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Table of Code Sections
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Subtitle A- Income Taxes |
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Chapter 1. Normal Taxes and Surtaxes |
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Subchapter A. Determination of Tax Liability |
| Section |
Part 1. Tax on Individuals |
1
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Tax Imposed |
| 2 |
Definitions and special rules |
| 3 |
Tax tables for individuals |
| 4 |
Repealed [Rules for optional tax] |
| 5 |
Cross references relating to tax on individuals |
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Part 2. Tax on Corporations |
| 11 |
Tax imposed |
| 12 |
Cross references relating to tax on corporations |
|
Part 3. Changes in Rates During a Taxable Year |
| 15 |
Effect of changes |
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Part 4. Credits Against Tax |
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Subpart A. Nonrefundable Personal Credits |
| 21 |
Expenses for household and dependent care services necessary for gainful employment |
| 22 |
Credit for the elderly and the permanently and totally disabled |
| 23 |
Adoption expenses |
| 24 |
Child tax credit |
| 25 |
Interest on certain home mortgages |
| 25A |
Hope and Lifetime Learning credits |
| 25B |
Elective deferrals and IRA contributions by certain individuals |
| 25C |
Nonbusiness energy property |
| 25D |
Residential energy efficient property |
| 26 |
Limitation based on tax liability; definition of tax liability |
|
Subpart B. Other Credits |
27
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Taxes of foreign countries and possessions of the United States; possession tax credit |
| 30 |
Certain plug-in electric vehicles |
| 30A |
Puerto Rico economic activity credit |
| 30B |
Alternative motor vehicle credit |
| 30C |
Alternative fuel vehicle refueling property credit |
| 30D |
New qualified plug-in electric drive motor vehicles |
|
Subpart C. Refundable Credits |
| 31 |
Tax withheld on wages |
| 32 |
Earned income |
| 33 |
Tax withheld at source on nonresident aliens and foreign corporations |
| 34 |
Certain uses of gasoline and special fuels |
| 35 |
Health insurance costs of eligible individuals |
| 36 |
First-time homebuyer credit |
| 36A |
Making work pay credit |
| 36B |
Refundable credit for coverage under a qualified health plan |
| 37 |
Overpayments of tax |
|
Subpart D. Business Related Credits |
| 38 |
General business credit |
| 39 |
Carryback and carryforward of unused credits |
| 40 |
Alcohol, etc., used as fuel |
| 40A |
Biodiesel and renewable diesel used as fuel |
| 41 |
Credit for increasing research activities |
| 42 |
Low-income Housing credit |
| 43 |
Enhanced oil recovery credit |
| 44 |
Expenditures to provide access to disabled individuals |
| 44B |
Repealed [Credit for employment of certain new employees] |
| 45 |
Electricity produced from certain renewable resources, etc. |
| 45A |
Indian employment credit |
| 45B |
Credit for portion of employer social security taxes paid with respect to employee cash tips |
| 45C |
Clinical testing expenses for certain drugs for rare diseases or conditions |
| 45D |
New markets tax credit |
| 45E |
Small employer pension plan startup costs |
| 45F |
Employer-provided child care credit |
| 45G |
Railroad track maintenance credit |
| 45H |
Credit for production of low sulfur diesel fuel |
| 45I |
Credit for producing oil and gas from marginal wells |
| 45J |
Credit for production from advanced nuclear power facilities |
| 45K |
Credit for producing fuel from a nonconventional source |
| 45L |
New energy efficient home credit |
| 45M |
Energy efficient appliance credit |
| 45N |
Mine rescue team training credit |
| 45O |
Agricultural chemicals security credit |
| 45P |
Employer wage credit for employees who are active duty members of the uniformed services |
| 45Q |
Credit for carbon dioxide sequestration |
| 45R |
Employee health insurance expenses of small employers |
|
Subpart E. Rules for Computing Investment Credit |
| 46 |
Amount of credit |
| 47 |
Rehabilitation credit |
| 48 |
Energy credit |
| 48A |
Qualifying advanced coal project credit |
| 48B |
Qualifying gasification project credit |
| 48C |
Qualifying advanced energy project credit |
| 48D |
Qualifying therapeutic discovery project credit |
| 49 |
At-risk rules |
| 50 |
Other special rules |
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Subpart C. Repealed [Rules for Computing Credit for Expenses of Work Incentive Programs] |
| 50A |
Repealed [Amount of credit] |
| 50B |
Repealed [Definitions; special rules] |
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Subpart F. Rules for Computing Work Opportunity Credit |
| 51 |
Amount of credit |
| 51A |
Repealed [Temporary incentives for employing long-term family assistance recipients] |
| 52 |
Special rules |
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Subpart G. Credit Against Regular Tax for Prior Year Minimum Tax Liability |
| 53 |
Credit for prior year minimum tax liability |
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Subpart H. Nonrefundable Credit to Holders of Clean Renewable Energy Bonds |
| 54 |
Credit to holders of clean renewable energy bonds |
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Subpart I. Qualified Tax Credit Bonds |
| 54A |
Credit to holders of qualified tax credit bonds |
| 54B |
Qualified forestry conservation bonds |
| 54C |
New clean renewable energy bonds |
| 54D |
Qualified energy conservation bonds |
| 54E |
Qualified zine academy bonds |
| 54F |
Qualified school construction bonds |
|
Subpart J. Build America Bonds |
| 54AA |
Build America bonds |
|
Part 6. Alternative Minimum Tax |
| 55 |
Alternative minimum tax imposed |
| 56 |
Adjustments in computing alternative minimum taxable income |
| 57 |
Items of tax preference |
| 58 |
Denial of certain losses |
| 59 |
Other definitions and special rules |
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Part 7. Environmental Tax |
| 59A |
Environmental tax |
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Part 8. Repealed [Supplemental Medicare Premium] |
| 59B |
Repealed [Supplemental medicare premium] |
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Subchapter B. Computation of Taxable Income |
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Part 1. Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. |
| 61 |
Gross income defined |
| 62 |
Adjusted gross income defined |
| 63 |
Taxable income defined |
| 64 |
Ordinary income defined |
| 65 |
Ordinary loss defined |
| 66 |
Treatment of community income |
| 67 |
2-percent floor on miscellaneous itemized deductions |
| 68 |
Overall limitation on itemized deductions |
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Part 2. Items Specifically Included in Gross Income |
| 71 |
Alimony and separate maintenance payments |
| 72 |
Annuities; certain proceeds of endowment and life insurance contracts |
| 73 |
Services of child |
| 74 |
Prizes and awards |
| 75 |
Dealers in tax-exempt securities |
| 76 |
Repealed [Mortgages made or obligations issued by joint stock land banks] |
| 77 |
Commodity credit loans |
| 78 |
Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit |
| 79 |
Group-term life insurance purchased for employees |
| 80 |
Restoration of value of certain securities |
| 81 |
Repealed [Increase in vacation pay suspense account] |
| 82 |
Reimbursement for expenses of moving |
| 83 |
Property transferred in connection with performance of services |
| 84 |
Transfer of appreciated property to political organization |
| 85 |
Unemployment compensation |
| 86 |
Social security and tier 1 railroad retirement benefits |
| 87 |
Alcohol and biodiesel fuels credits |
| 88 |
Certain amounts of respect to nuclear decommissioning costs |
| 89 |
Repealed [Benefits provided under certain employee benefit plans] |
| 90 |
Illegal federal irrigation subsidies |
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Part 3. Items Specifically Excluded from Gross Income |
| 101 |
Certain death benefits |
| 102 |
Gifts and inheritance |
| 103 |
Interest on State and local bonds |
| 103A |
Repealed [Mortgage subsidy bonds] |
| 104 |
Compensation for injuries of sickness |
| 105 |
Amounts received under accident and health plans |
| 106 |
Contributions by employer to accident and health plans |
| 107 |
Rental value of parsonages |
| 108 |
Income from discharge of indebtedness |
| 109 |
Improvements by lessee on lessor’s property |
| 110 |
Qualified lessee construction allowances for short-term leases |
| 111 |
Recovery of tax benefit items |
| 112 |
Certain combat zone compensation of members of the Armed Forces |
| 113 |
Repealed [Mustering-out payments for members of the Armed Services] |
| 114 |
Repealed [Extraterritorial income] |
| 115 |
Income of states, municipalities, etc. |
| 116 |
Repealed [Partial exclusion of dividends received by individuals] |
| 117 |
Qualified scholarships |
| 118 |
Contributions to the capital of a corporation |
| 119 |
Meals or lodging furnished for the convenience of the employer |
| 120 |
Amounts received under qualified group legal services plans |
| 121 |
Exclusion of gain from sale of principal residence |
| 122 |
Certain reduced uniformed services retirement pay |
| 123 |
Amounts received under insurance contracts for certain living expenses |
| 124 |
Repealed [Qualified transportation provided by employer] |
| 125 |
Cafeteria plans |
| 126 |
Certain cost-sharing payments |
| 127 |
Educational assistance programs |
| 128 |
Repealed [Interest on certain savings certificates] |
| 129 |
Dependent care assistance programs |
| 130 |
Certain personal injury liability assignments |
| 131 |
Certain foster care payments |
| 132 |
Certain fringe benefits |
| 133 |
Repealed [Interest on certain loans used to acquire employer securities] |
| 134 |
Certain military benefits |
| 135 |
Income from United States savings bonds used to pay higher education tuition and fees |
| 136 |
Energy conservation subsidies provided by public utilities |
| 137 |
Adoption assistance programs |
| 138 |
Medicare Advantage MSA |
| 139 |
Disaster relief payments |
| 139A |
Federal subsidies for prescription drug plans |
| 139B |
Benefits provided to volunteer firefighters and emergency medical responders |
| 139C |
COBRA premium assistance |
| 139D |
Indian Health Care Benefits |
| 140 |
Cross references to other Acts |
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Part 4. Tax Exemption Requirements for State and Local Bonds |
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Subpart A. Private activity bonds |
| 141 |
Private activity bond; qualified bond |
| 142 |
Exempt facility bond |
| 143 |
Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond |
| 144 |
Qualified small issue bond; qualified student loan bond; qualified redevelopment bond |
| 145 |
Qualified 501(c)(3) bond |
| 146 |
Volume cap |
| 147 |
Other requirements applicable to certain private activity bonds |
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Subpart B. Requirements Applicable to all State and local bonds |
| 148 |
Arbitrage |
| 149 |
Bonds must be registered to be tax exempt; other requirements |
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Subpart C. Definitions and Special Rules |
| 150 |
Bonds must be registered to be tax exempt; other requirements |
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Part 5. Deductions for Personal Exemptions |
| 151 |
Allowance of deductions for personal exemptions |
| 152 |
Dependent defined |
| 153 |
Cross references |
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Part 6. Itemized Deduction for Individuals and Corporations |
| 161 |
Allowance for deductions |
| 162 |
Trade or business expenses |
| 163 |
Interest |
| 164 |
Taxes |
| 165 |
Losses |
| 166 |
Bad debts |
| 167 |
Depreciation |
| 168 |
Accelerated cost recovery system |
| 169 |
Amortization of pollution control facilities |
| 170 |
Charitable, etc., contributions and gifts |
| 171 |
Amortizable bond premium |
| 172 |
Net operating loss deduction |
| 173 |
Circulation expenditures |
| 174 |
Research and experimental expenditures |
| 175 |
Soil and water conservation expenditures; endangered species recovery expenditures |
| 176 |
Payments with respect to employees of certain foreign corporations |
| 177 |
Repealed [Trademark and trade name expenditures] |
| 178 |
Amortization of cost of acquiring a lease |
| 179 |
Election to expense certain depreciable business assets |
| 179A |
Deduction for clean-fuel vehicles and certain refueling property |
| 179B |
Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations |
| 179C |
Election to expense certain refineries |
| 179D |
Energy efficient commercial buildings deduction |
| 179E |
Election to expense advance mine safety equipment |
| 180 |
Expenditures by farmers for fertilizer, etc. |
| 181 |
Treatment of certain qualified film and television productions |
| 182 |
Repealed [Expenditures by farmers for clearing land] |
| 183 |
Activities not engaged in for profit |
| 184 |
Repealed [Amortization of certain railroad rolling stock] |
| 185 |
Repealed [Amortization of railroad grading and tunnel bores] |
| 186 |
Recoveries of damages for antitrust violations, etc. |
| 187 |
Repealed [Amortization of certain coal mine safety equipment] |
| 188 |
Repealed [Amortization of certain expenditures for child care facilities] |
| 189 |
Repealed [Amortization of real property construction period interest and taxes] |
| 190 |
Expenditures to remove architectural and transportation barriers to the handicapped and elderly |
| 191 |
Repealed [Amortization of certain rehabilitation expenditures for certified historic structures] |
| 192 |
Contributions to black lung benefit trust |
| 193 |
Tertiary injectants |
| 194 |
Treatment of reforestation expenditures |
| 194A |
Contributions to employer liability trusts |
| 195 |
Start-up expenditures |
| 196 |
Deduction for certain unused business credits |
| 197 |
Amortization of goodwill and certain other intangibles |
| 198 |
Expensing of environmental remediation costs |
| 198A |
Expensing of qualified disaster expenses |
| 199 |
Income attributable to domestic production activities |
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Part 7. Additional Itemized Deductions for Individuals |
| 211 |
Allowance of deductions |
| 212 |
Expenses for production of income |
| 213 |
Medical, dental, etc., expenses |
| 214 |
Repealed [Expenses for household and dependent care services necessary for gainful employment] |
| 215 |
Alimony, etc., payments |
| 216 |
Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder |
| 217 |
Moving expenses |
| 218 |
Repealed [Contributions to candidates for public office] |
| 219 |
Retirement savings |
| 220 |
Archer MSAs |
| 221 |
Interest on education loans |
| 222 |
Qualified tuition and related expenses |
| 223 |
Health savings accounts |
| 224 |
Cross reference |
|
Part 8. Special Deductions for Corporations |
| 241 |
Allowance of special deductions |
| 242 |
Repealed [Partially tax-exempt interest] |
| 243 |
Dividends received by corporations |
| 244 |
Dividends received on certain preferred stock |
| 245 |
Dividends received from certain foreign corporations |
| 246 |
Rules applying to deductions for dividends received |
| 246A |
Dividends received deduction reduced where portfolio stock is debt financed |
| 247 |
Dividends paid on certain preferred stock of public utilities |
| 248 |
Organizational expenditures |
| 249 |
Limitation on deduction of bond premium on repurchase |
| 250 |
Repealed [Certain payments to the national railroad passenger corporation] |
|
Part 9. Items Not Deductible |
| 261 |
General rule for disallowance of deductions |
| 262 |
Personal, living, and family expenses |
| 263 |
Capital expenditures |
| 263A |
Capitalization and inclusion in inventory costs of certain expenses |
| 264 |
Certain amounts paid in connection with insurance contracts |
| 265 |
Expenses and interest relating to tax-exempt income |
| 266 |
Carrying charges |
| 267 |
Losses, expenses, and interest with respect to transactions between related taxpayers |
| 268 |
Sale of land with unharvested crop |
| 269 |
Acquisitions made to evade or avoid income tax |
| 269A |
Personal service corporations formed or availed of to avoid or evade income tax |
| 269B |
Stapled entities |
| 270 |
Repealed [Limitation on deductions allowable to individuals in certain cases] |
| 271 |
Debts owed by political parties, etc. |
| 272 |
Disposal of coal or domestic iron ore |
| 273 |
Holders of life or terminable interest |
| 274 |
Disallowance of certain entertainment, etc., expenses |
| 275 |
Certain taxes |
| 276 |
Certain indirect contributions to political parties |
| 277 |
Deductions incurred by certain membership organizations in transactions with members |
| 278 |
Repealed [Capital expenditures incurred in planting and developing citrus and almond groves; certain capital expenditures of farming subsidies] |
| 279 |
Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation |
| 280 |
Repealed [Certain expenditures incurred in production of films, books, records, or similar property] |
| 280A |
Disallowance or certain expenses in connection with business use of home, rental of vacation homes, etc. |
| 280B |
Demolition of structures |
| 280C |
Certain expenses for which credits are allowable |
| 280D |
Repealed [Portion of chapter 45 taxes for which credit or refund is allowable under section 6429] |
| 280E |
Expenditures in connection with the illegal sale of drugs |
| 280F |
Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes |
| 280G |
Golden parachute payments |
| 280H |
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years |
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Part 10. Terminal Railroad Corporations and Their Shareholders |
| 281 |
Terminal railroad corporations and their shareholders |
|
Part 11. Special Rules Relating to Corporate Preference Items |
| 291 |
Special rules relating to corporate preference items |
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Subchapter C. Corporate Distributions and Adjustments |
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Part 1. Distributions by Corporations |
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Subpart A. Effects on Recipients |
| 301 |
Distributions of property |
| 302 |
Distributions in redemption of stock |
| 303 |
Distributions in redemption of stock to pay death taxes |
| 304 |
Redemption through use of related corporations |
| 305 |
Distributions of stock and stock rights |
| 306 |
Dispositions of certain stock |
| 307 |
Basis of stock and stock rights acquired in distributions |
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Subpart B. Effects on Corporation |
| 311 |
Taxability of corporation on distribution |
| 312 |
Effect on earnings and profits |
|
Subpart C. Definitions; Constructive Ownership of Stock |
| 316 |
Dividend defined |
| 317 |
Other definitions |
| 318 |
Constructive ownership of stock |
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Part 2. Corporate Liquidations |
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Subpart A. Effects on Recipients |
| 331 |
Gain or loss to shareholders in corporate liquidations |
| 332 |
Complete liquidations of subsidiaries |
| 333 |
Repealed [Election as to recognition of gain in certain liquidations] |
| 334 |
Basis of property received in liquidations |
|
Subpart B. Effects on Corporation |
| 336 |
Gain or loss recognized on property distributed in complete liquidation |
| 337 |
Nonrecognition for property distributed to parent in complete liquidation of subsidiary |
| 338 |
Certain stock purchases treated as asset acquisition |
|
Subpart C. Repealed [Collapsible Corporations] |
| 341 |
Repealed [Collapsible corporations] |
| 342 |
Repealed [Liquidation of certain foreign personal holding companies] |
|
Subpart D. Definition and Special Rule |
| 346 |
Definition and special rule |
|
Part 3. Corporate Organizations and Reorganizations |
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Subpart A. Corporate Organizations |
| 351 |
Transfer to corporation controlled by transferor |
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Subpart B. Effects on Shareholders and Security Holders |
| 354 |
Exchanges of stock and securities in certain reorganizations |
| 355 |
Distribution of stock and securities of a controlled corporation |
| 356 |
Receipt of additional consideration |
| 357 |
Assumption of liability |
| 358 |
Basis to distributees |
|
Subpart C. Effects on Corporations |
| 361 |
Nonrecognition of gain or loss to corporations; treatment of distributions |
| 362 |
Basis to corporations |
| 363 |
Repealed [Effect on earnings and profits] |
|
Subpart D. Special Rule; Definitions |
| 367 |
Foreign corporations |
| 368 |
Definitions relating to corporate reorganizations |
|
Part 4. Repealed [Insolvency Reorganizations] |
| 370 |
Repealed [Termination of part] |
| 371 |
Repealed [Reorganizations in certain receivership and bankruptcy proceedings] |
| 372 |
Repealed [Basis in connection with certain receivership and bankruptcy proceedings] |
| 373 |
Repealed [Loss not recognized in certain railroad reorganizations] |
| 374 |
Repealed [Gain or loss not recognized in certain railroad reorganizations] |
|
Part 5. Carryovers |
| 381 |
Carryovers in certain corporate acquisitions |
| 382 |
Limitation on net operating loss carryforwards and certain built-in losses following ownership change |
| 383 |
Special limitations on certain excess credits, etc. |
| 384 |
Limitation on use of preacquisition losses to offset built-in gains |
|
Part 6. Treatment of Certain Corporate Interests as Stock or Indebtedness |
| 385 |
Treatment of certain interests in corporations as stock or indebtedness |
|
Part 7. Repealed [Miscellaneous Corporate Provisions] |
| 386 |
Repealed [Transfers of partnership and trust interests by corporations] |
|
Subchapter D. Deferred Compensation, Etc. |
|
Part 1. Pension, Profit-Sharing, Stock Bonus Plans, Etc. |
|
Subpart A. General Rules |
| ERISA |
The Employee Retirement Income Security Act |
| 401 |
Qualified pension, profit-sharing, and stock bonus plans |
| 402 |
Taxability of beneficiary of employees’ trust |
| 402A |
Optional treatment of elective deferrals as Roth contributions |
| 403 |
Taxation of employee annuities |
| 404 |
Deductions for contributions of an employer to an employee’s trust or annuity plan and compensation under a deferred-payment plan |
| 404A |
Deduction for certain foreign deferred compensation plans |
| 405 |
Repealed [Qualified bond purchase plans] |
| 406 |
Employees of foreign affiliates covered by section 312(1) agreements |
| 407 |
Certain employees of domestic subsidiaries engaged in business outside the United States |
| 408 |
Individual retirement accounts |
| 408A |
Roth IRAs |
| 409 |
Qualifications for tax credit employee stock ownership plans |
| 409A |
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans |
|
Subpart B. Special Rules |
| 410 |
Minimum participation standards |
| 411 |
Minimum vesting standards |
| 412 |
Minimum funding standards |
| 413 |
Collectively bargained plans, etc. |
| 414 |
Definitions and special rules |
| 415 |
Limitations on benefits and contributions under qualified plans |
| 416 |
Special rules for top-heavy plans |
| 417 |
Definitions and special rules for purposes of minimum survivor annuity requirements |
|
Subpart C. Special Rules for Multiemployer Plans |
| 418 |
Reorganization status |
| 418A |
Notice of reorganization and funding requirements |
| 418B |
Minimum contribution requirement |
| 418C |
Overburden credit against minimum contribution requirement |
| 418D |
Adjustments in accrued benefits |
| 418E |
Insolvent plans |
|
Subpart D. Treatment of Welfare Benefit Funds |
| 419 |
Treatment of funded welfare benefit plans |
| 419A |
Qualified asset account; limitation on additions to account |
|
Subpart E. Treatment of Transfers to Retiree Health Accounts |
| 420 |
Transfers of excess pension assets to retiree health accounts |
|
Part 2. Certain Stock Options |
| 421 |
General rules |
| 422 |
Incentive stock options |
| 423 |
Employee stock purchase plans |
| 424 |
Definitions and special rules |
|
Part 3. Rules Relating to Minimum Funding Standards and Benefit Limitations |
|
Subpart A. Minimum Funding Standards for Pension Plans |
| 430 |
Minimum funding standards for single-employer defined benefit pension plans |
| 431 |
Minimum funding standards for multiemployer plans |
| 432 |
Additional funding rules for multiemployer plans in endangered status or critical status |
|
Subpart B. Benefit Limitations Under Single-Employer Plans |
| 436 |
Funding-based limits on benefits and benefit accruals under single-employer plans |
|
|
|
Subchapter E. Accounting Periods and Methods of Accounting |
|
Part 1. Accounting Periods |
| 441 |
Period of computation of taxable income |
| 442 |
Change of annual accounting period |
| 443 |
Returns for a period of less than 12 months |
| 444 |
Election of taxable year other than required taxable year |
|
Part 2. Methods of Accounting |
|
Subpart A. Methods of Accounting in General |
| 446 |
General rule for methods of accounting |
| 447 |
Method of accounting for corporations engaged in farming |
| 448 |
Limitation on use of cash method of accounting |
|
Subpart B. Taxable Year for Which Items of Gross Income Included |
| 451 |
General rule for taxable year inclusion |
| 452 |
Repealed [Prepaid income] |
| 453 |
Installment method |
| 453A |
Special rules for nondealers |
| 453B |
Gain or loss on disposition of installment obligations |
| 453C |
Repealed [Certain indebtedness treated as payments on installment obligations] |
| 454 |
Obligations issued at discount |
| 455 |
Prepaid subscription income |
| 456 |
Prepaid dues income of certain membership organizations |
| 457 |
Deferred compensation plans of State and local governments and tax-exempt organizations |
| 457A |
Nonqualified deferred compensation from certain tax indifferent parties |
| 458 |
Magazines, paperbacks, and records returned after the close of the taxable year |
| 460 |
Special rules for long-term contracts |
|
Subpart C. Taxable Year for Which Deductions Taken |
| 461 |
General rule for taxable year of deduction |
| 462 |
Repealed [Reserves for estimated expenses, etc.] |
| 463 |
Repealed [Accrual of vacation pay] |
| 464 |
Limitations on deductions for certain farming expenses |
| 465 |
Deductions limited to amount at risk |
| 466 |
Repealed [Qualified discount coupons redeemed after close of taxable year] |
| 467 |
Certain payments for the use of property or services |
| 468 |
Special rules for mining and solid waste reclamation and closing costs |
| 468A |
Special rules for nuclear decommissioning costs |
| 468B |
Special rules for designated settlement funds |
| 469 |
Passive activity losses and credits limited |
| 470 |
Limitation on deductions allocable to property used by governments or other tax-exempt entities |
|
Subpart D. Inventories |
| 471 |
General rule for inventories |
| 472 |
Last-in, first-out inventories |
| 473 |
Qualified liquidations of LIFO inventories |
| 474 |
Simplified dollar-value LIFO method for certain small businesses |
| 475 |
Mark to market accounting method for dealers in securities |
|
Part 3. Adjustments |
| 481 |
Adjustments required by changes in method of accounting |
| 482 |
Allocation of income and deductions among taxpayers |
| 483 |
Interest on certain deferred payments |
|
Subchapter F. Exempt Organizations |
|
Part 1. General Rule |
| 501 |
Exemption from tax on corporations, certain trusts, etc. |
| 502 |
Feeder organization |
| 503 |
Requirement for exemption |
| 504 |
Status after organization ceases to qualify for exemption under 501(c)(3) because of substantial lobbying or because of political activities |
| 505 |
Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c) |
|
Part 2. Private Foundations |
| 507 |
Termination of private foundation status |
| 508 |
Special rules with respect to section 501(c)(3) organizations |
| 509 |
Private foundation defined |
|
Part 3. Taxation of Business Income on Certain Exempt Organizations |
| 511 |
Imposition of tax on unrelated business income of charitable, etc., organizations |
| 512 |
Unrelated business taxable income |
| 513 |
Unrelated trade or business |
| 514 |
Unrelated debt financed income |
| 515 |
Taxes of foreign countries and possessions of the United States |
|
Part 4. Farmers’ Cooperatives |
| 521 |
Exemption of farmers’ cooperatives from tax |
| 522 |
Repealed [Tax on farmers’ cooperatives] |
|
Part 5. Shipowners’ Protection and Indemnity Associations |
| 526 |
Shipowners’ protection and indemnity accociations |
|
Part 6. Political Organizations |
| 527 |
Political organizations |
|
Part 7. Certain Homeowner Associations |
| 528 |
Certain homeowners associations |
|
Part 8. Higher Education Savings Entities |
| 529 |
Qualified tuition programs |
| 530 |
Coverdell education savings accounts |
|
|
|
Subchapter G. Corporations Used to Avoid Income Tax on Shareholders |
|
Part 1. Corporations Improperly Accumulating Surplus |
| 531 |
Imposition of accumulated earnings tax |
| 532 |
Corporations subject to accumulated earnings tax |
| 533 |
Evidence of purpose to avoid income tax |
| 534 |
Burden of proof |
| 535 |
Accumulated taxable income |
| 536 |
Income not placed on annual basis |
| 537 |
Reasonable needs of the business |
|
Part 2. Personal Holding Companies |
| 541 |
Imposition of personal holding company tax |
| 542 |
Definition of personal holding company |
| 543 |
Personal holding company income |
| 544 |
Rules for determining stock ownership |
| 545 |
Undistributed personal holding company income |
| 546 |
Income not placed on annual basis |
| 547 |
Deduction for deficiency dividends |
|
Part 3. Repealed [Foreign Personal Holding Companies] |
| 551 |
Repealed [Foreign personal holding company income taxed to United States shareholders] |
| 552 |
Repealed [Definition of foreign personal holding company] |
| 553 |
Repealed [Foreign personal holding company income] |
| 554 |
Repealed [Stock ownership] |
| 555 |
Repealed [Gross income of foreign personal holding companies] |
| 556 |
Repealed [Undistributed foreign personal holding company income] |
| 557 |
Repealed [Income not placed on annual basis] |
| 558 |
Repealed [Returns of officers, directors, and shareholders of foreign personal holding companies] |
|
Part 4. Deduction for Dividends Paid |
| 561 |
Definition of deduction for dividends paid |
| 562 |
Rules applicable in determining dividends eligible for dividends paid deduction |
| 563 |
Rules relating to dividends paid after close of taxable year |
| 564 |
Dividend carryover |
| 565 |
Consent dividends |
|
Subchapter H. Banking Institutions |
|
Part 1. Rules of General Application to Banking Institutions |
| 581 |
Definition of bank |
| 582 |
Bad debts, losses, and gains with respect to securities held by financial institutions |
| 583 |
Repealed [Deductions of dividends paid on certain preferred stock] |
| 584 |
Common trust funds |
| 585 |
Reserves for losses on loans of banks |
| 586 |
Repealed [Reserves for losses on loans of small business investment companies, etc.] |
|
Part 2. Mutual Savings Banks, Etc. |
| 591 |
Deduction for dividends paid on deposits |
| 592 |
Repealed [Deduction for repayment of certain loans] |
| 593 |
Reserves for losses on loans |
| 594 |
Alternative tax for mutual savings banks conducting life insurance business |
| 595 |
Repealed [Foreclosure on property securing loans] |
| 596 |
Repealed [Limitation on dividends received deduction] |
| 597 |
Treatment of transactions in which federal financial assistance provided |
|
Part 3. Repealed [Bank Affiliates] |
| 601 |
Repealed [Special deduction for bank affiliates] |
|
Subchapter I. Natural Resources |
|
Pert 1. Deductions |
| 611 |
Allowance of deduction for depletion |
| 612 |
Basis for cost depletion |
| 613 |
Percentage depletion |
| 613A |
Limitations on percentage depletion in case of oil and gas wells |
| 614 |
Definition of property |
| 615 |
Repealed [Pre-1970 exploration expenditures] |
| 616 |
Development expenditures |
| 617 |
Deduction and recapture of certain mining exploration expenditures |
|
Part 2. Repealed [Exclusions from Gross Income |
| 621 |
Repealed [Payments to encourage exploration, development, and mining for defense purposes] |
|
Part 3. Sales and Exchanges |
| 631 |
Gain or loss in the case of timber, coal, or domestic iron ore |
| 632 |
Repealed [Sale of oil or gas properties] |
|
Part 4. Mineral Production Payments |
| 636 |
Income tax treatment of mineral production payments |
|
Part 5. Continental Shelf Areas |
| 638 |
Continental shelf areas |
|
|
|
Subchapter J. Estates, Trusts, Beneficiaries, and Decedents |
|
Part 1. Estates, Trusts, and Beneficiaries |
|
Subpart A. General Rules for Taxation of Estates and Trusts |
| 641 |
Imposition of tax |
| 642 |
Special rules for credits and deductions |
| 643 |
Definitions applicable to subparts A,B,C, and D |
| 644 |
Taxable year of trusts |
| 645 |
Certain revocable trusts treated as part if estate |
| 646 |
Tax treatment of electing Alaska native Settlement Trusts |
|
Subpart B. Trusts Which Distribute Current Income Only |
| 651 |
Deduction for trusts distributing current income only |
| 652 |
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only |
|
Subpart C. Estates and Trusts Which May Accumulate Income or Which Distribute Corpus |
| 661 |
Deduction for estates and trusts accumulating income of distributing corpus |
| 662 |
Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus |
| 663 |
Special rules applicable to sections 661 and 662 |
| 664 |
Charitable remainder trusts |
|
Subpart D. Treatment of Excess Distributions by Trusts |
| 665 |
Definitions applicable to subpart D |
| 666 |
Accumulation distribution allocated to preceding years |
| 667 |
Treatment of amounts deemed distributed by trust in preceding years |
| 668 |
Interest charge on accumulation distributions from foreign trusts |
| 669 |
Repealed [Treatment of capital gain deemed distributed in preceding years] |
|
Subpart E. Grantors and Other Treated as Substantial Owners |
| 671 |
Trust income, deductions, and credits attributable to grantors and others as substantial owners |
| 672 |
Definitions and rules |
| 673 |
Reversionary interests |
| 674 |
Power to control beneficial enjoyment |
| 675 |
Administrative powers |
| 676 |
Power to revoke |
| 677 |
Income for benefit of grantor |
| 678 |
Person other than grantor treated as substantial owner |
| 679 |
Foreign trusts having one or more United States beneficiaries |
|
Subpart F. Miscellaneous |
| 681 |
Limitation on charitable deduction |
| 682 |
Income of an estate or trust in case of divorce |
| 683 |
Use of trust as an exchange fund |
| 684 |
Recognition of gain on certain transfers to certain foreign trusts and estates |
| 685 |
Treatment of funeral trusts |
|
Part 2. Income in Respect of Decedents |
| 691 |
Recipients of income in respect of decedents |
| 692 |
Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death |
|
Subchapter K. Partners and Partnerships |
|
Part 1. Determination of Tax Liability |
| 701 |
Partners, not partnership, subject to tax |
| 702 |
Income and credits of partner |
| 703 |
Partnership computations |
| 704 |
Partner’s distributive share |
| 705 |
Determination of basis of partner’s interest |
| 706 |
Taxable year of partner and partnership |
| 707 |
Transactions between partner and partnership |
| 708 |
Continuation of partnership |
| 709 |
Treatment of organization and syndication fees |
|
Part 2. Contributions, Distributions, and Transfers |
|
Subpart A. Contributions to a Partnership |
| 721 |
Nonrecognition of gain or loss on contribution |
| 722 |
Basis of contributing partner’s interest |
| 723 |
Basis of property contributed to partnership |
| 724 |
Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property |
|
Subpart B. Distributions by a Partnership |
| 731 |
Extent of recognition of gain or loss on distribution |
| 732 |
Basis of distributed property other than money |
| 733 |
Basis of distributee partner’s interest |
| 734 |
Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction |
| 735 |
Character of gain or loss on disposition of distributed |
| 736 |
Payments to a retiring partner or a deceased partner’s successor in interest |
| 737 |
Recognition of precontribution gain in case of certain distributions to contributing partner |
|
Subpart C. Transfer of Interests in a Partnership |
| 741 |
Recognition and character of gain or loss on sale or exchange |
| 742 |
Basis of transferee partner’s interest |
| 743 |
Special rule where section 754 election or substantial built-in loss |
|
Subpart D. Provisions Common to Other Subparts |
| 751 |
Unrealized receivables and inventory items |
| 752 |
Treatment of certain liabilities |
| 753 |
Partner receiving income in respect of decedent |
| 754 |
Manner of electing optional adjustment to basis of partnership property |
| 755 |
Rules for allocation of basis |
|
Part 3. Definitions |
| 761 |
Terms defined |
|
Part 4. Special Rules for Electing Large Partnerships |
| 771 |
Application of subchapter to electing large partnerships |
| 772 |
Simplified flow-through |
| 773 |
Computations at partnership level |
| 774 |
Other modifications |
| 775 |
Electing large partnership deal |
| 776 |
Special rules for partnerships holding oil and gas properties |
| 777 |
Regulations |
|
Part 5. Repealed [Effective Date for Subchapter] |
|
Subchapter L. Insurance Companies |
|
Part 1. Life Insurance Companies |
|
Subpart A. Tax Imposed |
| 801 |
Tax imposed |
|
Subpart B. Life Insurance Gross Income |
| 803 |
Life insurance gross income |
|
Subpart C. Life Insurance Deductions |
| 804 |
Life insurance deductions |
| 805 |
General deductions |
| 806 |
Small life insurance company deduction |
| 807 |
Rules for certain reserves |
| 808 |
policyholder dividends deduction |
| 809 |
Repealed [Reduction in certain deductions of mutual life insurance companies] |
| 810 |
Operations loss deduction |
|
Subpart D. Accounting, Allocation, and Foreign Provisions |
| 811 |
Accounting provisions |
| 812 |
Definition of company’s share and policyholders’ share |
| 813 |
Repealed [Foreign life insurance companies] |
| 814 |
Contiguous country branches of domestic life insurance companies |
| 815 |
Distributions to shareholders from pre-1984 policyholders surplus account |
|
Subpart E. Definitions and Special Rules |
| 816 |
Life insurance company defined |
| 817 |
Treatment of variable contracts |
| 817A |
Special rules for modified guaranteed contracts |
| 818 |
Other definitions and special rules |
|
Part 2. Other Insurance Companies |
| 831 |
Tax on insurance companies other than life insurance companies |
| 832 |
Insurance company taxable income |
| 833 |
Treatment of Blue Cross and Blue Shield organizations, etc. |
| 834 |
Determination of taxable investment income |
| 835 |
Election by reciprocal |
|
Part 3. Provisions of General Application |
| 841 |
Credit for foreign taxes |
| 842 |
Foreign companies carrying on insurance business |
| 843 |
Annual accounting period |
| 844 |
Special loss carryover rules |
| 845 |
Certain reinsurance agreements |
| 846 |
Discounted unpaid losses defined |
| 847 |
Special estimated tax payments |
| 848 |
Capitalization of certain policy acquisition expenses |
|
Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts |
|
Part 1. Regulated Investment Companies |
| 851 |
Definition of regulated investment company |
| 852 |
Taxation of regulated investment companies and their shareholders |
| 853 |
Foreign tax credit allowed to shareholders |
| 853A |
Credits from tax credit bonds allowed to shareholders |
| 854 |
Limitations applicable to dividends received from regulated investment company |
| 855 |
Dividends paid by regulated investment company after close of taxable year |
|
Part 2. Real Estate Investment Trusts |
| 856 |
Definition of real estate investment trust |
| 857 |
Taxation of real estate investment trusts and their beneficiaries |
| 858 |
Dividends paid by real estate investment trust after close of taxable year |
| 859 |
Adoption of annual accounting period |
|
Part 3. Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts |
| 860 |
Deduction for deficiency dividends |
|
Part 4. Real Estate Mortgage Investment Conduits |
| 860A |
Taxation of REMIC’s |
| 860B |
Taxation of holders or regular interests |
| 860C |
Taxation of residual interests |
| 860D |
REMIC defined |
| 860E |
Treatment of income in excess of daily accruals on residual interests |
| 860F |
Other rules |
| 860G |
Other definitions and special rules |
|
Part 5. Repealed [Financial Asset Securitization Investment Trusts] |
| 860H |
Repealed [Taxation of a FASIT; other general rules] |
| 860I |
Repealed [Gain recognition on contributions to a FASIT and in other cases] |
| 860J |
Repealed [Non-FASIT losses not to offset certain FASIT inclusions] |
| 860K |
Repealed [Treatment of transfers of high-yield interests to disqualified holders] |
| 860L |
Repealed [Definitions and other special rules] |
|
Subchapter N. Tax Based on Income from Sources Within or Without the United States |
|
Part 1. Determination of Sources of Income |
| 861 |
Income from sources within the United States |
| 862 |
Income from sources without the United States |
| 863 |
Special rules for determining source |
| 864 |
Definitions and special rules |
| 865 |
Source rules for personal property sales |
|
Part 2. Nonresident Aliens and Foreign Corporations |
|
Subpart A. Nonresident Alien Individuals |
| 871 |
Tax on nonresident alien individuals |
| 872 |
Gross income |
| 873 |
Deductions |
| 874 |
Allowance of deductions and credits |
| 875 |
Partnerships; beneficiaries of estates and trusts |
| 876 |
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands |
| 877 |
Expatriation to avoid tax |
| 878 |
Foreign educational, charitable, and certain other exempt organizations |
| 879 |
Tax treatment of certain community income in the case of nonresident alien individuals |
|
Subpart B. Foreign Corporations |
| 881 |
Tax on income of foreign corporations not connected with United States business |
| 882 |
Tax on income of foreign corporations connected with United States business |
| 883 |
Exclusions from gross income |
| 884 |
Branch profits tax |
| 885 |
Cross references |
|
Subpart C. Tax on Gross Transportation Income |
| 887 |
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations |
|
Subpart D. Miscellaneous Provisions |
| 891 |
Doubling of rates of tax on citizens and corporations of certain foreign countries |
| 892 |
Income of foreign governments and of international organizations |
| 893 |
Compensation of employees of foreign governments or international organizations |
| 894 |
Income affected by treaty |
| 895 |
Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits |
| 896 |
Adjustment of tax on nationals, residents, and corporations of certain foreign countries |
| 897 |
Disposition of investment in United States real property |
| 898 |
Taxable year of certain foreign corporations |
|
Part 3. Income From Sources Without the United States |
|
Subpart A. Foreign Tax Credit |
| 901 |
Taxes of foreign countries and of possessions of United States |
| 902 |
Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation |
| 903 |
Credit for taxes in lieu of income, etc., taxes |
| 904 |
Limitation on credit |
| 905 |
Applicable rules |
| 906 |
Nonresident alien individuals and foreign corporations |
| 907 |
Special rules in case of foreign oil and gas income |
| 908 |
Reduction of credit for participation in or cooperation with an international boycott |
| 909 |
Suspension of taxes and credits until related income taken into account |
|
Subpart B. Earned Income of Citizens or Residents of United States |
| 911 |
Citizens or residents of the United States living abroad |
| 912 |
Exemption for certain allowances |
| 913 |
Repealed [Deduction for certain expenses of living abroad] |
|
Subpart C. Repealed [Taxation of Foreign Sales Corporations] |
| 921 |
Repealed [Exempt foreign trade income excluded from gross income] |
| 922 |
Repealed [FSC defined] |
| 923 |
Repealed [Exempt foreign trade income] |
| 924 |
Repealed [Foreign trading gross receipts] |
| 925 |
Repealed [Transfer pricing rules] |
| 926 |
Repealed [Distributions to shareholders] |
| 927 |
Repealed [Other definitions and special rules] |
|
Subpart D. Possessions of the United States |
| 931 |
Income from sources within Guam, American Somoa, or the Northern Mariana Islands |
| 932 |
Coordination of United States and Virgin Islands income taxes |
| 933 |
Income from sources within Puerto Rico |
| 934 |
Limitation on reduction in income tax liability incurred to the Virgin Islands |
| 934A |
Repealed [Income tax rate on Virgin Islands source income] |
| 935 |
Repealed [Coordination of United States and Guam individual income taxes] |
| 936 |
Puerto Rico and possession tax credit |
| 937 |
Residence and source rules involving possessions |
|
Subpart E. Repealed [Qualifying Foreign Trade Income] |
| 941 |
Repealed [Qualifying foreign trade income] |
| 942 |
Repealed [Foreign trading gross receipts] |
| 943 |
Repealed [Other definitions and special rules] |
|
Subpart F. Controlled Foreign Corporations |
| 951 |
Amounts included in gross income of United States shareholders |
| 952 |
Subpart F income defined |
| 953 |
Insurance income |
| 954 |
Foreign base company income |
| 955 |
Withdrawal of previously excluded subpart F income from qualified investment |
| 956 |
Investment of earnings in United States property |
| 956A |
Repealed [Earnings invested in excess passive assets] |
| 957 |
Controlled foreign corporations; United States persons |
| 958 |
Rules for determining stock ownership |
| 959 |
Exclusion from gross income of previously taxed earnings and profits |
| 960 |
Special rules for foreign tax credit |
| 961 |
Adjustments to basis of stock in controlled foreign corporations and of other property |
| 962 |
Election by individuals to be subject to tax at corporate rates |
| 963 |
Repealed [Receipt of minimum distributions by domestic corporations] |
| 964 |
Miscellaneous provisions |
| 965 |
Temporary dividends received deduction |
|
Subpart G. Export Trade Corporations |
| 970 |
Reduction of subpart F income of export trade corporations |
| 971 |
Definitions |
| 972 |
Repealed [Consolidation of group of export trade corporations] |
|
Subpart H. Repealed [Income of Certain Nonresident United States Citizens Subject to Foreign Community Property Laws] |
|
Subpart I. Admissibility of Documentation Maintained in Foreign Countries |
| 982 |
Admissibility of documentation maintained in foreign countries |
|
Subpart J. Foreign Currency Transactions |
| 985 |
Functional currency |
| 986 |
Determination of foreign taxes and foreign corporation’s earnings and profits |
| 987 |
Branch transactions |
| 988 |
Treatment of certain foreign currency transactions |
| 989 |
Other definitions and special rules |
|
Part 4. Domestic International Sales Corporations |
|
Subpart A. Treatment of Qualifying Corporations |
| 991 |
Taxation of a domestic international sales corporation |
| 992 |
Requirements of a domestic international sales corporation |
| 993 |
Definitions |
| 994 |
Inter-company pricing rules |
|
Subpart B. Treatment of Distributions to Shareholders |
| 995 |
Taxation of DISC income to shareholders |
| 996 |
Rules for allocation in the case of distributions and losses |
| 997 |
Special subchapter C rules |
|
Part 5. International Boycott Determinations |
| 999 |
Reports by taxpayers; determinations |
|
Subchapter O. Gain or Loss on Disposition of Property |
|
Part 1. Determination of Amount of and Recognition of Gain or Loss |
| 1001 |
Determination of amount of and recognition of gain or loss |
| 1002 |
Repealed [Recognition of gain or loss] |
|
Part 2. Basis Rules of General Application |
| 1011 |
Adjusted basis for determining gain or loss |
| 1012 |
Basis of property-cost |
| 1013 |
Basis of property included in inventory |
| 1014 |
Basis of property acquired from a decedent |
| 1015 |
Basis of property acquired by gifts and transfers in trust |
| 1016 |
Adjustments to basis |
| 1017 |
Discharge of indebtedness |
| 1018 |
Repealed [Adjustment of capital structure before September 22, 1938] |
| 1019 |
Property on which lessee has made improvements |
| 1020 |
Repealed [Election in respect of depreciation, etc., allowed before 1952] |
| 1021 |
Sale of annuities |
| 1022 |
Treatment of property acquired from a decedent dying after December 31, 2009 |
| 1023 |
Cross references |
|
Part 3. Common Nontaxable Exchanges |
| 1031 |
Exchange of property held for productive use or investment |
| 1032 |
Exchange of stock for property |
| 1033 |
Involuntary conversions |
| 1034 |
Repealed [Rollover of gain on sale of principal residence] |
| 1035 |
Certain exchanges of insurance policies |
| 1036 |
Stock for stock of same corporation |
| 1037 |
Certain exchanges of United States obligations |
| 1038 |
Certain reacquisitions of real property |
| 1039 |
Repealed [Certain sales of low-income housing projects] |
| 1040 |
Transfer of certain farm, etc., real property |
| 1041 |
Transfers of property between spouses or incident to divorce |
| 1042 |
Sales of stock to employee stock ownership plans or certain cooperatives |
| 1043 |
Sale of property to comply with conflict-of-interest requirements |
| 1044 |
Rollover of publicly traded securities gain into specialized small business investment companies |
| 1045 |
Rollover of gain from qualified small business stock to another qualified small business stock |
|
Part 4. Special Rules |
| 1051 |
Property acquired during affiliation |
| 1052 |
Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 |
| 1053 |
Property acquired before March 1, 1913 |
| 1054 |
Certain stock of Federal National Mortgage Association |
| 1055 |
Redeemable ground rents |
| 1056 |
Repealed [Basis limitation for player contracts transferred in connection with the sale of a franchise] |
| 1057 |
Repealed [Election to treat transfer to foreign trust, etc., as taxable exchange] |
| 1058 |
Transfers of securities under certain agreements |
| 1059 |
Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends |
| 1059A |
Limitation on taxpayer’s basis or inventory cost in property imported from related persons |
| 1060 |
Special allocation rules for certain asset acquisitions |
| 1061 |
Cross references |
|
Part 5. Repealed [Changes to Effectuate F.C.C. Policy] |
| 1071 |
Repealed [Gain from sale or exchange to effectuate policies of F.C.C.] |
|
Part 6. Repealed [Exchanges in Obedience to S.E.C. Orders] |
| 1081 |
Repealed [Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C.] |
| 1082 |
Repealed [Basis for determining gain or loss] |
| 1083 |
Repealed [Definitions] |
|
Part 7. Wash Sales; Straddles |
| 1091 |
Loss from wash sales of stock or securities |
| 1092 |
Straddles |
|
Part 8. Repealed [Distributions Pursuant to Bank Holding Company Act] |
| 1101 |
Repealed [Distributions pursuant to Bank Holding Company Act] |
| 1102 |
Repealed [Special rules] |
| 1103 |
Repealed [Definitions] |
|
Part 9. Repealed |
|
Subchapter P. Capital Gains and Losses |
|
Part 1. Treatment of Capital Gains |
| 1201 |
Alternative tax for corporations |
| 1202 |
Partial exclusion for gain from certain small business stock |
|
Part 2. Treatment of Capital Losses |
| 1211 |
Limitation on capital losses |
| 1212 |
Capital loss carrybacks and carryovers |
|
Part 3. General Rules for Determining Capital Gains and Losses |
| 1221 |
Capital asset defined |
| 1222 |
Other terms relating to capital gains and losses |
| 1223 |
Holding period of property |
|
Part 4. Special Rules for Determining Capital Gains and Losses |
| 1231 |
Property used in the trade or business and involuntary conversions |
| 1232 |
Repealed [Bonds and other evidence of indebtedness] |
| 1232A |
Repealed [Original issue discount] |
| 1232B |
Repealed [Tax treatment of stripped bonds] |
| 1233 |
Gains and losses from short sales |
| 1234 |
Options to buy or sell |
| 1234A |
Gains or losses from certain terminations |
| 1234B |
Gains or losses from securities future contracts |
| 1235 |
Sale or exchange of patents |
| 1236 |
Dealers in securities |
| 1237 |
Real property subdivided for sale |
| 1238 |
Repealed [Amortization in excess of depreciation] |
| 1239 |
Gain from sale of depreciable property between certain related taxpayers |
| 1240 |
Repealed [Taxability to employee of termination payments] |
| 1241 |
Cancellation of lease or distributor’s agreement |
| 1242 |
Losses on small business investment company stock |
| 1243 |
Loss of small business investment company |
| 1244 |
Losses on small business stock |
| 1245 |
Gain from dispositions of certain depreciable property |
| 1246 |
Repealed [Gain on foreign investment company stock] |
| 1247 |
Repealed [Election by foreign investment companies to distribute income currently] |
| 1248 |
Gain from certain sales or exchanges of stock in certain foreign corporations |
| 1249 |
Gain from certain sales of exchanges of patents, etc., to foreign corporations |
| 1250 |
Gain from dispositions of certain depreciable realty |
| 1251 |
Repealed [Gain from disposition of property used in farming where farm losses offset nonfarm income] |
| 1252 |
Gain from disposition of farm land |
| 1253 |
Transfers of franchises, trademarks, and trade names |
| 1254 |
Gain from disposition of interest in oil, gas, geothermal, or other mineral properties |
| 1255 |
Gain form disposition of section 126 property |
| 1256 |
Section 1256 contracts marked to market |
| 1257 |
Disposition of converted wetlands or highly erodible croplands |
| 1258 |
Recharacterization of gain from certain financial transactions |
| 1259 |
Constructive sales treatment for appreciated financial positions |
| 1260 |
Gains from constructive ownership transactions |
|
Part 5. Special Rules for Bonds and Other Debt Instruments |
|
Subpart A. Original Issue Discount |
| 1271 |
Treatment of amounts received on retirement or sale or exchange of debt instruments |
| 1272 |
Current inclusion in income of original issue discount |
| 1273 |
Determination of amount of original issue discount |
| 1274 |
Determination of issue price in the case of certain debt instruments issued for property |
| 1274A |
Special rules for certain transactions where stated principal amount does not exceed $2,800,000. |
| 1275 |
Other definitions and special rules |
|
Subpart B. Market Discount on Bonds |
| 1276 |
Disposition gain representing accrued market discount treated as ordinary income |
| 1277 |
Deferral of interest deduction allocable to accrued market discount |
| 1278 |
Definitions and special rules |
|
Subpart C. Discount on Short-Term Obligations |
| 1281 |
Current inclusion in income of discount on certain short-term obligations |
| 1282 |
Deferral of interest deduction allocable to accrued discount |
| 1283 |
Definitions and special rules |
|
Subpart D. Miscellaneous Provisions |
| 1286 |
Tax Treatment of stripped bonds |
| 1287 |
Denial of capital gain treatment for gains on certain obligations not in registered form |
| 1288 |
Treatment of original issue discount on tax-exempt obligations |
|
Part 6. Treatment of Certain Passive Foreign Investment Companies |
|
Subpart A. Interest on Tax Deferral |
| 1291 |
Interest on tax deferral |
|
Subpart B. Treatment of Qualified Electing Funds |
| 1293 |
Current taxation of income from qualified electing funds |
| 1294 |
Election to extend time for payment of tax on undistributed earnings |
| 1295 |
Qualified electing fund |
|
Subpart C. Election of Mark to Market for Marketable Stock |
| 1296 |
Election of mark to market for marketable stock |
|
Subpart D. General Provisions |
| 1297 |
Passive foreign investment company |
| 1298 |
Special rules |
|
Subchapter Q. Readjustment of Tax Between Years and Special Limitations |
|
Part 1. Income Averaging |
| 1301 |
Averaging of farm income |
|
Part 2. Mitigation of Effect of Limitations and Other Provisions |
| 1311 |
Correction of error |
| 1312 |
Circumstances of adjustment |
| 1313 |
Definitions |
| 1314 |
Amount and method of adjustment |
| 1315 |
Repealed [Effective date] |
|
Part 3. Repealed |
|
Part 4. Repealed |
|
Part 5. Claim of Right |
| 1341 |
Computation of tax where taxpayer restores substantial amount held under claim of right |
| 1342 |
Repealed [Computation of tax where taxpayers recovers substantial amount held by another under claim of right] |
|
Part 6. Repealed [Maximum Rate on Personal Service Income] |
| 1346 |
Repealed [Recovery of unconstitutional Federal taxes] |
| 1347 |
Repealed [Claims against United States involving acquisition of property] |
| 1348 |
Repealed [50-percent maximum rate on personal service income] |
|
Part 7. Recoveries of Foreign Expropriation Losses |
| 1351 |
Treatment of recoveries of foreign expropriation losses |
|
Subchapter R. Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate |
| 1352 |
Alternative tax on qualifying shipping activities |
| 1353 |
Notional shipping income |
| 1354 |
Alternative tax election; revocation; termination |
| 1355 |
Definitions and special rules |
| 1356 |
Qualifying shipping activities |
| 1357 |
Items not subject to regular tax; depreciation; interest |
| 1358 |
Allocation of credits, income, and deductions |
| 1359 |
Disposition of qualifying vessels |
|
Subchapter S. Tax Treatment of S Corporations and Their Shareholders |
|
Part 1. In General |
| 1361 |
S corporation defined |
| 1362 |
Election; revocation; termination |
| 1363 |
Effect of election on corporation |
|
Part 2. Tax Treatment of Shareholders |
| 1366 |
Pass-thru of items to shareholders |
| 1367 |
Adjustments to basis of stock of shareholders, etc. |
| 1368 |
Distributions |
|
Part 3. Special Rules |
| 1371 |
Coordination with subchapter C |
| 1372 |
Partnership rules to apply for fringe benefit purposes |
| 1373 |
Foreign income |
| 1374 |
Tax imposed on certain built-in gains |
| 1375 |
Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts |
|
Part 4. Definitions; Miscellaneous |
| 1377 |
Definitions and special rule |
| 1378 |
Taxable year of S corporation |
| 1379 |
Transitional rules on enactment |
|
Subchapter T. Cooperatives and Their Patrons |
|
Part 1. Tax Treatment of Cooperatives |
| 1381 |
Organizations to which part applies |
| 1382 |
Taxable income of cooperatives |
| 1383 |
Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates |
|
Part 2. Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocation |
| 1385 |
Amounts includible in patron’s gross income |
|
Part 3. Definitions, Special Rules |
| 1388 |
Definitions; special rules |
|
Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas |
|
Part 1. Designation |
| 1391 |
Designation procedure |
| 1392 |
Eligibility criteria |
| 1393 |
Definitions and special rules |
|
Part 2. Tax-Exempt Facility Bonds For Empowerment Zone |
| 1394 |
Tax-exempt enterprise zone facility bonds |
|
Part 3. Additional Incentives for Empowerment Zones |
|
Subpart A. Empowerment Zone Employment Credit |
| 1396 |
Empowerment zone employment credit |
| 1397 |
Other definitions and special rules |
|
Subpart B. Additional Expensing |
| 1397A |
Increase in expensing under section 179 |
|
Subpart C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments |
| 1397B |
Nonrecognition of gain on rollover of empowerment zone investments |
|
Subpart D. General provisions |
| 1397C |
Enterprise zone business defined |
| 1397D |
Qualified zone property defined |
|
Part 4 Incentives for Education Zones |
| 1397E |
Credit to holders of qualified zone academy bonds |
|
Part 5. Regulations |
| 1397F |
Regulations |
|
Subchapter V. Title 11 Cases |
| 1398 |
Rules relating to individuals’ title 11 cases |
| 1399 |
No separate taxable entities for partnerships, corporations, etc. |
|
Subchapter W. District of Columbia Enterprise Zone |
| 1400 |
Establishment of DC zone |
| 1400A |
Tax-exempt economic development bonds |
| 1400B |
Zero percent capital gains rate |
| 1400C |
First-time homebuyer credit for District of Columbia |
|
Subchapter X. Renewal Communities |
|
Part 1. Designation |
| 1400E |
Designation of renewal communities |
|
Part 2. Renewal Community Capital Gain; Renewal Community Business |
| 1400F |
Renewal community capital gain |
| 1400G |
Renewal community business defined |
|
Part 3. Additional Incentives |
| 1400H |
Renewal community employment credit |
| 1400I |
Commercial revitalization deduction |
| 1400J |
Increase in expensing under section 179 |
|
Subchapter Y. Short-Term Regional Benefits |
|
Part 1. Tax Benefits for New York Liberty Zone |
| 1400L |
Tax benefits or New York Liberty Zone |
|
Part 2. Tax Benefits for Go Zones |
| 1400M |
Definitions |
| 1400N |
Tax benefits for Gulf Opportunity Zone |
| 1400O |
Education tax benefits |
| 1400P |
Housing tax benefits |
| 1400Q |
Special rules for use of retirement funds |
| 1400R |
Employment relief |
| 1400S |
Additional tax relief provisions |
| 1400T |
Special rules for mortgage revenue bonds |
|
PART 3. RECOVERY ZONE BONDS |
| 1400U-1 |
Allocation of recovery bonds |
| 1400U-2 |
Recovery zone economic development bonds |
| 1400U-3 |
Recovery zone facility bonds |
|
Chapter 2. Tax on Self-Employment Income |
| 1401 |
Rate of tax |
| 1402 |
Definitions |
| 1403 |
Miscellaneous provisions |
|
Chapter 2A. Unearned Income Medicare Contribution |
| 1411 |
Imposition of tax |
|
Chapter 3. Withholding of Tax on Nonresident Aliens and Foreign Corporations |
| 1441 |
Withholding of tax on nonresident aliens |
| 1442 |
Withholding of tax on foreign corporations |
| 1443 |
Foreign tax-exempt organizations |
| 1444 |
Withholding on Virgin Islands source income |
| 1445 |
Withholding of tax on dispositions on United States real property interests |
| 1446 |
Withholding tax on foreign partners’ share of effectively connected income |
|
Subchapter B. Application of Withholding Provisions |
| 1461 |
Liability for withheld tax |
| 1462 |
Withheld tax as credit to recipient of income |
| 1463 |
Tax paid by recipient of income |
| 1464 |
Refunds and credits with respect to withheld tax |
| 1465 |
Repealed [Definition of withholding agent] |
|
Chapter 4. Taxes to Enforce Reporting on Certain Foreign Accounts |
| 1471 |
Withholdable payments to foreign financial institutions |
| 1472 |
Withholdable payments to other foreign entities |
| 1473 |
Definitions |
| 1474 |
Special rules |
|
Subchapter B. Repealed [Mitigation of Effect of Renegotiation of Government Contracts] |
| 1481 |
Repealed [Mitigation of effect of renegotiation of government contracts] |
| 1482 |
Repealed [Readjustment for repayments made pursuant to price redetermination] |
|
Chapter 5. Repealed [Tax on Transfers to Avoid Income Tax] |
| 1491 |
Repealed [Imposition of tax] |
| 1492 |
Repealed [Nontaxable transfers] |
| 1493 |
Repealed [Definition of foreign trust] |
| 1494 |
Repealed [Payment and collection] |
|
Chapter 6. Consolidated Returns |
|
Subchapter A. Returns and Payment of Tax |
| 1501 |
Privilege to file consolidated returns |
| 1502 |
Regulations |
| 1503 |
Computation and payment of tax |
| 1504 |
Definitions |
| 1505 |
Cross references |
|
Subchapter B. Related Rules |
|
Part 1. In General |
| 1551 |
Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit |
| 1552 |
Earnings and profits |
|
Part 2. Certain Controlled Corporations |
| 1561 |
Limitation on certain multiple tax benefits in the case of certain controlled corporations |
| 1562 |
Repealed [Privilege of groups to elect multiple surtax exemptions] |
| 1563 |
Definitions and special rules |
| 1564 |
Repealed [Transitional rules in the case of certain controlled corporations] |
|
Subtitle B- Estate and Gift Taxes |
|
Chapter 11. Estate Tax |
|
Subchapter A. Estates of Citizens or Residents |
|
Part 1. Tax Imposed |
| 2001 |
Imposition and rate of tax |
| 2002 |
Liability for payment |
|
Part 2. Credits Against Tax |
| 2010 |
Unified credit against estate tax |
| 2011 |
Credit for State death taxes |
| 2012 |
Credit for gift tax |
| 2013 |
Credit for tax on prior transfers |
| 2014 |
Credit for foreign death taxes |
| 2015 |
Credit for death taxes on remainders |
| 2016 |
Recovery of taxes claimed as credit |
|
Part 3. Gross Estate |
| 2031 |
Definition of gross estate |
| 2032 |
Alternate valuation |
| 2032A |
Valuation of certain farm, etc., real property |
| 2033 |
Property in which the decedent had an interest |
| 2034 |
Dower or curtesy interests |
| 2035 |
Adjustments for certain gifts made within 3 years of decedent’s death |
| 2036 |
Transfers with retained life estate |
| 2037 |
Transfers taking effect at death |
| 2038 |
Revocable transfers |
| 2039 |
Annuities |
| 2040 |
Joint interests |
| 2041 |
Powers of appointment |
| 2042 |
Proceeds of life insurance |
| 2043 |
Transfers for insufficient consideration |
| 2044 |
Certain property for which marital deduction was previously allowed |
| 2045 |
Prior interests |
| 2046 |
Disclaimers |
|
Part 4. Taxable Estate |
| 2051 |
Definition of taxable estate |
| 2052 |
Repealed [Exemptions] |
| 2053 |
Expenses, indebtedness, and taxes |
| 2054 |
Losses |
| 2055 |
Transfers for public, charitable, and religious uses |
| 2056 |
Bequests, etc., to surviving spouse |
| 2056A |
Qualified domestic trust |
| 2057 |
Family owned business interests |
| 2058 |
State death taxes |
|
Subchapter B. Estates of Nonresidents Not Citizens |
| 2101 |
Tax imposed |
| 2102 |
Credits against tax |
| 2103 |
Definition of gross estate |
| 2104 |
Property within the United States |
| 2105 |
Property without the United States |
| 2106 |
Taxable estate |
| 2107 |
Expatriation to avoid tax |
| 2108 |
Application of pre-1967 estate tax provisions |
|
Subchapter C. Miscellaneous |
| 2201 |
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks |
| 2202 |
Repealed [Missionaries in foreign service] |
| 2203 |
Definition of executor |
| 2204 |
Discharge of fiduciary from personal liability |
| 2205 |
Reimbursement out of estate |
| 2206 |
Liability of life insurance beneficiaries |
| 2207 |
Liability of recipient of property over which decedent had power of appointment |
| 2207A |
Right of recovery in the case of certain marital deduction property |
| 2207B |
Right of recovery where decedent retained interest |
| 2208 |
Certain residents of possessions considered citizens of the United States |
| 2209 |
Certain residents of possessions considered nonresidents not citizens of the United States |
| 2210 |
Termination |
|
Chapter 12. Gift Tax |
|
Subchapter A. Determination of Tax Liability |
| 2501 |
Imposition of tax |
| 2502 |
Rate of tax |
| 2503 |
Taxable gifts |
| 2504 |
Taxable gifts for preceding calendar periods |
| 2505 |
Unified credit against gift tax |
|
Subchapter B. Transfers |
| 2511 |
Transfers in general |
| 2512 |
Valuation of gifts |
| 2513 |
Gift by husband of wife to third party |
| 2514 |
Powers of appointment |
| 2515 |
Treatment of generation-skipping transfer tax |
| 2515A |
Repealed [Tenancies by the entirety in personal property] |
| 2516 |
Certain property settlements |
| 2517 |
Repealed [Certain annuities under qualified plans] |
| 2518 |
Disclaimers |
| 2519 |
Dispositions of certain life estates |
|
Subchapter C. Deductions |
| 2521 |
Repealed [Specific exemption] |
| 2522 |
Charitable and similar gifts |
| 2523 |
Gift to spouse |
| 2524 |
Extent of deductions |
|
Chapter 13. Tax on Certain Generation-Skipping Transfers |
|
Subchapter A. Tax Imposed |
| 2601 |
Tax imposed |
| 2602 |
Amount of tax |
| 2603 |
Liability for tax |
| 2604 |
Credit for certain State taxes |
|
Subchapter B. Generation-Skipping Transfers |
| 2611 |
Generation-skipping transfer defined |
| 2612 |
Taxable termination; taxable distribution; direct skip |
| 2613 |
Skip person and non-skip person defined |
|
Subchapter C. Taxable Amount |
| 2621 |
Taxable amount in case of taxable distribution |
| 2622 |
Taxable amount in case of taxable termination |
| 2623 |
Taxable amount in case of direct skip |
| 2624 |
Valuation |
|
Subchapter D. GST Exemption |
| 2631 |
GST exemption |
| 2632 |
Special rules for allocation of GST exemption |
|
Subchapter E. Applicable Rate; Inclusion Ratio |
| 2641 |
Applicable rate |
| 2642 |
Inclusion ratio |
|
Subchapter F. Other Definitions and Special Rules |
| 2651 |
Generation assignment |
| 2652 |
Other definitions |
| 2653 |
Taxation of multiple skips |
| 2654 |
Special rules |
|
Subchapter G. Administration |
| 2661 |
Administration |
| 2662 |
Return requirements |
| 2663 |
Regulations |
| 2664 |
Termination |
|
Chapter 14. Special Valuation Rules |
| 2701 |
Special valuation rules in case of transfers of certain interests in corporations or partnerships |
| 2702 |
Special valuation rules in case of transfers of interests in trusts |
| 2703 |
Certain rights and restrictions disregarded |
| 2704 |
Treatment of certain lapsing rights and restrictions |
|
Chapter 15. Gifts and Bequests From Expatriates |
| 2801 |
Imposition of tax |
|
Subtitle C- Employment Taxes and Collection of Income Tax |
|
Chapter 21. Federal Insurance Contribution Act |
|
Subchapter A. Tax on Employees |
| 3101 |
Rate of tax |
| 3102 |
Deduction of tax from wages |
|
Subchapter B. Tax on Employers |
| 3111 |
Rate of tax |
| 3112 |
Instrumentalities of the United States |
| 3113 |
Repealed [District of Columbia credit unions] |
|
Subchapter C. General Provisions |
| 3121 |
Definitions |
| 3122 |
Federal service |
| 3123 |
Deductions as constructive payments |
| 3124 |
Estimate of revenue reduction |
| 3125 |
Returns in the case of governmental employees in States, Guam, American Somoa, and the District of Columbia |
| 3126 |
Return and payment by governmental employer |
| 3127 |
Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act program |
| 3128 |
Short title |
|
Chapter 22. Railroad Retirement Tax Act |
|
Subchapter A. Tax on Employees |
| 3201 |
Rate of tax |
| 3202 |
Deduction of tax from compensation |
|
Subchapter B. Tax on Employee Representatives |
| 3211 |
Rate of tax |
| 3212 |
Determination of compensation |
|
Subchapter C. Tax on Employers |
| 3221 |
Rate of tax |
|
Subchapter D. General Provisions |
| 3231 |
Definitions |
| 3232 |
Court jurisdiction |
| 3233 |
Short title |
|
Subchapter E. Tier 2 Tax Rate Determination |
| 3241 |
Determination of tier 2 tax rate based on average account benefits ratio |
|
Chapter 23. Federal Unemployment Tax Act |
| 3301 |
Rate of tax |
| 3302 |
Credits against tax |
| 3303 |
Conditions of additional credit allowance |
| 3304 |
Approval of State laws |
| 3305 |
Applicability of State law |
| 3306 |
Definitions |
| 3307 |
Deductions as constructive payments |
| 3308 |
Instrumentalities of the United States |
| 3309 |
State law coverage of services performed for nonprofit organizations or governmental entities |
| 3310 |
Judicial review |
| 3311 |
Short title |
|
Chapter 23A. Railroad Unemployment Repayment Tax |
| 3321 |
Imposition of tax |
| 3322 |
Definitions |
|
Chapter 24. Collection of Income Tax at Source |
|
Subchapter A. Withholding from Wages |
| 3401 |
Definitions |
| 3402 |
Income tax collected at source |
| 3403 |
Liability for tax |
| 3404 |
Return and payment by governmental employer |
| 3405 |
Special rules for pensions, annuities, and certain other deferred income |
| 3406 |
Backup withholding |
|
Subchapter B. Repealed [Withholding From Interest and Dividends] |
| 3451 |
Repealed [Income tax collected at source on interest, dividends, and patronage dividends] |
| 3452 |
Repealed [Exemptions from withholding] |
| 3453 |
Repealed [Payor defined] |
| 3454 |
Repealed [Definitions of interest, dividends, and patronage dividend] |
| 3455 |
Repealed [Other definitions and special rules] |
| 3456 |
Repealed [Administrative provisions] |
|
Chapter 25. General Provisions Relating to Employment Taxes and Collection of Income Taxes at Source |
| 3501 |
Collection and payment of taxes |
| 3502 |
Nondeductibility of taxes in computing taxable income |
| 3503 |
Erroneous payments |
| 3504 |
Acts to be performed by agents |
| 3505 |
Liability of third parties paying for providing for wages |
| 3506 |
Individuals providing companion sitting placement services |
| 3507 |
Advance payment of earned income credit |
| 3508 |
Treatment of real estate agents and direct sellers |
| 3509 |
Determination of employer’s liability for certain employment taxes |
| 3510 |
Coordination of collection of domestic service employment taxes with collection of income taxes |
|
Subtitle D- Miscellaneous Excise Taxes |
|
Chapter 31. Retail Excise Taxes |
|
Subchapter A. Luxury Passenger Vehicles |
| 4001 |
Imposition of tax |
| 4002 |
1st retail sale; uses, etc. treated as sales; determination of price |
| 4003 |
Special rules |
|
Subchapter B. Special Fuels |
| 4041 |
Imposition of tax |
| 4042 |
Tax on fuel used in commercial transportation on inland program |
| 4043 |
Surtax on fuel used in aircraft part of a fractional ownership program |
|
Subchapter C. Heavy Trucks and Trailers |
| 4051 |
Imposition of tax on heavy trucks and trailers sold at retail |
| 4052 |
Definitions and special rules |
| 4053 |
Exemptions |
|
Chapter 32. Manufacturers Excise Taxes |
|
Subchapter A. Automotive and Related Items |
|
Part 1. Gas Guzzlers |
| 4061 |
Repealed [Imposition of tax] |
| 4062 |
Repealed [Articles classified as parts] |
| 4063 |
Repealed [Exemptions] |
| 4064 |
Gas guzzler tax |
|
Part 2. Tires |
| 4071 |
Imposition of tax |
| 4072 |
Definitions |
| 4073 |
Exemptions |
|
Part 3. Petroleum Products |
|
Subpart A. Motor and Aviation Fuels |
| 4081 |
Imposition of tax |
| 4082 |
Exemptions for diesel fuel and kerosene |
| 4083 |
Definitions; special rule; administrative authority |
| 4084 |
Cross references |
|
Subpart B. Special Provisions Applicable to Fuels Tax |
| 4101 |
Registration and bond |
| 4102 |
Inspection of records by local officers |
| 4103 |
Certain additional persons liable for tax where willful failure to pay |
| 4104 |
Information reporting for persons claiming certain tax benefits |
| 4105 |
Two-party exchanges |
|
Subchapter B. Coal |
| 4121 |
Imposition of tax |
|
Subchapter C. Certain Vaccines |
| 4131 |
Imposition of tax |
| 4132 |
Definitions and special rules |
|
Subchapter D. Recreational Equipment |
|
Part 1. Sporting Goods |
| 4161 |
Imposition of tax |
| 4162 |
Definitions; treatment of certain resales |
|
Part 3. Firearms |
| 4181 |
Imposition of tax |
| 4182 |
Exemptions |
|
Subchapter E. Medical Devices |
| 4191 |
Medical devices |
|
Subchapter F. Special Provisions Applicable to Manufacturers |
| 4216 |
Definition of price |
| 4217 |
Leases |
| 4218 |
Use by manufacturer or importer considered sale |
| 4219 |
Application of tax in case of sales by other than manufacturer or importer |
|
Subchapter G. Exemptions, Registration, Etc. |
| 4221 |
Certain tax-free sales |
| 4222 |
Registration |
| 4223 |
Special rules relating to further manufacture |
| 4225 |
Exemption of articles manufactured or produced by Indians |
| 4227 |
Cross references |
|
Chapter 33. Facilities and Services |
|
Subchapter B. Communications |
| 4251 |
Imposition of tax |
| 4252 |
Definitions |
| 4253 |
Exemptions |
| 4254 |
Computation of tax |
|
Subchapter C. Transportation by Air |
|
Part 1. Persons |
| 4261 |
Imposition of tax |
| 4262 |
Definition of taxable transportation |
| 4263 |
Special rules |
|
Part 2. Property |
| 4271 |
Imposition of tax |
| 4272 |
Definition of taxable transportation, etc. |
|
Part 3. Special Provisions Applicable to Taxes on Transportation by Air |
| 4281 |
Small aircraft on nonestablished lines |
| 4282 |
Transportation by air for other member of affiliated group |
| 4283 |
Repealed [Reduction in aviation-related taxes in certain cases] |
|
Subchapter E. Special Provisions Applicable to Services and Facilities Taxes |
| 4291 |
Cases where persons receiving payment must collect tax |
| 4292 |
Repealed [State and local governmental exemption] |
| 4293 |
Exemption for United States and possessions |
| 4294 |
Repealed [Exemption for nonprofit educational organizations] |
|
Chapter 34. Policies issued by Foreign Insurers |
| 4371 |
Imposition of tax |
| 4372 |
Definitions |
| 4373 |
Exemptions |
| 4374 |
Liability for tax |
|
Subchapter B. Insured and Self-Insured Health Plan |
| 4375 |
Health insurance |
| 4376 |
Self-insured health plans |
| 4377 |
Definitions and special rules |
|
Chapter 35. Taxes on Wagering |
|
Subchapter A. Tax on Wagers |
| 4401 |
Imposition of tax |
| 4402 |
Exemptions |
| 4403 |
Record requirements |
| 4404 |
Territorial extent |
| 4405 |
Cross references |
|
Subchapter B. Occupational Tax |
| 4411 |
Imposition of tax |
| 4412 |
Registration |
| 4413 |
Certain provisions made applicable |
| 4414 |
Cross references |
|
Subchapter C. Miscellaneous Provisions |
| 4421 |
Definitions |
| 4422 |
Applicability of Federal and State laws |
| 4423 |
Inspection of books |
| 4424 |
Disclosure of wagering tax information |
|
Chapter 36. Certain Other Excise Taxes |
|
Subchapter A. Harbor Maintenance Tax |
| 4461 |
Imposition of tax |
| 4462 |
Definitions and special rules |
|
Subchapter B. Transportation by Water |
| 4471 |
Imposition of tax |
| 4472 |
Definitions |
|
Subchapter D. Tax on Use of Certain Vehicles |
| 4481 |
Imposition of tax |
| 4482 |
Definitions |
| 4483 |
Exemptions |
| 4484 |
Cross references |
|
Subchapter E. Repealed [Tax on Use of Civil Aircraft] |
| 4491 |
Repealed [Imposition of tax] |
| 4492 |
Repealed [Definitions] |
| 4493 |
Repealed [Special rules] |
| 4494 |
Repealed [Cross reference] |
|
Subchapter F. Repealed [Tax on Removal of Hard Mineral Resources from Deep Seabed] |
| 4495 |
Repealed [Imposition of tax] |
| 4496 |
Repealed [Definitions] |
| 4497 |
Repealed [Imputed value] |
| 4498 |
Repealed [Termination] |
|
Chapter 37. Repealed [Sugar] |
| 4501 |
Repealed [Imposition of tax] |
| 4502 |
Repealed [Definitions] |
| 4503 |
Repealed [Exemptions for sugar manufactured for home consumption] |
|
Chapter 38. Environmental Taxes |
|
Subchapter A. Tax on Petroleum |
| 4611 |
Imposition of tax |
| 4612 |
Definitions and special rles |
|
Subchapter B. Tax on Certain Chemicals |
| 4661 |
Imposition of tax |
| 4662 |
Definitions and special rules |
|
Subchapter C. Tax on Certain Imported Substances |
| 4671 |
Imposition of tax |
| 4672 |
Definitions and special rules |
|
Subchapter D. Ozone-Depleting Chemicals, Etc. |
| 4681 |
Imposition of tax |
| 4682 |
Definitions and special rules |
|
Chapter 39. Registration-Required Obligations |
| 4701 |
Tax on issuer of registration-required obligation not in registered form |
|
Chapter 40. General Provisions Relating to Occupational Taxes |
| 4901 |
Payment of tax |
| 4902 |
Liability of partners |
| 4903 |
Liability in case of business in more than one location |
| 4904 |
Liability in case of different businesses of same ownership and location |
| 4905 |
Liability in case of death or change of location |
| 4906 |
Application of State laws |
| 4907 |
Federal agencies or instrumentalities |
|
Chapter 41. Public Charities |
| 4911 |
Tax on excess expenditures to influence legislation |
| 4912 |
Tax on disqualifying lobbying expenditures of certain organizations |
|
Chapter 42. Private Foundations and Certain Other Tax-Exempt Organizations |
| 4940 |
Excise tax based on investment income |
| 4941 |
Taxes on self-dealing |
| 4942 |
Taxes on failure to distribute income |
| 4943 |
Taxes on excess business holdings |
| 4944 |
Taxes on investments which jeopardize charitable purpose |
| 4945 |
Taxes on taxable expenditures |
| 4946 |
Definitions and special rules |
| 4947 |
Application of taxes to certain nonexempt trusts |
| 4948 |
Application of taxes and denial of exemption with respect to certain foreign organizations |
|
Subchapter B. Black Lung Benefit Trusts |
| 4951 |
Taxes on self-dealing |
| 4952 |
Taxes on taxable expenditures |
| 4953 |
Tax on excess contributions to black lung benefit trusts |
|
Subchapter C. Political Expenditures of Section 501(c)(3) Organizations |
| 4955 |
Taxes on political expenditures of section 501(c)(3) organizations |
|
Subchapter D. Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements |
| 4958 |
Taxes on excess benefit transactions |
| 4959 |
Taxes on failures by hospital organizations |
|
Subchapter E. Abatement of First and Second Tier Taxes in Certain Cases |
| 4961 |
Abatement of second tier taxes where there is correction |
| 4962 |
Abatement of first tier taxes in certain cases |
| 4963 |
Definitions |
|
Subchapter F. Tax Shelter Transactions |
| 4965 |
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions |
|
Subchapter G. Donor advised funds |
| 4966 |
Taxes on taxable distributions |
| 4967 |
Taxes on prohibited benefits |
|
Chapter 43. Qualified Pension, Etc., Plans |
| 4971 |
Taxes on failure to meet minimum funding standards |
| 4972 |
Tax on nondeductible contributions to qualified employer plans |
| 4973 |
Tax on excess contributions to certain tax-favored accounts and annuities |
| 4974 |
Excise tax on certain accumulations in qualified retirement plans |
| 4975 |
Tax on prohibited transactions |
| 4976 |
Taxes with respect to funded welfare benefit plans |
| 4977 |
Tax on certain fringe benefits provided by an employer |
| 4978 |
Tax on certain dispositions by employee stock ownership plans and certain cooperatives |
| 4978A |
Repealed [Tax on certain dispositions of employer securities to which section 2057 applied] |
| 4978B |
Repealed [Tax on disposition of employer securities which section 133 applied] |
| 4979 |
Tax on certain excess contributions |
| 4979A |
Tax on certain prohibited allocations of qualified securities |
| 4980 |
Tax on reversion of qualified plan assets to employer |
| 4980A |
Repealed [Tax on excess distributions from qualified retirement plans] |
| 4980B |
Failure to satisfy continuation coverage requirements of group health plans |
| 4980C |
Requirements for issuers of qualified long-term care insurance contracts |
| 4980D |
Failure to meet certain group health plan requirements |
| 4980E |
Failure of employer to make comparable Archer MSA contributions |
| 4980F |
Failure of applicable plans reducing benefit accruals to satisfy notice requirements |
| 4980G |
Failure of employer to make comparable health savings account contributions |
| 4980H |
Shared responsibility for employers regarding health coverage |
| 4980I |
Excise tax on high cost employer-sponsored health coverage |
|
Chapter 44. Qualified Investment Entities |
| 4981 |
Excise tax on undistributed income of real estate investment trusts |
| 4982 |
Excise tax on undistributed income of regulated investment companies |
|
Chapter 45. Provisions Relating to Expatriated Entities |
| 4985 |
Stock compensation of insiders in expatriated cirporation |
|
Chapter 46. Golden Parachute Payments |
| 4999 |
Golden parachute payments |
|
Chapter 47. Certain Group Health Plans |
| 5000 |
Certain group health plans |
|
Chapter 48. Maintenance of minimum essential coverage |
| 5000A |
Requirement to maintain minimum essential coverage |
|
Chapter 49. Cosmetic services |
| 5000B |
Imposition of tax on indoor tanning services |
|
Chapter 50. Foreign procurement |
| 5000C |
Imposition of tax on certain foreign procurement |
|
Subtitle E- Alcohol, Tobacco, and Certain Other Excise Taxes |
|
Chapter 51. Distilled Spirits, Wines, and Beer |
|
Subchapter A. Gallonage and Occupational Taxes |
|
Part 1. Gallonage Taxes |
|
Subpart A. Distilled Spirits |
| 5001 |
Imposition, rate, and attachment of tax |
| 5002 |
Definitions |
| 5003 |
Cross references to exemptions, etc. |
| 5004 |
Lien for tax |
| 5005 |
Persons liable for tax |
| 5006 |
Determination of tax |
| 5007 |
Collection of tax on distilled spirits |
| 5008 |
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits |
| 5009 |
Repealed [Drawback] |
| 5010 |
Credit for wine content and for flavors content |
| 5011 |
Income tax credit for average cost of carrying excise tax |
|
Subpart B. Repealed [Rectification] |
| 5021 |
Repealed [Imposition and rate of tax] |
| 5022 |
Repealed [Tax on cordials and liqueurs containing wine] |
| 5023 |
Repealed [Tax on blending of beverage rums or brandies] |
| 5024 |
Repealed [Definitions] |
| 5025 |
Repealed [Exemption from rectification tax] |
| 5026 |
Repealed [Determination and collection of rectification tax] |
|
Subpart C. Wines |
| 5041 |
Imposition and rate of tax |
| 5042 |
Exemption from tax |
| 5043 |
Collection of taxes on wines |
| 5044 |
Refund of tax on wine |
| 5045 |
Cross references |
|
Subpart D. Beer |
| 5051 |
Imposition and rate of tax |
| 5052 |
Definitions |
| 5053 |
Exemptions |
| 5054 |
Determination and collection of tax on beer |
| 5055 |
Drawback of tax |
| 5056 |
Refund and credit of tax, or relief from liability |
|
Subpart E. General Provisions |
| 5061 |
Method of collecting tax |
| 5062 |
Refund and drawback in case of exportation |
| 5063 |
Repealed [Floor stocks, tax refunds on distilled spirits, wines, cordials, and beer] |
| 5064 |
Losses resulting from disaster, vandalism, or malicious mischief |
| 5065 |
Territorial extent of law |
| 5066 |
Distilled spirits for use of foreign embassies, legations, etc. |
| 5067 |
Cross reference |
|
Part 2. Miscellaneous Provisions |
| |
Subpart A. Manufacturers of Stills |
| 5101 |
Notice of manufacture of still; notice of set up of still |
| 5102 |
Definition of manufacturer of stills |
| 5103 |
Repealed [Exemptions] |
| 5105 |
Repealed [Notice of manufacture of and permit to set up still] |
| 5106 |
Repealed [Export] |
|
Subpart B. Nonbeverage Domestic Drawback Claimants |
| 5111 |
Eligibility |
| 5112 |
Registration and regulation |
| 5113 |
Investigation of claims |
| 5114 |
Drawback |
| 5115 |
Repealed [Sign required of premises] |
| 5117 |
Repealed [Prohibited purchases by dealers] |
|
Subpart C. Recordkeeping and Registration by Dealers |
| 5121 |
Recordkeeping by wholesale dealers |
| 5122 |
Recordkeeping by retail dealers |
| 5123 |
Preservation and inspection of records, and entry of premises for inspection |
| 5124 |
Registration by dealers |
| 5125 |
Repealed [Cross references] |
|
Subpart D. Other Provisions |
| 5131 |
Eligibility and rate of tax |
| 5132 |
Registration and regulation |
|
Subpart G. Repealed [General Provisions] |
| 5141 |
Repealed [Registration] |
| 5147 |
Repealed [Application of subpart] |
| 5148 |
Repealed [Suspension of occupational tax] |
| 5149 |
Repealed [Cross references] |
|
Subchapter B. Qualification Requirements for Distilled Spirits Plants |
| 5171 |
Establishment |
| 5172 |
Application |
| 5173 |
Bonds |
| 5174 |
Repealed [Withdrawal bonds] |
| 5175 |
Export bonds |
| 5176 |
New or renewed bonds |
| 5177 |
Other provisions relating to bonds |
| 5178 |
Premises of distilled spirits plants |
| 5179 |
Registration of stills |
| 5180 |
Signs |
| 5181 |
Distilled spirits for fuel use |
| 5182 |
Cross references |
|
Subchapter C. Operation of Distilled Spirits Plants |
|
Part 1. General Provisions |
| 5201 |
Regulation of operations |
| 5202 |
Supervision of operations |
| 5203 |
Entry and examination of premises |
| 5204 |
Gauging |
| 5205 |
Repealed [Stamps] |
| 5206 |
Containers |
| 5207 |
Records and reports |
|
Part 2. Operations on Bonded Premises |
|
Subpart A. General |
| 5211 |
Production and entry of distilled spirits |
| 5212 |
Transfer of distilled spirits between bonded premises |
| 5213 |
Withdrawal of distilled spirits form bonded premises on determination of tax |
| 5214 |
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax |
| 5215 |
Return of tax determined distilled spirits to bonded premises |
| 5216 |
Regulation of operations |
|
Subpart B. Production |
| 5221 |
Commencement, suspension, and resumption of operations |
| 5222 |
Production, receipt, removal, and use of distilling materials |
| 5223 |
Redistillation of spirits, articles, and residues |
|
Subpart C. Storage |
| 5231 |
Entry for deposit |
| 5232 |
Imported distilled spirits |
| 5233 |
Repealed [Bottling of distilled spirits in bond] |
| 5234 |
Repealed [Mingling and blending of distilled spirits] |
| 5235 |
Bottling of alcohol for industrial purposes |
| 5236 |
Discontinuance of storage facilities and transfer of distilled spirits |
|
Subpart D. Denaturation |
| 5241 |
Authority to denature |
| 5242 |
Denaturing materials |
| 5243 |
Sale of abandoned spirits for denaturation without collection of tax |
| 5244 |
Cross references |
|
Subchapter D. Industrial Use of Distilled Spirits |
| 5271 |
Permits |
| 5272 |
Bonds |
| 5273 |
Sale, use, and recovery of denatured distilled spirits |
| 5274 |
Applicability of other laws |
| 5275 |
Records and reports |
| 5276 |
Repealed [Occupational tax] |
|
Subchapter E. General Provisions Relating to Distilled Spirits |
|
Part 1. Return of Materials Used in the Manufacture or Recovery of Distilled Spirits |
| 5291 |
General |
|
Part 2. Regulation of Traffic in Containers of Distilled Spirits |
| 5301 |
General |
|
Part 3. Miscellaneous Provisions |
| 5311 |
Detention of containers |
| 5312 |
Production and use of distilled spirits for experimental research |
| 5313 |
Withdrawal of distilled spirits from customs custody free of tax for use of the United States |
| 5314 |
Special applicability of certain provisions |
|
Subchapter F. Bonded and Taxpaid Wine Premises |
|
Part 1. Establishment |
| 5351 |
Bonded wine cellar |
| 5352 |
Taxpaid wine bottling house |
| 5353 |
Bonded wine warehouse |
| 5354 |
Bond |
| 5355 |
General provisions relating to bonds |
| 5356 |
Application |
| 5357 |
Premises |
|
Part 2. Operations |
| 5361 |
Bonded wine cellar operations |
| 5362 |
Removals of wine from bonded wine cellars |
| 5363 |
Taxpaid wine bottling house operations |
| 5364 |
Wine imported in bulk |
| 5365 |
Segregation of operations |
| 5366 |
Supervision |
| 5367 |
Records |
| 5368 |
Gauging and marking |
| 5369 |
Inventories |
| 5370 |
Losses |
| 5371 |
Insurance coverage, etc. |
| 5372 |
Sampling |
| 5373 |
Wine spirits |
|
Part 3. Cellar Treatment and Classification of Wine |
| 5381 |
Natural wine |
| 5382 |
Cellar treatment of natural wine |
| 5383 |
Amelioration and sweetening limitations for natural grape wines |
| 5384 |
Amelioration and sweetening limitations for natural fruit and berry wines |
| 5385 |
Specially sweetened natural wines |
| 5386 |
Special natural wines |
| 5387 |
Agricultural wines |
| 5388 |
Designation of wines |
|
Part 4. General |
| 5391 |
Exemption from distilled spirits taxes |
| 5392 |
Definitions |
|
Subchapter G. Breweries |
|
Part 1. Establishment |
| 5401 |
Qualifying documents |
| 5402 |
Definitions |
| 5403 |
Cross references |
|
Part 2. Operations |
| 5411 |
Use of brewery |
| 5412 |
Removal of beer in containers or by pipeline |
| 5413 |
Brewers procuring beer from other brewers |
| 5414 |
Removals from one brewery to another belonging to the same brewer |
| 5415 |
Records and returns |
| 5416 |
Definitions of packages and packaging |
| 5417 |
Pilot brewing plants |
| 5418 |
Beer imported in bulk |
|
Subchapter H. Miscellaneous Plants and Warehouses |
|
Part 1. Vinegar Plants |
| 5501 |
Establishment |
| 5502 |
Qualification |
| 5503 |
Construction |
| 5504 |
Operation |
| 5505 |
Applicability of provisions of this chapter |
|
Part 2. Volatile Fruit-Flavor Concentrate Plants |
| 5511 |
Establishment and operation |
| 5512 |
Control of products after manufacture |
|
Part 3. Repealed [Manufacturing Bonded Warehouses] |
| 5521 |
Repealed [Establishment and operation] |
| 5522 |
Repealed [Withdrawal of distilled spirits to manufacturing bonded warehouses] |
| 5523 |
Repealed [Special provisions relating to distilled spirits and wines rectified in manufacturing bonded warehouses] |
|
Subchapter I. Miscellaneous General Provision |
| 5551 |
General provisions relating to bonds |
| 5552 |
Installation of meters, tanks, and other apparatus |
| 5553 |
Supervision of premises and operations |
| 5554 |
Pilot operations |
| 5555 |
Records, statements, and returns |
| 5556 |
Regulations |
| 5557 |
Officers and agents authorized to investigate, issue search warrants, and prosecute for violations |
| 5558 |
Authority of enforcement officers |
| 5559 |
Determinations |
| 5560 |
Other provisions applicable |
| 5561 |
Exemptions to meet the requirements of the national defense |
| 5562 |
Exemptions from certain requirements in cases of disaster |
|
Subchapter J. Penalties, Seizures, and Forfeitures Relating to Liquors |
|
Part 1. Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products |
| 5601 |
Criminal penalties |
| 5602 |
Penalty for tax fraud by distiller |
| 5603 |
Penalty relating to records, returns, and reports |
| 5604 |
Penalties relating to marks, brands, and containers |
| 5605 |
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered |
| 5606 |
Penalty relating to containers of distilled spirits |
| 5607 |
Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles |
| 5608 |
Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding |
| 5609 |
Destruction of unregistered stills, distilling apparatus, equipment, and materials |
| 5610 |
Disposal of forfeited equipment and material for distilling |
| 5611 |
Release of distillery before judgment |
| 5612 |
Forfeiture of taxpaid distilled spirits remaining on bonded premises |
| 5613 |
Forfeiture of distilled spirits not closed, marked, or branded as required by law |
| 5614 |
Burden of proof in cases of seizure of spirits |
| 5615 |
Property subject to forfeiture |
|
Part 2. Penalty and Forfeiture Provisions Applicable to Wine and Wine Production |
| 5661 |
Penalty and forfeiture for violation of laws and regulations relating to wine |
| 5662 |
Penalty for alteration of wine labels |
| 5663 |
Cross reference |
|
Part 3. Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing |
| 5671 |
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements |
| 5672 |
Penalty for failure of brewer to comply with requirements and to keep records and file returns |
| 5673 |
Forfeiture for flagrant and willful removal of beer without tax payment |
| 5674 |
Penalty for unlawful production or removal of beer |
| 5675 |
Penalty for intentional removal or defacement of brewer’s marks and brands |
|
Part 4. Penalty, Seizure, and Forfeiture Provisions Common to Liquors |
| 5681 |
Penalty relating to signs |
| 5682 |
Penalty for breaking locks or gaining access |
| 5683 |
Penalty and forfeiture for removal of liquors under improper brands |
| 5684 |
Penalties relating to the payment and collection of liquor taxes |
| 5685 |
Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws |
| 5686 |
Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter |
| 5687 |
Penalty for offenses not specifically covered |
| 5688 |
Disposition and release of seized property |
| 5690 |
Definition of the term “person” |
|
Part 5. Repealed [Penalties Applicable to Occupational Taxes] |
| 5691 |
Repealed [Penalties for nonpayment of special taxes] |
| 5692 |
Repealed [Penalties relating to posting of special tax stamps] |
|
Chapter 52. Tobacco Products and Cigarette Papers and Tubes |
|
Subchapter A. Definitions; Rate and Payment of Tax; Exemption from Tax; and Refund and Drawback of Tax |
| 5701 |
Rate of tax |
| 5702 |
Definitions |
| 5703 |
Liability for tax and method of payments |
| 5704 |
Exemption from tax |
| 5705 |
Credit, refund, or allowance of tax |
| 5706 |
Drawback of tax |
| 5707 |
Repealed [Floor stocks refund on cigarettes] |
| 5708 |
Losses caused by disaster |
|
Subchapter B. Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors |
| 5711 |
Bond |
| 5712 |
Application for permit |
| 5713 |
Permit |
|
Subchapter C. Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors |
| 5721 |
Inventories |
| 5722 |
Reports |
| 5723 |
Packages, marks, labels, and notices |
|
Subchapter D. Occupational Tax |
| 5731 |
Imposition and rate of tax |
| 5732 |
Payment of tax |
| 5733 |
Provisions relating to liability for occupational taxes |
| 5734 |
Application of State laws |
|
Subchapter E. Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors |
| 5741 |
Records to be maintained |
|
Subchapter F. General Provisions |
| 5751 |
Purchase, receipt, possession, or sale of tobacco product |
| 5752 |
Restrictions relating to marks, labels, notices, and packages |
| 5753 |
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes |
| 5754 |
Restriction on importation of previously exported tobacco products |
|
Subchapter G. Penalties and Forfeitures |
| 5761 |
Civil penalties |
| 5762 |
Criminal penalties |
| 5763 |
Forfeitures |
|
Chapter 53. Machine Guns, Destructive Devices, and Certain Other Firearms |
|
Subchapter A. Taxes |
|
Part 1. Special (Occupational) Taxes |
| 5801 |
Imposition of tax |
| 5802 |
Registration of importers, manufacturers, and dealers |
|
Part 2. Tax on Transferring Firearms |
| 5811 |
Transfer tax |
| 5812 |
Transfers |
|
Part 3. Tax on Making Firearms |
| 5821 |
Making tax |
| 5822 |
Making |
|
Subchapter B. General Provisions and Exemptions |
|
Part 1. General Provisions |
| 5841 |
Registration of firearms |
| 5842 |
Identification of firearms |
| 5843 |
Records and returns |
| 5844 |
Importation |
| 5845 |
Definitions |
| 5846 |
Other laws applicable |
| 5847 |
Effect on other laws |
| 5848 |
Restrictive use of information |
| 5849 |
Citation of chapter |
|
Part 2. Exemptions |
| 5851 |
Special (occupational) tax exemption |
| 5852 |
General transfer and making tax exemption |
| 5853 |
Transfer and making tax exemption available to certain governmental entities |
| 5854 |
Exportation of firearms exempt from transfer tax |
|
Subchapter C. Prohibited Acts |
| 5861 |
Prohibited acts |
|
Subchapter D. Penalties and Forfeitures |
| 5871 |
Penalties |
| 5872 |
Forfeitures |
|
Chapter 54. Greenmail |
| 5881 |
Greenmail |
|
Chapter 55. Structured Settlement Factoring Transactions |
| 5891 |
Structured settlement factoring transactions |
|
Subtitle F- Procedure and Administration |
|
Chapter 61. Information and Returns |
|
Subchapter A. Returns and Records |
|
Part 1. Records, Statements, and Special Returns |
| 6001 |
Notice or regulations requiring records, statements, and special returns |
|
Part 2. Tax Returns or Statements |
|
Subpart A. General Requirement |
| 6011 |
General requirement of return, statement, or list |
|
Subpart B. Income Tax Returns |
| 6012 |
Persons required to make returns of income |
| 6013 |
Joint returns of income tax by husband and wife |
| 6014 |
Income tax return- tax not computed by taxpayer |
| 6015 |
Relief from joint and several liability on joint return |
| 6017 |
Self-employment tax returns |
| 6017A |
Repealed [Place of residence] |
|
Subpart C. Returns Relating to Transfers During Life or at Death |
| 6018 |
Estate tax returns |
| 6019 |
Gift tax returns |
|
Subpart D. Miscellaneous Provisions |
| 6020 |
Returns prepared for or executed by Secretary |
| 6021 |
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts |
|
Part 3. Information Returns |
|
Subpart A. Information Concerning Persons Subject to Special Provisions |
| 6031 |
Return of partnership income |
| 6032 |
Returns of banks with respect to common trust funds |
| 6033 |
Returns by exempt organizations |
| 6034 |
Returns by certain trusts |
| 6034A |
Information to beneficiaries of estates and trusts |
| 6035 |
Repealed [Returns of officers, directors, and shareholders of foreign personal holding companies] |
| 6036 |
Notice of qualification as executor or receiver |
| 6037 |
Return of S corporation |
| 6038 |
Information reporting with respect to certain foreign corporations and partnerships |
| 6038A |
Information with respect to certain foreign-owned corporations |
| 6038B |
Notice of certain transfers to foreign persons |
| 6038C |
Information with respect to foreign corporations engaged in U.S. business |
| 6038D |
Information with respect to foreign financial assets |
| 6039 |
Returns required in connection with certain options |
| 6039A |
Repealed [Information regarding carryover basis property acquired from a decedent] |
| 6039B |
Repealed [Return of general stock ownership corporation] |
| 6039C |
Returns with respect to foreign persons holding direct investments in United States real property interests |
| 6039D |
Returns and records with respect to certain fringe benefit plans |
| 6039E |
Information concerning resident status |
| 6039F |
Notice of large gifts received from foreign persons |
| 6039G |
Information on individuals losing United States citizenship |
| 6039H |
Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations |
| 6039I |
Returns and records with respect to employer-owned life insurance contracts |
| 6039J |
Information reporting with respect to commodity credit corporation transactions |
| 6040 |
Cross references |
|
Subpart B. Information Concerning Transactions with Other Persons |
| 6041 |
Information at source |
| 6041A |
Returns regarding payments of remuneration for services and direct sales |
| 6042 |
Returns regarding payments of dividends, and corporate earnings and profits |
| 6043 |
Liquidating, etc., transactions |
| 6043A |
Returns relating to taxable mergers and acquisitions |
| 6044 |
Returns regarding payments of patronage dividends |
| 6045 |
Returns of brokers |
| 6045A |
Information required in connection with transfers of covered securities to brokers |
| 6045B |
Returns relating to actions affecting basis of specified securities |
| 6046 |
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock |
| 6046A |
Returns as to interests in foreign partnerships |
| 6047 |
Information relating to certain trusts and annuity plans |
| 6048 |
Information with respect to certain foreign trusts |
| 6049 |
Returns regarding payments of interest |
| 6050 |
Repealed [Returns relating to certain transfer to exempt organizations] |
| 6050A |
Reporting requirements of certain fishing boat operators |
| 6050B |
Returns relating to unemployment compensation |
| 6050C |
Repealed [Information regarding windfall profit tax on domestic crude oil] |
| 6050D |
Returns relating to energy grants and financing |
| 6050E |
State and local income tax refunds |
| 6050F |
Returns relating to social security benefits |
| 6050G |
Returns relating to certain railroad retirement benefits |
| 6050H |
Returns relating to mortgage interest received in trade or business from individuals |
| 6050I |
Returns relating to cash received in trade or business, etc. |
| 6050J |
Returns relating to foreclosures and abandonments of security |
| 6050K |
Returns relating to exchanges of certain partnership interests |
| 6050L |
Returns relating to certain donated property |
| 6050M |
Returns relating to persons receiving contracts from Federal executive agencies |
| 6050N |
Returns regarding payment of royalties |
| 6050P |
Returns relating to the cancellation of indebtedness by certain entities |
| 6050Q |
Certain long-term care benefits |
| 6050R |
Returns relating to certain purchases of fish |
| 6050S |
Returns relating to higher education tuition and related expenses |
| 6050T |
Returns relating to credit for health insurance costs of eligible individuals |
| 6050U |
Charges of payments for qualified long-term care insurance contracts under combined arrangements |
| 6050V |
Returns relating to applicable insurance contracts in which certain exempt organizations hold interests |
| 6050W |
Returns relating to payments made in settlement of payment card and third party network transactions |
|
Subpart C. Information Regarding Wages Paid Employees |
| 6051 |
Receipts for employees |
| 6052 |
Returns regarding payment of wages in the form of group-term life insurance |
| 6053 |
Reporting of tips |
|
Subpart D. Information Regarding Health Insurance Coverage |
| 6055 |
Reporting of health insurance coverage |
| 6056 |
Certain employers required to report on health insurance coverage |
|
Subpart E. Registration of and Information Concerning Pension, Etc., Plans |
| 6057 |
Annual registration, etc. |
| 6058 |
Information required in connection with certain plans of deferred compensation |
| 6059 |
Periodic report of actuary |
|
Subpart F. Information Concerning Income Tax Return Preparers |
| 6060 |
Information returns of tax return preparers |
|
Part 4. Signing and Verifying of Returns and Other Documents |
| 6061 |
Signing of returns and other documents |
| 6062 |
Signing of corporation returns |
| 6063 |
Signing of partnership returns |
| 6064 |
Signature presumed authentic |
| 6065 |
Verification of returns |
|
Part 5. Time for Filing Returns and Other Documents |
| 6071 |
Time for filing returns and other documents |
| 6072 |
Time for filing income tax returns |
| 6073 |
Repealed [Time for filing declarations of estimated income tax by individuals] |
| 6075 |
Time for filing estate and gift tax returns |
| 6076 |
Repealed [Time for filing return of windfall profit tax] |
|
Part 6. Extension of Time for Filing Returns |
| 6081 |
Extension of time for filing returns |
|
Part 7. Place for Filing Returns or Other Documents |
| 6091 |
Place for filing returns or other documents |
|
Part 8. Designation of Income Tax Payments to Presidential Election Campaign Fund |
| 6096 |
Designation by individuals |
|
Subchapter B. Miscellaneous Provisions |
| 6101 |
Period covered by returns or other documents |
| 6102 |
Computations on returns or other documents |
| 6103 |
Confidentiality and disclosure of returns and return information |
| 6104 |
Publicity of information required from certain exempt organizations and certain trusts |
| 6105 |
Confidentiality of information arising under treaty obligations |
| 6106 |
Repealed [Publicity of unemployment tax returns] |
| 6107 |
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list |
| 6108 |
Statistical publications and studies |
| 6109 |
Identifying numbers |
| 6110 |
Public inspection of written determinations |
| 6111 |
Disclosure of reportable transactions |
| 6112 |
Material advisors of reportable transactions must keep lists of advisees, etc. |
| 6113 |
Disclosure of nondeductibility of contributions |
| 6114 |
Treaty-based return positions |
| 6115 |
Disclosure related to quid pro quo contributions |
| 6116 |
Requirement for prisons located in united states to provide information for tax administration |
| 6117 |
Cross reference |
|
Chapter 62. Time and Place for Paying Tax |
|
Subchapter A. Place and Due Date for Payment of Tax |
| 6151 |
Time and place for paying tax shown on returns |
| 6152 |
Repealed [Installment payments] |
| 6153 |
Repealed [Installment payment of estimated income tax by individuals] |
| 6154 |
Repealed [Installment payment of estimated income tax by corporations] |
| 6155 |
Payment on notice and demand |
| 6156 |
Repealed [Installment payments of tax on use of highway motor vehicles] |
| 6157 |
Payment of Federal unemployment tax on quarterly or other time period basis |
| 6158 |
Repealed [Installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act amendments of 1970] |
| 6159 |
Agreements for payment of tax liability in installments |
|
Subchapter B. Extension of Time for Payment |
| 6161 |
Extension of time for paying tax |
| 6163 |
Extension of time for payment of estate tax on value of reversionary or remainder interest in property |
| 6164 |
Extension of time for payment of taxes by corporation expecting carrybacks |
| 6165 |
Bonds where time to pay tax or deficiency has been extended |
| 6166 |
Extension of time for payment of estate tax where estate consists largely of interest in closely held business |
| 6167 |
Extension of time for payment of tax attributable to recovery of foreign expropriation losses |
|
Chapter 63. Assessment |
|
Subchapter A. In General |
| 6201 |
Assessment authority |
| 6202 |
Establishment by regulations of mode or time of assessment |
| 6203 |
Method of assessment |
| 6204 |
Supplemental assessments |
| 6205 |
Special rules applicable to certain employment taxes |
| 6206 |
Special rules applicable to excessive claims under certian sections |
| 6207 |
Cross references |
|
Subchapter B. Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes |
| 6211 |
Definition of deficiency |
| 6212 |
Notice of deficiency |
| 6213 |
Restrictions applicable to deficiencies; petition to Tax Court |
| 6214 |
Determinations by Tax Court |
| 6215 |
Assessment of deficiency found by Tax Court |
| 6216 |
Cross references |
|
Subchapter C. Tax Treatment of Partnership Items |
| 6221 |
Tax treatment determined at partnership level |
| 6222 |
Partner’s return must be consistent with partnership return or Secretary notified of inconsistency |
| 6223 |
Notice to partners of proceedings |
| 6224 |
Participation in administrative proceedings; waivers; agreements |
| 6225 |
Assessments made only after partnership level proceedings are completed |
| 6226 |
Judicial review of final partnership administrative adjustments |
| 6227 |
Administrative adjustment requests |
| 6228 |
Judicial review where administrative adjustment request is not allowed in full |
| 6229 |
Period of limitations for making assessments |
| 6230 |
Additional administrative provisions |
| 6231 |
Definitions and special rules |
| 6232 |
Repealed [Extension of subchapter to windfall profit tax] |
| 6233 |
Extension to entities filing partnership returns, etc. |
| 6234 |
Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return |
|
Subchapter D. Treatment of Electing Large Partnerships |
|
Part 1. Treatment of Partnership Items and Adjustments |
| 6240 |
Application of subchapter |
| 6241 |
Partner’s return must be consistent with partnership return |
| 6242 |
Procedures for taking partnership adjustments into account |
|
Part 2. Partnership Level Adjustments |
|
Subpart A. Adjustments by Secretary |
| 6245 |
Secretarial authority |
| 6246 |
Restrictions on partnership adjustments |
| 6247 |
Judicial review of partnership adjustment |
| 6248 |
Period of limitations for making adjustments |
|
Subpart B. Claims for Adjustments by Partnership |
| 6251 |
Administrative adjustment requests |
| 6252 |
Judicial review where administrative adjustment request is not allowed in full |
|
Part 3. Definitions and Special Rules |
| 6255 |
Definitions and special rules |
|
Chapter 64. Collection |
|
Subchapter A. General Provision |
| 6301 |
Collection authority |
| 6302 |
Mode or time of collection |
| 6303 |
Notice and demand for tax |
| 6304 |
Fair tax collection practices |
| 6305 |
Collection of certain liability |
| 6306 |
Qualified tax collection contracts |
|
Subchapter B. Receipt of Payment |
| 6311 |
Payment of tax by commercially acceptable means |
| 6313 |
Fractional parts of a cent |
| 6314 |
Receipt of taxes |
| 6315 |
Payments of estimated income tax |
| 6316 |
Payment by foreign currency |
| 6317 |
Payments of Federal unemployment tax for calendar quarter |
|
Subchapter C. Lien for Taxes |
|
Part 1. Due Process of Liens |
| 6320 |
Notice and opportunity for hearing upon filing of notice of lien |
|
Part 2. Liens |
| 6321 |
Lien for taxes |
| 6322 |
Period of lien |
| 6323 |
Validity and priority against certain persons |
| 6324 |
Special liens for estate and gift taxes |
| 6324A |
Special lien for estate tax deferred under section 6166 |
| 6324B |
Special lien for additional estate tax attributable to farm, etc., valuation |
| 6325 |
Release of lien or discharge of property |
| 6326 |
Administrative appeal of liens |
| 6327 |
Cross references |
|
Subchapter D. Seizure of Property for Collection of Taxes |
|
Part 1. Due Process for Collections |
| 6330 |
Notice and opportunity for hearing before levy |
|
Part 2. Levy |
| 6331 |
Levy and distraint |
| 6332 |
Surrender of property subject to levy |
| 6333 |
Production of books |
| 6334 |
Property exempt from levy |
| 6335 |
Sale of seized property |
| 6336 |
Sale of perishable goods |
| 6337 |
Redemption of property |
| 6338 |
Certificate of sale; deed of real property |
| 6339 |
Legal effect of certificate of sale of personal property and deed of real property |
| 6340 |
Records of sale |
| 6341 |
Expense of levy and sale |
| 6342 |
Application of proceeds of levy |
| 6343 |
Authority to release levy and return property |
| 6344 |
Cross references |
|
Subchapter E. Repealed [Collection of State Individual Income Taxes] |
| 6361 |
Repealed [General rules] |
| 6362 |
Repealed [Qualified State individual income taxes] |
| 6363 |
Repealed [State agreements; other procedures] |
| 6364 |
Repealed [Regulations] |
| 6365 |
Repealed [Definitions and special rules] |
|
Chapter 65. Abatements, Credits, and Refunds |
|
Subchapter A. Procedure in General |
| 6401 |
Amounts treated as overpayments |
| 6402 |
Authority to make credits or refunds |
| 6403 |
Overpayment of installment |
| 6404 |
Abatements |
| 6405 |
Reports of refunds and credits |
| 6406 |
Prohibition of administrative review of decisions |
| 6407 |
Date of allowance of refund or credit |
| 6408 |
State escheat laws not to apply |
| 6409 |
Refunds disregarded in the administration of federal programs and federally assisted programs |
|
Subchapter B. Rules of Special Application |
| 6411 |
Tentative carryback and refund adjustments |
| 6412 |
Floor stock refunds |
| 6413 |
Special rules applicable to certain employment taxes |
| 6414 |
Income tax withheld |
| 6415 |
Credits or refunds to persons who collected certain taxes |
| 6416 |
Certain taxes on sales and services |
| 6418 |
Repealed [Sugar] |
| 6419 |
Excise tax on wagering |
| 6420 |
Gasoline used on farms |
| 6421 |
Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes |
| 6422 |
Cross references |
| 6423 |
Conditions to allowance in the case of alcohol and tobacco taxes |
| 6424 |
Repealed [Lubricating oil used for certain nontaxable purposes] |
| 6425 |
Adjustment of overpayment of estimated income tax by corporation |
| 6426 |
Credit for alcohol fuel, biodiesel, and alternative fuel mixtures |
| 6427 |
Fuels not used for taxable purposes |
| 6428 |
2008 Recovery rebates for individuals |
| 6429 |
Advance payment portion of increased child credit for 2003 |
| 6430 |
Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate |
| 6431 |
Credit for qualified bonds allowed to issuer |
| 6432 |
COBRA premium assistance |
|
Chapter 66. Limitations |
|
Subchapter A. Limitations on Assessment and Collection |
| 6501 |
Limitations on assessment and collection |
| 6502 |
Collection after assessment |
| 6503 |
Suspension of running of period of limitation |
| 6504 |
Cross references |
|
Subchapter B. Limitations on Credit or Refund |
| 6511 |
Limitations on credit or refund |
| 6512 |
Limitations in case of petition to Tax Court |
| 6513 |
Time return deemed filed and tax considered paid |
| 6514 |
Credits or refunds after period of limitation |
| 6515 |
Cross references |
|
Subchapter C. Mitigation of Effect of Period of Limitations |
| 6521 |
Mitigation of effect of limitation in case of related taxes under different chapters |
|
Subchapter D. Periods of Limitation in Judicial Proceedings |
| 6531 |
Periods of limitation on criminal prosecutions |
| 6532 |
Periods of limitation on suits |
| 6533 |
Cross references |
|
Chapter 67. Interest |
|
Subchapter A. Interest in Underpayments |
| 6601 |
Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
| 6602 |
Interest on erroneous refund recoverable by suit |
| 6603 |
Deposits made to suspend running of interest on potential underpayments, etc. |
|
Subchapter B. Interest on Overpayments |
| 6611 |
Interest in overpayments |
| 6612 |
Cross references |
|
Subchapter C. Determination of Interest Rate; Compounding of Interest |
| 6621 |
Determination of rate of interest |
| 6622 |
Interest compounded daily |
|
Subchapter D. Notice requirements |
| 6631 |
Notice requirements |
|
Chapter 68. Additions to the Tax, Additional Amounts, and Assessable Penalties |
|
Subchapter A. Additions to the Tax and Additional Amounts |
|
Part 1. General Provisions |
| 6651 |
Failure to file tax return or to pay tax |
| 6652 |
Failure to file certain information returns, registration statements, etc. |
| 6653 |
Failure to pay stamp tax |
| 6654 |
Failure by individual to pay estimated income tax |
| 6655 |
Failure by corporation to pay estimated income tax |
| 6656 |
Failure to make deposit of taxes |
| 6657 |
Bad checks |
| 6658 |
Coordination with title 11 |
| 6659 |
Repealed [Addition to tax in the case of valuation overstatements for purposes of the income tax] |
| 6659A |
Repealed [Addition to tax in case of overstatements of pension liabilities] |
| 6660 |
Repealed [Addition to tax in case of valuation understatement for purposes of estate or gift taxes] |
| 6661 |
Repealed [Substantial understatement of liability] |
|
Part 2. Accuracy-Related and Fraud Penalties |
| 6662 |
Imposition of accuracy-related penalty on underpayments |
| 6662A |
Imposition of accuracy-related penalty on understatements with respect to reportable transactions |
| 6663 |
Imposition of fraud penalty |
| 6664 |
Definitions and special rules |
|
Part 3. Applicable Rules |
| 6665 |
Applicable rules |
|
Subchapter B. Assessable Penalties |
|
Part 1. General Provisions |
| 6671 |
Rules for application of assessable penalties |
| 6672 |
Failure to collect and pay over tax, or attempt to evade or defeat tax |
| 6673 |
Sanctions and costs awarded by courts |
| 6674 |
Fraudulent statement or failure to furnish statement to employee |
| 6675 |
Excessive claims with respect to the use of certain fuels |
| 6676 |
Erroneous claim for refund or credit |
| 6677 |
Failure to file information returns with respect to certain foreign trusts |
| 6678 |
Repealed [Failure to furnish certain statements] |
| 6679 |
Failure to file returns, etc., with respect to foreign corporations or foreign partnerships |
| 6682 |
False information with respect to withholding |
| 6683 |
Repealed [Failure of foreign corporation to file return of personal holding company tax |
| 6684 |
Assessable penalties with respect to liability for tax under chapter 42 |
| 6685 |
Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations |
| 6686 |
Failure to file returns or supply information by DISC or FSC |
| 6687 |
Repealed [Failure to supply information with respect to place of residence |
| 6688 |
Assessable penalties with respect to information required to be furnished under section 7654 |
| 6689 |
Failure to file notice of redetermination of foreign tax |
| 6690 |
Fraudulent statement or failure to furnish statement to plan participant |
| 6692 |
Failure to file actuarial report |
| 6693 |
Failure to provide reports om certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions |
| 6694 |
Understatement of taxpayer’s liability by tax return preparer |
| 6695 |
Other assessable penalties with respect to the preparation of income tax returns for other persons |
| 6695A |
Substantial and gross valuation misstatements attributable to incorrect appraisals |
| 6696 |
Rules applicable with respect to sections 6694, 6695, and 6695A |
| 6697 |
Repealed [Assessable penalties with respect to liability for tax of regulated investment companies] |
| 6698 |
Failure to file partnership return |
| 6698A |
Repealed [Failure to file information with respect to carryover basis property] |
| 6699 |
Failure to file S corporation return |
| 6700 |
Promoting abusive tax shelters, etc. |
| 6701 |
Penalties for aiding and abetting understatement of tax liability |
| 6702 |
Frivolous tax submissions |
| 6703 |
Rules applicable to penalties under sections 6700, 6701, and 6702 |
| 6704 |
Failure to keep records necessary to meet reporting requirement segments under section 6047(d) |
| 6705 |
Failure by broker to provide notice to payors |
| 6706 |
Original issue discount information requirements |
| 6707 |
Failure to furnish information regarding reportable transactions |
| 6707A |
Penalty for failure to include reportable transaction information with return |
| 6708 |
Failure to maintain lists of advisees with respect to reportable transactions |
| 6709 |
Penalties with respect to mortgage credit certificates |
| 6710 |
Failure to disclose that contributions are nondeductible |
| 6711 |
Failure by tax-exempt organization to disclose that certain information or service available from Federal government |
| 6712 |
Failure to disclose treaty-based return positions |
| 6713 |
Disclosure or use of information by preparers of returns |
| 6714 |
Failure to meet disclosure requirements applicable to quid pro quo contributions |
| 6715 |
Dyed fuel sold for use or used in taxable use |
| 6715A |
Tampering with or failing to maintain security requirements for mechanical dye injection systems |
| 6716 |
Failure to file information with respect to certain transfers at death and gifts |
| 6717 |
Refusal of entry |
| 6718 |
Failure to display tax registration on vessels |
| 6719 |
Failure to register or reregister |
| 6720 |
Fraudulent acknowledgements with respect to donations of motor vehicles, boats, and air planes |
| 6720A |
Penalty with respect to certain adulterated fuels |
| 6720B |
Fraudulent identification of exempt use property |
| 6720C |
Penalty for failure to notify health plan of cessation of eligibility for COBRA premium assistance |
| |
Part 2. Failure to Comply With Certain Information Reporting Requirements |
| 6721 |
Failure to file correct information returns |
| 6722 |
Failure to furnish correct payee statements |
| 6723 |
Failure to comply with other information reporting requirements |
| 6724 |
Waiver; definitions and special rules |
| 6725 |
Failure to report information under section 4101 |
|
Subchapter C. Procedural Requirements |
| 6751 |
Procedural requirements |
|
Chapter 69. General Provisions Relating to Stamps |
| 6801 |
Authority for establishment, alteration, and distribution |
| 6802 |
Supply and distribution |
| 6803 |
Accounting and safeguarding |
| 6804 |
Attachment and cancellation |
| 6805 |
Redemption of stamps |
| 6806 |
Occupational tax stamps |
| 6807 |
Stamping, marking, and branding seized goods |
| 6808 |
Special provisions relating to stamps |
|
Chapter 70. Jeopardy, Receiverships, Etc. |
|
Subchapter A. Jeopardy |
|
Part 1. Termination of Taxable Year |
| 6851 |
Termination assessments of income tax |
| 6852 |
Termination assessments in case of flagrant political expenditures of section 501 (c)(3) organizations |
|
Part 2. Jeopardy Assessments |
| 6861 |
Jeopardy assessments of income, estate, gift, and certain excise taxes |
| 6862 |
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes |
| 6863 |
Stay of collection of jeopardy assessments |
| 6864 |
Termination of extended period for payment in case of carryback |
|
Part 3. Special Rules With Respect to Certain Cash |
| 6867 |
Presumptions where owner of large amount of cash is not identified |
|
Subchapter B. Receiverships, Etc. |
| 6871 |
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. |
| 6872 |
Suspension of period on assessment |
| 6873 |
Unpaid claims |
|
Chapter 71. Transferees and Fiduciaries |
| 6901 |
Transferred assets |
| 6902 |
Provisions of special application to transferees |
| 6903 |
Notice of fiduciary relationship |
| 6904 |
Prohibitions of injunctions |
| 6905 |
Discharge of executor from personal liability for decedent’s income and gift taxes |
|
Chapter 72. Licensing and Registration |
|
Subchapter A. Licensing |
| 7001 |
Collection of foreign items |
|
Subchapter B. Registration |
| 7011 |
Registration- persons paying a special tax |
| 7012 |
Cross references |
|
Chapter 73. Bonds |
| 7101 |
Form of bonds |
| 7102 |
Single bond in lieu of multiple bonds |
| 7103 |
Cross references- other provisions for bonds |
|
Chapter 74. Closing Agreements and Compromises |
| 7121 |
Closing agreements |
| 7122 |
Compromises |
| 7123 |
Appeals dispute resolution procedures |
| 7124 |
Cross references |
|
Chapter 75. Crimes, Other Offenses, and Forfeitures |
|
Subchapter A. Crimes |
|
Part 1. General Provisions |
| 7201 |
Attempt to evade or defeat tax |
| 7202 |
Willful failure to collect or pay over tax |
| 7203 |
Willful failure to file return, supply information, or pay tax |
| 7204 |
Fraudulent statement or failure to make statement to employees |
| 7205 |
Fraudulent withholding exemption certificate or failure to supply information |
| 7206 |
Fraud and false statements |
| 7207 |
Fraudulent returns, statements, or other documents |
| 7208 |
Offenses relating to stamps |
| 7209 |
Unauthorized use or sale of stamps |
| 7210 |
Failure to obey summons |
| 7211 |
False statements to purchasers or lessees relating to tax |
| 7212 |
Attempts to interfere with administration of internal revenue laws |
| 7213 |
Unauthorized disclosure of information |
| 7213A |
Unauthorized inspection of returns or return information |
| 7214 |
Offenses by officers and employees of the United States |
| 7215 |
Offenses with respect to collected taxes |
| 7216 |
Disclosure or use of information by preparers of returns |
| 7217 |
Prohibition on executive branch influence over taxpayer audits and other investigations |
|
Part 2. Penalties Applicable to Certain Taxes |
| 7231 |
Failure to obtain license for collection of foreign items |
| 7232 |
Failure to register or reregister under section 4101, false representations of registration status, etc. |
| 7240 |
Repealed [Officials investing or speculating in sugar] |
| 7241 |
Repealed [Willful failure to furnish certain information regarding windfall profit tax on domestic crude oil] |
|
Subchapter B. Other Offenses |
| 7261 |
Representation that retailers’ excise tax is excluded from price of article |
| 7262 |
Violation of occupational tax laws relating to wagering- failure to pay special tax |
| 7268 |
Possession with intent to sell in fraud of law of to evade tax |
| 7269 |
Failure to produce records |
| 7270 |
Insurance policies |
| 7271 |
Penalties for offenses relating to stamps |
| 7272 |
Penalty for failure to register or reregister |
| 7273 |
Penalties for offenses relating to special taxes |
| 7275 |
Penalty for offenses relating to certain airline tickets and advertising |
|
Subchapter C. Forfeitures |
|
Part 1. Property Subject to Forfeiture |
| 7301 |
Property subject to tax |
| 7302 |
Property used in violation of internal revenue laws |
| 7303 |
Other property subject to forfeiture |
| 7304 |
Penalty for fraudulently claiming drawback |
|
Part 2. Provisions Common to Forfeitures |
| 7321 |
Authority to seize property subject to forfeiture |
| 7322 |
Delivery of seized personal property to United States marshal |
| 7323 |
Judicial action to enforce forfeiture |
| 7324 |
Special disposition of perishable goods |
| 7325 |
Personal property valued at $100,000 or less |
| 7326 |
Disposal of forfeited or abandoned property in special cases |
| 7327 |
Customs laws applicable |
| 7328 |
Cross references |
|
Subchapter D. Miscellaneous Penalty and Forfeiture Provisions |
| 7341 |
Penalty for sales to evade tax |
| 7342 |
Penalty for refusal to permit entry of examination |
| 7343 |
Definition of term “person” |
| 7344 |
Extended application of penalties relating to officers of the Treasury Department |
|
Chapter 76. Judicial Proceedings |
|
Subchapter A. Civil Actions by the United States |
| 7401 |
Authorization |
| 7402 |
Jurisdiction of district courts |
| 7403 |
Action to enforce lien or to subject property to payment of tax |
| 7404 |
Authority to bring civil action for estate taxes |
| 7405 |
Action for recovery of erroneous refunds |
| 7406 |
Disposition of judgments and moneys recovered |
| 7407 |
Action to enjoin income tax return preparers |
| 7408 |
Actions to enjoin specified conduct related to tax shelters and reportable transactions |
| 7409 |
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations |
| 7410 |
Cross references |
|
Subchapter B. Proceedings by Taxpayer and Third Parties |
| 7421 |
Prohibition of suits to restrain assessment or collection |
| 7422 |
Civil actions for refund |
| 7423 |
Repayments to officers or employees |
| 7424 |
Intervention |
| 7425 |
Discharge of liens |
| 7426 |
Civil actions by persons other than taxpayers |
| 7427 |
Income tax return preparers |
| 7428 |
Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc. |
| 7429 |
Review of jeopardy levy or assessment procedures |
| 7430 |
Awarding of costs and certain fees |
| 7431 |
Civil damages for unauthorized inspection or disclosure of returns and return information |
| 7432 |
Civil damages for failure to release lien |
| 7433 |
Civil damages for certain unauthorized collection actions |
| 7433A |
Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts |
| 7434 |
Civil damages for fraudulent filing of information returns |
| 7435 |
Civil damages for unauthorized enticement of information disclosure |
| 7436 |
Proceedings for determination of employment status |
| 7437 |
Cross references |
|
Subchapter C. The Tax Court |
|
Part 1. Organization and Jurisdiction |
| 7441 |
Status |
| 7442 |
Jurisdiction |
| 7443 |
Membership |
| 7443A |
Special trial judges |
| 7443B |
Repealed [Recall of special trial judges of the Tax Court] |
| 7444 |
Organization |
| 7445 |
Offices |
| 7446 |
Times and places of sessions |
| 7447 |
Retirement |
| 7448 |
Annuities to surviving spouses and dependent children of judges and special trial judges |
|
Part 2. Procedure |
| 7451 |
Fee for filing petition |
| 7452 |
Representation of parties |
| 7453 |
Rules of practice, procedure, and evidence |
| 7454 |
Burden of proof in fraud, foundation manager, and transferee cases |
| 7455 |
Service of process |
| 7456 |
Administration of oaths and procurement of testimony |
| 7457 |
Witness fees |
| 7458 |
Hearings |
| 7459 |
Reports and decisions |
| 7460 |
Provisions of special application to divisions |
| 7461 |
Publicity of proceedings |
| 7462 |
Publication of reports |
| 7463 |
Disputes involving $50,000 or less |
| 7464 |
Intervention by trustee of debtor’s estate |
| 7465 |
Provisions of special application to transferees |
|
Part 3. Miscellaneous Provisions |
| 7471 |
Employees |
| 7472 |
Expenditures |
| 7473 |
Disposition of fees |
| 7474 |
Fee for transcript of record |
| 7475 |
Practice fee |
|
Part 4. Declaratory Judgements |
| 7476 |
Declaratory judgments relating to qualification of certain retirement plans |
| 7477 |
Declaratory judgments relating to value of certain gifts |
| 7478 |
Declaratory judgments relating to status of certain governmental obligations |
| 7479 |
Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 |
|
Subchapter D. Court Review of Tax Court Decisions |
| 7481 |
Date when Tax Court decision becomes final |
| 7482 |
Courts of review |
| 7483 |
Notice of appeal |
| 7484 |
Change of incumbent in office |
| 7485 |
Bond to stay assessment and collection |
| 7486 |
Refund, credit, or abatement of amounts disallowed |
| 7487 |
Cross references |
|
Subchapter E. Burden of Proof |
| 7491 |
Burden of proof |
|
Chapter 77. Miscellaneous Provisions |
| 7501 |
Liability for taxes withheld or collected |
| 7502 |
Timely mailing treated as timely filing and paying |
| 7503 |
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday |
| 7504 |
Fractional parts of a dollar |
| 7505 |
Sale of personal property acquired by the United States |
| 7506 |
Administration of real estate acquired by the United States |
| 7507 |
Exemption of insolvent banks from tax |
| 7508 |
Time for performing certain acts postponed by reason of service in combat zone or contingency operation |
| 7508A |
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions |
| 7509 |
Expenditures incurred by the United States Postal Service |
| 7510 |
Exemption from tax of domestic goods purchased for the United States |
| 7511 |
Repealed [Exemption of consular officers and employees of foreign states from payment of internal revenue taxes in imported articles] |
| 7512 |
Separate accounting for certain collected taxes, etc. |
| 7513 |
Reproduction or returns and other documents |
| 7514 |
Authority to prescribe or modify seals |
| 7515 |
Repealed [Special statistical studies and compilations and other services on request] |
| 7516 |
Supplying training and training aids on request |
| 7517 |
Furnishing on request of statement explaining estate or gift evaluation |
| 7518 |
Tax incentives relating to merchant marine capital construction funds |
| 7519 |
Required payments for entities electing not to have required taxable year |
| 7520 |
Valuation tables |
| 7521 |
Procedures involving taxpayer interviews |
| 7522 |
Content of tax due, deficiency, and other notices |
| 7523 |
Graphic presentation of major categories of federal outlays and income |
| 7524 |
Annual notice of tax delinquency |
| 7525 |
Confidentiality privileges relating to taxpayer communications |
| 7526 |
Low income taxpayer clinics |
| 7527 |
Advance payment of credit for health insurance costs of eligible individuals |
| 7528 |
Internal Revenue Service user fees |
|
Chapter 78. Discovery of Liability and Enforcement of Title |
|
Subchapter A. Examination and Inspection |
| 7601 |
Canvass of districts for taxable persons and objects |
| 7602 |
Examination of books and witnesses |
| 7603 |
Service of summons |
| 7604 |
Enforcement of summons |
| 7605 |
Time and place of examination |
| 7606 |
Entry of premises for examination of taxable objects |
| 7607 |
Repealed [Additional authority for Bureau of Customs] |
| 7608 |
Authority of internal revenue enforcement officers |
| 7609 |
Special procedures for third-party summonses |
| 7610 |
Fees and costs for witnesses |
| 7611 |
Restrictions on church tax inquiries and examinations |
| 7612 |
Special procedures for summonses for computer software |
| 7613 |
Cross references |
|
Subchapter B. General Powers and Duties |
| 7621 |
Internal revenue districts |
| 7622 |
Authority to administer oaths and certify |
| 7623 |
Expenses of detection of underpayments and fraud, etc. |
| 7624 |
Reimbursement to State and local law enforcement agencies |
|
Subchapter C. Repealed [Supervision of Operations of Certain Manufacturers] |
| 7641 |
Repealed [Supervision of operations of certain manufacturers] |
|
Subchapter D. Possession |
| 7651 |
Administration and collection of taxes in possessions |
| 7652 |
Shipments to the United States |
| 7653 |
Shipments from the United States |
| 7654 |
Coordination of United States and certain possession individual income taxes |
| 7655 |
Cross references |
|
Chapter 79. Definitions |
| 7701 |
Definitions |
| 7702 |
Life insurance contract defined |
| 7702A |
Modified endowment contract defined |
| 7702B |
Treatment of qualified long-term care insurance |
| 7703 |
Determination of marital status |
| 7704 |
Certain publicly traded partnerships treated as corporations |
|
Chapter 80. General Rules |
|
Subchapter A. Application of Internal Revenue Laws |
| 7801 |
Authority of Department of the Treasury |
| 7802 |
Internal Revenue Service Oversight Board |
| 7803 |
Commissioner of Internal Revenue; other officials |
| 7804 |
Other personnel |
| 7805 |
Rules and regulations |
| 7806 |
Construction of title |
| 7807 |
Rules in effect upon enactment of this title |
| 7808 |
Depositaries for collections |
| 7809 |
Deposit of collections |
| 7810 |
Revolving fund for redemption of real property |
| 7811 |
Taxpayer Assistance Orders |
|
Subchapter B. Effective Date and Related Provisions |
| 7851 |
Applicability of revenue laws |
| 7852 |
Other applicable rules |
|
Subchapter C. Provisions Affecting More than One Subtitle |
| 7871 |
Indian tribal governments treated as States for certain purposes |
| 7872 |
Treatment of loans with below-market interest rates |
| 7873 |
Income derived by Indians from exercise of fishing rights |
| 7874 |
Rules relating to expatriated entities and their foreign parents |
|
Subtitle G- The Joint Committee on Taxation |
|
Chapter 91. Organization and Membership of the Joint Committee |
| 8001 |
Authorization |
| 8002 |
Membership |
| 8003 |
Election of chairman and vice chairman |
| 8004 |
Appointment and compensation of staff |
| 8005 |
Payment of expenses |
|
Chapter 92. Powers and Duties of the Joint Committee |
| 8021 |
Powers |
| 8022 |
Duties |
| 8023 |
Additional powers to obtain data |
|
Subtitle H- Financing of Presidential Election Campaigns |
|
Chapter 95. Presidential Election Campaign Fund |
| 9001 |
Short title |
| 9002 |
Definitions |
| 9003 |
Condition for eligibility for payments |
| 9004 |
Entitlement of eligible candidates to payments |
| 9005 |
Certification by Commission |
| 9006 |
Payments to eligible candidates |
| 9007 |
Examinations and audits; repayments |
| 9008 |
Payments for presidential nominating conventions |
| 9009 |
Reports to Congress; regulations |
| 9010 |
Participation by Commission in judicial proceedings |
| 9011 |
Judicial review |
| 9012 |
Criminal penalties |
| 9013 |
Effective date of chapter |
|
Chapter 96. Presidential Primary Matching Payment Account |
| 9031 |
Short title |
| 9032 |
Definitions |
| 9033 |
Eligibility for payments |
| 9034 |
Entitlement of eligible candidates to payments |
| 9035 |
Qualified campaign expense limitations |
| 9036 |
Certification by Commission |
| 9037 |
Payments to eligible candidates |
| 9038 |
Examinations and audits; repayments |
| 9039 |
Reports to Congress; regulations |
| 9040 |
Participation by commission in judicial proceedings |
| 9041 |
Judicial review |
| 9042 |
Criminal penalties |
|
Subtitle I- Trust Fund Code |
| 9500 |
Short title |
|
Chapter 98. Trust Fund Code |
|
Subchapter A. Establishment of Trust Funds |
| 9501 |
Black Lung Disability Trust Fund |
| 9502 |
Airport and Airway Trust Fund |
| 9503 |
Highway Trust Fund |
| 9504 |
Sport Fish Restoration and Boating Trust Fund |
| 9505 |
Harbor Maintenance Trust Fund |
| 9506 |
Inland Waterways Trust Fund |
| 9507 |
Hazardous Substance Superfund |
| 9508 |
Leaking Underground Storage Tank Trust Fund |
| 9509 |
Oil Spill liability Trust Fund |
| 9510 |
Vaccine Injury Compensation Trust Fund |
| 9511 |
Patient-centered outcomes research trust fund |
|
Subchapter B. General Provisions |
| 9601 |
Transfer of amounts |
| 9602 |
Management of trust funds |
|
Subtitle J- Coal Industry Health Benefits |
|
Chapter 99. Coal Industry Health Benefits |
|
Subchapter A. Definitions of General Applicability |
| 9701 |
Definitions of general applicability |
|
Subchapter B. Combined Benefit Fund |
|
Part 1. Establishment and Benefits |
| 9702 |
Establishment of the United Mine Workers of America Combined Benefit Fund |
| 9703 |
Plan benefits |
|
Part 2. Financing |
| 9704 |
Liability of assigned operators |
| 9705 |
Transfers |
| 9706 |
Assignment of eligible beneficiaries |
|
Part 3. Enforcement |
| 9707 |
Failure to pay a premium |
|
Part 4. Other Provisions |
| 9708 |
Effect on pending claims of obligations |
|
Subchapter C. Health Benefits of Certain Miners |
|
Part 1. Individual Employer Plans |
| 9711 |
Continued obligations of individual employer plans |
|
Part 2. 1992 UMWA Benefit Plan |
| 9712 |
Establishment and coverage of 1992 UMWA Benefit Plan |
|
Subchapter D. Other Provisions |
| 9721 |
Civil Enforcement |
| 9722 |
Sham transactions |
|
Subtitle K- Group Health Plan Requirements |
|
Chapter 100. Group Health Plan Requirements |
|
Subchapter A. Requirements Relating to portability, Access, and Renewability |
| 9801 |
Increased portability through limitation on pre-existing condition exclusions |
| 9802 |
Prohibiting discrimination against individual participants and beneficiaries based on health status |
| 9803 |
Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements |
|
Subchapter B. Other Requirements |
| 9811 |
Standards relating to benefits for mothers and newborns |
| 9812 |
Parity in mental health and substance use disorder benefits |
| 9813 |
Coverage of dependent students on medically necessary leave of absence |
| 9815 |
Additional market reforms |
|
Subchapter C. General Provisions |
| 9831 |
General exceptions |
| 9832 |
Definitions |
| 9833 |
Regulations |
| 9834 |
Enforcement |
| Studies |
|
