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Internal Revenue Code of 1986

  • Sec. 0 Table of Contents
  • 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  • Sec. 4 Rules for optional tax [Repealed]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
  • Sec. 11 Tax imposed
  • Sec. 12 Cross references relating to tax on corporations
  • Sec. 15 Effect of changes
  • 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
  • Sec. 27 Taxes of foreign countries and possessions of the United States
  • Sec. 28 Renumbered Sec. 45C
  • Sec. 29 Renumbered Sec. 45K
  • Sec. 30 Certain plug-in electric vehicles [Repealed]
  • Sec. 30A Puerto Rico economic activity credit [Repealed]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
  • 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  • Sec. 36A Making work pay credit [Repealed]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. 36C Renumbered Sec. 23
  • Sec. 37 Overpayments of tax
  • 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 oxide 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.
  • 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]
  • Sec. 51 Amount of credit
  • Sec. 51A Temporary incentives for employing long-term family assistance recipients [Repealed]
  • Sec. 52 Special rules
  • Sec. 53 Credit for prior year minimum tax liability
  • Sec. 54 Credit to holders of clean renewable energy bonds [Repealed]
  • 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]
  • Sec. 54AA Build America bonds [Repealed]
  • 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
  • Sec. 59A Tax on base erosion payments of taxpayers with substantial gross receipts
  • Sec. 59B Supplemental medicare premium [Repealed]
  • 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
  • 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 of moving expenses
  • Sec. 83 Property transferred in connection with performance of services
  • Sec. 84 Transfer of appreciated property to political organizations
  • 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
  • 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
  • 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
  • Sec. 148 Arbitrage
  • Sec. 149 Bonds must be registered to be tax exempt; other requirements
  • Sec. 150 Definitions and special rules
  • Sec. 151 Allowance of deductions for personal exemptions
  • Sec. 152 Dependent defined
  • Sec. 153 Cross references
  • 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 Amortization of 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
  • 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
  • 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 specified 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
  • 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
  • Sec. 281 Terminal railroad corporations and their shareholders
  • Sec. 291 Special rules relating to corporate preference items
  • 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
  • Sec. 311 Taxability of corporation on distribution
  • Sec. 312 Effect on earnings and profits
  • Sec. 316 Dividend defined
  • Sec. 317 Other definitions
  • Sec. 318 Constructive ownership of stock
  • Sec. 331 Gain or loss to shareholder 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
  • 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
  • Sec. 341 Collapsible corporations [Repealed]
  • Sec. 342 Liquidation of certain foreign personal holding companies [Repealed]
  • Sec. 346 Definition and special rule
  • Sec. 351 Transfer to corporation controlled by transferor
  • 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
  • Sec. 361 Nonrecognition of gain or loss to corporations; treatment of distributions
  • Sec. 362 Basis to corporations
  • Sec. 367 Foreign corporations
  • Sec. 368 Definitions relating to corporate reorganizations
  • 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]
  • 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
  • Sec. 385 Treatment of certain interests in corporations as stock or indebtedness
  • Sec. 386 Transfer of partnership and trust interests by corporations [Repealed]
  • Sec. 391 Effective date of part I [Repealed]
  • 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
  • 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
  • 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
  • Sec. 419 Treatment of funded welfare benefit plans
  • Sec. 419A Qualified asset account; limitation on additions to account
  • Sec. 420 Transfers of excess pension assets to retiree health accounts
  • Sec. 421 General rules
  • Sec. 422 Incentive stock options
  • Sec. 423 Employee stock purchase plans
  • Sec. 424 Definitions and special rules
  • 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
  • Sec. 436 Funding-based limits on benefits and benefit accruals under single-employer plans
  • 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
  • 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
  • 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
  • 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
  • Sec. 471 General rule for inventories
  • Sec. 472 Last-in, first-out inventories
  • Sec. 473 Qualified liquidations of LIFO inventories
  • Sec. 474 Simplified dollar-value LIFO method for certain small businesses
  • Sec. 475 Mark to market accounting method for dealers in securities
  • Sec. 481 Adjustments required by changes in method of accounting
  • Sec. 482 Allocation of income and deductions among taxpayers
  • Sec. 483 Interest on certain deferred payments
  • 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)
  • Sec. 507 Termination of private foundation status
  • Sec. 508 Special rules with respect to section 501(c)(3) organizations
  • Sec. 509 Private foundation defined
  • 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
  • Sec. 521 Exemption of farmers' cooperatives from tax
  • Sec. 526 Shipowners' protection and indemnity associations
  • Sec. 527 Political organizations
  • Sec. 528 Certain homeowners associations
  • Sec. 529 Qualified tuition programs
  • Sec. 529A Qualified ABLE programs
  • Sec. 530 Coverdell education savings accounts
  • 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
  • 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
  • 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]
  • Sec. 561 Definition of deduction for dividends paid
  • Sec. 562 Rules applicable in determining dividends eligible for dividends paid deduction
  • Sec. 563 Rules relating to dividends paid after close of taxable year
  • Sec. 564 Dividend carryover
  • Sec. 565 Consent dividends
  • 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
  • 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
  • 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
  • Sec. 621 Payments to encourage exploration, development, and mining for defense purposes [Repealed]
  • Sec. 631 Gain or loss in the case of timber, coal, or domestic iron ore
  • Sec. 636 Income tax treatment of mineral production payments
  • Sec. 638 Continental shelf areas
  • 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
  • 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
  • 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
  • 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
  • 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
  • Sec. 681 Limitation on charitable deduction
  • Sec. 682 Income of an estate or trust in case of divorce, etc.
  • Sec. 683 Use of trust as an exchange fund
  • Sec. 684 Recognition of gain on certain transfers to certain foreign trusts and estates
  • Sec. 685 Treatment of funeral trusts
  • Sec. 691 Recipients of income in respect of decedents
  • Sec. 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
  • 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
  • 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
  • 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
  • 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
  • Sec. 751 Unrealized receivables and inventory items
  • Sec. 752 Treatment of certain liabilities
  • Sec. 753 Partner receiving income in respect of decedent
  • Sec. 754 Manner of electing optional adjustment to basis of partnership property
  • Sec. 755 Rules for allocation of basis
  • Sec. 761 Terms defined
  • Sec. 771 Application of subchapter to electing large partnerships [Repealed]
  • 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
  • Sec. 801 Tax imposed
  • Sec. 802 Tax imposed [Omitted]
  • Sec. 803 Life insurance gross income
  • 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]
  • Sec. 811 Accounting provisions
  • Sec. 812 Definition of company's share and policyholder's 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]
  • 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]
  • Sec. 821 Tax on mutual insurance companies to which Part II applies [Repealed]
  • Sec. 822 Renumbered Sec. 834
  • Sec. 823 [Repealed]
  • Sec. 826 Renumbered Sec. 835
  • 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
  • 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
  • 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
  • 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
  • Sec. 860 Deduction for deficiency dividends
  • 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
  • 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]
  • 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
  • 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
  • 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
  • Sec. 887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
  • 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
  • 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.
  • 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]
  • 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
  • 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
  • Sec. 941 Qualifying foreign trade income [Repealed]
  • Sec. 942 Foreign trading gross receipts [Repealed]
  • Sec. 943 Other definitions and special rules [Repealed]
  • 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
  • Sec. 970 Reduction of subpart F income of export trade corporations
  • Sec. 971 Definitions
  • Sec. 982 Admissibility of documentation maintained in foreign countries
  • Sec. 985 Functional currency
  • Sec. 986 Determination of foreign taxes and foreign corporation's earnings and profits
  • Sec. 987 Branch transactions
  • Sec. 988 Treatment of certain foreign currency transactions
  • Sec. 989 Other definitions and special rules
  • Sec. 991 Taxation of a domestic international sales corporation
  • Sec. 992 Requirements of a domestic international sales corporation
  • Sec. 993 Definitions and special rules
  • Sec. 994 Inter-company pricing rules
  • Sec. 995 Taxation of DISC income to shareholders
  • Sec. 996 Rules for allocation in the case of distributions and losses
  • Sec. 997 Special subchapter C rules
  • Sec. 999 Reports by taxpayers; determinations
  • Sec. 1001 Determination of amount of and recognition of gain or loss
  • Sec. 1002 Recognition of gain or loss [Repealed]
  • 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
  • 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
  • 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
  • Sec. 1071 Gain from sale or exchange to effectuate policies of F.C.C. [Repealed]
  • 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]
  • Sec. 1091 Loss from wash sales of stock or securities
  • Sec. 1092 Straddles
  • Sec. 1101 Distributions pursuant to Bank Holding Company Act [Repealed]
  • Sec. 1102 Special rules [Repealed]
  • Sec. 1103 Definitions [Repealed]
  • Sec. 1201 Alternative tax for corporations [Repealed]
  • Sec. 1202 Partial exclusion for gain from certain small business stock
  • Sec. 1211 Limitation on capital losses
  • Sec. 1212 Capital loss carrybacks and carryovers
  • Sec. 1221 Capital asset defined
  • Sec. 1222 Other terms relating to capital gains and losses
  • Sec. 1223 Holding period of property
  • 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
  • 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
  • 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
  • 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
  • Sec. 1286 Tax treatment of stripped bonds
  • Sec. 1287 Denial of capital gain treatment for gains on certain obligations not in registered form
  • Sec. 1288 Treatment of original issue discount on tax-exempt obligations
  • Sec. 1291 Interest on tax deferral
  • 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
  • Sec. 1296 Election of mark to market for marketable stock
  • Sec. 1297 Passive foreign investment company
  • Sec. 1298 Special rules
  • Sec. 1301 Averaging of farm income
  • Sec. 1302 Definition of averageable income; related definitions [Repealed]
  • Sec. 1303 Eligible individuals [Repealed]
  • Sec. 1311 Correction of error
  • Sec. 1312 Circumstances of adjustment
  • Sec. 1313 Definitions
  • Sec. 1314 Amount and method of adjustment
  • Sec. 1321 Involuntary liquidation of LIFO inventories [Repealed]
  • 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]
  • Sec. 1341 Computation of tax where taxpayer restores substantial amount held under claim of right
  • Sec. 1351 Treatment of recoveries of foreign expropriation losses
  • 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
  • Sec. 1361 S corporation defined
  • Sec. 1362 Election; revocation; termination
  • Sec. 1363 Effect of election on corporation
  • Sec. 1366 Pass-thru of items to shareholders
  • Sec. 1367 Adjustments to basis of stock of shareholders, etc.
  • Sec. 1368 Distributions
  • 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
  • Sec. 1377 Definitions and special rule
  • Sec. 1378 Taxable year of S corporation
  • Sec. 1379 Transitional rules on enactment
  • 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
  • Sec. 1385 Amounts includible in patron's gross income
  • Sec. 1388 Definitions; special rules
  • Sec. 1391 Designation procedure
  • Sec. 1392 Eligibility criteria
  • Sec. 1393 Definitions and special rules
  • Sec. 1394 Tax-exempt enterprise zone facility bonds
  • Sec. 1396 Empowerment zone employment credit
  • Sec. 1397 Other definitions and special rules
  • Sec. 1397A Increase in expensing under section 179
  • Sec. 1397B Nonrecognition of gain on rollover of empowerment zone investments
  • Sec. 1397C Enterprise zone business defined
  • Sec. 1397D Qualified zone property defined
  • Sec. 1397E Credit to holders of qualified zone academy bonds [Repealed]
  • Sec. 1397F Regulations
  • Sec. 1398 Rules relating to individuals' title 11 cases
  • Sec. 1399 No separate taxable entities for partnerships, corporations, etc.
  • 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]
  • Sec. 1400E Designation of renewal communities [Repealed]
  • Sec. 1400F Renewal community capital gain [Repealed]
  • Sec. 1400G Renewal community business defined [Repealed]
  • Sec. 1400H Renewal community employment credit [Repealed]
  • Sec. 1400I Commercial revitalization deduction [Repealed]
  • Sec. 1400J Increase in expensing under section 179 [Repealed]
  • Sec. 1400L Tax benefits for New York Liberty Zone [Repealed]
  • 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]
  • 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]
  • Sec. 1400Z-1 Designation
  • Sec. 1400Z-2 Special rules for capital gains invested in opportunity zones.
  • Sec. 1401 Rate of tax
  • Sec. 1402 Definitions
  • Sec. 1403 Miscellaneous provisions
  • Sec. 1411 Imposition of tax
  • 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 of tax on foreign partners' share of effectively connected income
  • Sec. 1461 Liability for withheld tax
  • Sec. 1462 Withheld tax as credit to recipient of income
  • Sec. 1463 Tax paid by recipient of income
  • Sec. 1464 Refunds and credits with respect to withheld tax
  • 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]
  • Sec. 1491 Imposition of tax [Repealed]
  • Sec. 1492 Nontaxable transfers [Repealed]
  • Sec. 1493 Definition of Foreign Trust [Repealed]
  • Sec. 1494 Payment and collection [Repealed]
  • Sec. 1501 Privilege to file consolidated returns
  • Sec. 1502 Regulations
  • Sec. 1503 Computation and payment of tax
  • Sec. 1504 Definitions
  • Sec. 1505 Cross references
  • Sec. 1551 Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit [Repealed]
  • Sec. 1552 Earnings and profits
  • 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]
  • Sec. 2001 Imposition and rate of tax
  • Sec. 2002 Liability for payment
  • 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
  • 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
  • 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
  • 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
  • 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]
  • 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
  • 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
  • Sec. 2521 Specific exemption [Repealed]
  • Sec. 2522 Charitable and similar gifts
  • Sec. 2523 Gift to spouse
  • Sec. 2524 Extent of deductions
  • Sec. 2601 Tax imposed
  • Sec. 2602 Amount of tax
  • Sec. 2603 Liability for tax
  • Sec. 2604 Credit for certain State taxes [Repealed]
  • Sec. 2611 Generation-skipping transfer defined
  • Sec. 2612 Taxable termination; taxable distribution; direct skip
  • Sec. 2613 Skip person and non-skip person defined
  • 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
  • Sec. 2631 GST exemption
  • Sec. 2632 Special rules for allocation of GST exemption
  • Sec. 2641 Applicable rate
  • Sec. 2642 Inclusion ratio
  • Sec. 2651 Generation assignment
  • Sec. 2652 Other definitions
  • Sec. 2653 Taxation of multiple skips
  • Sec. 2654 Special rules
  • Sec. 2661 Administration
  • Sec. 2662 Return requirements
  • Sec. 2663 Regulations
  • Sec. 2664 Termination [Repealed]
  • 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
  • Sec. 2801 Imposition of tax
  • Sec. 3101 Rate of tax
  • Sec. 3102 Deduction of tax from wages
  • Sec. 3111 Rate of tax
  • Sec. 3112 Instrumentalities of the United States
  • 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
  • Sec. 3201 Rate of tax
  • Sec. 3202 Deduction of tax from compensation
  • Sec. 3211 Rate of tax
  • Sec. 3212 Determination of compensation
  • Sec. 3221 Rate of tax
  • Sec. 3231 Definitions
  • Sec. 3232 Court jurisdiction
  • Sec. 3233 Short title
  • Sec. 3241 Determination of Tier 2 tax rate based on average account benefits ratio
  • 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
  • Sec. 3321 Imposition of tax
  • Sec. 3322 Definitions
  • 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
  • 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
  • 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]
  • 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
  • Sec. 4051 Imposition of tax on heavy trucks and trailers sold at retail
  • Sec. 4052 Definitions and special rules
  • Sec. 4053 Exemptions
  • Sec. 4061 Imposition of tax [Repealed]
  • Sec. 4062 Articles classified as parts [Repealed]
  • Sec. 4063 Exemptions [Repealed]
  • Sec. 4064 Gas guzzler tax
  • Sec. 4071 Imposition of tax
  • Sec. 4072 Definitions
  • Sec. 4073 Exemptions
  • 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]
  • Sec. 4101 Registration and bond
  • Sec. 4102 Inspection of records by local officers
  • Sec. 4103 Certain additional persons liable for tax where willful failure to pay
  • Sec. 4104 Information reporting for persons claiming certain tax benefits
  • Sec. 4105 Two-party exchanges
  • Sec. 4121 Imposition of tax
  • Sec. 4131 Imposition of tax
  • Sec. 4132 Definitions and special rules
  • Sec. 4161 Imposition of tax
  • Sec. 4162 Definitions; treatment of certain resales
  • Sec. 4181 Imposition of tax
  • Sec. 4182 Exemptions
  • Sec. 4191 Medical devices
  • 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
  • Sec. 4221 Certain tax-free sales
  • Sec. 4222 Registration
  • Sec. 4223 Special rules relating to further manufacture
  • Sec. 4225 Exemption of articles manufactured or produced by Indians
  • Sec. 4227 Cross reference
  • Sec. 4251 Imposition of tax
  • Sec. 4252 Definitions
  • Sec. 4253 Exemptions
  • Sec. 4254 Computation of tax
  • Sec. 4261 Imposition of tax
  • Sec. 4262 Definition of taxable transportation
  • Sec. 4263 Special rules
  • Sec. 4271 Imposition of tax
  • Sec. 4272 Definition of taxable transportation, etc.
  • Sec. 4281 Small aircraft on nonestablished lines
  • Sec. 4282 Transportation by air for other members of affiliated group
  • Sec. 4283 Reduction in aviation-related taxes in certain cases [Repealed]
  • Sec. 4291 Cases where persons receiving payment must collect tax
  • Sec. 4292 State and local governmental exemption [Repealed]
  • Sec. 4293 Exemption for United States and possessions
  • Sec. 4371 Imposition of tax
  • Sec. 4372 Definitions
  • Sec. 4373 Exemptions
  • Sec. 4374 Liability for tax
  • Sec. 4375 Health insurance
  • Sec. 4376 Self-insured health plans
  • Sec. 4377 Definitions and special rules
  • Sec. 4401 Imposition of tax
  • Sec. 4402 Exemptions
  • Sec. 4403 Record requirements
  • Sec. 4404 Territorial extent
  • Sec. 4405 Cross references
  • Sec. 4411 Imposition of tax
  • Sec. 4412 Registration
  • Sec. 4413 Certain provisions made applicable
  • Sec. 4414 Cross references
  • Sec. 4421 Definitions
  • Sec. 4422 Applicability of Federal and State laws
  • Sec. 4423 Inspection of books
  • Sec. 4424 Disclosure of wagering tax information
  • Sec. 4461 Imposition of tax
  • Sec. 4462 Definitions and special rules
  • Sec. 4471 Imposition of tax
  • Sec. 4472 Definitions
  • Sec. 4481 Imposition of tax
  • Sec. 4482 Definitions
  • Sec. 4483 Exemptions
  • Sec. 4484 Cross references
  • Sec. 4495 Imposition of tax [Repealed]
  • Sec. 4496 Definitions [Repealed]
  • Sec. 4497 Imputed value [Repealed]
  • Sec. 4498 Termination [Repealed]
  • Sec. 4501 Imposition of tax [Repealed]
  • Sec. 4502 Definitions [Repealed]
  • Sec. 4503 Exemptions for sugar manufactured for home consumption [Repealed]
  • Sec. 4611 Imposition of tax
  • Sec. 4612 Definitions and special rules
  • Sec. 4661 Imposition of tax
  • Sec. 4662 Definitions and special rules
  • Sec. 4671 Imposition of tax
  • Sec. 4672 Definitions and special rules
  • Sec. 4681 Imposition of tax
  • Sec. 4682 Definitions and special rules
  • Sec. 4701 Tax on issuer of registration-required obligation not in registered form
  • 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
  • Sec. 4911 Tax on excess expenditures to influence legislation
  • Sec. 4912 Tax on disqualifying lobbying expenditures of certain organizations
  • 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
  • Sec. 4951 Taxes on self-dealing
  • Sec. 4952 Taxes on taxable expenditures
  • Sec. 4953 Tax on excess contributions to black lung benefit trusts
  • Sec. 4955 Taxes on political expenditures of section 501(c)(3) organizations
  • 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
  • Sec. 4961 Abatement of second tier taxes where there is correction
  • Sec. 4962 Abatement of first tier taxes in certain cases
  • Sec. 4963 Definitions
  • Sec. 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
  • Sec. 4966 Taxes on taxable distributions
  • Sec. 4967 Taxes on prohibited benefits
  • Sec. 4968 Excise tax based on investment income of private colleges and universities
  • 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
  • Sec. 4981 Excise tax on undistributed income of real estate investment trusts
  • Sec. 4982 Excise tax on undistributed income of regulated investment companies
  • 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]
  • Sec. 4999 Golden parachute payments
  • Sec. 5000 Certain group health plans
  • Sec. 5000A Requirement to maintain minimum essential coverage
  • Sec. 5000B Imposition of tax on indoor tanning services
  • Sec. 5000C Imposition of tax on certain foreign procurement
  • 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
  • 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
  • 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
  • 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 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]
  • Sec. 5101 Notice of manufacture of still; notice of set up of still
  • Sec. 5102 Definition of manufacturer of stills
  • 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]
  • 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]
  • 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]
  • 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
  • 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
  • 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
  • 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
  • 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
  • Sec. 5241 Authority to denature
  • Sec. 5242 Denaturing materials
  • Sec. 5243 Sale of abandoned spirits for denaturation without collection of tax
  • Sec. 5244 Cross references
  • 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]
  • Sec. 5291 General
  • Sec. 5301 General
  • Sec. 5311 Detention of containers
  • Sec. 5312 Production and use of distilled spirits for experimental research
  • Sec. 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
  • Sec. 5314 Special applicability of certain provisions
  • 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
  • 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
  • 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
  • Sec. 5391 Exemption from distilled spirits taxes
  • Sec. 5392 Definitions
  • Sec. 5401 Qualifying documents
  • Sec. 5402 Definitions
  • Sec. 5403 Cross references
  • 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
  • Sec. 5501 Establishment
  • Sec. 5502 Qualification
  • Sec. 5503 Construction and equipment
  • Sec. 5504 Operation
  • Sec. 5505 Applicability of provisions of this chapter
  • Sec. 5511 Establishment and operation
  • Sec. 5512 Control of products after manufacture
  • 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
  • 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
  • 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
  • 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
  • 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]
  • 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
  • Sec. 5711 Bond
  • Sec. 5712 Application for permit
  • Sec. 5713 Permit
  • Sec. 5721 Inventories
  • Sec. 5722 Reports
  • Sec. 5723 Packages, marks, labels, and notices
  • 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
  • Sec. 5741 Records to be maintained
  • 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
  • Sec. 5761 Civil penalties
  • Sec. 5762 Criminal penalties
  • Sec. 5763 Forfeitures
  • Sec. 5801 Imposition of tax
  • Sec. 5802 Registration of importers, manufacturers, and dealers
  • Sec. 5811 Transfer tax
  • Sec. 5812 Transfers
  • Sec. 5821 Making tax
  • Sec. 5822 Making
  • 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
  • Sec. 5851 Special (occupational) tax exemption
  • Sec. 5852 General transfer and making tax exemption
  • Sec. 5853 Transfer and making tax exemption available to certain governmental entities
  • Sec. 5854 Exportation of firearms exempt from transfer tax
  • Sec. 5861 Prohibited acts
  • Sec. 5871 Penalties
  • Sec. 5872 Forfeitures
  • Sec. 5881 Greenmail
  • Sec. 5891 Structured settlement factoring transactions
  • Sec. 6001 Notice or regulations requiring records, statements, and special returns
  • Sec. 6011 General requirement of return, statement, or list
  • 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]
  • Sec. 6018 Estate tax returns
  • Sec. 6019 Gift tax returns
  • Sec. 6020 Returns prepared for or executed by Secretary
  • Sec. 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
  • 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. 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 Corporation transactions
  • Sec. 6040 Cross references
  • 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
  • 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
  • Sec. 6055 Reporting of health insurance coverage
  • Sec. 6056 Certain employers required to report on health insurance coverage
  • Sec. 6057 Annual registration, etc.
  • Sec. 6058 Information required in connection with certain plans of deferred compensation
  • Sec. 6059 Periodic report of actuary
  • Sec. 6060 Information returns of tax return preparers
  • 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
  • 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
  • Sec. 6081 Extension of time for filing returns
  • Sec. 6091 Place for filing returns or other documents
  • Sec. 6096 Designation by individuals
  • 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
  • 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
  • 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
  • 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
  • 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
  • Sec. 6221 Determination 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
  • Sec. 6225 Assessments made only after partnership level proceedings are completed
  • Sec. 6226 Alternative to payment of imputed underpayment by partnership
  • Sec. 6227 Administrative adjustment request by partnership
  • 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
  • Sec. 6231 Definitions and special rules
  • Sec. 6232 Assessment, collection, and payment.
  • 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.
  • Sec. 6240 Application of subchapter
  • Sec. 6241 Partner's return must be consistent with partnership return
  • 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]
  • 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
  • Sec. 6251 Administrative adjustment requests
  • Sec. 6252 Judicial review where administrative adjustment request is not allowed in full
  • Sec. 6255 Definitions and special rules
  • 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
  • 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
  • Sec. 6320 Notice and opportunity for hearing upon filing of notice of lien
  • 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
  • Sec. 6330 Notice and opportunity for hearing before levy
  • 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
  • Sec. 6361 General rules [Repealed]
  • Sec. 6362 Qualified State individual income taxes [Repealed]
  • Sec. 6363 State agreements; other procedures [Repealed]
  • Sec. 6364 Regulations [Repealed]
  • Sec. 6365 Definitions and special rules [Repealed]
  • 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
  • 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]
  • 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
  • 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
  • Sec. 6521 Mitigation of effect of limitation in case of related taxes under different chapters
  • Sec. 6531 Periods of limitation on criminal prosecutions
  • Sec. 6532 Periods of limitation on suits
  • Sec. 6533 Cross references
  • 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.
  • Sec. 6611 Interest on overpayments
  • Sec. 6612 Cross references
  • Sec. 6621 Determination of rate of interest
  • Sec. 6622 Interest compounded daily
  • Sec. 6631 Notice requirements
  • 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]
  • 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
  • Sec. 6665 Applicable rules
  • 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]
  • Sec. 6721 Failure to file correct information returns
  • Sec. 6722 Failure to furnish correct payee statements
  • Sec. 6723 Failure to comply with other information reporting requirements
  • Sec. 6724 Waiver; definitions and special rules
  • Sec. 6725 Failure to report information under section 4101
  • Sec. 6751 Procedural requirements
  • 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
  • Sec. 6851 Termination assessments of income tax
  • Sec. 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
  • 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
  • Sec. 6867 Presumptions where owner of large amount of cash is not identified
  • Sec. 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
  • Sec. 6872 Suspension of period on assessment
  • Sec. 6873 Unpaid claims
  • 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
  • Sec. 7001 Collection of foreign items
  • Sec. 7011 Registration--persons paying a special tax
  • Sec. 7012 Cross references
  • Sec. 7101 Form of bonds
  • Sec. 7102 Single bond in lieu of multiple bonds
  • Sec. 7103 Cross references--Other provisions for bonds
  • Sec. 7121 Closing agreements
  • Sec. 7122 Compromises
  • Sec. 7123 Appeals dispute resolution procedures
  • Sec. 7124 Cross references
  • 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
  • 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]
  • 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
  • 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
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • Sec. 7491 Burden of proof
  • 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
  • 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
  • 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
  • Sec. 7651 Administration and collection of taxes in possessions
  • Sec. 7652 Shipments to the United States
  • Sec. 7653 Shipments from the United States
  • Sec. 7654 Coordination of United States and certain possession individual income taxes
  • Sec. 7655 Cross references
  • 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
  • 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.
  • Sec. 7851 Applicability of revenue laws
  • Sec. 7852 Other applicable rules
  • Sec. 7871 Indian tribal governments treated as States for certain purposes
  • Sec. 7872 Treatment of loans with below-market interest rates
  • Sec. 7873 Income derived by Indians from exercise of fishing rights
  • Sec. 7874 Rules relating to expatriated entities and their foreign parents
  • 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
  • Sec. 8021 Powers
  • Sec. 8022 Duties
  • Sec. 8023 Additional powers to obtain data
  • 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]
  • 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
  • Sec. 9500 Short title
  • 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
  • Sec. 9601 Transfer of amounts
  • Sec. 9602 Management of Trust Funds
  • Sec. 9701 Definitions of general applicability
  • Sec. 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
  • Sec. 9703 Plan benefits
  • Sec. 9704 Liability of assigned operators
  • Sec. 9705 Transfers
  • Sec. 9706 Assignment of eligible beneficiaries
  • Sec. 9707 Failure to pay premium
  • Sec. 9708 Effect on pending claims obligations
  • Sec. 9711 Continued obligations of individual employer plans
  • Sec. 9712 Establishment and coverage of 1992 UMWA benefit plan
  • Sec. 9721 Civil enforcement
  • Sec. 9722 Sham transactions
  • 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
  • Sec. 9805 Renumbered Sec. 9832
  • Sec. 9806 Renumbered Sec. 9833
  • 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
  • Sec. 9831 General exceptions
  • Sec. 9832 Definitions
  • Sec. 9833 Regulations
  • Sec. 9834 Enforcement