26Title 26The US tax code, read & explained

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Title 26, in order

All 2,114 sections, arranged the way Congress arranged them: subtitles, chapters, subchapters and parts. Sections marked Explained have a plain-English explainer.

Subtitle A Income Taxes
    Chapter 1 NORMAL TAXES AND SURTAXES
      Subchapter A Determination of Tax Liability
        Part I TAX ON INDIVIDUALS
        1. § 1 Tax imposed Explained
        2. § 2 Definitions and special rules
        3. § 3 Tax tables for individuals
        4. § 4 Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558] repealed
        5. § 5 Cross references relating to tax on individuals
        Part II TAX ON CORPORATIONS
        1. § 11 Tax imposed
        2. § 12 Cross references relating to tax on corporations
        Part III CHANGES IN RATES DURING A TAXABLE YEAR
        1. § 15 Effect of changes
        Part IV CREDITS AGAINST TAX
          Subpart A Nonrefundable Personal Credits
          1. § 21 Expenses for household and dependent care services necessary for gainful employment
          2. § 22 Credit for the elderly and the permanently and totally disabled
          3. § 23 Adoption expenses
          4. § 24 Child tax credit Explained
          5. § 25 Interest on certain home mortgages
          6. § 25A American Opportunity and Lifetime Learning credits Explained
          7. § 25B Elective deferrals and IRA contributions by certain individuals
          8. § 25C Energy efficient home improvement credit
          9. § 25D Residential clean energy credit
          10. § 25E Previously-owned clean vehicles
          11. § 25F Qualified elementary and secondary education scholarships
          12. § 26 Limitation based on tax liability; definition of tax liability
          Subpart B Other Credits
          1. § 27 Taxes of foreign countries and possessions of the United States
          2. § 28 Renumbered § 45C] renumbered
          3. § 29 Renumbered § 45K] renumbered
          4. § 30 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037] repealed
          5. § 30A Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206] repealed
          6. § 30B Alternative motor vehicle credit
          7. § 30C Alternative fuel vehicle refueling property credit
          8. § 30D Clean vehicle credit
          Subpart C Refundable Credits
          1. § 31 Tax withheld on wages
          2. § 32 Earned income Explained
          3. § 33 Tax withheld at source on nonresident aliens and foreign corporations
          4. § 34 Certain uses of gasoline and special fuels
          5. § 35 Health insurance costs of eligible individuals
          6. § 36 First-time homebuyer credit
          7. § 36A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037] repealed
          8. § 36B Refundable credit for coverage under a qualified health plan
          9. § 36C Renumbered § 23] renumbered
          10. § 37 Overpayments of tax
          Subpart E Rules for Computing Investment Credit
          1. § 46 Amount of credit
          2. § 47 Rehabilitation credit
          3. § 48 Energy credit
          4. § 48A Qualifying advanced coal project credit
          5. § 48B Qualifying gasification project credit
          6. § 48C Qualifying advanced energy project credit
          7. § 48D Advanced manufacturing investment credit
          8. § 48E Clean electricity investment credit
          9. § 49 At-risk rules
          10. § 50 Other special rules
          Subpart F Rules for Computing Work Opportunity Credit
          1. § 51 Amount of credit
          2. § 51A Repealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937] repealed
          3. § 52 Special rules
          Subpart G Credit Against Regular Tax for Prior Year Minimum Tax Liability
          1. § 53 Credit for prior year minimum tax liability
          [Subpart H Repealed]
          1. § 54 Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138] repealed
          [Subpart J Repealed]
          1. § 54AA Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138] repealed
        Part VI ALTERNATIVE MINIMUM TAX
        1. § 55 Alternative minimum tax imposed
        2. § 56 Adjustments in computing alternative minimum taxable income
        3. § 56A Adjusted financial statement income
        4. § 57 Items of tax preference
        5. § 58 Denial of certain losses
        6. § 59 Other definitions and special rules
        Part VII BASE EROSION AND ANTI-ABUSE TAX
        1. § 59A Tax on base erosion payments of taxpayers with substantial gross receipts
        [part VIII REPEALED]
        1. § 59B Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980] repealed
      Subchapter B Computation of Taxable Income
        Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
        1. § 61 Gross income defined Explained
        2. § 62 Adjusted gross income defined
        3. § 63 Taxable income defined Explained
        4. § 64 Ordinary income defined
        5. § 65 Ordinary loss defined
        6. § 66 Treatment of community income
        7. § 67 2-percent floor on miscellaneous itemized deductions
        8. § 68 Overall limitation on itemized deductions
        Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
        1. § 71 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089] repealed
        2. § 72 Annuities; certain proceeds of endowment and life insurance contracts
        3. § 73 Services of child
        4. § 74 Prizes and awards
        5. § 75 Dealers in tax-exempt securities
        6. § 76 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765] repealed
        7. § 77 Commodity credit loans
        8. § 78 Gross up for deemed paid foreign tax credit
        9. § 79 Group-term life insurance purchased for employees
        10. § 80 Restoration of value of certain securities
        11. § 81 Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387] repealed
        12. § 82 Reimbursement of moving expenses
        13. § 83 Property transferred in connection with performance of services
        14. § 84 Transfer of appreciated property to political organizations
        15. § 85 Unemployment compensation
        16. § 86 Social security and tier 1 railroad retirement benefits Explained
        17. § 87 Alcohol and biodiesel fuels credits
        18. § 88 Certain amounts with respect to nuclear decommissioning costs
        19. § 89 Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830] repealed
        20. § 90 Illegal Federal irrigation subsidies
        21. § 91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
        Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
        1. § 101 Certain death benefits
        2. § 102 Gifts and inheritances
        3. § 103 Interest on State and local bonds
        4. § 103A Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657] repealed
        5. § 104 Compensation for injuries or sickness
        6. § 105 Amounts received under accident and health plans
        7. § 106 Contributions by employer to accident and health plans
        8. § 107 Rental value of parsonages
        9. § 108 Income from discharge of indebtedness
        10. § 109 Improvements by lessee on lessor’s property
        11. § 110 Qualified lessee construction allowances for short-term leases
        12. § 111 Recovery of tax benefit items
        13. § 112 Certain combat zone compensation of members of the Armed Forces
        14. § 113 Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520] repealed
        15. § 114 Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423] repealed
        16. § 115 Income of States, municipalities, etc
        17. § 116 Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250] repealed
        18. § 117 Qualified scholarships
        19. § 118 Contributions to the capital of a corporation
        20. § 119 Meals or lodging furnished for the convenience of the employer
        21. § 120 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039] repealed
        22. § 121 Exclusion of gain from sale of principal residence Explained
        23. § 122 Certain reduced uniformed services retirement pay
        24. § 123 Amounts received under insurance contracts for certain living expenses
        25. § 124 Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520] repealed
        26. § 125 Cafeteria plans
        27. § 126 Certain cost-sharing payments
        28. § 127 Educational assistance programs
        29. § 128 Employer contributions to Trump accounts
        30. § 129 Dependent care assistance programs
        31. § 130 Certain personal injury liability assignments
        32. § 131 Certain foster care payments
        33. § 132 Certain fringe benefits
        34. § 133 Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833] repealed
        35. § 134 Certain military benefits
        36. § 135 Income from United States savings bonds used to pay higher education tuition and fees
        37. § 136 Energy conservation subsidies provided by public utilities
        38. § 137 Adoption assistance programs
        39. § 138 Medicare Advantage MSA
        40. § 139 Disaster relief payments
        41. § 139A Federal subsidies for prescription drug plans
        42. § 139B Benefits provided to volunteer firefighters and emergency medical responders
        43. § 139C Certain disability-related first responder retirement payments
        44. § 139D Indian health care benefits
        45. § 139E Indian general welfare benefits
        46. § 139F Certain amounts received by wrongfully incarcerated individuals
        47. § 139G Assignments to Alaska Native Settlement Trusts
        48. § 139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
        49. § 139I Continuation coverage premium assistance
        50. § 139J Certain contributions to Trump accounts
        51. § 139K Scholarships for qualified elementary or secondary education expenses of eligible students
        52. § 139L Interest on loans secured by rural or agricultural real property
        53. § 140 Cross references to other Acts
        Part IV TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
          Subpart A Private Activity Bonds
          1. § 141 Private activity bond; qualified bond
          2. § 142 Exempt facility bond
          3. § 143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
          4. § 144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
          5. § 145 Qualified 501(c)(3) bond
          6. § 146 Volume cap
          7. § 147 Other requirements applicable to certain private activity bonds
          Subpart B Requirements Applicable to All State and Local Bonds
          1. § 148 Arbitrage
          2. § 149 Bonds must be registered to be tax exempt; other requirements
          Subpart C Definitions and Special Rules
          1. § 150 Definitions and special rules
        Part V DEDUCTIONS FOR PERSONAL EXEMPTIONS
        1. § 151 Allowance of deductions for personal exemptions
        2. § 152 Dependent defined
        3. § 153 Cross references
        Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
        1. § 161 Allowance of deductions
        2. § 162 Trade or business expenses Explained
        3. § 163 Interest
        4. § 164 Taxes
        5. § 165 Losses
        6. § 166 Bad debts
        7. § 167 Depreciation
        8. § 168 Accelerated cost recovery system
        9. § 169 Amortization of pollution control facilities
        10. § 170 Charitable, etc., contributions and gifts
        11. § 171 Amortizable bond premium
        12. § 172 Net operating loss deduction
        13. § 173 Circulation expenditures
        14. § 174 Amortization of research and experimental expenditures
        15. § 174A Domestic research or experimental expenditures
        16. § 175 Soil and water conservation expenditures; endangered species recovery expenditures
        17. § 176 Payments with respect to employees of certain foreign corporations
        18. § 177 Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181] repealed
        19. § 178 Amortization of cost of acquiring a lease
        20. § 179 Election to expense certain depreciable business assets
        21. § 179A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042] repealed
        22. § 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
        23. § 179C Election to expense certain refineries
        24. § 179D Energy efficient commercial buildings deduction
        25. § 179E Election to expense advanced mine safety equipment
        26. § 180 Expenditures by farmers for fertilizer, etc
        27. § 181 Treatment of certain qualified productions
        28. § 182 Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221] repealed
        29. § 183 Activities not engaged in for profit
        30. § 184 Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520] repealed
        31. § 185 Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181] repealed
        32. § 186 Recoveries of damages for antitrust violations, etc
        33. § 187 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769] repealed
        34. § 188 Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520] repealed
        35. § 189 Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355] repealed
        36. § 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
        37. § 191 Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239] repealed
        38. § 192 Contributions to black lung benefit trust
        39. § 193 Tertiary injectants
        40. § 194 Treatment of reforestation expenditures
        41. § 194A Contributions to employer liability trusts
        42. § 195 Start-up expenditures
        43. § 196 Deduction for certain unused business credits
        44. § 197 Amortization of goodwill and certain other intangibles
        45. § 198 Expensing of environmental remediation costs
        46. § 198A Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042] repealed
        47. § 199 Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126] repealed
        48. § 199A Qualified business income Explained
        Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
        1. § 211 Allowance of deductions
        2. § 212 Expenses for production of income
        3. § 213 Medical, dental, etc., expenses
        4. § 214 Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565] repealed
        5. § 215 Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089] repealed
        6. § 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
        7. § 217 Moving expenses
        8. § 218 Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778] repealed
        9. § 219 Retirement savings
        10. § 220 Archer MSAs
        11. § 221 Interest on education loans
        12. § 222 Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041] repealed
        13. § 223 Health savings accounts
        14. § 224 Qualified tips Explained
        15. § 225 Qualified overtime compensation Explained
        16. § 226 Cross reference
        Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS
        1. § 241 Allowance of special deductions
        2. § 242 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769] repealed
        3. § 243 Dividends received by corporations
        4. § 244 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043] repealed
        5. § 245 Dividends received from certain foreign corporations
        6. § 245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
        7. § 246 Rules applying to deductions for dividends received
        8. § 246A Dividends received deduction reduced where portfolio stock is debt financed
        9. § 247 Contributions to Alaska Native Settlement Trusts
        10. § 248 Organizational expenditures
        11. § 249 Limitation on deduction of bond premium on repurchase
        12. § 250 Foreign-derived deduction eligible income and net CFC tested income
        Part IX ITEMS NOT DEDUCTIBLE
        1. § 261 General rule for disallowance of deductions
        2. § 262 Personal, living, and family expenses
        3. § 263 Capital expenditures
        4. § 263A Capitalization and inclusion in inventory costs of certain expenses
        5. § 264 Certain amounts paid in connection with insurance contracts
        6. § 265 Expenses and interest relating to tax-exempt income
        7. § 266 Carrying charges
        8. § 267 Losses, expenses, and interest with respect to transactions between related taxpayers
        9. § 267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
        10. § 268 Sale of land with unharvested crop
        11. § 269 Acquisitions made to evade or avoid income tax
        12. § 269A Personal service corporations formed or availed of to avoid or evade income tax
        13. § 269B Stapled entities
        14. § 270 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572] repealed
        15. § 271 Debts owed by political parties, etc
        16. § 272 Disposal of coal or domestic iron ore
        17. § 273 Holders of life or terminable interest
        18. § 274 Disallowance of certain entertainment, etc., expenses
        19. § 275 Certain taxes
        20. § 276 Certain indirect contributions to political parties
        21. § 277 Deductions incurred by certain membership organizations in transactions with members
        22. § 278 Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356] repealed
        23. § 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
        24. § 280 Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355] repealed
        25. § 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc
        26. § 280B Demolition of structures
        27. § 280C Certain expenses for which credits are allowable
        28. § 280D Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324] repealed
        29. § 280E Expenditures in connection with the illegal sale of drugs
        30. § 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
        31. § 280G Golden parachute payments
        32. § 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
        Part X TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
        1. § 281 Terminal railroad corporations and their shareholders
        Part XI SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
        1. § 291 Special rules relating to corporate preference items
      Subchapter C Corporate Distributions and Adjustments
        Part I DISTRIBUTIONS BY CORPORATIONS
          Subpart A Effects on Recipients
          1. § 301 Distributions of property
          2. § 302 Distributions in redemption of stock
          3. § 303 Distributions in redemption of stock to pay death taxes
          4. § 304 Redemption through use of related corporations
          5. § 305 Distributions of stock and stock rights
          6. § 306 Dispositions of certain stock
          7. § 307 Basis of stock and stock rights acquired in distributions
          Subpart B Effects on Corporation
          1. § 311 Taxability of corporation on distribution
          2. § 312 Effect on earnings and profits
          Subpart C Definitions; Constructive Ownership of Stock
          1. § 316 Dividend defined
          2. § 317 Other definitions
          3. § 318 Constructive ownership of stock
        Part II CORPORATE LIQUIDATIONS
          Subpart A Effects on Recipients
          1. § 331 Gain or loss to shareholder in corporate liquidations
          2. § 332 Complete liquidations of subsidiaries
          3. § 333 Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273] repealed
          4. § 334 Basis of property received in liquidations
          Subpart B Effects on Corporation
          1. § 336 Gain or loss recognized on property distributed in complete liquidation
          2. § 337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
          3. § 338 Certain stock purchases treated as asset acquisitions
          [Subpart C Repealed]
          1. § 341 Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763] repealed
          2. § 342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772] repealed
          Subpart D Definition and Special Rule
          1. § 346 Definition and special rule
        Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS
          Subpart A Corporate Organizations
          1. § 351 Transfer to corporation controlled by transferor
          Subpart B Effects on Shareholders and Security Holders
          1. § 354 Exchanges of stock and securities in certain reorganizations
          2. § 355 Distribution of stock and securities of a controlled corporation
          3. § 356 Receipt of additional consideration
          4. § 357 Assumption of liability
          5. § 358 Basis to distributees
          Subpart C Effects on Corporations
          1. § 361 Nonrecognition of gain or loss to corporations; treatment of distributions
          2. § 362 Basis to corporations
          3. § 363 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773] repealed
          Subpart D Special Rule; Definitions
          1. § 367 Foreign corporations
          2. § 368 Definitions relating to corporate reorganizations
        [part IV REPEALED]
        1. § 373 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773] repealed
        2. § 374 Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521] repealed
        Part V CARRYOVERS
        1. § 381 Carryovers in certain corporate acquisitions
        2. § 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
        3. § 383 Special limitations on certain excess credits, etc
        4. § 384 Limitation on use of preacquisition losses to offset built-in gains
        Part VI TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
        1. § 385 Treatment of certain interests in corporations as stock or indebtedness
        [part VII REPEALED]
        1. § 386 Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401] repealed
      Subchapter D Deferred Compensation, Etc.
        Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
          Subpart A General Rule
          1. § 401 Qualified pension, profit-sharing, and stock bonus plans
          2. § 402 Taxability of beneficiary of employees’ trust
          3. § 402A Optional treatment of elective deferrals as Roth contributions
          4. § 403 Taxation of employee annuities
          5. § 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
          6. § 404A Deduction for certain foreign deferred compensation plans
          7. § 405 Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848] repealed
          8. § 406 Employees of foreign affiliates covered by section 3121(l) agreements
          9. § 407 Certain employees of domestic subsidiaries engaged in business outside the United States
          10. § 408 Individual retirement accounts
          11. § 408A Roth IRAs
          12. § 409 Qualifications for tax credit employee stock ownership plans
          13. § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
          Subpart B Special Rules
          1. § 410 Minimum participation standards
          2. § 411 Minimum vesting standards
          3. § 412 Minimum funding standards
          4. § 413 Collectively bargained plans, etc
          5. § 414 Definitions and special rules
          6. § 414A Requirements related to automatic enrollment
          7. § 415 Limitations on benefits and contribution under qualified plans
          8. § 416 Special rules for top-heavy plans
          9. § 417 Definitions and special rules for purposes of minimum survivor annuity requirements
          Subpart C Insolvent Plans
          1. § 418E Insolvent plans
          Subpart D Treatment of Welfare Benefit Funds
          1. § 419 Treatment of funded welfare benefit plans
          2. § 419A Qualified asset account; limitation on additions to account
          Subpart E Treatment of Transfers to Retiree Health Accounts
          1. § 420 Transfers of excess pension assets to retiree health accounts
        Part II CERTAIN STOCK OPTIONS
        1. § 421 General rules
        2. § 422 Incentive stock options
        3. § 422A Renumbered § 422] renumbered
        4. § 423 Employee stock purchase plans
        5. § 424 Definitions and special rules
        6. § 425 Renumbered § 424] renumbered
        Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS
          Subpart A Minimum Funding Standards for Pension Plans
          1. § 430 Minimum funding standards for single-employer defined benefit pension plans
          2. § 431 Minimum funding standards for multiemployer plans
          3. § 432 Additional funding rules for multiemployer plans in endangered status or critical status
          4. § 433 Minimum funding standards for CSEC plans
          Subpart B Benefit Limitations Under Single-Employer Plans
          1. § 436 Funding-based limits on benefits and benefit accruals under single-employer plans
      Subchapter E Accounting Periods and Methods of Accounting
        Part I ACCOUNTING PERIODS
        1. § 441 Period for computation of taxable income
        2. § 442 Change of annual accounting period
        3. § 443 Returns for a period of less than 12 months
        4. § 444 Election of taxable year other than required taxable year
        Part II METHODS OF ACCOUNTING
          Subpart A Methods of Accounting in General
          1. § 446 General rule for methods of accounting
          2. § 447 Method of accounting for corporations engaged in farming
          3. § 448 Limitation on use of cash method of accounting
          Subpart B Taxable Year for Which Items of Gross Income Included
          1. § 451 General rule for taxable year of inclusion
          2. § 452 Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134] repealed
          3. § 453 Installment method
          4. § 453A Special rules for nondealers
          5. § 453B Gain or loss on disposition of installment obligations
          6. § 453C Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388] repealed
          7. § 454 Obligations issued at discount
          8. § 455 Prepaid subscription income
          9. § 456 Prepaid dues income of certain membership organizations
          10. § 457 Deferred compensation plans of State and local governments and tax-exempt organizations
          11. § 457A Nonqualified deferred compensation from certain tax indifferent parties
          12. § 458 Magazines, paperbacks, and records returned after the close of the taxable year
          13. § 460 Special rules for long-term contracts
          Subpart C Taxable Year for Which Deductions Taken
          1. § 461 General rule for taxable year of deduction
          2. § 462 Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134] repealed
          3. § 463 Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387] repealed
          4. § 464 Limitations on deductions for certain farming expenses
          5. § 465 Deductions limited to amount at risk
          6. § 466 Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373] repealed
          7. § 467 Certain payments for the use of property or services
          8. § 468 Special rules for mining and solid waste reclamation and closing costs
          9. § 468A Special rules for nuclear decommissioning costs
          10. § 468B Special rules for designated settlement funds
          11. § 469 Passive activity losses and credits limited
          12. § 470 Limitation on deductions allocable to property used by governments or other tax-exempt entities
          Subpart D Inventories
          1. § 471 General rule for inventories
          2. § 472 Last-in, first-out inventories
          3. § 473 Qualified liquidations of LIFO inventories
          4. § 474 Simplified dollar-value LIFO method for certain small businesses
          5. § 475 Mark to market accounting method for dealers in securities
        Part III ADJUSTMENTS
        1. § 481 Adjustments required by changes in method of accounting
        2. § 482 Allocation of income and deductions among taxpayers
        3. § 483 Interest on certain deferred payments
      Subchapter F Exempt Organizations
        Part I GENERAL RULE
        1. § 501 Exemption from tax on corporations, certain trusts, etc
        2. § 502 Feeder organizations
        3. § 503 Requirements for exemption
        4. § 504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
        5. § 505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
        6. § 506 Organizations required to notify Secretary of intent to operate under 501(c)(4)
        Part II PRIVATE FOUNDATIONS
        1. § 507 Termination of private foundation status
        2. § 508 Special rules with respect to section 501(c)(3) organizations
        3. § 509 Private foundation defined
        Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
        1. § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
        2. § 512 Unrelated business taxable income
        3. § 513 Unrelated trade or business
        4. § 514 Unrelated debt-financed income
        5. § 515 Taxes of foreign countries and possessions of the United States
        Part IV FARMERS’ COOPERATIVES
        1. § 521 Exemption of farmers’ cooperatives from tax
        2. § 522 Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051] repealed
        Part V SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
        1. § 526 Shipowners’ protection and indemnity associations
        Part VI POLITICAL ORGANIZATIONS
        1. § 527 Political organizations
        Part VII CERTAIN HOMEOWNERS ASSOCIATIONS
        1. § 528 Certain homeowners associations
        Part VIII CERTAIN SAVINGS ENTITIES
        1. § 529 Qualified tuition programs
        2. § 529A Qualified ABLE programs
        3. § 530 Coverdell education savings accounts
        Part IX TRUMP ACCOUNTS
        1. § 530A Trump accounts
      Subchapter G Corporations Used to Avoid Income Tax on Shareholders
        Part I CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
        1. § 531 Imposition of accumulated earnings tax
        2. § 532 Corporations subject to accumulated earnings tax
        3. § 533 Evidence of purpose to avoid income tax
        4. § 534 Burden of proof
        5. § 535 Accumulated taxable income
        6. § 536 Income not placed on annual basis
        7. § 537 Reasonable needs of the business
        Part II PERSONAL HOLDING COMPANIES
        1. § 541 Imposition of personal holding company tax
        2. § 542 Definition of personal holding company
        3. § 543 Personal holding company income
        4. § 544 Rules for determining stock ownership
        5. § 545 Undistributed personal holding company income
        6. § 546 Income not placed on annual basis
        7. § 547 Deduction for deficiency dividends
        Part IV DEDUCTION FOR DIVIDENDS PAID
        1. § 561 Definition of deduction for dividends paid
        2. § 562 Rules applicable in determining dividends eligible for dividends paid deduction
        3. § 563 Rules relating to dividends paid after close of taxable year
        4. § 564 Dividend carryover
        5. § 565 Consent dividends
      Subchapter H Banking Institutions
        Part I RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
        1. § 581 Definition of bank
        2. § 582 Bad debts, losses, and gains with respect to securities held by financial institutions
        3. § 583 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778] repealed
        4. § 584 Common trust funds
        5. § 585 Reserves for losses on loans of banks
        6. § 586 Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378] repealed
        Part II MUTUAL SAVINGS BANKS, ETC.
        1. § 591 Deduction for dividends paid on deposits
        2. § 592 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778] repealed
        3. § 593 Reserves for losses on loans
        4. § 594 Alternative tax for mutual savings banks conducting life insurance business
        5. § 597 Treatment of transactions in which Federal financial assistance provided
        6. § 601 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778] repealed
      Subchapter I Natural Resources
        Part I DEDUCTIONS
        1. § 611 Allowance of deduction for depletion
        2. § 612 Basis for cost depletion
        3. § 613 Percentage depletion
        4. § 613A Limitations on percentage depletion in case of oil and gas wells
        5. § 614 Definition of property
        6. § 615 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779] repealed
        7. § 616 Development expenditures
        8. § 617 Deduction and recapture of certain mining exploration expenditures
        [part II REPEALED]
        1. § 621 Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521] repealed
        Part III SALES AND EXCHANGES
        1. § 631 Gain or loss in the case of timber, coal, or domestic iron ore
        2. § 632 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779] repealed
        Part IV MINERAL PRODUCTION PAYMENTS
        1. § 636 Income tax treatment of mineral production payments
        Part V CONTINENTAL SHELF AREAS
        1. § 638 Continental shelf areas
      Subchapter J Estates, Trusts, Beneficiaries, and Decedents
        Part I ESTATES, TRUSTS, AND BENEFICIARIES
          Subpart A General Rules for Taxation of Estates and Trusts
          1. § 641 Imposition of tax
          2. § 642 Special rules for credits and deductions
          3. § 643 Definitions applicable to subparts A, B, C, and D
          4. § 644 Taxable year of trusts
          5. § 645 Certain revocable trusts treated as part of estate
          6. § 646 Tax treatment of electing Alaska Native Settlement Trusts
          Subpart B Trusts Which Distribute Current Income Only
          1. § 651 Deduction for trusts distributing current income only
          2. § 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
          1. § 661 Deduction for estates and trusts accumulating income or distributing corpus
          2. § 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
          3. § 663 Special rules applicable to sections 661 and 662
          4. § 664 Charitable remainder trusts
          Subpart D Treatment of Excess Distributions by Trusts
          1. § 665 Definitions applicable to subpart D
          2. § 666 Accumulation distribution allocated to preceding years
          3. § 667 Treatment of amounts deemed distributed by trust in preceding years
          4. § 668 Interest charge on accumulation distributions from foreign trusts
          5. § 669 Repealed. Pub. L. 94–455, title VII, § 701(d)(1), Oct. 4, 1976, 90 Stat. 1578] repealed
          Subpart E Grantors and Others Treated as Substantial Owners
          1. § 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
          2. § 672 Definitions and rules
          3. § 673 Reversionary interests
          4. § 674 Power to control beneficial enjoyment
          5. § 675 Administrative powers
          6. § 676 Power to revoke
          7. § 677 Income for benefit of grantor
          8. § 678 Person other than grantor treated as substantial owner
          9. § 679 Foreign trusts having one or more United States beneficiaries
          Subpart F Miscellaneous
          1. § 681 Limitation on charitable deduction
          2. § 682 Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089] repealed
          3. § 683 Use of trust as an exchange fund
          4. § 684 Recognition of gain on certain transfers to certain foreign trusts and estates
          5. § 685 Treatment of funeral trusts
        Part II INCOME IN RESPECT OF DECEDENTS
        1. § 691 Recipients of income in respect of decedents
        2. § 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
      Subchapter K Partners and Partnerships
        Part I DETERMINATION OF TAX LIABILITY
        1. § 701 Partners, not partnership, subject to tax
        2. § 702 Income and credits of partner
        3. § 703 Partnership computations
        4. § 704 Partner’s distributive share
        5. § 705 Determination of basis of partner’s interest
        6. § 706 Taxable years of partner and partnership
        7. § 707 Transactions between partner and partnership
        8. § 708 Continuation of partnership
        9. § 709 Treatment of organization and syndication fees
        Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
          Subpart A Contributions to a Partnership
          1. § 721 Nonrecognition of gain or loss on contribution
          2. § 722 Basis of contributing partner’s interest
          3. § 723 Basis of property contributed to partnership
          4. § 724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
          Subpart B Distributions by a Partnership
          1. § 731 Extent of recognition of gain or loss on distribution
          2. § 732 Basis of distributed property other than money
          3. § 733 Basis of distributee partner’s interest
          4. § 734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
          5. § 735 Character of gain or loss on disposition of distributed property
          6. § 736 Payments to a retiring partner or a deceased partner’s successor in interest
          7. § 737 Recognition of precontribution gain in case of certain distributions to contributing partner
          Subpart C Transfers of Interests in a Partnership
          1. § 741 Recognition and character of gain or loss on sale or exchange
          2. § 742 Basis of transferee partner’s interest
          3. § 743 Special rules where section 754 election or substantial built-in loss
          Subpart D Provisions Common to Other Subparts
          1. § 751 Unrealized receivables and inventory items
          2. § 752 Treatment of certain liabilities
          3. § 753 Partner receiving income in respect of decedent
          4. § 754 Manner of electing optional adjustment to basis of partnership property
          5. § 755 Rules for allocation of basis
        Part III DEFINITIONS
        1. § 761 Terms defined
      Subchapter L Insurance Companies
        Part I LIFE INSURANCE COMPANIES
          Subpart A Tax Imposed
          1. § 801 Tax imposed
          Subpart B Life Insurance Gross Income
          1. § 803 Life insurance gross income
          Subpart C Life Insurance Deductions
          1. § 804 Life insurance deductions
          2. § 805 General deductions
          3. § 806 Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142] repealed
          4. § 807 Rules for certain reserves
          5. § 808 Policyholder dividends deduction
          6. § 809 Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610] repealed
          7. § 810 Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142] repealed
          Subpart D Accounting, Allocation, and Foreign Provisions
          1. § 811 Accounting provisions
          2. § 812 Definition of company’s share and policyholder’s share
          3. § 813 Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423] repealed
          4. § 814 Contiguous country branches of domestic life insurance companies
          5. § 815 Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143] repealed
          Subpart E Definitions and Special Rules
          1. § 816 Life insurance company defined
          2. § 817 Treatment of variable contracts
          3. § 817A Special rules for modified guaranteed contracts
          4. § 818 Other definitions and special rules
        Part II OTHER INSURANCE COMPANIES
        1. § 831 Tax on insurance companies other than life insurance companies
        2. § 832 Insurance company taxable income
        3. § 833 Treatment of Blue Cross and Blue Shield organizations, etc
        4. § 834 Determination of taxable investment income
        5. § 835 Election by reciprocal
        Part III PROVISIONS OF GENERAL APPLICATION
        1. § 841 Credit for foreign taxes
        2. § 842 Foreign companies carrying on insurance business
        3. § 843 Annual accounting period
        4. § 844 Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142] repealed
        5. § 845 Certain reinsurance agreements
        6. § 846 Discounted unpaid losses defined
        7. § 847 Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144] repealed
        8. § 848 Capitalization of certain policy acquisition expenses
      Subchapter M Regulated Investment Companies and Real Estate Investment Trusts
        Part I REGULATED INVESTMENT COMPANIES
        1. § 851 Definition of regulated investment company
        2. § 852 Taxation of regulated investment companies and their shareholders
        3. § 853 Foreign tax credit allowed to shareholders
        4. § 853A Credits from tax credit bonds allowed to shareholders
        5. § 854 Limitations applicable to dividends received from regulated investment company
        6. § 855 Dividends paid by regulated investment company after close of taxable year
        Part II REAL ESTATE INVESTMENT TRUSTS
        1. § 856 Definition of real estate investment trust
        2. § 857 Taxation of real estate investment trusts and their beneficiaries
        3. § 858 Dividends paid by real estate investment trust after close of taxable year
        4. § 859 Adoption of annual accounting period
        Part III PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
        1. § 860 Deduction for deficiency dividends
        Part IV REAL ESTATE MORTGAGE INVESTMENT CONDUITS
        1. § 860A Taxation of REMIC’s
        2. § 860B Taxation of holders of regular interests
        3. § 860C Taxation of residual interests
        4. § 860D REMIC defined
        5. § 860E Treatment of income in excess of daily accruals on residual interests
        6. § 860F Other rules
        7. § 860G Other definitions and special rules
      Subchapter N Tax Based on Income From Sources Within or Without the United States
        Part I SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
        1. § 861 Income from sources within the United States
        2. § 862 Income from sources without the United States
        3. § 863 Special rules for determining source
        4. § 864 Definitions and special rules
        5. § 865 Source rules for personal property sales
        Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
          Subpart A Nonresident Alien Individuals
          1. § 871 Tax on nonresident alien individuals Explained
          2. § 872 Gross income
          3. § 873 Deductions
          4. § 874 Allowance of deductions and credits
          5. § 875 Partnerships; beneficiaries of estates and trusts
          6. § 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
          7. § 877 Expatriation to avoid tax
          8. § 877A Tax responsibilities of expatriation
          9. § 878 Foreign educational, charitable, and certain other exempt organizations
          10. § 879 Tax treatment of certain community income in the case of nonresident alien individuals
          Subpart B Foreign Corporations
          1. § 881 Tax on income of foreign corporations not connected with United States business
          2. § 882 Tax on income of foreign corporations connected with United States business
          3. § 883 Exclusions from gross income
          4. § 884 Branch profits tax
          5. § 885 Cross references
          Subpart C Tax on Gross Transportation Income
          1. § 887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
          Subpart D Miscellaneous Provisions
          1. § 891 Doubling of rates of tax on citizens and corporations of certain foreign countries
          2. § 892 Income of foreign governments and of international organizations
          3. § 893 Compensation of employees of foreign governments or international organizations
          4. § 894 Income affected by treaty
          5. § 895 Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
          6. § 896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries
          7. § 897 Disposition of investment in United States real property
          8. § 898 Taxable year of certain foreign corporations
        Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES
          Subpart A Foreign Tax Credit
          1. § 901 Taxes of foreign countries and of possessions of United States
          2. § 902 Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221] repealed
          3. § 903 Credit for taxes in lieu of income, etc., taxes
          4. § 904 Limitation on credit
          5. § 905 Applicable rules
          6. § 906 Nonresident alien individuals and foreign corporations
          7. § 907 Special rules in case of foreign oil and gas income
          8. § 908 Reduction of credit for participation in or cooperation with an international boycott
          9. § 909 Suspension of taxes and credits until related income taken into account
          Subpart B Earned Income of Citizens or Residents of United States
          1. § 911 Citizens or residents of the United States living abroad Explained
          2. § 912 Exemption for certain allowances
          3. § 913 Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194] repealed
          Subpart D Possessions of the United States
          1. § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
          2. § 932 Coordination of United States and Virgin Islands income taxes
          3. § 933 Income from sources within Puerto Rico
          4. § 934 Limitation on reduction in income tax liability incurred to the Virgin Islands
          5. § 934A Repealed. Pub. L. 99–514, title XII, § 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599] repealed
          6. § 935 Repealed. Pub. L. 99–514, title XII, § 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594] repealed
          7. § 936 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206] repealed
          8. § 937 Residence and source rules involving possessions
          Subpart F Controlled Foreign Corporations
          1. § 951 Amounts included in gross income of United States shareholders
          2. § 951A Net CFC tested income included in gross income of United States shareholders
          3. § 951B Amounts included in gross income of foreign controlled United States shareholders
          4. § 952 Subpart F income defined
          5. § 953 Insurance income
          6. § 954 Foreign base company income
          7. § 955 Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217] repealed
          8. § 956 Investment of earnings in United States property
          9. § 956A Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825] repealed
          10. § 957 Controlled foreign corporations; United States persons
          11. § 958 Rules for determining stock ownership
          12. § 959 Exclusion from gross income of previously taxed earnings and profits
          13. § 960 Deemed paid credit for subpart F inclusions
          14. § 961 Adjustments to basis of stock in controlled foreign corporations and of other property
          15. § 962 Election by individuals to be subject to tax at corporate rates
          16. § 963 Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58] repealed
          17. § 964 Miscellaneous provisions
          18. § 965 Treatment of deferred foreign income upon transition to participation exemption system of taxation
          Subpart G Export Trade Corporations
          1. § 970 Reduction of subpart F income of export trade corporations
          2. § 971 Definitions
          3. § 972 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784] repealed
          [Subpart H Repealed]
          1. § 981 Repealed. Pub. L. 94–455, title X, § 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614] repealed
          Subpart I Admissibility of Documentation Maintained in Foreign Countries
          1. § 982 Admissibility of documentation maintained in foreign countries
          Subpart J Foreign Currency Transactions
          1. § 985 Functional currency
          2. § 986 Determination of foreign taxes and foreign corporation’s earnings and profits
          3. § 987 Branch transactions
          4. § 988 Treatment of certain foreign currency transactions
          5. § 989 Other definitions and special rules
        Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS
          Subpart A Treatment of Qualifying Corporations
          1. § 991 Taxation of a domestic international sales corporation
          2. § 992 Requirements of a domestic international sales corporation
          3. § 993 Definitions and special rules
          4. § 994 Inter-company pricing rules
          Subpart B Treatment of Distributions to Shareholders
          1. § 995 Taxation of DISC income to shareholders
          2. § 996 Rules for allocation in the case of distributions and losses
          3. § 997 Special subchapter C rules
        Part V INTERNATIONAL BOYCOTT DETERMINATIONS
        1. § 999 Reports by taxpayers; determinations
        2. § 1000 Reserved] reserved
      Subchapter O Gain or Loss on Disposition of Property
        Part I DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
        1. § 1001 Determination of amount of and recognition of gain or loss
        2. § 1002 Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799] repealed
        Part II BASIS RULES OF GENERAL APPLICATION
        1. § 1011 Adjusted basis for determining gain or loss
        2. § 1012 Basis of property—cost
        3. § 1013 Basis of property included in inventory
        4. § 1014 Basis of property acquired from a decedent
        5. § 1015 Basis of property acquired by gifts and transfers in trust
        6. § 1016 Adjustments to basis
        7. § 1017 Discharge of indebtedness
        8. § 1018 Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410] repealed
        9. § 1019 Property on which lessee has made improvements
        10. § 1020 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784] repealed
        11. § 1021 Sale of annuities
        12. § 1022 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] repealed
        13. § 1023 Cross references
        14. § 1024 Renumbered § 1023] renumbered
        Part III COMMON NONTAXABLE EXCHANGES
        1. § 1031 Exchange of real property held for productive use or investment
        2. § 1032 Exchange of stock for property
        3. § 1033 Involuntary conversions
        4. § 1034 Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839] repealed
        5. § 1035 Certain exchanges of insurance policies
        6. § 1036 Stock for stock of same corporation
        7. § 1037 Certain exchanges of United States obligations
        8. § 1038 Certain reacquisitions of real property
        9. § 1039 Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521] repealed
        10. § 1040 Transfer of certain farm, etc., real property
        11. § 1041 Transfers of property between spouses or incident to divorce
        12. § 1042 Sales of stock to employee stock ownership plans or certain cooperatives
        13. § 1043 Sale of property to comply with conflict-of-interest requirements
        14. § 1044 Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133] repealed
        15. § 1045 Rollover of gain from qualified small business stock to another qualified small business stock
        Part IV SPECIAL RULES
        1. § 1051 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049] repealed
        2. § 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
        3. § 1053 Property acquired before March 1, 1913
        4. § 1054 Certain stock of Federal National Mortgage Association
        5. § 1055 Redeemable ground rents
        6. § 1056 Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641] repealed
        7. § 1057 Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980] repealed
        8. § 1058 Transfers of securities under certain agreements
        9. § 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
        10. § 1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons
        11. § 1060 Special allocation rules for certain asset acquisitions
        12. § 1061 Partnership interests held in connection with performance of services
        13. § 1062 Gain from the sale or exchange of qualified farmland property to qualified farmers
        14. § 1063 Cross references
        [part V REPEALED]
        1. § 1071 Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93] repealed
        Part VII WASH SALES; STRADDLES
        1. § 1091 Loss from wash sales of stock or securities
        2. § 1092 Straddles
        [part IX REPEALED]
        1. § 1111 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786] repealed
      Subchapter P Capital Gains and Losses
        Part I TREATMENT OF CAPITAL GAINS
        1. § 1201 Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096] repealed
        2. § 1202 Partial exclusion for gain from certain small business stock
        Part II TREATMENT OF CAPITAL LOSSES
        1. § 1211 Limitation on capital losses
        2. § 1212 Capital loss carrybacks and carryovers
        Part III GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
        1. § 1221 Capital asset defined
        2. § 1222 Other terms relating to capital gains and losses
        3. § 1223 Holding period of property
        Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
        1. § 1231 Property used in the trade or business and involuntary conversions
        2. § 1233 Gains and losses from short sales
        3. § 1234 Options to buy or sell
        4. § 1234A Gains or losses from certain terminations
        5. § 1234B Gains or losses from securities futures contracts
        6. § 1235 Sale or exchange of patents
        7. § 1236 Dealers in securities
        8. § 1237 Real property subdivided for sale
        9. § 1238 Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521] repealed
        10. § 1239 Gain from sale of depreciable property between certain related taxpayers
        11. § 1240 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787] repealed
        12. § 1241 Cancellation of lease or distributor’s agreement
        13. § 1242 Losses on small business investment company stock
        14. § 1243 Loss of small business investment company
        15. § 1244 Losses on small business stock
        16. § 1245 Gain from dispositions of certain depreciable property
        17. § 1248 Gain from certain sales or exchanges of stock in certain foreign corporations
        18. § 1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
        19. § 1250 Gain from dispositions of certain depreciable realty
        20. § 1251 Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853] repealed
        21. § 1252 Gain from disposition of farm land
        22. § 1253 Transfers of franchises, trademarks, and trade names
        23. § 1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
        24. § 1255 Gain from disposition of section 126 property
        25. § 1256 Section 1256 contracts marked to market
        26. § 1257 Disposition of converted wetlands or highly erodible croplands
        27. § 1258 Recharacterization of gain from certain financial transactions
        28. § 1259 Constructive sales treatment for appreciated financial positions
        29. § 1260 Gains from constructive ownership transactions
        Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
          Subpart A Original Issue Discount
          1. § 1271 Treatment of amounts received on retirement or sale or exchange of debt instruments
          2. § 1272 Current inclusion in income of original issue discount
          3. § 1273 Determination of amount of original issue discount
          4. § 1274 Determination of issue price in the case of certain debt instruments issued for property
          5. § 1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000
          6. § 1275 Other definitions and special rules
          Subpart B Market Discount on Bonds
          1. § 1276 Disposition gain representing accrued market discount treated as ordinary income
          2. § 1277 Deferral of interest deduction allocable to accrued market discount
          3. § 1278 Definitions and special rules
          Subpart C Discount on Short-Term Obligations
          1. § 1281 Current inclusion in income of discount on certain short-term obligations
          2. § 1282 Deferral of interest deduction allocable to accrued discount
          3. § 1283 Definitions and special rules
          Subpart D Miscellaneous Provisions
          1. § 1286 Tax treatment of stripped bonds
          2. § 1287 Denial of capital gain treatment for gains on certain obligations not in registered form
          3. § 1288 Treatment of original issue discount on tax-exempt obligations
        Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
          Subpart A Interest on Tax Deferral
          1. § 1291 Interest on tax deferral
          Subpart B Treatment of Qualified Electing Funds
          1. § 1293 Current taxation of income from qualified electing funds
          2. § 1294 Election to extend time for payment of tax on undistributed earnings
          3. § 1295 Qualified electing fund
          Subpart C Election of Mark to Market for Marketable Stock
          1. § 1296 Election of mark to market for marketable stock
          Subpart D General Provisions
          1. § 1297 Passive foreign investment company
          2. § 1298 Special rules
      Subchapter Q Readjustment of Tax Between Years and Special Limitations
        Part I INCOME AVERAGING
        1. § 1301 Averaging of farm income
        Part II MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
        1. § 1311 Correction of error
        2. § 1312 Circumstances of adjustment
        3. § 1313 Definitions
        4. § 1314 Amount and method of adjustment
        5. § 1315 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788] repealed
        [part III REPEALED]
        1. § 1321 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788] repealed
        Part V CLAIM OF RIGHT
        1. § 1341 Computation of tax where taxpayer restores substantial amount held under claim of right
        2. § 1342 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788] repealed
        [part VI REPEALED]
        1. § 1346 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788] repealed
        2. § 1347 Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840] repealed
        3. § 1348 Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183] repealed
        Part VII RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
        1. § 1351 Treatment of recoveries of foreign expropriation losses
      Subchapter R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
      1. § 1352 Alternative tax on qualifying shipping activities
      2. § 1353 Notional shipping income
      3. § 1354 Alternative tax election; revocation; termination
      4. § 1355 Definitions and special rules
      5. § 1356 Qualifying shipping activities
      6. § 1357 Items not subject to regular tax; depreciation; interest
      7. § 1358 Allocation of credits, income, and deductions
      8. § 1359 Disposition of qualifying vessels
      Subchapter S Tax Treatment of S Corporations and Their Shareholders
        Part I IN GENERAL
        1. § 1361 S corporation defined
        2. § 1362 Election; revocation; termination
        3. § 1363 Effect of election on corporation
        Part II TAX TREATMENT OF SHAREHOLDERS
        1. § 1366 Pass-thru of items to shareholders
        2. § 1367 Adjustments to basis of stock of shareholders, etc
        3. § 1368 Distributions
        Part III SPECIAL RULES
        1. § 1371 Coordination with subchapter C
        2. § 1372 Partnership rules to apply for fringe benefit purposes
        3. § 1373 Foreign income
        4. § 1374 Tax imposed on certain built-in gains
        5. § 1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
        Part IV DEFINITIONS; MISCELLANEOUS
        1. § 1377 Definitions and special rule
        2. § 1378 Taxable year of S corporation
        3. § 1379 Transitional rules on enactment
      Subchapter T Cooperatives and Their Patrons
        Part I TAX TREATMENT OF COOPERATIVES
        1. § 1381 Organizations to which part applies
        2. § 1382 Taxable income of cooperatives
        3. § 1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
        Part II TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
        1. § 1385 Amounts includible in patron’s gross income
        Part III DEFINITIONS; SPECIAL RULES
        1. § 1388 Definitions; special rules
      Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
        Part I DESIGNATION
        1. § 1391 Designation procedure
        2. § 1392 Eligibility criteria
        3. § 1393 Definitions and special rules
        Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
        1. § 1394 Tax-exempt enterprise zone facility bonds
        Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
          Subpart A Empowerment Zone Employment Credit
          1. § 1396 Empowerment zone employment credit
          2. § 1397 Other definitions and special rules
          Subpart B Additional Expensing
          1. § 1397A Increase in expensing under section 179
          Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments
          1. § 1397B Nonrecognition of gain on rollover of empowerment zone investments
          Subpart D General Provisions
          1. § 1397C Enterprise zone business defined
          2. § 1397D Qualified zone property defined
        Part IV INCENTIVES FOR EDUCATION ZONES
        1. § 1397E Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138] repealed
        Part V REGULATIONS
        1. § 1397F Regulations
      Subchapter V Title 11 Cases
      1. § 1398 Rules relating to individuals’ title 11 cases
      2. § 1399 No separate taxable entities for partnerships, corporations, etc
    Chapter 2 TAX ON SELF-EMPLOYMENT INCOME
    1. § 1401 Rate of tax Explained
    2. § 1402 Definitions
    3. § 1403 Miscellaneous provisions
    Chapter 2A UNEARNED INCOME MEDICARE CONTRIBUTION
    1. § 1411 Imposition of tax
    Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
      Subchapter A Nonresident Aliens and Foreign Corporations
      1. § 1441 Withholding of tax on nonresident aliens
      2. § 1442 Withholding of tax on foreign corporations
      3. § 1443 Foreign tax-exempt organizations
      4. § 1444 Withholding on Virgin Islands source income
      5. § 1445 Withholding of tax on dispositions of United States real property interests
      6. § 1446 Withholding of tax on foreign partners’ share of effectively connected income
      Subchapter B Application of Withholding Provisions
      1. § 1451 Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844] repealed
      2. § 1461 Liability for withheld tax
      3. § 1462 Withheld tax as credit to recipient of income
      4. § 1463 Tax paid by recipient of income
      5. § 1464 Refunds and credits with respect to withheld tax
      6. § 1465 Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789] repealed
    Chapter 4 TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
    1. § 1471 Withholdable payments to foreign financial institutions
    2. § 1472 Withholdable payments to other foreign entities
    3. § 1473 Definitions
    4. § 1474 Special rules
    [chapter 5 REPEALED]
    1. § 1493 Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554] repealed
    2. § 1494 Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978] repealed
    Chapter 6 CONSOLIDATED RETURNS
      Subchapter A Returns and Payment of Tax
      1. § 1501 Privilege to file consolidated returns
      2. § 1502 Regulations
      3. § 1503 Computation and payment of tax
      4. § 1504 Definitions
      5. § 1505 Cross references
Subtitle B Estate and Gift Taxes
    Chapter 11 ESTATE TAX
      Subchapter A Estates of Citizens or Residents
        Part I TAX IMPOSED
        1. § 2001 Imposition and rate of tax
        2. § 2002 Liability for payment
        Part II CREDITS AGAINST TAX
        1. § 2010 Unified credit against estate tax
        2. § 2011 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051] repealed
        3. § 2012 Credit for gift tax
        4. § 2013 Credit for tax on prior transfers
        5. § 2014 Credit for foreign death taxes
        6. § 2015 Credit for death taxes on remainders
        7. § 2016 Recovery of taxes claimed as credit
        Part III GROSS ESTATE
        1. § 2031 Definition of gross estate
        2. § 2032 Alternate valuation
        3. § 2032A Valuation of certain farm, etc., real property
        4. § 2033 Property in which the decedent had an interest
        5. § 2033A Renumbered § 2057] renumbered
        6. § 2034 Dower or curtesy interests
        7. § 2035 Adjustments for certain gifts made within 3 years of decedent’s death
        8. § 2036 Transfers with retained life estate
        9. § 2037 Transfers taking effect at death
        10. § 2038 Revocable transfers
        11. § 2039 Annuities
        12. § 2040 Joint interests
        13. § 2041 Powers of appointment
        14. § 2042 Proceeds of life insurance
        15. § 2043 Transfers for insufficient consideration
        16. § 2044 Certain property for which marital deduction was previously allowed
        17. § 2045 Prior interests
        18. § 2046 Disclaimers
        Part IV TAXABLE ESTATE
        1. § 2051 Definition of taxable estate
        2. § 2052 Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848] repealed
        3. § 2053 Expenses, indebtedness, and taxes
        4. § 2054 Losses
        5. § 2055 Transfers for public, charitable, and religious uses
        6. § 2056 Bequests, etc., to surviving spouse
        7. § 2056A Qualified domestic trust
        8. § 2057 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051] repealed
        9. § 2058 State death taxes
      Subchapter B Estates of Nonresidents Not Citizens
      1. § 2101 Tax imposed
      2. § 2102 Credits against tax
      3. § 2103 Definition of gross estate
      4. § 2104 Property within the United States
      5. § 2105 Property without the United States
      6. § 2106 Taxable estate
      7. § 2107 Expatriation to avoid tax
      8. § 2108 Application of pre-1967 estate tax provisions
      Subchapter C Miscellaneous
      1. § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
      2. § 2202 Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805] repealed
      3. § 2203 Definition of executor
      4. § 2204 Discharge of fiduciary from personal liability
      5. § 2205 Reimbursement out of estate
      6. § 2206 Liability of life insurance beneficiaries
      7. § 2207 Liability of recipient of property over which decedent had power of appointment
      8. § 2207A Right of recovery in the case of certain marital deduction property
      9. § 2207B Right of recovery where decedent retained interest
      10. § 2208 Certain residents of possessions considered citizens of the United States
      11. § 2209 Certain residents of possessions considered nonresidents not citizens of the United States
      12. § 2210 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] repealed
    Chapter 12 GIFT TAX
      Subchapter A Determination of Tax Liability
      1. § 2501 Imposition of tax
      2. § 2502 Rate of tax
      3. § 2503 Taxable gifts
      4. § 2504 Taxable gifts for preceding calendar periods
      5. § 2505 Unified credit against gift tax
      Subchapter B Transfers
      1. § 2511 Transfers in general
      2. § 2512 Valuation of gifts
      3. § 2513 Gift by husband or wife to third party
      4. § 2514 Powers of appointment
      5. § 2515 Treatment of generation-skipping transfer tax
      6. § 2515A Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302] repealed
      7. § 2516 Certain property settlements
      8. § 2517 Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868] repealed
      9. § 2518 Disclaimers
      10. § 2519 Dispositions of certain life estates
      Subchapter C Deductions
      1. § 2521 Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849] repealed
      2. § 2522 Charitable and similar gifts
      3. § 2523 Gift to spouse
      4. § 2524 Extent of deductions
    Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS
      Subchapter A Tax Imposed
      1. § 2601 Tax imposed
      2. § 2602 Amount of tax
      3. § 2603 Liability for tax
      4. § 2604 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051] repealed
      Subchapter B Generation-Skipping Transfers
      1. § 2611 Generation-skipping transfer defined
      2. § 2612 Taxable termination; taxable distribution; direct skip
      3. § 2613 Skip person and non-skip person defined
      4. § 2614 Omitted] omitted
      Subchapter C Taxable Amount
      1. § 2621 Taxable amount in case of taxable distribution
      2. § 2622 Taxable amount in case of taxable termination
      3. § 2623 Taxable amount in case of direct skip
      4. § 2624 Valuation
      Subchapter D GST Exemption
      1. § 2631 GST exemption
      2. § 2632 Special rules for allocation of GST exemption
      Subchapter E Applicable Rate; Inclusion Ratio
      1. § 2641 Applicable rate
      2. § 2642 Inclusion ratio
      Subchapter F Other Definitions and Special Rules
      1. § 2651 Generation assignment
      2. § 2652 Other definitions
      3. § 2653 Taxation of multiple skips
      4. § 2654 Special rules
      Subchapter G Administration
      1. § 2661 Administration
      2. § 2662 Return requirements
      3. § 2663 Regulations
      4. § 2664 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] repealed
    Chapter 14 SPECIAL VALUATION RULES
    1. § 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships
    2. § 2702 Special valuation rules in case of transfers of interests in trusts
    3. § 2703 Certain rights and restrictions disregarded
    4. § 2704 Treatment of certain lapsing rights and restrictions
    Chapter 15 GIFTS AND BEQUESTS FROM EXPATRIATES
    1. § 2801 Imposition of tax
Subtitle C Employment Taxes
    Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT
      Subchapter A Tax on Employees
      1. § 3101 Rate of tax
      2. § 3102 Deduction of tax from wages
      Subchapter B Tax on Employers
      1. § 3111 Rate of tax
      2. § 3112 Instrumentalities of the United States
      3. § 3113 Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806] repealed
      Subchapter C General Provisions
      1. § 3121 Definitions
      2. § 3122 Federal service
      3. § 3123 Deductions as constructive payments
      4. § 3124 Estimate of revenue reduction
      5. § 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
      6. § 3126 Return and payment by governmental em­ployer
      7. § 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
      8. § 3128 Short title
      Subchapter D Credits
      1. § 3131 Credit for paid sick leave
      2. § 3132 Payroll credit for paid family leave
      3. § 3133 Special rule related to tax on employers
      4. § 3134 Employee retention credit for employers subject to closure due to COVID–19
    Chapter 22 RAILROAD RETIREMENT TAX ACT
      Subchapter A Tax on Employees
      1. § 3201 Rate of tax
      2. § 3202 Deduction of tax from compensation
      Subchapter B Tax on Employee Representatives
      1. § 3211 Rate of tax
      2. § 3212 Determination of compensation
      Subchapter C Tax on Employers
      1. § 3221 Rate of tax
      Subchapter D General Provisions
      1. § 3231 Definitions
      2. § 3232 Court jurisdiction
      3. § 3233 Short title
      Subchapter E Tier 2 Tax Rate Determination
      1. § 3241 Determination of tier 2 tax rate based on average account benefits ratio
    Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT
    1. § 3301 Rate of tax
    2. § 3302 Credits against tax
    3. § 3303 Conditions of additional credit allowance
    4. § 3304 Approval of State laws
    5. § 3305 Applicability of State law
    6. § 3306 Definitions
    7. § 3307 Deductions as constructive payments
    8. § 3308 Instrumentalities of the United States
    9. § 3309 State law coverage of services performed for nonprofit organizations or governmental entities
    10. § 3310 Judicial review
    11. § 3311 Short title
    Chapter 23A RAILROAD UNEMPLOYMENT REPAYMENT TAX
    1. § 3321 Imposition of tax
    2. § 3322 Definitions
    3. § 3323 Omitted] omitted
    Chapter 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES
    1. § 3401 Definitions
    2. § 3402 Income tax collected at source
    3. § 3403 Liability for tax
    4. § 3404 Return and payment by governmental employer
    5. § 3405 Special rules for pensions, annuities, and certain other deferred income
    6. § 3406 Backup withholding
    Chapter 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
    1. § 3501 Collection and payment of taxes
    2. § 3502 Nondeductibility of taxes in computing taxable income
    3. § 3503 Erroneous payments
    4. § 3504 Acts to be performed by agents
    5. § 3505 Liability of third parties paying or providing for wages
    6. § 3506 Individuals providing companion sitting placement services
    7. § 3507 Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403] repealed
    8. § 3508 Treatment of real estate agents and direct­ sellers
    9. § 3509 Determination of employer’s liability for certain employment taxes
    10. § 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
    11. § 3511 Certified professional employer organizations
    12. § 3512 Treatment of certain persons as employers with respect to motion picture projects
Subtitle D Miscellaneous Excise Taxes
    Chapter 31 RETAIL EXCISE TAXES
      Subchapter B Special Fuels
      1. § 4041 Imposition of tax
      2. § 4042 Tax on fuel used in commercial transportation on inland waterways
      3. § 4043 Surtax on fuel used in aircraft part of a fractional ownership program
      Subchapter C Heavy Trucks and Trailers
      1. § 4051 Imposition of tax on heavy trucks and trailers sold at retail
      2. § 4052 Definitions and special rules
      3. § 4053 Exemptions
    Chapter 32 MANUFACTURERS EXCISE TAXES
      Subchapter B Coal
      1. § 4121 Imposition of tax
      Subchapter C Certain Vaccines
      1. § 4131 Imposition of tax
      2. § 4132 Definitions and special rules
      Subchapter D Recreational Equipment
        Part I SPORTING GOODS
        1. § 4161 Imposition of tax
        2. § 4162 Definitions; treatment of certain resales
        Part III FIREARMS
        1. § 4181 Imposition of tax
        2. § 4182 Exemptions
      [Subchapter E Repealed]
      1. § 4191 Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118] repealed
      Subchapter F Special Provisions Applicable to Manufacturers Tax
      1. § 4216 Definition of price
      2. § 4217 Leases
      3. § 4218 Use by manufacturer or importer considered sale
      4. § 4219 Application of tax in case of sales by other than manufacturer or importer
      Subchapter G Exemptions, Registration, Etc.
      1. § 4221 Certain tax-free sales
      2. § 4222 Registration
      3. § 4223 Special rules relating to further manufacture
      4. § 4224 Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136] repealed
      5. § 4225 Exemption of articles manufactured or produced by Indians
      6. § 4226 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811] repealed
      7. § 4227 Cross reference
    Chapter 33 FACILITIES AND SERVICES
      Subchapter B Communications
      1. § 4251 Imposition of tax
      2. § 4252 Definitions
      3. § 4253 Exemptions
      4. § 4254 Computation of tax
      Subchapter C Transportation by Air
        Part I PERSONS
        1. § 4261 Imposition of tax
        2. § 4262 Definition of taxable transportation
        3. § 4263 Special rules
        Part II PROPERTY
        1. § 4271 Imposition of tax
        2. § 4272 Definition of taxable transportation, etc
        Part III SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
        1. § 4281 Small aircraft on nonestablished lines
        2. § 4282 Transportation by air for other members of affiliated group
        3. § 4283 Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436] repealed
      Subchapter E Special Provisions Applicable to Services and Facilities Taxes
      1. § 4291 Cases where persons receiving payment must collect tax
      2. § 4292 Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812] repealed
      3. § 4293 Exemption for United States and possessions
    Chapter 34 TAXES ON CERTAIN INSURANCE POLICIES
      Subchapter A Policies Issued By Foreign Insurers
      1. § 4371 Imposition of tax
      2. § 4372 Definitions
      3. § 4373 Exemptions
      4. § 4374 Liability for tax
      Subchapter B Insured and Self-Insured Health Plans
      1. § 4375 Health insurance
      2. § 4376 Self-insured health plans
      3. § 4377 Definitions and special rules
    Chapter 35 TAXES ON WAGERING
      Subchapter A Tax on Wagers
      1. § 4401 Imposition of tax
      2. § 4402 Exemptions
      3. § 4403 Record requirements
      4. § 4404 Territorial extent
      5. § 4405 Cross references
      Subchapter B Occupational Tax
      1. § 4411 Imposition of tax
      2. § 4412 Registration
      3. § 4413 Certain provisions made applicable
      4. § 4414 Cross references
      Subchapter C Miscellaneous Provisions
      1. § 4421 Definitions
      2. § 4422 Applicability of Federal and State laws
      3. § 4423 Inspection of books
      4. § 4424 Disclosure of wagering tax information
    Chapter 36 CERTAIN OTHER EXCISE TAXES
      Subchapter A Harbor Maintenance Tax
      1. § 4461 Imposition of tax
      2. § 4462 Definitions and special rules
      Subchapter B Transportation by Water
      1. § 4471 Imposition of tax
      2. § 4472 Definitions
      Subchapter C Remittance Transfers
      1. § 4475 Imposition of tax
      Subchapter D Tax on Use of Certain Vehicles
      1. § 4481 Imposition of tax
      2. § 4482 Definitions
      3. § 4483 Exemptions
      4. § 4484 Cross references
    Chapter 37 REPURCHASE OF CORPORATE STOCK
    1. § 4501 Repurchase of corporate stock
    [chapter 38 REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows.
    1. § 4521 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77] repealed
    Chapter 38 ENVIRONMENTAL TAXES
      Subchapter A Tax on Petroleum
      1. § 4611 Imposition of tax
      2. § 4612 Definitions and special rules
      Subchapter B Tax on Certain Chemicals
      1. § 4661 Imposition of tax
      2. § 4662 Definitions and special rules
      Subchapter C Tax on Certain Imported Substances
      1. § 4671 Imposition of tax
      2. § 4672 Definitions and special rules
      Subchapter D Ozone-Depleting Chemicals, Etc.
      1. § 4681 Imposition of tax
      2. § 4682 Definitions and special rules
    Chapter 39 REGISTRATION-REQUIRED OBLIGATIONS
    1. § 4701 Tax on issuer of registration-required obligation not in registered form
    Chapter 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
    1. § 4901 Payment of tax
    2. § 4902 Liability of partners
    3. § 4903 Liability in case of business in more than one location
    4. § 4904 Liability in case of different businesses of same ownership and location
    5. § 4905 Liability in case of death or change of location
    6. § 4906 Application of State laws
    7. § 4907 Federal agencies or instrumentalities
    Chapter 41 PUBLIC CHARITIES
    1. § 4911 Tax on excess expenditures to influence legislation
    2. § 4912 Tax on disqualifying lobbying expenditures of certain organizations
    Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
      Subchapter A Private Foundations
      1. § 4940 Excise tax based on investment income
      2. § 4941 Taxes on self-dealing
      3. § 4942 Taxes on failure to distribute income
      4. § 4943 Taxes on excess business holdings
      5. § 4944 Taxes on investments which jeopardize charitable purpose
      6. § 4945 Taxes on taxable expenditures
      7. § 4946 Definitions and special rules
      8. § 4947 Application of taxes to certain nonexempt trusts
      9. § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
      Subchapter B Black Lung Benefit Trusts
      1. § 4951 Taxes on self-dealing
      2. § 4952 Taxes on taxable expenditures
      3. § 4953 Tax on excess contributions to black lung benefit trusts
      Subchapter C Political Expenditures of Section 501(c)(3) Organizations
      1. § 4955 Taxes on political expenditures of section 501(c)(3) organizations
      Subchapter D Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
      1. § 4958 Taxes on excess benefit transactions
      2. § 4959 Taxes on failures by hospital organizations
      3. § 4960 Tax on excess tax-exempt organization executive compensation
      Subchapter E Abatement of First and Second Tier Taxes in Certain Cases
      1. § 4961 Abatement of second tier taxes where there is correction
      2. § 4962 Abatement of first tier taxes in certain cases
      3. § 4963 Definitions
      Subchapter F Tax Shelter Transactions
      1. § 4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
      Subchapter G Donor Advised Funds
      1. § 4966 Taxes on taxable distributions
      2. § 4967 Taxes on prohibited benefits
      Subchapter H Excise Tax Based on Investment Income of Private Colleges and Universities
      1. § 4968 Excise tax based on investment income of private colleges and universities
    Chapter 43 QUALIFIED PENSION, ETC., PLANS
    1. § 4971 Taxes on failure to meet minimum funding standards
    2. § 4972 Tax on nondeductible contributions to qualified employer plans
    3. § 4973 Tax on excess contributions to certain tax-favored accounts and annuities
    4. § 4974 Excise tax on certain accumulations in qualified retirement plans
    5. § 4975 Tax on prohibited transactions
    6. § 4976 Taxes with respect to funded welfare benefit plans
    7. § 4977 Tax on certain fringe benefits provided by an employer
    8. § 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
    9. § 4978A Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353] repealed
    10. § 4978B Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834] repealed
    11. § 4979 Tax on certain excess contributions
    12. § 4979A Tax on certain prohibited allocations of qualified securities
    13. § 4980 Tax on reversion of qualified plan assets to employer
    14. § 4980A Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948] repealed
    15. § 4980B Failure to satisfy continuation coverage requirements of group health plans
    16. § 4980C Requirements for issuers of qualified long-term care insurance contracts
    17. § 4980D Failure to meet certain group health plan requirements
    18. § 4980E Failure of employer to make comparable Archer MSA contributions
    19. § 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
    20. § 4980G Failure of employer to make comparable health savings account contributions
    21. § 4980H Shared responsibility for employers regarding health coverage
    22. § 4980I Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] repealed
    Chapter 44 QUALIFIED INVESTMENT ENTITIES
    1. § 4981 Excise tax on undistributed income of real estate investment trusts
    2. § 4982 Excise tax on undistributed income of regulated investment companies
    Chapter 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES
    1. § 4985 Stock compensation of insiders in expatriated corporations
    Chapter 46 GOLDEN PARACHUTE PAYMENTS
    1. § 4999 Golden parachute payments
    Chapter 47 CERTAIN GROUP HEALTH PLANS
    1. § 5000 Certain group health plans
    Chapter 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
    1. § 5000A Requirement to maintain minimum essential coverage
    Chapter 49 COSMETIC SERVICES
    1. § 5000B Imposition of tax on indoor tanning services
    Chapter 50 FOREIGN PROCUREMENT
    1. § 5000C Imposition of tax on certain foreign procurement
    Chapter 50A DESIGNATED DRUGS
    1. § 5000D Designated drugs during noncompliance periods
Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
    Chapter 51 DISTILLED SPIRITS, WINES, AND BEER
      Subchapter A Gallonage and Occupational Taxes
        Part I GALLONAGE TAXES
          Subpart A Distilled Spirits
          1. § 5001 Imposition, rate, and attachment of tax
          2. § 5002 Definitions
          3. § 5003 Cross references to exemptions, etc
          4. § 5004 Lien for tax
          5. § 5005 Persons liable for tax
          6. § 5006 Determination of tax
          7. § 5007 Collection of tax on distilled spirits
          8. § 5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
          9. § 5009 Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281] repealed
          10. § 5010 Credit for wine content and for flavors content
          11. § 5011 Income tax credit for average cost of carrying excise tax
          Subpart C Wines
          1. § 5041 Imposition and rate of tax
          2. § 5042 Exemption from tax
          3. § 5043 Collection of taxes on wines
          4. § 5044 Refund of tax on wine
          5. § 5045 Cross references
          Subpart D Beer
          1. § 5051 Imposition and rate of tax
          2. § 5052 Definitions
          3. § 5053 Exemptions
          4. § 5054 Determination and collection of tax on beer
          5. § 5055 Drawback of tax
          6. § 5056 Refund and credit of tax, or relief from lia­bility
          Subpart E General Provisions
          1. § 5061 Method of collecting tax
          2. § 5062 Refund and drawback in case of exportation
          3. § 5063 Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150] repealed
          4. § 5064 Losses resulting from disaster, vandalism, or malicious mischief
          5. § 5065 Territorial extent of law
          6. § 5066 Distilled spirits for use of foreign embassies, legations, etc
          7. § 5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
          8. § 5068 Cross reference
        Part II MISCELLANEOUS PROVISIONS
          Subpart A Manufacturers of Stills
          1. § 5101 Notice of manufacture of still; notice of set up of still
          2. § 5102 Definition of manufacturer of stills
          Subpart B Nonbeverage Domestic Drawback Claimants
          1. § 5111 Eligibility
          2. § 5112 Registration and regulation
          3. § 5113 Investigation of claims
          4. § 5114 Drawback
          Subpart C Recordkeeping and Registration by Dealers
          1. § 5121 Recordkeeping by wholesale dealers
          2. § 5122 Recordkeeping by retail dealers
          3. § 5123 Preservation and inspection of records, and entry of premises for inspection
          4. § 5124 Registration by dealers
          Subpart D Other Provisions
          1. § 5131 Packaging distilled spirits for industrial uses
          2. § 5132 Prohibited purchases by dealers
      Subchapter B Qualification Requirements for Distilled Spirits Plants
      1. § 5171 Establishment
      2. § 5172 Application
      3. § 5173 Bonds
      4. § 5174 Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282] repealed
      5. § 5175 Export bonds
      6. § 5176 New or renewed bonds
      7. § 5177 Other provisions relating to bonds
      8. § 5178 Premises of distilled spirits plants
      9. § 5179 Registration of stills
      10. § 5180 Signs
      11. § 5181 Distilled spirits for fuel use
      12. § 5182 Cross references
      Subchapter C Operation of Distilled Spirits Plants
        Part I GENERAL PROVISIONS
        1. § 5201 Regulation of operations
        2. § 5202 Supervision of operations
        3. § 5203 Entry and examination of premises
        4. § 5204 Gauging
        5. § 5205 Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820] repealed
        6. § 5206 Containers
        7. § 5207 Records and reports
        Part II OPERATIONS ON BONDED PREMISES
          Subpart A General
          1. § 5211 Production and entry of distilled spirits
          2. § 5212 Transfer of distilled spirits between bonded premises
          3. § 5213 Withdrawal of distilled spirits from bonded premises on determination of tax
          4. § 5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
          5. § 5215 Return of tax determined distilled spirits to bonded premises
          6. § 5216 Regulation of operations
          Subpart B Production
          1. § 5221 Commencement, suspension, and resumption of operations
          2. § 5222 Production, receipt, removal, and use of distilling materials
          3. § 5223 Redistillation of spirits, articles, and residues
          Subpart C Storage
          1. § 5231 Entry for deposit
          2. § 5232 Imported distilled spirits
          3. § 5233 Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286] repealed
          4. § 5234 Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286] repealed
          5. § 5235 Bottling of alcohol for industrial purposes
          6. § 5236 Discontinuance of storage facilities and transfer of distilled spirits
          Subpart D Denaturation
          1. § 5241 Authority to denature
          2. § 5242 Denaturing materials
          3. § 5243 Sale of abandoned spirits for denaturation without collection of tax
          4. § 5244 Cross references
      Subchapter D Industrial Use of Distilled Spirits
      1. § 5271 Permits
      2. § 5272 Bonds
      3. § 5273 Sale, use, and recovery of denatured distilled spirits
      4. § 5274 Applicability of other laws
      5. § 5275 Records and reports
      6. § 5276 Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953] repealed
      Subchapter E General Provisions Relating to Distilled Spirits
        Part I RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
        1. § 5291 General
        Part II REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
        1. § 5301 General
        Part III MISCELLANEOUS PROVISIONS
        1. § 5311 Detention of containers
        2. § 5312 Production and use of distilled spirits for experimental research
        3. § 5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
        4. § 5314 Special applicability of certain provisions
        5. § 5315 Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820] repealed
      Subchapter F Bonded and Taxpaid Wine Premises
        Part I ESTABLISHMENT
        1. § 5351 Bonded wine cellar
        2. § 5352 Taxpaid wine bottling house
        3. § 5353 Bonded wine warehouse
        4. § 5354 Bond
        5. § 5355 General provisions relating to bonds
        6. § 5356 Application
        7. § 5357 Premises
        Part II OPERATIONS
        1. § 5361 Bonded wine cellar operations
        2. § 5362 Removals of wine from bonded wine cellars
        3. § 5363 Taxpaid wine bottling house operations
        4. § 5364 Wine imported in bulk
        5. § 5365 Segregation of operations
        6. § 5366 Supervision
        7. § 5367 Records
        8. § 5368 Gauging and marking
        9. § 5369 Inventories
        10. § 5370 Losses
        11. § 5371 Insurance coverage, etc
        12. § 5372 Sampling
        13. § 5373 Wine spirits
        Part III CELLAR TREATMENT AND CLASSIFICATION OF WINE
        1. § 5381 Natural wine
        2. § 5382 Cellar treatment of natural wine
        3. § 5383 Amelioration and sweetening limitations for natural grape wines
        4. § 5384 Amelioration and sweetening limitations for natural fruit and berry wines
        5. § 5385 Specially sweetened natural wines
        6. § 5386 Special natural wines
        7. § 5387 Agricultural wines
        8. § 5388 Designation of wines
        Part IV GENERAL
        1. § 5391 Exemption from distilled spirits taxes
        2. § 5392 Definitions
      Subchapter G Breweries
        Part I ESTABLISHMENT
        1. § 5401 Qualifying documents
        2. § 5402 Definitions
        3. § 5403 Cross references
        Part II OPERATIONS
        1. § 5411 Use of brewery
        2. § 5412 Removal of beer in containers or by pipeline
        3. § 5413 Brewers procuring beer from other brewers
        4. § 5414 Transfer of beer between bonded facilities
        5. § 5415 Records and returns
        6. § 5416 Definitions of package and packaging
        7. § 5417 Pilot brewing plants
        8. § 5418 Beer imported in bulk
      Subchapter H Miscellaneous Plants and Warehouses
        Part I VINEGAR PLANTS
        1. § 5501 Establishment
        2. § 5502 Qualification
        3. § 5503 Construction and equipment
        4. § 5504 Operation
        5. § 5505 Applicability of provisions of this chapter
        Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
        1. § 5511 Establishment and operation
        2. § 5512 Control of products after manufacture
      Subchapter I Miscellaneous General Provisions
      1. § 5551 General provisions relating to bonds
      2. § 5552 Installation of meters, tanks, and other apparatus
      3. § 5553 Supervision of premises and operations
      4. § 5554 Pilot operations
      5. § 5555 Records, statements, and returns
      6. § 5556 Regulations
      7. § 5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
      8. § 5558 Authority of enforcement officers
      9. § 5559 Determinations
      10. § 5560 Other provisions applicable
      11. § 5561 Exemptions to meet the requirements of the national defense
      12. § 5562 Exemptions from certain requirements in cases of disaster
      Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors
        Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS
        1. § 5601 Criminal penalties
        2. § 5602 Penalty for tax fraud by distiller
        3. § 5603 Penalty relating to records, returns, and reports
        4. § 5604 Penalties relating to marks, brands, and containers
        5. § 5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
        6. § 5606 Penalty relating to containers of distilled spirits
        7. § 5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
        8. § 5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
        9. § 5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
        10. § 5610 Disposal of forfeited equipment and material for distilling
        11. § 5611 Release of distillery before judgment
        12. § 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
        13. § 5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
        14. § 5614 Burden of proof in cases of seizure of spirits
        15. § 5615 Property subject to forfeiture
        Part II PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
        1. § 5661 Penalty and forfeiture for violation of laws and regulations relating to wine
        2. § 5662 Penalty for alteration of wine labels
        3. § 5663 Cross reference
        Part III PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
        1. § 5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
        2. § 5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
        3. § 5673 Forfeiture for flagrant and willful removal of beer without taxpayment
        4. § 5674 Penalty for unlawful production or removal of beer
        5. § 5675 Penalty for intentional removal or defacement of brewer’s marks and brands
        6. § 5676 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822] repealed
        Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
        1. § 5681 Penalty relating to signs
        2. § 5682 Penalty for breaking locks or gaining access
        3. § 5683 Penalty and forfeiture for removal of liquors under improper brands
        4. § 5684 Penalties relating to the payment and collection of liquor taxes
        5. § 5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
        6. § 5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
        7. § 5687 Penalty for offenses not specifically covered
        8. § 5688 Disposition and release of seized property
        9. § 5689 Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822] repealed
        10. § 5690 Definition of the term “person”
        [part V REPEALED]
        1. § 5691 Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956] repealed
        2. § 5692 Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235] repealed
    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
      1. § 5701 Rate of tax
      2. § 5702 Definitions
      3. § 5703 Liability for tax and method of payment
      4. § 5704 Exemption from tax
      5. § 5705 Credit, refund, or allowance of tax
      6. § 5706 Drawback of tax
      7. § 5707 Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150] repealed
      8. § 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
      1. § 5711 Bond
      2. § 5712 Application for permit
      3. § 5713 Permit
      Subchapter C Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
      1. § 5721 Inventories
      2. § 5722 Reports
      3. § 5723 Packages, marks, labels, and notices
      Subchapter D Occupational Tax
      1. § 5731 Imposition and rate of tax
      2. § 5732 Payment of tax
      3. § 5733 Provisions relating to liability for occupational taxes
      4. § 5734 Application of State laws
      Subchapter E Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
      1. § 5741 Records to be maintained
      Subchapter F General Provisions
      1. § 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
      2. § 5752 Restrictions relating to marks, labels, notices, and packages
      3. § 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
      4. § 5754 Restriction on importation of previously exported tobacco products
      Subchapter G Penalties and Forfeitures
      1. § 5761 Civil penalties
      2. § 5762 Criminal penalties
      3. § 5763 Forfeitures
    Chapter 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
      Subchapter A Taxes
        Part I SPECIAL (OCCUPATIONAL) TAXES
        1. § 5801 Imposition of tax
        2. § 5802 Registration of importers, manufacturers, and dealers
        Part II TAX ON TRANSFERRING FIREARMS
        1. § 5811 Transfer tax
        2. § 5812 Transfers
        Part III TAX ON MAKING FIREARMS
        1. § 5821 Making tax
        2. § 5822 Making
      Subchapter B General Provisions and Exemptions
        Part I GENERAL PROVISIONS
        1. § 5841 Registration of firearms
        2. § 5842 Identification of firearms
        3. § 5843 Records and returns
        4. § 5844 Importation
        5. § 5845 Definitions
        6. § 5846 Other laws applicable
        7. § 5847 Effect on other laws
        8. § 5848 Restrictive use of information
        9. § 5849 Citation of chapter
        Part II EXEMPTIONS
        1. § 5851 Special (occupational) tax exemption
        2. § 5852 General transfer and making tax exemption
        3. § 5853 Transfer and making tax exemption available to certain governmental entities
        4. § 5854 Exportation of firearms exempt from transfer tax
      Subchapter C Prohibited Acts
      1. § 5861 Prohibited acts
      Subchapter D Penalties and Forfeitures
      1. § 5871 Penalties
      2. § 5872 Forfeitures
    Chapter 54 GREENMAIL
    1. § 5881 Greenmail
    Chapter 55 STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
    1. § 5891 Structured settlement factoring transactions
Subtitle F Procedure and Administration
    Chapter 61 INFORMATION AND RETURNS
      Subchapter A Returns and Records
        Part I RECORDS, STATEMENTS, AND SPECIAL RETURNS
        1. § 6001 Notice or regulations requiring records, statements, and special returns
        Part II TAX RETURNS OR STATEMENTS
          Subpart A General Requirement
          1. § 6011 General requirement of return, statement, or list
          Subpart B Income Tax Returns
          1. § 6012 Persons required to make returns of income
          2. § 6013 Joint returns of income tax by husband and wife
          3. § 6014 Income tax return—tax not computed by taxpayer
          4. § 6015 Relief from joint and several liability on joint return
          5. § 6016 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] repealed
          6. § 6017 Self-employment tax returns
          7. § 6017A Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393] repealed
          Subpart C Estate and Gift Tax Returns
          1. § 6018 Estate tax returns
          2. § 6019 Gift tax returns
          Subpart D Miscellaneous Provisions
          1. § 6020 Returns prepared for or executed by Secretary
          2. § 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
        Part III INFORMATION RETURNS
          Subpart A Information Concerning Persons Subject to Special Provisions
          1. § 6031 Return of partnership income
          2. § 6032 Returns of banks with respect to common trust funds
          3. § 6033 Returns by exempt organizations
          4. § 6034 Returns by certain trusts
          5. § 6034A Information to beneficiaries of estates and trusts
          6. § 6035 Basis information to persons acquiring property from decedent
          7. § 6036 Notice of qualification as executor or receiver
          8. § 6037 Return of S corporation
          9. § 6038 Information reporting with respect to certain foreign corporations and partnerships
          10. § 6038A Information with respect to certain foreign-owned corporations Explained
          11. § 6038B Notice of certain transfers to foreign persons
          12. § 6038C Information with respect to foreign corporations engaged in U.S. business
          13. § 6038D Information with respect to foreign financial assets
          14. § 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
          15. § 6039 Returns required in connection with certain options
          16. § 6039A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299] repealed
          17. § 6039B Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658] repealed
          18. § 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
          19. § 6039D Returns and records with respect to certain fringe benefit plans
          20. § 6039E Information concerning resident status
          21. § 6039F Notice of large gifts received from foreign persons
          22. § 6039G Information on individuals losing United States citizenship
          23. § 6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
          24. § 6039I Returns and records with respect to employer-owned life insurance contracts
          25. § 6039J Information reporting with respect to Commodity Credit Corporation transactions
          26. § 6039K Returns with respect to qualified opportunity funds and qualified rural opportunity funds
          27. § 6039L Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
          28. § 6040 Cross references
          Subpart B Information Concerning Transactions With Other Persons
          1. § 6041 Information at source
          2. § 6041A Returns regarding payments of remuneration for services and direct sales
          3. § 6042 Returns regarding payments of dividends and corporate earnings and profits
          4. § 6043 Liquidating, etc., transactions
          5. § 6043A Returns relating to taxable mergers and acquisitions
          6. § 6044 Returns regarding payments of patronage dividends
          7. § 6045 Returns of brokers
          8. § 6045A Information required in connection with transfers of covered securities to brokers
          9. § 6045B Returns relating to actions affecting basis of specified securities
          10. § 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
          11. § 6046A Returns as to interests in foreign partnerships
          12. § 6047 Information relating to certain trusts and annuity plans
          13. § 6048 Information with respect to certain foreign trusts
          14. § 6049 Returns regarding payments of interest
          15. § 6050 Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276] repealed
          16. § 6050A Reporting requirements of certain fishing boat operators
          17. § 6050B Returns relating to unemployment compensation
          18. § 6050C Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323] repealed
          19. § 6050D Returns relating to energy grants and financing
          20. § 6050E State and local income tax refunds
          21. § 6050F Returns relating to social security benefits
          22. § 6050G Returns relating to certain railroad retirement benefits
          23. § 6050H Returns relating to mortgage interest received in trade or business from individuals
          24. § 6050I Returns relating to cash received in trade or business, etc
          25. § 6050J Returns relating to foreclosures and abandonments of security
          26. § 6050K Returns relating to exchanges of certain partnership interests
          27. § 6050L Returns relating to certain donated property
          28. § 6050M Returns relating to persons receiving contracts from Federal executive agencies
          29. § 6050N Returns regarding payments of royalties
          30. § 6050P Returns relating to the cancellation of indebtedness by certain entities
          31. § 6050Q Certain long-term care benefits
          32. § 6050R Returns relating to certain purchases of fish
          33. § 6050S Returns relating to higher education tuition and related expenses
          34. § 6050T Returns relating to credit for health insurance costs of eligible individuals
          35. § 6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements
          36. § 6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
          37. § 6050W Returns relating to payments made in settlement of payment card and third party network transactions
          38. § 6050X Information with respect to certain fines, penalties, and other amounts
          39. § 6050Y Returns relating to certain life insurance contract transactions
          40. § 6050Z Reports relating to long-term care premium statements
          41. § 6050AA Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
          Subpart C Information Regarding Wages Paid Employees
          1. § 6051 Receipts for employees
          2. § 6052 Returns regarding payment of wages in the form of group-term life insurance
          3. § 6053 Reporting of tips
          Subpart D Information Regarding Health Insurance Coverage
          1. § 6055 Reporting of health insurance coverage
          2. § 6056 Certain employers required to report on health insurance coverage
          Subpart E Registration of and Information Concerning Pension, Etc., Plans
          1. § 6057 Annual registration, etc
          2. § 6058 Information required in connection with certain plans of deferred compensation
          3. § 6059 Periodic report of actuary
          Subpart F Information Concerning Tax Return Preparers
          1. § 6060 Information returns of tax return preparers
        Part IV SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
        1. § 6061 Signing of returns and other documents
        2. § 6062 Signing of corporation returns
        3. § 6063 Signing of partnership returns
        4. § 6064 Signature presumed authentic
        5. § 6065 Verification of returns
        Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS
        1. § 6071 Time for filing returns and other documents
        2. § 6072 Time for filing income tax returns
        3. § 6073 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792] repealed
        4. § 6074 Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] repealed
        5. § 6075 Time for filing estate and gift tax returns
        6. § 6076 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323] repealed
        Part VI EXTENSION OF TIME FOR FILING RETURNS
        1. § 6081 Extension of time for filing returns
        Part VII PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
        1. § 6091 Place for filing returns or other documents
        Part VIII DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
        1. § 6096 Designation by individuals
      Subchapter B Miscellaneous Provisions
      1. § 6101 Period covered by returns or other documents
      2. § 6102 Computations on returns or other documents
      3. § 6103 Confidentiality and disclosure of returns and return information
      4. § 6104 Publicity of information required from certain exempt organizations and certain trusts
      5. § 6105 Confidentiality of information arising under treaty obligations
      6. § 6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688] repealed
      7. § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
      8. § 6108 Statistical publications and studies
      9. § 6109 Identifying numbers
      10. § 6110 Public inspection of written determinations
      11. § 6111 Disclosure of reportable transactions
      12. § 6112 Material advisors of reportable transactions must keep lists of advisees, etc
      13. § 6113 Disclosure of nondeductibility of contributions
      14. § 6114 Treaty-based return positions
      15. § 6115 Disclosure related to quid pro quo contributions
      16. § 6116 Requirement for prisons located in United States to provide information for tax administration
      17. § 6117 Cross reference
    Chapter 62 TIME AND PLACE FOR PAYING TAX
      Subchapter A Place and Due Date for Payment of Tax
      1. § 6151 Time and place for paying tax shown on returns
      2. § 6152 Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714] repealed
      3. § 6153 Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792] repealed
      4. § 6154 Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429] repealed
      5. § 6155 Payment on notice and demand
      6. § 6156 Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622] repealed
      7. § 6157 Payment of Federal unemployment tax on quarterly or other time period basis
      8. § 6158 Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521] repealed
      9. § 6159 Agreements for payment of tax liability in installments
      Subchapter B Extensions of Time for Payment
      1. § 6161 Extension of time for paying tax
      2. § 6162 Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825] repealed
      3. § 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
      4. § 6164 Extension of time for payment of taxes by corporations expecting carrybacks
      5. § 6165 Bonds where time to pay tax or deficiency has been extended
      6. § 6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
      7. § 6166A Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315] repealed
      8. § 6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
    Chapter 63 ASSESSMENT
      Subchapter A In General
      1. § 6201 Assessment authority
      2. § 6202 Establishment by regulations of mode or time of assessment
      3. § 6203 Method of assessment
      4. § 6204 Supplemental assessments
      5. § 6205 Special rules applicable to certain employment taxes
      6. § 6206 Special rules applicable to excessive claims under certain sections
      7. § 6207 Cross references
      Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
      1. § 6211 Definition of a deficiency
      2. § 6212 Notice of deficiency
      3. § 6213 Restrictions applicable to deficiencies; petition to Tax Court
      4. § 6214 Determinations by Tax Court
      5. § 6215 Assessment of deficiency found by Tax Court
      6. § 6216 Cross references
      Subchapter C Treatment of Partnerships
        Part I IN GENERAL
        1. § 6221 Determination at partnership level
        2. § 6222 Partner’s return must be consistent with partnership return
        3. § 6223 Partners bound by actions of partnership
        Part II PARTNERSHIP ADJUSTMENTS
        1. § 6225 Partnership adjustment by Secretary
        2. § 6226 Alternative to payment of imputed underpayment by partnership
        3. § 6227 Administrative adjustment request by partnership
        Part III PROCEDURE
        1. § 6231 Notice of proceedings and adjustment
        2. § 6232 Assessment, collection, and payment
        3. § 6233 Interest and penalties
        4. § 6234 Judicial review of partnership adjustment
        5. § 6235 Period of limitations on making adjustments
        Part IV DEFINITIONS AND SPECIAL RULES
        1. § 6241 Definitions and special rules
    Chapter 64 COLLECTION
      Subchapter A General Provisions
      1. § 6301 Collection authority
      2. § 6302 Mode or time of collection
      3. § 6303 Notice and demand for tax
      4. § 6304 Fair tax collection practices
      5. § 6305 Collection of certain liability
      6. § 6306 Qualified tax collection contracts
      7. § 6307 Special compliance personnel program account
      Subchapter B Receipt of Payment
      1. § 6311 Payment of tax by commercially acceptable means
      2. § 6312 Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5] repealed
      3. § 6313 Fractional parts of a cent
      4. § 6314 Receipt for taxes
      5. § 6315 Payments of estimated income tax
      6. § 6316 Payment by foreign currency
      7. § 6317 Payments of Federal unemployment tax for calendar quarter
      Subchapter C Lien for Taxes
        Part I DUE PROCESS FOR LIENS
        1. § 6320 Notice and opportunity for hearing upon filing of notice of lien
        Part II LIENS
        1. § 6321 Lien for taxes
        2. § 6322 Period of lien
        3. § 6323 Validity and priority against certain persons
        4. § 6324 Special liens for estate and gift taxes
        5. § 6324A Special lien for estate tax deferred under section 6166
        6. § 6324B Special lien for additional estate tax attributable to farm, etc., valuation
        7. § 6325 Release of lien or discharge of property
        8. § 6326 Administrative appeal of liens
        9. § 6327 Cross references
      Subchapter D Seizure of Property for Collection of Taxes
        Part I DUE PROCESS FOR COLLECTIONS
        1. § 6330 Notice and opportunity for hearing before levy
        Part II LEVY
        1. § 6331 Levy and distraint
        2. § 6332 Surrender of property subject to levy
        3. § 6333 Production of books
        4. § 6334 Property exempt from levy
        5. § 6335 Sale of seized property
        6. § 6336 Sale of perishable goods
        7. § 6337 Redemption of property
        8. § 6338 Certificate of sale; deed of real property
        9. § 6339 Legal effect of certificate of sale of personal property and deed of real property
        10. § 6340 Records of sale
        11. § 6341 Expense of levy and sale
        12. § 6342 Application of proceeds of levy
        13. § 6343 Authority to release levy and return property
        14. § 6344 Cross references
    Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
      Subchapter A Procedure in General
      1. § 6401 Amounts treated as overpayments
      2. § 6402 Authority to make credits or refunds
      3. § 6403 Overpayment of installment
      4. § 6404 Abatements
      5. § 6405 Reports of refunds and credits
      6. § 6406 Prohibition of administrative review of decisions
      7. § 6407 Date of allowance of refund or credit
      8. § 6408 State escheat laws not to apply
      9. § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs
      Subchapter B Rules of Special Application
      1. § 6411 Tentative carryback and refund adjustments
      2. § 6412 Floor stocks refunds
      3. § 6413 Special rules applicable to certain employment taxes
      4. § 6414 Income tax withheld
      5. § 6415 Credits or refunds to persons who collected certain taxes
      6. § 6416 Certain taxes on sales and services
      7. § 6417 Elective payment of applicable credits
      8. § 6418 Transfer of certain credits
      9. § 6419 Excise tax on wagering
      10. § 6420 Gasoline used on farms
      11. § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
      12. § 6422 Cross references
      13. § 6423 Conditions to allowance in the case of alcohol and tobacco taxes
      14. § 6424 Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181] repealed
      15. § 6425 Adjustment of overpayment of estimated income tax by corporation
      16. § 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
      17. § 6427 Fuels not used for taxable purposes
      18. § 6428 2020 recovery rebates for individuals
      19. § 6428A Additional 2020 recovery rebates for individuals
      20. § 6428B 2021 recovery rebates to individuals
      21. § 6429 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054] repealed
      22. § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
      23. § 6431 Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138] repealed
      24. § 6432 Continuation coverage premium assistance
      25. § 6433 Saver’s Match
      26. § 6434 Trump accounts contribution pilot program
      27. § 6435 Dyed fuel
    Chapter 66 LIMITATIONS
      Subchapter A Limitations on Assessment and Collection
      1. § 6501 Limitations on assessment and collection
      2. § 6502 Collection after assessment
      3. § 6503 Suspension of running of period of limitation
      4. § 6504 Cross references
      Subchapter B Limitations on Credit or Refund
      1. § 6511 Limitations on credit or refund
      2. § 6512 Limitations in case of petition to Tax Court
      3. § 6513 Time return deemed filed and tax considered paid
      4. § 6514 Credits or refunds after period of limitation
      5. § 6515 Cross references
      Subchapter C Mitigation of Effect of Period of Limitations
      1. § 6521 Mitigation of effect of limitation in case of related taxes under different chapters
      Subchapter D Periods of Limitation in Judicial Proceedings
      1. § 6531 Periods of limitation on criminal prosecutions
      2. § 6532 Periods of limitation on suits
      3. § 6533 Cross references
    Chapter 67 INTEREST
      Subchapter A Interest on Underpayments
      1. § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
      2. § 6602 Interest on erroneous refund recoverable by suit
      3. § 6603 Deposits made to suspend running of interest on potential underpayments, etc
      Subchapter B Interest on Overpayments
      1. § 6611 Interest on overpayments
      2. § 6612 Cross references
      Subchapter C Determination of Interest Rate; Compounding of Interest
      1. § 6621 Determination of rate of interest
      2. § 6622 Interest compounded daily
      Subchapter D Notice Requirements
      1. § 6631 Notice requirements
    Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
      Subchapter A Additions to the Tax and Additional Amounts
        Part I GENERAL PROVISIONS
        1. § 6651 Failure to file tax return or to pay tax
        2. § 6652 Failure to file certain information returns, registration statements, etc
        3. § 6653 Failure to pay stamp tax
        4. § 6654 Failure by individual to pay estimated income tax Explained
        5. § 6655 Failure by corporation to pay estimated income tax
        6. § 6656 Failure to make deposit of taxes
        7. § 6657 Bad checks
        8. § 6658 Coordination with title 11
        9. § 6659 Improper claim for Trump account contribution pilot program credit
        Part III APPLICABLE RULES
        1. § 6665 Applicable rules
      Subchapter B Assessable Penalties
        Part I GENERAL PROVISIONS
        1. § 6671 Rules for application of assessable penalties
        2. § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
        3. § 6673 Sanctions and costs awarded by courts
        4. § 6674 Fraudulent statement or failure to furnish statement to employee
        5. § 6675 Excessive claims with respect to the use of certain fuels
        6. § 6676 Erroneous claim for refund or credit
        7. § 6677 Failure to file information with respect to certain foreign trusts
        8. § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740] repealed
        9. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
        10. § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817] repealed
        11. § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817] repealed
        12. § 6682 False information with respect to withholding
        13. § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626] repealed
        14. § 6684 Assessable penalties with respect to liability for tax under chapter 42
        15. § 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
        16. § 6686 Failure to file returns or supply information by DISC or former FSC
        17. § 6687 Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393] repealed
        18. § 6688 Assessable penalties with respect to information required to be furnished under section 7654
        19. § 6689 Failure to file notice of redetermination of foreign tax
        20. § 6690 Fraudulent statement or failure to furnish statement to plan participant
        21. § 6691 Reserved] reserved
        22. § 6692 Failure to file actuarial report
        23. § 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
        24. § 6694 Understatement of taxpayer’s liability by tax return preparer
        25. § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
        26. § 6695B Penalty for substantial misstatements on certification provided by supplier
        27. § 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
        28. § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
        29. § 6697 Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554] repealed
        30. § 6698 Failure to file partnership return
        31. § 6698A Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299] repealed
        32. § 6699 Failure to file S corporation return
        33. § 6700 Promoting abusive tax shelters, etc
        34. § 6701 Penalties for aiding and abetting understatement of tax liability
        35. § 6702 Frivolous tax submissions
        36. § 6703 Rules applicable to penalties under sections 6700, 6701, and 6702
        37. § 6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
        38. § 6705 Failure by broker to provide notice to payors
        39. § 6706 Original issue discount information requirements
        40. § 6707 Failure to furnish information regarding reportable transactions
        41. § 6707A Penalty for failure to include reportable transaction information with return
        42. § 6708 Failure to maintain lists of advisees with respect to reportable transactions
        43. § 6709 Penalties with respect to mortgage credit certificates
        44. § 6710 Failure to disclose that contributions are nondeductible
        45. § 6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
        46. § 6712 Failure to disclose treaty-based return positions
        47. § 6713 Disclosure or use of information by preparers of returns
        48. § 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
        49. § 6715 Dyed fuel sold for use or used in taxable use, etc
        50. § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
        51. § 6716 Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300] repealed
        52. § 6717 Refusal of entry
        53. § 6718 Failure to display tax registration on vessels
        54. § 6719 Failure to register or reregister
        55. § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
        56. § 6720A Penalty with respect to certain adulterated fuels
        57. § 6720B Fraudulent identification of exempt use property
        58. § 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
        Part II FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
        1. § 6721 Failure to file correct information returns
        2. § 6722 Failure to furnish correct payee statements
        3. § 6723 Failure to comply with other information reporting requirements
        4. § 6724 Waiver; definitions and special rules
        5. § 6725 Failure to report information under section 4101
        6. § 6726 Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
      Subchapter C Procedural Requirements
      1. § 6751 Procedural requirements
    Chapter 69 GENERAL PROVISIONS RELATING TO STAMPS
    1. § 6801 Authority for establishment, alteration, and distribution
    2. § 6802 Supply and distribution
    3. § 6803 Accounting and safeguarding
    4. § 6804 Attachment and cancellation
    5. § 6805 Redemption of stamps
    6. § 6806 Occupational tax stamps
    7. § 6807 Stamping, marking, and branding seized goods
    8. § 6808 Special provisions relating to stamps
    Chapter 70 JEOPARDY, RECEIVERSHIPS, ETC.
      Subchapter A Jeopardy
        Part I TERMINATION OF TAXABLE YEAR
        1. § 6851 Termination assessments of income tax
        2. § 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
        Part II JEOPARDY ASSESSMENTS
        1. § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
        2. § 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
        3. § 6863 Stay of collection of jeopardy assessments
        4. § 6864 Termination of extended period for payment in case of carryback
        Part III SPECIAL RULES WITH RESPECT TO CERTAIN CASH
        1. § 6867 Presumptions where owner of large amount of cash is not identified
      Subchapter B Receiverships, Etc.
      1. § 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc
      2. § 6872 Suspension of period on assessment
      3. § 6873 Unpaid claims
    Chapter 71 TRANSFEREES AND FIDUCIARIES
    1. § 6901 Transferred assets transferred
    2. § 6902 Provisions of special application to transferees
    3. § 6903 Notice of fiduciary relationship
    4. § 6904 Prohibition of injunctions
    5. § 6905 Discharge of executor from personal liability for decedent’s income and gift taxes
    Chapter 72 LICENSING AND REGISTRATION
      Subchapter A Licensing
      1. § 7001 Collection of foreign items
      Subchapter B Registration
      1. § 7011 Registration—persons paying a special tax
      2. § 7012 Cross references
    Chapter 73 BONDS
    1. § 7101 Form of bonds
    2. § 7102 Single bond in lieu of multiple bonds
    3. § 7103 Cross references—Other provisions for bonds
    Chapter 74 CLOSING AGREEMENTS AND COMPROMISES
    1. § 7121 Closing agreements
    2. § 7122 Compromises
    3. § 7123 Appeals dispute resolution procedures
    4. § 7124 Cross references
    Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
      Subchapter A Crimes
        Part I GENERAL PROVISIONS
        1. § 7201 Attempt to evade or defeat tax
        2. § 7202 Willful failure to collect or pay over tax
        3. § 7203 Willful failure to file return, supply information, or pay tax
        4. § 7204 Fraudulent statement or failure to make statement to employees
        5. § 7205 Fraudulent withholding exemption certificate or failure to supply information
        6. § 7206 Fraud and false statements
        7. § 7207 Fraudulent returns, statements, or other documents
        8. § 7208 Offenses relating to stamps
        9. § 7209 Unauthorized use or sale of stamps
        10. § 7210 Failure to obey summons
        11. § 7211 False statements to purchasers or lessees relating to tax
        12. § 7212 Attempts to interfere with administration of internal revenue laws
        13. § 7213 Unauthorized disclosure of information
        14. § 7213A Unauthorized inspection of returns or return information
        15. § 7214 Offenses by officers and employees of the United States
        16. § 7215 Offenses with respect to collected taxes
        17. § 7216 Disclosure or use of information by preparers of returns
        18. § 7217 Prohibition on executive branch influence over taxpayer audits and other investigations
        Part II PENALTIES APPLICABLE TO CERTAIN TAXES
        1. § 7231 Failure to obtain license for collection of foreign items
        2. § 7232 Failure to register or reregister under section 4101, false representations of registration status, etc
        3. § 7233 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846] repealed
        4. § 7234 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815] repealed
        5. § 7235 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816] repealed
        6. § 7236 Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466] repealed
        7. § 7239 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816] repealed
        8. § 7240 Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528] repealed
        9. § 7241 Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323] repealed
      Subchapter B Other Offenses
      1. § 7261 Representation that retailers’ excise tax is excluded from price of article
      2. § 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
      3. § 7263 Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846] repealed
      4. § 7264 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816] repealed
      5. § 7265 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815] repealed
      6. § 7266 Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467] repealed
      7. § 7267 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816] repealed
      8. § 7268 Possession with intent to sell in fraud of law or to evade tax
      9. § 7269 Failure to produce records
      10. § 7270 Insurance policies
      11. § 7271 Penalties for offenses relating to stamps
      12. § 7272 Penalty for failure to register or reregister
      13. § 7273 Penalties for offenses relating to special taxes
      14. § 7274 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816] repealed
      15. § 7275 Penalty for offenses relating to certain airline tickets and advertising
      Subchapter C Forfeitures
        Part I PROPERTY SUBJECT TO FORFEITURE
        1. § 7301 Property subject to tax
        2. § 7302 Property used in violation of internal revenue laws
        3. § 7303 Other property subject to forfeiture
        4. § 7304 Penalty for fraudulently claiming drawback
        Part II PROVISIONS COMMON TO FORFEITURES
        1. § 7321 Authority to seize property subject to forfeiture
        2. § 7322 Delivery of seized personal property to United States marshal
        3. § 7323 Judicial action to enforce forfeiture
        4. § 7324 Special disposition of perishable goods
        5. § 7325 Personal property valued at $100,000 or less
        6. § 7326 Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205] repealed
        7. § 7327 Customs laws applicable
        8. § 7328 Cross references
      Subchapter D Miscellaneous Penalty and Forfeiture Provisions
      1. § 7341 Penalty for sales to evade tax
      2. § 7342 Penalty for refusal to permit entry or examination
      3. § 7343 Definition of term “person”
      4. § 7344 Extended application of penalties relating to officers of the Treasury Department
      5. § 7345 Revocation or denial of passport in case of certain tax delinquencies
    Chapter 76 JUDICIAL PROCEEDINGS
      Subchapter A Civil Actions by the United States
      1. § 7401 Authorization
      2. § 7402 Jurisdiction of district courts
      3. § 7403 Action to enforce lien or to subject property to payment of tax
      4. § 7404 Authority to bring civil action for estate taxes
      5. § 7405 Action for recovery of erroneous refunds
      6. § 7406 Disposition of judgments and moneys recovered
      7. § 7407 Action to enjoin tax return preparers
      8. § 7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
      9. § 7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
      10. § 7410 Cross references
      Subchapter B Proceedings by Taxpayers and Third Parties
      1. § 7421 Prohibition of suits to restrain assessment or collection
      2. § 7422 Civil actions for refund
      3. § 7423 Repayments to officers or employees
      4. § 7424 Intervention
      5. § 7425 Discharge of liens
      6. § 7426 Civil actions by persons other than taxpayers
      7. § 7427 Tax return preparers
      8. § 7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc
      9. § 7429 Review of jeopardy levy or assessment procedures
      10. § 7430 Awarding of costs and certain fees
      11. § 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
      12. § 7432 Civil damages for failure to release lien
      13. § 7433 Civil damages for certain unauthorized collection actions
      14. § 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
      15. § 7434 Civil damages for fraudulent filing of information returns
      16. § 7435 Civil damages for unauthorized enticement of information disclosure
      17. § 7436 Proceedings for determination of employment status
      18. § 7437 Cross references
      Subchapter C The Tax Court
        Part I ORGANIZATION AND JURISDICTION
        1. § 7441 Status
        2. § 7442 Jurisdiction
        3. § 7443 Membership
        4. § 7443A Special trial judges
        5. § 7443B Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110] repealed
        6. § 7444 Organization
        7. § 7445 Offices
        8. § 7446 Times and places of sessions
        9. § 7447 Retirement
        10. § 7447A Retirement for special trial judges
        11. § 7448 Annuities to surviving spouses and dependent children of judges and special trial judges
        Part II PROCEDURE
        1. § 7451 Petitions
        2. § 7452 Representation of parties
        3. § 7453 Rules of practice, procedure, and evidence
        4. § 7454 Burden of proof in fraud, foundation man­ager, and transferee cases
        5. § 7455 Service of process
        6. § 7456 Administration of oaths and procurement of testimony
        7. § 7457 Witness fees
        8. § 7458 Hearings
        9. § 7459 Reports and decisions
        10. § 7460 Provisions of special application to divisions
        11. § 7461 Publicity of proceedings
        12. § 7462 Publication of reports
        13. § 7463 Disputes involving $50,000 or less
        14. § 7464 Intervention by trustee of debtor’s estate
        15. § 7465 Provisions of special application to transferees
        16. § 7466 Judicial conduct and disability procedures
        Part III MISCELLANEOUS PROVISIONS
        1. § 7470 Administration
        2. § 7470A Judicial conference
        3. § 7471 Employees
        4. § 7472 Expenditures
        5. § 7473 Disposition of fees
        6. § 7474 Fee for transcript of record
        7. § 7475 Practice fee
        Part IV DECLARATORY JUDGMENTS
        1. § 7476 Declaratory judgments relating to qualification of certain retirement plans
        2. § 7477 Declaratory judgments relating to value of certain gifts
        3. § 7478 Declaratory judgments relating to status of certain governmental obligations
        4. § 7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
      Subchapter D Court Review of Tax Court Decisions
      1. § 7481 Date when Tax Court decision becomes final
      2. § 7482 Courts of review
      3. § 7483 Notice of appeal
      4. § 7484 Change of incumbent in office
      5. § 7485 Bond to stay assessment and collection
      6. § 7486 Refund, credit, or abatement of amounts dis­allowed
      7. § 7487 Cross references
      Subchapter E Burden of Proof
      1. § 7491 Burden of proof
    Chapter 77 MISCELLANEOUS PROVISIONS
    1. § 7501 Liability for taxes withheld or collected
    2. § 7502 Timely mailing treated as timely filing and paying
    3. § 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
    4. § 7504 Fractional parts of a dollar
    5. § 7505 Sale of personal property acquired by the United States
    6. § 7506 Administration of real estate acquired by the United States
    7. § 7507 Exemption of insolvent banks from tax
    8. § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
    9. § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
    10. § 7509 Expenditures incurred by the United States Postal Service
    11. § 7510 Exemption from tax of domestic goods purchased for the United States
    12. § 7511 Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77] repealed
    13. § 7512 Separate accounting for certain collected taxes, etc
    14. § 7513 Reproduction of returns and other documents
    15. § 7514 Authority to prescribe or modify seals
    16. § 7515 Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688] repealed
    17. § 7516 Supplying training and training aids on request
    18. § 7517 Furnishing on request of statement explaining estate or gift valuation
    19. § 7518 Tax incentives relating to merchant marine capital construction funds
    20. § 7519 Required payments for entities electing not to have required taxable year
    21. § 7520 Valuation tables
    22. § 7521 Procedures involving taxpayer interviews
    23. § 7522 Content of tax due, deficiency, and other notices
    24. § 7523 Graphic presentation of major categories of Federal outlays and income
    25. § 7524 Annual notice of tax delinquency
    26. § 7525 Confidentiality privileges relating to taxpayer communications
    27. § 7526 Low-income taxpayer clinics
    28. § 7526A Return preparation programs for applicable taxpayers
    29. § 7527 Advance payment of credit for health insurance costs of eligible individuals
    30. § 7527A Advance payment of child tax credit
    31. § 7528 Internal Revenue Service user fees
    32. § 7529 Notification of suspected identity theft
    33. § 7530 Application of earned income tax credit to possessions of the United States
    Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
      Subchapter A Examination and Inspection
      1. § 7601 Canvass of districts for taxable persons and objects
      2. § 7602 Examination of books and witnesses
      3. § 7603 Service of summons
      4. § 7604 Enforcement of summons
      5. § 7605 Time and place of examination
      6. § 7606 Entry of premises for examination of taxable objects
      7. § 7607 Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988] repealed
      8. § 7608 Authority of internal revenue enforcement officers
      9. § 7609 Special procedures for third-party summonses
      10. § 7610 Fees and costs for witnesses
      11. § 7611 Restrictions on church tax inquiries and examinations
      12. § 7612 Special procedures for summonses for computer software
      13. § 7613 Cross references
      Subchapter B General Powers and Duties
      1. § 7621 Internal revenue districts
      2. § 7622 Authority to administer oaths and certify
      3. § 7623 Expenses of detection of underpayments and fraud, etc
      4. § 7624 Reimbursement to State and local law enforcement agencies
      [Subchapter C Repealed]
      1. § 7641 Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832] repealed
      Subchapter D Possessions
      1. § 7651 Administration and collection of taxes in possessions
      2. § 7652 Shipments to the United States
      3. § 7653 Shipments from the United States
      4. § 7654 Coordination of United States and certain possession individual income taxes
      5. § 7655 Cross references
    Chapter 79 DEFINITIONS
    1. § 7701 Definitions Explained
    2. § 7702 Life insurance contract defined
    3. § 7702A Modified endowment contract defined
    4. § 7702B Treatment of qualified long-term care insurance
    5. § 7703 Determination of marital status
    6. § 7704 Certain publicly traded partnerships treated as corporations
    7. § 7705 Certified professional employer organizations
    Chapter 80 GENERAL RULES
      Subchapter A Application of Internal Revenue Laws
      1. § 7801 Authority of Department of the Treasury
      2. § 7802 Internal Revenue Service Oversight Board
      3. § 7803 Commissioner of Internal Revenue; other officials
      4. § 7804 Other personnel
      5. § 7805 Rules and regulations
      6. § 7806 Construction of title
      7. § 7807 Rules in effect upon enactment of this title
      8. § 7808 Depositaries for collections
      9. § 7809 Deposit of collections
      10. § 7810 Revolving fund for redemption of real property
      11. § 7811 Taxpayer Assistance Orders
      12. § 7812 Streamlined critical pay authority for information technology positions
      Subchapter C Provisions Affecting More Than One Subtitle
      1. § 7871 Indian tribal governments treated as States for certain purposes
      2. § 7872 Treatment of loans with below-market interest rates
      3. § 7873 Income derived by Indians from exercise of fishing rights
      4. § 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
    1. § 8001 Authorization
    2. § 8002 Membership
    3. § 8003 Election of chairman and vice chairman
    4. § 8004 Appointment and compensation of staff
    5. § 8005 Payment of expenses
    Chapter 92 POWERS AND DUTIES OF THE JOINT COMMITTEE
    1. § 8021 Powers
    2. § 8022 Duties
    3. § 8023 Additional powers to obtain data
Subtitle H Financing of Presidential Election Campaigns
    Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND
    1. § 9001 Short title
    2. § 9002 Definitions
    3. § 9003 Condition for eligibility for payments
    4. § 9004 Entitlement of eligible candidates to payments
    5. § 9005 Certification by Commission
    6. § 9006 Payments to eligible candidates
    7. § 9007 Examinations and audits; repayments
    8. § 9008 Payments for presidential nominating conventions
    9. § 9009 Reports to Congress; regulations
    10. § 9010 Participation by Commission in judicial proceedings
    11. § 9011 Judicial review
    12. § 9012 Criminal penalties
    13. § 9013 Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212] repealed
    Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
    1. § 9031 Short title
    2. § 9032 Definitions
    3. § 9033 Eligibility for payments
    4. § 9034 Entitlement of eligible candidates to payments
    5. § 9035 Qualified campaign expense limitations
    6. § 9036 Certification by Commission
    7. § 9037 Payments to eligible candidates
    8. § 9038 Examinations and audits; repayments
    9. § 9039 Reports to Congress; regulations
    10. § 9040 Participation by Commission in judicial proceedings
    11. § 9041 Judicial review
    12. § 9042 Criminal penalties
Subtitle I Trust Fund Code
  1. § 9500 Short title
    2. Chapter 98 TRUST FUND CODE
      Subchapter A Establishment of Trust Funds
      1. § 9501 Black Lung Disability Trust Fund
      2. § 9502 Airport and Airway Trust Fund
      3. § 9503 Highway Trust Fund
      4. § 9504 Sport Fish Restoration and Boating Trust Fund
      5. § 9505 Harbor Maintenance Trust Fund
      6. § 9506 Inland Waterways Trust Fund
      7. § 9507 Hazardous Substance Superfund
      8. § 9508 Leaking Underground Storage Tank Trust Fund
      9. § 9509 Oil Spill Liability Trust Fund
      10. § 9510 Vaccine Injury Compensation Trust Fund
      11. § 9511 Patient-Centered Outcomes Research Trust Fund
      Subchapter B General Provisions
      1. § 9601 Transfer of amounts
      2. § 9602 Management of Trust Funds
Subtitle J Coal Industry Health Benefits
    Chapter 99 COAL INDUSTRY HEALTH BENEFITS
      Subchapter A Definitions of General Applicability
      1. § 9701 Definitions of general applicability
      Subchapter B Combined Benefit Fund
        Part I ESTABLISHMENT AND BENEFITS
        1. § 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
        2. § 9703 Plan benefits
        Part II FINANCING
        1. § 9704 Liability of assigned operators
        2. § 9705 Transfers
        3. § 9706 Assignment of eligible beneficiaries
        Part III ENFORCEMENT
        1. § 9707 Failure to pay premium
        Part IV OTHER PROVISIONS
        1. § 9708 Effect on pending claims or obligations
      Subchapter C Health Benefits of Certain Miners
        Part I INDIVIDUAL EMPLOYER PLANS
        1. § 9711 Continued obligations of individual employer plans
        Part II 1992 UMWA BENEFIT PLAN
        1. § 9712 Establishment and coverage of 1992 UMWA Benefit Plan
      Subchapter D Other Provisions
      1. § 9721 Civil enforcement
      2. § 9722 Sham transactions
Subtitle K Group Health Plan Requirements
    Chapter 100 GROUP HEALTH PLAN REQUIREMENTS
      Subchapter A Requirements Relating to Portability, Access, and Renewability
      1. § 9801 Increased portability through limitation on preexisting condition exclusions
      2. § 9802 Prohibiting discrimination against individual participants and beneficiaries based on health status
      3. § 9803 Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements
      4. § 9804 Renumbered § 9831] renumbered
      5. § 9805 Renumbered § 9832] renumbered
      6. § 9806 Renumbered § 9833] renumbered
      Subchapter B Other Requirements
      1. § 9811 Standards relating to benefits for mothers and newborns
      2. § 9812 Parity in mental health and substance use disorder benefits
      3. § 9813 Coverage of dependent students on medically necessary leave of absence
      4. § 9815 Additional market reforms
      5. § 9816 Preventing surprise medical bills
      6. § 9817 Ending surprise air ambulance bills
      7. § 9818 Continuity of care
      8. § 9819 Maintenance of price comparison tool
      9. § 9820 Protecting patients and improving the accuracy of provider directory information
      10. § 9822 Other patient protections
      11. § 9823 Air ambulance report requirements
      12. § 9824 Increasing transparency by removing gag clauses on price and quality information
      13. § 9825 Reporting on pharmacy benefits and drug costs
      14. § 9826 Oversight of entities that provide pharmacy benefit management services
      Subchapter C General Provisions
      1. § 9831 General exceptions
      2. § 9832 Definitions
      3. § 9833 Regulations
      4. § 9834 Enforcement