Title 26 — INTERNAL REVENUE CODE

• § 1— Tax imposed
• § 2— Definitions and special rules
• § 3— Tax tables for individuals
• § 5— Cross references relating to tax on individuals
• § 11— Tax imposed
• § 12— Cross references relating to tax on corporations
• § 15— Effect of changes
• § 21— Expenses for household and dependent care services necessary 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
• § 27— Taxes of foreign countries and possessions of the United States
• § 30B— Alternative motor vehicle credit
• § 30C— Alternative fuel vehicle refueling property credit
• § 30D— Clean vehicle credit
• § 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
• § 36B— Refundable credit for coverage under a qualified health plan
• § 37— Overpayments of tax
• § 38— General business credit
• § 39— Carryback and carryforward of unused credits
• § 40— Alcohol, etc., used as fuel
• § 40A— Biodiesel and renewable diesel used as fuel
• § 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
• § 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
• § 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
• § 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
• § 51— Amount of credit
• § 52— Special rules
• § 53— Credit for prior year minimum tax liability
• § 55— Alternative minimum tax imposed
• § 56— Adjustments in computing alternative minimum taxable income
• § 56A— Adjusted financial statement income
• § 57— Items of tax preference
• § 58— Denial of certain losses
• § 59— Other definitions and special rules
• § 59A— Tax on base erosion payments of taxpayers with substantial gross receipts
• § 61— Gross income defined
• § 62— Adjusted gross income defined
• § 63— Taxable income defined
• § 64— Ordinary income defined
• § 65— Ordinary loss defined
• § 66— Treatment of community income
• § 67— 2-percent floor on miscellaneous itemized deductions
• § 68— Overall limitation on itemized deductions
• § 72— Annuities; certain proceeds of endowment and life insurance contracts
• § 73— Services of child
• § 74— Prizes and awards
• § 75— Dealers in tax-exempt securities
• § 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
• § 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
• § 90— Illegal Federal irrigation subsidies
• § 91— Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
• § 101— Certain death benefits
• § 102— Gifts and inheritances
• § 103— Interest on State and local bonds
• § 104— Compensation for injuries or sickness
• § 105— Amounts received under accident and health plans
• § 106— Contributions by employer to accident and health plans
• § 107— Rental value of parsonages
• § 108— Income from discharge of indebtedness
• § 109— Improvements by lessee on lessor’s property
• § 110— Qualified lessee construction allowances for short-term leases
• § 111— Recovery of tax benefit items
• § 112— Certain combat zone compensation of members of the Armed Forces
• § 115— Income of States, municipalities, etc.
• § 117— Qualified scholarships
• § 118— Contributions to the capital of a corporation
• § 119— Meals or lodging furnished for the convenience of the employer
• § 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
• § 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
• § 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
• § 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
• § 148— Arbitrage
• § 149— Bonds must be registered to be tax exempt; other requirements
• § 150— Definitions and special rules
• § 151— Allowance of deductions for personal exemptions
• § 152— Dependent defined
• § 153— Cross references
• § 161— Allowance of deductions
• § 162— Trade or business expenses
• § 163— Interest
• § 164— Taxes
• § 165— Losses
• § 166— Bad debts
• § 167— Depreciation
• § 168— Accelerated cost recovery system
• § 169— Amortization of pollution control facilities
• § 170— Charitable, etc., contributions and gifts
• § 171— Amortizable bond premium
• § 172— Net operating loss deduction
• § 173— Circulation expenditures
• § 174— 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
• § 178— Amortization of cost of acquiring a lease
• § 179— Election to expense certain depreciable business assets
• § 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
• § 183— Activities not engaged in for profit
• § 186— Recoveries of damages for antitrust violations, etc.
• § 190— Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• § 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
• § 199A— Qualified business income
• § 211— Allowance of deductions
• § 212— Expenses for production of income
• § 213— Medical, dental, etc., expenses
• § 216— Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• § 217— Moving expenses
• § 219— Retirement savings
• § 220— Archer MSAs
• § 221— Interest on education loans
• § 223— Health savings accounts
• § 224— Qualified tips
• § 225— Qualified overtime compensation
• § 226— Cross reference
• § 241— Allowance of special deductions
• § 243— Dividends received by corporations
• § 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
• § 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
• § 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
• § 279— Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• § 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
• § 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
• § 281— Terminal railroad corporations and their shareholders
• § 291— Special rules relating to corporate preference items
• § 301— Distributions of property
• § 302— Distributions in redemption of stock
• § 303— Distributions in redemption of stock to pay death taxes
• § 304— Redemption through use of related corporations
• § 305— Distributions of stock and stock rights
• § 306— Dispositions of certain stock
• § 307— Basis of stock and stock rights acquired in distributions
• § 311— Taxability of corporation on distribution
• § 312— Effect on earnings and profits
• § 316— Dividend defined
• § 317— Other definitions
• § 318— Constructive ownership of stock
• § 331— Gain or loss to shareholder in corporate liquidations
• § 332— Complete liquidations of subsidiaries
• § 334— Basis of property received in liquidations
• § 336— Gain or loss recognized on property distributed in complete liquidation
• § 337— Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• § 338— Certain stock purchases treated as asset acquisitions
• § 346— Definition and special rule
• § 351— Transfer to corporation controlled by transferor
• § 354— Exchanges of stock and securities in certain reorganizations
• § 355— Distribution of stock and securities of a controlled corporation
• § 356— Receipt of additional consideration
• § 357— Assumption of liability
• § 358— Basis to distributees
• § 361— Nonrecognition of gain or loss to corporations; treatment of distributions
• § 362— Basis to corporations
• § 367— Foreign corporations
• § 368— Definitions relating to corporate reorganizations
• § 381— Carryovers in certain corporate acquisitions
• § 382— Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• § 383— Special limitations on certain excess credits, etc.
• § 384— Limitation on use of preacquisition losses to offset built-in gains
• § 385— Treatment of certain interests in corporations as stock or indebtedness
• § 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
• § 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
• § 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
• § 418E— Insolvent plans
• § 419— Treatment of funded welfare benefit plans
• § 419A— Qualified asset account; limitation on additions to account
• § 420— Transfers of excess pension assets to retiree health accounts
• § 421— General rules
• § 422— Incentive stock options
• § 423— Employee stock purchase plans
• § 424— Definitions and special rules
• § 430— Minimum funding standards for single-employer defined benefit pension plans
• § 431— Minimum funding standards for multiemployer plans
• § 432— Additional funding rules for multiemployer plans in endangered status or critical status
• § 433— Minimum funding standards for CSEC plans
• § 436— Funding-based limits on benefits and benefit accruals under single-employer plans
• § 441— Period for computation of taxable income
• § 442— Change of annual accounting period
• § 443— Returns for a period of less than 12 months
• § 444— Election of taxable year other than required taxable year
• § 446— General rule for methods of accounting
• § 447— Method of accounting for corporations engaged in farming
• § 448— Limitation on use of cash method of accounting
• § 451— General rule for taxable year of inclusion
• § 453— Installment method
• § 453A— Special rules for nondealers
• § 453B— Gain or loss on disposition of installment obligations
• § 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
• § 461— General rule for taxable year of deduction
• § 464— Limitations on deductions for certain farming expenses
• § 465— Deductions limited to amount at risk
• § 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
• § 471— General rule for inventories
• § 472— Last-in, first-out inventories
• § 473— Qualified liquidations of LIFO inventories
• § 474— Simplified dollar-value LIFO method for certain small businesses
• § 475— Mark to market accounting method for dealers in securities
• § 481— Adjustments required by changes in method of accounting
• § 482— Allocation of income and deductions among taxpayers
• § 483— Interest on certain deferred payments
• § 501— Exemption from tax on corporations, certain trusts, etc.
• § 502— Feeder organizations
• § 503— Requirements for exemption
• § 504— Status after organization ceases to qualify for exemption 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)
• § 507— Termination of private foundation status
• § 508— Special rules with respect to section 501(c)(3) organizations
• § 509— Private foundation defined
• § 511— Imposition of tax on unrelated business income of charitable, etc., organizations
• § 512— Unrelated business taxable income
• § 513— Unrelated trade or business
• § 514— Unrelated debt-financed income
• § 515— Taxes of foreign countries and possessions of the United States
• § 521— Exemption of farmers’ cooperatives from tax
• § 526— Shipowners’ protection and indemnity associations
• § 527— Political organizations
• § 528— Certain homeowners associations
• § 529— Qualified tuition programs
• § 529A— Qualified ABLE programs
• § 530— Coverdell education savings accounts
• § 530A— Trump accounts
• § 531— Imposition of accumulated earnings tax
• § 532— Corporations subject to accumulated earnings tax
• § 533— Evidence of purpose to avoid income tax
• § 534— Burden of proof
• § 535— Accumulated taxable income
• § 536— Income not placed on annual basis
• § 537— Reasonable needs of the business
• § 541— Imposition of personal holding company tax
• § 542— Definition of personal holding company
• § 543— Personal holding company income
• § 544— Rules for determining stock ownership
• § 545— Undistributed personal holding company income
• § 546— Income not placed on annual basis
• § 547— Deduction for deficiency dividends
• § 561— Definition of deduction for dividends paid
• § 562— Rules applicable in determining dividends eligible for dividends paid deduction
• § 563— Rules relating to dividends paid after close of taxable year
• § 564— Dividend carryover
• § 565— Consent dividends
• § 581— Definition of bank
• § 582— Bad debts, losses, and gains with respect to securities held by financial institutions
• § 584— Common trust funds
• § 585— Reserves for losses on loans of banks
• § 591— Deduction for dividends paid on deposits
• § 593— Reserves for losses on loans
• § 594— Alternative tax for mutual savings banks conducting life insurance business
• § 597— Treatment of transactions in which Federal financial assistance provided
• § 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
• § 616— Development expenditures
• § 617— Deduction and recapture of certain mining exploration expenditures
• § 631— Gain or loss in the case of timber, coal, or domestic iron ore
• § 636— Income tax treatment of mineral production payments
• § 638— Continental shelf areas
• § 641— Imposition of tax
• § 642— Special rules for credits and deductions
• § 643— Definitions applicable to subparts A, B, C, and D
• § 644— Taxable year of trusts
• § 645— Certain revocable trusts treated as part of estate
• § 646— Tax treatment of electing Alaska Native Settlement Trusts
• § 651— Deduction for trusts distributing current income only
• § 652— Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• § 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
• § 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
• § 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
• § 681— Limitation on charitable deduction
• § 683— Use of trust as an exchange fund
• § 684— Recognition of gain on certain transfers to certain foreign trusts and estates
• § 685— Treatment of funeral trusts
• § 691— Recipients of income in respect of decedents
• § 692— Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• § 701— Partners, not partnership, subject to tax
• § 702— Income and credits of partner
• § 703— Partnership computations
• § 704— Partner’s distributive share
• § 705— Determination of basis of partner’s interest
• § 706— Taxable years of partner and partnership
• § 707— Transactions between partner and partnership
• § 708— Continuation of partnership
• § 709— Treatment of organization and syndication fees
• § 721— Nonrecognition of gain or loss on contribution
• § 722— Basis of contributing partner’s interest
• § 723— Basis of property contributed to partnership
• § 724— Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• § 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
• § 741— Recognition and character of gain or loss on sale or exchange
• § 742— Basis of transferee partner’s interest
• § 743— Special rules where section 754 election or substantial built-in loss
• § 751— Unrealized receivables and inventory items
• § 752— Treatment of certain liabilities
• § 753— Partner receiving income in respect of decedent
• § 754— Manner of electing optional adjustment to basis of partnership property
• § 755— Rules for allocation of basis
• § 761— Terms defined
• § 801— Tax imposed
• § 803— Life insurance gross income
• § 804— Life insurance deductions
• § 805— General deductions
• § 807— Rules for certain reserves
• § 808— Policyholder dividends deduction
• § 811— Accounting provisions
• § 812— Definition of company’s share and policyholder’s share
• § 814— Contiguous country branches of domestic life insurance companies
• § 816— Life insurance company defined
• § 817— Treatment of variable contracts
• § 817A— Special rules for modified guaranteed contracts
• § 818— Other definitions and special rules
• § 831— Tax on insurance companies other than life insurance companies
• § 832— Insurance company taxable income
• § 833— Treatment of Blue Cross and Blue Shield organizations, etc.
• § 834— Determination of taxable investment income
• § 835— Election by reciprocal
• § 841— Credit for foreign taxes
• § 842— Foreign companies carrying on insurance business
• § 843— Annual accounting period
• § 845— Certain reinsurance agreements
• § 846— Discounted unpaid losses defined
• § 848— Capitalization of certain policy acquisition expenses
• § 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
• § 856— Definition of real estate investment trust
• § 857— Taxation of real estate investment trusts and their beneficiaries
• § 858— Dividends paid by real estate investment trust after close of taxable year
• § 859— Adoption of annual accounting period
• § 860— Deduction for deficiency dividends
• § 860A— Taxation of REMIC’s
• § 860B— Taxation of holders of regular interests
• § 860C— Taxation of residual interests
• § 860D— REMIC defined
• § 860E— Treatment of income in excess of daily accruals on residual interests
• § 860F— Other rules
• § 860G— Other definitions and special rules
• § 861— Income from sources within the United States
• § 862— Income from sources without the United States
• § 863— Special rules for determining source
• § 864— Definitions and special rules
• § 865— Source rules for personal property sales
• § 871— Tax on nonresident alien individuals
• § 872— Gross income
• § 873— Deductions
• § 874— Allowance of deductions and credits
• § 875— Partnerships; beneficiaries of estates and trusts
• § 876— Alien residents of Puerto Rico, Guam, American Samoa, or 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
• § 881— Tax on income of foreign corporations not connected with United States business
• § 882— Tax on income of foreign corporations connected with United States business
• § 883— Exclusions from gross income
• § 884— Branch profits tax
• § 885— Cross references
• § 887— Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
• § 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
• § 901— Taxes of foreign countries and of possessions of United States
• § 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
• § 911— Citizens or residents of the United States living abroad
• § 912— Exemption for certain allowances
• § 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
• § 937— Residence and source rules involving possessions
• § 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
• § 956— Investment of earnings in United States property
• § 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
• § 964— Miscellaneous provisions
• § 965— Treatment of deferred foreign income upon transition to participation exemption system of taxation
• § 970— Reduction of subpart F income of export trade corporations
• § 971— Definitions
• § 982— Admissibility of documentation maintained in foreign countries
• § 985— Functional currency
• § 986— Determination of foreign taxes and foreign corporation’s earnings and profits
• § 987— Branch transactions
• § 988— Treatment of certain foreign currency transactions
• § 989— Other definitions and special rules
• § 991— Taxation of a domestic international sales corporation
• § 992— Requirements of a domestic international sales corporation
• § 993— Definitions and special rules
• § 994— Inter-company pricing rules
• § 995— Taxation of DISC income to shareholders
• § 996— Rules for allocation in the case of distributions and losses
• § 997— Special subchapter C rules
• § 999— Reports by taxpayers; determinations
• § 1001— Determination of amount of and recognition of gain or loss
• § 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
• § 1019— Property on which lessee has made improvements
• § 1021— Sale of annuities
• § 1023— Cross references
• § 1031— Exchange of real property held for productive use or investment
• § 1032— Exchange of stock for property
• § 1033— Involuntary conversions
• § 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
• § 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
• § 1045— Rollover of gain from qualified small business stock to another qualified small business stock
• § 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
• § 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
• § 1091— Loss from wash sales of stock or securities
• § 1092— Straddles
• § 1202— Partial exclusion for gain from certain small business stock
• § 1211— Limitation on capital losses
• § 1212— Capital loss carrybacks and carryovers
• § 1221— Capital asset defined
• § 1222— Other terms relating to capital gains and losses
• § 1223— Holding period of property
• § 1231— Property used in the trade or business and involuntary conversions
• § 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
• § 1239— Gain from sale of depreciable property between certain related taxpayers
• § 1241— Cancellation of lease or distributor’s agreement
• § 1242— Losses on small business investment company stock
• § 1243— Loss of small business investment company
• § 1244— Losses on small business stock
• § 1245— Gain from dispositions of certain depreciable property
• § 1248— Gain from certain sales or exchanges of stock in certain foreign corporations
• § 1249— Gain from certain sales or exchanges of patents, etc., to foreign corporations
• § 1250— Gain from dispositions of certain depreciable realty
• § 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
• § 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
• § 1276— Disposition gain representing accrued market discount treated as ordinary income
• § 1277— Deferral of interest deduction allocable to accrued market discount
• § 1278— Definitions and special rules
• § 1281— Current inclusion in income of discount on certain short-term obligations
• § 1282— Deferral of interest deduction allocable to accrued discount
• § 1283— Definitions and special rules
• § 1286— Tax treatment of stripped bonds
• § 1287— Denial of capital gain treatment for gains on certain obligations not in registered form
• § 1288— Treatment of original issue discount on tax-exempt obligations
• § 1291— Interest on tax deferral
• § 1293— Current taxation of income from qualified electing funds
• § 1294— Election to extend time for payment of tax on undistributed earnings
• § 1295— Qualified electing fund
• § 1296— Election of mark to market for marketable stock
• § 1297— Passive foreign investment company
• § 1298— Special rules
• § 1301— Averaging of farm income
• § 1311— Correction of error
• § 1312— Circumstances of adjustment
• § 1313— Definitions
• § 1314— Amount and method of adjustment
• § 1341— Computation of tax where taxpayer restores substantial amount held under claim of right
• § 1351— Treatment of recoveries of foreign expropriation losses
• § 1352— Alternative tax on qualifying shipping activities
• § 1353— Notional shipping income
• § 1354— Alternative tax election; revocation; termination
• § 1355— Definitions and special rules
• § 1356— Qualifying shipping activities
• § 1357— Items not subject to regular tax; depreciation; interest
• § 1358— Allocation of credits, income, and deductions
• § 1359— Disposition of qualifying vessels
• § 1361— S corporation defined
• § 1362— Election; revocation; termination
• § 1363— Effect of election on corporation
• § 1366— Pass-thru of items to shareholders
• § 1367— Adjustments to basis of stock of shareholders, etc.
• § 1368— Distributions
• § 1371— Coordination with subchapter C
• § 1372— Partnership rules to apply for fringe benefit purposes
• § 1373— Foreign income
• § 1374— Tax imposed on certain built-in gains
• § 1375— Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• § 1377— Definitions and special rule
• § 1378— Taxable year of S corporation
• § 1379— Transitional rules on enactment
• § 1381— Organizations to which part applies
• § 1382— Taxable income of cooperatives
• § 1383— Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
• § 1385— Amounts includible in patron’s gross income
• § 1388— Definitions; special rules
• § 1391— Designation procedure
• § 1392— Eligibility criteria
• § 1393— Definitions and special rules
• § 1394— Tax-exempt enterprise zone facility bonds
• § 1396— Empowerment zone employment credit
• § 1397— Other definitions and special rules
• § 1397A— Increase in expensing under section 179
• § 1397B— Nonrecognition of gain on rollover of empowerment zone investments
• § 1397C— Enterprise zone business defined
• § 1397D— Qualified zone property defined
• § 1397F— Regulations
• § 1398— Rules relating to individuals’ title 11 cases
• § 1399— No separate taxable entities for partnerships, corporations, etc.
• § 1400Z–1— Designation
• § 1400Z–2— Special rules for capital gains invested in opportunity zones
• § 1401— Rate of tax
• § 1402— Definitions
• § 1403— Miscellaneous provisions
• § 1411— Imposition of tax
• § 1441— Withholding of tax on nonresident aliens
• § 1442— Withholding of tax on foreign corporations
• § 1443— Foreign tax-exempt organizations
• § 1444— Withholding on Virgin Islands source income
• § 1445— Withholding of tax on dispositions of United States real property interests
• § 1446— Withholding of tax on foreign partners’ share of effectively connected income
• § 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
• § 1471— Withholdable payments to foreign financial institutions
• § 1472— Withholdable payments to other foreign entities
• § 1473— Definitions
• § 1474— Special rules
• § 1501— Privilege to file consolidated returns
• § 1502— Regulations
• § 1503— Computation and payment of tax
• § 1504— Definitions
• § 1505— Cross references
• § 1552— Earnings and profits
• § 1561— Limitation on accumulated earnings credit in the case of certain controlled corporations
• § 1563— Definitions and special rules
• § 2001— Imposition and rate of tax
• § 2002— Liability for payment
• § 2010— Unified credit against estate tax
• § 2012— Credit for gift tax
• § 2013— Credit for tax on prior transfers
• § 2014— Credit for foreign death taxes
• § 2015— Credit for death taxes on remainders
• § 2016— Recovery of taxes claimed as credit
• § 2031— Definition of gross estate
• § 2032— Alternate valuation
• § 2032A— Valuation of certain farm, etc., real property
• § 2033— Property in which the decedent had an interest
• § 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
• § 2051— Definition of taxable estate
• § 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
• § 2058— State death taxes
• § 2101— Tax imposed
• § 2102— Credits against tax
• § 2103— Definition of gross estate
• § 2104— Property within the United States
• § 2105— Property without the United States
• § 2106— Taxable estate
• § 2107— Expatriation to avoid tax
• § 2108— Application of pre-1967 estate tax provisions
• § 2201— Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• § 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
• § 2501— Imposition of tax
• § 2502— Rate of tax
• § 2503— Taxable gifts
• § 2504— Taxable gifts for preceding calendar periods
• § 2505— Unified credit against gift tax
• § 2511— Transfers in general
• § 2512— Valuation of gifts
• § 2513— Gift by husband or wife to third party
• § 2514— Powers of appointment
• § 2515— Treatment of generation-skipping transfer tax
• § 2516— Certain property settlements
• § 2518— Disclaimers
• § 2519— Dispositions of certain life estates
• § 2522— Charitable and similar gifts
• § 2523— Gift to spouse
• § 2524— Extent of deductions
• § 2601— Tax imposed
• § 2602— Amount of tax
• § 2603— Liability for tax
• § 2611— Generation-skipping transfer defined
• § 2612— Taxable termination; taxable distribution; direct skip
• § 2613— Skip person and non-skip person defined
• § 2621— Taxable amount in case of taxable distribution
• § 2622— Taxable amount in case of taxable termination
• § 2623— Taxable amount in case of direct skip
• § 2624— Valuation
• § 2631— GST exemption
• § 2632— Special rules for allocation of GST exemption
• § 2641— Applicable rate
• § 2642— Inclusion ratio
• § 2651— Generation assignment
• § 2652— Other definitions
• § 2653— Taxation of multiple skips
• § 2654— Special rules
• § 2661— Administration
• § 2662— Return requirements
• § 2663— Regulations
• § 2701— Special valuation rules in case of transfers of certain interests in corporations or partnerships
• § 2702— Special valuation rules in case of transfers of interests in trusts
• § 2703— Certain rights and restrictions disregarded
• § 2704— Treatment of certain lapsing rights and restrictions
• § 2801— Imposition of tax
• § 3101— Rate of tax
• § 3102— Deduction of tax from wages
• § 3111— Rate of tax
• § 3112— Instrumentalities of the United States
• § 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
• § 3131— Credit for paid sick leave
• § 3132— Payroll credit for paid family leave
• § 3133— Special rule related to tax on employers
• § 3134— Employee retention credit for employers subject to closure due to COVID–19
• § 3201— Rate of tax
• § 3202— Deduction of tax from compensation
• § 3211— Rate of tax
• § 3212— Determination of compensation
• § 3221— Rate of tax
• § 3231— Definitions
• § 3232— Court jurisdiction
• § 3233— Short title
• § 3241— Determination of tier 2 tax rate based on average account benefits ratio
• § 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
• § 3321— Imposition of tax
• § 3322— Definitions
• § 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
• § 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
• § 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
• § 4041— Imposition of tax
• § 4042— Tax on fuel used in commercial transportation on inland waterways
• § 4043— Surtax on fuel used in aircraft part of a fractional ownership program
• § 4051— Imposition of tax on heavy trucks and trailers sold at retail
• § 4052— Definitions and special rules
• § 4053— Exemptions
• § 4064— Gas guzzler tax
• § 4071— Imposition of tax
• § 4072— Definitions
• § 4073— Exemptions
• § 4081— Imposition of tax
• § 4082— Exemptions for diesel fuel and kerosene
• § 4083— Definitions; special rule; administrative authority
• § 4084— Cross references
• § 4101— Registration and bond
• § 4102— Inspection of records by local officers
• § 4103— Certain additional persons liable for tax where willful failure to pay
• § 4104— Information reporting for persons claiming certain tax benefits
• § 4105— Two-party exchanges
• § 4121— Imposition of tax
• § 4131— Imposition of tax
• § 4132— Definitions and special rules
• § 4161— Imposition of tax
• § 4162— Definitions; treatment of certain resales
• § 4181— Imposition of tax
• § 4182— Exemptions
• § 4216— Definition of price
• § 4217— Leases
• § 4218— Use by manufacturer or importer considered sale
• § 4219— Application of tax in case of sales by other than manufacturer or importer
• § 4221— Certain tax-free sales
• § 4222— Registration
• § 4223— Special rules relating to further manufacture
• § 4225— Exemption of articles manufactured or produced by Indians
• § 4227— Cross reference
• § 4251— Imposition of tax
• § 4252— Definitions
• § 4253— Exemptions
• § 4254— Computation of tax
• § 4261— Imposition of tax
• § 4262— Definition of taxable transportation
• § 4263— Special rules
• § 4271— Imposition of tax
• § 4272— Definition of taxable transportation, etc.
• § 4281— Small aircraft on nonestablished lines
• § 4282— Transportation by air for other members of affiliated group
• § 4291— Cases where persons receiving payment must collect tax
• § 4293— Exemption for United States and possessions
• § 4371— Imposition of tax
• § 4372— Definitions
• § 4373— Exemptions
• § 4374— Liability for tax
• § 4375— Health insurance
• § 4376— Self-insured health plans
• § 4377— Definitions and special rules
• § 4401— Imposition of tax
• § 4402— Exemptions
• § 4403— Record requirements
• § 4404— Territorial extent
• § 4405— Cross references
• § 4411— Imposition of tax
• § 4412— Registration
• § 4413— Certain provisions made applicable
• § 4414— Cross references
• § 4421— Definitions
• § 4422— Applicability of Federal and State laws
• § 4423— Inspection of books
• § 4424— Disclosure of wagering tax information
• § 4461— Imposition of tax
• § 4462— Definitions and special rules
• § 4471— Imposition of tax
• § 4472— Definitions
• § 4475— Imposition of tax
• § 4481— Imposition of tax
• § 4482— Definitions
• § 4483— Exemptions
• § 4484— Cross references
• § 4501— Repurchase of corporate stock
• § 4611— Imposition of tax
• § 4612— Definitions and special rules
• § 4661— Imposition of tax
• § 4662— Definitions and special rules
• § 4671— Imposition of tax
• § 4672— Definitions and special rules
• § 4681— Imposition of tax
• § 4682— Definitions and special rules
• § 4701— Tax on issuer of registration-required obligation not in registered form
• § 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
• § 4911— Tax on excess expenditures to influence legislation
• § 4912— Tax on disqualifying lobbying expenditures of certain organizations
• § 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
• § 4951— Taxes on self-dealing
• § 4952— Taxes on taxable expenditures
• § 4953— Tax on excess contributions to black lung benefit trusts
• § 4955— Taxes on political expenditures of section 501(c)(3) organizations
• § 4958— Taxes on excess benefit transactions
• § 4959— Taxes on failures by hospital organizations
• § 4960— Tax on excess tax-exempt organization executive compensation
• § 4961— Abatement of second tier taxes where there is correction
• § 4962— Abatement of first tier taxes in certain cases
• § 4963— Definitions
• § 4965— Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• § 4966— Taxes on taxable distributions
• § 4967— Taxes on prohibited benefits
• § 4968— Excise tax based on investment income of private colleges and universities
• § 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
• § 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
• § 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
• § 4981— Excise tax on undistributed income of real estate investment trusts
• § 4982— Excise tax on undistributed income of regulated investment companies
• § 4985— Stock compensation of insiders in expatriated corporations
• § 4999— Golden parachute payments
• § 5000— Certain group health plans
• § 5000A— Requirement to maintain minimum essential coverage
• § 5000B— Imposition of tax on indoor tanning services
• § 5000C— Imposition of tax on certain foreign procurement
• § 5000D— Designated drugs during noncompliance periods
• § 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
• § 5010— Credit for wine content and for flavors content
• § 5011— Income tax credit for average cost of carrying excise tax
• § 5041— Imposition and rate of tax
• § 5042— Exemption from tax
• § 5043— Collection of taxes on wines
• § 5044— Refund of tax on wine
• § 5045— Cross references
• § 5051— Imposition and rate of tax
• § 5052— Definitions
• § 5053— Exemptions
• § 5054— Determination and collection of tax on beer
• § 5055— Drawback of tax
• § 5056— Refund and credit of tax, or relief from lia­bility
• § 5061— Method of collecting tax
• § 5062— Refund and drawback in case of exportation
• § 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
• § 5101— Notice of manufacture of still; notice of set up of still
• § 5102— Definition of manufacturer of stills
• § 5111— Eligibility
• § 5112— Registration and regulation
• § 5113— Investigation of claims
• § 5114— Drawback
• § 5121— Recordkeeping by wholesale dealers
• § 5122— Recordkeeping by retail dealers
• § 5123— Preservation and inspection of records, and entry of premises for inspection
• § 5124— Registration by dealers
• § 5131— Packaging distilled spirits for industrial uses
• § 5132— Prohibited purchases by dealers
• § 5171— Establishment
• § 5172— Application
• § 5173— Bonds
• § 5175— Export bonds
• § 5176— New or renewed bonds
• § 5177— Other provisions relating to bonds
• § 5178— Premises of distilled spirits plants
• § 5179— Registration of stills
• § 5180— Signs
• § 5181— Distilled spirits for fuel use
• § 5182— Cross references
• § 5201— Regulation of operations
• § 5202— Supervision of operations
• § 5203— Entry and examination of premises
• § 5204— Gauging
• § 5206— Containers
• § 5207— Records and reports
• § 5211— Production and entry of distilled spirits
• § 5212— Transfer of distilled spirits between bonded premises
• § 5213— Withdrawal of distilled spirits from bonded premises on 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
• § 5221— Commencement, suspension, and resumption of operations
• § 5222— Production, receipt, removal, and use of distilling materials
• § 5223— Redistillation of spirits, articles, and residues
• § 5231— Entry for deposit
• § 5232— Imported distilled spirits
• § 5235— Bottling of alcohol for industrial purposes
• § 5236— Discontinuance of storage facilities and transfer of distilled spirits
• § 5241— Authority to denature
• § 5242— Denaturing materials
• § 5243— Sale of abandoned spirits for denaturation without collection of tax
• § 5244— Cross references
• § 5271— Permits
• § 5272— Bonds
• § 5273— Sale, use, and recovery of denatured distilled spirits
• § 5274— Applicability of other laws
• § 5275— Records and reports
• § 5291— General
• § 5301— General
• § 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
• § 5351— Bonded wine cellar
• § 5352— Taxpaid wine bottling house
• § 5353— Bonded wine warehouse
• § 5354— Bond
• § 5355— General provisions relating to bonds
• § 5356— Application
• § 5357— Premises
• § 5361— Bonded wine cellar operations
• § 5362— Removals of wine from bonded wine cellars
• § 5363— Taxpaid wine bottling house operations
• § 5364— Wine imported in bulk
• § 5365— Segregation of operations
• § 5366— Supervision
• § 5367— Records
• § 5368— Gauging and marking
• § 5369— Inventories
• § 5370— Losses
• § 5371— Insurance coverage, etc.
• § 5372— Sampling
• § 5373— Wine spirits
• § 5381— Natural wine
• § 5382— Cellar treatment of natural wine
• § 5383— Amelioration and sweetening limitations for natural grape 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
• § 5391— Exemption from distilled spirits taxes
• § 5392— Definitions
• § 5401— Qualifying documents
• § 5402— Definitions
• § 5403— Cross references
• § 5411— Use of brewery
• § 5412— Removal of beer in containers or by pipeline
• § 5413— Brewers procuring beer from other brewers
• § 5414— 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
• § 5501— Establishment
• § 5502— Qualification
• § 5503— Construction and equipment
• § 5504— Operation
• § 5505— Applicability of provisions of this chapter
• § 5511— Establishment and operation
• § 5512— Control of products after manufacture
• § 5551— General provisions relating to bonds
• § 5552— Installation of meters, tanks, and other apparatus
• § 5553— Supervision of premises and operations
• § 5554— Pilot operations
• § 5555— Records, statements, and returns
• § 5556— Regulations
• § 5557— Officers and agents authorized to investigate, issue 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
• § 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
• § 5661— Penalty and forfeiture for violation of laws and regulations relating to wine
• § 5662— Penalty for alteration of wine labels
• § 5663— Cross reference
• § 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
• § 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
• § 5690— Definition of the term “person”
• § 5701— Rate of tax
• § 5702— Definitions
• § 5703— Liability for tax and method of payment
• § 5704— Exemption from tax
• § 5705— Credit, refund, or allowance of tax
• § 5706— Drawback of tax
• § 5708— Losses caused by disaster
• § 5711— Bond
• § 5712— Application for permit
• § 5713— Permit
• § 5721— Inventories
• § 5722— Reports
• § 5723— Packages, marks, labels, and notices
• § 5731— Imposition and rate of tax
• § 5732— Payment of tax
• § 5733— Provisions relating to liability for occupational taxes
• § 5734— Application of State laws
• § 5741— Records to be maintained
• § 5751— Purchase, receipt, possession, or sale of tobacco products 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
• § 5761— Civil penalties
• § 5762— Criminal penalties
• § 5763— Forfeitures
• § 5801— Imposition of tax
• § 5802— Registration of importers, manufacturers, and dealers
• § 5811— Transfer tax
• § 5812— Transfers
• § 5821— Making tax
• § 5822— Making
• § 5841— Registration of firearms
• § 5842— Identification of firearms
• § 5843— Records and returns
• § 5844— Importation
• § 5845— Definitions
• § 5846— Other laws applicable
• § 5847— Effect on other laws
• § 5848— Restrictive use of information
• § 5849— Citation of chapter
• § 5851— Special (occupational) tax exemption
• § 5852— General transfer and making tax exemption
• § 5853— Transfer and making tax exemption available to certain governmental entities
• § 5854— Exportation of firearms exempt from transfer tax
• § 5861— Prohibited acts
• § 5871— Penalties
• § 5872— Forfeitures
• § 5881— Greenmail
• § 5891— Structured settlement factoring transactions
• § 6001— Notice or regulations requiring records, statements, and special returns
• § 6011— General requirement of return, statement, or list
• § 6012— Persons required to make returns of income
• § 6013— Joint returns of income tax by husband and wife
• § 6014— Income tax return—tax not computed by taxpayer
• § 6015— Relief from joint and several liability on joint return
• § 6017— Self-employment tax returns
• § 6018— Estate tax returns
• § 6019— Gift tax returns
• § 6020— Returns prepared for or executed by Secretary
• § 6021— Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
• § 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
• § 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
• § 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
• § 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
• § 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
• § 6051— Receipts for employees
• § 6052— Returns regarding payment of wages in the form of group-term life insurance
• § 6053— Reporting of tips
• § 6055— Reporting of health insurance coverage
• § 6056— Certain employers required to report on health insurance coverage
• § 6057— Annual registration, etc.
• § 6058— Information required in connection with certain plans of deferred compensation
• § 6059— Periodic report of actuary
• § 6060— Information returns of tax return preparers
• § 6061— Signing of returns and other documents
• § 6062— Signing of corporation returns
• § 6063— Signing of partnership returns
• § 6064— Signature presumed authentic
• § 6065— Verification of returns
• § 6071— Time for filing returns and other documents
• § 6072— Time for filing income tax returns
• § 6075— Time for filing estate and gift tax returns
• § 6081— Extension of time for filing returns
• § 6091— Place for filing returns or other documents
• § 6096— Designation by individuals
• § 6101— Period covered by returns or other documents
• § 6102— Computations on returns or other documents
• § 6103— Confidentiality and disclosure of returns and return information
• § 6104— Publicity of information required from certain exempt organizations and certain trusts
• § 6105— Confidentiality of information arising under treaty obligations
• § 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
• § 6151— Time and place for paying tax shown on returns
• § 6155— Payment on notice and demand
• § 6157— Payment of Federal unemployment tax on quarterly or other time period basis
• § 6159— Agreements for payment of tax liability in installments
• § 6161— Extension of time for paying tax
• § 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
• § 6167— Extension of time for payment of tax attributable to recovery of foreign expropriation losses
• § 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
• § 6211— Definition of a deficiency
• § 6212— Notice of deficiency
• § 6213— Restrictions applicable to deficiencies; petition to Tax Court
• § 6214— Determinations by Tax Court
• § 6215— Assessment of deficiency found by Tax Court
• § 6216— Cross references
• § 6221— Determination at partnership level
• § 6222— Partner’s return must be consistent with partnership return
• § 6223— Partners bound by actions of partnership
• § 6225— Partnership adjustment by Secretary
• § 6226— Alternative to payment of imputed underpayment by partnership
• § 6227— Administrative adjustment request by partnership
• § 6231— Notice of proceedings and adjustment
• § 6232— Assessment, collection, and payment
• § 6233— Interest and penalties
• § 6234— Judicial review of partnership adjustment
• § 6235— Period of limitations on making adjustments
• § 6241— Definitions and special rules
• § 6301— Collection authority
• § 6302— Mode or time of collection
• § 6303— Notice and demand for tax
• § 6304— Fair tax collection practices
• § 6305— Collection of certain liability
• § 6306— Qualified tax collection contracts
• § 6307— Special compliance personnel program account
• § 6311— Payment of tax by commercially acceptable means
• § 6313— Fractional parts of a cent
• § 6314— Receipt for taxes
• § 6315— Payments of estimated income tax
• § 6316— Payment by foreign currency
• § 6317— Payments of Federal unemployment tax for calendar quarter
• § 6320— Notice and opportunity for hearing upon filing of notice of lien
• § 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
• § 6330— Notice and opportunity for hearing before levy
• § 6331— Levy and distraint
• § 6332— Surrender of property subject to levy
• § 6333— Production of books
• § 6334— Property exempt from levy
• § 6335— Sale of seized property
• § 6336— Sale of perishable goods
• § 6337— Redemption of property
• § 6338— Certificate of sale; deed of real property
• § 6339— Legal effect of certificate of sale of personal property 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
• § 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
• § 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
• § 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
• § 6430— Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• § 6432— Continuation coverage premium assistance
• § 6433— Saver’s Match
• § 6434— Trump accounts contribution pilot program
• § 6435— Dyed fuel
• § 6501— Limitations on assessment and collection
• § 6502— Collection after assessment
• § 6503— Suspension of running of period of limitation
• § 6504— Cross references
• § 6511— Limitations on credit or refund
• § 6512— Limitations in case of petition to Tax Court
• § 6513— Time return deemed filed and tax considered paid
• § 6514— Credits or refunds after period of limitation
• § 6515— Cross references
• § 6521— Mitigation of effect of limitation in case of related taxes under different chapters
• § 6531— Periods of limitation on criminal prosecutions
• § 6532— Periods of limitation on suits
• § 6533— Cross references
• § 6601— Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• § 6602— Interest on erroneous refund recoverable by suit
• § 6603— Deposits made to suspend running of interest on potential underpayments, etc.
• § 6611— Interest on overpayments
• § 6612— Cross references
• § 6621— Determination of rate of interest
• § 6622— Interest compounded daily
• § 6631— Notice requirements
• § 6651— Failure to file tax return or to pay tax
• § 6652— Failure to file certain information returns, registration 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
• § 6662— Imposition of accuracy-related penalty on underpayments
• § 6662A— Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• § 6663— Imposition of fraud penalty
• § 6664— Definitions and special rules
• § 6665— Applicable rules
• § 6671— Rules for application of assessable penalties
• § 6672— Failure to collect and pay over tax, or attempt to evade 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
• § 6679— Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• § 6682— False information with respect to withholding
• § 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
• § 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
• § 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
• § 6698— Failure to file partnership return
• § 6699— Failure to file S corporation return
• § 6700— Promoting abusive tax shelters, etc.
• § 6701— Penalties for aiding and abetting understatement of tax 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
• § 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
• § 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
• § 6751— Procedural requirements
• § 6801— Authority for establishment, alteration, and distribution
• § 6802— Supply and distribution
• § 6803— Accounting and safeguarding
• § 6804— Attachment and cancellation
• § 6805— Redemption of stamps
• § 6806— Occupational tax stamps
• § 6807— Stamping, marking, and branding seized goods
• § 6808— Special provisions relating to stamps
• § 6851— Termination assessments of income tax
• § 6852— Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• § 6861— Jeopardy assessments of income, estate, gift, and certain excise taxes
• § 6862— Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• § 6863— Stay of collection of jeopardy assessments
• § 6864— Termination of extended period for payment in case of carryback
• § 6867— Presumptions where owner of large amount of cash is not identified
• § 6871— Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• § 6872— Suspension of period on assessment
• § 6873— Unpaid claims
• § 6902— Provisions of special application to transferees
• § 6903— Notice of fiduciary relationship
• § 6904— Prohibition of injunctions
• § 6905— Discharge of executor from personal liability for decedent’s income and gift taxes
• § 7001— Collection of foreign items
• § 7011— Registration—persons paying a special tax
• § 7012— Cross references
• § 7101— Form of bonds
• § 7102— Single bond in lieu of multiple bonds
• § 7103— Cross references—Other provisions for bonds
• § 7121— Closing agreements
• § 7122— Compromises
• § 7123— Appeals dispute resolution procedures
• § 7124— Cross references
• § 7201— Attempt to evade or defeat tax
• § 7202— Willful failure to collect or pay over tax
• § 7203— Willful failure to file return, supply information, or pay 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
• § 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.
• § 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
• § 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
• § 7275— Penalty for offenses relating to certain airline tickets and advertising
• § 7301— Property subject to tax
• § 7302— Property used in violation of internal revenue laws
• § 7303— Other property subject to forfeiture
• § 7304— Penalty for fraudulently claiming drawback
• § 7321— Authority to seize property subject to forfeiture
• § 7322— Delivery of seized personal property to United States marshal
• § 7323— Judicial action to enforce forfeiture
• § 7324— Special disposition of perishable goods
• § 7325— Personal property valued at $100,000 or less
• § 7327— Customs laws applicable
• § 7328— Cross references
• § 7341— Penalty for sales to evade tax
• § 7342— Penalty for refusal to permit entry or examination
• § 7343— Definition of term “person”
• § 7344— Extended application of penalties relating to officers of the Treasury Department
• § 7345— Revocation or denial of passport in case of certain tax delinquencies
• § 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
• § 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
• § 7441— Status
• § 7442— Jurisdiction
• § 7443— Membership
• § 7443A— Special trial judges
• § 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
• § 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
• § 7470— Administration
• § 7470A— Judicial conference
• § 7471— Employees
• § 7472— Expenditures
• § 7473— Disposition of fees
• § 7474— Fee for transcript of record
• § 7475— Practice fee
• § 7476— Declaratory judgments relating to qualification of certain 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
• § 7481— Date when Tax Court decision becomes final
• § 7482— Courts of review
• § 7483— Notice of appeal
• § 7484— Change of incumbent in office
• § 7485— Bond to stay assessment and collection
• § 7486— Refund, credit, or abatement of amounts dis­allowed
• § 7487— Cross references
• § 7491— Burden of proof
• § 7501— Liability for taxes withheld or collected
• § 7502— Timely mailing treated as timely filing and paying
• § 7503— Time for performance of acts where last day falls on 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
• § 7512— Separate accounting for certain collected taxes, etc.
• § 7513— Reproduction of returns and other documents
• § 7514— Authority to prescribe or modify seals
• § 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
• § 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
• § 7608— Authority of internal revenue enforcement officers
• § 7609— Special procedures for third-party summonses
• § 7610— Fees and costs for witnesses
• § 7611— Restrictions on church tax inquiries and examinations
• § 7612— Special procedures for summonses for computer software
• § 7613— Cross references
• § 7621— Internal revenue districts
• § 7622— Authority to administer oaths and certify
• § 7623— Expenses of detection of underpayments and fraud, etc.
• § 7624— Reimbursement to State and local law enforcement agencies
• § 7651— Administration and collection of taxes in possessions
• § 7652— Shipments to the United States
• § 7653— Shipments from the United States
• § 7654— Coordination of United States and certain possession individual income taxes
• § 7655— Cross references
• § 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
• § 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
• § 7851— Applicability of revenue laws
• § 7852— Other applicable rules
• § 7871— Indian tribal governments treated as States for certain purposes
• § 7872— Treatment of loans with below-market interest rates
• § 7873— Income derived by Indians from exercise of fishing rights
• § 7874— Rules relating to expatriated entities and their foreign parents
• § 8001— Authorization
• § 8002— Membership
• § 8003— Election of chairman and vice chairman
• § 8004— Appointment and compensation of staff
• § 8005— Payment of expenses
• § 8021— Powers
• § 8022— Duties
• § 8023— Additional powers to obtain data
• § 9001— Short title
• § 9002— Definitions
• § 9003— Condition for eligibility for payments
• § 9004— Entitlement of eligible candidates to payments
• § 9005— Certification by Commission
• § 9006— Payments to eligible candidates
• § 9007— Examinations and audits; repayments
• § 9008— Payments for presidential nominating conventions
• § 9009— Reports to Congress; regulations
• § 9010— Participation by Commission in judicial proceedings
• § 9011— Judicial review
• § 9012— Criminal penalties
• § 9031— Short title
• § 9032— Definitions
• § 9033— Eligibility for payments
• § 9034— Entitlement of eligible candidates to payments
• § 9035— Qualified campaign expense limitations
• § 9036— Certification by Commission
• § 9037— Payments to eligible candidates
• § 9038— Examinations and audits; repayments
• § 9039— Reports to Congress; regulations
• § 9040— Participation by Commission in judicial proceedings
• § 9041— Judicial review
• § 9042— Criminal penalties
• § 9500— Short title
• § 9501— Black Lung Disability Trust Fund
• § 9502— Airport and Airway Trust Fund
• § 9503— Highway Trust Fund
• § 9504— Sport Fish Restoration and Boating Trust Fund
• § 9505— Harbor Maintenance Trust Fund
• § 9506— Inland Waterways Trust Fund
• § 9507— Hazardous Substance Superfund
• § 9508— Leaking Underground Storage Tank Trust Fund
• § 9509— Oil Spill Liability Trust Fund
• § 9510— Vaccine Injury Compensation Trust Fund
• § 9511— Patient-Centered Outcomes Research Trust Fund
• § 9601— Transfer of amounts
• § 9602— Management of Trust Funds
• § 9701— Definitions of general applicability
• § 9702— Establishment of the United Mine Workers of America Combined Benefit Fund
• § 9703— Plan benefits
• § 9704— Liability of assigned operators
• § 9705— Transfers
• § 9706— Assignment of eligible beneficiaries
• § 9707— Failure to pay premium
• § 9708— Effect on pending claims or obligations
• § 9711— Continued obligations of individual employer plans
• § 9712— Establishment and coverage of 1992 UMWA Benefit Plan
• § 9721— Civil enforcement
• § 9722— Sham transactions
• § 9801— Increased portability through limitation on preexisting 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
• § 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
• § 9831— General exceptions
• § 9832— Definitions
• § 9833— Regulations
• § 9834— Enforcement