policies
§1036. Stock for stock of same corporation
§1037. Certain exchanges of United States obligations
§1038. Certain reacquisitions of real property
[§1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov.
§1040. Transfer of certain farm, etc., real property
§1041. Transfers of property between spouses or incident to divor
§1042. Sales of stock to employee stock ownership plans or certai
§1043. Sale of property to comply with conflict-of-interest requi
§1044. Rollover of publicly traded securities gain into specializ
§1045. Rollover of gain from qualified small business stock to an
§1051. Property acquired during affiliation
§1052. Basis established by the Revenue Act of 1932 or 1934 or by
§1053. Property acquired before March 1, 1913
§1054. Certain stock of Federal National Mortgage Association
§1055. Redeemable ground rents
[§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct
[§1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5,
§1058. Transfers of securities under certain agreements
§1059A. Limitation on taxpayer's basis or inventory cost in prope
§1059. Corporate shareholder's basis in stock reduced by nontaxed
§1060. Special allocation rules for certain asset acquisitions
§1061. Cross references
[§1071. Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat.
§1091. Loss from wash sales of stock or securities
§1092. Straddles
[§1111. Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct.
§1201. Alternative tax for corporations
§1202. Partial exclusion for gain from certain small business sto
§1211. Limitation on capital losses
§1212. Capital loss carrybacks and carryovers
§1221. Capital asset defined
§1222. Other terms relating to capital gains and losses
§1223. Holding period of property
§1231. Property used in the trade or business and involuntary con
§1233. Gains and losses from short sales
§1234A. Gains or losses from certain terminations
§1234B. Gains or losses from securities futures contracts
§1234. Options to buy or sell
§1235. Sale or exchange of patents
§1236. Dealers in securities
§1237. Real property subdivided for sale
[§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov.
§1239. Gain from sale of depreciable property between certain rel
[§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct.
§1241. Cancellation of lease or distributor's agreement
§1242. Losses on small business investment company stock
§1243. Loss of small business investment company
§1244. Losses on small business stock
§1245. Gain from dispositions of certain depreciable property
§1248. Gain from certain sales or exchanges of stock in certain f
§1249. Gain from certain sales or exchanges of patents, etc., to
§1250. Gain from dispositions of certain depreciable realty
[§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July
§1252. Gain from disposition of farm land
§1253. Transfers of franchises, trademarks, and trade names
§1254. Gain from disposition of interest in oil, gas, geothermal,
§1255. Gain from disposition of section 126 property
§1256. Section 1256 contracts marked to market
§1257. Disposition of converted wetlands or highly erodible cropl
§1258. Recharacterization of gain from certain financial transact
§1259. Constructive sales treatment for appreciated financial pos
§1260. Gains from constructive ownership transactions
§1271. Treatment of amounts received on retirement or sale or exc
§1272. Current inclusion in income of original issue discount
§1273. Determination of amount of original issue discount
§1274. Determination of issue price in the case of certain debt i
§1274A. Special rules for certain transactions where stated princ
§1275. Other definitions and special rules
§1276. Disposition gain representing accrued market discount trea
§1277. Deferral of interest deduction allocable to accrued market
§1278. Definitions and special rules
§1281. Current inclusion in income of discount on certain short-t
§1282. Deferral of interest deduction allocable to accrued discou
§1283. Definitions and special rules
§1286. Tax treatment of stripped bonds
§1287. Denial of capital gain treatment for gains on certain obli
§1288. Treatment of original issue discount on tax-exempt obligat
§1291. Interest on tax deferral
§1293. Current taxation of income from qualified electing funds
§1294. Election to extend time for payment of tax on undistribute
§1295. Qualified electing fund
§1296. Election of mark to market for marketable stock
§1297. Passive foreign investment company
§1298. Special rules
§1301. Averaging of farm income
§1311. Correction of error
§1312. Circumstances of adjustment
§1313. Definitions
§1314. Amount and method of adjustment
[§1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct.
[§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct.
§1341. Computation of tax where taxpayer restores substantial amo
[§1342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct.
[§1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct.
[§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct
[§1348. Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 19
§1351. Treatment of recoveries of foreign expropriation losses
§1352. Alternative tax on qualifying shipping activities
§1353. Notional shipping income
§1354. Alternative tax election; revocation; termination
§1355. Definitions and special rules
§1356. Qualifying shipping activities
§1357. Items not subject to regular tax; depreciation; interest
§1358. Allocation of credits, income, and deductions
§1359. Disposition of qualifying vessels
§1361. S corporation defined
§1362. Election; revocation; termination
§1363. Effect of election on corporation
§1366. Pass-thru of items to shareholders
§1367. Adjustments to basis of stock of shareholders, etc.
§1368. Distributions
§1371. Coordination with subchapter C
§1372. Partnership rules to apply for fringe benefit purposes
§1373. Foreign income
§1374. Tax imposed on certain built-in gains
§1375. Tax imposed when passive investment income of corporation
§1377. Definitions and special rule
§1378. Taxable year of S corporation
§1379. Transitional rules on enactment
§1381. Organizations to which part applies
§1382. Taxable income of cooperatives
§1383. Computation of tax where cooperative redeems nonqualified
§1385. Amounts includible in patron's gross income
§1388. Definitions; special rules
§1391. Designation procedure
§1392. Eligibility criteria
§1393. Definitions and special rules
§1394. Tax-exempt enterprise zone facility bonds
§1396. Empowerment zone employment credit
§1397. Other definitions and special rules
§1397B. Nonrecognition of gain on rollover of empowerment zone in
§1397F. Regulations
§1397E. Credit to holders of qualified zone academy bonds
§1397D. Qualified zone property defined
§1397C. Enterprise zone business defined
§1397A. Increase in expensing under section 179
§1398. Rules relating to individuals’ title 11 cases
§1399. No separate taxable entities for partnerships, corporation
§1400M. Definitions
§1400C. First-time homebuyer credit for District of Columbia
§1400L. Tax benefits for New York Liberty Zone
§1400H. Renewal community employment credit
§1400G. Renewal community business defined
§1400B. Zero percent capital gains rate
§1400R. Employment relief
§1400Q. Special rules for use of retirement funds
§1400S. Additional tax relief provisions
§1400J. Increase in expensing under section 179
§1400T. Special rules for mortgage revenue bonds
§1400F. Renewal community capital gain
§1400P. Housing tax benefits
§1400I. Commercial revitalization deduction
§1400A. Tax-exempt economic development bonds
§1400O. Education tax benefits
§1400E. Designation of renewal communities
§1400N. Tax benefits for Gulf Opportunity Zone
§1400. Establishment of DC Zone
§1401. Rate of tax
§1402. Definitions
§1403. Miscellaneous provisions
§1411. Imposition of tax
§1441. Withholding of tax on nonresident aliens
§1442. Withholding of tax on foreign corporations
§1443. Foreign tax-exempt organizations
§1444. Withholding on Virgin Islands source income
§1445. Withholding of tax on dispositions of United States real p
§1446. Withholding 1 tax on foreign partners’ share of effectiv
[§1451. Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A
§1461. Liability for withheld tax
§1462. Withheld tax as credit to recipient of income
§1463. Tax paid by recipient of income
§1464. Refunds and credits with respect to withheld tax
[§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct.
§1471. Withholdable payments to foreign financial institutions
§1472. Withholdable payments to other foreign entities
§1473. Definitions
§1474. Special rules
[§1493. Repealed. Pub. L. 89–809, title I, §103( l )(2), Nov. 13,
[§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 199
§1501. Privilege to file consolidated returns
§1502. Regulations
§1503. Computation and payment of tax
§1504. Definitions
§1505. Cross references
§1551. Disallowance of the benefits of the graduated corporate ra
§1552. Earnings and profits
§1561. Limitations on certain multiple tax benefits in the case o
[§1562. Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30,
§1563. Definitions and special rules
[§1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov.
§2001. Imposition and rate of tax
§2002. Liability for payment
§2010. Unified credit against estate tax
§2011. Credit for State death taxes
§2012. Credit for gift tax
§2013. Credit for tax on prior transfers
§2014. Credit for foreign death taxes
§2015. Credit for death taxes on remainders
§2016. Recovery of taxes claimed as credit
§2031. Definition of gross estate
§2032A. Valuation of certain farm, etc., real property
§2032. Alternate valuation
§2033. Property in which the decedent had an interest
[§2033A. Renumbered §2057]
§2034. Dower or curtesy interests
§2035. Adjustments for certain gifts made within 3 years of deced
§2036. Transfers with retained life estate
§2037. Transfers taking effect at death
§2038. Revocable transfers
§2039. Annuities
§2040. Joint interests
§2041. Powers of appointment
§2042. Proceeds of life insurance
§2043. Transfers for insufficient consideration
§2044. Certain property for which marital deduction was previousl
§2045. Prior interests
§2046. Disclaimers
§2051. Definition of taxable estate
[§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4,
§2053. Expenses, indebtedness, and taxes
§2054. Losses
§2055. Transfers for public, charitable, and religious uses
§2056A. Qualified domestic trust
§2056. Bequests, etc., to surviving spouse
§2057. Family-owned business interests
§2058. State death taxes
§2101. Tax imposed
§2102. Credits against tax
§2103. Definition of gross estate
§2104. Property within the United States
§2105. Property without the United States
§2106. Taxable estate
§2107. Expatriation to avoid tax
§2108. Application of pre-1967 estate tax provisions
§2201. Combat zone-related deaths of members of the Armed Forces,
[§2202. Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4,
§2203. Definition of executor
§2204. Discharge of fiduciary from personal liability
§2205. Reimbursement out of estate
§2206. Liability of life insurance beneficiaries
§2207B. Right of recovery where decedent retained interest
§2207. Liability of recipient of property over which decedent had
§2207A. Right of recovery in the case of certain marital deductio
§2208. Certain residents of possessions considered citizens of th
§2209. Certain residents of possessions considered nonresidents n
[§2210. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2
§2501. Imposition of tax
§2502. Rate of tax
§2503. Taxable gifts
§2504. Taxable gifts for preceding calendar periods
§2505. Unified credit against gift tax
§2511. Transfers in general
§2512. Valuation of gifts
§2513. Gift by husband or wife to third party
§2514. Powers of appointment
[§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 1
§2515. Treatment of generation-skipping transfer tax
§2516. Certain property settlements
[§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oc
§2518. Disclaimers
§2519. Dispositions of certain life estates
[§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4,
§2522. Charitable and similar gifts
§2523. Gift to spouse
§2524. Extent of deductions
§2601. Tax imposed
§2602. Amount of tax
§2603. Liability for tax
§2604. Credit for certain State taxes
§2611. Generation-skipping transfer defined
§2612. Taxable termination; taxable distribution; direct skip
§2613. Skip person and non-skip person defined
[§2614. Omitted]
§2621. Taxable amount in case of taxable distribution
§2622. Taxable amount in case of taxable termination
§2623. Taxable amount in case of direct skip
§2624. Valuation
§2631. GST exemption
§2632. Special rules for allocation of GST exemption
§2641. Applicable rate
§2642. Inclusion ratio
§2651. Generation assignment
§2652. Other definitions
§2653. Taxation of multiple skips
§2654. Special rules
§2661. Administration
§2662. Return requirements
§2663. Regulations
[§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2
§2701. Special valuation rules in case of transfers of certain in
§2702. Special valuation rules in case of transfers of interests
§2703. Certain rights and restrictions disregarded
§2704. Treatment of certain lapsing rights and restrictions
§2801. Imposition of tax
§3101. Rate of tax
§3102. Deduction of tax from wages
§3111. Rate of tax
§3112. Instrumentalities of the United States
[§3113. Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4,
§3121. Definitions
§3122. Federal service
§3123. Deductions as constructive payments
§3124. Estimate of revenue reduction
§3125. Returns in the case of governmental employees in States, G
§3126. Return and payment by governmental employer
§3127. Exemption for employers and their employees where both are
§3128. Short title
§3201. Rate of tax
§3202. Deduction of tax from compensation
§3211. Rate of tax
§3212. Determination of compensation
§3221. Rate of tax
§3231. Definitions
§3232. Court jurisdiction
§3233. Short title
§3241. Determination of tier 2 tax rate based on average account
§3301. Rate of tax
§3302. Credits against tax
§3303. Conditions of additional credit allowance
§3304. Approval of State laws
§3305. Applicability of State law
§3306. Definitions
§3307. Deductions as constructive payments
§3308. Instrumentalities of the United States
§3309. State law coverage of services performed for nonprofit org
§3310. Judicial review
§3311. Short title
§3321. Imposition of tax
§3322. Definitions
[§3323. Omitted]
§3401. Definitions
§3402. Income tax collected at source
§3403. Liability for tax
§3404. Return and payment by governmental employer
§3405. Special rules for pensions, annuities, and certain other d
§3406. Backup withholding
§3501. Collection and payment of taxes
§3502. Nondeductibility of taxes in computing taxable income
§3503. Erroneous payments
§3504. Acts to be performed by agents
§3505. Liability of third parties paying or providing for wages
§3506. Individuals providing companion sitting placement services
[§3507. Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10,
§3508. Treatment of real estate agents and direct sellers
§3509. Determination of employer's liability for certain employme
§3510. Coordination of collection of domestic service employment
§4001. Imposition of tax
§4002. 1st retail sale; uses, etc. treated as sales; determinatio
§4003. Special rules
§4041. Imposition of tax
§4042. Tax on fuel used in commercial transportation on inland wa
§4051. Imposition of tax on heavy trucks and trailers sold at ret
§4052. Definitions and special rules
§4053. Exemptions
§4064. Gas guzzler tax
§4071. Imposition of tax
§4072. Definitions
§4073. Exemptions
§4081. Imposition of tax
§4082. Exemptions for diesel fuel and kerosene
§4083. Definitions; special rule; administrative authority
§4084. Cross references
§4101. Registration and bond
§4102. Inspection of records by local officers
§4103. Certain additional persons liable for tax where willful fa
§4104. Information reporting for persons claiming certain tax ben
§4105. Two-party exchanges
§4121. Imposition of tax
§4131. Imposition of tax
§4132. Definitions and special rules
§4161. Imposition of tax
§4162. Definitions; treatment of certain resales
§4181. Imposition of tax
§4182. Exemptions
§4191. Medical devices
§4216. Definition of price
§4217. Leases
§4218. Use by manufacturer or importer considered sale
§4219. Application of tax in case of sales by other than manufact
§4221. Certain tax-free sales
§4222. Registration
§4223. Special rules relating to further manufacture
[§4224. Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 19
§4225. Exemption of articles manufactured or produced by Indians
[§4226. Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4,
§4227. Cross reference
§4251. Imposition of tax
§4252. Definitions
§4253. Exemptions
§4254. Computation of tax
§4261. Imposition of tax
§4262. Definition of taxable transportation
§4263. Special rules
§4271. Imposition of tax
§4272. Definition of taxable transportation, etc.
§4281. Small aircraft on nonestablished lines
§4282. Transportation by air for other members of affiliated grou
[§4283. Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5
§4291. Cases where persons receiving payment must collect tax
[§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4,
§4293. Exemption for United States and possessions
§4371. Imposition of tax
§4372. Definitions
§4373. Exemptions
§4374. Liability for tax
§4375. Health insurance
§4376. Self-insured health plans
§4377. Definitions and special rules
§4401. Imposition of tax
§4402. Exemptions
§4403. Record requirements
§4404. Territorial extent
§4405. Cross references
§4411. Imposition of tax
§4412. Registration
§4413. Certain provisions made applicable
§4414. Cross references
§4421. Definitions
§4422. Applicability of Federal and State laws
§4423. Inspection of books
§4424. Disclosure of wagering tax information
§4461. Imposition of tax
§4462. Definitions and special rules
§4471. Imposition of tax
§4472. Definitions
§4481. Imposition of tax
§4482. Definitions
§4483. Exemptions
§4484. Cross references
[§4521. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 196
§4611. Imposition of tax
§4612. Definitions and special rules
§4661. Imposition of tax
§4662. Definitions and special rules
§4671. Imposition of tax
§4672. Definitions and special rules
§4681. Imposition of tax
§4682. Definitions and special rules
§4701. Tax on issuer of registration-required obligation not in r
§4901. Payment of tax
§4902. Liability of partners
§4903. Liability in case of business in more than one location
§4904. Liability in case of different businesses of same ownershi
§4905. Liability in case of death or change of location
§4906. Application of State laws
§4907. Federal agencies or instrumentalities
§4911. Tax on excess expenditures to influence legislation
§4912. Tax on disqualifying lobbying expenditures of certain orga
§4940. Excise tax based on investment income
§4941. Taxes on self-dealing
§4942. Taxes on failure to distribute income
§4943. Taxes on excess business holdings
§4944. Taxes on investments which jeopardize charitable purpose
§4945. Taxes on taxable expenditures
§4946. Definitions and special rules
§4947. Application of taxes to certain nonexempt trusts
§4948. Application of taxes and denial of exemption with respect
§4951. Taxes on self-dealing
§4952. Taxes on taxable expenditures
§4953. Tax on excess contributions to black lung benefit trusts
§4955. Taxes on political expenditures of section 501(c)(3) organ
§4958. Taxes on excess benefit transactions
§4959. Taxes on failures by hospital organizations
§4961. Abatement of second tier taxes where there is correction
§4962. Abatement of first tier taxes in certain cases
§4963. Definitions
§4965. Excise tax on certain tax-exempt entities entering into pr
§4966. Taxes on taxable distributions
§4967. Taxes on prohibited benefits
§4971. Taxes on failure to meet minimum funding standards
§4972. Tax on nondeductible contributions to qualified employer p
§4973. Tax on excess contributions to certain tax-favored account
§4974. Excise tax on certain accumulations in qualified retiremen
§4975. Tax on prohibited transactions
§4976. Taxes with respect to funded welfare benefit plans
§4977. Tax on certain fringe benefits provided by an employer
[§4978A. Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i),
[§4978B. Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug.
§4978. Tax on certain dispositions by employee stock ownership pl
§4979A. Tax on certain prohibited allocations of qualified securi
§4979. Tax on certain excess contributions
§4980B. Failure to satisfy continuation coverage requirements of
[§4980A. Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 199
§4980G. Failure of employer to make comparable health savings acc
§4980H. Shared responsibility for employers regarding health cove
§4980D. Failure to meet certain group health plan requirements
§4980F. Failure of applicable plans reducing benefit accruals to
§4980C. Requirements for issuers of qualified long-term care insu
§4980. Tax on reversion of qualified plan assets to employer
§4980I. Excise tax on high cost employer-sponsored health coverag
§4980E. Failure of employer to make comparable Archer MSA contrib
§4981. Excise tax on undistributed income of real estate investme
§4982. Excise tax on undistributed income of regulated investment
§4985. Stock compensation of insiders in expatriated corporations
§4999. Golden parachute payments
§5000B. Imposition of tax on indoor tanning services
§5000A. Requirement to maintain minimum essential coverage
§5000. Certain group health plans
§5000C. Imposition of tax on certain foreign procurement
§5001. Imposition, rate, and attachment of tax
§5002. Definitions
§5003. Cross references to exemptions, etc.
§5004. Lien for tax
§5005. Persons liable for tax
§5006. Determination of tax
§5007. Collection of tax on distilled spirits
§5008. Abatement, remission, refund, and allowance for loss or de
[§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26,
§5010. Credit for wine content and for flavors content
§5011. Income tax credit for average cost of carrying excise tax
§5041. Imposition and rate of tax
§5042. Exemption from tax
§5043. Collection of taxes on wines
§5044. Refund of tax on wine
§5045. Cross references
[§§50A, 50B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(
§5051. Imposition and rate of tax
§5052. Definitions
§5053. Exemptions
§5054. Determination and collection of tax on beer
§5055. Drawback of tax
§5056. Refund and credit of tax, or relief from liability
§5061. Method of collecting tax
§5062. Refund and drawback in case of exportation
[§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965,
§5064. Losses resulting from disaster, vandalism, or malicious mi
§5065. Territorial extent of law
§5066. Distilled spirits for use of foreign embassies, legations,
§5067. Cross reference
§5101. Notice of manufacture of still; notice of set up of still
§5102. Definition of manufacturer of stills
§5111. Eligibility
§5112. Registration and regulation
§5113. Investigation of claims
§5114. Drawback
§5121. Recordkeeping by wholesale dealers
§5122. Recordkeeping by retail dealers
§5123. Preservation and inspection of records, and entry of premi
§5124. Registration by dealers
§5131. Packaging distilled spirits for industrial uses
§5132. Prohibited purchases by dealers
§5171. Establishment
§5172. Application
§5173. Bonds
[§5174. Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26
§5175. Export bonds
§5176. New or renewed bonds
§5177. Other provisions relating to bonds
§5178. Premises of distilled spirits plants
§5179. Registration of stills
§5180. Signs
§5181. Distilled spirits for fuel use
§5182. Cross references
§5201. Regulation of operations
§5202. Supervision of operations
§5203. Entry and examination of premises
§5204. Gauging
[§5205. Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July
§5206. Containers
§5207. Records and reports
§5211. Production and entry of distilled spirits
§5212. Transfer of distilled spirits between bonded premises
§5213. Withdrawal of distilled spirits from bonded premises on de
§5214. Withdrawal of distilled spirits from bonded premises free
§5215. Return of tax determined distilled spirits to bonded premi
§5216. Regulation of operations
§5221. Commencement, suspension, and resumption of operations
§5222. Production, receipt, removal, and use of distilling materi
§5223. Redistillation of spirits, articles, and residues
§5231. Entry for deposit
§5232. Imported distilled spirits
[§5233. Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26
[§5234. Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26
§5235. Bottling of alcohol for industrial purposes
§5236. Discontinuance of storage facilities and transfer of disti
§5241. Authority to denature
§5242. Denaturing materials
§5243. Sale of abandoned spirits for denaturation without collect
§5244. Cross references
§5271. Permits
§5272. Bonds
§5273. Sale, use, and recovery of denatured distilled spirits
§5274. Applicability of other laws
§5275. Records and reports
[§5276. Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10
§5291. General
§5301. General
§5311. Detention of containers
§5312. Production and use of distilled spirits for experimental r
§5313. Withdrawal of distilled spirits from customs custody free
§5314. Special applicability of certain provisions
[§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4
§5351. Bonded wine cellar
§5352. Taxpaid wine bottling house
§5353. Bonded wine warehouse
§5354. Bond
§5355. General provisions relating to bonds
§5356. Application
§5357. Premises
§5361. Bonded wine cellar operations
§5362. Removals of wine from bonded wine cellars
§5363. Taxpaid wine bottling house operations
§5364. Wine imported in bulk
§5365. Segregation of operations
§5366. Supervision
§5367. Records
§5368. Gauging and marking
§5369. Inventories
§5370. Losses
§5371. Insurance coverage, etc.
§5372. Sampling
§5373. Wine spirits
§5381. Natural wine
§5382. Cellar treatment of natural wine
§5383. Amelioration and sweetening limitations for natural grape
§5384. Amelioration and sweetening limitations for natural fruit
§5385. Specially sweetened natural wines
§5386. Special natural wines
§5387. Agricultural wines
§5388. Designation of wines
§5391. Exemption from distilled spirits taxes
§5392. Definitions
§5401. Qualifying documents
§5402. Definitions
§5403. Cross references
§5411. Use of brewery
§5412. Removal of beer in containers or by pipeline
§5413. Brewers procuring beer from other brewers
§5414. Removals from one brewery to another belonging to the same
§5415. Records and returns
§5416. Definitions of package and packaging
§5417. Pilot brewing plants
§5418. Beer imported in bulk
§5501. Establishment
§5502. Qualification
§5503. Construction and equipment
§5504. Operation
§5505. Applicability of provisions of this chapter
§5511. Establishment and operation
§5512. Control of products after manufacture
§5551. General provisions relating to bonds
§5552. Installation of meters, tanks, and other apparatus
§5553. Supervision of premises and operations
§5554. Pilot operations
§5555. Records, statements, and returns
§5556. Regulations
§5557. Officers and agents authorized to investigate, issue searc
§5558. Authority of enforcement officers
§5559. Determinations
§5560. Other provisions applicable
§5561. Exemptions to meet the requirements of the national defens
§5562. Exemptions from certain requirements in cases of disaster
§5601. Criminal penalties
§5602. Penalty for tax fraud by distiller
§5603. Penalty relating to records, returns and reports
§5604. Penalties relating to marks, brands, and containers
§5605. Penalty relating to return of materials used in the manufa
§5606. Penalty relating to containers of distilled spirits
§5607. Penalty and forfeiture for unlawful use, recovery, or conc
§5608. Penalty and forfeiture for fraudulent claims for export dr
§5609. Destruction of unregistered stills, distilling apparatus,
§5610. Disposal of forfeited equipment and material for distillin
§5611. Release of distillery before judgment
§5612. Forfeiture of taxpaid distilled spirits remaining on bonde
§5613. Forfeiture of distilled spirits not closed, marked, or bra
§5614. Burden of proof in cases of seizure of spirits
§5615. Property subject to forfeiture
§5661. Penalty and forfeiture for violation of laws and regulatio
§5662. Penalty for alteration of wine labels
§5663. Cross reference
§5671. Penalty and forfeiture for evasion of beer tax and fraudul
§5672. Penalty for failure of brewer to comply with requirements
§5673. Forfeiture for flagrant and willful removal of beer withou
§5674. Penalty for unlawful production or removal of beer
§5675. Penalty for intentional removal or defacement of brewer's
[§5676. Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct.
§5681. Penalty relating to signs
§5682. Penalty for breaking locks or gaining access
§5683. Penalty and forfeiture for removal of liquors under improp
§5684. Penalties relating to the payment and collection of liquor
§5685. Penalty and forfeiture relating to possession of devices f
§5686. Penalty for having, possessing, or using liquor or propert
§5687. Penalty for offenses not specifically covered
§5688. Disposition and release of seized property
[§5689. Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), O
§5690. Definition of the term “person”
[§5691. Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug
[§5692. Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 196
§5701. Rate of tax
§5702. Definitions
§5703. Liability for tax and method of payment
§5704. Exemption from tax
§5705. Credit, refund, or allowance of tax
§5706. Drawback of tax
[§5707. Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965,
§5708. Losses caused by disaster
§5711. Bond
§5712. Application for permit
§5713. Permit
§5721. Inventories
§5722. Reports
§5723. Packages, marks, labels, and notices
§5731. Imposition and rate of tax
§5732. Payment of tax
§5733. Provisions relating to liability for occupational taxes
§5734. Application of State laws
§5741. Records to be maintained
§5751. Purchase, receipt, possession, or sale of tobacco products
§5752. Restrictions relating to marks, labels, notices, and packa
§5753. Disposal of forfeited, condemned, and abandoned tobacco pr
§5754. Restriction on importation of previously exported tobacco
§5761. Civil penalties
§5762. Criminal penalties
§5763. Forfeitures
§5801. Imposition of tax
§5802. Registration of importers, manufacturers, and dealers
§5811. Transfer tax
§5812. Transfers
§5821. Making tax
§5822. Making
§5841. Registration of firearms
§5842. Identification of firearms
§5843. Records and returns
§5844. Importation
§5845. Definitions
§5846. Other laws applicable
§5847. Effect on other laws
§5848. Restrictive use of information
§5849. Citation of chapter
§5851. Special (occupational) tax exemption
§5852. General transfer and making tax exemption
§5853. Transfer and making tax exemption available to certain gov
§5854. Exportation of firearms exempt from transfer tax
§5861. Prohibited acts
§5871. Penalties
§5872. Forfeitures
§5881. Greenmail
§5891. Structured settlement factoring transactions
§6001. Notice or regulations requiring records, statements, and s
§6011. General requirement of return, statement, or list
§6012. Persons required to make returns of income
§6013. Joint returns of income tax by husband and wife
§6014. Income tax return—tax not computed by taxpayer
§6014. Income tax return - tax not computed by taxpayer
§6015. Relief from joint and several liability on joint return
[§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968
[§6017A. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec.
§6017. Self-employment tax returns
§6018. Estate tax returns
§6019. Gift tax returns
§6020. Returns prepared for or executed by Secretary
§6021. Listing by Secretary of taxable objects owned by nonreside
§6031. Return of partnership income
§6032. Returns of banks with respect to common trust funds
§6033. Returns by exempt organizations
§6034. Returns by certain trusts
§6034A. Information to beneficiaries of estates and trusts
[§6035. Repealed. Pub. L. 108–357, title IV, §413(c)(26), Oct. 22
§6036. Notice of qualification as executor or receiver
§6037. Return of S corporation
§6038B. Notice of certain transfers to foreign persons
§6038A. Information with respect to certain foreign-owned corpora
§6038C. Information with respect to foreign corporations engaged
§6038. Information reporting with respect to certain foreign corp
§6038D. Information with respect to foreign financial assets
§6039D. Returns and records with respect to certain fringe benefi
[§6039B. Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct.
[§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 198
§6039C. Returns with respect to foreign persons holding direct in
§6039G. Information on individuals losing United States citizensh
§6039H. Information with respect to Alaska Native Settlement Trus
§6039I. Returns and records with respect to employer-owned life i
§6039. Returns required in connection with certain options
§6039J. Information reporting with respect to Commodity Credit Co
§6039E. Information concerning resident status
§6039F. Notice of large gifts received from foreign persons
§6040. Cross references
§6041A. Returns regarding payments of remuneration for services a
§6041. Information at source
§6042. Returns regarding payments of dividends and corporate earn
§6043A. Returns relating to taxable mergers and acquisitions
§6043. Liquidating, etc., transactions
§6044. Returns regarding payments of patronage dividends
§6045A. Information required in connection with transfers of cove
§6045. Returns of brokers
§6045B. Returns relating to actions affecting basis of specified
§6046. Returns as to organization or reorganization of foreign co
§6046A. Returns as to interests in foreign partnerships
§6047. Information relating to certain trusts and annuity plans
§6048. Information with respect to certain foreign trusts
§6049. Returns regarding payments of interest
§6050J. Returns relating to foreclosures and abandonments of secu
[§6050C. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23
[§6050. Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat.
§6050U. Charges or payments for qualified long-term care insuranc
§6050W. Returns relating to payments made in settlement of paymen
§6050M. Returns relating to persons receiving contracts from Fede
§6050H. Returns relating to mortgage interest received in trade o
§6050V. Returns relating to applicable insurance contracts in whi
§6050E. State and local income tax refunds
§6050F. Returns relating to social security benefits
§6050P. Returns relating to the cancellation of indebtedness by c
§6050A. Reporting requirements of certain fishing boat operators
§6050N. Returns regarding payments of royalties
§6050G. Returns relating to certain railroad retirement benefits
§6050S. Returns relating to higher education tuition and related
§6050T. Returns relating to credit for health insurance costs of
§6050D. Returns relating to energy grants and financing
§6050L. Returns relating to certain donated property
§6050K. Returns relating to exchanges of certain partnership inte
§6050I. Returns relating to cash received in trade or business, e
§6050B. Returns relating to unemployment compensation
§6050Q. Certain long-term care benefits
§6050R. Returns relating to certain purchases of fish
§6051. Receipts for employees
§6052. Returns regarding payment of wages in the form of group-te
§6053. Reporting of tips
§6055. Reporting of health insurance coverage
§6056. Certain employers required to report on health insurance c
§6057. Annual registration, etc.
§6058. Information required in connection with certain plans of d
§6059. Periodic report of actuary
§6060. Information returns of tax return preparers
§6061. Signing of returns and other documents
§6062. Signing of corporation returns
§6063. Signing of partnership returns
§6064. Signature presumed authentic
§6065. Verification of returns
§6071. Time for filing returns and other documents
§6072. Time for filing income tax returns
[§6073. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), J
[§6074. Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968
§6075. Time for filing estate and gift tax returns
[§6076. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23,
§6081. Extension of time for filing returns
§6091. Place for filing returns or other documents
§6096. Designation by individuals
§6101. Period covered by returns or other documents
§6102. Computations on returns or other documents
§6103. Confidentiality and disclosure of returns and return infor
§6104. Publicity of information required from certain exempt orga
§6105. Confidentiality of information arising under treaty obliga
[§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4,
§6107. Tax return preparer must furnish copy of return to taxpaye
§6108. Statistical publications and studies
§6109. Identifying numbers
§6110. Public inspection of written determinations
§6111. Disclosure of reportable transactions
§6112. Material advisors of reportable transactions must keep lis
§6113. Disclosure of nondeductibility of contributions
§6114. Treaty-based return positions
§6115. Disclosure related to quid pro quo contributions
§6116. Cross reference
§6116. Requirement for prisons located in United States to provid
§6117. Cross reference
§6151. Time and place for paying tax shown on returns
[§6152. Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct. 22
[§6153. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), J
[§6154. Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec. 22
§6155. Payment on notice and demand
[§6156. Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 2
§6157. Payment of Federal unemployment tax on quarterly or other
[§6158. Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov.
§6159. Agreements for payment of tax liability in installments
§6161. Extension of time for paying tax
[§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4
§6163. Extension of time for payment of estate tax on value of re
§6164. Extension of time for payment of taxes by corporations exp
§6165. Bonds where time to pay tax or deficiency has been extende
§6166. Extension of time for payment of estate tax where estate c
[§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 198
§6167. Extension of time for payment of tax attributable to recov
§6201. Assessment authority
§6202. Establishment by regulations of mode or time of assessment
§6203. Method of assessment
§6204. Supplemental assessments
§6205. Special rules applicable to certain employment taxes
§6206. Special rules applicable to excessive claims under certain
§6207. Cross references
§6211. Definition of a deficiency
§6212. Notice of deficiency
§6213. Restrictions applicable to deficiencies; petition to Tax C
§6214. Determinations by Tax Court
§6215. Assessment of deficiency found by Tax Court
§6216. Cross references
§6221. Tax treatment determined at partnership level
§6222. Partner's return must be consistent with partnership retur
§6223. Notice to partners of proceedings
§6224. Participation in administrative proceedings; waivers; agre
§6225. Assessments made only after partnership level proceedings
§6226. Judicial review of final partnership administrative adjust
§6227. Administrative adjustment requests
§6228. Judicial review where administrative adjustment request is
§6229. Period of limitations for making assessments
§6230. Additional administrative provisions
§6231. Definitions and special rules
[§6232. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23,
§6233. Extension to entities filing partnership returns, etc.
§6234. Declaratory judgment relating to treatment of items other
§6240. Application of subchapter
§6241. Partner's return must be consistent with partnership retur
§6242. Procedures for taking partnership adjustments into account
§6245. Secretarial authority
§6246. Restrictions on partnership adjustments
§6247. Judicial review of partnership adjustment
§6248. Period of limitations for making adjustments
§6251. Administrative adjustment requests
§6252. Judicial review where administrative adjustment request is
§6255. Definitions and special rules
§6301. Collection authority
§6302. Mode or time of collection
§6303. Notice and demand for tax
§6304. Fair tax collection practices
§6305. Collection of certain liability
§6306. Qualified tax collection contracts
§6311. Payment of tax by commercially acceptable means
[§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971,
§6313. Fractional parts of a cent
§6314. Receipt for taxes
§6315. Payments of estimated income tax
§6316. Payment by foreign currency
§6317. Payments of Federal unemployment tax for calendar quarter
§6320. Notice and opportunity for hearing upon filing of notice o
§6321. Lien for taxes
§6322. Period of lien
§6323. Validity and priority against certain persons
§6324A. Special lien for estate tax deferred under section 6166
§6324B. Special lien for additional estate tax attributable to fa
§6324. Special liens for estate and gift taxes
§6325. Release of lien or discharge of property
§6326. Administrative appeal of liens
§6327. Cross references
§6330. Notice and opportunity for hearing before levy
§6331. Levy and distraint
§6332. Surrender of property subject to levy
§6333. Production of books
§6334. Property exempt from levy
§6335. Sale of seized property
§6336. Sale of perishable goods
§6337. Redemption of property
§6338. Certificate of sale; deed of real property
§6339. Legal effect of certificate of sale of personal property a
§6340. Records of sale
§6341. Expense of levy and sale
§6342. Application of proceeds of levy
§6343. Authority to release levy and return property
§6344. Cross references
§6401. Amounts treated as overpayments
§6402. Authority to make credits or refunds
§6403. Overpayment of installment
§6404. Abatements
§6405. Reports of refunds and credits
§6406. Prohibition of administrative review of decisions
§6407. Date of allowance of refund or credit
§6408. State escheat laws not to apply
§6409. Refunds disregarded in the administration of Federal progr
§6411. Tentative carryback and refund adjustments
§6412. Floor stocks refunds
§6413. Special rules applicable to certain employment taxes
§6414. Income tax withheld
§6415. Credits or refunds to persons who collected certain taxes
§6416. Certain taxes on sales and services
[§6417. Repealed. Pub. L. 94–455, title XIX, §1906(a)(25), Oct. 4
[§6418. Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(B)(i),
§6419. Excise tax on wagering
§6420. Gasoline used on farms
§6421. Gasoline used for certain nonhighway purposes, used by loc
§6422. Cross references
§6423. Conditions to allowance in the case of alcohol and tobacco
[§6424. Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 19
§6425. Adjustment of overpayment of estimated income tax by corpo
§6426. Credit for alcohol fuel, biodiesel, and alternative fuel m
§6427. Fuels not used for taxable purposes
§6428. 2008 recovery rebates for individuals
§6429. Advance payment of portion of increased child credit for 2
§6430. Treatment of tax imposed at Leaking Underground Storage Ta
§6431. Credit for qualified bonds allowed to issuer
§6432. COBRA premium assistance
§6501. Limitations on assessment and collection
§6502. Collection after assessment
§6503. Suspension of running of period of limitation
§6504. Cross references
§6511. Limitations on credit or refund
§6512. Limitations in case of petition to Tax Court
§6513. Time return deemed filed and tax considered paid
§6514. Credits or refunds after period of limitation
§6515. Cross references
§6521. Mitigation of effect of limitation in case of related taxe
§6531. Periods of limitation on criminal prosecutions
§6532. Periods of limitation on suits
§6533. Cross references
§6601. Interest on underpayment, nonpayment, or extensions of tim
§6602. Interest on erroneous refund recoverable by suit
§6603. Deposits made to suspend running of interest on potential
§6611. Interest on overpayments
§6612. Cross references
§6621. Determination of rate of interest
§6622. Interest compounded daily
§6631. Notice requirements
§6651. Failure to file tax return or to pay tax
§6652. Failure to file certain information returns, registration
§6653. Failure to pay stamp tax
§6654. Failure by individual to pay estimated income tax
§6655. Failure by corporation to pay estimated income tax
§6656. Failure to make deposit of taxes
§6657. Bad checks
§6658. Coordination with title 11
§6662. Imposition of accuracy-related penalty on underpayments
§6662A. Imposition of accuracy-related penalty on understatements
§6663. Imposition of fraud penalty
§6664. Definitions and special rules
§6665. Applicable rules
§6671. Rules for application of assessable penalties
§6672. Failure to collect and pay over tax, or attempt to evade o
§6673. Sanctions and costs awarded by courts
§6674. Fraudulent statement or failure to furnish statement to em
§6675. Excessive claims with respect to the use of certain fuels
§6676. Erroneous claim for refund or credit
§6677. Failure to file information with respect to certain foreig
[§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22,
§6679. Failure to file returns, etc., with respect to foreign cor
[§6680. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(
[§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i),
§6682. False information with respect to withholding
[§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec.
§6684. Assessable penalties with respect to liability for tax und
§6685. Assessable penalty with respect to public inspection requi
§6686. Failure to file returns or supply information by DISC or f
[§6687. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 1
§6688. Assessable penalties with respect to information required
§6689. Failure to file notice of redetermination of foreign tax
§6690. Fraudulent statement or failure to furnish statement to pl
[§6691. Reserved]
§6692. Failure to file actuarial report
§6693. Failure to provide reports on certain tax-favored accounts
§6694. Understatement of taxpayer's liability by tax return prepa
§6695A. Substantial and gross valuation misstatements attributabl
§6695. Other assessable penalties with respect to the preparation
§6696. Rules applicable with respect to sections 6694, 6695, and
[§6697. Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 201
[§6698A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 198
§6698. Failure to file partnership return
§6699. Failure to file S corporation return
§6700. Promoting abusive tax shelters, etc.
§6701. Penalties for aiding and abetting understatement of tax li
§6702. Frivolous tax submissions
§6703. Rules applicable to penalties under sections 6700, 6701, a
§6704. Failure to keep records necessary to meet reporting requir
§6705. Failure by broker to provide notice to payors
§6706. Original issue discount information requirements
§6707. Failure to furnish information regarding reportable transa
§6707A. Penalty for failure to include reportable transaction inf
§6708. Failure to maintain lists of advisees with respect to repo
§6709. Penalties with respect to mortgage credit certificates
§6710. Failure to disclose that contributions are nondeductible
§6711. Failure by tax-exempt organization to disclose that certai
§6712. Failure to disclose treaty-based return positions
§6713. Disclosure or use of information by preparers of returns
§6714. Failure to meet disclosure requirements applicable to quid
§6715. Dyed fuel sold for use or used in taxable use, etc.
§6715A. Tampering with or failing to maintain security requiremen
[§6716. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2
§6717. Refusal of entry
§6718. Failure to display tax registration on vessels
§6719. Failure to register or reregister
§6720C. Penalty for failure to notify health plan of cessation of
§6720A. Penalty with respect to certain adulterated fuels
§6720. Fraudulent acknowledgments with respect to donations of mo
§6720B. Fraudulent identification of exempt use property
§6721. Failure to file correct information returns
§6722. Failure to furnish correct payee statements
§6723. Failure to comply with other information reporting require
§6724. Waiver; definitions and special rules
§6725. Failure to report information under section 4101
§6751. Procedural requirements
§6801. Authority for establishment, alteration, and distribution
§6802. Supply and distribution
§6803. Accounting and safeguarding
§6804. Attachment and cancellation
§6805. Redemption of stamps
§6806. Occupational tax stamps
§6807. Stamping, marking, and branding seized goods
§6808. Special provisions relating to stamps
§6851. Termination assessments of income tax
§6852. Termination assessments in case of flagrant political expe
§6861. Jeopardy assessments of income, estate, gift, and certain
§6862. Jeopardy assessment of taxes other than income, estate, gi
§6863. Stay of collection of jeopardy assessments
§6864. Termination of extended period for payment in case of carr
§6867. Presumptions where owner of large amount of cash is not id
§6871. Claims for income, estate, gift, and certain excise taxes
§6872. Suspension of period on assessment
§6873. Unpaid claims
§6901. Transferred assets
§6902. Provisions of special application to transferees
§6903. Notice of fiduciary relationship
§6904. Prohibition of injunctions
§6905. Discharge of executor from personal liability for decedent
§7001. Collection of foreign items
§7011. Registration - persons paying a special tax
§7011. Registration—persons paying a special tax
§7012. Cross references
§7101. Form of bonds
§7102. Single bond in lieu of multiple bonds
§7103. Cross references - Other provisions for bonds
§7103. Cross references—Other provisions for bonds
§7121. Closing agreements
§7122. Compromises
§7123. Appeals dispute resolution procedures
§7124. Cross references
§7201. Attempt to evade or defeat tax
§7202. Willful failure to collect or pay over tax
§7203. Willful failure to file return, supply information, or pay
§7204. Fraudulent statement or failure to make statement to emplo
§7205. Fraudulent withholding exemption certificate or failure to
§7206. Fraud and false statements
§7207. Fraudulent returns, statements, or other documents
§7208. Offenses relating to stamps
§7209. Unauthorized use or sale of stamps
§7210. Failure to obey summons
§7211. False statements to purchasers or lessees relating to tax
§7212. Attempts to interfere with administration of internal reve
§7213A. Unauthorized inspection of returns or return information
§7213. Unauthorized disclosure of information
§7214. Offenses by officers and employees of the United States
§7215. Offenses with respect to collected taxes
§7216. Disclosure or use of information by preparers of returns
§7217. Prohibition on executive branch influence over taxpayer au
§7231. Failure to obtain license for collection of foreign items
§7232. Failure to register or reregister under section 4101, fals
[§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A), Oct.
[§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i), O
[§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), O
[§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88 Sta
[§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i), O
[§7240. Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i),
[§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23,
§7261. Representation that retailers’ excise tax is excluded from
§7262. Violation of occupational tax laws relating to wagering—fa
§7262. Violation of occupational tax laws relating to wagering -
[§7263. Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A), Oct.
[§7264. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i), O
[§7265. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i), O
[§7266. Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88 Sta
[§7267. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), O
§7268. Possession with intent to sell in fraud of law or to evade
§7269. Failure to produce records
§7270. Insurance policies
§7271. Penalties for offenses relating to stamps
§7272. Penalty for failure to register or reregister
§7273. Penalties for offenses relating to special taxes
[§7274. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), O
§7275. Penalty for offenses relating to certain airline tickets a
§7301. Property subject to tax
§7302. Property used in violation of internal revenue laws
§7303. Other property subject to forfeiture
§7304. Penalty for fraudulently claiming drawback
§7321. Authority to seize property subject to forfeiture
§7322. Delivery of seized personal property to United States mars
§7323. Judicial action to enforce forfeiture
§7324. Special disposition of perishable goods
§7325. Personal property valued at $100,000 or less
§7326. Disposal of forfeited or abandoned property in special cas
§7327. Customs laws applicable
§7328. Cross references
§7341. Penalty for sales to evade tax
§7342. Penalty for refusal to permit entry or examination
§7343. Definition of term “person”
§7344. Extended application of penalties relating to officers of
§7401. Authorization
§7402. Jurisdiction of district courts
§7403. Action to enforce lien or to subject property to payment o
§7404. Authority to bring civil action for estate taxes
§7405. Action for recovery of erroneous refunds
§7406. Disposition of judgments and moneys recovered
§7407. Action to enjoin tax return preparers
§7408. Actions to enjoin specified conduct related to tax shelter
§7409. Action to enjoin flagrant political expenditures of sectio
§7410. Cross references
§7421. Prohibition of suits to restrain assessment or collection
§7422. Civil actions for refund
§7423. Repayments to officers or employees
§7424. Intervention
§7425. Discharge of liens
§7426. Civil actions by persons other than taxpayers
§7427. Tax return preparers
§7428. Declaratory judgments relating to status and classificatio
§7429. Review of jeopardy levy or assessment procedures
§7430. Awarding of costs and certain fees
§7431. Civil damages for unauthorized inspection or disclosure of
§7432. Civil damages for failure to release lien
§7433A. Civil damages for certain unauthorized collection actions
§7433. Civil damages for certain unauthorized collection actions
§7434. Civil damages for fraudulent filing of information returns
§7435. Civil damages for unauthorized enticement of information d
§7436. Proceedings for determination of employment status
§7437. Cross references
§7441. Status
§7442. Jurisdiction
§7443. Membership
[§7443B. Repealed. Pub. L. 110–458, title I, §108( l ), Dec. 23,
§7443A. Special trial judges
§7444. Organization
§7445. Offices
§7446. Times and places of sessions
§7447. Retirement
§7448. Annuities to surviving spouses and dependent children of j
§7451. Fee for filing petition
§7452. Representation of parties
§7453. Rules of practice, procedure, and evidence
§7454. Burden of proof in fraud, foundation manager, and transfer
§7455. Service of process
§7456. Administration of oaths and procurement of testimony
§7457. Witness fees
§7458. Hearings
§7459. Reports and decisions
§7460. Provisions of special application to divisions
§7461. Publicity of proceedings
§7462. Publication of reports
§7463. Disputes involving $50,000 or less
§7464. Intervention by trustee of debtor's estate
§7465. Provisions of special application to transferees
§7471. Employees
§7472. Expenditures
§7473. Disposition of fees
§7474. Fee for transcript of record
§7475. Practice fee
§7476. Declaratory judgments relating to qualification of certain
§7477. Declaratory judgments relating to value of certain gifts
§7478. Declaratory judgments relating to status of certain govern
§7479. Declaratory judgments relating to eligibility of estate wi
§7481. Date when Tax Court decision becomes final
§7482. Courts of review
§7483. Notice of appeal
§7484. Change of incumbent in office
§7485. Bond to stay assessment and collection
§7486. Refund, credit, or abatement of amounts disallowed
§7487. Cross references
§7491. Burden of proof
§7501. Liability for taxes withheld or collected
§7502. Timely mailing treated as timely filing and paying
§7503. Time for performance of acts where last day falls on Satur
§7504. Fractional parts of a dollar
§7505. Sale of personal property acquired by the United States
§7506. Administration of real estate acquired by the United State
§7507. Exemption of insolvent banks from tax
§7508. Time for performing certain acts postponed by reason of se
§7508A. Authority to postpone certain deadlines by reason of Pres
§7509. Expenditures incurred by the United States Postal Service
§7510. Exemption from tax of domestic goods purchased for the Uni
[§7511. Repealed. Pub. L. 87–456, title III, §302(d), May 24, 196
§7512. Separate accounting for certain collected taxes, etc.
§7513. Reproduction of returns and other documents
§7514. Authority to prescribe or modify seals
[§7515. Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4,
§7516. Supplying training and training aids on request
§7517. Furnishing on request of statement explaining estate or gi
§7518. Tax incentives relating to merchant marine capital constru
§7519. Required payments for entities electing not to have requir
§7520. Valuation tables
§7521. Procedures involving taxpayer interviews
§7522. Content of tax due, deficiency, and other notices
§7523. Graphic presentation of major categories of Federal outlay
§7524. Annual notice of tax delinquency
§7525. Confidentiality privileges relating to taxpayer communicat
§7526. Low-income taxpayer clinics
§7527. Advance payment of credit for health insurance costs of el
§7528. Internal Revenue Service user fees
§7601. Canvass of districts for taxable persons and objects
§7602. Examination of books and witnesses
§7603. Service of summons
§7604. Enforcement of summons
§7605. Time and place of examination
§7606. Entry of premises for examination of taxable objects
[§7607. Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12, 198
§7608. Authority of internal revenue enforcement officers
§7609. Special procedures for third-party summonses
§7610. Fees and costs for witnesses
§7611. Restrictions on church tax inquiries and examinations
§7612. Special procedures for summonses for computer software
§7613. Cross references
§7621. Internal revenue districts
§7622. Authority to administer oaths and certify
§7623. Expenses of detection of underpayments and fraud, etc.
§7624. Reimbursement to State and local law enforcement agencies
[§7641. Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct. 4
§7651. Administration and collection of taxes in possessions
§7652. Shipments to the United States
§7653. Shipments from the United States
§7654. Coordination of United States and certain possession indiv
§7655. Cross references
§7701. Definitions
§7702B. Treatment of qualified long-term care insurance
§7702. Life insurance contract defined
§7702A. Modified endowment contract defined
§7703. Determination of marital status
§7704. Certain publicly traded partnerships treated as corporatio
§7801. Authority of Department of the Treasury
§7802. Internal Revenue Service Oversight Board
§7803. Commissioner of Internal Revenue; other officials
§7804. Other personnel
§7805. Rules and regulations
§7806. Construction of title
§7807. Rules in effect upon enactment of this title
§7808. Depositaries for collections
§7809. Deposit of collections
§7810. Revolving fund for redemption of real property
§7811. Taxpayer Assistance Orders
§7851. Applicability of revenue laws
§7852. Other applicable rules
§7871. Indian tribal governments treated as States for certain pu
§7872. Treatment of loans with below-market interest rates
§7873. Income derived by Indians from exercise of fishing rights
§7874. Rules relating to expatriated entities and their foreign p
§8001. Authorization
§8002. Membership
§8003. Election of chairman and vice chairman
§8004. Appointment and compensation of staff
§8005. Payment of expenses
§8021. Powers
§8022. Duties
§8023. Additional powers to obtain data
§9001. Short title
§9002. Definitions
§9003. Condition for eligibility for payments
§9004. Entitlement of eligible candidates to payments
§9005. Certification by Commission
§9006. Payments to eligible candidates
§9007. Examinations and audits; repayments
§9008. Payments for presidential nominating conventions
§9009. Reports to Congress; regulations
§9010. Participation by Commission in judicial proceedings
§9011. Judicial review
§9012. Criminal penalties
§9013. Effective date of chapter
§9031. Short title
§9032. Definitions
§9033. Eligibility for payments
§9034. Entitlement of eligible candidates to payments
§9035. Qualified campaign expense limitations
§9036. Certification by Commission
§9037. Payments to eligible candidates
§9038. Examinations and audits; repayments
§9039. Reports to Congress; regulations
§9040. Participation by Commission in judicial proceedings
§9041. Judicial review
§9042. Criminal penalties
§9500. Short title
§9501. Black Lung Disability Trust Fund
§9502. Airport and Airway Trust Fund
§9503. Highway Trust Fund
§9504. Sport Fish Restoration and Boating Trust Fund
§9505. Harbor Maintenance Trust Fund
§9506. Inland Waterways Trust Fund
§9507. Hazardous Substance Superfund
§9508. Leaking Underground Storage Tank Trust Fund
§9509. Oil Spill Liability Trust Fund
§9510. Vaccine Injury Compensation Trust Fund
§9511. Patient-Centered Outcomes Research Trust Fund
§9601. Transfer of amounts
§9602. Management of Trust Funds
§9701. Definitions of general applicability
§9702. Establishment of the United Mine Workers of America Combin
§9703. Plan benefits
§9704. Liability of assigned operators
§9705. Transfers
§9706. Assignment of eligible beneficiaries
§9707. Failure to pay premium
§9708. Effect on pending claims or obligations
§9711. Continued obligations of individual employer plans
§9712. Establishment and coverage of 1992 UMWA Benefit Plan
§9721. Civil enforcement
§9722. Sham transactions
§9801. Increased portability through limitation on preexisting co
§9802. Prohibiting discrimination against individual participants
§9803. Guaranteed renewability in multiemployer plans and certain
[§9804. Renumbered §9831]
[§9805. Renumbered §9832]
[§9806. Renumbered §9833]
§9811. Standards relating to benefits for mothers and newborns
§9812. Parity in mental health and substance use disorder benefit
§9813. Coverage of dependent students on medically necessary leav
§9815. 1 Additional market reforms
§9831. General exceptions
§9832. Definitions
§9833. Regulations
§9834. Enforcement
§1400U–1. Allocation of recovery zone bonds
§1400U–1. Allocation of recovery zone bonds
§1400U–2. Recovery zone economic development bonds
§1400U–2. Recovery zone economic development bonds
§1400U–3. Recovery zone facility bonds
§1400U–3. Recovery zone facility bonds
[§§1081 to 1083. Repealed. Pub. L. 109–135, title IV, §402(a)(1),
[§§1101 to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(3
[§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(
[§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (
[§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(14
[§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug.
[§§3451 to 3456. Repealed. Pub. L. 98–67, title I, §102(a), Aug.
[§§370 to 372. Repealed. Pub. L. 101–508, title XI, §11801(a)(19)
[§§391 to 395. Repealed. Pub. L. 94–455, title XIX, §1901(a)(55),
[§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §73
[§§4171 to 4173. Repealed. Pub. L. 89–44, title II, §205(b), June
[§§4220 to 4225. Repealed. Pub. L. 85–859, title I, §119(a), Sept
[§§4231 to 4234. Repealed. Pub. L. 89–44, title III, §301, June 2
[§§4241 to 4243. Repealed. Pub. L. 89–44, title III, §301, June 2
[§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June 21,
[§§4294, 4295. Repealed. Pub. L. 94–455, title XIX, §1904(a)(10),
[§§4471 to 4474. Repealed. Pub. L. 89–44, title IV, §404, June 21
[§§4491 to 4494. Repealed. Pub. L. 97–248, title II, §280(c)(1),
[§§4495 to 4498. Repealed. Pub. L. 105–34, title XIV, §1432(b)(1)
[§§4501 to 4503. Repealed. Pub. L. 101–508, title XI, §11801(a)(4
[§§4531, 4532. Repealed. Pub. L. 87–456, title III, §302(d), May
[§§4541, 4542. Repealed. Pub. L. 87–456, title III, §302(d), May
[§§4551 to 4553. Repealed. Pub. L. 87–456, title III, §302(d), Ma
[§§4561, 4562. Repealed. Pub. L. 87–456, title III, §302(d), May
[§§4571, 4572. Repealed. Pub. L. 87–456, title III, §302(d), May
[§§4581, 4582. Repealed. Pub. L. 87–456, title III, §302(d), May
[§§4591 to 4597. Repealed. Pub. L. 94–455, title XIX, §1904(a)(15
[§§4601 to 4603. Repealed. Pub. L. 87–456, title III, §302(d), Ma
[§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a), Ju
[§§5251, 5252. Repealed. Pub. L. 96–39, title VIII, §807(a)(38),
[§§551 to 558. Repealed. Pub. L. 108–357, title IV, §413(a)(1), O
[§§5521 to 5523. Repealed. Pub. L. 96–39, title VIII, §807(a)(50)
[§§595, 596. Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9)
[§§6361 to 6365. Repealed. Pub. L. 101–508, title XI, §11801(a)(4
[§§6659 to 6661. Repealed. Pub. L. 101–239, title VII, §7721(c)(2
[§§7237, 7238. Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A
[§§860H to 860L. Repealed. Pub. L. 108–357, title VIII, §835(a),
[§§921 to 927. Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114
[§§941 to 943. Repealed. Pub. L. 108–357, title I, §101(b)(1), Oc