Tax Track – JCT Blue Books 2011, 2013

Table of Code Sections 
Subtitle A- Income Taxes
Chapter 1. Normal Taxes and Surtaxes
Subchapter A. Determination of Tax Liability
Section Part 1. Tax on Individuals
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4 Repealed [Rules for optional tax]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
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
Part 4. Credits Against Tax
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
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44B Repealed [Credit for employment of certain new employees]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
Subpart C. Repealed [Rules for Computing Credit for Expenses of Work Incentive Programs]
50A Repealed [Amount of credit]
50B Repealed [Definitions; special rules]
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
Subpart G. Credit Against Regular Tax for Prior Year Minimum Tax Liability
53 Credit for prior year minimum tax liability
Subpart H. Nonrefundable Credit to Holders of Clean Renewable Energy Bonds
54 Credit to holders of clean renewable energy bonds
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
Part 7. Environmental Tax
59A Environmental tax
Part 8. Repealed [Supplemental Medicare Premium]
59B Repealed [Supplemental medicare premium]
Subchapter B. Computation of Taxable Income
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
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
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
Part 4. Tax Exemption Requirements for State and Local Bonds
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
Subpart B. Requirements Applicable to all State and local bonds
148 Arbitrage
149 Bonds must be registered to be tax exempt; other requirements
Subpart C. Definitions and Special Rules
150 Bonds must be registered to be tax exempt; other requirements
Part 5. Deductions for Personal Exemptions
151 Allowance of deductions for personal exemptions
152 Dependent defined
153 Cross references
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
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
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
Subchapter C. Corporate Distributions and Adjustments
Part 1. Distributions by Corporations
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
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
Part 2. Corporate Liquidations
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
Subpart A. Corporate Organizations
351 Transfer to corporation controlled by transferor
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
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