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U.S. Federal Code - Title 26 Internal Revenue Code
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- Subtitle A—Income Taxes (1–1564)
- CHAPTER 1—NORMAL TAXES AND SURTAXES (1–1400U3)
- Subchapter A—Determination of Tax Liability (1–59B)
- PART I—TAX ON INDIVIDUALS (1–5)
- PART II—TAX ON CORPORATIONS ( 11–12)
- PART III—CHANGES IN RATES DURING A TAXABLE YEAR ( 15)
- PART IV—CREDITS AGAINST TAX ( 21–54AA)
- Subpart A—Nonrefundable Personal Credits ( 21–26)
- 21. Expenses for household and dependent care services necessary for gainful employment
- 22. Credit for the elderly and the permanently and totally disabled
- 23. Adoption expenses
- 24. Child tax credit
- 25. Interest on certain home mortgages
- 25A. Hope and Lifetime Learning credits
- 25B. Elective deferrals and IRA contributions by certain individuals
- 25C. Nonbusiness energy property
- 25D. Residential energy efficient property
- 26. Limitation based on tax liability; definition of tax liability
- Subpart B—Other Credits ( 27–30D)
- 27. Taxes of foreign countries and possessions of the United States; possession tax credit
- [ 28. Renumbered 45C]
- [ 29. Renumbered 45K]
- 30. Certain plug-in electric vehicles
- 30A. Puerto Rico economic activity credit
- 30B. Alternative motor vehicle credit
- 30C. Alternative fuel vehicle refueling property credit
- 30D. New qualified plug-in electric drive motor vehicles
- Subpart C—Refundable Credits ( 31–37)
- 31. Tax withheld on wages
- 32. Earned income
- 33. Tax withheld at source on nonresident aliens and foreign corporations
- 34. Certain uses of gasoline and special fuels
- 35. Health insurance costs of eligible individuals
- 36. First-time homebuyer credit
- 36A. Making work pay credit
- 36B. Refundable credit for coverage under a qualified health plan
- [ 36C. Renumbered 23]
- 37. Overpayments of tax
- Subpart D—Business Related Credits ( 38–45R)
- 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
- [ 44A. Renumbered 21]
- [ 44B. Repealed.]
- [ 44C. Renumbered 23]
- [ 44D. Renumbered 29]
- [ 44E. Renumbered 40]
- [ 44F. Renumbered 30]
- [ 44G. Renumbered 41]
- [ 44H. Renumbered 45C]
- 45. Electricity produced from certain renewable resources, etc.
- 45A. Indian employment credit
- 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
- 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
- 45D. New markets tax credit
- 45E. Small employer pension plan startup costs
- 45F. Employer-provided child care credit
- 45G. Railroad track maintenance credit
- 45H. Credit for production of low sulfur diesel fuel
- 45I. Credit for producing oil and gas from marginal wells
- 45J. Credit for production from advanced nuclear power facilities
- 45K. Credit for producing fuel from a nonconventional source
- 45L. New energy efficient home credit
- 45M. Energy efficient appliance credit
- 45N. Mine rescue team training credit
- 45O. Agricultural chemicals security credit
- 45P. Employer wage credit for employees who are active duty members of the uniformed services
- 45Q. Credit for carbon dioxide sequestration
- 45R. Employee health insurance expenses of small employers
- Subpart E—Rules for Computing Investment Credit ( 46–50A, 50B)
- 46. Amount of credit
- 47. Rehabilitation credit
- 48. Energy credit
- 48A. Qualifying advanced coal project credit
- 48B. Qualifying gasification project credit
- 48C. Qualifying advanced energy project credit
- 48D. Qualifying therapeutic discovery project credit
- 49. At-risk rules
- 50. Other special rules
- [ 50A, 50B. Repealed.]
- Subpart F—Rules for Computing Work Opportunity Credit ( 51–52)
- Subpart G—Credit Against Regular Tax for Prior Year Minimum Tax Liability ( 53)
- Subpart H—Nonrefundable Credit to Holders of Clean Renewable Energy Bonds ( 54)
- Subpart I—Qualified Tax Credit Bonds ( 54A–54F)
- Subpart J—Build America Bonds ( 54AA)
- Subpart A—Nonrefundable Personal Credits ( 21–26)
- [PART V—REPEALED]
- PART VI—ALTERNATIVE MINIMUM TAX ( 55–59)
- PART VII—ENVIRONMENTAL TAX ( 59A)
- [PART VIII—REPEALED] ( 59B)
- Subchapter B—Computation of Taxable Income ( 61–291)
- PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. ( 61–68)
- PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME ( 71–90)
- 71. Alimony and separate maintenance payments
- 72. Annuities; certain proceeds of endowment and life insurance contracts
- 73. Services of child
- 74. Prizes and awards
- 75. Dealers in tax-exempt securities
- [ 76. Repealed.]
- 77. Commodity credit loans
- 78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
- 79. Group-term life insurance purchased for employees
- 80. Restoration of value of certain securities
- [ 81. Repealed.]
- 82. Reimbursement for expenses of moving
- 83. Property transferred in connection with performance of services
- 84. Transfer of appreciated property to political organization
- 85. Unemployment compensation
- 86. Social security and tier 1 railroad retirement benefits
- 87. Alcohol and biodiesel fuels credits
- 88. Certain amounts with respect to nuclear decommissioning costs
- [ 89. Repealed.]
- 90. Illegal Federal irrigation subsidies
- PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME ( 101–140)
- 101. Certain death benefits
- 102. Gifts and inheritances
- 103. Interest on State and local bonds
- [ 103A. Repealed.]
- 104. Compensation for injuries or sickness
- 105. Amounts received under accident and health plans
- 106. Contributions by employer to accident and health plans
- 107. Rental value of parsonages
- 108. Income from discharge of indebtedness
- 109. Improvements by lessee on lessor’s property
- 110. Qualified lessee construction allowances for short-term leases
- 111. Recovery of tax benefit items
- 112. Certain combat zone compensation of members of the Armed Forces
- [ 113. Repealed.]
- [ 114. Repealed.]
- 115. Income of States, municipalities, etc.
- [ 116. Repealed.]
- 117. Qualified scholarships
- 118. Contributions to the capital of a corporation
- 119. Meals or lodging furnished for the convenience of the employer
- 120. Amounts received under qualified group legal services plans
- 121. Exclusion of gain from sale of principal residence
- 122. Certain reduced uniformed services retirement pay
- 123. Amounts received under insurance contracts for certain living expenses
- [ 124. Repealed.]
- 125. Cafeteria plans
- 126. Certain cost-sharing payments
- 127. Educational assistance programs
- [ 128. Repealed.]
- 129. Dependent care assistance programs
- 130. Certain personal injury liability assignments
- 131. Certain foster care payments
- 132. Certain fringe benefits
- [ 133. Repealed.]
- 134. Certain military benefits
- 135. Income from United States savings bonds used to pay higher education tuition and fees
- 136. Energy conservation subsidies provided by public utilities
- 137. Adoption assistance programs
- 138. Medicare Advantage MSA
- 139. Disaster relief payments
- 139A. Federal subsidies for prescription drug plans
- 139B. Benefits provided to volunteer firefighters and emergency medical responders
- 139C. COBRA premium assistance
- 139D. Indian health care benefits
- 140. Cross references to other Acts
- PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS ( 141–150)
- Subpart A—Private Activity Bonds ( 141–147)
- 141. Private activity bond; qualified bond
- 142. Exempt facility bond
- 143. Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- 145. Qualified 501(c)(3) bond
- 146. Volume cap
- 147. Other requirements applicable to certain private activity bonds
- Subpart B—Requirements Applicable to All State and Local Bonds ( 148–149)
- Subpart C—Definitions and Special Rules ( 150)
- Subpart A—Private Activity Bonds ( 141–147)
- PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS ( 151–153)
- PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS ( 161–199A)
- 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 species recovery expenditures
- 176. Payments with respect to employees of certain foreign corporations
- [ 177. Repealed.]
- 178. Amortization of cost of acquiring a lease
- 179. Election to expense certain depreciable business assets
- 179A. Deduction for clean-fuel vehicles and certain refueling property
- 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- 179C. Election to expense certain refineries
- 179D. Energy efficient commercial buildings deduction
- 179E. Election to expense advanced mine safety equipment
- 180. Expenditures by farmers for fertilizer, etc.
- 181. Treatment of certain qualified film and television productions
- [ 182. Repealed.]
- 183. Activities not engaged in for profit
- [ 184. Repealed.]
- [ 185. Repealed.]
- 186. Recoveries of damages for antitrust violations, etc.
- [ 187. Repealed.]
- [ 188. Repealed.]
- [ 189. Repealed.]
- 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- [ 191. Repealed.]
- 192. Contributions to black lung benefit trust
- 193. Tertiary injectants
- 194. Treatment of reforestation expenditures
- 194A. Contributions to employer liability trusts
- 195. Start-up expenditures
- 196. Deduction for certain unused business credits
- 197. Amortization of goodwill and certain other intangibles
- 198. Expensing of environmental remediation costs
- 198A. Expensing of qualified disaster expenses
- 199. Income attributable to domestic production activities
- 199A. Qualifed business income
- PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS ( 211–224)
- 211. Allowance of deductions
- 212. Expenses for production of income
- 213. Medical, dental, etc., expenses
- [ 214. Repealed.]
- 215. Alimony, etc., payments
- 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- 217. Moving expenses
- [ 218. Repealed.]
- 219. Retirement savings
- 220. Archer MSAs
- 221. Interest on education loans
- 222. Qualified tuition and related expenses
- 223. Health savings accounts
- 224. Cross reference
- PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS ( 241–250)
- 241. Allowance of special deductions
- [ 242. Repealed.]
- 243. Dividends received by corporations
- 244. Dividends received on certain preferred stock
- 245. Dividends received from certain foreign corporations
- 246. Rules applying to deductions for dividends received
- 246A. Dividends received deduction reduced where portfolio stock is debt financed
- 247. Dividends paid on certain preferred stock of public utilities
- 248. Organizational expenditures
- 249. Limitation on deduction of bond premium on repurchase
- [ 250. Repealed.]
- PART IX—ITEMS NOT DEDUCTIBLE ( 261–280H)
- 261. General rule for disallowance of deductions
- 262. Personal, living, and family expenses
- 263. Capital expenditures
- 263A. Capitalization and inclusion in inventory costs of certain expenses
- 264. Certain amounts paid in connection with insurance contracts
- 265. Expenses and interest relating to tax-exempt income
- 266. Carrying charges
- 267. Losses, expenses, and interest with respect to transactions between related taxpayers
- 268. Sale of land with unharvested crop
- 269. Acquisitions made to evade or avoid income tax
- 269A. Personal service corporations formed or availed of to avoid or evade income tax
- 269B. Stapled entities
- [ 270. Repealed.]
- 271. Debts owed by political parties, etc.
- 272. Disposal of coal or domestic iron ore
- 273. Holders of life or terminable interest
- 274. Disallowance of certain entertainment, etc., expenses
- 275. Certain taxes
- 276. Certain indirect contributions to political parties
- 277. Deductions incurred by certain membership organizations in transactions with members
- [ 278. Repealed.]
- 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [ 280. Repealed.]
- 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- 280B. Demolition of structures
- 280C. Certain expenses for which credits are allowable
- [ 280D. Repealed.]
- 280E. Expenditures in connection with the illegal sale of drugs
- 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- 280G. Golden parachute payments
- 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS ( 281)
- PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS ( 291)
- Subchapter C—Corporate Distributions and Adjustments ( 301–391 to 395)
- PART I—DISTRIBUTIONS BY CORPORATIONS ( 301–318)
- Subpart A—Effects on Recipients ( 301–307)
- 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
- Subpart B—Effects on Corporation ( 311–312)
- Subpart C—Definitions; Constructive Ownership of Stock ( 316–318)
- Subpart A—Effects on Recipients ( 301–307)
- PART II—CORPORATE LIQUIDATIONS ( 331–346)
- Subpart A—Effects on Recipients ( 331–334)
- Subpart B—Effects on Corporation ( 336–338)
- [Subpart C—Repealed] ( 341–342)
- Subpart D—Definition and Special Rule ( 346)
- PART III—CORPORATE ORGANIZATIONS AND REORGANIZATIONS ( 351–368)
- Subpart A—Corporate Organizations ( 351)
- Subpart B—Effects on Shareholders and Security Holders ( 354–358)
- Subpart C—Effects on Corporation ( 361–363)
- Subpart D—Special Rule; Definitions ( 367–368)
- [PART IV—REPEALED] ( 370 to 372–374)
- PART V—CARRYOVERS ( 381–384)
- PART VI—TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS ( 385)
- [PART VII—REPEALED] ( 386–391 to 395)
- PART I—DISTRIBUTIONS BY CORPORATIONS ( 301–318)
- Subchapter D—Deferred Compensation, Etc. ( 401–436)
- PART I—PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. ( 401–420)
- Subpart A—General Rule ( 401–409A)
- 401. Qualified pension, profit-sharing, and stock bonus plans
- 402. Taxability of beneficiary of employees’ trust
- 402A. Optional treatment of elective deferrals as Roth contributions
- 403. Taxation of employee annuities
- 404. Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- 404A. Deduction for certain foreign deferred compensation plans
- [ 405. Repealed.]
- 406. Employees of foreign affiliates covered by section 3121(l) agreements
- 407. Certain employees of domestic subsidiaries engaged in business outside the United States
- 408. Individual retirement accounts
- 408A. Roth IRAs
- 409. Qualifications for tax credit employee stock ownership plans
- 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- Subpart B—Special Rules ( 410–417)
- 410. Minimum participation standards
- 411. Minimum vesting standards
- 412. Minimum funding standards
- 413. Collectively bargained plans, etc.
- 414. Definitions and special rules
- 415. Limitations on benefits and contribution under qualified plans
- 416. Special rules for top-heavy plans
- 417. Definitions and special rules for purposes of minimum survivor annuity requirements
- Subpart C—Special Rules for Multiemployer Plans ( 418–418E)
- Subpart D—Treatment of Welfare Benefit Funds ( 419–419A)
- Subpart E—Treatment of Transfers to Retiree Health Accounts ( 420)
- Subpart A—General Rule ( 401–409A)
- PART II—CERTAIN STOCK OPTIONS ( 421–425)
- PART III—RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS ( 430–436)
- Subpart A—Minimum Funding Standards for Pension Plans ( 430–432)
- Subpart B—Benefit Limitations Under Single-Employer Plans ( 436)
- PART I—PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. ( 401–420)
- Subchapter E—Accounting Periods and Methods of Accounting ( 441–483)
- PART I—ACCOUNTING PERIODS ( 441–444)
- PART II—METHODS OF ACCOUNTING ( 446–475)
- Subpart A—Methods of Accounting in General ( 446–448)
- Subpart B—Taxable Year for Which Items of Gross Income Included ( 451–460)
- 451. General rule for taxable year of inclusion
- [ 452. Repealed.]
- 453. Installment method
- 453A. Special rules for nondealers
- 453B. Gain or loss disposition of installment obligations
- [ 453C. Repealed.]
- 454. Obligations issued at discount
- 455. Prepaid subscription income
- 456. Prepaid dues income of certain membership organizations
- 457. Deferred compensation plans of State and local governments and tax-exempt organizations
- 457A. Nonqualified deferred compensation from certain tax indifferent parties
- 458. Magazines, paperbacks, and records returned after the close of the taxable year
- 460. Special rules for long-term contracts
- Subpart C—Taxable Year for Which Deductions Taken ( 461–470)
- 461. General rule for taxable year of deduction
- [ 462. Repealed.]
- [ 463. Repealed.]
- 464. Limitations on deductions for certain farming
- 465. Deductions limited to amount at risk
- [ 466. Repealed.]
- 467. Certain payments for the use of property or services
- 468. Special rules for mining and solid waste reclamation and closing costs
- 468A. Special rules for nuclear decommissioning costs
- 468B. Special rules for designated settlement funds
- 469. Passive activity losses and credits limited
- 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
- Subpart D—Inventories ( 471–475)
- PART III—ADJUSTMENTS ( 481–483)
- Subchapter F—Exempt Organizations ( 501–530)
- PART I—GENERAL RULE ( 501–505)
- 501. Exemption from tax on corporations, certain trusts, etc.
- 502. Feeder organizations
- 503. Requirements for exemption
- 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- 505. Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
- PART II—PRIVATE FOUNDATIONS ( 507–509)
- PART III—TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS ( 511–515)
- PART IV—FARMERS COOPERATIVES ( 521–522)
- PART V—SHIPOWNERS PROTECTION AND INDEMNITY ASSOCIATIONS ( 526)
- PART VI—POLITICAL ORGANIZATIONS ( 527)
- PART VII—CERTAIN HOMEOWNERS ASSOCIATIONS ( 528)
- PART VIII—HIGHER EDUCATION SAVINGS ENTITIES ( 529–530)
- PART I—GENERAL RULE ( 501–505)
- Subchapter G—Corporations Used to Avoid Income Tax on Shareholders ( 531–565)
- PART I—CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS ( 531–537)
- PART II—PERSONAL HOLDING COMPANIES ( 541–547)
- 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
- [PART III—REPEALED] ( 551 to 558)
- PART IV—DEDUCTION FOR DIVIDENDS PAID ( 561–565)
- Subchapter H—Banking Institutions ( 581–601)
- PART I—RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS ( 581–586)
- PART II—MUTUAL SAVINGS BANKS, ETC. ( 591–601)
- Subchapter I—Natural Resources ( 611–638)
- PART I—DEDUCTIONS ( 611–617)
- 611. Allowance of deduction for depletion
- 612. Basis for cost depletion
- 613. Percentage depletion
- 613A. Limitations on percentage depletion in case of oil and gas wells
- 614. Definition of property
- [ 615. Repealed.]
- 616. Development expenditures
- 617. Deduction and recapture of certain mining exploration expenditures
- [PART II—REPEALED] ( 621)
- PART III—SALES AND EXCHANGES ( 631–632)
- PART IV—MINERAL PRODUCTION PAYMENTS ( 636)
- PART V—CONTINENTAL SHELF AREAS ( 638)
- PART I—DEDUCTIONS ( 611–617)
- Subchapter J—Estates, Trusts, Beneficiaries, and Decedents ( 641–692)
- PART I—ESTATES, TRUSTS, AND BENEFICIARIES ( 641–685)
- Subpart A—General Rules for Taxation of Estates and Trusts ( 641–646)
- Subpart B—Trusts Which Distribute Current Income Only ( 651–652)
- Subpart C—Estates and Trusts Which May Accumulate Income or Which Distribute Corpus ( 661–664)
- Subpart D—Treatment of Excess Distributions by Trusts ( 665–669)
- Subpart E—Grantors and Others Treated as Substantial Owners ( 671–679)
- 671. Trust income, deductions, and credits attributable to grantors and others as substantial owners
- 672. Definitions and rules
- 673. Reversionary interests
- 674. Power to control beneficial enjoyment
- 675. Administrative powers
- 676. Power to revoke
- 677. Income for benefit of grantor
- 678. Person other than grantor treated as substantial owner
- 679. Foreign trusts having one or more United States beneficiaries
- Subpart F—Miscellaneous ( 681–685)
- PART II—INCOME IN RESPECT OF DECEDENTS ( 691–692)
- PART I—ESTATES, TRUSTS, AND BENEFICIARIES ( 641–685)
- Subchapter K—Partners and Partnerships ( 701–777)
- PART I—DETERMINATION OF TAX LIABILITY ( 701–709)
- 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
- PART II—CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS ( 721–755)
- Subpart A—Contributions to a Partnership ( 721–724)
- Subpart B—Distributions by a Partnership ( 731–737)
- 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 where section 754 election or substantial basis reduction
- 735. Character of gain or loss on disposition of distributed property
- 736. Payments to a retiring partner or a deceased partner’s successor in interest
- 737. Recognition of precontribution gain in case of certain distributions to contributing partner
- Subpart C—Transfers of Interests in a Partnership ( 741–743)
- Subpart D—Provisions Common to Other Subparts ( 751–755)
- PART III—DEFINITIONS ( 761)
- PART IV—SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS ( 771–777)
- PART I—DETERMINATION OF TAX LIABILITY ( 701–709)
- Subchapter L—Insurance Companies ( 801–848)
- PART I—LIFE INSURANCE COMPANIES ( 801–818)
- Subpart A—Tax Imposed ( 801)
- Subpart B—Life Insurance Gross Income ( 803)
- Subpart C—Life Insurance Deductions ( 804–810)
- Subpart D—Accounting, Allocation, and Foreign Provisions ( 811–815)
- Subpart E—Definitions and Special Rules ( 816–818)
- PART II—OTHER INSURANCE COMPANIES ( 831–835)
- PART III—PROVISIONS OF GENERAL APPLICATION ( 841–848)
- 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
- PART I—LIFE INSURANCE COMPANIES ( 801–818)
- Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts ( 851–860H to 860L)
- PART I—REGULATED INVESTMENT COMPANIES ( 851–855)
- 851. Definition of regulated investment company
- 852. Taxation of regulated investment companies and their shareholders
- 853. Foreign tax credit allowed to shareholders
- 853A. Credits from tax credit bonds allowed to shareholders
- 854. Limitations applicable to dividends received from regulated investment company
- 855. Dividends paid by regulated investment company after close of taxable year
- PART II—REAL ESTATE INVESTMENT TRUSTS ( 856–859)
- PART III—PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS ( 860)
- PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS ( 860A–860G)
- [PART V—REPEALED] ( 860H to 860L)
- PART I—REGULATED INVESTMENT COMPANIES ( 851–855)
- Subchapter N—Tax Based on Income From Sources Within or Without the United States ( 861–1000)
- PART I—SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME ( 861–865)
- PART II—NONRESIDENT ALIENS AND FOREIGN CORPORATIONS ( 871–898)
- Subpart A—Nonresident Alien Individuals ( 871–879)
- 871. Tax on nonresident alien individuals
- 872. Gross income
- 873. Deductions
- 874. Allowance of deductions and credits
- 875. Partnerships; beneficiaries of estates and trusts
- 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- 877. Expatriation to avoid tax
- 877A. Tax responsibilities of expatriation
- 878. Foreign educational, charitable, and certain other exempt organizations
- 879. Tax treatment of certain community income in the case of nonresident alien individuals
- Subpart B—Foreign Corporations ( 881–885)
- Subpart C—Tax on Gross Transportation Income ( 887)
- Subpart D—Miscellaneous Provisions ( 891–898)
- 891. Doubling of rates of tax on citizens and corporations of certain foreign countries
- 892. Income of foreign governments and of international organizations
- 893. Compensation of employees of foreign governments or international organizations
- 894. Income affected by treaty
- 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- 897. Disposition of investment in United States real property
- 898. Taxable year of certain foreign corporations
- Subpart A—Nonresident Alien Individuals ( 871–879)
- PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES ( 901–989)
- Subpart A—Foreign Tax Credit ( 901–909)
- 901. Taxes of foreign countries and of possessions of United States
- 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
- 903. Credit for taxes in lieu of income, etc., taxes
- 904. Limitation on credit
- 905. Applicable rules
- 906. Nonresident alien individuals and foreign corporations
- 907. Special rules in case of foreign oil and gas income
- 908. Reduction of credit for participation in or cooperation with an international boycott
- 909. Suspension of taxes and credits until related income taken into account
- Subpart B—Earned Income of Citizens or Residents of United States ( 911–913)
- [Subpart C—Repealed] ( 921 to 927)
- Subpart D—Possessions of the United States ( 931–937)
- 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- 932. Coordination of United States and Virgin Islands income taxes
- 933. Income from sources within Puerto Rico
- 934. Limitation on reduction in income tax liability incurred to the Virgin Islands
- [ 934A. Repealed.]
- [ 935. Repealed.]
- 936. Puerto Rico and possession tax credit
- 937. Residence and source rules involving possessions
- [Subpart E—Repealed] ( 941 to 943)
- Subpart F—Controlled Foreign Corporations ( 951–965)
- 951. Amounts included in gross income of United States shareholders
- 952. Subpart F income defined
- 953. Insurance income
- 954. Foreign base company income
- 955. Withdrawal of previously excluded subpart F income from qualified investment
- 956. Investment of earnings in United States property
- [ 956A. Repealed.]
- 957. Controlled foreign corporations; United States persons
- 958. Rules for determining stock ownership
- 959. Exclusion from gross income of previously taxed earnings and profits
- 960. Special rules for foreign tax credit
- 961. Adjustments to basis of stock in controlled foreign corporations and of other property
- 962. Election by individuals to be subject to tax at corporate rates
- [ 963. Repealed.]
- 964. Miscellaneous provisions
- 965. Temporary dividends received deduction
- Subpart G—Export Trade Corporations ( 970–972)
- [Subpart H—Repealed] ( 981)
- Subpart I—Admissibility of Documentation Maintained in Foreign Countries ( 982)
- Subpart J—Foreign Currency Transactions ( 985–989)
- Subpart A—Foreign Tax Credit ( 901–909)
- PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS ( 991–997)
- Subpart A—Treatment of Qualifying Corporations ( 991–994)
- Subpart B—Treatment of Distributions to Shareholders ( 995–997)
- PART V—INTERNATIONAL BOYCOTT DETERMINATIONS ( 999–1000)
- Subchapter O—Gain or Loss on Disposition of Property ( 1001–1111)
- PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS ( 1001–1002)
- PART II—BASIS RULES OF GENERAL APPLICATION ( 1011–1024)
- 1011. Adjusted basis for determining gain or loss
- 1012. Basis of property-cost
- 1013. Basis of property included in inventory
- 1014. Basis of property acquired from a decedent
- 1015. Basis of property acquired by gifts and transfers in trust
- 1016. Adjustments to basis
- 1017. Discharge of indebtedness
- [ 1018. Repealed.]
- 1019. Property on which lessee has made improvements
- [ 1020. Repealed.]
- 1021. Sale of annuities
- [ 1022. Repealed.]
- 1023. Cross references
- [ 1024. Renumbered 1023]
- PART III—COMMON NONTAXABLE EXCHANGES ( 1031–1045)
- 1031. Exchange of property held for productive use or investment
- 1032. Exchange of stock for property
- 1033. Involuntary conversions
- [ 1034. Repealed.]
- 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.]
- 1040. Transfer of certain farm, etc., real property
- 1041. Transfers of property between spouses or incident to divorce
- 1042. Sales of stock to employee stock ownership plans or certain cooperatives
- 1043. Sale of property to comply with conflict-of-interest requirements
- 1044. Rollover of publicly traded securities gain into specialized small business investment companies
- 1045. Rollover of gain from qualified small business stock to another qualified small business stock
- PART IV—SPECIAL RULES ( 1051–1061)
- 1051. Property acquired during affiliation
- 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- 1053. Property acquired before March 1, 1913
- 1054. Certain stock of Federal National Mortgage Association
- 1055. Redeemable ground rents
- [ 1056. Repealed.]
- [ 1057. Repealed.]
- 1058. Transfers of securities under certain agreements
- 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- 1060. Special allocation rules for certain asset acquisitions
- 1061. Cross references
- [PART V—REPEALED] ( 1071)
- [PART VI—REPEALED] ( 1081 to 1083)
- PART VII—WASH SALES; STRADDLES ( 1091–1092)
- [PART VIII—REPEALED] ( 1101 to 1103)
- [PART IX—REPEALED] ( 1111)
- Subchapter P—Capital Gains and Losses ( 1201–1298)
- PART I—TREATMENT OF CAPITAL GAINS ( 1201–1202)
- PART II—TREATMENT OF CAPITAL LOSSES ( 1211–1212)
- PART III—GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES ( 1221–1223)
- PART IV—SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES ( 1231–1260)
- 1231. Property used in the trade or business and involuntary conversions
- [ 1232 to 1232B. Repealed.]
- 1233. Gains and losses from short sales
- 1234. Options to buy or sell
- 1234A. Gains or losses from certain terminations
- 1234B. Gains or losses from securities futures contracts
- 1235. Sale or exchange of patents
- 1236. Dealers in securities
- 1237. Real property subdivided for sale
- [ 1238. Repealed.]
- 1239. Gain from sale of depreciable property between certain related taxpayers
- [ 1240. Repealed.]
- 1241. Cancellation of lease or distributor’s agreement
- 1242. Losses on small business investment company stock
- 1243. Loss of small business investment company
- 1244. Losses on small business stock
- 1245. Gain from dispositions of certain depreciable property
- [ 1246, 1247. Repealed.]
- 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- 1250. Gain from dispositions of certain depreciable realty
- [ 1251. Repealed.]
- 1252. Gain from disposition of farm land
- 1253. Transfers of franchises, trademarks, and trade names
- 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- 1255. Gain from disposition of section 126 property
- 1256. Section 1256 contracts marked to market
- 1257. Disposition of converted wetlands or highly erodible croplands
- 1258. Recharacterization of gain from certain financial transactions
- 1259. Constructive sales treatment for appreciated financial positions
- 1260. Gains from constructive ownership transactions
- PART V—SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS ( 1271–1288)
- Subpart A—Original Issue Discount ( 1271–1275)
- 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
- 1272. Current inclusion in income of original issue discount
- 1273. Determination of amount of original issue discount
- 1274. Determination of issue price in the case of certain debt instruments issued for property
- 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- 1275. Other definitions and special rules
- Subpart B—Market Discount on Bonds ( 1276–1278)
- Subpart C—Discount on Short-Term Obligations ( 1281–1283)
- Subpart D—Miscellaneous Provisions ( 1286–1288)
- Subpart A—Original Issue Discount ( 1271–1275)
- PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES ( 1291–1298)
- Subpart A—Interest on Tax Deferral ( 1291)
- Subpart B—Treatment of Qualified Electing Funds ( 1293–1295)
- Subpart C—Election of Mark to Market for Marketable Stock ( 1296)
- Subpart D—General Provisions ( 1297–1298)
- Subchapter Q—Readjustment of Tax Between Years and Special Limitations ( 1301–1351)
- PART I—INCOME AVERAGING ( 1301)
- PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS ( 1311–1315)
- [PART III—REPEALED] ( 1321)
- [PART IV—REPEALED] ( 1331 to 1337)
- PART V—CLAIM OF RIGHT ( 1341–1342)
- [PART VI—REPEALED] ( 1346–1348)
- PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES ( 1351)
- Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate ( 1352–1359)
- 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
- Subchapter S—Tax Treatment of S Corporations and Their Shareholders ( 1361–1379)
- PART I—IN GENERAL ( 1361–1363)
- PART II—TAX TREATMENT OF SHAREHOLDERS ( 1366–1368)
- PART III—SPECIAL RULES ( 1371–1375)
- 1371. Coordination with subchapter C
- 1372. Partnership rules to apply for fringe benefit purposes
- 1373. Foreign income
- 1374. Tax imposed on certain built-in gains
- 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- PART IV—DEFINITIONS; MISCELLANEOUS ( 1377–1379)
- Subchapter T—Cooperatives and Their Patrons ( 1381–1388)
- PART I—TAX TREATMENT OF COOPERATIVES ( 1381–1383)
- PART II—TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS ( 1385)
- PART III—DEFINITIONS; SPECIAL RULES ( 1388)
- Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas ( 1391–1397F)
- PART I—DESIGNATION ( 1391–1393)
- PART II—TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES ( 1394)
- PART III—ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES ( 1396–1397D)
- Subpart A—Empowerment Zone Employment Credit ( 1396–1397)
- Subpart B—Additional Expensing ( 1397A)
- Subpart C—Nonrecognition of Gain on Rollover of Empowerment Zone Investments ( 1397B)
- Subpart D—General Provisions ( 1397C–1397D)
- PART IV—INCENTIVES FOR EDUCATION ZONES ( 1397E)
- PART V—REGULATIONS ( 1397F)
- Subchapter V—Title 11 Cases ( 1398–1399)
- Subchapter W—District of Columbia Enterprise Zone ( 1400–1400C)
- Subchapter X—Renewal Communities ( 1400E–1400J)
- PART I—DESIGNATION ( 1400E)
- PART II—RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS ( 1400F–1400G)
- PART III—ADDITIONAL INCENTIVES ( 1400H–1400J)
- Subchapter Y—Short-Term Regional Benefits ( 1400L–1400U3)
- PART I—TAX BENEFITS FOR NEW YORK LIBERTY ZONE ( 1400L)
- PART II—TAX BENEFITS FOR GO ZONES ( 1400M–1400T)
- PART III—RECOVERY ZONE BONDS ( 1400U1–1400U3)
- Subchapter A—Determination of Tax Liability (1–59B)
- CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME ( 1401–1403)
- CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION ( 1411)
- CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS ( 1441–1465)
- Subchapter A—Nonresident Aliens and Foreign Corporations ( 1441–1446)
- 1441. Withholding of tax on nonresident aliens
- 1442. Withholding of tax on foreign corporations
- 1443. Foreign tax-exempt organizations
- 1444. Withholding on Virgin Islands source income
- 1445. Withholding of tax on dispositions of United States real property interests
- 1446. Withholding 1 tax on foreign partners’ share of effectively connected income
- Subchapter B—Application of Withholding Provisions ( 1451–1465)
- Subchapter A—Nonresident Aliens and Foreign Corporations ( 1441–1446)
- CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS ( 1471–1474)
- [CHAPTER 5—REPEALED] ( 1491, 1492–1494)
- CHAPTER 6—CONSOLIDATED RETURNS ( 1501–1564)
- Subchapter A—Returns and Payment of Tax ( 1501–1505)
- Subchapter B—Related Rules ( 1551–1564)
- PART I—IN GENERAL ( 1551–1552)
- PART II—CERTAIN CONTROLLED CORPORATIONS ( 1561–1564)
- CHAPTER 1—NORMAL TAXES AND SURTAXES (1–1400U3)
- Subtitle B—Estate and Gift Taxes ( 2001–2801)
- CHAPTER 11—ESTATE TAX ( 2001–2210)
- Subchapter A—Estates of Citizens or Residents ( 2001–2058)
- PART I—TAX IMPOSED ( 2001–2002)
- PART II—CREDITS AGAINST TAX ( 2010–2016)
- PART III—GROSS ESTATE ( 2031–2046)
- 2031. Definition of gross estate
- 2032. Alternate valuation
- 2032A. Valuation of certain farm, etc., real property
- 2033. Property in which the decedent had an interest
- [ 2033A. Renumbered 2057]
- 2034. Dower or curtesy interests
- 2035. Adjustments for certain gifts made within 3 years of decedent’s death
- 2036. Transfers with retained life estate
- 2037. Transfers taking effect at death
- 2038. Revocable transfers
- 2039. Annuities
- 2040. Joint interests
- 2041. Powers of appointment
- 2042. Proceeds of life insurance
- 2043. Transfers for insufficient consideration
- 2044. Certain property for which marital deduction was previously allowed
- 2045. Prior interests
- 2046. Disclaimers
- PART IV—TAXABLE ESTATE ( 2051–2058)
- 2051. Definition of taxable estate
- [ 2052. Repealed.]
- 2053. Expenses, indebtedness, and taxes
- 2054. Losses
- 2055. Transfers for public, charitable, and religious uses
- 2056. Bequests, etc., to surviving spouse
- 2056A. Qualified domestic trust
- 2057. Family-owned business interests
- 2058. State death taxes
- Subchapter B—Estates of Nonresidents Not Citizens ( 2101–2108)
- Subchapter C—Miscellaneous ( 2201–2210)
- 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- [ 2202. Repealed.]
- 2203. Definition of executor
- 2204. Discharge of fiduciary from personal liability
- 2205. Reimbursement out of estate
- 2206. Liability of life insurance beneficiaries
- 2207. Liability of recipient of property over which decedent had power of appointment
- 2207A. Right of recovery in the case of certain marital deduction property
- 2207B. Right of recovery where decedent retained interest
- 2208. Certain residents of possessions considered citizens of the United States
- 2209. Certain residents of possessions considered nonresidents not citizens of the United States
- [ 2210. Repealed.]
- Subchapter A—Estates of Citizens or Residents ( 2001–2058)
- CHAPTER 12—GIFT TAX ( 2501–2524)
- Subchapter A—Determination of Tax Liability ( 2501–2505)
- Subchapter B—Transfers ( 2511–2519)
- 2511. Transfers in general
- 2512. Valuation of gifts
- 2513. Gift by husband or wife to third party
- 2514. Powers of appointment
- 2515. Treatment of generation-skipping transfer tax
- [ 2515A. Repealed.]
- 2516. Certain property settlements
- [ 2517. Repealed.]
- 2518. Disclaimers
- 2519. Dispositions of certain life estates
- Subchapter C—Deductions ( 2521–2524)
- CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS ( 2601–2664)
- Subchapter A—Tax Imposed ( 2601–2604)
- Subchapter B—Generation-Skipping Transfers ( 2611–2614)
- Subchapter C—Taxable Amount ( 2621–2624)
- Subchapter D—GST Exemption ( 2631–2632)
- Subchapter E—Applicable Rate; Inclusion Ratio ( 2641–2642)
- Subchapter F—Other Definitions and Special Rules ( 2651–2654)
- Subchapter G—Administration ( 2661–2664)
- CHAPTER 14—SPECIAL VALUATION RULES ( 2701–2704)
- CHAPTER 15—GIFTS AND BEQUESTS FROM EXPATRIATES ( 2801)
- CHAPTER 11—ESTATE TAX ( 2001–2210)
- Subtitle C—Employment Taxes ( 3101–3510)
- CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT ( 3101–3128)
- Subchapter A—Tax on Employees ( 3101–3102)
- Subchapter B—Tax on Employers ( 3111–3113)
- Subchapter C—General Provisions ( 3121–3128)
- 3121. Definitions
- 3122. Federal service
- 3123. Deductions as constructive payments
- 3124. Estimate of revenue reduction
- 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- 3126. Return and payment by governmental employer
- 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- 3128. Short title
- CHAPTER 22—RAILROAD RETIREMENT TAX ACT ( 3201–3241)
- Subchapter A—Tax on Employees ( 3201–3202)
- Subchapter B—Tax on Employee Representatives ( 3211–3212)
- Subchapter C—Tax on Employers ( 3221)
- Subchapter D—General Provisions ( 3231–3233)
- Subchapter E—Tier 2 Tax Rate Determination ( 3241)
- CHAPTER 23—FEDERAL UNEMPLOYMENT TAX ACT ( 3301–3311)
- 3301. Rate of tax
- 3302. Credits against tax
- 3303. Conditions of additional credit allowance
- 3304. Approval of State laws
- 3305. Applicability of State law
- 3306. Definitions
- 3307. Deductions as constructive payments
- 3308. Instrumentalities of the United States
- 3309. State law coverage of services performed for nonprofit organizations or governmental entities
- 3310. Judicial review
- 3311. Short title
- CHAPTER 23A—RAILROAD UNEMPLOYMENT REPAYMENT TAX ( 3321–3323)
- CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES ( 3401–3451 to 3456)
- CHAPTER 25—GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES ( 3501–3510)
- 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.]
- 3508. Treatment of real estate agents and direct sellers
- 3509. Determination of employer’s liability for certain employment taxes
- 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
- CHAPTER 21—FEDERAL INSURANCE CONTRIBUTIONS ACT ( 3101–3128)
- Subtitle D—Miscellaneous Excise Taxes ( 4001–5000C)
- CHAPTER 31—RETAIL EXCISE TAXES ( 4001–4053)
- Subchapter A—Luxury Passenger Automobiles ( 4001–4003)
- Subchapter B—Special Fuels ( 4041–4043)
- Subchapter C—Heavy Trucks and Trailers ( 4051–4053)
- CHAPTER 32—MANUFACTURERS EXCISE TAXES ( 4061 to 4063–4227)
- Subchapter A—Automotive and Related Items ( 4061 to 4063–4105)
- PART I—GAS GUZZLERS ( 4061 to 4063–4064)
- PART II—TIRES ( 4071–4073)
- PART III—PETROLEUM PRODUCTS ( 4081–4105)
- Subpart A—Motor and Aviation Fuels ( 4081–4084)
- Subpart B—Special Provisions Applicable to Fuels Tax ( 4101–4105)
- Subchapter B—Coal ( 4121)
- Subchapter C—Certain Vaccines ( 4131–4132)
- Subchapter D—Recreational Equipment ( 4161–4182)
- PART I—SPORTING GOODS ( 4161–4162)
- [PART II—REPEALED] ( 4171 to 4173)
- PART III—FIREARMS ( 4181–4182)
- Subchapter E—Medical Devices ( 4191)
- Subchapter F—Special Provisions Applicable to Manufacturers Tax ( 4216–4220 to 4225)
- Subchapter G—Exemptions, Registration, Etc. ( 4221–4227)
- Subchapter A—Automotive and Related Items ( 4061 to 4063–4105)
- CHAPTER 33—FACILITIES AND SERVICES ( 4231 to 4234–4294, 4295)
- [Subchapter A—Repealed] ( 4231 to 4234–4241 to 4243)
- Subchapter B—Communications ( 4251–4254)
- Subchapter C—Transportation by Air ( 4261–4283)
- PART I—PERSONS ( 4261–4263)
- PART II—PROPERTY ( 4271–4272)
- PART III—SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR ( 4281–4283)
- [Subchapter D—Repealed] ( 4286, 4287)
- Subchapter E—Special Provisions Applicable to Services and Facilities Taxes ( 4291–4294, 4295)
- CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES ( 4371–4377)
- Subchapter A—Policies Issued By Foreign Insurers ( 4371–4374)
- Subchapter B—Insured and Self-Insured Health Plans ( 4375–4377)
- CHAPTER 35—TAXES ON WAGERING ( 4401–4424)
- Subchapter A—Tax on Wagers ( 4401–4405)
- Subchapter B—Occupational Tax ( 4411–4414)
- Subchapter C—Miscellaneous Provisions ( 4421–4424)
- CHAPTER 36—CERTAIN OTHER EXCISE TAXES ( 4461–4495 to 4498)
- Subchapter A—Harbor Maintenance Tax ( 4461–4462)
- Subchapter B—Transportation by Water ( 4471–4472)
- [Subchapter C—Repealed] ( 4471 to 4474)
- Subchapter D—Tax on Use of Certain Vehicles ( 4481–4484)
- [Subchapter E—Repealed] ( 4491 to 4494)
- [Subchapter F—Repealed] ( 4495 to 4498)
- [CHAPTER 37—REPEALED] ( 4501 to 4503)
- [CHAPTER 38—REPEALED] ( 4521–4601 to 4603)
- CHAPTER 38—ENVIRONMENTAL TAXES ( 4611–4682)
- Subchapter A—Tax on Petroleum ( 4611–4612)
- Subchapter B—Tax on Certain Chemicals ( 4661–4662)
- Subchapter C—Tax on Certain Imported Substances ( 4671–4672)
- Subchapter D—Ozone-Depleting Chemicals, Etc. ( 4681–4682)
- CHAPTER 39—REGISTRATION-REQUIRED OBLIGATIONS ( 4701)
- CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES ( 4901–4907)
- 4901. Payment of tax
- 4902. Liability of partners
- 4903. Liability in case of business in more than one location
- 4904. Liability in case of different businesses of same ownership and location
- 4905. Liability in case of death or change of location
- 4906. Application of State laws
- 4907. Federal agencies or instrumentalities
- CHAPTER 41—PUBLIC CHARITIES ( 4911–4912)
- CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS ( 4940–4967)
- Subchapter A—Private Foundations ( 4940–4948)
- 4940. Excise tax based on investment income
- 4941. Taxes on self-dealing
- 4942. Taxes on failure to distribute income
- 4943. Taxes on excess business holdings
- 4944. Taxes on investments which jeopardize charitable purpose
- 4945. Taxes on taxable expenditures
- 4946. Definitions and special rules
- 4947. Application of taxes to certain nonexempt trusts
- 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
- Subchapter B—Black Lung Benefit Trusts ( 4951–4953)
- Subchapter C—Political Expenditures of Section 501(c)(3) Organizations ( 4955)
- Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements ( 4958–4959)
- Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases ( 4961–4963)
- Subchapter F—Tax Shelter Transactions ( 4965)
- Subchapter G—Donor Advised Funds ( 4966–4967)
- Subchapter A—Private Foundations ( 4940–4948)
- CHAPTER 43—QUALIFIED PENSION, ETC., PLANS ( 4971–4980I)
- 4971. Taxes on failure to meet minimum funding standards
- 4972. Tax on nondeductible contributions to qualified employer plans
- 4973. Tax on excess contributions to certain tax-favored accounts and annuities
- 4974. Excise tax on certain accumulations in qualified retirement plans
- 4975. Tax on prohibited transactions
- 4976. Taxes with respect to funded welfare benefit plans
- 4977. Tax on certain fringe benefits provided by an employer
- 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- [ 4978A. Repealed.]
- [ 4978B. Repealed.]
- 4979. Tax on certain excess contributions
- 4979A. Tax on certain prohibited allocations of qualified securities
- 4980. Tax on reversion of qualified plan assets to employer
- [ 4980A. Repealed.]
- 4980B. Failure to satisfy continuation coverage requirements of group health plans
- 4980C. Requirements for issuers of qualified long-term care insurance contracts
- 4980D. Failure to meet certain group health plan requirements
- 4980E. Failure of employer to make comparable Archer MSA contributions
- 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- 4980G. Failure of employer to make comparable health savings account contributions
- 4980H. Shared responsibility for employers regarding health coverage
- 4980I. Excise tax on high cost employer-sponsored health coverage
- CHAPTER 44—QUALIFIED INVESTMENT ENTITIES ( 4981–4982)
- CHAPTER 45—PROVISIONS RELATING TO EXPATRIATED ENTITIES ( 4985)
- CHAPTER 46—GOLDEN PARACHUTE PAYMENTS ( 4999)
- CHAPTER 47—CERTAIN GROUP HEALTH PLANS ( 5000)
- CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE ( 5000A)
- CHAPTER 49—COSMETIC SERVICES ( 5000B)
- CHAPTER 50—FOREIGN PROCUREMENT ( 5000C)
- CHAPTER 31—RETAIL EXCISE TAXES ( 4001–4053)
- Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes ( 5001–5891)
- CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER ( 5001–5692)
- Subchapter A—Gallonage and Occupational Taxes ( 5001–5132)
- PART I—GALLONAGE TAXES ( 5001–5067)
- Subpart A—Distilled Spirits ( 5001–5011)
- 5001. Imposition, rate, and attachment of tax
- 5002. Definitions
- 5003. Cross references to exemptions, etc.
- 5004. Lien for tax
- 5005. Persons liable for tax
- 5006. Determination of tax
- 5007. Collection of tax on distilled spirits
- 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- [ 5009. Repealed.]
- 5010. Credit for wine content and for flavors content
- 5011. Income tax credit for average cost of carrying excise tax
- [Subpart B—Repealed] ( 5021 to 5026)
- Subpart C—Wines ( 5041–5045)
- Subpart D—Beer ( 5051–5056)
- Subpart E—General Provisions ( 5061–5067)
- Subpart A—Distilled Spirits ( 5001–5011)
- PART II—MISCELLANEOUS PROVISIONS ( 5101–5132)
- Subpart A—Manufacturers of Stills ( 5101–5102)
- Subpart B—Nonbeverage Domestic Drawback Claimants ( 5111–5114)
- Subpart C—Recordkeeping and Registration by Dealers ( 5121–5124)
- Subpart D—Other Provisions ( 5131–5132)
- PART I—GALLONAGE TAXES ( 5001–5067)
- Subchapter B—Qualification Requirements for Distilled Spirits Plants ( 5171–5182)
- Subchapter C—Operation of Distilled Spirits Plants ( 5201–5251, 5252)
- PART I—GENERAL PROVISIONS ( 5201–5207)
- PART II—OPERATIONS ON BONDED PREMISES ( 5211–5244)
- Subpart A—General ( 5211–5216)
- 5211. Production and entry of distilled spirits
- 5212. Transfer of distilled spirits between bonded premises
- 5213. Withdrawal of distilled spirits from bonded premises on determination of tax
- 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- 5215. Return of tax determined distilled spirits to bonded premises
- 5216. Regulation of operations
- Subpart B—Production ( 5221–5223)
- Subpart C—Storage ( 5231–5236)
- Subpart D—Denaturation ( 5241–5244)
- Subpart A—General ( 5211–5216)
- [PART III—REPEALED] ( 5251, 5252)
- Subchapter D—Industrial Use of Distilled Spirits ( 5271–5276)
- Subchapter E—General Provisions Relating to Distilled Spirits ( 5291–5315)
- PART I—RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS ( 5291)
- PART II—REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS ( 5301)
- PART III—MISCELLANEOUS PROVISIONS ( 5311–5315)
- Subchapter F—Bonded and Taxpaid Wine Premises ( 5351–5392)
- PART I—ESTABLISHMENT ( 5351–5357)
- PART II—OPERATIONS ( 5361–5373)
- 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
- PART III—CELLAR TREATMENT AND CLASSIFICATION OF WINE ( 5381–5388)
- 5381. Natural wine
- 5382. Cellar treatment of natural wine
- 5383. Amelioration and sweetening limitations for natural grape wines
- 5384. Amelioration and sweetening limitations for natural fruit and berry wines
- 5385. Specially sweetened natural wines
- 5386. Special natural wines
- 5387. Agricultural wines
- 5388. Designation of wines
- PART IV—GENERAL ( 5391–5392)
- Subchapter G—Breweries ( 5401–5418)
- PART I—ESTABLISHMENT ( 5401–5403)
- PART II—OPERATIONS ( 5411–5418)
- 5411. Use of brewery
- 5412. Removal of beer in containers or by pipeline
- 5413. Brewers procuring beer from other brewers
- 5414. Removals from one brewery to another belonging to the same brewer
- 5415. Records and returns
- 5416. Definitions of package and packaging
- 5417. Pilot brewing plants
- 5418. Beer imported in bulk
- Subchapter H—Miscellaneous Plants and Warehouses ( 5501–5521 to 5523)
- PART I—VINEGAR PLANTS ( 5501–5505)
- PART II—VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS ( 5511–5512)
- [PART III—REPEALED] ( 5521 to 5523)
- Subchapter I—Miscellaneous General Provisions ( 5551–5562)
- 5551. General provisions relating to bonds
- 5552. Installation of meters, tanks, and other apparatus
- 5553. Supervision of premises and operations
- 5554. Pilot operations
- 5555. Records, statements, and returns
- 5556. Regulations
- 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- 5558. Authority of enforcement officers
- 5559. Determinations
- 5560. Other provisions applicable
- 5561. Exemptions to meet the requirements of the national defense
- 5562. Exemptions from certain requirements in cases of disaster
- Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors ( 5601–5692)
- PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS ( 5601–5615)
- 5601. Criminal penalties
- 5602. Penalty for tax fraud by distiller
- 5603. Penalty relating to records, returns and reports
- 5604. Penalties relating to marks, brands, and containers
- 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- 5606. Penalty relating to containers of distilled spirits
- 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- 5610. Disposal of forfeited equipment and material for distilling
- 5611. Release of distillery before judgment
- 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- 5614. Burden of proof in cases of seizure of spirits
- 5615. Property subject to forfeiture
- PART II—PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION ( 5661–5663)
- PART III—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING ( 5671–5676)
- 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
- 5673. Forfeiture for flagrant and willful removal of beer without taxpayment
- 5674. Penalty for unlawful production or removal of beer
- 5675. Penalty for intentional removal or defacement of brewer’s marks and brands
- [ 5676. Repealed.]
- PART IV—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS ( 5681–5690)
- 5681. Penalty relating to signs
- 5682. Penalty for breaking locks or gaining access
- 5683. Penalty and forfeiture for removal of liquors under improper brands
- 5684. Penalties relating to the payment and collection of liquor taxes
- 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- 5687. Penalty for offenses not specifically covered
- 5688. Disposition and release of seized property
- [ 5689. Repealed.]
- 5690. Definition of the term “person”
- [PART V—REPEALED] ( 5691–5692)
- PART I—PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS ( 5601–5615)
- Subchapter A—Gallonage and Occupational Taxes ( 5001–5132)
- CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES ( 5701–5763)
- Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax ( 5701–5708)
- Subchapter B—Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors ( 5711–5713)
- Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors ( 5721–5723)
- Subchapter D—Occupational Tax ( 5731–5734)
- Subchapter E—Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors ( 5741)
- Subchapter F—General Provisions ( 5751–5754)
- 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- 5752. Restrictions relating to marks, labels, notices, and packages
- 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- 5754. Restriction on importation of previously exported tobacco products
- Subchapter G—Penalties and Forfeitures ( 5761–5763)
- CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS ( 5801–5872)
- Subchapter A—Taxes ( 5801–5822)
- PART I—SPECIAL (OCCUPATIONAL) TAXES ( 5801–5802)
- PART II—TAX ON TRANSFERRING FIREARMS ( 5811–5812)
- PART III—TAX ON MAKING FIREARMS ( 5821–5822)
- Subchapter B—General Provisions and Exemptions ( 5841–5854)
- PART I—GENERAL PROVISIONS ( 5841–5849)
- PART II—EXEMPTIONS ( 5851–5854)
- Subchapter C—Prohibited Acts ( 5861)
- Subchapter D—Penalties and Forfeitures ( 5871–5872)
- Subchapter A—Taxes ( 5801–5822)
- CHAPTER 54—GREENMAIL ( 5881)
- CHAPTER 55—STRUCTURED SETTLEMENT FACTORING TRANSACTIONS ( 5891)
- CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER ( 5001–5692)
- Subtitle F—Procedure and Administration ( 6001–7874)
- CHAPTER 61—INFORMATION AND RETURNS ( 6001–6117)
- Subchapter A—Returns and Records ( 6001–6096)
- PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS ( 6001)
- PART II—TAX RETURNS OR STATEMENTS ( 6011–6021)
- Subpart A—General Requirement ( 6011)
- Subpart B—Income Tax Returns ( 6012–6017A)
- Subpart C—Estate and Gift Tax Returns ( 6018–6019)
- Subpart D—Miscellaneous Provisions ( 6020–6021)
- PART III—INFORMATION RETURNS ( 6031–6060)
- Subpart A—Information Concerning Persons Subject to Special Provisions ( 6031–6040)
- 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.]
- 6036. Notice of qualification as executor or receiver
- 6037. Return of S corporation
- 6038. Information reporting with respect to certain foreign corporations and partnerships
- 6038A. Information with respect to certain foreign-owned corporations
- 6038B. Notice of certain transfers to foreign persons
- 6038C. Information with respect to foreign corporations engaged in U.S. business
- 6038D. Information with respect to foreign financial assets
- 6039. Returns required in connection with certain options
- [ 6039A. Repealed.]
- [ 6039B. Repealed.]
- 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
- 6039D. Returns and records with respect to certain fringe benefit plans
- 6039E. Information concerning resident status
- 6039F. Notice of large gifts received from foreign persons
- 6039G. Information on individuals losing United States citizenship
- 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
- 6039I. Returns and records with respect to employer-owned life insurance contracts
- 6039J. Information reporting with respect to Commodity Credit Corporation transactions
- 6040. Cross references
- Subpart B—Information Concerning Transactions With Other Persons ( 6041–6050W)
- 6041. Information at source
- 6041A. Returns regarding payments of remuneration for services and direct sales
- 6042. Returns regarding payments of dividends and corporate earnings and profits
- 6043. Liquidating, etc., transactions
- 6043A. Returns relating to taxable mergers and acquisitions
- 6044. Returns regarding payments of patronage dividends
- 6045. Returns of brokers
- 6045A. Information required in connection with transfers of covered securities to brokers
- 6045B. Returns relating to actions affecting basis of specified securities
- 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- 6046A. Returns as to interests in foreign partnerships
- 6047. Information relating to certain trusts and annuity plans
- 6048. Information with respect to certain foreign trusts
- 6049. Returns regarding payments of interest
- [ 6050. Repealed.]
- 6050A. Reporting requirements of certain fishing boat operators
- 6050B. Returns relating to unemployment compensation
- [ 6050C. Repealed.]
- 6050D. Returns relating to energy grants and financing
- 6050E. State and local income tax refunds
- 6050F. Returns relating to social security benefits
- 6050G. Returns relating to certain railroad retirement benefits
- 6050H. Returns relating to mortgage interest received in trade or business from individuals
- 6050I. Returns relating to cash received in trade or business, etc.
- 6050J. Returns relating to foreclosures and abandonments of security
- 6050K. Returns relating to exchanges of certain partnership interests
- 6050L. Returns relating to certain donated property
- 6050M. Returns relating to persons receiving contracts from Federal executive agencies
- 6050N. Returns regarding payments of royalties
- 6050P. Returns relating to the cancellation of indebtedness by certain entities
- 6050Q. Certain long-term care benefits
- 6050R. Returns relating to certain purchases of fish
- 6050S. Returns relating to higher education tuition and related expenses
- 6050T. Returns relating to credit for health insurance costs of eligible individuals
- 6050U. Charges or payments for qualified long-term care insurance contracts under combined arrangements
- 6050V. Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- 6050W. Returns relating to payments made in settlement of payment card and third party network transactions
- Subpart C—Information Regarding Wages Paid Employees ( 6051–6053)
- Subpart D—Information Regarding Health Insurance Coverage ( 6055–6056)
- Subpart E—Registration of and Information Concerning Pension, Etc., Plans ( 6057–6059)
- Subpart F—Information Concerning Tax Return Preparers ( 6060)
- Subpart A—Information Concerning Persons Subject to Special Provisions ( 6031–6040)
- PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS ( 6061–6065)
- PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS ( 6071–6076)
- PART VI—EXTENSION OF TIME FOR FILING RETURNS ( 6081)
- PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS ( 6091)
- PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND ( 6096)
- Subchapter B—Miscellaneous Provisions ( 6101–6117)
- 6101. Period covered by returns or other documents
- 6102. Computations on returns or other documents
- 6103. Confidentiality and disclosure of returns and return information
- 6104. Publicity of information required from certain exempt organizations and certain trusts
- 6105. Confidentiality of information arising under treaty obligations
- [ 6106. Repealed.]
- 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- 6108. Statistical publications and studies
- 6109. Identifying numbers
- 6110. Public inspection of written determinations
- 6111. Disclosure of reportable transactions
- 6112. Material advisors of reportable transactions must keep lists of advisees, etc.
- 6113. Disclosure of nondeductibility of contributions
- 6114. Treaty-based return positions
- 6115. Disclosure related to quid pro quo contributions
- 6116. Requirement for prisons located in United States to provide information for tax administration
- 6117. Cross reference
- Subchapter A—Returns and Records ( 6001–6096)
- CHAPTER 62—TIME AND PLACE FOR PAYING TAX ( 6151–6167)
- Subchapter A—Place and Due Date for Payment of Tax ( 6151–6159)
- 6151. Time and place for paying tax shown on returns
- [ 6152. Repealed.]
- [ 6153. Repealed.]
- [ 6154. Repealed.]
- 6155. Payment on notice and demand
- [ 6156. Repealed.]
- 6157. Payment of Federal unemployment tax on quarterly or other time period basis
- [ 6158. Repealed.]
- 6159. Agreements for payment of tax liability in installments
- Subchapter B—Extensions of Time for Payment ( 6161–6167)
- 6161. Extension of time for paying tax
- [ 6162. Repealed.]
- 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- 6165. Bonds where time to pay tax or deficiency has been extended
- 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- [ 6166A. Repealed.]
- 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- Subchapter A—Place and Due Date for Payment of Tax ( 6151–6159)
- CHAPTER 63—ASSESSMENT ( 6201–6255)
- Subchapter A—In General ( 6201–6207)
- 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 sections
- 6207. Cross references
- Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes ( 6211–6216)
- Subchapter C—Tax Treatment of Partnership Items ( 6221–6234)
- 6221. Tax treatment determined at partnership level
- 6222. Partner’s return must be consistent with partnership return or Secretary notified of inconsistency
- 6223. Notice to partners of proceedings
- 6224. Participation in administrative proceedings; waivers; agreements
- 6225. Assessments made only after partnership level proceedings are completed
- 6226. Judicial review of final partnership administrative adjustments
- 6227. Administrative adjustment requests
- 6228. Judicial review where administrative adjustment request is not allowed in full
- 6229. Period of limitations for making assessments
- 6230. Additional administrative provisions
- 6231. Definitions and special rules
- [ 6232. Repealed.]
- 6233. Extension to entities filing partnership returns, etc.
- 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
- Subchapter D—Treatment of Electing Large Partnerships ( 6240–6255)
- PART I—TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS ( 6240–6242)
- PART II—PARTNERSHIP LEVEL ADJUSTMENTS ( 6245–6252)
- Subpart A—Adjustments by Secretary ( 6245–6248)
- Subpart B—Claims for Adjustments by Partnership ( 6251–6252)
- PART III—DEFINITIONS AND SPECIAL RULES ( 6255)
- Subchapter A—In General ( 6201–6207)
- CHAPTER 64—COLLECTION ( 6301–6361 to 6365)
- Subchapter A—General Provisions ( 6301–6306)
- Subchapter B—Receipt of Payment ( 6311–6317)
- Subchapter C—Lien for Taxes ( 6320–6327)
- PART I—DUE PROCESS FOR LIENS ( 6320)
- PART II—LIENS ( 6321–6327)
- 6321. Lien for taxes
- 6322. Period of lien
- 6323. Validity and priority against certain persons
- 6324. Special liens for estate and gift taxes
- 6324A. Special lien for estate tax deferred under section 6166
- 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
- 6325. Release of lien or discharge of property
- 6326. Administrative appeal of liens
- 6327. Cross references
- Subchapter D—Seizure of Property for Collection of Taxes ( 6330–6344)
- PART I—DUE PROCESS FOR COLLECTIONS ( 6330)
- PART II—LEVY ( 6331–6344)
- 6331. Levy and distraint
- 6332. Surrender of property subject to levy
- 6333. Production of books
- 6334. Property exempt from levy
- 6335. Sale of seized property
- 6336. Sale of perishable goods
- 6337. Redemption of property
- 6338. Certificate of sale; deed of real property
- 6339. Legal effect of certificate of sale of personal property and deed of real property
- 6340. Records of sale
- 6341. Expense of levy and sale
- 6342. Application of proceeds of levy
- 6343. Authority to release levy and return property
- 6344. Cross references
- [Subchapter E—Repealed] ( 6361 to 6365)
- CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS ( 6401–6432)
- Subchapter A—Procedure in General ( 6401–6409)
- 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 programs and federally assisted programs
- Subchapter B—Rules of Special Application ( 6411–6432)
- 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.]
- [ 6418. Repealed.]
- 6419. Excise tax on wagering
- 6420. Gasoline used on farms
- 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- 6422. Cross references
- 6423. Conditions to allowance in the case of alcohol and tobacco taxes
- [ 6424. Repealed.]
- 6425. Adjustment of overpayment of estimated income tax by corporation
- 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- 6427. Fuels not used for taxable purposes
- 6428. 2008 recovery rebates for individuals
- 6429. Advance payment of portion of increased child credit for 2003
- 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- 6431. Credit for qualified bonds allowed to issuer
- 6432. COBRA premium assistance
- Subchapter A—Procedure in General ( 6401–6409)
- CHAPTER 66—LIMITATIONS ( 6501–6533)
- Subchapter A—Limitations on Assessment and Collection ( 6501–6504)
- Subchapter B—Limitations on Credit or Refund ( 6511–6515)
- Subchapter C—Mitigation of Effect of Period of Limitations ( 6521)
- Subchapter D—Periods of Limitation in Judicial Proceedings ( 6531–6533)
- CHAPTER 67—INTEREST ( 6601–6631)
- Subchapter A—Interest on Underpayments ( 6601–6603)
- Subchapter B—Interest on Overpayments ( 6611–6612)
- Subchapter C—Determination of Interest Rate; Compounding of Interest ( 6621–6622)
- Subchapter D—Notice Requirements ( 6631)
- CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES ( 6651–6751)
- Subchapter A—Additions to the Tax and Additional Amounts ( 6651–6665)
- PART I—GENERAL PROVISIONS ( 6651–6659 to 6661)
- 6651. Failure to file tax return or to pay tax
- 6652. Failure to file certain information returns, registration statements, etc.
- 6653. Failure to pay stamp tax
- 6654. Failure by individual to pay estimated income tax
- 6655. Failure by corporation to pay estimated income tax
- 6656. Failure to make deposit of taxes
- 6657. Bad checks
- 6658. Coordination with title 11
- [ 6659 to 6661. Repealed.]
- PART II—ACCURACY-RELATED AND FRAUD PENALTIES ( 6662–6664)
- PART III—APPLICABLE RULES ( 6665)
- PART I—GENERAL PROVISIONS ( 6651–6659 to 6661)
- Subchapter B—Assessable Penalties ( 6671–6725)
- PART I—GENERAL PROVISIONS ( 6671–6720C)
- 6671. Rules for application of assessable penalties
- 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
- 6673. Sanctions and costs awarded by courts
- 6674. Fraudulent statement or failure to furnish statement to employee
- 6675. Excessive claims with respect to the use of certain fuels
- 6676. Erroneous claim for refund or credit
- 6677. Failure to file information with respect to certain foreign trusts
- [ 6678. Repealed.]
- 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- [ 6680. Repealed.]
- [ 6681. Repealed.]
- 6682. False information with respect to withholding
- [ 6683. Repealed.]
- 6684. Assessable penalties with respect to liability for tax under chapter 42
- 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- 6686. Failure to file returns or supply information by DISC or former FSC
- [ 6687. Repealed.]
- 6688. Assessable penalties with respect to information required to be furnished under section 7654
- 6689. Failure to file notice of redetermination of foreign tax
- 6690. Fraudulent statement or failure to furnish statement to plan participant
- [ 6691. Reserved]
- 6692. Failure to file actuarial report
- 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- 6694. Understatement of taxpayer’s liability by tax return preparer
- 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
- 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
- 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
- [ 6697. Repealed.]
- 6698. Failure to file partnership return
- [ 6698A. Repealed.]
- 6699. Failure to file S corporation return
- 6700. Promoting abusive tax shelters, etc.
- 6701. Penalties for aiding and abetting understatement of tax liability
- 6702. Frivolous tax submissions
- 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
- 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
- 6705. Failure by broker to provide notice to payors
- 6706. Original issue discount information requirements
- 6707. Failure to furnish information regarding reportable transactions
- 6707A. Penalty for failure to include reportable transaction information with return
- 6708. Failure to maintain lists of advisees with respect to reportable transactions
- 6709. Penalties with respect to mortgage credit certificates
- 6710. Failure to disclose that contributions are nondeductible
- 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- 6712. Failure to disclose treaty-based return positions
- 6713. Disclosure or use of information by preparers of returns
- 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
- 6715. Dyed fuel sold for use or used in taxable use, etc.
- 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
- [ 6716. Repealed.]
- 6717. Refusal of entry
- 6718. Failure to display tax registration on vessels
- 6719. Failure to register or reregister
- 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- 6720A. Penalty with respect to certain adulterated fuels
- 6720B. Fraudulent identification of exempt use property
- 6720C. Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance
- PART II—FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS ( 6721–6725)
- PART I—GENERAL PROVISIONS ( 6671–6720C)
- Subchapter C—Procedural Requirements ( 6751)
- Subchapter A—Additions to the Tax and Additional Amounts ( 6651–6665)
- CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS ( 6801–6808)
- 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
- CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. ( 6851–6873)
- Subchapter A—Jeopardy ( 6851–6867)
- PART I—TERMINATION OF TAXABLE YEAR ( 6851–6852)
- PART II—JEOPARDY ASSESSMENTS ( 6861–6864)
- PART III—SPECIAL RULES WITH RESPECT TO CERTAIN CASH ( 6867)
- Subchapter B—Receiverships, Etc. ( 6871–6873)
- Subchapter A—Jeopardy ( 6851–6867)
- CHAPTER 71—TRANSFEREES AND FIDUCIARIES ( 6901–6905)
- CHAPTER 72—LICENSING AND REGISTRATION ( 7001–7012)
- Subchapter A—Licensing ( 7001)
- Subchapter B—Registration ( 7011–7012)
- CHAPTER 73—BONDS ( 7101–7103)
- CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES ( 7121–7124)
- CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES ( 7201–7344)
- Subchapter A—Crimes ( 7201–7241)
- PART I—GENERAL PROVISIONS ( 7201–7217)
- 7201. Attempt to evade or defeat tax
- 7202. Willful failure to collect or pay over tax
- 7203. Willful failure to file return, supply information, or pay tax
- 7204. Fraudulent statement or failure to make statement to employees
- 7205. Fraudulent withholding exemption certificate or failure to supply information
- 7206. Fraud and false statements
- 7207. Fraudulent returns, statements, or other documents
- 7208. Offenses relating to stamps
- 7209. Unauthorized use or sale of stamps
- 7210. Failure to obey summons
- 7211. False statements to purchasers or lessees relating to tax
- 7212. Attempts to interfere with administration of internal revenue laws
- 7213. Unauthorized disclosure of information
- 7213A. Unauthorized inspection of returns or return information
- 7214. Offenses by officers and employees of the United States
- 7215. Offenses with respect to collected taxes
- 7216. Disclosure or use of information by preparers of returns
- 7217. Prohibition on executive branch influence over taxpayer audits and other investigations
- PART II—PENALTIES APPLICABLE TO CERTAIN TAXES ( 7231–7241)
- 7231. Failure to obtain license for collection of foreign items
- 7232. Failure to register or reregister under section 4101, false representations of registration status, etc.
- [ 7233. Repealed.]
- [ 7234. Repealed.]
- [ 7235. Repealed.]
- [ 7236. Repealed.]
- [ 7237, 7238. Repealed.]
- [ 7239. Repealed.]
- [ 7240. Repealed.]
- [ 7241. Repealed.]
- PART I—GENERAL PROVISIONS ( 7201–7217)
- Subchapter B—Other Offenses ( 7261–7275)
- 7261. Representation that retailers’ excise tax is excluded from price of article
- 7262. Violation of occupational tax laws relating to wagering-failure to pay special tax
- [ 7263. Repealed.]
- [ 7264. Repealed.]
- [ 7265. Repealed.]
- [ 7266. Repealed.]
- [ 7267. Repealed.]
- 7268. Possession with intent to sell in fraud of law or to evade tax
- 7269. Failure to produce records
- 7270. Insurance policies
- 7271. Penalties for offenses relating to stamps
- 7272. Penalty for failure to register or reregister
- 7273. Penalties for offenses relating to special taxes
- [ 7274. Repealed.]
- 7275. Penalty for offenses relating to certain airline tickets and advertising
- Subchapter C—Forfeitures ( 7301–7328)
- PART I—PROPERTY SUBJECT TO FORFEITURE ( 7301–7304)
- PART II—PROVISIONS COMMON TO FORFEITURES ( 7321–7328)
- 7321. Authority to seize property subject to forfeiture
- 7322. Delivery of seized personal property to United States marshal
- 7323. Judicial action to enforce forfeiture
- 7324. Special disposition of perishable goods
- 7325. Personal property valued at $100,000 or less
- 7326. Disposal of forfeited or abandoned property in special cases
- 7327. Customs laws applicable
- 7328. Cross references
- Subchapter D—Miscellaneous Penalty and Forfeiture Provisions ( 7341–7344)
- Subchapter A—Crimes ( 7201–7241)
- CHAPTER 76—JUDICIAL PROCEEDINGS ( 7401–7491)
- Subchapter A—Civil Actions by the United States ( 7401–7410)
- 7401. Authorization
- 7402. Jurisdiction of district courts
- 7403. Action to enforce lien or to subject property to payment of tax
- 7404. Authority to bring civil action for estate taxes
- 7405. Action for recovery of erroneous refunds
- 7406. Disposition of judgments and moneys recovered
- 7407. Action to enjoin tax return preparers
- 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
- 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- 7410. Cross references
- Subchapter B—Proceedings by Taxpayers and Third Parties ( 7421–7437)
- 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 classification of organizations under section 501(c)(3), etc.
- 7429. Review of jeopardy levy or assessment procedures
- 7430. Awarding of costs and certain fees
- 7431. Civil damages for unauthorized inspection or disclosure of returns and return information
- 7432. Civil damages for failure to release lien
- 7433. Civil damages for certain unauthorized collection actions
- 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- 7434. Civil damages for fraudulent filing of information returns
- 7435. Civil damages for unauthorized enticement of information disclosure
- 7436. Proceedings for determination of employment status
- 7437. Cross references
- Subchapter C—The Tax Court ( 7441–7479)
- PART I—ORGANIZATION AND JURISDICTION ( 7441–7448)
- PART II—PROCEDURE ( 7451–7465)
- 7451. Fee for filing petition
- 7452. Representation of parties
- 7453. Rules of practice, procedure, and evidence
- 7454. Burden of proof in fraud, foundation manager, and transferee cases
- 7455. Service of process
- 7456. Administration of oaths and procurement of testimony
- 7457. Witness fees
- 7458. Hearings
- 7459. Reports and decisions
- 7460. Provisions of special application to divisions
- 7461. Publicity of proceedings
- 7462. Publication of reports
- 7463. Disputes involving $50,000 or less
- 7464. Intervention by trustee of debtor’s estate
- 7465. Provisions of special application to transferees
- PART III—MISCELLANEOUS PROVISIONS ( 7471–7475)
- PART IV—DECLARATORY JUDGMENTS ( 7476–7479)
- 7476. Declaratory judgments relating to qualification of certain retirement plans
- 7477. Declaratory judgments relating to value of certain gifts
- 7478. Declaratory judgments relating to status of certain governmental obligations
- 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
- Subchapter D—Court Review of Tax Court Decisions ( 7481–7487)
- Subchapter E—Burden of Proof ( 7491)
- Subchapter A—Civil Actions by the United States ( 7401–7410)
- CHAPTER 77—MISCELLANEOUS PROVISIONS ( 7501–7528)
- 7501. Liability for taxes withheld or collected
- 7502. Timely mailing treated as timely filing and paying
- 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- 7504. Fractional parts of a dollar
- 7505. Sale of personal property acquired by the United States
- 7506. Administration of real estate acquired by the United States
- 7507. Exemption of insolvent banks from tax
- 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- 7509. Expenditures incurred by the United States Postal Service
- 7510. Exemption from tax of domestic goods purchased for the United States
- [ 7511. Repealed.]
- 7512. Separate accounting for certain collected taxes, etc.
- 7513. Reproduction of returns and other documents
- 7514. Authority to prescribe or modify seals
- [ 7515. Repealed.]
- 7516. Supplying training and training aids on request
- 7517. Furnishing on request of statement explaining estate or gift valuation
- 7518. Tax incentives relating to merchant marine capital construction funds
- 7519. Required payments for entities electing not to have required taxable year
- 7520. Valuation tables
- 7521. Procedures involving taxpayer interviews
- 7522. Content of tax due, deficiency, and other notices
- 7523. Graphic presentation of major categories of Federal outlays and income
- 7524. Annual notice of tax delinquency
- 7525. Confidentiality privileges relating to taxpayer communications
- 7526. Low-income taxpayer clinics
- 7527. Advance payment of credit for health insurance costs of eligible individuals
- 7528. Internal Revenue Service user fees
- CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE ( 7601–7655)
- Subchapter A—Examination and Inspection ( 7601–7613)
- 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.]
- 7608. Authority of internal revenue enforcement officers
- 7609. Special procedures for third-party summonses
- 7610. Fees and costs for witnesses
- 7611. Restrictions on church tax inquiries and examinations
- 7612. Special procedures for summonses for computer software
- 7613. Cross references
- Subchapter B—General Powers and Duties ( 7621–7624)
- [Subchapter C—Repealed] ( 7641)
- Subchapter D—Possessions ( 7651–7655)
- Subchapter A—Examination and Inspection ( 7601–7613)
- CHAPTER 79—DEFINITIONS ( 7701–7704)
- CHAPTER 80—GENERAL RULES ( 7801–7874)
- Subchapter A—Application of Internal Revenue Laws ( 7801–7811)
- 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
- Subchapter B—Effective Date and Related Provisions ( 7851–7852)
- Subchapter C—Provisions Affecting More Than One Subtitle ( 7871–7874)
- Subchapter A—Application of Internal Revenue Laws ( 7801–7811)
- CHAPTER 61—INFORMATION AND RETURNS ( 6001–6117)
- Subtitle G—The Joint Committee on Taxation ( 8001–8023)
- CHAPTER 91—ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE ( 8001–8005)
- CHAPTER 92—POWERS AND DUTIES OF THE JOINT COMMITTEE ( 8021–8023)
- Subtitle H—Financing of Presidential Election Campaigns ( 9001–9042)
- CHAPTER 95—PRESIDENTIAL ELECTION CAMPAIGN FUND ( 9001–9013)
- 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
- CHAPTER 96—PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT ( 9031–9042)
- 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
- CHAPTER 95—PRESIDENTIAL ELECTION CAMPAIGN FUND ( 9001–9013)
- Subtitle I—Trust Fund Code ( 9500–9602)
- 9500. Short title
- CHAPTER 98—TRUST FUND CODE ( 9501–9602)
- Subchapter A—Establishment of Trust Funds ( 9501–9511)
- 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
- Subchapter B—General Provisions ( 9601–9602)
- Subchapter A—Establishment of Trust Funds ( 9501–9511)
- Subtitle J—Coal Industry Health Benefits ( 9701–9722)
- CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS ( 9701–9722)
- Subchapter A—Definitions of General Applicability ( 9701)
- Subchapter B—Combined Benefit Fund ( 9702–9708)
- PART I—ESTABLISHMENT AND BENEFITS ( 9702–9703)
- PART II—FINANCING ( 9704–9706)
- PART III—ENFORCEMENT ( 9707)
- PART IV—OTHER PROVISIONS ( 9708)
- Subchapter C—Health Benefits of Certain Miners ( 9711–9712)
- PART I—INDIVIDUAL EMPLOYER PLANS ( 9711)
- PART II—1992 UMWA BENEFIT PLAN ( 9712)
- Subchapter D—Other Provisions ( 9721–9722)
- CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS ( 9701–9722)
- Subtitle K—Group Health Plan Requirements ( 9801–9834)
- CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS ( 9801–9834)
- Subchapter A—Requirements Relating to Portability, Access, and Renewability ( 9801–9806)
- 9801. Increased portability through limitation on preexisting condition exclusions
- 9802. Prohibiting discrimination against individual participants and beneficiaries based on health status
- 9803. Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
- [ 9804. Renumbered 9831]
- [ 9805. Renumbered 9832]
- [ 9806. Renumbered 9833]
- Subchapter B—Other Requirements ( 9811–9815)
- Subchapter C—General Provisions ( 9831–9834)
- Subchapter A—Requirements Relating to Portability, Access, and Renewability ( 9801–9806)
- CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS ( 9801–9834)
- Subtitle A—Income Taxes (1–1564)
U.S. Federal Regulations - Title 26 Internal Revenue
- Electronic Code of Federal Regulations
- Title 26 – Internal Revenue – Chapter 1
- Subchapter A – Income Tax
- Subchapter B – Estate and Gift Taxes
- Subchapter C – Employment Taxes and Collection of Income Tax at Source
- Subchapter D – Miscellaneous Excise Taxes
- Subchapter F – Procedure and Administration
- Subchapter G – Regulations Under Tax Conventions
- Subchapter H – Internal Revenue Practice
- Title 26 – Internal Revenue – Chapter 1
Federal Resources
- IRS Electronic Reading Room
- Internal Revenue Manual
- Internal Revenue Bulletins
- Index of Applicable Federal Rates (AFR) Rulings
- Private Letter Rulings
- Audit Techniques Guides (ATGs)
- Federal Register – The Daily Journal of the United States Government
U.S. Tax Treaties
- IRS Publication 901 – U.S. Tax Treaties
- Tax Treaty Tables
- IRS – United States Income Tax Treaties
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