Title 26 — Internal Revenue Code
Table of contents
Subtitle AIncome Taxes
CHAPTER 1NORMAL TAXES AND SURTAXES
Subchapter ADetermination of Tax Liability
PART ITAX ON INDIVIDUALS
PART IITAX ON CORPORATIONS
PART IIICHANGES IN RATES DURING A TAXABLE YEAR
PART IVCREDITS AGAINST TAX
Subpart ANonrefundable Personal Credits
- § 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 — American Opportunity and Lifetime Learning credits
- § 25B — Elective deferrals and IRA contributions by certain individuals
- § 25C — Energy efficient home improvement credit
- § 25D — Residential clean energy credit
- § 25E — Previously-owned clean vehicles
- § 25F — Qualified elementary and secondary education scholarships
- § 26 — Limitation based on tax liability; definition of tax liability
Subpart BOther Credits
- § 27 — Taxes of foreign countries and possessions of the United States
- § 28 — Renumbered § 45C]
- § 29 — Renumbered § 45K]
- § 30 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]
- § 30A — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206]
- § 30B — Alternative motor vehicle credit
- § 30C — Alternative fuel vehicle refueling property credit
- § 30D — Clean vehicle credit
Subpart CRefundable Credits
- § 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- § 36A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037]
- § 36B — Refundable credit for coverage under a qualified health plan
- § 36C — Renumbered § 23]
- § 37 — Overpayments of tax
Subpart DBusiness Related Credits
- § 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
- § 40B — Sustainable aviation fuel credit
- § 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- § 44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833]
- § 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
- § 45AA — Military spouse retirement plan eligibility credit for small employers
- § 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 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208]
- § 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 oxide sequestration
- § 45R — Employee health insurance expenses of small employers
- § 45S — Employer credit for paid family and medical leave
- § 45T — Auto-enrollment option for retirement savings options provided by small employers
- § 45U — Zero-emission nuclear power production credit
- § 45V — Credit for production of clean hydrogen
- § 45W — Credit for qualified commercial clean vehicles
- § 45X — Advanced manufacturing production credit
- § 45Y — Clean electricity production credit
- § 45Z — Clean fuel production credit
Subpart ERules for Computing Investment Credit
- § 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 — Advanced manufacturing investment credit
- § 48E — Clean electricity investment credit
- § 49 — At-risk rules
- § 50 — Other special rules
- § 50A, 50B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2), July 18, 1984, 98 Stat. 833]
Subpart FRules for Computing Work Opportunity Credit
Subpart GCredit Against Regular Tax for Prior Year Minimum Tax Liability
[Subpart HRepealed]
[Subpart IRepealed]
PART VIALTERNATIVE MINIMUM TAX
PART VIIBASE EROSION AND ANTI-ABUSE TAX
Subchapter BComputation of Taxable Income
PART IDEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
PART IIITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
- § 71 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
- § 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. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
- § 77 — Commodity credit loans
- § 78 — Gross up for deemed paid foreign tax credit
- § 79 — Group-term life insurance purchased for employees
- § 80 — Restoration of value of certain securities
- § 81 — Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
- § 82 — Reimbursement of moving expenses
- § 83 — Property transferred in connection with performance of services
- § 84 — Transfer of appreciated property to political organizations
- § 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. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
- § 90 — Illegal Federal irrigation subsidies
- § 91 — Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
PART IIIITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- § 101 — Certain death benefits
- § 102 — Gifts and inheritances
- § 103 — Interest on State and local bonds
- § 103A — Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- § 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. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
- § 114 — Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
- § 115 — Income of States, municipalities, etc.
- § 116 — Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
- § 117 — Qualified scholarships
- § 118 — Contributions to the capital of a corporation
- § 119 — Meals or lodging furnished for the convenience of the employer
- § 120 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
- § 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. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
- § 125 — Cafeteria plans
- § 126 — Certain cost-sharing payments
- § 127 — Educational assistance programs
- § 128 — Employer contributions to Trump accounts
- § 129 — Dependent care assistance programs
- § 130 — Certain personal injury liability assignments
- § 131 — Certain foster care payments
- § 132 — Certain fringe benefits
- § 133 — Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- § 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 — Certain disability-related first responder retirement payments
- § 139D — Indian health care benefits
- § 139E — Indian general welfare benefits
- § 139F — Certain amounts received by wrongfully incarcerated individuals
- § 139G — Assignments to Alaska Native Settlement Trusts
- § 139H — Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I — Continuation coverage premium assistance
- § 139J — Certain contributions to Trump accounts
- § 139K — Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L — Interest on loans secured by rural or agricultural real property
- § 140 — Cross references to other Acts
PART IVTAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
Subpart APrivate Activity Bonds
- § 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 BRequirements Applicable to All State and Local Bonds
Subpart CDefinitions and Special Rules
PART VDEDUCTIONS FOR PERSONAL EXEMPTIONS
PART VIITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- § 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 — Amortization of research and experimental expenditures
- § 174A — Domestic research or experimental expenditures
- § 175 — Soil and water conservation expenditures; endangered species recovery expenditures
- § 176 — Payments with respect to employees of certain foreign corporations
- § 177 — Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
- § 178 — Amortization of cost of acquiring a lease
- § 179 — Election to expense certain depreciable business assets
- § 179A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
- § 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 productions
- § 182 — Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
- § 183 — Activities not engaged in for profit
- § 184 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
- § 185 — Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
- § 186 — Recoveries of damages for antitrust violations, etc.
- § 187 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
- § 188 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
- § 189 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
- § 190 — Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 191 — Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
- § 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 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
- § 199 — Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
- § 199A — Qualified business income
PART VIIADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
- § 211 — Allowance of deductions
- § 212 — Expenses for production of income
- § 213 — Medical, dental, etc., expenses
- § 214 — Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
- § 215 — Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
- § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- § 217 — Moving expenses
- § 218 — Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- § 219 — Retirement savings
- § 220 — Archer MSAs
- § 221 — Interest on education loans
- § 222 — Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
- § 223 — Health savings accounts
- § 224 — Qualified tips
- § 225 — Qualified overtime compensation
- § 226 — Cross reference
PART VIIISPECIAL DEDUCTIONS FOR CORPORATIONS
- § 241 — Allowance of special deductions
- § 242 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
- § 243 — Dividends received by corporations
- § 244 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
- § 245 — Dividends received from certain foreign corporations
- § 245A — Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 246 — Rules applying to deductions for dividends received
- § 246A — Dividends received deduction reduced where portfolio stock is debt financed
- § 247 — Contributions to Alaska Native Settlement Trusts
- § 248 — Organizational expenditures
- § 249 — Limitation on deduction of bond premium on repurchase
- § 250 — Foreign-derived deduction eligible income and net CFC tested income
PART IXITEMS NOT DEDUCTIBLE
- § 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
- § 267A — Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 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. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
- § 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. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- § 279 — Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- § 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. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- § 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 XTERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
PART XISPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
Subchapter CCorporate Distributions and Adjustments
PART IDISTRIBUTIONS BY CORPORATIONS
Subpart AEffects on Recipients
- § 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 BEffects on Corporation
Subpart CDefinitions; Constructive Ownership of Stock
PART IICORPORATE LIQUIDATIONS
Subpart AEffects on Recipients
Subpart BEffects on Corporation
[Subpart CRepealed]
Subpart DDefinition and Special Rule
PART IIICORPORATE ORGANIZATIONS AND REORGANIZATIONS
Subpart ACorporate Organizations
Subpart BEffects on Shareholders and Security Holders
Subpart CEffects on Corporations
Subpart DSpecial Rule; Definitions
[PART IVREPEALED]
PART VCARRYOVERS
PART VITREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
Subchapter DDeferred Compensation, Etc.
PART IPENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart AGeneral Rule
- § 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. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- § 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 BSpecial Rules
- § 410 — Minimum participation standards
- § 411 — Minimum vesting standards
- § 412 — Minimum funding standards
- § 413 — Collectively bargained plans, etc.
- § 414 — Definitions and special rules
- § 414A — Requirements related to automatic enrollment
- § 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 CInsolvent Plans
Subpart DTreatment of Welfare Benefit Funds
Subpart ETreatment of Transfers to Retiree Health Accounts
PART IICERTAIN STOCK OPTIONS
PART IIIRULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS
Subpart AMinimum Funding Standards for Pension Plans
Subpart BBenefit Limitations Under Single-Employer Plans
Subchapter EAccounting Periods and Methods of Accounting
PART IACCOUNTING PERIODS
PART IIMETHODS OF ACCOUNTING
Subpart AMethods of Accounting in General
Subpart BTaxable Year for Which Items of Gross Income Included
- § 451 — General rule for taxable year of inclusion
- § 452 — Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
- § 453 — Installment method
- § 453A — Special rules for nondealers
- § 453B — Gain or loss on disposition of installment obligations
- § 453C — Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
- § 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 CTaxable Year for Which Deductions Taken
- § 461 — General rule for taxable year of deduction
- § 462 — Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
- § 463 — Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
- § 464 — Limitations on deductions for certain farming expenses
- § 465 — Deductions limited to amount at risk
- § 466 — Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]
- § 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
Subchapter FExempt Organizations
PART IGENERAL RULE
- § 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) or (17) of section 501(c)
- § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
PART IIPRIVATE FOUNDATIONS
PART IIITAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
PART IVFARMERS’ COOPERATIVES
PART VSHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
PART VIPOLITICAL ORGANIZATIONS
PART VIICERTAIN HOMEOWNERS ASSOCIATIONS
PART VIIICERTAIN SAVINGS ENTITIES
PART IXTRUMP ACCOUNTS
Subchapter GCorporations Used to Avoid Income Tax on Shareholders
PART ICORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
PART IIPERSONAL HOLDING COMPANIES
- § 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 IIIREPEALED]
Subchapter HBanking Institutions
PART IRULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
- § 581 — Definition of bank
- § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
- § 583 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
- § 584 — Common trust funds
- § 585 — Reserves for losses on loans of banks
- § 586 — Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
PART IIMUTUAL SAVINGS BANKS, ETC.
- § 591 — Deduction for dividends paid on deposits
- § 592 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
- § 593 — Reserves for losses on loans
- § 594 — Alternative tax for mutual savings banks conducting life insurance business
- § 595, 596 — Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
- § 597 — Treatment of transactions in which Federal financial assistance provided
- § 601 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
Subchapter INatural Resources
PART IDEDUCTIONS
- § 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. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- § 616 — Development expenditures
- § 617 — Deduction and recapture of certain mining exploration expenditures
[PART IIREPEALED]
PART IIISALES AND EXCHANGES
PART IVMINERAL PRODUCTION PAYMENTS
PART VCONTINENTAL SHELF AREAS
Subchapter JEstates, Trusts, Beneficiaries, and Decedents
PART IESTATES, TRUSTS, AND BENEFICIARIES
Subpart AGeneral Rules for Taxation of Estates and Trusts
Subpart BTrusts Which Distribute Current Income Only
Subpart CEstates and Trusts Which May Accumulate Income or Which Distribute Corpus
- § 661 — Deduction for estates and trusts accumulating income or distributing corpus
- § 662 — Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 663 — Special rules applicable to sections 661 and 662
- § 664 — Charitable remainder trusts
Subpart DTreatment of Excess Distributions by Trusts
- § 665 — Definitions applicable to subpart D
- § 666 — Accumulation distribution allocated to preceding years
- § 667 — Treatment of amounts deemed distributed by trust in preceding years
- § 668 — Interest charge on accumulation distributions from foreign trusts
- § 669 — Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
Subpart EGrantors and Others Treated as Substantial Owners
- § 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 FMiscellaneous
Subchapter KPartners and Partnerships
PART IDETERMINATION OF TAX LIABILITY
- § 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 IICONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
Subpart AContributions to a Partnership
Subpart BDistributions by a Partnership
- § 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 CTransfers of Interests in a Partnership
Subpart DProvisions Common to Other Subparts
PART IIIDEFINITIONS
Subchapter LInsurance Companies
PART ILIFE INSURANCE COMPANIES
Subpart ATax Imposed
Subpart BLife Insurance Gross Income
Subpart CLife Insurance Deductions
- § 804 — Life insurance deductions
- § 805 — General deductions
- § 806 — Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
- § 807 — Rules for certain reserves
- § 808 — Policyholder dividends deduction
- § 809 — Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
- § 810 — Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
Subpart DAccounting, Allocation, and Foreign Provisions
- § 811 — Accounting provisions
- § 812 — Definition of company’s share and policyholder’s share
- § 813 — Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
- § 814 — Contiguous country branches of domestic life insurance companies
- § 815 — Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
PART IIOTHER INSURANCE COMPANIES
PART IIIPROVISIONS OF GENERAL APPLICATION
- § 841 — Credit for foreign taxes
- § 842 — Foreign companies carrying on insurance business
- § 843 — Annual accounting period
- § 844 — Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
- § 845 — Certain reinsurance agreements
- § 846 — Discounted unpaid losses defined
- § 847 — Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
- § 848 — Capitalization of certain policy acquisition expenses
Subchapter MRegulated Investment Companies and Real Estate Investment Trusts
PART IREGULATED INVESTMENT COMPANIES
- § 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 IIREAL ESTATE INVESTMENT TRUSTS
PART IIIPROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
PART IVREAL ESTATE MORTGAGE INVESTMENT CONDUITS
Subchapter NTax Based on Income From Sources Within or Without the United States
PART ISOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
PART IINONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subpart ANonresident Alien Individuals
- § 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 BForeign Corporations
Subpart CTax on Gross Transportation Income
Subpart DMiscellaneous Provisions
- § 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
PART IIIINCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart AForeign Tax Credit
- § 901 — Taxes of foreign countries and of possessions of United States
- § 902 — Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
- § 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 BEarned Income of Citizens or Residents of United States
Subpart DPossessions of the United States
- § 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. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- § 935 — Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- § 936 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206]
- § 937 — Residence and source rules involving possessions
[Subpart ERepealed]
Subpart FControlled Foreign Corporations
- § 951 — Amounts included in gross income of United States shareholders
- § 951A — Net CFC tested income included in gross income of United States shareholders
- § 951B — Amounts included in gross income of foreign controlled United States shareholders
- § 952 — Subpart F income defined
- § 953 — Insurance income
- § 954 — Foreign base company income
- § 955 — Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
- § 956 — Investment of earnings in United States property
- § 956A — Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
- § 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 — Deemed paid credit for subpart F inclusions
- § 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. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
- § 964 — Miscellaneous provisions
- § 965 — Treatment of deferred foreign income upon transition to participation exemption system of taxation
Subpart GExport Trade Corporations
[Subpart HRepealed]
Subpart IAdmissibility of Documentation Maintained in Foreign Countries
PART IVDOMESTIC INTERNATIONAL SALES CORPORATIONS
Subpart ATreatment of Qualifying Corporations
Subpart BTreatment of Distributions to Shareholders
PART VINTERNATIONAL BOYCOTT DETERMINATIONS
Subchapter OGain or Loss on Disposition of Property
PART IDETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
PART IIBASIS RULES OF GENERAL APPLICATION
- § 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. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
- § 1019 — Property on which lessee has made improvements
- § 1020 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
- § 1021 — Sale of annuities
- § 1022 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- § 1023 — Cross references
- § 1024 — Renumbered § 1023]
PART IIICOMMON NONTAXABLE EXCHANGES
- § 1031 — Exchange of real property held for productive use or investment
- § 1032 — Exchange of stock for property
- § 1033 — Involuntary conversions
- § 1034 — Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
- § 1035 — Certain exchanges of insurance policies
- § 1036 — Stock for stock of same corporation
- § 1037 — Certain exchanges of United States obligations
- § 1038 — Certain reacquisitions of real property
- § 1039 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
- § 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 — Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
- § 1045 — Rollover of gain from qualified small business stock to another qualified small business stock
PART IVSPECIAL RULES
- § 1051 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
- § 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. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- § 1057 — Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- § 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 — Partnership interests held in connection with performance of services
- § 1062 — Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063 — Cross references
[PART VIREPEALED]
PART VIIWASH SALES; STRADDLES
[PART VIIIREPEALED]
Subchapter PCapital Gains and Losses
PART ITREATMENT OF CAPITAL GAINS
PART IITREATMENT OF CAPITAL LOSSES
PART IIIGENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
PART IVSPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- § 1231 — Property used in the trade or business and involuntary conversions
- § 1232 to 1232B — Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- § 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. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
- § 1239 — Gain from sale of depreciable property between certain related taxpayers
- § 1240 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- § 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. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- § 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. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
- § 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 VSPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
Subpart AOriginal Issue Discount
- § 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 BMarket Discount on Bonds
Subpart CDiscount on Short-Term Obligations
PART VITREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Subpart AInterest on Tax Deferral
Subpart BTreatment of Qualified Electing Funds
Subpart CElection of Mark to Market for Marketable Stock
Subpart DGeneral Provisions
Subchapter QReadjustment of Tax Between Years and Special Limitations
PART IINCOME AVERAGING
PART IIMITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
[PART IIIREPEALED]
[PART IVREPEALED]
PART VCLAIM OF RIGHT
[PART VIREPEALED]
PART VIIRECOVERIES OF FOREIGN EXPROPRIATION LOSSES
Subchapter RElection To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- § 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 STax Treatment of S Corporations and Their Shareholders
PART IIN GENERAL
PART IITAX TREATMENT OF SHAREHOLDERS
PART IIISPECIAL RULES
- § 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 IVDEFINITIONS; MISCELLANEOUS
Subchapter TCooperatives and Their Patrons
PART ITAX TREATMENT OF COOPERATIVES
PART IITAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
PART IIIDEFINITIONS; SPECIAL RULES
Subchapter UDesignation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
PART IDESIGNATION
PART IITAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
PART IIIADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
Subpart AEmpowerment Zone Employment Credit
Subpart BAdditional Expensing
Subpart CNonrecognition of Gain on Rollover of Empowerment Zone Investments
Subpart DGeneral Provisions
PART IVINCENTIVES FOR EDUCATION ZONES
PART VREGULATIONS
Subchapter VTitle 11 Cases
[Subchapter WRepealed]
[Subchapter XRepealed]
[Subchapter YRepealed]
Subchapter ZOpportunity Zones
CHAPTER 2TAX ON SELF-EMPLOYMENT INCOME
CHAPTER 2AUNEARNED INCOME MEDICARE CONTRIBUTION
CHAPTER 3WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subchapter ANonresident Aliens and Foreign Corporations
- § 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 of tax on foreign partners’ share of effectively connected income
Subchapter BApplication of Withholding Provisions
- § 1451 — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- § 1461 — Liability for withheld tax
- § 1462 — Withheld tax as credit to recipient of income
- § 1463 — Tax paid by recipient of income
- § 1464 — Refunds and credits with respect to withheld tax
- § 1465 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
CHAPTER 4TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
[CHAPTER 5REPEALED]
CHAPTER 6CONSOLIDATED RETURNS
Subchapter AReturns and Payment of Tax
Subchapter BRelated Rules
PART IIN GENERAL
PART IICERTAIN CONTROLLED CORPORATIONS
- § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- § 1563 — Definitions and special rules
- § 1564 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]
Subtitle BEstate and Gift Taxes
CHAPTER 11ESTATE TAX
Subchapter AEstates of Citizens or Residents
PART ITAX IMPOSED
PART IICREDITS AGAINST TAX
- § 2010 — Unified credit against estate tax
- § 2011 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
- § 2012 — Credit for gift tax
- § 2013 — Credit for tax on prior transfers
- § 2014 — Credit for foreign death taxes
- § 2015 — Credit for death taxes on remainders
- § 2016 — Recovery of taxes claimed as credit
PART IIIGROSS ESTATE
- § 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 IVTAXABLE ESTATE
- § 2051 — Definition of taxable estate
- § 2052 — Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- § 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 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
- § 2058 — State death taxes
Subchapter BEstates of Nonresidents Not Citizens
Subchapter CMiscellaneous
- § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- § 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. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
CHAPTER 12GIFT TAX
Subchapter ADetermination of Tax Liability
Subchapter BTransfers
- § 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. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- § 2516 — Certain property settlements
- § 2517 — Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- § 2518 — Disclaimers
- § 2519 — Dispositions of certain life estates
CHAPTER 13TAX ON GENERATION-SKIPPING TRANSFERS
Subchapter ATax Imposed
Subchapter BGeneration-Skipping Transfers
Subchapter CTaxable Amount
Subchapter DGST Exemption
Subchapter EApplicable Rate; Inclusion Ratio
Subchapter FOther Definitions and Special Rules
CHAPTER 14SPECIAL VALUATION RULES
CHAPTER 15GIFTS AND BEQUESTS FROM EXPATRIATES
Subtitle CEmployment Taxes
CHAPTER 21FEDERAL INSURANCE CONTRIBUTIONS ACT
Subchapter ATax on Employees
Subchapter BTax on Employers
Subchapter CGeneral Provisions
- § 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 22RAILROAD RETIREMENT TAX ACT
Subchapter ATax on Employees
Subchapter BTax on Employee Representatives
Subchapter CTax on Employers
Subchapter DGeneral Provisions
Subchapter ETier 2 Tax Rate Determination
CHAPTER 23FEDERAL UNEMPLOYMENT TAX ACT
- § 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 23ARAILROAD UNEMPLOYMENT REPAYMENT TAX
CHAPTER 24COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- § 3401 — Definitions
- § 3402 — Income tax collected at source
- § 3403 — Liability for tax
- § 3404 — Return and payment by governmental employer
- § 3405 — Special rules for pensions, annuities, and certain other deferred income
- § 3406 — Backup withholding
- § 3451 to 3456 — Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
CHAPTER 25GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
- § 3501 — Collection and payment of taxes
- § 3502 — Nondeductibility of taxes in computing taxable income
- § 3503 — Erroneous payments
- § 3504 — Acts to be performed by agents
- § 3505 — Liability of third parties paying or providing for wages
- § 3506 — Individuals providing companion sitting placement services
- § 3507 — Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- § 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
- § 3511 — Certified professional employer organizations
- § 3512 — Treatment of certain persons as employers with respect to motion picture projects
Subtitle DMiscellaneous Excise Taxes
CHAPTER 31RETAIL EXCISE TAXES
[Subchapter ARepealed]
Subchapter BSpecial Fuels
Subchapter CHeavy Trucks and Trailers
CHAPTER 32MANUFACTURERS EXCISE TAXES
Subchapter AAutomotive and Related Items
PART IGAS GUZZLERS
PART IIIPETROLEUM PRODUCTS
Subpart AMotor and Aviation Fuels
Subpart BSpecial Provisions Applicable to Fuels Tax
Subchapter BCoal
Subchapter CCertain Vaccines
Subchapter DRecreational Equipment
PART ISPORTING GOODS
[PART IIREPEALED]
PART IIIFIREARMS
[Subchapter ERepealed]
Subchapter FSpecial Provisions Applicable to Manufacturers Tax
Subchapter GExemptions, Registration, Etc.
- § 4221 — Certain tax-free sales
- § 4222 — Registration
- § 4223 — Special rules relating to further manufacture
- § 4224 — Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
- § 4225 — Exemption of articles manufactured or produced by Indians
- § 4226 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
- § 4227 — Cross reference
CHAPTER 33FACILITIES AND SERVICES
[Subchapter ARepealed]
Subchapter BCommunications
Subchapter CTransportation by Air
PART IPERSONS
PART IIISPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
[Subchapter DRepealed]
Subchapter ESpecial Provisions Applicable to Services and Facilities Taxes
- § 4291 — Cases where persons receiving payment must collect tax
- § 4292 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
- § 4293 — Exemption for United States and possessions
- § 4294, 4295 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
CHAPTER 34TAXES ON CERTAIN INSURANCE POLICIES
Subchapter APolicies Issued By Foreign Insurers
Subchapter BInsured and Self-Insured Health Plans
CHAPTER 35TAXES ON WAGERING
Subchapter ATax on Wagers
Subchapter BOccupational Tax
Subchapter CMiscellaneous Provisions
CHAPTER 36CERTAIN OTHER EXCISE TAXES
Subchapter AHarbor Maintenance Tax
Subchapter BTransportation by Water
Subchapter CRemittance Transfers
Subchapter DTax on Use of Certain Vehicles
[Subchapter ERepealed]
CHAPTER 37REPURCHASE OF CORPORATE STOCK
[CHAPTER 38REPEALED]
- § 4521 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4531, 4532 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4541, 4542 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4551 to 4553 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4561, 4562 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4571, 4572 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4581, 4582 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4591 to 4597 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
- § 4601 to 4603 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
CHAPTER 38ENVIRONMENTAL TAXES
Subchapter ATax on Petroleum
Subchapter BTax on Certain Chemicals
Subchapter CTax on Certain Imported Substances
Subchapter DOzone-Depleting Chemicals, Etc.
CHAPTER 39REGISTRATION-REQUIRED OBLIGATIONS
CHAPTER 40GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- § 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 41PUBLIC CHARITIES
CHAPTER 42PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Subchapter APrivate Foundations
- § 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 BBlack Lung Benefit Trusts
Subchapter CPolitical Expenditures of Section 501(c)(3) Organizations
Subchapter DFailure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Subchapter EAbatement of First and Second Tier Taxes in Certain Cases
Subchapter FTax Shelter Transactions
Subchapter GDonor Advised Funds
Subchapter HExcise Tax Based on Investment Income of Private Colleges and Universities
CHAPTER 43QUALIFIED PENSION, ETC., PLANS
- § 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. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- § 4978B — Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- § 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. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- § 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 — Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]
CHAPTER 44QUALIFIED INVESTMENT ENTITIES
CHAPTER 45PROVISIONS RELATING TO EXPATRIATED ENTITIES
CHAPTER 46GOLDEN PARACHUTE PAYMENTS
CHAPTER 47CERTAIN GROUP HEALTH PLANS
CHAPTER 48MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
CHAPTER 49COSMETIC SERVICES
CHAPTER 50FOREIGN PROCUREMENT
CHAPTER 50ADESIGNATED DRUGS
Subtitle EAlcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 51DISTILLED SPIRITS, WINES, AND BEER
Subchapter AGallonage and Occupational Taxes
PART IGALLONAGE TAXES
Subpart ADistilled Spirits
- § 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. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
- § 5010 — Credit for wine content and for flavors content
- § 5011 — Income tax credit for average cost of carrying excise tax
[Subpart BRepealed]
Subpart CWines
Subpart DBeer
Subpart EGeneral Provisions
- § 5061 — Method of collecting tax
- § 5062 — Refund and drawback in case of exportation
- § 5063 — Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
- § 5064 — Losses resulting from disaster, vandalism, or malicious mischief
- § 5065 — Territorial extent of law
- § 5066 — Distilled spirits for use of foreign embassies, legations, etc.
- § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- § 5068 — Cross reference
PART IIMISCELLANEOUS PROVISIONS
Subpart AManufacturers of Stills
Subpart BNonbeverage Domestic Drawback Claimants
Subpart CRecordkeeping and Registration by Dealers
Subpart DOther Provisions
Subchapter BQualification Requirements for Distilled Spirits Plants
- § 5171 — Establishment
- § 5172 — Application
- § 5173 — Bonds
- § 5174 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
- § 5175 — Export bonds
- § 5176 — New or renewed bonds
- § 5177 — Other provisions relating to bonds
- § 5178 — Premises of distilled spirits plants
- § 5179 — Registration of stills
- § 5180 — Signs
- § 5181 — Distilled spirits for fuel use
- § 5182 — Cross references
Subchapter COperation of Distilled Spirits Plants
PART IGENERAL PROVISIONS
PART IIOPERATIONS ON BONDED PREMISES
Subpart AGeneral
- § 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 BProduction
Subpart CStorage
- § 5231 — Entry for deposit
- § 5232 — Imported distilled spirits
- § 5233 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
- § 5234 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
- § 5235 — Bottling of alcohol for industrial purposes
- § 5236 — Discontinuance of storage facilities and transfer of distilled spirits
Subchapter DIndustrial Use of Distilled Spirits
Subchapter EGeneral Provisions Relating to Distilled Spirits
PART IRETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
PART IIREGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
PART IIIMISCELLANEOUS PROVISIONS
- § 5311 — Detention of containers
- § 5312 — Production and use of distilled spirits for experimental research
- § 5313 — Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- § 5314 — Special applicability of certain provisions
- § 5315 — Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
Subchapter FBonded and Taxpaid Wine Premises
PART IESTABLISHMENT
PART IIOPERATIONS
- § 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 IIICELLAR TREATMENT AND CLASSIFICATION OF WINE
- § 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
Subchapter GBreweries
PART IESTABLISHMENT
PART IIOPERATIONS
- § 5411 — Use of brewery
- § 5412 — Removal of beer in containers or by pipeline
- § 5413 — Brewers procuring beer from other brewers
- § 5414 — Transfer of beer between bonded facilities
- § 5415 — Records and returns
- § 5416 — Definitions of package and packaging
- § 5417 — Pilot brewing plants
- § 5418 — Beer imported in bulk
Subchapter HMiscellaneous Plants and Warehouses
PART IVINEGAR PLANTS
PART IIVOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
Subchapter IMiscellaneous General Provisions
- § 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 JPenalties, Seizures, and Forfeitures Relating to Liquors
PART IPENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
- § 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 IIPENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
PART IIIPENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
- § 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. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
PART IVPENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
- § 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. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- § 5690 — Definition of the term “person”
CHAPTER 52TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subchapter ADefinitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Subchapter BQualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter COperations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Subchapter DOccupational Tax
Subchapter ERecords of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Subchapter FGeneral Provisions
- § 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 GPenalties and Forfeitures
CHAPTER 53MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subchapter ATaxes
PART ISPECIAL (OCCUPATIONAL) TAXES
PART IITAX ON TRANSFERRING FIREARMS
PART IIITAX ON MAKING FIREARMS
Subchapter BGeneral Provisions and Exemptions
PART IGENERAL PROVISIONS
Subchapter CProhibited Acts
Subchapter DPenalties and Forfeitures
CHAPTER 54GREENMAIL
CHAPTER 55STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subtitle FProcedure and Administration
CHAPTER 61INFORMATION AND RETURNS
Subchapter AReturns and Records
PART IRECORDS, STATEMENTS, AND SPECIAL RETURNS
PART IITAX RETURNS OR STATEMENTS
Subpart AGeneral Requirement
Subpart BIncome Tax Returns
- § 6012 — Persons required to make returns of income
- § 6013 — Joint returns of income tax by husband and wife
- § 6014 — Income tax return—tax not computed by taxpayer
- § 6015 — Relief from joint and several liability on joint return
- § 6016 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
- § 6017 — Self-employment tax returns
- § 6017A — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
Subpart CEstate and Gift Tax Returns
PART IIIINFORMATION RETURNS
Subpart AInformation Concerning Persons Subject to Special Provisions
- § 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 — Basis information to persons acquiring property from decedent
- § 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
- § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 — Returns required in connection with certain options
- § 6039A — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- § 6039B — Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
- § 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 Native Corporations
- § 6039I — Returns and records with respect to employer-owned life insurance contracts
- § 6039J — Information reporting with respect to Commodity Credit Corporation transactions
- § 6039K — Returns with respect to qualified opportunity funds and qualified rural opportunity funds
- § 6039L — Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
- § 6040 — Cross references
Subpart BInformation Concerning Transactions With Other Persons
- § 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. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
- § 6050A — Reporting requirements of certain fishing boat operators
- § 6050AA — Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
- § 6050B — Returns relating to unemployment compensation
- § 6050C — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- § 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
- § 6050X — Information with respect to certain fines, penalties, and other amounts
- § 6050Y — Returns relating to certain life insurance contract transactions
- § 6050Z — Reports relating to long-term care premium statements
Subpart CInformation Regarding Wages Paid Employees
Subpart DInformation Regarding Health Insurance Coverage
Subpart ERegistration of and Information Concerning Pension, Etc., Plans
Subpart FInformation Concerning Tax Return Preparers
PART IVSIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
PART VTIME FOR FILING RETURNS AND OTHER DOCUMENTS
- § 6071 — Time for filing returns and other documents
- § 6072 — Time for filing income tax returns
- § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
- § 6074 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
- § 6075 — Time for filing estate and gift tax returns
- § 6076 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
PART VIEXTENSION OF TIME FOR FILING RETURNS
PART VIIPLACE FOR FILING RETURNS OR OTHER DOCUMENTS
PART VIIIDESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
Subchapter BMiscellaneous Provisions
- § 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. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
- § 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
CHAPTER 62TIME AND PLACE FOR PAYING TAX
Subchapter APlace and Due Date for Payment of Tax
- § 6151 — Time and place for paying tax shown on returns
- § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
- § 6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
- § 6154 — Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
- § 6155 — Payment on notice and demand
- § 6156 — Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
- § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
- § 6158 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
- § 6159 — Agreements for payment of tax liability in installments
Subchapter BExtensions of Time for Payment
- § 6161 — Extension of time for paying tax
- § 6162 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
- § 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. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
- § 6167 — Extension of time for payment of tax attributable to recovery of foreign expropriation losses
CHAPTER 63ASSESSMENT
Subchapter AIn General
- § 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 BDeficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
Subchapter CTreatment of Partnerships
PART IIN GENERAL
PART IIPARTNERSHIP ADJUSTMENTS
PART IIIPROCEDURE
PART IVDEFINITIONS AND SPECIAL RULES
CHAPTER 64COLLECTION
Subchapter AGeneral Provisions
Subchapter BReceipt of Payment
- § 6311 — Payment of tax by commercially acceptable means
- § 6312 — Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
- § 6313 — Fractional parts of a cent
- § 6314 — Receipt for taxes
- § 6315 — Payments of estimated income tax
- § 6316 — Payment by foreign currency
- § 6317 — Payments of Federal unemployment tax for calendar quarter
Subchapter CLien for Taxes
PART IDUE PROCESS FOR LIENS
PART IILIENS
- § 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 DSeizure of Property for Collection of Taxes
PART IDUE PROCESS FOR COLLECTIONS
PART IILEVY
- § 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
CHAPTER 65ABATEMENTS, CREDITS, AND REFUNDS
Subchapter AProcedure in General
- § 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 BRules of Special Application
- § 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 — Elective payment of applicable credits
- § 6418 — Transfer of certain credits
- § 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. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- § 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 — 2020 recovery rebates for individuals
- § 6428A — Additional 2020 recovery rebates for individuals
- § 6428B — 2021 recovery rebates to individuals
- § 6429 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
- § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 — Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- § 6432 — Continuation coverage premium assistance
- § 6433 — Saver’s Match
- § 6434 — Trump accounts contribution pilot program
- § 6435 — Dyed fuel
CHAPTER 66LIMITATIONS
Subchapter ALimitations on Assessment and Collection
Subchapter BLimitations on Credit or Refund
Subchapter CMitigation of Effect of Period of Limitations
Subchapter DPeriods of Limitation in Judicial Proceedings
CHAPTER 67INTEREST
Subchapter AInterest on Underpayments
Subchapter BInterest on Overpayments
Subchapter CDetermination of Interest Rate; Compounding of Interest
Subchapter DNotice Requirements
CHAPTER 68ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter AAdditions to the Tax and Additional Amounts
PART IGENERAL PROVISIONS
- § 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 — Improper claim for Trump account contribution pilot program credit
- § 6659A to 6661 — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
PART IIACCURACY-RELATED AND FRAUD PENALTIES
PART IIIAPPLICABLE RULES
Subchapter BAssessable Penalties
PART IGENERAL PROVISIONS
- § 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. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- § 6680 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
- § 6681 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
- § 6682 — False information with respect to withholding
- § 6683 — Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
- § 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. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- § 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
- § 6695B — Penalty for substantial misstatements on certification provided by supplier
- § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- § 6697 — Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
- § 6698 — Failure to file partnership return
- § 6698A — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- § 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. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- § 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 continuation coverage premium assistance
PART IIFAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
- § 6721 — Failure to file correct information returns
- § 6722 — Failure to furnish correct payee statements
- § 6723 — Failure to comply with other information reporting requirements
- § 6724 — Waiver; definitions and special rules
- § 6725 — Failure to report information under section 4101
- § 6726 — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
Subchapter CProcedural Requirements
CHAPTER 69GENERAL PROVISIONS RELATING TO STAMPS
- § 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 70JEOPARDY, RECEIVERSHIPS, ETC.
Subchapter AJeopardy
PART ITERMINATION OF TAXABLE YEAR
PART IIJEOPARDY ASSESSMENTS
PART IIISPECIAL RULES WITH RESPECT TO CERTAIN CASH
CHAPTER 71TRANSFEREES AND FIDUCIARIES
CHAPTER 72LICENSING AND REGISTRATION
Subchapter ALicensing
Subchapter BRegistration
CHAPTER 73BONDS
CHAPTER 74CLOSING AGREEMENTS AND COMPROMISES
CHAPTER 75CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter ACrimes
PART IGENERAL PROVISIONS
- § 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 IIPENALTIES APPLICABLE TO CERTAIN TAXES
- § 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. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- § 7234 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- § 7235 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7236 — Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- § 7237, 7238 — Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- § 7239 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7240 — Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- § 7241 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
Subchapter BOther Offenses
- § 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. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- § 7264 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7265 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- § 7266 — Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- § 7267 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 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. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7275 — Penalty for offenses relating to certain airline tickets and advertising
Subchapter CForfeitures
PART IPROPERTY SUBJECT TO FORFEITURE
PART IIPROVISIONS COMMON TO FORFEITURES
- § 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 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
- § 7327 — Customs laws applicable
- § 7328 — Cross references
Subchapter DMiscellaneous Penalty and Forfeiture Provisions
- § 7341 — Penalty for sales to evade tax
- § 7342 — Penalty for refusal to permit entry or examination
- § 7343 — Definition of term “person”
- § 7344 — Extended application of penalties relating to officers of the Treasury Department
- § 7345 — Revocation or denial of passport in case of certain tax delinquencies
CHAPTER 76JUDICIAL PROCEEDINGS
Subchapter ACivil Actions by the United States
- § 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 BProceedings by Taxpayers and Third Parties
- § 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 CThe Tax Court
PART IORGANIZATION AND JURISDICTION
- § 7441 — Status
- § 7442 — Jurisdiction
- § 7443 — Membership
- § 7443A — Special trial judges
- § 7443B — Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
- § 7444 — Organization
- § 7445 — Offices
- § 7446 — Times and places of sessions
- § 7447 — Retirement
- § 7447A — Retirement for special trial judges
- § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
PART IIPROCEDURE
- § 7451 — Petitions
- § 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
- § 7466 — Judicial conduct and disability procedures
PART IIIMISCELLANEOUS PROVISIONS
PART IVDECLARATORY JUDGMENTS
- § 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 DCourt Review of Tax Court Decisions
Subchapter EBurden of Proof
CHAPTER 77MISCELLANEOUS PROVISIONS
- § 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 Federally declared disaster, significant fire, 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. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 7512 — Separate accounting for certain collected taxes, etc.
- § 7513 — Reproduction of returns and other documents
- § 7514 — Authority to prescribe or modify seals
- § 7515 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- § 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
- § 7526A — Return preparation programs for applicable taxpayers
- § 7527 — Advance payment of credit for health insurance costs of eligible individuals
- § 7527A — Advance payment of child tax credit
- § 7528 — Internal Revenue Service user fees
- § 7529 — Notification of suspected identity theft
- § 7530 — Application of earned income tax credit to possessions of the United States
CHAPTER 78DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Subchapter AExamination and Inspection
- § 7601 — Canvass of districts for taxable persons and objects
- § 7602 — Examination of books and witnesses
- § 7603 — Service of summons
- § 7604 — Enforcement of summons
- § 7605 — Time and place of examination
- § 7606 — Entry of premises for examination of taxable objects
- § 7607 — Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- § 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 BGeneral Powers and Duties
[Subchapter CRepealed]
CHAPTER 79DEFINITIONS
- § 7701 — Definitions
- § 7702 — Life insurance contract defined
- § 7702A — Modified endowment contract defined
- § 7702B — Treatment of qualified long-term care insurance
- § 7703 — Determination of marital status
- § 7704 — Certain publicly traded partnerships treated as corporations
- § 7705 — Certified professional employer organizations
CHAPTER 80GENERAL RULES
Subchapter AApplication of Internal Revenue Laws
- § 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
- § 7812 — Streamlined critical pay authority for information technology positions
Subchapter BEffective Date and Related Provisions
Subchapter CProvisions Affecting More Than One Subtitle
Subtitle GThe Joint Committee on Taxation
CHAPTER 91ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
CHAPTER 92POWERS AND DUTIES OF THE JOINT COMMITTEE
Subtitle HFinancing of Presidential Election Campaigns
CHAPTER 95PRESIDENTIAL ELECTION CAMPAIGN FUND
- § 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 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212]
CHAPTER 96PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
- § 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
Subtitle ITrust Fund Code
CHAPTER 98TRUST FUND CODE
Subchapter AEstablishment of Trust Funds
- § 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 BGeneral Provisions
Subtitle JCoal Industry Health Benefits
CHAPTER 99COAL INDUSTRY HEALTH BENEFITS
Subchapter ADefinitions of General Applicability
Subchapter BCombined Benefit Fund
PART IESTABLISHMENT AND BENEFITS
PART IIFINANCING
PART IIIENFORCEMENT
PART IVOTHER PROVISIONS
Subchapter CHealth Benefits of Certain Miners
PART IINDIVIDUAL EMPLOYER PLANS
PART II1992 UMWA BENEFIT PLAN
Subchapter DOther Provisions
Subtitle KGroup Health Plan Requirements
CHAPTER 100GROUP HEALTH PLAN REQUIREMENTS
Subchapter ARequirements Relating to Portability, Access, and Renewability
- § 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 BOther Requirements
- § 9811 — Standards relating to benefits for mothers and newborns
- § 9812 — Parity in mental health and substance use disorder benefits
- § 9813 — Coverage of dependent students on medically necessary leave of absence
- § 9815 — Additional market reforms
- § 9816 — Preventing surprise medical bills
- § 9817 — Ending surprise air ambulance bills
- § 9818 — Continuity of care
- § 9819 — Maintenance of price comparison tool
- § 9820 — Protecting patients and improving the accuracy of provider directory information
- § 9822 — Other patient protections
- § 9823 — Air ambulance report requirements
- § 9824 — Increasing transparency by removing gag clauses on price and quality information
- § 9825 — Reporting on pharmacy benefits and drug costs
- § 9826 — Oversight of entities that provide pharmacy benefit management services