- 26 USC TITLE 26 - INTERNAL REVENUE CODE 01/19/04
- Subtitle A - Income Taxes
- CHAPTER 1 - NORMAL TAXES AND SURTAXES
- SUBCHAPTER A - DETERMINATION OF TAX LIABILITY
- SUBCHAPTER B - COMPUTATION OF TAXABLE INCOME
- PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
- PART II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
-
- Sec. 71. Alimony and separate maintenance payments
- Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts
- Sec. 73. Services of child
- Sec. 74. Prizes and awards
- Sec. 75. Dealers in tax-exempt securities
- [Sec. 76. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
- Sec. 77. Commodity credit loans
- Sec. 78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
- Sec. 79. Group-term life insurance purchased for employees
- Sec. 80. Restoration of value of certain securities
- [Sec. 81. Repealed. Pub. L. 100-203, title X, Sec. 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330-387]
- Sec. 82. Reimbursement for expenses of moving
- Sec. 83. Property transferred in connection with performance of services
- Sec. 84. Transfer of appreciated property to political organization
- Sec. 85. Unemployment compensation
- Sec. 86. Social security and tier 1 railroad retirement benefits
- Sec. 87. Alcohol fuel credit
- Sec. 88. Certain amounts with respect to nuclear decommissioning costs
- [Sec. 89. Repealed. Pub. L. 101-140, title II, Sec. 202(a), Nov. 8, 1989, 103 Stat. 830]
- Sec. 90. Illegal Federal irrigation subsidies
- PART III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
-
- Sec. 101. Certain death benefits
- Sec. 102. Gifts and inheritances
- Sec. 103. Interest on State and local bonds
- [Sec. 103A. Repealed. Pub. L. 99-514, title XIII, Sec. 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- Sec. 104. Compensation for injuries or sickness
- Sec. 105. Amounts received under accident and health plans
- Sec. 106. Contributions by employer to accident and health plans
- Sec. 107. Rental value of parsonages
- Sec. 108. Income from discharge of indebtedness
- Sec. 109. Improvements by lessee on lessor's property
- Sec. 110. Qualified lessee construction allowances for short-term leases
- Sec. 111. Recovery of tax benefit items
- Sec. 112. Certain combat zone compensation of members of the Armed Forces
- [Sec. 113. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388-520]
- Sec. 114. Extraterritorial income
- Sec. 115. Income of States, municipalities, etc.
- [Sec. 116. Repealed. Pub. L. 99-514, title VI, Sec. 612(a), Oct. 22, 1986, 100 Stat. 2250]
- Sec. 117. Qualified scholarships
- Sec. 118. Contributions to the capital of a corporation
- Sec. 119. Meals or lodging furnished for the convenience of the employer
- Sec. 120. Amounts received under qualified group legal services plans
- Sec. 121. Exclusion of gain from sale of principal residence
- Sec. 122. Certain reduced uniformed services retirement pay
- Sec. 123. Amounts received under insurance contracts for certain living expenses
- [Sec. 124. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388-520]
- Sec. 125. Cafeteria plans
- Sec. 126. Certain cost-sharing payments
- Sec. 127. Educational assistance programs
- [Sec. 128. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388-520]
- Sec. 129. Dependent care assistance programs
- Sec. 130. Certain personal injury liability assignments
- Sec. 131. Certain foster care payments
- Sec. 132. Certain fringe benefits
- [Sec. 133. Repealed. Pub. L. 104-188, title I, Sec. 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- Sec. 134. Certain military benefits
- Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees
- Sec. 136. Energy conservation subsidies provided by public utilities
- Sec. 137. Adoption assistance programs
- Sec. 138. Medicare+Choice MSA
- Sec. 139. Disaster relief payments
- Sec. 139A. Federal subsidies for prescription drug plans
- Sec. 140. Cross references to other Acts
- PART IV - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
- PART V - DEDUCTIONS FOR PERSONAL EXEMPTIONS
- PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
-
- Sec. 161. Allowance of deductions
- Sec. 162. Trade or business expenses
- Sec. 163. Interest
- Sec. 164. Taxes
- Sec. 165. Losses
- Sec. 166. Bad debts
- Sec. 167. Depreciation
- Sec. 168. Accelerated cost recovery system
- Sec. 169. Amortization of pollution control facilities
- Sec. 170. Charitable, etc., contributions and gifts
- Sec. 171. Amortizable bond premium
- Sec. 172. Net operating loss deduction
- Sec. 173. Circulation expenditures
- Sec. 174. Research and experimental expenditures
- Sec. 175. Soil and water conservation expenditures
- Sec. 176. Payments with respect to employees of certain foreign corporations
- [Sec. 177. Repealed. Pub. L. 99-514, title II, Sec. 241(a), Oct. 22, 1986, 100 Stat. 2181]
- Sec. 178. Amortization of cost of acquiring a lease
- Sec. 179. Election to expense certain depreciable business assets
- Sec. 179A. Deduction for clean-fuel vehicles and certain refueling property
- Sec. 180. Expenditures by farmers for fertilizer, etc.
- [Sec. 181. Repealed. Pub. L. 88-272, title II, Sec. 203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34]
- [Sec. 182. Repealed. Pub. L. 99-514, title IV, Sec. 402(a), Oct. 22, 1986, 100 Stat. 2221]
- Sec. 183. Activities not engaged in for profit
- [Sec. 184. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520]
- [Sec. 185. Repealed. Pub. L. 99-514, title II, Sec. 242(a), Oct. 22, 1986, 100 Stat. 2181]
- Sec. 186. Recoveries of damages for antitrust violations, etc.
- [Sec. 187. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
- [Sec. 188. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520]
- [Sec. 189. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
- Sec. 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- [Sec. 191. Repealed. Pub. L. 97-34, title II, Sec. 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
- Sec. 192. Contributions to black lung benefit trust
- Sec. 193. Tertiary injectants
- Sec. 194. Amortization of reforestation expenditures
- Sec. 194A. Contributions to employer liability trusts
- Sec. 195. Start-up expenditures
- Sec. 196. Deduction for certain unused business credits
- Sec. 197. Amortization of goodwill and certain other intangibles
- Sec. 198. Expensing of environmental remediation costs
- PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
-
- Sec. 211. Allowance of deductions
- Sec. 212. Expenses for production of income
- Sec. 213. Medical, dental, etc., expenses
- [Sec. 214. Repealed. Pub. L. 94-455, title V, Sec. 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
- Sec. 215. Alimony, etc., payments
- Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- Sec. 217. Moving expenses
- [Sec. 218. Repealed. Pub. L. 95-600, title I, Sec. 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- Sec. 219. Retirement savings
- Sec. 220. Archer MSAs
- Sec. 221. Interest on education loans
- Sec. 222. Qualified tuition and related expenses
- Sec. 223. Health savings accounts
- Sec. 224. Cross reference
- PART VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS
-
- Sec. 241. Allowance of special deductions
- [Sec. 242. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
- Sec. 243. Dividends received by corporations
- Sec. 244. Dividends received on certain preferred stock
- Sec. 245. Dividends received from certain foreign corporations
- Sec. 246. Rules applying to deductions for dividends received
- Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed
- Sec. 247. Dividends paid on certain preferred stock of public utilities
- Sec. 248. Organizational expenditures
- Sec. 249. Limitation on deduction of bond premium on repurchase
- [Sec. 250. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388-520]
- PART IX - ITEMS NOT DEDUCTIBLE
-
- Sec. 261. General rule for disallowance of deductions
- Sec. 262. Personal, living, and family expenses
- Sec. 263. Capital expenditures
- Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses
- Sec. 264. Certain amounts paid in connection with insurance contracts
- Sec. 265. Expenses and interest relating to tax-exempt income
- Sec. 266. Carrying charges
- Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers
- Sec. 268. Sale of land with unharvested crop
- Sec. 269. Acquisitions made to evade or avoid income tax
- Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax
- Sec. 269B. Stapled entities
- [Sec. 270. Repealed. Pub. L. 91-172, title II, Sec. 213(b), Dec. 30, 1969, 83 Stat. 572]
- Sec. 271. Debts owed by political parties, etc.
- Sec. 272. Disposal of coal or domestic iron ore
- Sec. 273. Holders of life or terminable interest
- Sec. 274. Disallowance of certain entertainment, etc., expenses
- Sec. 275. Certain taxes
- Sec. 276. Certain indirect contributions to political parties
- Sec. 277. Deductions incurred by certain membership organizations in transactions with members
- [Sec. 278. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [Sec. 280. Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- Sec. 280B. Demolition of structures
- Sec. 280C. Certain expenses for which credits are allowable
- [Sec. 280D. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- Sec. 280E. Expenditures in connection with the illegal sale of drugs
- Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- Sec. 280G. Golden parachute payments
- Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- PART X - TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
- PART XI - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
- SUBCHAPTER C - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
- PART I - DISTRIBUTIONS BY CORPORATIONS
- PART II - CORPORATE LIQUIDATIONS
- SUBPART A - EFFECTS ON RECIPIENTS
- SUBPART B - EFFECTS ON CORPORATION
- [SUBPART C - REPEALED]
- [Sec. 341. Repealed. Pub. L. 108-27, title III, Sec. 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
- [Sec. 342. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
- SUBPART D - DEFINITION AND SPECIAL RULE
- PART III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
- [PART IV - REPEALED]
-
- [Secs. 370 to 372. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521]
- [Sec. 373. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- [Sec. 374. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388-521]
- PART V - CARRYOVERS
- PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
- [PART VII - REPEALED]
-
- [Sec. 386. Repealed. Pub. L. 100-647, title I, Sec. 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
- [Secs. 391 to 395. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
- SUBCHAPTER D - DEFERRED COMPENSATION, ETC.
- SUBCHAPTER E - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
- PART I - ACCOUNTING PERIODS
- PART II - METHODS OF ACCOUNTING
- SUBPART A - METHODS OF ACCOUNTING IN GENERAL
- SUBPART B - TAXABLE YEAR FOR WHICH ITEMS OF GROSS INCOME INCLUDED
- Sec. 451. General rule for taxable year of inclusion
- [Sec. 452. Repealed. June 15, 1955, ch. 143, Sec. 1(a), 69 Stat. 134]
- Sec. 453. Installment method
- Sec. 453A. Special rules for nondealers
- Sec. 453B. Gain or loss disposition of installment obligations
- [Sec. 453C. Repealed. Pub. L. 100-203, title X, Sec. 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330-388]
- Sec. 454. Obligations issued at discount
- Sec. 455. Prepaid subscription income
- Sec. 456. Prepaid dues income of certain membership organizations
- Sec. 457. Deferred compensation plans of State and local governments and tax-exempt organizations
- Sec. 458. Magazines, paperbacks, and records returned after the close of the taxable year
- Sec. 460. Special rules for long-term contracts
- SUBPART C - TAXABLE YEAR FOR WHICH DEDUCTIONS TAKEN
- Sec. 461. General rule for taxable year of deduction
- [Sec. 462. Repealed. June 15, 1955, ch. 143, Sec. 1(b), 69 Stat. 134]
- [Sec. 463. Repealed. Pub. L. 100-203, title X, Sec. 10201(a), Dec. 22, 1987, 101 Stat. 1330-387]
- Sec. 464. Limitations on deductions for certain farming
- Sec. 465. Deductions limited to amount at risk
- [Sec. 466. Repealed. Pub. L. 99-514, title VIII, Sec. 823(a), Oct. 22, 1986, 100 Stat. 2373]
- Sec. 467. Certain payments for the use of property or services
- Sec. 468. Special rules for mining and solid waste reclamation and closing costs
- Sec. 468A. Special rules for nuclear decommissioning costs
- Sec. 468B. Special rules for designated settlement funds
- Sec. 469. Passive activity losses and credits limited
- SUBPART D - INVENTORIES
- PART III - ADJUSTMENTS
- SUBCHAPTER F - EXEMPT ORGANIZATIONS
- SUBCHAPTER G - CORPORATIONS USED TO AVOID INCOME TAX ON SHAREHOLDERS
- SUBCHAPTER H - BANKING INSTITUTIONS
- PART I - RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
-
- Sec. 581. Definition of bank
- Sec. 582. Bad debts, losses, and gains with respect to securities held by financial institutions
- [Sec. 583. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
- Sec. 584. Common trust funds
- Sec. 585. Reserves for losses on loans of banks
- [Sec. 586. Repealed. Pub. L. 99-514, title IX, Sec. 901(c), Oct. 22, 1986, 100 Stat. 2378]
- PART II - MUTUAL SAVINGS BANKS, ETC.
-
- Sec. 591. Deduction for dividends paid on deposits
- [Sec. 592. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
- Sec. 593. Reserves for losses on loans
- Sec. 594. Alternative tax for mutual savings banks conducting life insurance business
- [Secs. 595, 596. Repealed. Pub. L. 104-188, title I, Sec. 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
- Sec. 597. Treatment of transactions in which Federal financial assistance provided
- [Sec. 601. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
- SUBCHAPTER I - NATURAL RESOURCES
- SUBCHAPTER J - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
- SUBCHAPTER K - PARTNERS AND PARTNERSHIPS
- SUBCHAPTER L - INSURANCE COMPANIES
- SUBCHAPTER M - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
- 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
- PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
- SUBPART A - FOREIGN TAX CREDIT
- SUBPART B - EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES
- [SUBPART C - REPEALED]
- SUBPART D - POSSESSIONS OF THE UNITED STATES
- Sec. 931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- Sec. 932. Coordination of United States and Virgin Islands income taxes
- Sec. 933. Income from sources within Puerto Rico
- Sec. 934. Limitation on reduction in income tax liability incurred to the Virgin Islands
- [Sec. 934A. Repealed. Pub. L. 99-514, title XII, Sec. 1275(c)(3), Oct. 22, 1986, 100 Stat. 2599]
- [Sec. 935. Repealed. Pub. L. 99-514, title XII, Sec. 1272(d)(2), Oct. 22, 1986, 100 Stat. 2594]
- Sec. 936. Puerto Rico and possession tax credit
- SUBPART E - QUALIFYING FOREIGN TRADE INCOME
- SUBPART F - CONTROLLED FOREIGN CORPORATIONS
- Sec. 951. Amounts included in gross income of United States shareholders
- Sec. 952. Subpart F income defined
- Sec. 953. Insurance income
- Sec. 954. Foreign base company income
- Sec. 955. Withdrawal of previously excluded subpart F income from qualified investment
- Sec. 956. Investment of earnings in United States property
- [Sec. 956A. Repealed. Pub. L. 104-188, title I, Sec. 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
- Sec. 957. Controlled foreign corporations; United States persons
- Sec. 958. Rules for determining stock ownership
- Sec. 959. Exclusion from gross income of previously taxed earnings and profits
- Sec. 960. Special rules for foreign tax credit
- Sec. 961. Adjustments to basis of stock in controlled foreign corporations and of other property
- Sec. 962. Election by individuals to be subject to tax at corporate rates
- [Sec. 963. Repealed. Pub. L. 94-12, title VI, Sec. 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
- Sec. 964. Miscellaneous provisions
- SUBPART G - EXPORT TRADE CORPORATIONS
- [SUBPART H - REPEALED]
- SUBPART I - ADMISSIBILITY OF DOCUMENTATION MAINTAINED IN FOREIGN COUNTRIES
- SUBPART J - FOREIGN CURRENCY TRANSACTIONS
- PART IV - DOMESTIC INTERNATIONAL SALES CORPORATIONS
- PART V - INTERNATIONAL BOYCOTT DETERMINATIONS
- SUBCHAPTER O - GAIN OR LOSS ON DISPOSITION OF PROPERTY
- PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- PART II - BASIS RULES OF GENERAL APPLICATION
-
- Sec. 1011. Adjusted basis for determining gain or loss
- Sec. 1012. Basis of property - cost
- Sec. 1013. Basis of property included in inventory
- Sec. 1014. Basis of property acquired from a decedent
- Sec. 1015. Basis of property acquired by gifts and transfers in trust
- Sec. 1016. Adjustments to basis
- Sec. 1017. Discharge of indebtedness
- [Sec. 1018. Repealed. Pub. L. 96-589, Sec. 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
- Sec. 1019. Property on which lessee has made improvements
- [Sec. 1020. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
- Sec. 1021. Sale of annuities
- Sec. 1022. Treatment of property acquired from a decedent dying after December 31, 2009
- Sec. 1023. Cross references
- [Sec. 1024. Renumbered Sec. 1023]
- PART III - COMMON NONTAXABLE EXCHANGES
-
- Sec. 1031. Exchange of property held for productive use or investment
- Sec. 1032. Exchange of stock for property
- Sec. 1033. Involuntary conversions
- [Sec. 1034. Repealed. Pub. L. 105-34, title III, Sec. 312(b), Aug. 5, 1997, 111 Stat. 839]
- Sec. 1035. Certain exchanges of insurance policies
- Sec. 1036. Stock for stock of same corporation
- Sec. 1037. Certain exchanges of United States obligations
- Sec. 1038. Certain reacquisitions of real property
- [Sec. 1039. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521]
- Sec. 1040. Transfer of certain farm, etc., real property
- Sec. 1041. Transfers of property between spouses or incident to divorce
- Sec. 1042. Sales of stock to employee stock ownership plans or certain cooperatives
- Sec. 1043. Sale of property to comply with conflict-of-interest requirements
- Sec. 1044. Rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 1045. Rollover of gain from qualified small business stock to another qualified small business stock
- PART IV - SPECIAL RULES
- [PART V - REPEALED]
- PART VI - EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS
- PART VII - WASH SALES; STRADDLES
- [PART VIII - REPEALED]
- [PART IX - REPEALED]
- SUBCHAPTER P - CAPITAL GAINS AND LOSSES
- PART I - TREATMENT OF CAPITAL GAINS
- PART II - TREATMENT OF CAPITAL LOSSES
- PART III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
-
- Sec. 1231. Property used in the trade or business and involuntary conversions
- [Secs. 1232 to 1232B. Repealed. Pub. L. 98-369, div. A, title I, Sec. 42(a)(1), July 18, 1984, 98 Stat. 556]
- Sec. 1233. Gains and losses from short sales
- Sec. 1234. Options to buy or sell
- Sec. 1234A. Gains or losses from certain terminations
- Sec. 1234B. Gains or losses from securities futures contracts
- Sec. 1235. Sale or exchange of patents
- Sec. 1236. Dealers in securities
- Sec. 1237. Real property subdivided for sale
- [Sec. 1238. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521]
- Sec. 1239. Gain from sale of depreciable property between certain related taxpayers
- [Sec. 1240. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- Sec. 1241. Cancellation of lease or distributor's agreement
- Sec. 1242. Losses on small business investment company stock
- Sec. 1243. Loss of small business investment company
- Sec. 1244. Losses on small business stock
- Sec. 1245. Gain from dispositions of certain depreciable property
- Sec. 1246. Gain on foreign investment company stock
- Sec. 1247. Election by foreign investment companies to distribute income currently
- Sec. 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- Sec. 1250. Gain from dispositions of certain depreciable realty
- [Sec. 1251. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 492(a), July 18, 1984, 98 Stat. 853]
- Sec. 1252. Gain from disposition of farm land
- Sec. 1253. Transfers of franchises, trademarks, and trade names
- Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- Sec. 1255. Gain from disposition of section 126 property
- Sec. 1256. Section 1256 contracts marked to market
- Sec. 1257. Disposition of converted wetlands or highly erodible croplands
- Sec. 1258. Recharacterization of gain from certain financial transactions
- Sec. 1259. Constructive sales treatment for appreciated financial positions
- Sec. 1260. Gains from constructive ownership transactions
- PART V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
- PART VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
- SUBCHAPTER Q - READJUSTMENT OF TAX BETWEEN YEARS AND SPECIAL LIMITATIONS
- PART I - INCOME AVERAGING
- PART II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
- [PART III - REPEALED]
- [PART IV - REPEALED]
- PART V - CLAIM OF RIGHT
- [PART VI - REPEALED]
-
- [Sec. 1346. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
- [Sec. 1347. Repealed. Pub. L. 94-455, title XIX, Sec. 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
- [Sec. 1348. Repealed. Pub. L. 97-34, title I, Sec. 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
- PART VII - RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
- [SUBCHAPTER R - REPEALED]
- SUBCHAPTER S - TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS
- SUBCHAPTER T - COOPERATIVES AND THEIR PATRONS
- SUBCHAPTER U - DESIGNATION AND TREATMENT OF EMPOWERMENT ZONES, ENTERPRISE COMMUNITIES, AND RURAL DEVELOPMENT INVESTMENT AREAS
- SUBCHAPTER V - TITLE 11 CASES
- SUBCHAPTER W - DISTRICT OF COLUMBIA ENTERPRISE ZONE
- SUBCHAPTER X - RENEWAL COMMUNITIES
- SUBCHAPTER Y - NEW YORK LIBERTY ZONE BENEFITS
- CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
- CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- SUBCHAPTER A - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- SUBCHAPTER B - APPLICATION OF WITHHOLDING PROVISIONS
-
-
- [Sec. 1451. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- Sec. 1461. Liability for withheld tax
- Sec. 1462. Withheld tax as credit to recipient of income
- Sec. 1463. Tax paid by recipient of income
- Sec. 1464. Refunds and credits with respect to withheld tax
- [Sec. 1465. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
- [CHAPTER 4 - REPEALED]
-
-
-
- [Sec. 1471. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(b)(13)(A), Oct. 4, 1976, 90 Stat. 1840]
- [Secs. 1481, 1482. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(37), Nov. 5, 1990, 104 Stat. 1388-521]
- [CHAPTER 5 - REPEALED]
-
-
-
- [Secs. 1491, 1492. Repealed. Pub. L. 105-34, title XI, Sec. 1131(a), Aug. 5, 1997, 111 Stat. 978]
- [Sec. 1493. Repealed. Pub. L. 89-809, title I, Sec. 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
- [Sec. 1494. Repealed. Pub. L. 105-34, title XI, Sec. 1131(a), Aug. 5, 1997, 111 Stat. 978]
- CHAPTER 6 - CONSOLIDATED RETURNS
- SUBCHAPTER A - RETURNS AND PAYMENT OF TAX
- SUBCHAPTER B - RELATED RULES
- PART I - IN GENERAL
- PART II - CERTAIN CONTROLLED CORPORATIONS
-
- Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations
- [Sec. 1562. Repealed. Pub. L. 91-172, title IV, Sec. 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- Sec. 1563. Definitions and special rules
- [Sec. 1564. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388-521]
- Subtitle B - Estate and Gift Taxes
- CHAPTER 11 - ESTATE TAX
- SUBCHAPTER A - ESTATES OF CITIZENS OR RESIDENTS
- PART I - TAX IMPOSED
- PART II - CREDITS AGAINST TAX
- PART III - GROSS ESTATE
- PART IV - TAXABLE ESTATE
-
- Sec. 2051. Definition of taxable estate
- [Sec. 2052. Repealed. Pub. L. 94-455, title XX, Sec. 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- Sec. 2053. Expenses, indebtedness, and taxes
- Sec. 2054. Losses
- Sec. 2055. Transfers for public, charitable, and religious uses
- Sec. 2056. Bequests, etc., to surviving spouse
- Sec. 2056A. Qualified domestic trust
- Sec. 2057. Family-owned business interests
- Sec. 2058. State death taxes
- SUBCHAPTER B - ESTATES OF NONRESIDENTS NOT CITIZENS
- SUBCHAPTER C - MISCELLANEOUS
- CHAPTER 12 - GIFT TAX
- SUBCHAPTER A - DETERMINATION OF TAX LIABILITY
- SUBCHAPTER B - TRANSFERS
-
-
- Sec. 2511. Transfers in general
- Sec. 2512. Valuation of gifts
- Sec. 2513. Gift by husband or wife to third party
- Sec. 2514. Powers of appointment
- Sec. 2515. Treatment of generation-skipping transfer tax
- [Sec. 2515A. Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- Sec. 2516. Certain property settlements
- [Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- Sec. 2518. Disclaimers
- Sec. 2519. Dispositions of certain life estates
- SUBCHAPTER C - DEDUCTIONS
- CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS
- CHAPTER 14 - SPECIAL VALUATION RULES
- Subtitle C - Employment Taxes
- Subtitle D - Miscellaneous Excise Taxes
- CHAPTER 31 - RETAIL EXCISE TAXES
- CHAPTER 32 - MANUFACTURERS EXCISE TAXES
- SUBCHAPTER A - AUTOMOTIVE AND RELATED ITEMS
- SUBCHAPTER B - COAL
- SUBCHAPTER C - CERTAIN VACCINES
- SUBCHAPTER D - RECREATIONAL EQUIPMENT
- [SUBCHAPTER E - REPEALED]
-
-
- [Secs. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140]
- [Sec. 4201. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140]
- [Sec. 4211. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140]
- SUBCHAPTER F - SPECIAL PROVISIONS APPLICABLE TO MANUFACTURERS TAX
- SUBCHAPTER G - EXEMPTIONS, REGISTRATION, ETC.
-
-
- Sec. 4221. Certain tax-free sales
- Sec. 4222. Registration
- Sec. 4223. Special rules relating to further manufacture
- [Sec. 4224. Repealed. Pub. L. 89-44, title I, Sec. 101(b)(5), June 21, 1965, 79 Stat. 136]
- Sec. 4225. Exemption of articles manufactured or produced by Indians
- [Sec. 4226. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
- Sec. 4227. Cross reference
- CHAPTER 33 - FACILITIES AND SERVICES
- [SUBCHAPTER A - REPEALED]
-
-
- [Secs. 4231 to 4234. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1965, 79 Stat. 145]
- [Secs. 4241 to 4243. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1965, 79 Stat. 145]
- SUBCHAPTER B - COMMUNICATIONS
- SUBCHAPTER C - TRANSPORTATION BY AIR
- [SUBCHAPTER D - REPEALED]
- SUBCHAPTER E - SPECIAL PROVISIONS APPLICABLE TO SERVICES AND FACILITIES TAXES
-
-
- Sec. 4291. Cases where persons receiving payment must collect tax
- [Sec. 4292. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
- Sec. 4293. Exemption for United States and possessions
- [Secs. 4294, 4295. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
- CHAPTER 34 - POLICIES ISSUED BY FOREIGN INSURERS
- CHAPTER 35 - TAXES ON WAGERING
- CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
- [CHAPTER 37 - REPEALED]
- [CHAPTER 38 - REPEALED]1
-
-
-
- [Sec. 4521. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4531, 4532. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4541, 4542. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4551 to 4553. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4561, 4562. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4571, 4572. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4581, 4582. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- [Secs. 4591 to 4597. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
- [Secs. 4601 to 4603. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- CHAPTER 38 - ENVIRONMENTAL TAXES
- CHAPTER 39 - REGISTRATION-REQUIRED OBLIGATIONS
- CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- CHAPTER 41 - PUBLIC CHARITIES
- CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS
-
-
-
- Sec. 4971. Taxes on failure to meet minimum funding standards
- Sec. 4972. Tax on nondeductible contributions to qualified employer plans
- Sec. 4973. Tax on excess contributions to certain tax-favored accounts and annuities
- Sec. 4974. Excise tax on certain accumulations in qualified retirement plans
- Sec. 4975. Tax on prohibited transactions
- Sec. 4976. Taxes with respect to funded welfare benefit plans
- Sec. 4977. Tax on certain fringe benefits provided by an employer
- Sec. 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- [Sec. 4978A. Repealed. Pub. L. 101-239, title VII, Sec. 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- [Sec. 4978B. Repealed. Pub. L. 104-188, title I, Sec. 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- Sec. 4979. Tax on certain excess contributions
- Sec. 4979A. Tax on certain prohibited allocations of qualified securities
- Sec. 4980. Tax on reversion of qualified plan assets to employer
- [Sec. 4980A. Repealed. Pub. L. 105-34, title X, Sec. 1073(a), Aug. 5, 1997, 111 Stat. 948]
- Sec. 4980B. Failure to satisfy continuation coverage requirements of group health plans
- Sec. 4980C. Requirements for issuers of qualified long-term care insurance contracts
- Sec. 4980D. Failure to meet certain group health plan requirements
- Sec. 4980E. Failure of employer to make comparable Archer MSA contributions
- Sec. 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Sec. 4980G. Failure of employer to make comparable health savings account contributions
- CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES
- [CHAPTER 45 - REPEALED]
-
-
-
- [Secs. 4986 to 4990. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322]
- [Secs. 4991 to 4994. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322]
- [Secs. 4995 to 4998. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322]
- CHAPTER 46 - GOLDEN PARACHUTE PAYMENTS
- CHAPTER 47 - CERTAIN GROUP HEALTH PLANS
- 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
- Sec. 5001. Imposition, rate, and attachment of tax
- Sec. 5002. Definitions
- Sec. 5003. Cross references to exemptions, etc.
- Sec. 5004. Lien for tax
- Sec. 5005. Persons liable for tax
- Sec. 5006. Determination of tax
- Sec. 5007. Collection of tax on distilled spirits
- Sec. 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- [Sec. 5009. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(7), July 26, 1979, 93 Stat. 281]
- Sec. 5010. Credit for wine content and for flavors content
- [SUBPART B - REPEALED]
- SUBPART C - WINES
- SUBPART D - BEER
- SUBPART E - GENERAL PROVISIONS
- PART II - OCCUPATIONAL TAX
- SUBCHAPTER B - QUALIFICATION REQUIREMENTS FOR DISTILLED SPIRITS PLANTS
- SUBCHAPTER C - OPERATION OF DISTILLED SPIRITS PLANTS
- PART I - GENERAL PROVISIONS
- PART II - OPERATIONS ON BONDED PREMISES
- SUBPART A - GENERAL
- SUBPART B - PRODUCTION
- SUBPART C - STORAGE
- Sec. 5231. Entry for deposit
- Sec. 5232. Imported distilled spirits
- [Sec. 5233. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(34), July 26, 1979, 93 Stat. 286]
- [Sec. 5234. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(35), July 26, 1979, 93 Stat. 286]
- Sec. 5235. Bottling of alcohol for industrial purposes
- Sec. 5236. Discontinuance of storage facilities and transfer of distilled spirits
- SUBPART D - DENATURATION
- [PART III - REPEALED]
- SUBCHAPTER D - INDUSTRIAL USE OF DISTILLED SPIRITS
- SUBCHAPTER E - GENERAL PROVISIONS RELATING TO DISTILLED SPIRITS
- SUBCHAPTER F - BONDED AND TAXPAID WINE PREMISES
- SUBCHAPTER G - BREWERIES
- SUBCHAPTER H - MISCELLANEOUS PLANTS AND WAREHOUSES
- SUBCHAPTER I - MISCELLANEOUS GENERAL PROVISIONS
- 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
-
- Sec. 5601. Criminal penalties
- Sec. 5602. Penalty for tax fraud by distiller
- Sec. 5603. Penalty relating to records, returns and reports
- Sec. 5604. Penalties relating to marks, brands, and containers
- Sec. 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- Sec. 5606. Penalty relating to containers of distilled spirits
- Sec. 5607. Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- Sec. 5608. Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- Sec. 5609. Destruction of unregistered stills, distilling apparatus, equipment, and materials
- Sec. 5610. Disposal of forfeited equipment and material for distilling
- Sec. 5611. Release of distillery before judgment
- Sec. 5612. Forfeiture of taxpaid distilled spirits remaining on bonded premises
- Sec. 5613. Forfeiture of distilled spirits not closed, marked, or branded as required by law
- Sec. 5614. Burden of proof in cases of seizure of spirits
- Sec. 5615. Property subject to forfeiture
- PART II - PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION
- PART III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
- PART IV - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS
-
- Sec. 5681. Penalty relating to signs
- Sec. 5682. Penalty for breaking locks or gaining access
- Sec. 5683. Penalty and forfeiture for removal of liquors under improper brands
- Sec. 5684. Penalties relating to the payment and collection of liquor taxes
- Sec. 5685. Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- Sec. 5686. Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- Sec. 5687. Penalty for offenses not specifically covered
- Sec. 5688. Disposition and release of seized property
- [Sec. 5689. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- Sec. 5690. Definition of the term "person"
- PART V - PENALTIES APPLICABLE TO OCCUPATIONAL TAXES
- 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
- SUBCHAPTER B - QUALIFICATION REQUIREMENTS FOR MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, AND EXPORT WAREHOUSE PROPRIETORS
- SUBCHAPTER C - OPERATIONS BY MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES AND EXPORT WAREHOUSE PROPRIETORS
- SUBCHAPTER D - OCCUPATIONAL TAX
- SUBCHAPTER E - RECORDS OF MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, AND EXPORT WAREHOUSE PROPRIETORS
- SUBCHAPTER F - GENERAL PROVISIONS
-
-
- Sec. 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- Sec. 5752. Restrictions relating to marks, labels, notices, and packages
- Sec. 5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- Sec. 5754. Restriction on importation of previously exported tobacco products
- SUBCHAPTER G - PENALTIES AND FORFEITURES
- CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- CHAPTER 54 - GREENMAIL
- CHAPTER 55 - 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
- PART II - TAX RETURNS OR STATEMENTS
- SUBPART A - GENERAL REQUIREMENT
- SUBPART B - INCOME TAX RETURNS
- Sec. 6012. Persons required to make returns of income
- Sec. 6013. Joint returns of income tax by husband and wife
- Sec. 6014. Income tax return - tax not computed by taxpayer
- Sec. 6015. Relief from joint and several liability on joint return
- [Sec. 6016. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June 28, 1968, 82 Stat. 260]
- Sec. 6017. Self-employment tax returns
- [Sec. 6017A. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- SUBPART C - ESTATE AND GIFT TAX RETURNS
- SUBPART D - MISCELLANEOUS PROVISIONS
- PART III - INFORMATION RETURNS
- SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL PROVISIONS
- Sec. 6031. Return of partnership income
- Sec. 6032. Returns of banks with respect to common trust funds
- Sec. 6033. Returns by exempt organizations
- Sec. 6034. Returns by trusts described in section 4947(a)(2) or claiming charitable deductions under section 642(c)
- Sec. 6034A. Information to beneficiaries of estates and trusts
- Sec. 6035. Returns of officers, directors, and shareholders of foreign personal holding companies
- Sec. 6036. Notice of qualification as executor or receiver
- Sec. 6037. Return of S corporation
- Sec. 6038. Information reporting with respect to certain foreign corporations and partnerships
- Sec. 6038A. Information with respect to certain foreign-owned corporations
- Sec. 6038B. Notice of certain transfers to foreign persons
- Sec. 6038C. Information with respect to foreign corporations engaged in U.S. business
- Sec. 6039. Information required in connection with certain options
- [Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299]
- [Sec. 6039B. Repealed. Pub. L. 99-514, title XIII, Sec. 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
- Sec. 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
- Sec. 6039D. Returns and records with respect to certain fringe benefit plans
- Sec. 6039E. Information concerning resident status
- Sec. 6039F. Notice of large gifts received from foreign persons
- Sec. 6039G. Information on individuals losing United States citizenship
- Sec. 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
- Sec. 6040. Cross references
- SUBPART B - INFORMATION CONCERNING TRANSACTIONS WITH OTHER PERSONS
- Sec. 6041. Information at source
- Sec. 6041A. Returns regarding payments of remuneration for services and direct sales
- Sec. 6042. Returns regarding payments of dividends and corporate earnings and profits
- Sec. 6043. Liquidating, etc., transactions
- Sec. 6044. Returns regarding payments of patronage dividends
- Sec. 6045. Returns of brokers
- Sec. 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- Sec. 6046A. Returns as to interests in foreign partnerships
- Sec. 6047. Information relating to certain trusts and annuity plans
- Sec. 6048. Information with respect to certain foreign trusts
- Sec. 6049. Returns regarding payments of interest
- [Sec. 6050. Repealed. Pub. L. 96-167, Sec. 5(a), Dec. 29, 1979, 93 Stat. 1276]
- Sec. 6050A. Reporting requirements of certain fishing boat operators
- Sec. 6050B. Returns relating to unemployment compensation
- [Sec. 6050C. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- Sec. 6050D. Returns relating to energy grants and financing
- Sec. 6050E. State and local income tax refunds
- Sec. 6050F. Returns relating to social security benefits
- Sec. 6050G. Returns relating to certain railroad retirement benefits
- Sec. 6050H. Returns relating to mortgage interest received in trade or business from individuals
- Sec. 6050I. Returns relating to cash received in trade or business, etc.
- Sec. 6050J. Returns relating to foreclosures and abandonments of security
- Sec. 6050K. Returns relating to exchanges of certain partnership interests
- Sec. 6050L. Returns relating to certain dispositions of donated property
- Sec. 6050M. Returns relating to persons receiving contracts from Federal executive agencies
- Sec. 6050N. Returns regarding payments of royalties
- Sec. 6050P. Returns relating to the cancellation of indebtedness by certain entities
- Sec. 6050Q. Certain long-term care benefits
- Sec. 6050R. Returns relating to certain purchases of fish
- Sec. 6050S. Returns relating to higher education tuition and related expenses
- Sec. 6050T. Returns relating to credit for health insurance costs of eligible individuals
- SUBPART C - INFORMATION REGARDING WAGES PAID EMPLOYEES
- [SUBPART D - REPEALED]
- SUBPART E - REGISTRATION OF AND INFORMATION CONCERNING PENSION, ETC., PLANS
- SUBPART F - INFORMATION CONCERNING INCOME TAX RETURN PREPARERS
- PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
- PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-
- Sec. 6071. Time for filing returns and other documents
- Sec. 6072. Time for filing income tax returns
- [Sec. 6073. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 412(a)(2), July 18, 1984, 98 Stat. 792]
- [Sec. 6074. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June 28, 1968, 82 Stat. 260]
- Sec. 6075. Time for filing estate and gift tax returns
- [Sec. 6076. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- PART VI - EXTENSION OF TIME FOR FILING RETURNS
- PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
- PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
- SUBCHAPTER B - MISCELLANEOUS PROVISIONS
- CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
- SUBCHAPTER A - PLACE AND DUE DATE FOR PAYMENT OF TAX
-
-
- Sec. 6151. Time and place for paying tax shown on returns
- [Sec. 6152. Repealed. Pub. L. 99-514, title XIV, Sec. 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
- [Sec. 6153. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 412(a)(3), July 18, 1984, 98 Stat. 792]
- [Sec. 6154. Repealed. Pub. L. 100-203, title X, Sec. 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330-429]
- Sec. 6155. Payment on notice and demand
- Sec. 6156. Installment payments of tax on use of highway motor vehicles
- Sec. 6157. Payment of Federal unemployment tax on quarterly or other time period basis
- [Sec. 6158. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388-521]
- Sec. 6159. Agreements for payment of tax liability in installments
- SUBCHAPTER B - EXTENSIONS OF TIME FOR PAYMENT
-
-
- Sec. 6161. Extension of time for paying tax
- [Sec. 6162. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
- Sec. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- Sec. 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- Sec. 6165. Bonds where time to pay tax or deficiency has been extended
- Sec. 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- [Sec. 6166A. Repealed. Pub. L. 97-34, title IV, Sec. 422(d), Aug. 13, 1981, 95 Stat. 315]
- Sec. 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- CHAPTER 63 - ASSESSMENT
- CHAPTER 64 - COLLECTION
- CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
- SUBCHAPTER A - PROCEDURE IN GENERAL
- SUBCHAPTER B - RULES OF SPECIAL APPLICATION
-
-
- Sec. 6411. Tentative carryback and refund adjustments
- Sec. 6412. Floor stocks refunds
- Sec. 6413. Special rules applicable to certain employment taxes
- Sec. 6414. Income tax withheld
- Sec. 6415. Credits or refunds to persons who collected certain taxes
- Sec. 6416. Certain taxes on sales and services
- [Sec. 6417. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827]
- [Sec. 6418. Repealed. Pub. L. 101-508, title XI, Sec. 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528]
- Sec. 6419. Excise tax on wagering
- Sec. 6420. Gasoline used on farms
- Sec. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- Sec. 6422. Cross references
- Sec. 6423. Conditions to allowance in the case of alcohol and tobacco taxes
- [Sec. 6424. Repealed. Pub. L. 97-424, title V, Sec. 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- Sec. 6425. Adjustment of overpayment of estimated income tax by corporation
- [Sec. 6426. Repealed. Pub. L. 97-248, title II, Sec. 280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564]
- Sec. 6427. Fuels not used for taxable purposes
- Sec. 6428. Acceleration of 10 percent income tax rate bracket benefit for 2001
- Sec. 6429. Advance payment of portion of increased child credit for 2003
- [Sec. 6430. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- CHAPTER 66 - LIMITATIONS
- CHAPTER 67 - INTEREST
- CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- SUBCHAPTER A - ADDITIONS TO THE TAX AND ADDITIONAL AMOUNTS
- SUBCHAPTER B - ASSESSABLE PENALTIES
- PART I - GENERAL PROVISIONS
-
- Sec. 6671. Rules for application of assessable penalties
- Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
- Sec. 6673. Sanctions and costs awarded by courts
- Sec. 6674. Fraudulent statement or failure to furnish statement to employee
- Sec. 6675. Excessive claims with respect to the use of certain fuels
- [Sec. 6676. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- Sec. 6677. Failure to file information with respect to certain foreign trusts
- [Sec. 6678. Repealed. Pub. L. 99-514, title XV, Sec. 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
- Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- [Sec. 6680. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
- [Sec. 6681. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
- Sec. 6682. False information with respect to withholding
- Sec. 6683. Failure of foreign corporation to file return of personal holding company tax
- Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42
- Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- Sec. 6686. Failure to file returns or supply information by DISC or FSC
- [Sec. 6687. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- Sec. 6688. Assessable penalties with respect to information required to be furnished under section 7654
- Sec. 6689. Failure to file notice of redetermination of foreign tax
- Sec. 6690. Fraudulent statement or failure to furnish statement to plan participant
- [Sec. 6691. Reserved]
- Sec. 6692. Failure to file actuarial report
- Sec. 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- Sec. 6694. Understatement of taxpayer's liability by income tax return preparer
- Sec. 6695. Other assessable penalties with respect to the preparation of income tax returns for other persons
- Sec. 6696. Rules applicable with respect to sections 6694 and 6695
- Sec. 6697. Assessable penalties with respect to liability for tax of regulated investment companies
- Sec. 6698. Failure to file partnership return
- [Sec. 6698A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299]
- [Sec. 6699. Repealed. Pub. L. 99-514, title XI, Sec. 1171(b)(7)(A), Oct. 22, 1986, 100 Stat. 2513]
- Sec. 6700. Promoting abusive tax shelters, etc.
- Sec. 6701. Penalties for aiding and abetting understatement of tax liability
- Sec. 6702. Frivolous income tax return
- Sec. 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
- Sec. 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
- Sec. 6705. Failure by broker to provide notice to payors
- Sec. 6706. Original issue discount information requirements
- Sec. 6707. Failure to furnish information regarding tax shelters
- Sec. 6708. Failure to maintain lists of investors in potentially abusive tax shelters
- Sec. 6709. Penalties with respect to mortgage credit certificates
- Sec. 6710. Failure to disclose that contributions are nondeductible
- Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- Sec. 6712. Failure to disclose treaty-based return positions
- Sec. 6713. Disclosure or use of information by preparers of returns
- Sec. 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
- Sec. 6715. Dyed fuel sold for use or used in taxable use, etc.
- Sec. 6716. Failure to file information with respect to certain transfers at death and gifts
- PART II - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
- SUBCHAPTER C - PROCEDURAL REQUIREMENTS
- CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
- CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC.
- CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
- CHAPTER 72 - LICENSING AND REGISTRATION
- CHAPTER 73 - BONDS
- CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES
- CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
- SUBCHAPTER A - CRIMES
- PART I - GENERAL PROVISIONS
- PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
-
- Sec. 7231. Failure to obtain license for collection of foreign items
- Sec. 7232. Failure to register under section 4101, false representations of registration status, etc.
- [Sec. 7233. Repealed. Pub. L. 94-455, title XIX, Sec. 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Sec. 7234. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Sec. 7235. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Sec. 7236. Repealed. Pub. L. 93-490, Sec. 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- [Secs. 7237, 7238. Repealed. Pub. L. 91-513, title III, Sec. 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- [Sec. 7239. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Sec. 7240. Repealed. Pub. L. 101-508, title XI, Sec. 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528]
- [Sec. 7241. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- SUBCHAPTER B - OTHER OFFENSES
-
-
- Sec. 7261. Representation that retailers' excise tax is excluded from price of article
- Sec. 7262. Violation of occupational tax laws relating to wagering - failure to pay special tax
- [Sec. 7263. Repealed. Pub. L. 94-455, title XIX, Sec. 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Sec. 7264. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Sec. 7265. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Sec. 7266. Repealed. Pub. L. 93-490, Sec. 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- [Sec. 7267. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Sec. 7268. Possession with intent to sell in fraud of law or to evade tax
- Sec. 7269. Failure to produce records
- Sec. 7270. Insurance policies
- Sec. 7271. Penalties for offenses relating to stamps
- Sec. 7272. Penalty for failure to register
- Sec. 7273. Penalties for offenses relating to special taxes
- [Sec. 7274. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Sec. 7275. Penalty for offenses relating to certain airline tickets and advertising
- SUBCHAPTER C - FORFEITURES
- SUBCHAPTER D - MISCELLANEOUS PENALTY AND FORFEITURE PROVISIONS
- CHAPTER 76 - JUDICIAL PROCEEDINGS
- CHAPTER 77 - MISCELLANEOUS PROVISIONS
-
-
-
- Sec. 7501. Liability for taxes withheld or collected
- Sec. 7502. Timely mailing treated as timely filing and paying
- Sec. 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- Sec. 7504. Fractional parts of a dollar
- Sec. 7505. Sale of personal property acquired by the United States
- Sec. 7506. Administration of real estate acquired by the United States
- Sec. 7507. Exemption of insolvent banks from tax
- Sec. 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- Sec. 7509. Expenditures incurred by the United States Postal Service
- Sec. 7510. Exemption from tax of domestic goods purchased for the United States
- [Sec. 7511. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77]
- Sec. 7512. Separate accounting for certain collected taxes, etc.
- Sec. 7513. Reproduction of returns and other documents
- Sec. 7514. Authority to prescribe or modify seals
- [Sec. 7515. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- Sec. 7516. Supplying training and training aids on request
- Sec. 7517. Furnishing on request of statement explaining estate or gift valuation
- Sec. 7518. Tax incentives relating to merchant marine capital construction funds
- Sec. 7519. Required payments for entities electing not to have required taxable year
- Sec. 7520. Valuation tables
- Sec. 7521. Procedures involving taxpayer interviews
- Sec. 7522. Content of tax due, deficiency, and other notices
- Sec. 7523. Graphic presentation of major categories of Federal outlays and income
- Sec. 7524. Annual notice of tax delinquency
- Sec. 7525. Confidentiality privileges relating to taxpayer communications
- Sec. 7526. Low-income taxpayer clinics
- Sec. 7527. Advance payment of credit for health insurance costs of eligible individuals
- Sec. 7528. Internal Revenue Service user fees
- CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- SUBCHAPTER A - EXAMINATION AND INSPECTION
-
-
- Sec. 7601. Canvass of districts for taxable persons and objects
- Sec. 7602. Examination of books and witnesses
- Sec. 7603. Service of summons
- Sec. 7604. Enforcement of summons
- Sec. 7605. Time and place of examination
- Sec. 7606. Entry of premises for examination of taxable objects
- [Sec. 7607. Repealed. Pub. L. 98-473, title II, Sec. 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Sec. 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- Sec. 7608. Authority of internal revenue enforcement officers
- Sec. 7609. Special procedures for third-party summonses
- Sec. 7610. Fees and costs for witnesses
- Sec. 7611. Restrictions on church tax inquiries and examinations
- Sec. 7612. Special procedures for summonses for computer software
- Sec. 7613. Cross references
- SUBCHAPTER B - GENERAL POWERS AND DUTIES
- [SUBCHAPTER C - REPEALED]
- SUBCHAPTER D - POSSESSIONS
- CHAPTER 79 - DEFINITIONS
- CHAPTER 80 - GENERAL RULES
- Subtitle G - The Joint Committee on Taxation
- Subtitle H - Financing of Presidential Election Campaigns
- Subtitle I - Trust Fund Code
- Subtitle J - Coal Industry Health Benefits
- Subtitle K - Group Health Plan Requirements
카페 게시글
검색이 허용된 게시물입니다.
§ IRC
Internal Revenue Code (Contents)
박 훈
추천 0
조회 1,221
06.06.20 14:05
댓글 5
다음검색
첫댓글 감사합니다^^
와!! 정말 perfect 합니다!! 링크가 되어 있어서 들어가보기만 하면 되네요..감사드립니다..
왕 감사합니다.
열심히 뤼서취 해보겠습니다. 감사 합니다~
감사합니다