Sec. 0 Table of Contents
SUBTITLE A -- INCOME TAXES (Secs. 1-1564)
Chapter 1 -- Normal Taxes and Surtaxes (Secs. 1-1400Z-2)
Subchapter A -- Determination of Tax Liability (Secs. 1-59B)
Part I -- Tax on individuals (Secs. 1-5)
Sec. 1. Tax imposed
Sec. 2. Definitions and special rules
Sec. 3. Tax tables for individuals
Sec. 4. Rules for optional tax [Repealed]
Sec. 5. Cross references relating to tax on individuals
Part II -- Tax on corporations (Secs. 11-12)
Part III -- Changes in rates during a taxable year (Sec. 15)
Sec. 15. Effect of changes
Part IV -- Credits against tax (Secs. 21-54AA)
Subpart A -- Nonrefundable personal credits (Secs. 21-26)
Sec. 21. Expenses for household and dependent care services necessary for gainful employment
Sec. 22. Credit for the elderly and the permanently and totally disabled
Sec. 23. Adoption expenses
Sec. 24. Child tax credit
Sec. 25. Interest on certain home mortgages
Sec. 25A. American Opportunity and Lifetime Learning credits
Sec. 25B. Elective deferrals and IRA contributions by certain individuals
Sec. 25C. Nonbusiness energy property
Sec. 25D. Residential energy efficient property
Sec. 26. Limitation based on tax liability; definition of tax liability
Subpart B -- Other credits (Secs. 27-30D)
Sec. 27. Taxes of foreign countries and possessions of the United States
Sec. 30. Certain plug-in electric vehicles [Repealed]
Sec. 30A. Puerto Rico economic activity credit [Repealed]
Sec. 30B. Alternative motor vehicle credit
Sec. 30C. Alternative fuel vehicle refueling property credit
Sec. 30D. New qualified plug-in electric drive motor vehicles
Subpart C -- Refundable credits (Secs. 31-37)
Sec. 31. Tax withheld on wages
Sec. 32. Earned income
Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations
Sec. 34. Certain uses of gasoline and special fuels
Sec. 35. Health insurance costs of eligible individuals
Sec. 36. First-time homebuyer credit
Sec. 36A. Making work pay credit [Repealed]
Sec. 36B. Refundable credit for coverage under a qualified health plan
Sec. 37. Overpayments of tax
Subpart D -- Business related credits (Secs. 38-45T)
Sec. 38. General business credit
Sec. 39. Carryback and carryforward of unused credits
Sec. 40. Alcohol used as fuel, etc.
Sec. 40A. Biodiesel and renewable diesel used as fuel
Sec. 41. Credit for increasing research activities
Sec. 42. Low-income housing credit
Sec. 43. Enhanced oil recovery credit
Sec. 44. Expenditures to provide access to disabled individuals
Sec. 45. Electricity produced from certain renewable resources, etc.
Sec. 45A. Indian employment credit
Sec. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
Sec. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
Sec. 45D. New markets tax credit
Sec. 45E. Small employer pension plan startup costs
Sec. 45F. Employer-provided child care credit
Sec. 45G. Railroad track maintenance credit
Sec. 45H. Credit for production of low sulfur diesel fuel
Sec. 45I. Credit for producing oil and gas from marginal wells
Sec. 45J. Credit for production from advanced nuclear power facilities
Sec. 45K. Credit for producing fuel from a nonconventional source
Sec. 45L. New energy efficient home credit
Sec. 45M. Energy efficient appliance credit [Repealed]
Sec. 45N. Mine rescue team training credit
Sec. 45O. Agricultural chemicals security credit
Sec. 45P. Employer wage credit for employees who are active duty members of the Uniformed Services
Sec. 45Q. Credit for carbon dioxide sequestration
Sec. 45R. Employee health insurance expenses of small employers
Sec. 45S. Employer credit for paid family and medical leave
Sec. 45T. Auto-enrollment option for retirement savings options provided by small employers
Subpart E -- Rules for computing credit for investment in certain depreciable property (Secs. 46-50B)
Sec. 46. Amount of credit
Sec. 47. Rehabilitation credit
Sec. 48. Energy credit
Sec. 48A. Qualifying advanced coal project credit
Sec. 48B. Qualifying gasification project credit
Sec. 48C. Qualifying advanced energy project credit
Sec. 48D. Qualifying therapeutic discovery project credit [Repealed]
Sec. 49. At-risk rules
Sec. 50. Other special rules
Sec. 50A. Amount of credit [Repealed]
Sec. 50B. Definitions; special rules [Repealed]
Subpart F -- Rules for computing work opportunity credit (Secs. 51-52)
Sec. 51. Amount of credit
Sec. 51A. Temporary incentives for employing long-term family assistance recipients [Repealed]
Sec. 52. Special rules
Subpart G -- Credit against regular tax for prior year minimum tax liability (Sec. 53)
Sec. 53. Credit for prior year minimum tax liability
Subpart H -- Nonrefundable Credit to Holders of Clean Renewable Energy Bonds (Sec. 54)
Sec. 54. Credit to holders of clean renewable energy bonds [Repealed]
Subpart I -- Qualified Tax Credit Bonds (Secs. 54A-54F)
Sec. 54A. Credit to holders of qualified tax credit bonds [Repealed]
Sec. 54B. Qualified forestry conservation bonds [Repealed]
Sec. 54C. New clean renewable energy bonds [Repealed]
Sec. 54D. Qualified energy conservation bonds [Repealed]
Sec. 54E. Qualified zone academy bonds [Repealed]
Sec. 54F. Qualified school construction bonds [Repealed]
Subpart J -- Build America Bonds (Sec. 54AA)
Sec. 54AA. Build America bonds [Repealed]
Part VI -- Alternative minimum tax (Secs. 55-59)
Sec. 55. Alternative minimum tax imposed
Sec. 56. Adjustments in computing alternative minimum taxable income
Sec. 57. Items of tax preference
Sec. 58. Denial of certain losses
Sec. 59. Other definitions and special rules
Part VII -- Base erosion and anti-abuse tax (Sec. 59A)
Sec. 59A. Tax on base erosion payments of taxpayers with substantial gross receipts
Part VIII -- Supplemental medicare premium [Repealed] (Sec. 59B)
Sec. 59B. Supplemental medicare premium [Repealed]
Subchapter B -- Computation of Taxable Income (Secs. 61-291)
Part I -- Definition of gross income, adjusted gross income, taxable income, etc. (Secs. 61-68)
Sec. 61. Gross income defined
Sec. 62. Adjusted gross income defined
Sec. 63. Taxable income defined
Sec. 64. Ordinary income defined
Sec. 65. Ordinary loss defined
Sec. 66. Treatment of community income
Sec. 67. 2-percent floor on miscellaneous itemized deductions
Sec. 68. Overall limitation on itemized deductions
Part II -- Items specifically Included in gross income (Secs. 71-91)
Sec. 71. Alimony and separate maintenance payments
Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts
Sec. 73. Services of child
Sec. 74. Prizes and awards
Sec. 75. Dealers in tax-exempt securities
Sec. 77. Commodity credit loans
Sec. 78. Gross up for deemed paid foreign tax credit
Sec. 79. Group-term life insurance purchased for employees
Sec. 80. Restoration of value of certain securities
Sec. 82. Reimbursement for expenses of moving
Sec. 83. Property transferred in connection with performance of services
Sec. 84. Transfer of appreciated property to political organization
Sec. 85. Unemployment compensation
Sec. 86. Social security and tier 1 railroad retirement benefits
Sec. 87. Alcohol and biodiesel fuels credits
Sec. 88. Certain amounts with respect to nuclear decommissioning costs
Sec. 89. Benefits provided under certain employee benefit plans [Repealed]
Sec. 90. Illegal Federal irrigation subsidies
Sec. 91. Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
Part III -- Items specifically excluded from gross income (Secs. 101-140)
Sec. 101. Certain death benefits
Sec. 102. Gifts and inheritances
Sec. 103. Interest on State and local bonds
Sec. 103A. Mortgage subsidy bonds [Repealed]
Sec. 104. Compensation for injuries or sickness
Sec. 105. Amounts received under accident and health plans
Sec. 106. Contributions by employer to accident and health plans
Sec. 107. Rental value of parsonages
Sec. 108. Income from discharge of indebtedness
Sec. 109. Improvements by lessee on lessor's property
Sec. 110. Qualified lessee construction allowances for short-term leases
Sec. 111. Recovery of tax benefit items
Sec. 112. Certain combat zone compensation of members of the Armed Forces
Sec. 113. Mustering-out payments for members of the Armed Forces [Repealed]
Sec. 114. Extraterritorial income [Repealed]
Sec. 115. Income of States, municipalities, etc.
Sec. 116. Partial exclusion of dividends received by individuals [Repealed]
Sec. 117. Qualified scholarships
Sec. 118. Contributions to the capital of a corporation
Sec. 119. Meals or lodging furnished for the convenience of the employer
Sec. 120. Amounts received under qualified group legal services plans [Repealed]
Sec. 121. Exclusion of gain from sale of principal residence
Sec. 122. Certain reduced uniformed services retirement pay
Sec. 123. Amounts received under insurance contracts for certain living expenses
Sec. 124. Qualified transportation provided by employer [Repealed]
Sec. 125. Cafeteria plans
Sec. 126. Certain cost-sharing payments
Sec. 127. Educational assistance programs
Sec. 128. Interest on certain savings certificates [Repealed]
Sec. 129. Dependent care assistance programs
Sec. 130. Certain personal injury liability assignments
Sec. 131. Certain foster care payments
Sec. 132. Certain fringe benefits
Sec. 133. Interest on certain loans used to acquire employer securities [Repealed]
Sec. 134. Certain military benefits
Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees
Sec. 136. Energy conservation subsidies provided by public utilities
Sec. 137. Adoption assistance programs
Sec. 138. Medicare Advantage MSA
Sec. 139. Disaster relief payments
Sec. 139A. Federal subsidies for prescription drug plans
Sec. 139B. Benefits provided to volunteer firefighters and emergency medical responders
Sec. 139C. COBRA premium assistance [Repealed]
Sec. 139D. Indian health care benefits
Sec. 139E. Indian general welfare benefits
Sec. 139F. Certain amounts received by wrongfully incarcerated individuals
Sec. 139G. Assignments to Alaska Native Settlement Trusts
Sec. 139H. Interest received in action to Recover property seized by the Internal Revenue Service based on structuring transaction
Sec. 140. Cross references to other acts
Part IV -- Tax exemption requirements for State and local bonds (Secs. 141-150)
Subpart A -- Private activity bonds (Secs. 141-147)
Sec. 141. Private activity bond; qualified bond
Sec. 142. Exempt facility bond
Sec. 143. Mortgage revenue bonds; qualified mortgage bond and qualified veterans' mortgage bond
Sec. 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
Sec. 145. Qualified 501(c)(3) bond
Sec. 146. Volume cap
Sec. 147. Other requirements applicable to certain private activity bonds
Subpart B -- Requirements applicable to all state and local bonds (Secs. 148-149)
Subpart C -- Definitions and special rules (Sec. 150)
Sec. 150. Definitions and special rules
Part V -- Deductions for personal exemptions (Secs. 151-153)
Sec. 151. Allowance of deductions for personal exemptions
Sec. 152. Dependent defined
Sec. 153. Cross references
Part VI -- Itemized deductions for individuals and corporations (Secs. 161-199A)
Sec. 161. Allowance of deductions
Sec. 162. Trade or business expenses
Sec. 163. Interest
Sec. 164. Taxes
Sec. 165. Losses
Sec. 166. Bad debts
Sec. 167. Depreciation
Sec. 168. Accelerated cost recovery system
Sec. 169. Amortization of pollution control facilities
Sec. 170. Charitable, etc., contributions and gifts
Sec. 171. Amortizable bond premium
Sec. 172. Net operating loss deduction
Sec. 173. Circulation expenditures
Sec. 174. Research and experimental expenditures
Sec. 175. Soil and water conservation expenditures; endangered species recovery expenditures
Sec. 176. Payments with respect to employees of certain foreign corporations
Sec. 177. Trademark and trade name expenditures [Repealed]
Sec. 178. Amortization of cost of acquiring a lease
Sec. 179. Election to expense certain depreciable business assets
Sec. 179A. Deduction for clean-fuel vehicles and certain refueling property [Repealed]
Sec. 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
Sec. 179C. Election to expense certain refineries
Sec. 179D. Energy efficient commercial buildings deduction
Sec. 179E. Election to expense advanced mine safety equipment
Sec. 180. Expenditures by farmers for fertilizer, etc.
Sec. 181. Treatment of certain qualified film and television and live theatrical productions
Sec. 182. Expenditures by farmers for clearing land [Repealed]
Sec. 183. Activities not engaged in for profit
Sec. 184. Amortization of certain railroad rolling stock [Repealed]
Sec. 185. Amortization of railroad grading and tunnel bores [Repealed]
Sec. 186. Recoveries of damages for antitrust violations, etc.
Sec. 187. Amortization of certain coal mine safety equipment [Repealed]
Sec. 188. Amortization of certain expenditures for child care facilities [Repealed]
Sec. 189. Amortization of real property construction period interest and taxes [Repealed]
Sec. 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Sec. 191. Amortization of certain rehabilitation expenditures for certified historic structures [Repealed]
Sec. 192. Contributions to black lung benefit trust
Sec. 193. Tertiary injectants
Sec. 194. Treatment of reforestation expenditures
Sec. 194A. Contributions to employer liability trusts
Sec. 195. Start-up expenditures
Sec. 196. Deduction for certain unused business credits
Sec. 197. Amortization of goodwill and certain other intangibles
Sec. 198. Expensing of environmental remediation costs
Sec. 198A. Expensing of qualified disaster expenses [Repealed]
Sec. 199. Income attributable to domestic production activities [Repealed]
Sec. 199A. Qualified business income
Part VII -- Additional itemized deductions for individuals (Secs. 211-224)
Sec. 211. Allowance of deductions
Sec. 212. Expenses for production of income
Sec. 213. Medical, dental, etc., expenses
Sec. 214. Expenses for household and dependent care services necessary for gainful employment [Repealed]
Sec. 215. Alimony, etc., payments
Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
Sec. 217. Moving expenses
Sec. 218. Contributions to candidates for public office [Repealed]
Sec. 219. Retirement savings
Sec. 220. Archer MSAs
Sec. 221. Interest on education loans
Sec. 222. Qualified tuition and related expenses
Sec. 223. Health Savings Accounts
Sec. 224. Cross reference
Part VIII -- Special deductions for corporations (Secs. 241-250)
Sec. 241. Allowance of special deductions
Sec. 242. Partially tax-exempt interest [Repealed]
Sec. 243. Dividends received by corporations
Sec. 244. Dividends received on certain preferred stock [Repealed]
Sec. 245. Dividends received from certain foreign corporations
Sec. 245A. Deduction for foreign source-portion of dividends received by domestic corporations from certain 10-percent owned foreign corporations
Sec. 246. Rules applying to deductions for dividends received
Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed
Sec. 247. Contributions to Alaska Native Settlement Trusts
Sec. 248. Organizational expenditures
Sec. 249. Limitation on deduction of bond premium on repurchase
Sec. 250. Foreign-derived intangible income and global intangible low-taxed income
Part IX -- Items not deductible (Secs. 261-280H)
Sec. 261. General rule for disallowance of deductions
Sec. 262. Personal, living, and family expenses
Sec. 263. Capital expenditures
Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses
Sec. 264. Certain amounts paid in connection with insurance contracts
Sec. 265. Expenses and interest relating to tax-exempt income
Sec. 266. Carrying charges
Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers
Sec. 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
Sec. 268. Sale of land with unharvested crop
Sec. 269. Acquisitions made to evade or avoid income tax
Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax
Sec. 269B. Stapled entities
Sec. 270. Limitations on deductions allowable to individuals in certain cases [Repealed]
Sec. 271. Debts owed by political parties, etc.
Sec. 272. Disposal of coal or domestic iron ore
Sec. 273. Holders of life or terminable interest
Sec. 274. Disallowance of certain entertainment, etc., expenses
Sec. 275. Certain taxes
Sec. 276. Certain indirect contributions to political parties
Sec. 277. Deductions incurred by certain membership organizations in transactions with members
Sec. 278. Capital expenditures incurred in planting and developing citrus and almond groves; certain capital expenditures of farming syndicates [Repealed]
Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
Sec. 280. Certain expenditures incurred in production of films, books, records, or similar property [Repealed]
Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
Sec. 280B. Demolition of structures
Sec. 280C. Certain expenses for which credits are allowable
Sec. 280E. Expenditures in connection with the illegal sale of drugs
Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
Sec. 280G. Golden parachute payments
Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
Part X -- Terminal railroad corporations and their shareholders (Sec. 281)
Sec. 281. Terminal railroad corporations and their shareholders
Part XI -- Special rules relating to corporate preference items (Sec. 291)
Sec. 291. Special rules relating to corporate preference items
Subchapter C -- Corporate Distributions and Adjustments (Secs. 301-391)
Part I -- Distributions by corporations (Secs. 301-318)
Subpart A -- Effects on recipients (Secs. 301-307)
Sec. 301. Distributions of property
Sec. 302. Distributions in redemption of stock
Sec. 303. Distributions in redemption of stock to pay death taxes
Sec. 304. Redemption through use of related corporations
Sec. 305. Distributions of stock and stock rights
Sec. 306. Dispositions of certain stock
Sec. 307. Basis of stock and stock rights acquired in distributions
Subpart B -- Effects on corporation (Secs. 311-312)
Subpart C -- Definitions; constructive ownership of stock (Secs. 316-318)
Part II -- Corporate liquidations (Secs. 331-346)
Subpart A -- Effects on recipients (Secs. 331-334)
Sec. 331. Gain or loss to shareholders in corporate liquidations
Sec. 332. Complete liquidations of subsidiaries
Sec. 333. Election as to recognition of gain in certain liquidations [Repealed]
Sec. 334. Basis of property received in liquidations
Subpart B -- Effects on corporation (Secs. 336-338)
Sec. 336. Gain or loss recognized on property distributed in complete liquidation
Sec. 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary
Sec. 338. Certain stock purchases treated as asset acquisitions
Subpart C -- Collapsible corporations [Repealed] (Secs. 341-342)
Sec. 341. Collapsible corporations [Repealed]
Sec. 342. Liquidation of certain foreign personal holding companies [Repealed]
Subpart D -- Definition and special rule (Sec. 346)
Sec. 346. Definition and special rule
Part III -- Corporate organizations and reorganizations (Secs. 351-368)
Subpart A -- Corporate organizations (Sec. 351)
Sec. 351. Transfer to corporation controlled by transferor
Subpart B -- Effects on shareholders and security holders (Secs. 354-358)
Sec. 354. Exchanges of stock and securities in certain reorganizations
Sec. 355. Distribution of stock and securities of a controlled corporation
Sec. 356. Receipt of additional consideration
Sec. 357. Assumption of liability
Sec. 358. Basis to distributees
Subpart C -- Effects on corporations (Secs. 361-362)
Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions
Sec. 362. Basis to corporations
Subpart D -- Special rule; definitions (Secs. 367-368)
Part IV -- Insolvency reorganizations [Repealed] (Secs. 370-374)
Sec. 370. Termination of part [Repealed]
Sec. 371. Reorganization in certain receivership and bankruptcy proceedings [Repealed]
Sec. 372. Basis in connection with certain receivership and bankruptcy proceedings [Repealed]
Sec. 373. Loss not recognized in certain railroad reorganizations [Repealed]
Sec. 374. Gain or loss not recognized in certain railroad reorganizations [Repealed]
Part V -- Carryovers (Secs. 381-384)
Sec. 381. Carryovers in certain corporate acquisitions
Sec. 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change
Sec. 383. Special limitations on certain excess credits, etc.
Sec. 384. Limitation on use of preacquisition losses to offset built-in gains
Part VI -- Treatment of certain corporate interests as stock or indebtedness (Sec. 385)
Sec. 385. Treatment of certain interests in corporations as stock or indebtedness
Part VII -- Miscellaneous Corporate Provisions [Repealed] (Secs. 386-391)
Subchapter D -- Deferred Compensation, etc. (Secs. 401-436)
Part I -- Pension, profit-sharing, stock bonus plans, etc. (Secs. 401-420)
Subpart A -- General rule (Secs. 401-409A)
Sec. 401. Qualified pension, profit-sharing, and stock bonus plans
Sec. 402. Taxability of beneficiary of employees' trust
Sec. 402A. Optional treatment of elective deferrals as Roth contributions
Sec. 403. Taxation of employee annuities
Sec. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
Sec. 404A. Deduction for certain foreign deferred compensation plans
Sec. 406. Employees of foreign affiliates covered by section 3121(l) agreements
Sec. 407. Certain employees of domestic subsidiaries engaged in business outside the United States
Sec. 408. Individual retirement accounts
Sec. 408A. Roth IRAs
Sec. 409. Qualifications for tax credit employee stock ownership plans
Sec. 409A. Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Subpart B -- Special rules (Secs. 410-417)
Sec. 410. Minimum participation standards
Sec. 411. Minimum vesting standards
Sec. 412. Minimum funding standards
Sec. 413. Collectively bargained plans, etc.
Sec. 414. Definitions and special rules
Sec. 415. Limitations on benefits and contributions under qualified plans
Sec. 416. Special rules for top-heavy plans
Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements
Subpart C -- Insolvent Plans (Secs. 418-418E)
Sec. 418. Reorganization status [Repealed]
Sec. 418A. Notice of reorganization and funding requirements [Repealed]
Sec. 418B. Minimum contribution requirement [Repealed]
Sec. 418C. Overburden credit against minimum contribution requirement [Repealed]
Sec. 418D. Adjustments in accrued benefits [Repealed]
Sec. 418E. Insolvent plans
Subpart D -- Treatment of welfare benefit funds (Secs. 419-419A)
Sec. 419. Treatment of funded welfare benefit plans
Sec. 419A. Qualified asset account; limitation on additions to account
Subpart E -- Transfer of excess pension assets to retiree health accounts (Sec. 420)
Sec. 420. Transfers of excess pension assets to retiree health accounts
Part II -- Certain stock options (Secs. 421-424)
Sec. 421. General rules
Sec. 422. Incentive stock options
Sec. 423. Employee stock purchase plans
Sec. 424. Definitions and special rules
Part III -- Rules for Minimum Funding Standards and Benefit Limitations (Secs. 430-436)
Subpart A -- Minimum Funding Standards for Pension Plans (Secs. 430-433)
Sec. 430. Minimum funding standards for single-employer defined benefit pension plans
Sec. 431. Minimum funding standards for multiemployer plans
Sec. 432. Additional funding rules for multiemployer plans in endangered status or critical status
Sec. 433. Minimum funding standards for CSEC plans
Subpart B -- Benefit Limitations Under Single-Employer Plans (Sec. 436)
Sec. 436. Funding-based limits on benefits and benefit accruals under single-employer plans
Subchapter E -- Accounting Periods and Methods of Accounting (Secs. 441-483)
Part I -- Accounting periods (Secs. 441-444)
Sec. 441. Period for computation of taxable income
Sec. 442. Change of annual accounting period
Sec. 443. Returns for a period of less than 12 months
Sec. 444. Election of taxable year other than required taxable year
Part II -- Methods of accounting (Secs. 446-475)
Subpart A -- Methods of accounting in general (Secs. 446-448)
Sec. 446. General rule for methods of accounting
Sec. 447. Method of accounting for corporations engaged in farming
Sec. 448. Limitation on use of cash method of accounting
Subpart B -- Taxable year for which items of gross income included (Secs. 451-460)
Sec. 451. General rule for taxable year of inclusion
Sec. 453. Installment method
Sec. 453A. Special rules for nondealers
Sec. 453B. Gain or loss on disposition of installment obligations
Sec. 453C. Treatment of certain indebtedness as payment on installment obligations [Repealed]
Sec. 454. Obligations issued at discount
Sec. 455. Prepaid subscription income
Sec. 456. Prepaid dues income of certain membership organizations
Sec. 457. Deferred compensation plans of State and local governments and tax-exempt organizations
Sec. 457A. Nonqualified deferred compensation from certain tax indifferent parties
Sec. 458. Magazines, paperbacks, and records returned after the close of the taxable year
Sec. 460. Special rules for long-term contracts
Subpart C -- Taxable year for which deductions taken (Secs. 461-470)
Sec. 461. General rule for taxable year of deduction
Sec. 464. Limitations on deductions for certain farming [expenses]
Sec. 465. Deductions limited to amount at risk
Sec. 467. Certain payments for the use of property or services
Sec. 468. Special rules for mining and solid waste reclamation and closing costs
Sec. 468A. Special rules for nuclear decommissioning costs
Sec. 468B. Special rules for designated settlement funds
Sec. 469. Passive activity losses and credits limited
Sec. 470. Limitation on deductions allocable to property used by government or other tax-exempt entities
Subpart D -- Inventories (Secs. 471-475)
Part III -- Adjustments (Secs. 481-483)
Subchapter F -- Exempt Organizations (Secs. 501-530)
Part I -- General rule (Secs. 501-506)
Sec. 501. Exemption from tax on corporations, certain trusts, etc.
Sec. 502. Feeder organizations
Sec. 503. Requirements for exemption
Sec. 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
Sec. 505. Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
Sec. 506. Organizations required to notify secretary of intent to operate under 501(c)(4)
Part II -- Private foundations (Secs. 507-509)
Sec. 507. Termination of private foundation status
Sec. 508. Special rules with respect to section 501(c)(3) organizations
Sec. 509. Private foundation defined
Part III -- Taxation of business income of certain exempt organizations (Secs. 511-515)
Sec. 511. Imposition of tax on unrelated business income of charitable, etc., organizations
Sec. 512. Unrelated business taxable income
Sec. 513. Unrelated trade or business
Sec. 514. Unrelated debt-financed income
Sec. 515. Taxes of foreign countries and possessions of the United States
Part IV -- Farmers' cooperatives (Sec. 521)
Sec. 521. Exemption of farmers' cooperatives from tax
Part V -- Shipowners' protection and indemnity associations (Sec. 526)
Sec. 526. Shipowners' protection and indemnity associations
Part VI -- Political organizations (Sec. 527)
Sec. 527. Political organizations
Part VII -- Certain homeowners associations (Sec. 528)
Sec. 528. Certain homeowners associations
Part VIII -- Certain Savings Entities (Secs. 529-530)
Subchapter G -- Corporations Used to Avoid Income Tax on Shareholders (Secs. 531-565)
Part I -- Corporations improperly accumulating surplus (Secs. 531-537)
Sec. 531. Imposition of accumulated earnings tax
Sec. 532. Corporations subject to accumulated earnings tax
Sec. 533. Evidence of purpose to avoid income tax
Sec. 534. Burden of proof
Sec. 535. Accumulated taxable income
Sec. 536. Income not placed on annual basis
Sec. 537. Reasonable needs of the business
Part II -- Personal holding companies (Secs. 541-547)
Sec. 541. Imposition of personal holding company tax
Sec. 542. Definition of personal holding company
Sec. 543. Personal holding company income
Sec. 544. Rules for determining stock ownership
Sec. 545. Undistributed personal holding company income
Sec. 546. Income not placed on annual basis
Sec. 547. Deduction for deficiency dividends
Part III -- Foreign personal holding companies (Secs. 551-558)
Sec. 551. Foreign personal holding company income taxed to United States shareholders [Repealed]
Sec. 552. Definition of foreign personal holding company [Repealed]
Sec. 553. Foreign personal holding company income [Repealed]
Sec. 554. Stock ownership [Repealed]
Sec. 555. Gross income of foreign personal holding companies [Repealed]
Sec. 556. Undistributed foreign personal holding company income [Repealed]
Sec. 557. Income not placed on annual basis [Repealed]
Sec. 558. Returns of officers, directors, and shareholders of foreign personal holding companies [Repealed]
Part IV -- Deduction for dividends paid (Secs. 561-565)
Subchapter H -- Banking Institutions (Secs. 581-597)
Part I -- Rules of general application to banking institutions (Secs. 581-585)
Sec. 581. Definition of bank
Sec. 582. Bad debts, losses, and gains with respect to securities held by financial institutions
Sec. 583. Deductions of dividends paid on certain preferred stock [Repealed]
Sec. 584. Common trust funds
Sec. 585. Reserves for losses on loans of banks
Part II -- Mutual savings banks, etc. (Secs. 591-597)
Sec. 591. Deduction for dividends paid on deposits
Sec. 592. Deduction of repayment of certain loans [Repealed]
Sec. 593. Reserves for losses on loans
Sec. 594. Alternative tax for mutual savings banks conducting life insurance business
Sec. 595. Foreclosure on property securing loans [Repealed]
Sec. 596. Limitation on dividends received deduction [Repealed]
Sec. 597. Treatment of transactions in which Federal financial assistance provided
Subchapter I -- Natural Resources (Secs. 611-638)
Part I -- Deductions (Secs. 611-617)
Sec. 611. Allowance of deduction for depletion
Sec. 612. Basis for cost depletion
Sec. 613. Percentage depletion
Sec. 613A. Limitations on percentage depletion in case of oil and gas wells
Sec. 614. Definition of property
Sec. 615. Pre-1970 exploration expenditures [Repealed]
Sec. 616. Development expenditures
Sec. 617. Deduction and recapture of certain mining exploration expenditures
Part II -- Exclusions from gross income [Repealed] (Sec. 621)
Sec. 621. Payments to encourage exploration, development, and mining for defense purposes [Repealed]
Part III -- Sales and exchanges (Sec. 631)
Sec. 631. Gain or loss in the case of timber, coal, or domestic iron ore
Part IV -- Mineral production payments (Sec. 636)
Sec. 636. Income tax treatment of mineral production payments
Part V -- Continental shelf areas (Sec. 638)
Sec. 638. Continental shelf areas
Subchapter J -- Estates, Trusts, Beneficiaries, and Decedents (Secs. 641-692)
Part I -- Estates, trusts, and beneficiaries (Secs. 641-685)
Subpart A -- General rules for taxation of estates and trusts (Secs. 641-646)
Sec. 641. Imposition of tax
Sec. 642. Special rules for credits and deductions
Sec. 643. Definitions applicable to subparts A, B, C, and D
Sec. 644. Taxable year of trusts
Sec. 645. Certain revocable trusts treated as part of estate
Sec. 646. Tax treatment of electing Alaska Native Settlement Trusts
Subpart B -- Trusts which distribute current income only (Secs. 651-652)
Sec. 651. Deduction for trusts distributing current income only
Sec. 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
Subpart C -- Estates and trusts which may accumulate income or which distribute corpus (Secs. 661-664)
Sec. 661. Deduction for estates and trusts accumulating income or distributing corpus
Sec. 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
Sec. 663. Special rules applicable to sections 661 and 662
Sec. 664. Charitable remainder trusts
Subpart D -- Treatment of excess distributions by trusts (Secs. 665-668)
Sec. 665. Definitions applicable to subpart D
Sec. 666. Accumulation distribution allocated to preceding years
Sec. 667. Treatment of amounts deemed distributed by trust in preceding years
Sec. 668. Interest charge on accumulation distributions from foreign trusts
Subpart E -- Grantors and others treated as substantial owners (Secs. 671-679)
Sec. 671. Trust income, deductions, and credits attributable to grantors and others as substantial owners
Sec. 672. Definitions and rules
Sec. 673. Reversionary interests
Sec. 674. Power to control beneficial enjoyment
Sec. 675. Administrative powers
Sec. 676. Power to revoke
Sec. 677. Income for benefit of grantor
Sec. 678. Person other than grantor treated as substantial owner
Sec. 679. Foreign trusts having one or more United States beneficiaries
Subpart F -- Miscellaneous (Secs. 681-685)
Part II -- Income in respect of decedents (Secs. 691-692)
Subchapter K -- Partners and Partnerships (Secs. 701-777)
Part I -- Determination of tax liability (Secs. 701-709)
Sec. 701. Partners, not partnership, subject to tax
Sec. 702. Income and credits of partner
Sec. 703. Partnership computations
Sec. 704. Partner's distributive share
Sec. 705. Determination of basis of partner's interest
Sec. 706. Taxable years of partner and partnership
Sec. 707. Transactions between partner and partnership
Sec. 708. Continuation of partnership
Sec. 709. Treatment of organization and syndication fees
Part II -- Contributions, distributions, and transfers (Secs. 721-755)
Subpart A -- Contributions to a partnership (Secs. 721-724)
Sec. 721. Nonrecognition of gain or loss on contribution
Sec. 722. Basis of contributing partner's interest
Sec. 723. Basis of property contributed to partnership
Sec. 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
Subpart B -- Distributions by a partnership (Secs. 731-737)
Sec. 731. Extent of recognition of gain or loss on distribution
Sec. 732. Basis of distributed property other than money
Sec. 733. Basis of distributee partner's interest
Sec. 734. Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
Sec. 735. Character of gain or loss on disposition of distributed property
Sec. 736. Payments to a retiring partner or a deceased partner's successor in interest
Sec. 737. Recognition of precontribution gain in case of certain distributions to contributing partner
Subpart C -- Transfers of interests in a partnership (Secs. 741-743)
Sec. 741. Recognition and character of gain or loss on sale or exchange
Sec. 742. Basis of transferee partner's interest
Sec. 743. Special rules where section 754 election or substantial built-in loss
Subpart D -- Provisions common to other subparts (Secs. 751-755)
Part III -- Definitions (Sec. 761)
Sec. 761. Terms defined
Part IV -- Special rules for electing large partnerships (Secs. 771-777)
Sec. 771. Application of subchapter to electing large partnerships
Sec. 772. Simplified flow-through
Sec. 773. Computation at partnership level
Sec. 774. Other modifications
Sec. 775. Electing large partnership defined
Sec. 776. Special rules for partnerships holding oil and gas
Sec. 777. Regulations
Subchapter L -- Insurance Companies (Secs. 801-848)
Part I -- Life insurance companies (Secs. 801-820)
Subpart A -- Tax imposed (Secs. 801-802)
Subpart B -- Life insurance gross income (Sec. 803)
Sec. 803. Life insurance gross income
Subpart C -- Life insurance deductions (Secs. 804-810)
Sec. 804. Life insurance deductions
Sec. 805. General deductions
Sec. 806. Small life insurance company deduction [Repealed]
Sec. 807. Rules for certain reserves
Sec. 808. Policyholder dividends deduction
Sec. 809. Reduction in certain deductions of mutual life insurance companies [Repealed]
Sec. 810. Operations loss deduction [Repealed]
Subpart D -- Accounting, allocation, and foreign provisions (Secs. 811-815)
Sec. 811. Accounting provisions
Sec. 812. Definition of company's share and policyholders' share
Sec. 813. Foreign life insurance companies [Repealed]
Sec. 814. Contiguous country branches of domestic life insurance companies
Sec. 815. Distributions to shareholders from pre-1984 policyholders surplus account [Repealed]
Subpart E -- Definitions and special rules (Secs. 816-820)
Sec. 816. Life insurance company defined
Sec. 817. Treatment of variable contracts
Sec. 817A. Special rules for modified guaranteed contracts
Sec. 818. Other definitions and special rules
Sec. 819. Foreign life insurance companies [Omitted]
Sec. 820. Optional treatment of policies reinsured under modified coinsurance contracts [Repealed]
Part II -- Other insurance companies (Secs. 821-835)
Sec. 821. Tax on mutual insurance companies to which Part II applies [Repealed]
Sec. 823. [Sections 823 through 825 Repealed]
Sec. 831. Tax on insurance companies other than life insurance companies
Sec. 832. Insurance company taxable income
Sec. 833. Treatment of Blue Cross and Blue Shield organizations, etc.
Sec. 834. Determination of taxable investment income
Sec. 835. Election by reciprocal
Part III -- Provisions of general application (Secs. 841-848)
Sec. 841. Credit for foreign taxes
Sec. 842. Foreign companies carrying on insurance business
Sec. 843. Annual accounting period
Sec. 844. Special loss carryover rules [Repealed]
Sec. 845. Certain reinsurance agreements
Sec. 846. Discounted unpaid losses defined
Sec. 847. Special estimated tax payments [Repealed]
Sec. 848. Capitalization of certain policy acquisition expenses
Subchapter M -- Regulated Investment Companies and Real Estate Investment Trusts (Secs. 851-860L)
Part I -- Regulated investment companies (Secs. 851-855)
Sec. 851. Definition of regulated investment company
Sec. 852. Taxation of regulated investment companies and their shareholders
Sec. 853. Foreign tax credit allowed to shareholders
Sec. 853A. Credits from tax credit bonds allowed to shareholders
Sec. 854. Limitations applicable to dividends received from regulated investment company
Sec. 855. Dividends paid by regulated investment company after close of taxable year
Part II -- Real estate investment trusts (Secs. 856-859)
Sec. 856. Definition of real estate investment trust
Sec. 857. Taxation of real estate investment trusts and their beneficiaries
Sec. 858. Dividends paid by real estate investment trust after close of taxable year
Sec. 859. Adoption of annual accounting period
Part III -- Provisions which apply to both regulated investment companies and real estate investment trusts (Sec. 860)
Sec. 860. Deduction for deficiency dividends
Part IV -- Real estate mortgage investment conduits (Secs. 860A-860G)
Sec. 860A. Taxation of REMIC's
Sec. 860B. Taxation of holders of regular interests
Sec. 860C. Taxation of residual interests
Sec. 860D. REMIC defined
Sec. 860E. Treatment of income in excess of daily accruals on residual interests
Sec. 860F. Other rules
Sec. 860G. Other definitions and special rules
Part V -- Financial asset securitization investment trusts [Repealed] (Secs. 860H-860L)
Sec. 860H. Taxation of a FASIT; other general rules [Repealed]
Sec. 860I. Gain recognition on contributions to a FASIT and in other cases [Repealed]
Sec. 860J. Non-FASIT losses not to offset certain FASIT inclusions [Repealed]
Sec. 860K. Treatment of transfers of high-yield interests to disqualified holders [Repealed]
Sec. 860L. Definitions and other special rules [Repealed]
Subchapter N -- Tax Based on Income from Sources Within or Without the United States (Secs. 861-999)
Part I -- Source rules and other general rules relating to foreign income (Secs. 861-865)
Sec. 861. Income from sources within the United States
Sec. 862. Income from sources without the United States
Sec. 863. Special rules for determining source
Sec. 864. Definitions and special rules
Sec. 865. Source rules for personal property sales
Part II -- Nonresident aliens and foreign corporations (Secs. 871-898)
Subpart A -- Nonresident alien individuals (Secs. 871-879)
Sec. 871. Tax on nonresident alien individuals
Sec. 872. Gross income
Sec. 873. Deductions
Sec. 874. Allowance of deductions and credits
Sec. 875. Partnerships; beneficiaries of estates and trusts
Sec. 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
Sec. 877. Expatriation to avoid tax
Sec. 877A. Tax responsibilities of expatriation
Sec. 878. Foreign educational, charitable, and certain other exempt organizations
Sec. 879. Tax treatment of certain community income in the case of nonresident alien individuals
Subpart B -- Foreign corporations (Secs. 881-885)
Sec. 881. Tax on income of foreign corporations not connected with United States business
Sec. 882. Tax on income of foreign corporations connected with United States business
Sec. 883. Exclusions from gross income
Sec. 884. Branch profits tax
Sec. 885. Cross references
Subpart C -- Tax on gross transportation income (Sec. 887)
Sec. 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
Subpart D -- Miscellaneous provisions (Secs. 891-898)
Sec. 891. Doubling of rates of tax on citizens and corporations of certain foreign countries
Sec. 892. Income of foreign governments and of international organizations
Sec. 893. Compensation of employees of foreign governments or international organizations
Sec. 894. Income affected by treaty
Sec. 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
Sec. 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries
Sec. 897. Disposition of investment in United States real property
Sec. 898. Taxable year of certain foreign corporations
Part III -- Income from sources without the United States (Secs. 901-989)
Subpart A -- Foreign tax credit (Secs. 901-909)
Sec. 901. Taxes of foreign countries and of possessions of United States
Sec. 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation [Repealed]
Sec. 903. Credit for taxes in lieu of income, etc., taxes
Sec. 904. Limitation on credit
Sec. 905. Applicable rules
Sec. 906. Nonresident alien individuals and foreign corporations
Sec. 907. Special rules in case of foreign oil and gas income
Sec. 908. Reduction of credit for participation in or co-operation with an international boycott
Sec. 909. Suspension of taxes and credits until related income taken into account
Subpart B -- Earned income of citizens or residents of United States (Secs. 911-913)
Sec. 911. Citizens or residents of the United States living abroad
Sec. 912. Exemption for certain allowances
Sec. 913. Deduction for certain expenses of living abroad [Repealed]
Subpart C -- Taxation of foreign sales corporations (Secs. 921-927)
Sec. 921. Exempt foreign trade income excluded from gross income
Sec. 922. FSC defined
Sec. 923. Exempt foreign trade income
Sec. 924. Foreign trading gross receipts
Sec. 925. Transfer pricing rules
Sec. 926. Distributions to shareholders
Sec. 927. Other definitions and special rules
Subpart D -- Possessions of the United States (Secs. 931-937)
Sec. 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands
Sec. 932. Coordination of United States and Virgin Islands income taxes
Sec. 933. Income from sources within Puerto Rico
Sec. 934. Limitation on reduction in income tax liability incurred to the Virgin Islands
Sec. 935. Coordination of United States and Guam individual income taxes
Sec. 936. Puerto Rico and possession tax credit [Repealed]
Sec. 937. Residence and source rules involving possessions
Subpart E -- Qualifying Foreign Trade Income [Repealed] (Secs. 941-943)
Sec. 941. Qualifying foreign trade income [Repealed]
Sec. 942. Foreign trading gross receipts [Repealed]
Sec. 943. Other definitions and special rules [Repealed]
Subpart F -- Controlled foreign corporations (Secs. 951-965)
Sec. 951. Amounts included in gross income of United States shareholders
Sec. 951A. Global intangible low-taxed income included in gross income of United States shareholders
Sec. 952. Subpart F income defined
Sec. 953. Insurance income
Sec. 954. Foreign base company income
Sec. 955. Withdrawal of previously excluded subpart F income from qualified investment [Repealed]
Sec. 956. Investment of earnings in United States property
Sec. 956A. Earnings invested in excess passive assets [Repealed]
Sec. 957. Controlled foreign corporations; United States persons
Sec. 958. Rules for determining stock ownership
Sec. 959. Exclusion from gross income of previously taxed earnings and profits
Sec. 960. Deemed paid credit for subpart F inclusions
Sec. 961. Adjustments to basis of stock in controlled foreign corporations and of other property
Sec. 962. Election by individuals to be subject to tax at corporate rates
Sec. 963. Receipt of minimum distributions by domestic corporations [Repealed]
Sec. 964. Miscellaneous provisions
Sec. 965. Treatment of deferred foreign income upon transition to participation exemption system of taxation
Subpart G -- Export trade corporations (Secs. 970-971)
Subpart I -- Admissibility of documentation maintained in foreign countries (Sec. 982)
Sec. 982. Admissibility of documentation maintained in foreign countries
Subpart J -- Foreign currency transactions (Secs. 985-989)
Part IV -- Domestic international sales corporations (Secs. 991-997)
Subpart A -- Treatment of qualifying corporations (Secs. 991-994)
Sec. 991. Taxation of a domestic international sales corporation
Sec. 992. Requirements of a domestic international sales corporation
Sec. 993. Definitions
Sec. 994. Inter-company pricing rules
Subpart B -- Treatment of distributions of shareholders (Secs. 995-997)
Part V -- International boycott determinations (Sec. 999)
Sec. 999. Reports by taxpayers; determinations
Subchapter O -- Gain or Loss on Disposition of Property (Secs. 1001-1103)
Part I -- Determination of amount of and recognition of gain or loss (Secs. 1001-1002)
Sec. 1001. Determination of amount of and recognition of gain or loss
Sec. 1002. Recognition of gain or loss [Repealed]
Part II -- Basis rules of general application (Secs. 1011-1023)
Sec. 1011. Adjusted basis for determining gain or loss
Sec. 1012. Basis of property--cost
Sec. 1013. Basis of property included in inventory
Sec. 1014. Basis of property acquired from a decedent
Sec. 1015. Basis of property acquired by gifts and transfers in trust
Sec. 1016. Adjustments to basis
Sec. 1017. Discharge of indebtedness
Sec. 1019. Property on which lessee has made improvements
Sec. 1021. Sale of annuities
Sec. 1022. Treatment of property acquired from a decedent dying after December 31, 2009 [Repealed]
Sec. 1023. Cross references
Part III -- Common nontaxable exchanges (Secs. 1031-1045)
Sec. 1031. Exchange of real property held for productive use or investment
Sec. 1032. Exchange of stock for property
Sec. 1033. Involuntary conversions
Sec. 1034. Rollover of gain on sale of principal residence [Repealed]
Sec. 1035. Certain exchanges of insurance policies
Sec. 1036. Stock for stock of same corporation
Sec. 1037. Certain exchanges of United States obligations
Sec. 1038. Certain reacquisitions of real property
Sec. 1039. Certain sales of low-income housing projects [Repealed]
Sec. 1040. Transfer of certain farm, etc., real property
Sec. 1041. Transfers of property between spouses or incident to divorce
Sec. 1042. Sales of stock to employee stock ownership plans or certain cooperatives
Sec. 1043. Sale of property to comply with conflict-of-interest requirements
Sec. 1044. Rollover of publicly traded securities gain into specialized small business investment companies [Repealed]
Sec. 1045. Rollover of gain from qualified small business stock to another qualified small business stock
Part IV -- Special rules (Secs. 1051-1062)
Sec. 1051. Property acquired during affiliation [Repealed]
Sec. 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
Sec. 1053. Property acquired before March 1, 1913
Sec. 1054. Certain stock of Federal National Mortgage Association
Sec. 1055. Redeemable ground rents
Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise [Repealed]
Sec. 1057. Election to treat transfer to foreign trust, etc., as taxable exchange [Repealed]
Sec. 1058. Transfers of securities under certain agreements
Sec. 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
Sec. 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons
Sec. 1060. Special allocation rules for certain asset acquisitions
Sec. 1061. Partnership interests held in connection with performance of services
Sec. 1062. Cross references
Part V -- [Repealed] (Sec. 1071)
Sec. 1071. Gain from sale or exchange to effectuate policies of F.C.C. [Repealed]
Part VI -- [Repealed] (Secs. 1081-1083)
Sec. 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C. [Repealed]
Sec. 1082. Basis for determining gain or loss [Repealed]
Sec. 1083. Definitions [Repealed]
Part VII -- Wash sales; straddles (Secs. 1091-1092)
Part VIII -- Distributions pursuant to Bank Holding Company Act [Repealed] (Secs. 1101-1103)
Subchapter P -- Capital Gains and Losses (Secs. 1201-1298)
Part I -- Treatment of capital gains (Secs. 1201-1202)
Sec. 1201. Alternative tax for corporations [Repealed]
Sec. 1202. Partial exclusion for gain from certain small business stock
Part II -- Treatment of capital losses (Secs. 1211-1212)
Part III -- General rules for determining capital gains and losses (Secs. 1221-1223)
Sec. 1221. Capital asset defined
Sec. 1222. Other terms relating to capital gains and losses
Sec. 1223. Holding period of property
Part IV -- Special rules for determining capital gains and losses (Secs. 1231-1260)
Sec. 1231. Property used in the trade or business and involuntary conversions
Sec. 1232. Bonds and other evidences of indebtedness [Repealed]
Sec. 1233. Gains and losses from short sales
Sec. 1234. Options to buy or sell
Sec. 1234A. Gains or losses from certain terminations
Sec. 1234B. Gains or losses from securities futures contracts
Sec. 1235. Sale or exchange of patents
Sec. 1236. Dealers in securities
Sec. 1237. Real property subdivided for sale
Sec. 1238. Amortization in excess of depreciation [Repealed]
Sec. 1239. Gain from sale of depreciable property between certain related taxpayers
Sec. 1241. Cancellation of lease or distributor's agreement
Sec. 1242. Losses on small business investment company stock
Sec. 1243. Loss of small business investment company
Sec. 1244. Losses on small business stock
Sec. 1245. Gain from dispositions of certain depreciable property
Sec. 1246. Gain on foreign investment company stock [Repealed]
Sec. 1247. Election by foreign investment companies to distribute income currently [Repealed]
Sec. 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
Sec. 1250. Gain from dispositions of certain depreciable realty
Sec. 1251. Gain from disposition of property used in farming where farm losses offset non-farm income [Repealed]
Sec. 1252. Gain from disposition of farm land
Sec. 1253. Transfers of franchises, trademarks, and trade names
Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
Sec. 1255. Gain from disposition of section 126 property
Sec. 1256. Contracts marked to market
Sec. 1257. Disposition of converted wetlands or highly erodible croplands
Sec. 1258. Recharacterization of gain from certain financial transactions
Sec. 1259. Constructive sales treatment for appreciated financial positions
Sec. 1260. Gains from constructive ownership transactions
Part V -- Special rules for bonds and other debt instruments (Secs. 1271-1288)
Subpart A -- Original issue discount (Secs. 1271-1275)
Sec. 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
Sec. 1272. Current inclusion in income of original issue discount
Sec. 1273. Determination of amount of original issue discount
Sec. 1274. Determination of issue price in the case of certain debt instruments issued for property
Sec. 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
Sec. 1275. Other definitions and special rules
Subpart B -- Market discount on bonds (Secs. 1276-1278)
Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income
Sec. 1277. Deferral of interest deduction allocable to accrued market discount
Sec. 1278. Definitions and special rules
Subpart C -- Discount on short-term obligations (Secs. 1281-1283)
Sec. 1281. Current inclusion in income of discount on certain short-term obligations
Sec. 1282. Deferral of interest deduction allocable to accrued discount
Sec. 1283. Definitions and special rules
Subpart D -- Miscellaneous provisions (Secs. 1286-1288)
Part VI -- Treatment of certain passive foreign investment companies (Secs. 1291-1298)
Subpart A -- Interest on tax deferral (Sec. 1291)
Sec. 1291. Interest on tax deferral
Subpart B -- Treatment of qualified electing funds (Secs. 1293-1295)
Sec. 1293. Current taxation of income from qualified electing funds
Sec. 1294. Election to extend time for payment of tax on undistributed earnings
Sec. 1295. Qualified electing fund
Subpart C -- Election of Mark to Market for Marketable Stock (Sec. 1296)
Sec. 1296. Election of mark to market for marketable stock
Subpart D -- General provisions (Secs. 1297-1298)
Subchapter Q -- Readjustment of Tax Between Years and Special Limitations (Secs. 1301-1351)
Part I -- Income Averaging (Secs. 1301-1303)
Sec. 1301. Averaging of farm income
Sec. 1302. Definition of averageable income; related definitions [Repealed]
Sec. 1303. Eligible individuals [Repealed]
Part II -- Mitigation of effect of limitations and other provisions (Secs. 1311-1314)
Sec. 1311. Correction of error
Sec. 1312. Circumstances of adjustment
Sec. 1313. Definitions
Sec. 1314. Amount and method of adjustment
Part III -- Involuntary Liquidation and Replacement of LIFO Inventories [Repealed] (Sec. 1321)
Sec. 1321. Involuntary liquidation of LIFO inventories [Repealed]
Part IV -- War Loss Recoveries [Repealed] (Secs. 1331-1337)
Sec. 1331. War loss recoveries [Repealed]
Sec. 1332. Inclusion in gross income of war loss recoveries [Repealed]
Sec. 1333. Tax adjustment measured by prior benefits [Repealed]
Sec. 1334. Restoration of value of investments referable to detroyed or seized property [Repealed]
Sec. 1335. Election by taxpayer for application of section 1333 [Repealed]
Sec. 1336. Basis of recovered property [Repealed]
Sec. 1337. Applicable rules [Repealed]
Part V -- Claim of right (Sec. 1341)
Sec. 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
Part VII -- Recoveries of foreign expropriation losses (Sec. 1351)
Sec. 1351. Treatment of recoveries of foreign expropriation losses
Subchapter R -- Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (Secs. 1352-1359)
Sec. 1352. Alternative tax on qualifying shipping activities
Sec. 1353. Notional shipping income
Sec. 1354. Alternative tax election; revocation; termination
Sec. 1355. Definitions and special rules
Sec. 1356. Qualifying shipping activities
Sec. 1357. Items not subject to regular tax; depreciation; interest
Sec. 1358. Allocation of credits, income, and deductions
Sec. 1359. Disposition of qualifying vessels
Subchapter S -- Tax Treatment of S Corporations and Their Shareholders (Secs. 1361-1379)
Part I -- In general (Secs. 1361-1363)
Sec. 1361. S corporation defined
Sec. 1362. Election; revocation; termination
Sec. 1363. Effect of election on corporation
Part II -- Tax treatment of shareholders (Secs. 1366-1368)
Sec. 1366. Pass-thru of items to shareholders
Sec. 1367. Adjustments to basis of stock of shareholders, etc.
Sec. 1368. Distributions
Part III -- Special rules (Secs. 1371-1375)
Sec. 1371. Coordination with subchapter C
Sec. 1372. Partnership rules to apply for fringe benefit purposes
Sec. 1373. Foreign income
Sec. 1374. Tax imposed on certain built-in gains
Sec. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
Part IV -- Definitions; miscellaneous (Secs. 1377-1379)
Subchapter T -- Cooperatives and Their Patrons (Secs. 1381-1388)
Part I -- Tax treatment of cooperatives (Secs. 1381-1383)
Sec. 1381. Organizations to which part applies
Sec. 1382. Taxable income of cooperatives
Sec. 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
Part II -- Tax treatment by patrons of patronage dividends and per-unit retain allocations (Sec. 1385)
Sec. 1385. Amounts includible in patron's gross income
Part III -- Definitions; special rules (Sec. 1388)
Sec. 1388. Definitions; special rules
Subchapter U -- Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Secs. 1391-1397F)
Part I -- Designation (Secs. 1391-1393)
Sec. 1391. Designation procedure
Sec. 1392. Eligibility criteria
Sec. 1393. Definitions and special rules
Part II -- Tax-exempt facility bonds for empowerment zones and enterprise communities (Sec. 1394)
Sec. 1394. Tax-exempt enterprise zone facility bonds
Part III -- Additional incentives for empowerment zones (Secs. 1396-1397D)
Subpart A -- Empowerment zone employment credit (Secs. 1396-1397)
Subpart B -- Additional expensing (Sec. 1397A)
Sec. 1397A. Increase in expensing under section 179
Subpart C -- Nonrecognition of Gain on Rollover of Empowerment Zone Investments (Sec. 1397B)
Sec. 1397B. Nonrecognition of gain on rollover of empowerment zone investments
Subpart D -- General provisions (Secs. 1397C-1397D)
Part IV -- Incentives for education zones (Sec. 1397E)
Sec. 1397E. Credit to holders of qualified zone academy bonds [Repealed]
Part V -- Regulations (Sec. 1397F)
Sec. 1397F. Regulations
Subchapter V -- Title 11 Cases (Secs. 1398-1399)
Sec. 1398. Rules relating to individuals' title 11 cases
Sec. 1399. No separate taxable entities for partnerships, corporations, etc.
Subchapter W -- District of Columbia Enterprise Zone (Secs. 1400-1400C)
Sec. 1400. Establishment of DC Zone [Repealed]
Sec. 1400A. Tax-exempt economic development bonds [Repealed]
Sec. 1400B. Zero percent capital gains rate [Repealed]
Sec. 1400C. First-time homebuyer credit for District of Columbia [Repealed]
Subchapter X -- Renewal Communities (Secs. 1400E-1400J)
Part I -- Designation (Sec. 1400E)
Sec. 1400E. Designation of renewal communities [Repealed]
Part II -- Renewal Community Capital Gain; Renewal Community Business (Secs. 1400F-1400G)
Sec. 1400F. Renewal community capital gain [Repealed]
Sec. 1400G. Renewal community business defined [Repealed]
Part III -- Additional Incentives (Secs. 1400H-1400J)
Sec. 1400H. Renewal community employment credit [Repealed]
Sec. 1400I. Commercial revitalization deduction [Repealed]
Sec. 1400J. Increase in expensing under section 179 [Repealed]
Subchapter Y -- Short Term Regional Benefits (Secs. 1400L-1400U-3)
Part I -- Tax Benefits for New York Liberty Zone (Sec. 1400L)
Sec. 1400L. Tax benefits for New York Liberty Zone [Repealed]
Part II -- Tax Benefits for GO Zones (Secs. 1400M-1400T)
Sec. 1400M. Definitions [Repealed]
Sec. 1400N. Tax benefits for Gulf Opportunity Zone [Repealed]
Sec. 1400O. Education tax benefits [Repealed]
Sec. 1400P. Housing tax benefits [Repealed]
Sec. 1400Q. Special rules for use of retirement funds [Repealed]
Sec. 1400R. Employment relief [Repealed]
Sec. 1400S. Additional tax relief provisions [Repealed]
Sec. 1400T. Special rules for mortgage revenue bonds [Repealed]
Part III -- Recovery Zone Bonds (Secs. 1400U-1-1400U-3)
Sec. 1400U-1. Allocation of recovery zone bonds [Repealed]
Sec. 1400U-2. Recovery zone economic development bonds [Repealed]
Sec. 1400U-3. Recovery zone facility bonds [Repealed]
Subchapter Z -- Opportunity zones (Secs. 1400Z-1-1400Z-2)
Sec. 1400Z-1. Designation
Sec. 1400Z-2. Special rules for capital gains invested in opportunity zones
Chapter 2 -- Tax on Self-employment Income (Secs. 1401-1403)
Chapter 2A -- Unearned Income Medicare Contribution (Sec. 1411)
Sec. 1411. Imposition of tax
Chapter 3 -- Withholding of Tax on Nonresident Aliens and Foreign Corporations (Secs. 1441-1464)
Subchapter A -- Nonresident Aliens and Foreign Corporations (Secs. 1441-1446)
Sec. 1441. Withholding of tax on nonresident aliens
Sec. 1442. Withholding of tax on foreign corporations
Sec. 1443. Foreign tax-exempt organizations
Sec. 1444. Withholding on Virgin Islands source income
Sec. 1445. Withholding of tax on dispositions of United States real property interests
Sec. 1446. Withholding tax on foreign partners' share of effectively connected income
Subchapter B -- Application of Withholding Provisions (Secs. 1461-1464)
Chapter 4 -- Taxes to Enforce Reporting on Certain Foreign Accounts (Secs. 1471-1482)
Sec. 1471. Withholdable payments to foreign financial institutions
Sec. 1472. Withholdable payments to other foreign entities
Sec. 1473. Definitions
Sec. 1474. Special rules
Sec. 1481. Mititgation of effect of renegotiation of government contracts [Repealed]
Sec. 1482. Readjustment for repayments made pursuant to price redeterminations [Repealed]
Chapter 5 -- Tax on Transfers to Avoid Income Tax [Repealed] (Secs. 1491-1494)
Sec. 1491. Imposition of tax [Repealed]
Sec. 1492. Nontaxable transfers [Repealed]
Sec. 1493. Definition of Foreign Trust [Repealed]
Sec. 1494. Payment and collection [Repealed]
Chapter 6 -- Consolidated Returns (Secs. 1501-1564)
Subchapter A -- Returns and Payment of Tax (Secs. 1501-1505)
Sec. 1501. Privilege to file consolidated returns
Sec. 1502. Regulations
Sec. 1503. Computation and payment of tax
Sec. 1504. Definitions
Sec. 1505. Cross references
Subchapter B -- Related Rules (Secs. 1551-1564)
Part I -- In general (Secs. 1551-1552)
Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit [Repealed]
Sec. 1552. Earnings and profits
Part II -- Certain controlled corporations (Secs. 1561-1564)
Sec. 1561. Limitation on accumulated earnings credit in the case of certain controlled corporations
Sec. 1562. Privilege of groups to elect multiple surtax exemptions [Repealed]
Sec. 1563. Definitions and special rules
Sec. 1564. Transitional rules in the case of certain controlled corporations [Repealed]
SUBTITLE B -- ESTATE AND GIFT TAXES (Secs. 2001-2801)
Chapter 11 -- Estate Tax (Secs. 2001-2210)
Subchapter A -- Estates of Citizens or Residents (Secs. 2001-2058)
Part I -- Tax imposed (Secs. 2001-2002)
Part II -- Credits against tax (Secs. 2010-2016)
Sec. 2010. Unified credit against estate tax
Sec. 2011. Credit for State death taxes [Repealed]
Sec. 2012. Credit for gift tax
Sec. 2013. Credit for tax on prior transfers
Sec. 2014. Credit for foreign death taxes
Sec. 2015. Credit for death taxes on remainders
Sec. 2016. Recovery of taxes claimed as credit
Part III -- Gross estate (Secs. 2031-2046)
Sec. 2031. Definition of gross estate
Sec. 2032. Alternate valuation
Sec. 2032A. Valuation of certain farm, etc., real property
Sec. 2033. Property in which the decedent had an interest
Sec. 2033A. Renumbered Sec. 2057
Sec. 2034. Dower or curtesy interests
Sec. 2035. Adjustments for certain gifts made within 3 years of decedent's death
Sec. 2036. Transfers with retained life estate
Sec. 2037. Transfers taking effect at death
Sec. 2038. Revocable transfers
Sec. 2039. Annuities
Sec. 2040. Joint interests
Sec. 2041. Powers of appointment
Sec. 2042. Proceeds of life insurance
Sec. 2043. Transfers for insufficient consideration
Sec. 2044. Certain property for which marital deduction was previously allowed
Sec. 2045. Prior interests
Sec. 2046. Disclaimers
Part IV -- Taxable estate (Secs. 2051-2058)
Sec. 2051. Definition of taxable estate
Sec. 2053. Expenses, indebtedness, and taxes
Sec. 2054. Losses
Sec. 2055. Transfers for public, charitable, and religious uses
Sec. 2056. Bequests, etc., to surviving spouse
Sec. 2056A. Qualified domestic trust
Sec. 2057. Family-owned business interests [Repealed]
Sec. 2058. State death taxes
Subchapter B -- Estates of Nonresidents not Citizens (Secs. 2101-2108)
Sec. 2101. Tax imposed
Sec. 2102. Credits against tax
Sec. 2103. Definition of gross estate
Sec. 2104. Property within the United States
Sec. 2105. Property without the United States
Sec. 2106. Taxable estate
Sec. 2107. Expatriation to avoid tax
Sec. 2108. Application of pre-1967 estate tax provisions
Subchapter C -- Miscellaneous (Secs. 2201-2210)
Sec. 2201. Combat zone-related deaths of members of the armed forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Sec. 2203. Definition of executor
Sec. 2204. Discharge of fiduciary from personal liability
Sec. 2205. Reimbursement out of estate
Sec. 2206. Liability of life insurance beneficiaries
Sec. 2207. Liability of recipient of property over which decedent had power of appointment
Sec. 2207A. Right of recovery in the case of certain marital deduction property
Sec. 2207B. Right of recovery where decedent retained interest
Sec. 2208. Certain residents of possessions considered citizens of the United States
Sec. 2209. Certain residents of possessions considered nonresidents not citizens of the United States
Sec. 2210. Termination [Repealed]
Chapter 12 -- Gift Tax (Secs. 2501-2524)
Subchapter A -- Determination of Tax Liability (Secs. 2501-2505)
Sec. 2501. Imposition of tax
Sec. 2502. Rate of tax
Sec. 2503. Taxable gifts
Sec. 2504. Taxable gifts for preceding calendar periods
Sec. 2505. Unified credit against gift tax
Subchapter B -- Transfers (Secs. 2511-2519)
Sec. 2511. Transfers in general
Sec. 2512. Valuation of gifts
Sec. 2513. Gift by husband or wife to third party
Sec. 2514. Powers of appointment
Sec. 2515. Treatment of generation-skipping transfer tax
Sec. 2516. Certain property settlements
Sec. 2517. Certain annuities under qualified plans [Repealed]
Sec. 2518. Disclaimers
Sec. 2519. Dispositions of certain life estates
Subchapter C -- Deductions (Secs. 2521-2524)
Chapter 13 -- Tax on Certain Generation-skipping Transfers (Secs. 2601-2664)
Subchapter A -- Tax Imposed (Secs. 2601-2604)
Sec. 2601. Tax imposed
Sec. 2602. Amount of tax
Sec. 2603. Liability for tax
Sec. 2604. Credit for certain State taxes [Repealed]
Subchapter B -- Generation-skipping Transfers (Secs. 2611-2613)
Sec. 2611. Generation-skipping transfer defined
Sec. 2612. Taxable termination; taxable distribution; direct skip
Sec. 2613. Skip person and non-skip person defined
Subchapter C -- Taxable Amount (Secs. 2621-2624)
Sec. 2621. Taxable amount in case of taxable distribution
Sec. 2622. Taxable amount in case of taxable termination
Sec. 2623. Taxable amount in case of direct skip
Sec. 2624. Valuation
Subchapter D -- GST Exemption (Secs. 2631-2632)
Subchapter E -- Applicable Rate; Inclusion Ratio (Secs. 2641-2642)
Subchapter F -- Other Definitions and Special Rules (Secs. 2651-2654)
Sec. 2651. Generation assignment
Sec. 2652. Other definitions
Sec. 2653. Taxation of multiple skips
Sec. 2654. Special rules
Subchapter G -- Administration (Secs. 2661-2664)
Chapter 14 -- Special Valuation Rules (Secs. 2701-2704)
Sec. 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships
Sec. 2702. Special valuation rules in case of transfers of interests in trusts
Sec. 2703. Certain rights and restrictions disregarded
Sec. 2704. Treatment of certain lapsing rights and restrictions
Chapter 15 -- Gifts and Bequests From Expatriates (Sec. 2801)
Sec. 2801. Imposition of tax
SUBTITLE C -- EMPLOYMENT TAXES (Secs. 3101-3512)
Chapter 21 -- Federal Insurance Contributions Act (Secs. 3101-3128)
Subchapter A -- Tax on Employees (Secs. 3101-3102)
Subchapter B -- Tax on Employers (Secs. 3111-3112)
Subchapter C -- General Provisions (Secs. 3121-3128)
Sec. 3121. Definitions
Sec. 3122. Federal service
Sec. 3123. Deductions as constructive payments
Sec. 3124. Estimate of revenue reduction
Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
Sec. 3126. Return and payment by governmental employer
Sec. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
Sec. 3128. Short title
Chapter 22 -- Railroad Retirement Tax Act (Secs. 3201-3241)
Subchapter A -- Tax on Employees (Secs. 3201-3202)
Subchapter B -- Tax on Employee Representatives (Secs. 3211-3212)
Subchapter C -- Tax on Employers (Sec. 3221)
Sec. 3221. Rate of tax
Subchapter D -- General Provisions (Secs. 3231-3233)
Subchapter E -- Tier 2 Tax Rate Determination (Sec. 3241)
Sec. 3241. Determination of Tier 2 tax rate based on average account benefits ratio
Chapter 23 -- Federal Unemployment Tax Act (Secs. 3301-3311)
Sec. 3301. Rate of tax
Sec. 3302. Credits against tax
Sec. 3303. Conditions of additional credit allowance
Sec. 3304. Approval of State laws
Sec. 3305. Applicability of State law
Sec. 3306. Definitions
Sec. 3307. Deductions as constructive payments
Sec. 3308. Instrumentalities of the United States
Sec. 3309. State law coverage of services performed for nonprofit organizations or governmental entities
Sec. 3310. Judicial review
Sec. 3311. Short title
Chapter 23A -- Railroad Unemployment Repayment Tax (Secs. 1321-1322)
Chapter 24 -- Collection of Income Tax at Source on Wages (Secs. 3401-3406)
Sec. 3401. Definitions
Sec. 3402. Income tax collected at source
Sec. 3403. Liability for tax
Sec. 3404. Return and payment by governmental employer
Sec. 3405. Special rules for pensions, annuities, and certain other deferred income
Sec. 3406. Backup withholding
Chapter 25 -- General Provisions Relating to Employment Taxes (Secs. 3501-3512)
Sec. 3501. Collection and payment of taxes
Sec. 3502. Nondeductibility of taxes in computing taxable income
Sec. 3503. Erroneous payments
Sec. 3504. Acts to be performed by agents
Sec. 3505. Liability of third parties paying or providing for wages
Sec. 3506. Individuals providing companion sitting placement services
Sec. 3507. Advance payment of earned income credit [Repealed]
Sec. 3508. Treatment of real estate agents and direct sellers
Sec. 3509. Determination of employer's liability for certain employment taxes
Sec. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
Sec. 3511. Certified professional employer organizations
Sec. 3512. Treatment of certain persons as employers with respect to motion picture projects
SUBTITLE D -- MISCELLANEOUS EXCISE TAXES (Secs. 4001-5000C)
Chapter 31 -- Retail Excise Taxes (Secs. 4001-4053)
Subchapter A -- Luxury Passenger Automobiles [Repealed] (Secs. 4001-4012)
Sec. 4001. Imposition of tax [Repealed]
Sec. 4002. 1st retail sale; uses, etc. treated as sales; determination of price [Repealed]
Sec. 4003. Special rules [Repealed]
Sec. 4004. Rules applicable to subpart A [Omitted]
Sec. 4006. Jewelry [Omitted]
Sec. 4007. Furs [Omitted]
Sec. 4011. Definitions and special roles [Omitted]
Sec. 4012. Termination [Omitted]
Subchapter B -- Special Fuels (Secs. 4041-4043)
Sec. 4041. Imposition of tax
Sec. 4042. Tax on fuel used in commercial transportation on inland waterways
Sec. 4043. Surtax on fuel used in aircraft part of a fractional ownership program
Subchapter C -- Heavy Trucks and Trailers (Secs. 4051-4053)
Chapter 32 -- Manufacturers Excise Taxes (Secs. 4061-4227)
Subchapter A -- Automotive and Related Items (Secs. 4061-4105)
Part I -- Gas guzzlers (Secs. 4061-4064)
Sec. 4061. Imposition of tax [Repealed]
Sec. 4062. Articles classified as parts [Repealed]
Sec. 4063. Exemptions [Repealed]
Sec. 4064. Gas guzzler tax
Part II -- Tires (Secs. 4071-4073)
Part III -- Petroleum products (Secs. 4081-4105)
Subpart A -- Motor and aviation fuel (Secs. 4081-4093)
Sec. 4081. Imposition of tax
Sec. 4082. Exemptions for diesel fuel and kerosene
Sec. 4083. Definitions; special rule; administrative authority
Sec. 4084. Cross references
Sec. 4091. Imposition of tax [Repealed]
Sec. 4092. Exemptions [Repealed]
Sec. 4093. Definitions [Repealed]
Subpart B -- Special provisions applicable to petroleum products (Secs. 4101-4105)
Subchapter B -- Coal (Sec. 4121)
Sec. 4121. Imposition of tax
Subchapter C -- Certain Vaccines (Secs. 4131-4132)
Subchapter D -- Recreational Equipment (Secs. 4161-4182)
Part I -- Sporting goods (Secs. 4161-4162)
Part III -- Firearms (Secs. 4181-4182)
Subchapter F -- Special Provisions Applicable to Manufacturers Tax (Secs. 4216-4219)
Sec. 4216. Definition of price
Sec. 4217. Leases
Sec. 4218. Use by manufacturer or importer considered sale
Sec. 4219. Application of tax in case of sales by other than manufacturer or importer
Subchapter G -- Exemptions, Registration, etc. (Secs. 4221-4227)
Chapter 33 -- Facilities and Services (Secs. 4251-4293)
Subchapter B -- Communications (Secs. 4251-4254)
Sec. 4251. Imposition of tax
Sec. 4252. Definitions
Sec. 4253. Exemptions
Sec. 4254. Computation of tax
Subchapter C -- Transportation by Air (Secs. 4261-4283)
Part I -- Persons (Secs. 4261-4263)
Sec. 4261. Imposition of tax
Sec. 4262. Definition of taxable transportation
Sec. 4263. Special rules
Part II -- Property S (Secs. 4271-4272)
Part III -- Special provisions applicable to taxes on transportation by air (Secs. 4281-4283)
Subchapter E -- Special Provisions Applicable to Services and Facilities Taxes (Secs. 4291-4293)
Chapter 34 -- Taxes on Certain Insurance Policies (Secs. 4371-4377)
Subchapter A -- Policies Issued by Foreign Insurers (Secs. 4371-4374)
Sec. 4371. Imposition of tax
Sec. 4372. Definitions
Sec. 4373. Exemptions
Sec. 4374. Liability for tax
Subchapter B -- Insured and Self-Insured Health Plans (Secs. 4375-4377)
Chapter 35 -- Taxes on Wagering (Secs. 4401-4424)
Subchapter A -- Tax on Wagers (Secs. 4401-4405)
Sec. 4401. Imposition of tax
Sec. 4402. Exemptions
Sec. 4403. Record requirements
Sec. 4404. Territorial extent
Sec. 4405. Cross references
Subchapter B -- Occupational Tax (Secs. 4411-4414)
Sec. 4411. Imposition of tax
Sec. 4412. Registration
Sec. 4413. Certain provisions made applicable
Sec. 4414. Cross references
Subchapter C -- Miscellaneous Provisions (Secs. 4421-4424)
Chapter 36 -- Certain Other Excise Taxes (Secs. 4461-4498)
Subchapter A -- Harbor Maintenance Tax (Secs. 4461-4462)
Subchapter B -- Transportation by Water (Secs. 4471-4472)
Subchapter D -- Tax on Use of Certain Vehicles (Secs. 4481-4484)
Sec. 4481. Imposition of tax
Sec. 4482. Definitions
Sec. 4483. Exemptions
Sec. 4484. Cross references
Subchapter F -- Tax on Removal of Hard Mineral Resources from Deep Seabed [Repealed] (Secs. 4495-4498)
Chapter 37 -- Sugar [Repealed] (Secs. 4501-4503)
Sec. 4501. Imposition of tax [Repealed]
Sec. 4502. Definitions [Repealed]
Sec. 4503. Exemptions for sugar manufactured for home consumption [Repealed]
Chapter 38 -- Environmental Taxes (Secs. 4611-4682)
Subchapter A -- Tax on Petroleum (Secs. 4611-4612)
Subchapter B -- Tax on Certain Chemicals (Secs. 4661-4662)
Subchapter C -- Tax on Certain Imported Substances (Secs. 4671-4672)
Subchapter D -- Ozone-depleting Chemicals, etc. (Secs. 4681-4682)
Chapter 39 -- Registrations-required Obligations (Sec. 4701)
Sec. 4701. Tax on issuer of registration-required obligation not in registered form
Chapter 40 -- General Provisions Relating to Occupational Taxes (Secs. 4901-4907)
Sec. 4901. Payment of tax
Sec. 4902. Liability of partners
Sec. 4903. Liability in case of business in more than one location
Sec. 4904. Liability in case of different businesses of same ownership and location
Sec. 4905. Liability in case of death or change of location
Sec. 4906. Application of State laws
Sec. 4907. Federal agencies or instrumentalities
Chapter 41 -- Public Charities (Secs. 4911-4912)
Sec. 4911. Tax on excess expenditures to influence legislation
Sec. 4912. Tax on disqualifying lobbying expenditures of certain organizations
Chapter 42 -- Private Foundations and Certain Other Tax-exempt Organizations (Secs. 4940-4968)
Subchapter A -- Private Foundations (Secs. 4940-4948)
Sec. 4940. Excise tax based on investment income
Sec. 4941. Taxes on self-dealing
Sec. 4942. Taxes on failure to distribute income
Sec. 4943. Taxes on excess business holdings
Sec. 4944. Taxes on investments which jeopardize charitable purpose
Sec. 4945. Taxes on taxable expenditures
Sec. 4946. Definitions and special rules
Sec. 4947. Application of taxes to certain nonexempt trusts
Sec. 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
Subchapter B -- Black Lung Benefit Trusts (Secs. 4951-4953)
Sec. 4951. Taxes on self-dealing
Sec. 4952. Taxes on taxable expenditures
Sec. 4953. Tax on excess contributions to black lung benefit trusts
Subchapter C -- Political Expenditures of Section 501(c)(3) Organizations (Sec. 4955)
Sec. 4955. Taxes on political expenditures of section 501(c)(3) organizations
Subchapter D -- Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements (Secs. 4958-4960)
Sec. 4958. Taxes on excess benefit transactions
Sec. 4959. Taxes on failures by hospital organizations
Sec. 4960. Tax on excess tax-exempt organization executive compensation
Subchapter E -- Abatement of First and Second Tier Taxes in Certain Cases (Secs. 4961-4963)
Sec. 4961. Abatement of second tier taxes where there is correction
Sec. 4962. Abatement of first tier taxes in certain cases
Sec. 4963. Definitions
Subchapter F -- Tax Shelter Transactions (Sec. 4965)
Sec. 4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
Subchapter G -- Donor Advised Funds (Secs. 4966-4967)
Subchapter H -- Excise tax based on investment income of private colleges and universities (Sec. 4968)
Sec. 4968. Excise tax based on investment income of private colleges and universities
Chapter 43 -- Qualified Pension, etc., Plans (Secs. 4971-4980I)
Sec. 4971. Taxes on failure to meet minimum funding standards
Sec. 4972. Tax on nondeductible contributions to qualified employer plans
Sec. 4973. Tax on excess contributions to certain tax-favored accounts and annuities
Sec. 4974. Excise tax on certain accumulations in qualified retirement plans
Sec. 4975. Tax on prohibited transactions
Sec. 4976. Taxes with respect to funded welfare benefit plans
Sec. 4977. Tax on certain fringe benefits provided by an employer
Sec. 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
Sec. 4978A. Tax on certain dispositions of employer securities to which section 2057 applied [Repealed]
Sec. 4978B. Tax on disposition of employer securities to which section 133 applied [Repealed]
Sec. 4979. Tax on certain excess contributions
Sec. 4979A. Tax on certain prohibited allocations of qualified securities
Sec. 4980. Tax on reversion of qualified plan assets to employer
Sec. 4980A. Tax on excess distributions from qualified retirement plans [Repealed]
Sec. 4980B. Failure to satisfy continuation coverage requirements of group health plans
Sec. 4980C. Requirements for issuers of qualified long-term care insurance contracts
Sec. 4980D. Failure to meet certain group health plan requirements
Sec. 4980E. Failure of employer to make comparable Archer MSA contributions
Sec. 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
Sec. 4980G. Failure of employer to make comparable Health Savings Account contributions
Sec. 4980H. Shared responsibility for employers regarding health coverage
Sec. 4980I. Excise tax on high cost employer-sponsored health coverage
Chapter 44 -- Qualified Investment Entities (Secs. 4982)
Sec. 4982. Excise tax on undistributed income of regulated investment companies
Chapter 45 -- Provisions Relating to Expatriated Entities (Secs. 4985-4995)
Sec. 4985. Stock compensation of insiders in expatriated corporations
Sec. 4986. Imposition of tax [Repealed]
Sec. 4991. Taxable crude oil; categories of oil [Repealed]
Sec. 4995. Withholding; depositary requirements [Repealed]
Chapter 46 -- Golden Parachute Payments (Sec. 4999)
Sec. 4999. Golden parachute payments
Chapter 47 -- Certain Group Health Plans (Sec. 5000)
Sec. 5000. Certain group health plans
Chapter 48 -- Maintenance of Minimum Essential Coverage (Sec. 5000A)
Sec. 5000A. Requirement to maintain minimum essential coverage
Chapter 49 -- Cosmetic Services (Sec. 5000B)
Sec. 5000B. Imposition of tax on indoor tanning services
Chapter 50 -- Foreign Procurement (Sec. 5000C)
Sec. 5000C. Imposition of tax on certain foreign procurement
SUBTITLE E -- ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES (Secs. 5001-5891)
Chapter 51 -- Distilled Spirits, Wines and Beer (Secs. 5001-5691)
Subchapter A -- Gallonage and Occupational Taxes (Secs. 5001-5149)
Part I -- Gallonage Taxes (Secs. 5001-5093)
Subpart A -- Distilled Spirits (Secs. 5001-5011)
Sec. 5001. Imposition, rate, and attachment of tax
Sec. 5002. Definitions
Sec. 5003. Cross references to exemptions, etc.
Sec. 5004. Lien for tax
Sec. 5005. Persons liable for tax
Sec. 5006. Determination of tax
Sec. 5007. Collection of tax on distilled spirits
Sec. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
Sec. 5010. Credit for wine content and for flavors content
Sec. 5011. Income tax credit for average cost of carrying excise tax
Subpart C -- Wines (Secs. 5041-5045)
Sec. 5041. Imposition and rate of tax
Sec. 5042. Exemption from tax
Sec. 5043. Collection of taxes on wines
Sec. 5044. Refund of tax on wine
Sec. 5045. Cross references
Subpart D -- Beer (Secs. 5051-5056)
Sec. 5051. Imposition and rate of tax
Sec. 5052. Definitions
Sec. 5053. Exemptions
Sec. 5054. Determination and collection of tax on beer
Sec. 5055. Drawback of tax
Sec. 5056. Refund and credit of tax, or relief from liability
Subpart E -- General provisions (Secs. 5061-5093)
Sec. 5061. Method of collecting tax
Sec. 5062. Refund and drawback in case of exportation
Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief
Sec. 5065. Territorial extent of law
Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc.
Sec. 5067. Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits.
Sec. 5068. Cross Reference.
Sec. 5081. Imposition and rate of tax [Repealed]
Sec. 5091. Imposition and rate of tax [Repealed]
Sec. 5092. Definition of brewer [Repealed]
Sec. 5093. Cross references [Repealed]
Part II -- Miscellaneous Provisions (Secs. 5101-5149)
Subpart A -- Manufacturers of stills (Secs. 5101-5102)
Sec. 5101. Notice of manufacture of still; notice of set up of still
Sec. 5102. Definition of manufacturer of stills
Subpart B -- Nonbeverage domestic drawback claimants (Secs. 5111-5117)
Sec. 5111. Eligibility
Sec. 5112. Registration and regulation
Sec. 5113. Investigation of claims
Sec. 5114. Drawback
Sec. 5115. Sign required on premises [Repealed]
Sec. 5116. Renumbered Sec. 5131
Sec. 5117. Prohibited purchases by dealers [Repealed]
Subpart C -- Recordkeeping and Registration by Dealers (Secs. 5121-5125)
Sec. 5121. Recordkeeping by wholesale dealers
Sec. 5122. Recordkeeping by retail dealers
Sec. 5123. Preservation and inspection of records, and entry of premises for inspection
Sec. 5124. Registration by dealers
Sec. 5125. Cross references [Repealed]
Subpart D -- Other Provisions (Secs. 5131-5149)
Sec. 5131. Packaging distilled spirits for industrial uses
Sec. 5132. Prohibited purchases by dealers
Sec. 5133. Renumbered Sec. 5113
Sec. 5134. Renumbered Sec. 5114
Sec. 5141. Registration [Repealed]
Sec. 5142. Renumbered Sec. 5732
Sec. 5143. Renumbered Sec. 5733
Sec. 5144. Stamps for payment of special taxes [Repealed]
Sec. 5145. Renumbered Sec. 5734
Sec. 5146. Renumbered Sec. 5123
Sec. 5147. Application of subpart [Repealed]
Sec. 5148. Suspension of occupational tax [Repealed]
Sec. 5149. Cross references [Repealed]
Subchapter B -- Qualification Requirements for Distilled Spirits Plants (Secs. 5171-5182)
Sec. 5171. Establishment
Sec. 5172. Application
Sec. 5173. Bonds
Sec. 5175. Export bonds
Sec. 5176. New or renewed bonds
Sec. 5177. Other provisions relating to bonds
Sec. 5178. Premises of distilled spirits plants
Sec. 5179. Registration of stills
Sec. 5180. Signs
Sec. 5181. Distilled spirits for fuel use
Sec. 5182. Cross references
Subchapter C -- Operation of Distilled Spirits Plants (Secs. 5201-5244)
Part I -- General provisions (Secs. 5201-5207)
Sec. 5201. Regulation of operations
Sec. 5202. Supervision of operations
Sec. 5203. Entry and examination of premises
Sec. 5204. Gauging
Sec. 5206. Containers
Sec. 5207. Records and reports
Part II -- Operations on bonded premises (Secs. 5211-5244)
Subpart A -- General (Secs. 5211-5216)
Sec. 5211. Production and entry of distilled spirits
Sec. 5212. Transfer of distilled spirits between bonded premises
Sec. 5213. Withdrawal of distilled spirits from bonded premises on determination of tax
Sec. 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
Sec. 5215. Return of tax determined distilled spirits to bonded premises
Sec. 5216. Regulation of operations
Subpart B -- Production (Secs. 5221-5223)
Sec. 5221. Commencement, suspension, and resumption of operations
Sec. 5222. Production, receipt, removal, and use of distilling materials
Sec. 5223. Redistillation of spirits, articles, and residues
Subpart C -- Storage (Secs. 5231-5236)
Sec. 5231. Entry for deposit
Sec. 5232. Imported distilled spirits
Sec. 5235. Bottling of alcohol for industrial purposes
Sec. 5236. Discontinuance of storage facilities and transfer of distilled spirits
Subpart D -- Denaturation (Secs. 5241-5244)
Subchapter D -- Industrial Use of Distilled Spirits (Secs. 5271-5276)
Sec. 5271. Permits
Sec. 5272. Bonds
Sec. 5273. Sale, use, and recovery of denatured distilled spirits
Sec. 5274. Applicability of other laws
Sec. 5275. Records and reports
Sec. 5276. Occupational tax [Repealed]
Subchapter E -- General Provisions Relating to Distilled Spirits (Secs. 5291-5314)
Part I -- Return of materials used in manufacture or recovery of distilled spirits (Sec. 5291)
Sec. 5291. General
Part II -- Regulation of traffic in containers of distilled spirits (Sec. 5301)
Sec. 5301. General
Part III -- Miscellaneous provisions (Secs. 5311-5314)
Subchapter F -- Bonded and Taxpaid Wine Premises (Secs. 5351-5392)
Part I -- Establishment (Secs. 5351-5357)
Sec. 5351. Bonded wine cellar
Sec. 5352. Taxpaid wine bottling house
Sec. 5353. Bonded wine warehouse
Sec. 5354. Bond
Sec. 5355. General provisions relating to bonds
Sec. 5356. Application
Sec. 5357. Premises
Part II -- Operations (Secs. 5361-5373)
Sec. 5361. Bonded wine cellar operations
Sec. 5362. Removals of wine from bonded wine cellars
Sec. 5363. Taxpaid wine bottling house operations
Sec. 5364. Wine imported in bulk
Sec. 5365. Segregation of operations
Sec. 5366. Supervision
Sec. 5367. Records
Sec. 5368. Gauging and marking
Sec. 5369. Inventories
Sec. 5370. Losses
Sec. 5371. Insurance coverage, etc.
Sec. 5372. Sampling
Sec. 5373. Wine spirits
Part III -- Cellar treatment and classification of wine (Secs. 5381-5388)
Sec. 5381. Natural wine
Sec. 5382. Cellar treatment of natural wine
Sec. 5383. Amelioration and sweetening limitations for natural grape wines
Sec. 5384. Amelioration and sweetening limitations for natural fruit and berry wines
Sec. 5385. Specially sweetened natural wines
Sec. 5386. Special natural wines
Sec. 5387. Agricultural wines
Sec. 5388. Designation of wines
Part IV -- General (Secs. 5391-5392)
Subchapter G -- Breweries (Secs. 5401-5418)
Part I -- Establishment (Secs. 5401-5403)
Part II -- Operations (Secs. 5411-5418)
Sec. 5411. Use of brewery
Sec. 5412. Removal of beer in containers or by pipeline
Sec. 5413. Brewers procuring beer from other brewers
Sec. 5414. Removals from one brewery to another belonging to the same brewer
Sec. 5415. Records and returns
Sec. 5416. Definitions of package and packaging
Sec. 5417. Pilot brewing plants
Sec. 5418. Beer imported in bulk
Subchapter H -- Miscellaneous Plants and Warehouses (Secs. 5501-5512)
Part I -- Vinegar plants (Secs. 5501-5505)
Sec. 5501. Establishment
Sec. 5502. Qualification
Sec. 5503. Construction and equipment
Sec. 5504. Operation
Sec. 5505. Applicability of provisions of this chapter
Part II -- Volatile fruit-flavor concentrate plants (Secs. 5511-5512)
Subchapter I -- Miscellaneous General Provisions (Secs. 5551-5562)
Sec. 5551. General provisions relating to bonds
Sec. 5552. Installation of meters, tanks, and other apparatus
Sec. 5553. Supervision of premises and operations
Sec. 5554. Pilot operations
Sec. 5555. Records, statements, and returns
Sec. 5556. Regulations
Sec. 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
Sec. 5558. Authority of enforcement officers
Sec. 5559. Determinations
Sec. 5560. Other provisions applicable
Sec. 5561. Exemptions to meet the requirements of the national defense
Sec. 5562. Exemptions from certain requirements in cases of disaster
Subchapter J -- Penalties, Seizures, and Forfeitures Relating to Liquors (Secs. 5601-5691)
Part I -- Penalty, seizure and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products (Secs. 5601-5615)
Sec. 5601. Criminal penalties
Sec. 5602. Penalty for tax fraud by distiller
Sec. 5603. Penalty relating to records, returns and reports
Sec. 5604. Penalties relating to marks, brands, and containers
Sec. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
Sec. 5606. Penalty relating to containers of distilled spirits
Sec. 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
Sec. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
Sec. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
Sec. 5610. Disposal of forfeited equipment and material for distilling
Sec. 5611. Release of distillery before judgment
Sec. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
Sec. 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
Sec. 5614. Burden of proof in cases of seizure of spirits
Sec. 5615. Property subject to forfeiture
Part II -- Penalty and forfeiture provisions applicable to wine and wine production (Secs. 5661-5663)
Sec. 5661. Penalty and forfeiture for violation of laws and regulations relating to wine
Sec. 5662. Penalty for alteration of wine labels
Sec. 5663. Cross reference
Part III -- Penalty, seizure and forfeiture provisions applicable to beer and brewing (Secs. 5671-5675)
Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
Sec. 5673. Forfeiture for flagrant and willful removal of beer without tax payment
Sec. 5674. Penalty for unlawful production or removal of beer
Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands
Part IV -- Penalty, seizure and forfeiture provisions common to liquors (Secs. 5681-5691)
Sec. 5681. Penalty relating to signs
Sec. 5682. Penalty for breaking locks or gaining access
Sec. 5683. Penalty and forfeiture for removal of liquors under improper brands
Sec. 5684. Penalties relating to the payment and collection of liquor taxes
Sec. 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
Sec. 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
Sec. 5687. Penalty for offenses not specifically covered
Sec. 5688. Disposition and release of seized property
Sec. 5690. Definition of the term "person"
Sec. 5691. Penalties for nonpayment of special taxes [Repealed]
Chapter 52 -- Tobacco Products and Cigarette Paper and Tubes (Secs. 5701-5763)
Subchapter A -- Definitions; Rate and Payment of Tax; Exemption from Tax; and Refund and Drawback of Tax (Secs.5701-5708 )
Sec. 5701. Rate of tax
Sec. 5702. Definitions
Sec. 5703. Liability for tax and method of payment
Sec. 5704. Exemption from tax
Sec. 5705. Credit, refund, or allowance of tax
Sec. 5706. Drawback of tax
Sec. 5708. Losses caused by disaster
Subchapter B -- Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (Secs. 5711-5713)
Subchapter C -- Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (Secs. 5721-5723)
Subchapter D -- Occupational Tax (Secs. 5731-5734)
Sec. 5731. Imposition and rate of tax
Sec. 5732. Payment of tax
Sec. 5733. Provisions relating to liability for occupational taxes
Sec. 5734. Application of State laws
Subchapter E -- Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (Sec. 5741)
Sec. 5741. Records to be maintained
Subchapter F -- General Provisions (Secs. 5751-5754)
Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
Sec. 5752. Restrictions relating to marks, labels, notices, and packages
Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
Sec. 5754. Restriction on importation of previously exported tobacco products
Subchapter G -- Penalties and Forfeitures (Secs. 5761-5763)
Chapter 53 -- Machine Guns, Destructive Devices, and Certain Other Devices (Secs. 5801-5872)
Subchapter A -- Taxes (Secs. 5801-5822)
Part I -- Special (occupational) taxes (Secs. 5801-5802)
Part II -- Tax on transferring firearms (Secs. 5811-5812)
Part III -- Tax on making firearms (Secs. 5821-5822)
Subchapter B -- General Provisions and Exemptions (Secs. 5841-5854)
Part I -- General provisions (Secs. 5841-5849)
Sec. 5841. Registration of firearms
Sec. 5842. Identification of firearms
Sec. 5843. Records and returns
Sec. 5844. Importation
Sec. 5845. Definitions
Sec. 5846. Other laws applicable
Sec. 5847. Effect on other laws
Sec. 5848. Restrictive use of information
Sec. 5849. Citation of chapter
Part II -- Exemptions (Secs. 5851-5854)
Subchapter C -- Prohibited Acts (Sec. 5861)
Sec. 5861. Prohibited acts
Subchapter D --Penalties and Forfeitures (Secs. 5871-5872)
Chapter 54 -- Greenmail (Sec. 5881)
Sec. 5881. Greenmail
Chapter 55 -- Structured Settlement Factoring Transactions (Sec. 5891)
Sec. 5891. Structured settlement factoring transactions
SUBTITLE F -- PROCEDURE AND ADMINISTRATION (Secs. 6001-7874)
Chapter 61 -- Information and Returns (Secs. 6001-6117)
Subchapter A -- Returns and Records (Secs. 6001-6096)
Part I -- Records, statements and special returns (Sec. 6001)
Sec. 6001. Notice or regulations requiring records, statements, and special returns
Part II -- Tax returns or statements (Secs. 6011-6021)
Subpart A -- General requirement (Sec. 6011)
Sec. 6011. General requirement of return, statement, or list
Subpart B -- Income tax returns (Secs. 6012-6017A)
Sec. 6012. Persons required to make returns of income
Sec. 6013. Joint returns of income tax by husband and wife
Sec. 6014. Income tax return--tax not computed by taxpayer
Sec. 6015. Relief from joint and several liability on joint return
Sec. 6017. Self-employment tax returns
Sec. 6017A. Place of residence [Repealed]
Subpart C -- Returns Relating to Transfers During Life or at Death (Secs. 6018-6019)
Subpart D -- Miscellaneous provisions (Secs. 6020-6021)
Part III -- Informational Returns (Secs. 6031-6060)
Subpart A -- Information concerning persons subject to special provisions (Secs. 6031-6040)
Sec. 6031. Return of partnership income
Sec. 6032. Returns of banks with respect to common trust funds
Sec. 6033. Returns by exempt organizations
Sec. 6034. Returns by certain trusts
Sec. 6034A. Information to beneficiaries of estates and trusts
Sec. 6035. Basis information to persons acquiring property from decedent
Sec. 6036. Notice of qualification as executor or receiver
Sec. 6037. Return of S corporation
Sec. 6038. Information reporting with respect to certain foreign corporations and partnerships
Sec. 6038A. Information with respect to certain foreign-owned corporations
Sec. 6038B. Notice of certain transfers to foreign persons
Sec. 6038C. Information with respect to foreign corporations engaged in U.S. business
Sec. 6038D. Information with respect to foreign financial assets
Sec. 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Sec. 6039. Returns required in connection with certain options
Sec. 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
Sec. 6039D. Returns and records with respect to certain fringe benefit plans
Sec. 6039E. Information concerning resident status
Sec. 6039F. Notice of large gifts received from foreign persons
Sec. 6039G. Information on individuals losing United States citizenship
Sec. 6039H. Information with respect to Alaska Native Settlement Trusts and Native Corporations
Sec. 6039I. Returns and records with respect to employer-owned life insurance contracts
Sec. 6039J. Information reporting with respect to Commodity Credit Credit Corporation transactions
Sec. 6040. Cross references
Subpart B -- Information concerning transactions with other persons (Secs. 6041-6050Y)
Sec. 6041. Information at source
Sec. 6041A. Returns regarding payments of remuneration for services and direct sales
Sec. 6042. Returns regarding payments of dividends and corporate earnings and profits
Sec. 6043. Liquidating etc., transactions
Sec. 6043A. Returns relating to taxable mergers and acquisitions
Sec. 6044. Returns regarding payments of patronage dividends
Sec. 6045. Returns of brokers
Sec. 6045A. Information required in connection with transfers of covered securities to brokers
Sec. 6045B. Returns relating to actions affecting basis of specified securities
Sec. 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
Sec. 6046A. Returns as to interests in foreign partnerships
Sec. 6047. Information relating to certain trusts and annuity plans
Sec. 6048. Information with respect to certain foreign trusts
Sec. 6049. Returns regarding payments of interest
Sec. 6050. Returns relating to certain transfers to exempt organizations [Repealed]
Sec. 6050A. Reporting requirements of certain fishing boat operators
Sec. 6050B. Returns relating to unemployment compensation
Sec. 6050C. Information regarding windfall profit tax on domestic crude oil [Repealed]
Sec. 6050D. Returns relating to energy grants and financing
Sec. 6050E. State and local income tax refunds
Sec. 6050F. Returns relating to social security benefits
Sec. 6050G. Returns relating to certain railroad retirement benefits
Sec. 6050H. Returns relating to mortgage interest received in trade or business from individuals
Sec. 6050I. Returns relating to cash received in trade or business, etc.
Sec. 6050J. Returns relating to foreclosures and abandonments of security
Sec. 6050K. Returns relating to exchanges of certain partnership interests
Sec. 6050L. Returns relating to certain donated property
Sec. 6050M. Returns relating to persons receiving contracts from Federal executive agencies
Sec. 6050N. Returns regarding payments of royalties
Sec. 6050P. Returns relating to the cancellation of indebtedness by certain entities
Sec. 6050Q. Certain long-term care benefits
Sec. 6050R. Returns relating to certain purchases of fish
Sec. 6050S. Returns relating to higher education tuition and related expenses
Sec. 6050T. Returns relating to credit for health insurance costs of eligible individuals
Sec. 6050U. Charges or payments for qualified long-term care insurance contracts under combined arrangements
Sec. 6050V. Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
Sec. 6050W. Returns relating to payments made in settlement of payment card and third party network transactions
Sec. 6050X. Information with respect to certain fines, penalties, and other amounts
Sec. 6050Y. Returns relating to certain life insurance contract transactions
Subpart C -- Information regarding wages paid employees (Secs. 6051-6053)
Sec. 6051. Receipts for employees
Sec. 6052. Returns regarding payment of wages in the form of group-term life insurance
Sec. 6053. Reporting of tips
Subpart D -- Information Regarding Health Insurance Coverage (Secs. 6055-6056)
Sec. 6055. Reporting of health insurance coverage
Sec. 6056. Certain employers required to report on health insurance coverage
Subpart E -- Registration of and information concerning pensions etc., plans (Secs. 6057-6059)
Sec. 6057. Annual registration, etc.
Sec. 6058. Information required in connection with certain plans of deferred compensation
Sec. 6059. Periodic report of actuary
Subpart F -- Information Concerning Tax Return Preparers (Sec. 6060)
Sec. 6060. Information returns of tax return preparers
Part IV -- Signing and verifying of returns and other documents (Secs. 6061-6065)
Sec. 6061. Signing of returns and other documents
Sec. 6062. Signing of corporation returns
Sec. 6063. Signing of partnership returns
Sec. 6064. Signature presumed authentic
Sec. 6065. Verification of returns
Part V -- Time for filing returns and other documents (Secs. 6071-6075)
Sec. 6071. Time for filing returns and other documents
Sec. 6072. Time for filing income tax returns
Sec. 6073. Time for filing declarations of estimated income tax by individuals [Repealed]
Sec. 6075. Time for filing estate and gift tax returns
Part VI -- Extension of time for filing returns (Sec. 6081)
Sec. 6081. Extension of time for filing returns
Part VII -- Place for filing returns or other documents (Sec. 6091)
Sec. 6091. Place for filing returns or other documents
Part VIII -- Designation of income tax payments to Presidential Election Campaign Fund (Sec. 6096)
Sec. 6096. Designation by individuals
Subchapter B -- Miscellaneous Provisions (Secs. 6101-6117)
Sec. 6101. Period covered by returns or other documents
Sec. 6102. Computations on returns or other documents
Sec. 6103. Confidentiality and disclosure of returns and return information
Sec. 6104. Publicity of information required from certain exempt organizations and certain trusts
Sec. 6105. Confidentiality of information arising under treaty obligations
Sec. 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
Sec. 6108. Statistical publications and studies
Sec. 6109. Identifying numbers
Sec. 6110. Public inspection of written determinations
Sec. 6111. Disclosure of reportable transactions
Sec. 6112. Organizers and sellers of potentially abusive tax shelters must keep lists of investors
Sec. 6113. Disclosure of nondeductibility of contributions
Sec. 6114. Treaty-based return positions
Sec. 6115. Disclosure related to quid pro quo contributions
Sec. 6116. Requirement for prisons located in United States to provide information for tax administration
Sec. 6117. Cross reference
Chapter 62 -- Time and Place for Paying Tax (Secs. 6151-6167)
Subchapter A -- Place and Due Date for Paying Tax (Secs. 6151-6159)
Sec. 6151. Time and place for paying tax shown on returns
Sec. 6152. Installment payments [Repealed]
Sec. 6153. Installment payments of estimated income tax by individuals [Repealed]
Sec. 6154. Installment payments of estinmated income tax by corporations [Repealed]
Sec. 6155. Payment on notice and demand
Sec. 6156. Installment payments of tax on use of highway motor vehicles [Repealed]
Sec. 6157. Payment of Federal unemployment tax on quarterly or other time period basis
Sec. 6158. Installment payment of tax attributable to divestitures [Repealed]
Sec. 6159. Agreements for payment of tax liability in installments
Subchapter B -- Extension of Time for Payment (Secs. 6161-6167)
Sec. 6161. Extension of time for paying tax
Sec. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
Sec. 6164. Extension of time for payment of taxes by corporations expecting carrybacks
Sec. 6165. Bonds where time to pay tax or deficiency has been extended
Sec. 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
Sec. 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Chapter 63 -- Assessment (Secs. 6201-6255)
Subchapter A -- In General (Secs. 6201-6207)
Sec. 6201. Assessment authority
Sec. 6202. Establishment by regulations of mode or time of assessment
Sec. 6203. Method of assessment
Sec. 6204. Supplemental assessments
Sec. 6205. Special rules applicable to certain employment taxes
Sec. 6206. Special rules applicable to excessive claims under certain sections
Sec. 6207. Cross references
Subchapter B -- Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Tax (Secs. 6211-6216)
Sec. 6211. Definition of a deficiency
Sec. 6212. Notice of deficiency
Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court
Sec. 6214. Determinations by Tax Court
Sec. 6215. Assessment of deficiency found by Tax Court
Sec. 6216. Cross references
Subchapter C -- Treatment of Partnerships (Secs. 6221-6235)
Part I -- In General (Secs. 6221-6223)
Sec. 6221. Tax treatment determined at partnership level
Sec. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency
Sec. 6223. Notice to partners of proceedings
Sec. 6224. Participation in administrative proceedings; waivers; agreements
Part II -- Partnership Adjustments (Secs. 6225-6230)
Sec. 6225. Assessments made only after partnership level proceedings are completed
Sec. 6226. Judicial review of final partnership administrative adjustments
Sec. 6227. Administrative adjustment requests
Sec. 6228. Judicial review where administrative adjustment request is not allowed in full
Sec. 6229. Period of limitations for making assessments
Sec. 6230. Additional administrative provisions
Part III -- Procedure (Secs. 6231-6235)
Sec. 6231. Definitions and special rules
Sec. 6232. Extension of subchapter to windfall profit tax [Repealed]
Sec. 6233. Extension to entities filing partnership returns, etc.
Sec. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
Sec. 6235. Period of limitations on making adjustments
Part IV -- Definitions and Special Rules (Secs. 6240-6241)
Subchapter D -- Treatment of Electing Large Partnerships (Secs. 6242-6255)
Part I -- Treatment of partnership items and adjustments (Secs. 6242-6244)
Sec. 6242. Procedures for taking partnership adjustments into account
Sec. 6243. All shareholders to be notified of proceedings and given opportunity to participate [Repealed]
Sec. 6244. Certain partnership provisions made applicable [Repealed]
Part II -- Partnership level adjustments (Secs. 6245-6255)
Subpart A -- Adjustments by Secretary (Secs. 6245-6248)
Sec. 6245. Secretarial authority
Sec. 6246. Restrictions on partnership adjustments
Sec. 6247. Judicial review of partnership adjustment
Sec. 6248. Period of limitations on making adjustments
Subpart B -- Claims for adjustments by partnership (Secs. 6251-6252)
Part III -- Definitions and special rules (Sec. 6255)
Sec. 6255. Definitions and special rules
Chapter 64 -- Collection (Secs. 6301-6365)
Subchapter A -- General Provisions (Secs. 6301-6307)
Sec. 6301. Collection authority
Sec. 6302. Mode or time of collection
Sec. 6303. Notice and demand for tax
Sec. 6304. Fair tax collection practices
Sec. 6305. Collection of certain liability
Sec. 6306. Qualified tax collection contracts
Sec. 6307 Special compliance personnel program account
Subchapter B -- Receipt of Payment (Secs. 6311-6317)
Sec. 6311. Payment of tax by commercially acceptable means
Sec. 6313. Fractional parts of a cent
Sec. 6314. Receipt for taxes
Sec. 6315. Payments of estimated income tax
Sec. 6316. Payment by foreign currency
Sec. 6317. Payments of Federal unemployment tax for calendar quarter
Subchapter C -- Lien for Taxes (Secs. 6320-6327)
Part I -- Due process for liens (Sec. 6320)
Sec. 6320. Notice and opportunity for hearing upon filing of notice of lien
Part II -- Liens (Secs. 6321-6327)
Sec. 6321. Lien for taxes
Sec. 6322. Period of lien
Sec. 6323. Validity and priority against certain persons
Sec. 6324. Special liens for estate and gift taxes
Sec. 6324A. Special lien for estate tax deferred under section 6166
Sec. 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
Sec. 6325. Release of lien or discharge of property
Sec. 6326. Administrative appeal of liens
Sec. 6327. Cross references
Subchapter D -- Seizure of Property for Collection of Taxes (Secs. 6330-6344)
Part I -- Due process for collections (Sec. 6330)
Sec. 6330. Notice and opportunity for hearing before levy
Part II -- Levy (Secs. 6331-6344)
Sec. 6331. Levy and distraint
Sec. 6332. Surrender of property subject to levy
Sec. 6333. Production of books
Sec. 6334. Property exempt from levy
Sec. 6335. Sale of seized property
Sec. 6336. Sale of perishable goods
Sec. 6337. Redemption of property
Sec. 6338. Certificate of sale; deed of real property
Sec. 6339. Legal effect of certificate of sale of personal property and deed of real property
Sec. 6340. Records of sale
Sec. 6341. Expense of levy and sale
Sec. 6342. Application of proceeds of levy
Sec. 6343. Authority to release levy and return property
Sec. 6344. Cross references
Subchapter E -- Collection of State Individual Income Taxes [Repealed] (Secs. 6361-6365)
Chapter 65 -- Abatements, Credits, and Refunds (Secs. 6401-6432)
Subchapter A -- Procedure in General (Secs. 6401-6409)
Sec. 6401. Amounts treated as overpayments
Sec. 6402. Authority to make credits or refunds
Sec. 6403. Overpayment of installment
Sec. 6404. Abatements
Sec. 6405. Reports of refunds and credits
Sec. 6406. Prohibition of administrative review of decisions
Sec. 6407. Date of allowance of refund or credit
Sec. 6408. State escheat laws not to apply
Sec. 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
Subchapter B -- Rules for Special Application (Secs. 6411-6432)
Sec. 6411. Tentative carryback and refund adjustments
Sec. 6412. Floor stocks refunds
Sec. 6413. Special rules applicable to certain employment taxes
Sec. 6414. Income tax withheld
Sec. 6415. Credits or refunds to persons who collected certain taxes
Sec. 6416. Certain taxes on sales and services
Sec. 6418. Sugar [Repealed]
Sec. 6419. Excise tax on wagering
Sec. 6420. Gasoline used on farms
Sec. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
Sec. 6422. Cross references
Sec. 6423. Conditions to allowance in the case of alcohol and tobacco taxes
Sec. 6424. Lubricating oil used for certain nontaxable purposes [Repealed]
Sec. 6425. Adjustment of overpayment of estimated income tax by corporation
Sec. 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
Sec. 6427. Fuels not used for taxable purposes
Sec. 6428. 2020 Recovery Rebates for individuals
Sec. 6429. Advance payment of portion of increased child credit for 2003 [Repealed]
Sec. 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
Sec. 6431. Credit for qualified bonds allowed to issuer [Repealed]
Sec. 6432. COBRA premium assistance [Repealed]
Chapter 66 -- Limitations (Secs. 6501-6533)
Subchapter A -- Limitations on Assessment and Collection (Secs. 6501-6504)
Sec. 6501. Limitations on assessment and collection
Sec. 6502. Collection after assessment
Sec. 6503. Suspension of running of period of limitation
Sec. 6504. Cross references
Subchapter B -- Limitations on Credit and Refund (Secs. 6511-6515)
Sec. 6511. Limitations on credit or refund
Sec. 6512. Limitations in case of petition to Tax Court
Sec. 6513. Time return deemed filed and tax considered paid
Sec. 6514. Credits or refunds after period of limitation
Sec. 6515. Cross references
Subchapter C -- Mitigation of Effect of Period of Limitation (Sec. 6521)
Sec. 6521. Mitigation of effect of limitation in case of related taxes under different chapters
Subchapter D -- Periods of Limitation in Judicial Proceedings (Secs. 6531-6533)
Chapter 67 -- Interest (Secs. 6601-6631)
Subchapter A -- Interest on Underpayments (Secs. 6601-6603)
Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Sec. 6602. Interest on erroneous refund recoverable by suit
Sec. 6603. Deposits made to suspend running of interest on potential underpayments, etc.
Subchapter B -- Interest on Overpayments (Secs. 6611-6612)
Subchapter C -- Determination of Interest Rate; Compounding of Interest (Secs. 6621-6622)
Subchapter D -- Notice Requirements (Sec. 6631)
Sec. 6631. Notice requirements
Chapter 68 -- Additions to the Tax, Additional Amounts, and Assessable Penalties (Secs. 6651-6751)
Subchapter A -- Additions to the Tax, Additional Amounts (Secs. 6651-6665)
Part I -- General provisions (Secs. 6651-6661)
Sec. 6651. Failure to file tax return or to pay tax
Sec. 6652. Failure to file certain information returns, registration statements, etc.
Sec. 6653. Failure to pay stamp tax
Sec. 6654. Failure by individual to pay estimated income tax
Sec. 6655. Failure by corporation to pay estimated income tax
Sec. 6656. Failure to make deposit of taxes
Sec. 6657. Bad checks
Sec. 6658. Coordination with title 11
Sec. 6659. Addition to tax in the case of valuation overstatements for purposes of the income tax [Repealed]
Sec. 6659A. Addition to tax in case of overstatements of pension liabilities [Repealed]
Sec. 6660. Addition to tax in the case of valuation understatement for purposes of estate or gift taxes [Repealed]
Sec. 6661. Substantial understatement of liability [Repealed]
Part II -- Accuracy-related and fraud penalties (Secs. 6662-6664)
Sec. 6662. Imposition of accuracy-related penalty on underpayments
Sec. 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions
Sec. 6663. Imposition of fraud penalty
Sec. 6664. Definitions and special rules
Part III -- Applicable rules (Sec. 6665)
Sec. 6665. Applicable rules
Subchapter B -- Assessable Penalties (Secs. 6671-6725)
Part I -- General provisions (Secs. 6671-6720C)
Sec. 6671. Rules for application of assessable penalties
Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
Sec. 6673. Sanctions and costs awarded by courts
Sec. 6674. Fraudulent statement or failure to furnish statement to employee
Sec. 6675. Excessive claims with respect to the use of certain fuels
Sec. 6676. Erroneous claim for refund or credit
Sec. 6677. Failure to file information with respect to certain foreign trusts
Sec. 6678. Failure to furnish certain statements [Repealed]
Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
Sec. 6682. False information with respect to withholding
Sec. 6683. Failure of foreign corporation to file return of personal holding company tax [Repealed]
Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42
Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
Sec. 6686. Failure to file returns or supply information by DISC or former FSC
Sec. 6687. Failure to supply information with respect to place of residence [Repealed]
Sec. 6688. Assessable penalties with respect to information required to be furnished under section 7654
Sec. 6689. Failure to file notice of redetermination of foreign tax
Sec. 6690. Fraudulent statement or failure to furnish statement to plan participant
Sec. 6692. Failure to file actuarial report
Sec. 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
Sec. 6694. Understatement of taxpayer's liability by tax return preparer
Sec. 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
Sec. 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
Sec. 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
Sec. 6697. Assessable penalties with respect to liability for tax of regulated investment companies [Repealed]
Sec. 6698. Failure to file partnership return
Sec. 6699. Failure to file S corporation return
Sec. 6700. Promoting abusive tax shelters, etc.
Sec. 6701. Penalties for aiding and abetting understatement of tax liability
Sec. 6702. Frivolous income tax return
Sec. 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
Sec. 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
Sec. 6705. Failure by broker to provide notice to payors
Sec. 6706. Original issue discount information requirements
Sec. 6707. Failure to furnish information regarding reportable transactions
Sec. 6707A. Penalty for failure to include reportable transaction information with return
Sec. 6708. Failure to maintain lists of advisees with respect to reportable transactions
Sec. 6709. Penalties with respect to mortgage credit certificates
Sec. 6710. Failure to disclose that contributions are nondeductible
Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
Sec. 6712. Failure to disclose treaty-based return positions
Sec. 6713. Disclosure or use of information by preparers of returns
Sec. 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
Sec. 6715. Dyed fuel sold for use or used in taxable use, etc.
Sec. 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
Sec. 6716. Failure to file information with respect to certain transfers at death and gifts [Repealed]
Sec. 6717. Refusal of entry
Sec. 6718. Failure to display tax registration on vessels
Sec. 6719. Failure to register or reregister
Sec. 6720. Fraudulent acknowledgment with respect to donations of motor vehicles, boats, and airplanes
Sec. 6720A. Penalty with respect to certain adulterated fuels
Sec. 6720B. Fraudulent identification of exempt use property
Sec. 6720C. Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance [Repealed]
Part II -- Failure to comply with certain information reporting requirements (Secs. 6721-6725)
Subchapter C -- Procedural Requirements (Sec. 6751)
Sec. 6751. Procedural requirements
Chapter 69 -- General Provisions Relating to Stamps (Secs. 6801-6808)
Sec. 6801. Authority for establishment, alteration, and distribution
Sec. 6802. Supply and distribution
Sec. 6803. Accounting and safeguarding
Sec. 6804. Attachment and cancellation
Sec. 6805. Redemption of stamps
Sec. 6806. Occupational tax stamps
Sec. 6807. Stamping, marking, and branding seized goods
Sec. 6808. Special provisions relating to stamps
Chapter 70 -- Jeopardy, Receiverships, etc. (Secs. 6851-6873)
Subchapter A -- Jeopardy (Secs. 6851-6867)
Part I -- Termination of taxable year (Secs. 6851-6852)
Sec. 6851. Termination assessments of income tax
Sec. 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Part II -- Jeopardy assessments (Secs. 6861-6864)
Sec. 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
Sec. 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Sec. 6863. Stay of collection of jeopardy assessments
Sec. 6864. Termination of extended period for payment in case of carryback
Part III -- Special rules with respect to certain cash (Sec. 6867)
Sec. 6867. Presumptions where owner of large amount of cash is not identified
Subchapter B -- Receiverships, Etc. (Secs. 6871-6873)
Chapter 71 -- Transferees and Fiduciaries (Secs. 6901-6905)
Sec. 6901. Transferred assets
Sec. 6902. Provisions of special application to transferees
Sec. 6903. Notice of fiduciary relationship
Sec. 6904. Prohibition of injunctions
Sec. 6905. Discharge of executor from personal liability for decedent's income and gift taxes
Chapter 72 -- Licensing and Registration (Secs. 7001-7012)
Subchapter A -- Licensing (Sec. 7001)
Sec. 7001. Collection of foreign items
Subchapter B -- Registration (Secs. 7011-7012)
Chapter 73 -- Bonds (Secs. 7101-7103)
Sec. 7101. Form of bonds
Sec. 7102. Single bond in lieu of multiple bonds
Sec. 7103. Cross references--Other provisions for bonds
Chapter 74 -- Closing Agreements and Compromises (Secs. 7121-7124)
Sec. 7121. Closing agreements
Sec. 7122. Compromises
Sec. 7123. Appeals dispute resolution procedures
Sec. 7124. Cross references
Chapter 75 -- Crimes, Other Offenses and Forfeitures (Secs. 7201-7345)
Subchapter A -- Crimes (Secs. 7201-7240)
Part I -- General provisions (Secs. 7201-7217)
Sec. 7201. Attempt to evade or defeat tax
Sec. 7202. Willful failure to collect or pay over tax
Sec. 7203. Willful failure to file return, supply information, or pay tax
Sec. 7204. Fraudulent statement or failure to make statement to employees
Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information
Sec. 7206. Fraud and false statements
Sec. 7207. Fraudulent returns, statements, or other documents
Sec. 7208. Offenses relating to stamps
Sec. 7209. Unauthorized use or sale of stamps
Sec. 7210. Failure to obey summons
Sec. 7211. False statements to purchasers or lessees relating to tax
Sec. 7212. Attempts to interfere with administration of internal revenue laws
Sec. 7213. Unauthorized disclosure of information
Sec. 7213A. Unauthorized inspection of returns or return information
Sec. 7214. Offenses by officers and employees of the United States
Sec. 7215. Offenses with respect to collected taxes
Sec. 7216. Disclosure or use of information by preparers of returns
Sec. 7217. Prohibition on Executive Branch influence over taxpayer audits and other investigations
Part II -- Penalties applicable to certain taxes (Secs. 7231-7240)
Sec. 7231. Failure to obtain license for collection of foreign items
Sec. 7232. Failure to register or reregister under section 4101, false representations of registration status, etc.
Sec. 7240. Officials investing or speculating in sugar [Repealed]
Subchapter B -- Other Offenses (Secs. 7261-7275)
Sec. 7261. Representation that retailers' excise tax is excluded from price of article
Sec. 7262. Violation of occupational tax laws relating to wagering--failure to pay special tax
Sec. 7268. Possession with intent to sell in fraud of law or to evade tax
Sec. 7269. Failure to produce records
Sec. 7270. Insurance policies
Sec. 7271. Penalties for offenses relating to stamps
Sec. 7272. Penalty for failure to register or reregister
Sec. 7273. Penalties for offenses relating to special taxes
Sec. 7275. Penalty for offenses relating to certain airline tickets and advertising
Subchapter C -- Forfeitures (Secs. 7301-7328)
Part I -- Property subject to forfeiture (Secs. 7301-7304)
Sec. 7301. Property subject to tax
Sec. 7302. Property used in violation of internal revenue laws
Sec. 7303. Other property subject to forfeiture
Sec. 7304. Penalty for fraudulently claiming drawback
Part II -- Provisions common to forfeitures (Secs. 7321-7328)
Sec. 7321. Authority to seize property subject to forfeiture
Sec. 7322. Delivery of seized personal property to United States marshal
Sec. 7323. Judicial action to enforce forfeiture
Sec. 7324. Special disposition of perishable goods
Sec. 7325. Personal property valued at $100,000 or less
Sec. 7326. Disposal of forfeited or abandoned property in special cases [Repealed]
Sec. 7327. Customs laws applicable
Sec. 7328. Cross references
Subchapter D -- Miscellaneous Penalty and Forfeiture Provisions (Secs. 7341-7345)
Sec. 7341. Penalty for sales to evade tax
Sec. 7342. Penalty for refusal to permit entry or examination
Sec. 7343. Definition of term "person"
Sec. 7344. Extended application of penalties relating to officers of the Treasury Department
Sec. 7345. Revocation or denial of passport in case of certain tax delinquencies
Chapter 76 -- Judicial Proceedings (Secs. 7401-7491)
Subchapter A -- Civil Actions by the United States (Secs. 7401-7410)
Sec. 7401. Authorization
Sec. 7402. Jurisdiction of district courts
Sec. 7403. Action to enforce lien or to subject property to payment of tax
Sec. 7404. Authority to bring civil action for estate taxes
Sec. 7405. Action for recovery of erroneous refunds
Sec. 7406. Disposition of judgments and moneys recovered
Sec. 7407. Action to enjoin tax return preparers
Sec. 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
Sec. 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Sec. 7410. Cross references
Subchapter B -- Proceedings by Taxpayers and Third Parties (Secs. 7421-7437)
Sec. 7421. Prohibition of suits to restrain assessment or collection
Sec. 7422. Civil actions for refund
Sec. 7423. Repayments to officers or employees
Sec. 7424. Intervention
Sec. 7425. Discharge of liens
Sec. 7426. Civil actions by persons other than taxpayers
Sec. 7427. Tax return preparers
Sec. 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
Sec. 7429. Review of jeopardy levy or assessment procedures
Sec. 7430. Awarding of costs and certain fees
Sec. 7431. Civil damages for unauthorized inspection or disclosure of returns and return information
Sec. 7432. Civil damages for failure to release lien
Sec. 7433. Civil damages for certain unauthorized collection actions
Sec. 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
Sec. 7434. Civil damages for fraudulent filing of information returns
Sec. 7435. Civil damages for unauthorized enticement of information disclosure
Sec. 7436. Proceedings for determination of employment status
Sec. 7437. Cross references
Subchapter C -- The Tax Court (Secs. 7441-7479)
Part I -- Organization and jurisdiction (Secs. 7441-7448)
Sec. 7441. Status
Sec. 7442. Jurisdiction
Sec. 7443. Membership
Sec. 7443A. Special trial judges
Sec. 7443B. Recall of special trial judges of the Tax Court [Repealed]
Sec. 7444. Organization
Sec. 7445. Offices
Sec. 7446. Times and places of sessions
Sec. 7447. Retirement
Sec. 7448. Annuities to surviving spouses and dependent children of judges and special trial judges
Part II -- Procedure (Secs. 7451-7466)
Sec. 7451. Fee for filing petition
Sec. 7452. Representation of parties
Sec. 7453. Rules of practice, procedure, and evidence
Sec. 7454. Burden of proof in fraud, foundation manager, and transferee cases
Sec. 7455. Service of process
Sec. 7456. Administration of oaths and procurement of testimony
Sec. 7457. Witness fees
Sec. 7458. Hearings
Sec. 7459. Reports and decisions
Sec. 7460. Provisions of special application to divisions
Sec. 7461. Publicity of proceedings
Sec. 7462. Publication of reports
Sec. 7463. Disputes involving $50,000 or less
Sec. 7464. Intervention by trustee of debtor's estate
Sec. 7465. Provisions of special application to transferees
Sec. 7466. Judicial conduct and disability procedures
Part III -- Miscellaneous provisions (Secs. 7470-7475)
Sec. 7470. Administration
Sec. 7470A. Judicial conference
Sec. 7471. Employees
Sec. 7472. Expenditures
Sec. 7473. Disposition of fees
Sec. 7474. Fee for transcript of record
Sec. 7475. Practice fee
Part IV -- Declaratory Judgments (Secs. 7476-7479)
Sec. 7476. Declaratory judgments relating to qualification of certain retirement plans
Sec. 7477. Declaratory judgments relating to value of certain gifts
Sec. 7478. Declaratory judgments relating to status of certain governmental obligations
Sec. 7479. Declaratory judgments relating to eligibility of estate with respect to installment payment under section 6166
Subchapter D -- Court Review of Tax Court Decisions (Secs. 7481-7487)
Sec. 7481. Date when Tax Court decision becomes final
Sec. 7482. Courts of review
Sec. 7483. Notice of appeal
Sec. 7484. Change of incumbent in office
Sec. 7485. Bond to stay assessment and collection
Sec. 7486. Refund, credit, or abatement of amounts disallowed
Sec. 7487. Cross references
Subchapter E -- Burden of Proof (Sec. 7491)
Sec. 7491. Burden of proof
Chapter 77 -- Miscellaneous Provisions (Secs. 7501-7529)
Sec. 7501. Liability for taxes withheld or collected
Sec. 7502. Timely mailing treated as timely filing and paying
Sec. 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Sec. 7504. Fractional parts of a dollar
Sec. 7505. Sale of personal property acquired by the United States
Sec. 7506. Administration of real estate acquired by the United States
Sec. 7507. Exemption of insolvent banks from tax
Sec. 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
Sec. 7509. Expenditures incurred by the United States Postal Service
Sec. 7510. Exemption from tax of domestic goods purchased for the United States
Sec. 7512. Separate accounting for certain collected taxes, etc.
Sec. 7513. Reproduction of returns and other documents
Sec. 7514. Authority to prescribe or modify seals
Sec. 7516. Supplying training and training aids on request
Sec. 7517. Furnishing on request of statement explaining estate or gift valuation
Sec. 7518. Tax incentives relating to merchant marine capital construction funds
Sec. 7519. Required payments for entities electing not to have required taxable year
Sec. 7520. Valuation tables
Sec. 7521. Procedures involving taxpayer interviews
Sec. 7522. Content of tax due, deficiency, and other notices
Sec. 7523. Graphic presentation of major categories of federal outlays and income
Sec. 7524. Annual notice of tax delinquency
Sec. 7525. Confidentiality privileges relating to taxpayer communications
Sec. 7526. Low-income taxpayer clinics
Sec. 7526A. Return preparation programs for applicable taxpayers
Sec. 7527. Advance payment of credit for health insurance costs of eligible individuals
Sec. 7528. Internal Revenue Service user fees
Sec. 7529. Notification of suspected identity theft
Chapter 78 -- Discovery of Liability and Enforcement of Title (Secs. 7601-7655)
Subchapter A -- Examination and Inspection (Secs. 7601-7613)
Sec. 7601. Canvass of districts for taxable persons and objects
Sec. 7602. Examination of books and witnesses
Sec. 7603. Service of summons
Sec. 7604. Enforcement of summons
Sec. 7605. Time and place of examination
Sec. 7606. Entry of premises for examination of taxable objects
Sec. 7608. Authority of internal revenue enforcement officers
Sec. 7609. Special procedures for third-party summonses
Sec. 7610. Fees and costs for witnesses
Sec. 7611. Restrictions on church tax inquiries and examinations
Sec. 7612. Special procedures for summonses for computer software
Sec. 7613. Cross references
Subchapter B -- General Powers and Duties (Secs. 7621-7624)
Sec. 7621. Internal revenue districts
Sec. 7622. Authority to administer oaths and certify
Sec. 7623. Expenses of detection of underpayments and fraud, etc.
Sec. 7624. Reimbursement to State and local law enforcement agencies
Subchapter D -- Possessions (Secs. 7651-7655)
Chapter 79 -- Definitions (Secs. 7701-7705)
Sec. 7701. Definitions
Sec. 7702. Life insurance contract defined
Sec. 7702A. Modified endowment contract defined
Sec. 7702B. Treatment of qualified long-term care insurance
Sec. 7703. Determination of marital status
Sec. 7704. Certain publicly traded partnerships treated as corporations
Sec. 7705. Certified professional employer organizations
Chapter 80 -- General Rules (Secs. 7801-7874)
Subchapter A -- Application of Internal Revenue Laws (Secs. 7801-7812)
Sec. 7801. Authority of the Department of the Treasury
Sec. 7802. Internal Revenue Service Oversight Board
Sec. 7803. Commissioner of Internal Revenue; other officials
Sec. 7804. Other personnel
Sec. 7805. Rules and regulations
Sec. 7806. Construction of title
Sec. 7807. Rules in effect upon enactment of this title
Sec. 7808. Depositaries for collections
Sec. 7809. Deposit of collections
Sec. 7810. Revolving fund for redemption of real property
Sec. 7811. Taxpayer Assistance Orders
Sec. 7812. Streamlined critical pay authority for information technology positions
Subchapter B -- Effective Date in Related Provisions (Secs. 7851-7852)
Subchapter C -- Provisions Affecting More Than One Subtitle (Secs. 7871-7874)
SUBTITLE G -- THE JOINT COMMITTEE ON TAXATION (Secs. 8001-8023)
Chapter 91 -- Organization and Membership of the Joint Committee (Secs. 8001-8005)
Sec. 8001. Authorization
Sec. 8002. Membership
Sec. 8003. Election of chairman and vice chairman
Sec. 8004. Appointment and compensation of staff
Sec. 8005. Payment of expenses
Chapter 92 -- Powers and Duties of the Joint Committee (Secs. 8021-8023)
SUBTITLE H -- FINANCING OF PRESIDENTIAL ELECTION CAMPAIGNS (Secs. 9001-9042)
Chapter 95 -- Presidential Election Campaign Fund (Secs. 9001-9013)
Sec. 9001. Short title
Sec. 9002. Definitions
Sec. 9003. Condition for eligibility for payments
Sec. 9004. Entitlement of eligible candidates to payments
Sec. 9005. Certification by Commission
Sec. 9006. Payments to eligible candidates
Sec. 9007. Examinations and audits; repayments
Sec. 9008. Payments for presidential nominating conventions
Sec. 9009. Reports to Congress; regulations
Sec. 9010. Participation by Commission in judicial proceedings
Sec. 9011. Judicial review
Sec. 9012. Criminal penalties
Sec. 9013. Effective date of chapter [Repealed]
Chapter 96 -- Presidential Primary Matching Payment Account (Secs. 9031-9042)
Sec. 9031. Short title
Sec. 9032. Definitions
Sec. 9033. Eligibility for payments
Sec. 9034. Entitlement of eligible candidates to payments
Sec. 9035. Qualified campaign expense limitations
Sec. 9036. Certification by Commission
Sec. 9037. Payments to eligible candidates
Sec. 9038. Examinations and audits; repayments
Sec. 9039. Reports to Congress; regulations
Sec. 9040. Participation by Commission in judicial proceedings
Sec. 9041. Judicial review
Sec. 9042. Criminal penalties
SUBTITLE I -- TRUST FUND CODE (Secs. 9500-9602)
Chapter 98 -- Trust Fund Code (Secs. 9500-9602)
Sec. 9500. Short title
Subchapter A -- Establishment of Trust Funds (Secs. 9501-9511)
Sec. 9501. Black Lung Disability Trust Fund
Sec. 9502. Airport and Airway Trust Fund
Sec. 9503. Highway Trust Fund
Sec. 9504. Sport Fish Restoration and Boating Trust Fund
Sec. 9505. Harbor Maintenance Trust Fund
Sec. 9506. Inland Waterways Trust Fund
Sec. 9507. Hazardous Substance Superfund
Sec. 9508. Leaking Underground Storage Tank Trust Fund
Sec. 9509. Oil Spill Liability Trust Fund
Sec. 9510. Vaccine Injury Compensation Trust Fund
Sec. 9511. Patient-Centered Outcomes Research Trust Fund
Subchapter B -- General Provisions (Secs. 9601-9602)
SUBTITLE J -- COAL INDUSTRY HEALTH BENEFITS (Secs. 9701-9722)
Chapter 99 -- Coal Industry Health Benefits (Secs. 9701-9722)
Subchapter A -- Definitions of General Applicability (Sec. 9701)
Sec. 9701. Definitions of general applicability
Subchapter B -- Combined Benefit Fund (Secs. 9702-9708)
Part I -- Establishment and benefits (Secs. 9702-9703)
Sec. 9702. Establishment of the United Mine Workers of America Combined Benefit Fund
Sec. 9703. Plan benefits
Part II -- Financing (Secs. 9704-9706)
Sec. 9704. Liability of assigned operators
Sec. 9705. Transfers
Sec. 9706. Assignment of eligible beneficiaries
Part III -- Enforcement (Sec. 9707)
Sec. 9707. Failure to pay premium
Part IV -- Other provisions (Sec. 9708)
Sec. 9708. Effect on pending claims obligations
Subchapter C -- Health Benefits of Certain Miners (Secs. 9711-9712)
Part I -- Individual employer plans (Sec. 9711)
Sec. 9711. Continued obligations of individual employer plans
Part II -- 1992 UMWA benefit plan (Sec. 9712)
Sec. 9712. Establishment and coverage of 1992 UMWA benefit plan
Subchapter D -- Other Provisions (Secs. 9721-9722)
SUBTITLE K -- GROUP HEALTH PLAN REQUIREMENTS (Secs. 9801-9834)
Chapter 100 -- Group Health Plan Requirements (Secs. 9801-9834)
Subchapter A -- Requirements Relating to Portability, Access, and Renewability (Secs. 9801-9806)
Sec. 9801. Increased portability through limitation on preexisting condition exclusions
Sec. 9802. Prohibiting discrimination against individual participants and beneficiaries based on health status
Sec. 9803. Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
Sec. 9804. Renumbered Sec. 9831
Subchapter B -- Other Requirements (Secs. 9811-9815)
Sec. 9811. Standards relating to benefits for mothers and newborns
Sec. 9812. Parity in mental health and substance use disorder benefits
Sec. 9813. Coverage of dependent students on medically necessary leave of absence
Sec. 9815. Additional market reforms
Subchapter C -- General Provisions (Secs. 9831-9834)
