Internal Revenue Code (Contents)

[박 훈]

• 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
      • PART I - TAX ON INDIVIDUALS
        • • Sec. 1. Tax imposed
          • Sec. 2. Definitions and special rules
          • Sec. 3. Tax tables for individuals
          • [Sec. 4. Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
          • Sec. 5. Cross references relating to tax on individuals
      • PART II - TAX ON CORPORATIONS
        • • Sec. 11. Tax imposed
          • Sec. 12. Cross references relating to tax on corporations
      • PART III - CHANGES IN RATES DURING A TAXABLE YEAR
        • • Sec. 15. Effect of changes
      • PART IV - CREDITS AGAINST TAX
        • SUBPART A - NONREFUNDABLE PERSONAL CREDITS
          • Sec. 21. Expenses for household and dependent care services necessary for gainful employment
          • Sec. 22. Credit for the elderly and the permanently and totally disabled
          • Sec. 23. Adoption expenses
          • Sec. 24. Child tax credit
          • Sec. 25. Interest on certain home mortgages
          • Sec. 25A. Hope and Lifetime Learning credits
          • Sec. 25B. Elective deferrals and IRA contributions by certain individuals
          • Sec. 26. Limitation based on tax liability; definition of tax liability
        • SUBPART B - OTHER CREDITS
          • Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit
          • [Sec. 28. Renumbered Sec. 45C]
          • Sec. 29. Credit for producing fuel from a nonconventional source
          • Sec. 30. Credit for qualified electric vehicles
          • Sec. 30A. Puerto Rico economic activity credit
        • SUBPART C - REFUNDABLE CREDITS
          • Sec. 31. Tax withheld on wages
          • Sec. 32. Earned income
          • Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations
          • Sec. 34. Certain uses of gasoline and special fuels
          • Sec. 35. Health insurance costs of eligible individuals
          • Sec. 36. Overpayments of tax
        • SUBPART D - BUSINESS RELATED CREDITS
          • Sec. 38. General business credit
          • Sec. 39. Carryback and carryforward of unused credits
          • Sec. 40. Alcohol used as fuel
          • Sec. 41. Credit for increasing research activities
          • Sec. 42. Low-income housing credit
          • Sec. 43. Enhanced oil recovery credit
          • Sec. 44. Expenditures to provide access to disabled individuals
          • [Sec. 44A. Renumbered Sec. 21]
          • [Sec. 44B. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(m)(1), July 18, 1984, 98 Stat. 833]
          • [Sec. 44C. Renumbered Sec. 23]
          • [Sec. 44D. Renumbered Sec. 29]
          • [Sec. 44E. Renumbered Sec. 40]
          • [Sec. 44F. Renumbered Sec. 30]
          • [Sec. 44G. Renumbered Sec. 41]
          • [Sec. 44H. Renumbered Sec. 45C]
          • Sec. 45. Electricity produced from certain renewable resources
          • Sec. 45A. Indian employment credit
          • Sec. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
          • Sec. 45C. Clinical testing expenses for certain drugs for rare diseases or conditions
          • Sec. 45D. New markets tax credit
          • Sec. 45E. Small employer pension plan startup costs
          • Sec. 45F. Employer-provided child care credit
        • SUBPART E - RULES FOR COMPUTING INVESTMENT CREDIT
          • Sec. 46. Amount of credit
          • Sec. 47. Rehabilitation credit
          • Sec. 48. Energy credit; reforestation credit
          • Sec. 49. At-risk rules
          • Sec. 50. Other special rules
          • [Secs. 50A, 50B. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(m)(2), July 18, 1984, 98 Stat. 833]
        • SUBPART F - RULES FOR COMPUTING WORK OPPORTUNITY CREDIT
          • Sec. 51. Amount of credit
          • Sec. 51A. Temporary incentives for employing long-term family assistance recipients
          • Sec. 52. Special rules
        • SUBPART G - CREDIT AGAINST REGULAR TAX FOR PRIOR YEAR MINIMUM TAX LIABILITY
          • Sec. 53. Credit for prior year minimum tax liability
      • [PART V - REPEALED]
      • PART VI - ALTERNATIVE MINIMUM TAX
        • • Sec. 55. Alternative minimum tax imposed
          • Sec. 56. Adjustments in computing alternative minimum taxable income
          • Sec. 57. Items of tax preference
          • Sec. 58. Denial of certain losses
          • Sec. 59. Other definitions and special rules
      • PART VII - ENVIRONMENTAL TAX
        • • Sec. 59A. Environmental tax
      • [PART VIII - REPEALED]
        • • [Sec. 59B. Repealed. Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat. 1980]
    • SUBCHAPTER B - COMPUTATION OF TAXABLE INCOME
      • PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
        • • Sec. 61. Gross income defined
          • Sec. 62. Adjusted gross income defined
          • Sec. 63. Taxable income defined
          • Sec. 64. Ordinary income defined
          • Sec. 65. Ordinary loss defined
          • Sec. 66. Treatment of community income
          • Sec. 67. 2-percent floor on miscellaneous itemized deductions
          • Sec. 68. Overall limitation on itemized deductions
      • 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
        • SUBPART A - PRIVATE ACTIVITY BONDS
          • Sec. 141. Private activity bond; qualified bond
          • Sec. 142. Exempt facility bond
          • Sec. 143. Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
          • Sec. 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
          • Sec. 145. Qualified 501(c)(3) bond
          • Sec. 146. Volume cap
          • Sec. 147. Other requirements applicable to certain private activity bonds
        • SUBPART B - REQUIREMENTS APPLICABLE TO ALL STATE AND LOCAL BONDS
          • Sec. 148. Arbitrage
          • Sec. 149. Bonds must be registered to be tax exempt; other requirements
        • SUBPART C - DEFINITIONS AND SPECIAL RULES
          • Sec. 150. Definitions and special rules
      • PART V - DEDUCTIONS FOR PERSONAL EXEMPTIONS
        • • Sec. 151. Allowance of deductions for personal exemptions
          • Sec. 152. Dependent defined
          • Sec. 153. Cross references
      • 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
        • • Sec. 281. Terminal railroad corporations and their shareholders
      • PART XI - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
        • • Sec. 291. Special rules relating to corporate preference items
    • SUBCHAPTER C - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
      • PART I - DISTRIBUTIONS BY CORPORATIONS
        • SUBPART A - EFFECTS ON RECIPIENTS
          • Sec. 301. Distributions of property
          • Sec. 302. Distributions in redemption of stock
          • Sec. 303. Distributions in redemption of stock to pay death taxes
          • Sec. 304. Redemption through use of related corporations
          • Sec. 305. Distributions of stock and stock rights
          • Sec. 306. Dispositions of certain stock
          • Sec. 307. Basis of stock and stock rights acquired in distributions
        • SUBPART B - EFFECTS ON CORPORATION
          • Sec. 311. Taxability of corporation on distribution
          • Sec. 312. Effect on earnings and profits
        • SUBPART C - DEFINITIONS; CONSTRUCTIVE OWNERSHIP OF STOCK
          • Sec. 316. Dividend defined
          • Sec. 317. Other definitions
          • Sec. 318. Constructive ownership of stock
      • PART II - CORPORATE LIQUIDATIONS
        • SUBPART A - EFFECTS ON RECIPIENTS
          • Sec. 331. Gain or loss to shareholders in corporate liquidations
          • Sec. 332. Complete liquidations of subsidiaries
          • [Sec. 333. Repealed. Pub. L. 99-514, title VI, Sec. 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
          • Sec. 334. Basis of property received in liquidations
        • SUBPART B - EFFECTS ON CORPORATION
          • Sec. 336. Gain or loss recognized on property distributed in complete liquidation
          • Sec. 337. Nonrecognition for property distributed to parent in complete liquidation of subsidiary
          • Sec. 338. Certain stock purchases treated as asset acquisitions
        • [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
          • Sec. 346. Definition and special rule
      • PART III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS
        • SUBPART A - CORPORATE ORGANIZATIONS
          • Sec. 351. Transfer to corporation controlled by transferor
        • SUBPART B - EFFECTS ON SHAREHOLDERS AND SECURITY HOLDERS
          • Sec. 354. Exchanges of stock and securities in certain reorganizations
          • Sec. 355. Distribution of stock and securities of a controlled corporation
          • Sec. 356. Receipt of additional consideration
          • Sec. 357. Assumption of liability
          • Sec. 358. Basis to distributees
        • SUBPART C - EFFECTS ON CORPORATION
          • Sec. 361. Nonrecognition of gain or loss to corporations; treatment of distributions
          • Sec. 362. Basis to corporations
          • [Sec. 363. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
        • SUBPART D - SPECIAL RULE; DEFINITIONS
          • Sec. 367. Foreign corporations
          • Sec. 368. Definitions relating to corporate 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
        • • Sec. 381. Carryovers in certain corporate acquisitions
          • Sec. 382. Limitation on net operating loss carryforwards and certain built-in losses following ownership change
          • Sec. 383. Special limitations on certain excess credits, etc.
          • Sec. 384. Limitation on use of preacquisition losses to offset built-in gains
      • PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
        • • Sec. 385. Treatment of certain interests in corporations 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.
      • PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
        • SUBPART A - GENERAL RULE
          • Sec. 401. Qualified pension, profit-sharing, and stock bonus plans
          • Sec. 402. Taxability of beneficiary of employees' trust
          • Sec. 402A. Optional treatment of elective deferrals as Roth contributions
          • Sec. 403. Taxation of employee annuities
          • Sec. 404. Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
          • Sec. 404A. Deduction for certain foreign deferred compensation plans
          • [Sec. 405. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 491(a), July 18, 1984, 98 Stat. 848]
          • Sec. 406. Employees of foreign affiliates covered by section 3121(l) agreements
          • Sec. 407. Certain employees of domestic subsidiaries engaged in business outside the United States
          • Sec. 408. Individual retirement accounts
          • Sec. 408A. Roth IRAs
          • Sec. 409. Qualifications for tax credit employee stock ownership plans
          • [Sec. 409A. Renumbered Sec. 409]
        • SUBPART B - SPECIAL RULES
          • Sec. 410. Minimum participation standards
          • Sec. 411. Minimum vesting standards
          • Sec. 412. Minimum funding standards
          • Sec. 413. Collectively bargained plans, etc.
          • Sec. 414. Definitions and special rules
          • Sec. 415. Limitations on benefits and contribution under qualified plans
          • Sec. 416. Special rules for top-heavy plans
          • Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements
        • SUBPART C - SPECIAL RULES FOR MULTIEMPLOYER PLANS
          • Sec. 418. Reorganization status
          • Sec. 418A. Notice of reorganization and funding requirements
          • Sec. 418B. Minimum contribution requirement
          • Sec. 418C. Overburden credit against minimum contribution requirement
          • Sec. 418D. Adjustments in accrued benefits
          • Sec. 418E. Insolvent plans
        • SUBPART D - TREATMENT OF WELFARE BENEFIT FUNDS
          • Sec. 419. Treatment of funded welfare benefit plans
          • Sec. 419A. Qualified asset account; limitation on additions to account
        • SUBPART E - TREATMENT OF TRANSFERS TO RETIREE HEALTH ACCOUNTS
          • Sec. 420. Transfers of excess pension assets to retiree health accounts
      • PART II - CERTAIN STOCK OPTIONS
        • • Sec. 421. General rules
          • Sec. 422. Incentive stock options
          • [Sec. 422A. Renumbered Sec. 422]
          • Sec. 423. Employee stock purchase plans
          • Sec. 424. Definitions and special rules
          • [Sec. 425. Renumbered Sec. 424]
    • SUBCHAPTER E - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
      • PART I - ACCOUNTING PERIODS
        • • Sec. 441. Period for computation of taxable income
          • Sec. 442. Change of annual accounting period
          • Sec. 443. Returns for a period of less than 12 months
          • Sec. 444. Election of taxable year other than required taxable year
      • PART II - METHODS OF ACCOUNTING
        • SUBPART A - METHODS OF ACCOUNTING IN GENERAL
          • Sec. 446. General rule for methods of accounting
          • Sec. 447. Method of accounting for corporations engaged in farming
          • Sec. 448. Limitation on use of cash method of accounting
        • 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
          • Sec. 471. General rule for inventories
          • Sec. 472. Last-in, first-out inventories
          • Sec. 473. Qualified liquidations of LIFO inventories
          • Sec. 474. Simplified dollar-value LIFO method for certain small businesses
          • Sec. 475. Mark to market accounting method for dealers in securities
      • PART III - ADJUSTMENTS
        • • Sec. 481. Adjustments required by changes in method of accounting
          • Sec. 482. Allocation of income and deductions among taxpayers
          • Sec. 483. Interest on certain deferred payments
    • SUBCHAPTER F - EXEMPT ORGANIZATIONS
      • PART I - GENERAL RULE
        • • Sec. 501. Exemption from tax on corporations, certain trusts, etc.
          • Sec. 502. Feeder organizations
          • Sec. 503. Requirements for exemption
          • Sec. 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
          • Sec. 505. Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
      • PART II - PRIVATE FOUNDATIONS
        • • Sec. 507. Termination of private foundation status
          • Sec. 508. Special rules with respect to section 501(c)(3) organizations
          • Sec. 509. Private foundation defined
      • PART III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
        • • Sec. 511. Imposition of tax on unrelated business income of charitable, etc., organizations
          • Sec. 512. Unrelated business taxable income
          • Sec. 513. Unrelated trade or business
          • Sec. 514. Unrelated debt-financed income
          • Sec. 515. Taxes of foreign countries and possessions of the United States
      • PART IV - FARMERS' COOPERATIVES
        • • Sec. 521. Exemption of farmers' cooperatives from tax
          • [Sec. 522. Repealed. Pub. L. 87-834, Sec. 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
      • PART V - SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS
        • • Sec. 526. Shipowners' protection and indemnity associations
      • PART VI - POLITICAL ORGANIZATIONS
        • • Sec. 527. Political organizations
      • PART VII - CERTAIN HOMEOWNERS ASSOCIATIONS
        • • Sec. 528. Certain homeowners associations
      • PART VIII - HIGHER EDUCATION SAVINGS ENTITIES
        • • Sec. 529. Qualified tuition programs
          • Sec. 530. Coverdell education savings accounts
    • SUBCHAPTER G - CORPORATIONS USED TO AVOID INCOME TAX ON SHAREHOLDERS
      • PART I - CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
        • • Sec. 531. Imposition of accumulated earnings tax
          • Sec. 532. Corporations subject to accumulated earnings tax
          • Sec. 533. Evidence of purpose to avoid income tax
          • Sec. 534. Burden of proof
          • Sec. 535. Accumulated taxable income
          • Sec. 536. Income not placed on annual basis
          • Sec. 537. Reasonable needs of the business
      • PART II - PERSONAL HOLDING COMPANIES
        • • Sec. 541. Imposition of personal holding company tax
          • Sec. 542. Definition of personal holding company
          • Sec. 543. Personal holding company income
          • Sec. 544. Rules for determining stock ownership
          • Sec. 545. Undistributed personal holding company income
          • Sec. 546. Income not placed on annual basis
          • Sec. 547. Deduction for deficiency dividends
      • PART III - FOREIGN PERSONAL HOLDING COMPANIES
        • • Sec. 551. Foreign personal holding company income taxed to United States shareholders
          • Sec. 552. Definition of foreign personal holding company
          • Sec. 553. Foreign personal holding company income
          • Sec. 554. Stock ownership
          • Sec. 555. Gross income of foreign personal holding companies
          • Sec. 556. Undistributed foreign personal holding company income
          • Sec. 557. Income not placed on annual basis
          • Sec. 558. Returns of officers, directors, and shareholders of foreign personal holding companies
      • PART IV - DEDUCTION FOR DIVIDENDS PAID
        • • Sec. 561. Definition of deduction for dividends paid
          • Sec. 562. Rules applicable in determining dividends eligible for dividends paid deduction
          • Sec. 563. Rules relating to dividends paid after close of taxable year
          • Sec. 564. Dividend carryover
          • Sec. 565. Consent dividends
    • 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
      • PART I - DEDUCTIONS
        • • Sec. 611. Allowance of deduction for depletion
          • Sec. 612. Basis for cost depletion
          • Sec. 613. Percentage depletion
          • Sec. 613A. Limitations on percentage depletion in case of oil and gas wells
          • Sec. 614. Definition of property
          • [Sec. 615. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
          • Sec. 616. Development expenditures
          • Sec. 617. Deduction and recapture of certain mining exploration expenditures
      • [PART II - REPEALED]
        • • [Sec. 621. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521]
      • PART III - SALES AND EXCHANGES
        • • Sec. 631. Gain or loss in the case of timber, coal, or domestic iron ore
          • [Sec. 632. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
      • PART IV - MINERAL PRODUCTION PAYMENTS
        • • Sec. 636. Income tax treatment of mineral production payments
      • PART V - CONTINENTAL SHELF AREAS
        • • Sec. 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
          • Sec. 641. Imposition of tax
          • Sec. 642. Special rules for credits and deductions
          • Sec. 643. Definitions applicable to subparts A, B, C, and D
          • Sec. 644. Taxable year of trusts
          • Sec. 645. Certain revocable trusts treated as part of estate
          • Sec. 646. Tax treatment of electing Alaska Native Settlement Trusts
        • SUBPART B - TRUSTS WHICH DISTRIBUTE CURRENT INCOME ONLY
          • Sec. 651. Deduction for trusts distributing current income only
          • Sec. 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
        • SUBPART C - ESTATES AND TRUSTS WHICH MAY ACCUMULATE INCOME OR WHICH DISTRIBUTE CORPUS
          • Sec. 661. Deduction for estates and trusts accumulating income or distributing corpus
          • Sec. 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
          • Sec. 663. Special rules applicable to sections 661 and 662
          • Sec. 664. Charitable remainder trusts
        • SUBPART D - TREATMENT OF EXCESS DISTRIBUTIONS BY TRUSTS
          • Sec. 665. Definitions applicable to subpart D
          • Sec. 666. Accumulation distribution allocated to preceding years
          • Sec. 667. Treatment of amounts deemed distributed by trust in preceding years
          • Sec. 668. Interest charge on accumulation distributions from foreign trusts
          • [Sec. 669. Repealed. Pub. L. 94-455, title VII, Sec. 701(d)(1), Oct. 4, 1976, 90 Stat. 1578]
        • SUBPART E - GRANTORS AND OTHERS TREATED AS SUBSTANTIAL OWNERS
          • Sec. 671. Trust income, deductions, and credits attributable to grantors and others as substantial owners
          • Sec. 672. Definitions and rules
          • Sec. 673. Reversionary interests
          • Sec. 674. Power to control beneficial enjoyment
          • Sec. 675. Administrative powers
          • Sec. 676. Power to revoke
          • Sec. 677. Income for benefit of grantor
          • Sec. 678. Person other than grantor treated as substantial owner
          • Sec. 679. Foreign trusts having one or more United States beneficiaries
        • SUBPART F - MISCELLANEOUS
          • Sec. 681. Limitation on charitable deduction
          • Sec. 682. Income of an estate or trust in case of divorce, etc.
          • Sec. 683. Use of trust as an exchange fund
          • Sec. 684. Recognition of gain on certain transfers to certain foreign trusts and estates
          • Sec. 685. Treatment of funeral trusts
      • PART II - INCOME IN RESPECT OF DECEDENTS
        • • Sec. 691. Recipients of income in respect of decedents
          • Sec. 692. Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
    • SUBCHAPTER K - PARTNERS AND PARTNERSHIPS
      • PART I - DETERMINATION OF TAX LIABILITY
        • • Sec. 701. Partners, not partnership, subject to tax
          • Sec. 702. Income and credits of partner
          • Sec. 703. Partnership computations
          • Sec. 704. Partner's distributive share
          • Sec. 705. Determination of basis of partner's interest
          • Sec. 706. Taxable years of partner and partnership
          • Sec. 707. Transactions between partner and partnership
          • Sec. 708. Continuation of partnership
          • Sec. 709. Treatment of organization and syndication fees
      • PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
        • SUBPART A - CONTRIBUTIONS TO A PARTNERSHIP
          • Sec. 721. Nonrecognition of gain or loss on contribution
          • Sec. 722. Basis of contributing partner's interest
          • Sec. 723. Basis of property contributed to partnership
          • Sec. 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
        • SUBPART B - DISTRIBUTIONS BY A PARTNERSHIP
          • Sec. 731. Extent of recognition of gain or loss on distribution
          • Sec. 732. Basis of distributed property other than money
          • Sec. 733. Basis of distributee partner's interest
          • Sec. 734. Optional adjustment to basis of undistributed partnership property
          • Sec. 735. Character of gain or loss on disposition of distributed property
          • Sec. 736. Payments to a retiring partner or a deceased partner's successor in interest
          • Sec. 737. Recognition of precontribution gain in case of certain distributions to contributing partner
        • SUBPART C - TRANSFERS OF INTERESTS IN A PARTNERSHIP
          • Sec. 741. Recognition and character of gain or loss on sale or exchange
          • Sec. 742. Basis of transferee partner's interest
          • Sec. 743. Optional adjustment to basis of partnership property
        • SUBPART D - PROVISIONS COMMON TO OTHER SUBPARTS
          • Sec. 751. Unrealized receivables and inventory items
          • Sec. 752. Treatment of certain liabilities
          • Sec. 753. Partner receiving income in respect of decedent
          • Sec. 754. Manner of electing optional adjustment to basis of partnership property
          • Sec. 755. Rules for allocation of basis
      • PART III - DEFINITIONS
        • • Sec. 761. Terms defined
      • PART IV - SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS
        • • Sec. 771. Application of subchapter to electing large partnerships
          • Sec. 772. Simplified flow-through
          • Sec. 773. Computations at partnership level
          • Sec. 774. Other modifications
          • Sec. 775. Electing large partnership defined
          • Sec. 776. Special rules for partnerships holding oil and gas properties
          • Sec. 777. Regulations
    • SUBCHAPTER L - INSURANCE COMPANIES
      • PART I - LIFE INSURANCE COMPANIES
        • SUBPART A - TAX IMPOSED
          • Sec. 801. Tax imposed
        • SUBPART B - LIFE INSURANCE GROSS INCOME
          • Sec. 803. Life insurance gross income
        • SUBPART C - LIFE INSURANCE DEDUCTIONS
          • Sec. 804. Life insurance deductions
          • Sec. 805. General deductions
          • Sec. 806. Small life insurance company deduction
          • Sec. 807. Rules for certain reserves
          • Sec. 808. Policyholder dividends deduction
          • Sec. 809. Reduction in certain deductions of mutual life insurance companies
          • Sec. 810. Operations loss deduction
        • SUBPART D - ACCOUNTING, ALLOCATION, AND FOREIGN PROVISIONS
          • Sec. 811. Accounting provisions
          • Sec. 812. Definition of company's share and policyholders' share
          • [Sec. 813. Repealed. Pub. L. 100-203, title X, Sec. 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330-423]
          • Sec. 814. Contiguous country branches of domestic life insurance companies
          • Sec. 815. Distributions to shareholders from pre-1984 policyholders surplus account
        • SUBPART E - DEFINITIONS AND SPECIAL RULES
          • Sec. 816. Life insurance company defined
          • Sec. 817. Treatment of variable contracts
          • Sec. 817A. Special rules for modified guaranteed contracts
          • Sec. 818. Other definitions and special rules
      • PART II - OTHER INSURANCE COMPANIES
        • • Sec. 831. Tax on insurance companies other than life insurance companies
          • Sec. 832. Insurance company taxable income
          • Sec. 833. Treatment of Blue Cross and Blue Shield organizations, etc.
          • Sec. 834. Determination of taxable investment income
          • Sec. 835. Election by reciprocal
      • PART III - PROVISIONS OF GENERAL APPLICATION
        • • Sec. 841. Credit for foreign taxes
          • Sec. 842. Foreign companies carrying on insurance business
          • Sec. 843. Annual accounting period
          • Sec. 844. Special loss carryover rules
          • Sec. 845. Certain reinsurance agreements
          • Sec. 846. Discounted unpaid losses defined
          • Sec. 847. Special estimated tax payments
          • Sec. 848. Capitalization of certain policy acquisition expenses
    • SUBCHAPTER M - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
      • PART I - REGULATED INVESTMENT COMPANIES
        • • Sec. 851. Definition of regulated investment company
          • Sec. 852. Taxation of regulated investment companies and their shareholders
          • Sec. 853. Foreign tax credit allowed to shareholders
          • Sec. 854. Limitations applicable to dividends received from regulated investment company
          • Sec. 855. Dividends paid by regulated investment company after close of taxable year
      • PART II - REAL ESTATE INVESTMENT TRUSTS
        • • Sec. 856. Definition of real estate investment trust
          • Sec. 857. Taxation of real estate investment trusts and their beneficiaries
          • Sec. 858. Dividends paid by real estate investment trust after close of taxable year
          • Sec. 859. Adoption of annual accounting period
      • PART III - PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
        • • Sec. 860. Deduction for deficiency dividends
      • PART IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS
        • • Sec. 860A. Taxation of REMIC's
          • Sec. 860B. Taxation of holders of regular interests
          • Sec. 860C. Taxation of residual interests
          • Sec. 860D. REMIC defined
          • Sec. 860E. Treatment of income in excess of daily accruals on residual interests
          • Sec. 860F. Other rules
          • Sec. 860G. Other definitions and special rules
      • PART V - FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS
        • • Sec. 860H. Taxation of a FASIT; other general rules
          • Sec. 860I. Gain recognition on contributions to a FASIT and in other cases
          • Sec. 860J. Non-FASIT losses not to offset certain FASIT inclusions
          • Sec. 860K. Treatment of transfers of high-yield interests to disqualified holders
          • Sec. 860L. Definitions and other 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
        • • Sec. 861. Income from sources within the United States
          • Sec. 862. Income from sources without the United States
          • Sec. 863. Special rules for determining source
          • Sec. 864. Definitions and special rules
          • Sec. 865. Source rules for personal property sales
      • PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
        • SUBPART A - NONRESIDENT ALIEN INDIVIDUALS
          • Sec. 871. Tax on nonresident alien individuals
          • Sec. 872. Gross income
          • Sec. 873. Deductions
          • Sec. 874. Allowance of deductions and credits
          • Sec. 875. Partnerships; beneficiaries of estates and trusts
          • Sec. 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
          • Sec. 877. Expatriation to avoid tax
          • Sec. 878. Foreign educational, charitable, and certain other exempt organizations
          • Sec. 879. Tax treatment of certain community income in the case of nonresident alien individuals
        • SUBPART B - FOREIGN CORPORATIONS
          • Sec. 881. Tax on income of foreign corporations not connected with United States business
          • Sec. 882. Tax on income of foreign corporations connected with United States business
          • Sec. 883. Exclusions from gross income
          • Sec. 884. Branch profits tax
          • Sec. 885. Cross references
        • SUBPART C - TAX ON GROSS TRANSPORTATION INCOME
          • Sec. 887. Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
        • SUBPART D - MISCELLANEOUS PROVISIONS
          • Sec. 891. Doubling of rates of tax on citizens and corporations of certain foreign countries
          • Sec. 892. Income of foreign governments and of international organizations
          • Sec. 893. Compensation of employees of foreign governments or international organizations
          • Sec. 894. Income affected by treaty
          • Sec. 895. Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
          • Sec. 896. Adjustment of tax on nationals, residents, and corporations of certain foreign countries
          • Sec. 897. Disposition of investment in United States real property
          • Sec. 898. Taxable year of certain foreign corporations
      • PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
        • SUBPART A - FOREIGN TAX CREDIT
          • Sec. 901. Taxes of foreign countries and of possessions of United States
          • Sec. 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
          • Sec. 903. Credit for taxes in lieu of income, etc., taxes
          • Sec. 904. Limitation on credit
          • Sec. 905. Applicable rules
          • Sec. 906. Nonresident alien individuals and foreign corporations
          • Sec. 907. Special rules in case of foreign oil and gas income
          • Sec. 908. Reduction of credit for participation in or co-operation with an international boycott
        • SUBPART B - EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES
          • Sec. 911. Citizens or residents of the United States living abroad
          • Sec. 912. Exemption for certain allowances
          • [Sec. 913. Repealed. Pub. L. 97-34, title I, Sec. 112(a), Aug. 13, 1981, 95 Stat. 194]
        • [SUBPART C - REPEALED]
          • [Secs. 921 to 927. Repealed. Pub. L. 106-519, Sec. 2, Nov. 15, 2000, 114 Stat. 2423]
        • 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
          • Sec. 941. Qualifying foreign trade income
          • Sec. 942. Foreign trading gross receipts
          • Sec. 943. Other definitions and special rules
        • 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
          • Sec. 970. Reduction of subpart F income of export trade corporations
          • Sec. 971. Definitions
          • [Sec. 972. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(120), Oct. 4, 1976, 90 Stat. 1784]
        • [SUBPART H - REPEALED]
          • [Sec. 981. Repealed. Pub. L. 94-455, title X, Sec. 1012(b)(2), Oct. 4, 1976, 90 Stat. 1614]
        • SUBPART I - ADMISSIBILITY OF DOCUMENTATION MAINTAINED IN FOREIGN COUNTRIES
          • Sec. 982. Admissibility of documentation maintained in foreign countries
        • SUBPART J - FOREIGN CURRENCY TRANSACTIONS
          • Sec. 985. Functional currency
          • Sec. 986. Determination of foreign taxes and foreign corporation's earnings and profits
          • Sec. 987. Branch transactions
          • Sec. 988. Treatment of certain foreign currency transactions
          • Sec. 989. Other definitions and special rules
      • PART IV - DOMESTIC INTERNATIONAL SALES CORPORATIONS
        • SUBPART A - TREATMENT OF QUALIFYING CORPORATIONS
          • Sec. 991. Taxation of a domestic international sales corporation
          • Sec. 992. Requirements of a domestic international sales corporation
          • Sec. 993. Definitions
          • Sec. 994. Inter-company pricing rules
        • SUBPART B - TREATMENT OF DISTRIBUTIONS TO SHAREHOLDERS
          • Sec. 995. Taxation of DISC income to shareholders
          • Sec. 996. Rules for allocation in the case of distributions and losses
          • Sec. 997. Special subchapter C rules
      • PART V - INTERNATIONAL BOYCOTT DETERMINATIONS
        • • Sec. 999. Reports by taxpayers; determinations
          • [Sec. 1000. Reserved]
    • SUBCHAPTER O - GAIN OR LOSS ON DISPOSITION OF PROPERTY
      • PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
        • • Sec. 1001. Determination of amount of and recognition of gain or loss
          • [Sec. 1002. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
      • 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
        • • Sec. 1051. Property acquired during affiliation
          • Sec. 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
          • Sec. 1053. Property acquired before March 1, 1913
          • Sec. 1054. Certain stock of Federal National Mortgage Association
          • Sec. 1055. Redeemable ground rents
          • Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise
          • [Sec. 1057. Repealed. Pub. L. 105-34, title XI, Sec. 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
          • Sec. 1058. Transfers of securities under certain agreements
          • Sec. 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
          • Sec. 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons
          • Sec. 1060. Special allocation rules for certain asset acquisitions
          • Sec. 1061. Cross references
      • [PART V - REPEALED]
        • • [Sec. 1071. Repealed. Pub. L. 104-7, Sec. 2(a), Apr. 11, 1995, 109 Stat. 93]
      • PART VI - EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS
        • • Sec. 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C.
          • Sec. 1082. Basis for determining gain or loss
          • Sec. 1083. Definitions
      • PART VII - WASH SALES; STRADDLES
        • • Sec. 1091. Loss from wash sales of stock or securities
          • Sec. 1092. Straddles
      • [PART VIII - REPEALED]
        • • [Secs. 1101 to 1103. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521]
      • [PART IX - REPEALED]
        • • [Sec. 1111. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
    • SUBCHAPTER P - CAPITAL GAINS AND LOSSES
      • PART I - TREATMENT OF CAPITAL GAINS
        • • Sec. 1201. Alternative tax for corporations
          • Sec. 1202. Partial exclusion for gain from certain small business stock
      • PART II - TREATMENT OF CAPITAL LOSSES
        • • Sec. 1211. Limitation on capital losses
          • Sec. 1212. Capital loss carrybacks and carryovers
      • PART III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
        • • Sec. 1221. Capital asset defined
          • Sec. 1222. Other terms relating to capital gains and losses
          • Sec. 1223. Holding period of property
      • 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
        • SUBPART A - ORIGINAL ISSUE DISCOUNT
          • Sec. 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
          • Sec. 1272. Current inclusion in income of original issue discount
          • Sec. 1273. Determination of amount of original issue discount
          • Sec. 1274. Determination of issue price in the case of certain debt instruments issued for property
          • Sec. 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
          • Sec. 1275. Other definitions and special rules
        • SUBPART B - MARKET DISCOUNT ON BONDS
          • Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income
          • Sec. 1277. Deferral of interest deduction allocable to accrued market discount
          • Sec. 1278. Definitions and special rules
        • SUBPART C - DISCOUNT ON SHORT-TERM OBLIGATIONS
          • Sec. 1281. Current inclusion in income of discount on certain short-term obligations
          • Sec. 1282. Deferral of interest deduction allocable to accrued discount
          • Sec. 1283. Definitions and special rules
        • SUBPART D - MISCELLANEOUS PROVISIONS
          • Sec. 1286. Tax treatment of stripped bonds
          • Sec. 1287. Denial of capital gain treatment for gains on certain obligations not in registered form
          • Sec. 1288. Treatment of original issue discount on tax-exempt obligations
      • PART VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
        • SUBPART A - INTEREST ON TAX DEFERRAL
          • Sec. 1291. Interest on tax deferral
        • SUBPART B - TREATMENT OF QUALIFIED ELECTING FUNDS
          • Sec. 1293. Current taxation of income from qualified electing funds
          • Sec. 1294. Election to extend time for payment of tax on undistributed earnings
          • Sec. 1295. Qualified electing fund
        • SUBPART C - ELECTION OF MARK TO MARKET FOR MARKETABLE STOCK
          • Sec. 1296. Election of mark to market for marketable stock
        • SUBPART D - GENERAL PROVISIONS
          • Sec. 1297. Passive foreign investment company
          • Sec. 1298. Special rules
    • SUBCHAPTER Q - READJUSTMENT OF TAX BETWEEN YEARS AND SPECIAL LIMITATIONS
      • PART I - INCOME AVERAGING
        • • Sec. 1301. Averaging of farm income
      • PART II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
        • • Sec. 1311. Correction of error
          • Sec. 1312. Circumstances of adjustment
          • Sec. 1313. Definitions
          • Sec. 1314. Amount and method of adjustment
          • [Sec. 1315. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
      • [PART III - REPEALED]
        • • [Sec. 1321. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
      • [PART IV - REPEALED]
        • • [Secs. 1331 to 1337. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
      • PART V - CLAIM OF RIGHT
        • • Sec. 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
          • [Sec. 1342. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
      • [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
        • • Sec. 1351. Treatment of recoveries of foreign expropriation losses
    • [SUBCHAPTER R - REPEALED]
      • • • [Sec. 1361. Repealed. Pub. L. 89-389, Sec. 4(b)(1), Apr. 14, 1966, 80 Stat. 116]
    • SUBCHAPTER S - TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS
      • PART I - IN GENERAL
        • • Sec. 1361. S corporation defined
          • Sec. 1362. Election; revocation; termination
          • Sec. 1363. Effect of election on corporation
      • PART II - TAX TREATMENT OF SHAREHOLDERS
        • • Sec. 1366. Pass-thru of items to shareholders
          • Sec. 1367. Adjustments to basis of stock of shareholders, etc.
          • Sec. 1368. Distributions
      • PART III - SPECIAL RULES
        • • Sec. 1371. Coordination with subchapter C
          • Sec. 1372. Partnership rules to apply for fringe benefit purposes
          • Sec. 1373. Foreign income
          • Sec. 1374. Tax imposed on certain built-in gains
          • Sec. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
      • PART IV - DEFINITIONS; MISCELLANEOUS
        • • Sec. 1377. Definitions and special rule
          • Sec. 1378. Taxable year of S corporation
          • Sec. 1379. Transitional rules on enactment
    • SUBCHAPTER T - COOPERATIVES AND THEIR PATRONS
      • PART I - TAX TREATMENT OF COOPERATIVES
        • • Sec. 1381. Organizations to which part applies
          • Sec. 1382. Taxable income of cooperatives
          • Sec. 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
      • PART II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
        • • Sec. 1385. Amounts includible in patron's gross income
      • PART III - DEFINITIONS; SPECIAL RULES
        • • Sec. 1388. Definitions; special rules
    • SUBCHAPTER U - DESIGNATION AND TREATMENT OF EMPOWERMENT ZONES, ENTERPRISE COMMUNITIES, AND RURAL DEVELOPMENT INVESTMENT AREAS
      • PART I - DESIGNATION
        • • Sec. 1391. Designation procedure
          • Sec. 1392. Eligibility criteria
          • Sec. 1393. Definitions and special rules
      • PART II - TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
        • • Sec. 1394. Tax-exempt enterprise zone facility bonds
      • PART III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
        • SUBPART A - EMPOWERMENT ZONE EMPLOYMENT CREDIT
          • Sec. 1396. Empowerment zone employment credit
          • Sec. 1397. Other definitions and special rules
        • SUBPART B - ADDITIONAL EXPENSING
          • Sec. 1397A. Increase in expensing under section 179
        • SUBPART C - NONRECOGNITION OF GAIN ON ROLLOVER OF EMPOWERMENT ZONE INVESTMENTS
          • Sec. 1397B. Nonrecognition of gain on rollover of empowerment zone investments
        • SUBPART D - GENERAL PROVISIONS
          • Sec. 1397C. Enterprise zone business defined
          • Sec. 1397D. Qualified zone property defined
      • PART IV - INCENTIVES FOR EDUCATION ZONES
        • • Sec. 1397E. Credit to holders of qualified zone academy bonds
      • PART V - REGULATIONS
        • • Sec. 1397F. Regulations
    • SUBCHAPTER V - TITLE 11 CASES
      • • • Sec. 1398. Rules relating to individuals' title 11 cases
          • Sec. 1399. No separate taxable entities for partnerships, corporations, etc.
    • SUBCHAPTER W - DISTRICT OF COLUMBIA ENTERPRISE ZONE
      • • • Sec. 1400. Establishment of DC Zone
          • Sec. 1400A. Tax-exempt economic development bonds
          • Sec. 1400B. Zero percent capital gains rate
          • Sec. 1400C. First-time homebuyer credit for District of Columbia
    • SUBCHAPTER X - RENEWAL COMMUNITIES
      • PART I - DESIGNATION
        • • Sec. 1400E. Designation of renewal communities
      • PART II - RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS
        • • Sec. 1400F. Renewal community capital gain
          • Sec. 1400G. Renewal community business defined
      • PART III - ADDITIONAL INCENTIVES
        • • Sec. 1400H. Renewal community employment credit
          • Sec. 1400I. Commercial revitalization deduction
          • Sec. 1400J. Increase in expensing under section 179
    • SUBCHAPTER Y - NEW YORK LIBERTY ZONE BENEFITS
      • • • Sec. 1400L. Tax benefits for New York Liberty Zone
  • CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
    • • • • Sec. 1401. Rate of tax
          • Sec. 1402. Definitions
          • Sec. 1403. Miscellaneous provisions
  • CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
    • SUBCHAPTER A - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
      • • • Sec. 1441. Withholding of tax on nonresident aliens
          • Sec. 1442. Withholding of tax on foreign corporations
          • Sec. 1443. Foreign tax-exempt organizations
          • Sec. 1444. Withholding on Virgin Islands source income
          • Sec. 1445. Withholding of tax on dispositions of United States real property interests
          • Sec. 1446. Withholding¹ tax on foreign partners' share of effectively connected income
    • 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
      • • • Sec. 1501. Privilege to file consolidated returns
          • Sec. 1502. Regulations
          • Sec. 1503. Computation and payment of tax
          • Sec. 1504. Definitions
          • Sec. 1505. Cross references
    • SUBCHAPTER B - RELATED RULES
      • PART I - IN GENERAL
        • • Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
          • Sec. 1552. Earnings and profits
      • 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
        • • Sec. 2001. Imposition and rate of tax
          • Sec. 2002. Liability for payment
      • PART II - CREDITS AGAINST TAX
        • • Sec. 2010. Unified credit against estate tax
          • Sec. 2011. Credit for State death taxes
          • Sec. 2012. Credit for gift tax
          • Sec. 2013. Credit for tax on prior transfers
          • Sec. 2014. Credit for foreign death taxes
          • Sec. 2015. Credit for death taxes on remainders
          • Sec. 2016. Recovery of taxes claimed as credit
      • PART III - GROSS ESTATE
        • • Sec. 2031. Definition of gross estate
          • Sec. 2032. Alternate valuation
          • Sec. 2032A. Valuation of certain farm, etc., real property
          • Sec. 2033. Property in which the decedent had an interest
          • [Sec. 2033A. Renumbered Sec. 2057]
          • Sec. 2034. Dower or curtesy interests
          • Sec. 2035. Adjustments for certain gifts made within 3 years of decedent's death
          • Sec. 2036. Transfers with retained life estate
          • Sec. 2037. Transfers taking effect at death
          • Sec. 2038. Revocable transfers
          • Sec. 2039. Annuities
          • Sec. 2040. Joint interests
          • Sec. 2041. Powers of appointment
          • Sec. 2042. Proceeds of life insurance
          • Sec. 2043. Transfers for insufficient consideration
          • Sec. 2044. Certain property for which marital deduction was previously allowed
          • Sec. 2045. Prior interests
          • Sec. 2046. Disclaimers
      • 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
      • • • Sec. 2101. Tax imposed
          • Sec. 2102. Credits against tax
          • Sec. 2103. Definition of gross estate
          • Sec. 2104. Property within the United States
          • Sec. 2105. Property without the United States
          • Sec. 2106. Taxable estate
          • Sec. 2107. Expatriation to avoid tax
          • Sec. 2108. Application of pre-1967 estate tax provisions
    • SUBCHAPTER C - MISCELLANEOUS
      • • • Sec. 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
          • [Sec. 2202. Repealed. Pub. L. 94-455, title XIX, Sec. 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
          • Sec. 2203. Definition of executor
          • Sec. 2204. Discharge of fiduciary from personal liability
          • Sec. 2205. Reimbursement out of estate
          • Sec. 2206. Liability of life insurance beneficiaries
          • Sec. 2207. Liability of recipient of property over which decedent had power of appointment
          • Sec. 2207A. Right of recovery in the case of certain marital deduction property
          • Sec. 2207B. Right of recovery where decedent retained interest
          • Sec. 2208. Certain residents of possessions considered citizens of the United States
          • Sec. 2209. Certain residents of possessions considered nonresidents not citizens of the United States
          • Sec. 2210. Termination
  • CHAPTER 12 - GIFT TAX
    • SUBCHAPTER A - DETERMINATION OF TAX LIABILITY
      • • • Sec. 2501. Imposition of tax
          • Sec. 2502. Rate of tax
          • Sec. 2503. Taxable gifts
          • Sec. 2504. Taxable gifts for preceding calendar periods
          • Sec. 2505. Unified credit against gift tax
    • 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
      • • • [Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
          • Sec. 2522. Charitable and similar gifts
          • Sec. 2523. Gift to spouse
          • Sec. 2524. Extent of deductions
  • CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS
    • SUBCHAPTER A - TAX IMPOSED
      • • • Sec. 2601. Tax imposed
          • Sec. 2602. Amount of tax
          • Sec. 2603. Liability for tax
          • Sec. 2604. Credit for certain State taxes
    • SUBCHAPTER B - GENERATION-SKIPPING TRANSFERS
      • • • Sec. 2611. Generation-skipping transfer defined
          • Sec. 2612. Taxable termination; taxable distribution; direct skip
          • Sec. 2613. Skip person and non-skip person defined
          • [Sec. 2614. Omitted]
    • SUBCHAPTER C - TAXABLE AMOUNT
      • • • Sec. 2621. Taxable amount in case of taxable distribution
          • Sec. 2622. Taxable amount in case of taxable termination
          • Sec. 2623. Taxable amount in case of direct skip
          • Sec. 2624. Valuation
    • SUBCHAPTER D - GST EXEMPTION
      • • • Sec. 2631. GST exemption
          • Sec. 2632. Special rules for allocation of GST exemption
    • SUBCHAPTER E - APPLICABLE RATE; INCLUSION RATIO
      • • • Sec. 2641. Applicable rate
          • Sec. 2642. Inclusion ratio
    • SUBCHAPTER F - OTHER DEFINITIONS AND SPECIAL RULES
      • • • Sec. 2651. Generation assignment
          • Sec. 2652. Other definitions
          • Sec. 2653. Taxation of multiple skips
          • Sec. 2654. Special rules
    • SUBCHAPTER G - ADMINISTRATION
      • • • Sec. 2661. Administration
          • Sec. 2662. Return requirements
          • Sec. 2663. Regulations
          • Sec. 2664. Termination
  • CHAPTER 14 - SPECIAL VALUATION RULES
    • • • • Sec. 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships
          • Sec. 2702. Special valuation rules in case of transfers of interests in trusts
          • Sec. 2703. Certain rights and restrictions disregarded
          • Sec. 2704. Treatment of certain lapsing rights and restrictions
• Subtitle C - Employment Taxes
  • CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
    • SUBCHAPTER A - TAX ON EMPLOYEES
      • • • Sec. 3101. Rate of tax
          • Sec. 3102. Deduction of tax from wages
    • SUBCHAPTER B - TAX ON EMPLOYERS
      • • • Sec. 3111. Rate of tax
          • Sec. 3112. Instrumentalities of the United States
          • [Sec. 3113. Repealed. Pub. L. 94-455, title XIX, Sec. 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
    • SUBCHAPTER C - GENERAL PROVISIONS
      • • • Sec. 3121. Definitions
          • Sec. 3122. Federal service
          • Sec. 3123. Deductions as constructive payments
          • Sec. 3124. Estimate of revenue reduction
          • Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
          • Sec. 3126. Return and payment by governmental employer
          • Sec. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
          • Sec. 3128. Short title
  • CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
    • SUBCHAPTER A - TAX ON EMPLOYEES
      • • • Sec. 3201. Rate of tax
          • Sec. 3202. Deduction of tax from compensation
    • SUBCHAPTER B - TAX ON EMPLOYEE REPRESENTATIVES
      • • • Sec. 3211. Rate of tax
          • Sec. 3212. Determination of compensation
    • SUBCHAPTER C - TAX ON EMPLOYERS
      • • • Sec. 3221. Rate of tax
    • SUBCHAPTER D - GENERAL PROVISIONS
      • • • Sec. 3231. Definitions
          • Sec. 3232. Court jurisdiction
          • Sec. 3233. Short title
    • SUBCHAPTER E - TIER 2 TAX RATE DETERMINATION
      • • • Sec. 3241. Determination of tier 2 tax rate based on average account benefits ratio
  • CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
    • • • • Sec. 3301. Rate of tax
          • Sec. 3302. Credits against tax
          • Sec. 3303. Conditions of additional credit allowance
          • Sec. 3304. Approval of State laws
          • Sec. 3305. Applicability of State law
          • Sec. 3306. Definitions
          • Sec. 3307. Deductions as constructive payments
          • Sec. 3308. Instrumentalities of the United States
          • Sec. 3309. State law coverage of services performed for nonprofit organizations or governmental entities
          • Sec. 3310. Judicial review
          • Sec. 3311. Short title
  • CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
    • • • • Sec. 3321. Imposition of tax
          • Sec. 3322. Definitions
          • [Sec. 3323. Omitted]
  • CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
    • • • • Sec. 3401. Definitions
          • Sec. 3402. Income tax collected at source
          • Sec. 3403. Liability for tax
          • Sec. 3404. Return and payment by governmental employer
          • Sec. 3405. Special rules for pensions, annuities, and certain other deferred income
          • Sec. 3406. Backup withholding
          • [Secs. 3451 to 3456. Repealed. Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 369]
  • CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
    • • • • Sec. 3501. Collection and payment of taxes
          • Sec. 3502. Nondeductibility of taxes in computing taxable income
          • Sec. 3503. Erroneous payments
          • Sec. 3504. Acts to be performed by agents
          • Sec. 3505. Liability of third parties paying or providing for wages
          • Sec. 3506. Individuals providing companion sitting placement services
          • Sec. 3507. Advance payment of earned income credit
          • Sec. 3508. Treatment of real estate agents and direct sellers
          • Sec. 3509. Determination of employer's liability for certain employment taxes
          • Sec. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes
• Subtitle D - Miscellaneous Excise Taxes
  • CHAPTER 31 - RETAIL EXCISE TAXES
    • SUBCHAPTER A - LUXURY PASSENGER AUTOMOBILES
      • • • Sec. 4001. Imposition of tax
          • Sec. 4002. 1st retail sale; uses, etc. treated as sales; determination of price
          • Sec. 4003. Special rules
    • SUBCHAPTER B - SPECIAL FUELS
      • • • Sec. 4041. Imposition of tax
          • Sec. 4042. Tax on fuel used in commercial transportation on inland waterways
    • SUBCHAPTER C - HEAVY TRUCKS AND TRAILERS
      • • • Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail
          • Sec. 4052. Definitions and special rules
          • Sec. 4053. Exemptions
  • CHAPTER 32 - MANUFACTURERS EXCISE TAXES
    • SUBCHAPTER A - AUTOMOTIVE AND RELATED ITEMS
      • PART I - GAS GUZZLERS
        • • [Secs. 4061 to 4063. Repealed. Pub. L. 98-369, div. A, title VII, Sec. 735(a)(1), July 18, 1984, 98 Stat. 980]
          • Sec. 4064. Gas guzzler tax
      • PART II - TIRES
        • • Sec. 4071. Imposition of tax
          • Sec. 4072. Definitions
          • Sec. 4073. Exemption for tires with internal wire fastening
      • PART III - PETROLEUM PRODUCTS
        • SUBPART A - GASOLINE AND DIESEL FUEL
          • Sec. 4081. Imposition of tax
          • Sec. 4082. Exemptions for diesel fuel and kerosene
          • Sec. 4083. Definitions; special rule; administrative authority
          • Sec. 4084. Cross references
        • SUBPART B - AVIATION FUEL
          • Sec. 4091. Imposition of tax
          • Sec. 4092. Exemptions
          • Sec. 4093. Definitions
        • SUBPART C - SPECIAL PROVISIONS APPLICABLE TO PETROLEUM PRODUCTS
          • Sec. 4101. Registration and bond
          • Sec. 4102. Inspection of records by local officers
          • Sec. 4103. Certain additional persons liable for tax where willful failure to pay
    • SUBCHAPTER B - COAL
      • • • Sec. 4121. Imposition of tax
    • SUBCHAPTER C - CERTAIN VACCINES
      • • • Sec. 4131. Imposition of tax
          • Sec. 4132. Definitions and special rules
    • SUBCHAPTER D - RECREATIONAL EQUIPMENT
      • PART I - SPORTING GOODS
        • • Sec. 4161. Imposition of tax
          • Sec. 4162. Definitions; treatment of certain resales
      • [PART II - REPEALED]
        • • [Secs. 4171 to 4173. Repealed. Pub. L. 89-44, title II, Sec. 205(b), June 21, 1965, 79 Stat. 140]
      • PART III - FIREARMS
        • • Sec. 4181. Imposition of tax
          • Sec. 4182. Exemptions
    • [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
      • • • Sec. 4216. Definition of price
          • Sec. 4217. Leases
          • Sec. 4218. Use by manufacturer or importer considered sale
          • Sec. 4219. Application of tax in case of sales by other than manufacturer or importer
          • [Secs. 4220 to 4225. Repealed. Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72 Stat. 1282]
    • 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
      • • • Sec. 4251. Imposition of tax
          • Sec. 4252. Definitions
          • Sec. 4253. Exemptions
          • Sec. 4254. Computation of tax
    • SUBCHAPTER C - TRANSPORTATION BY AIR
      • PART I - PERSONS
        • • Sec. 4261. Imposition of tax
          • Sec. 4262. Definition of taxable transportation
          • Sec. 4263. Special rules
      • PART II - PROPERTY
        • • Sec. 4271. Imposition of tax
          • Sec. 4272. Definition of taxable transportation, etc.
      • PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
        • • Sec. 4281. Small aircraft on nonestablished lines
          • Sec. 4282. Transportation by air for other members of affiliated group
          • [Sec. 4283. Repealed. Pub. L. 101-508, title XI, Sec. 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388-436]
    • [SUBCHAPTER D - REPEALED]
      • • • [Secs. 4286, 4287. Repealed. Pub. L. 89-44, title III, Sec. 304, June 21, 1965, 79 Stat. 148]
    • 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
    • • • • Sec. 4371. Imposition of tax
          • Sec. 4372. Definitions
          • Sec. 4373. Exemptions
          • Sec. 4374. Liability for tax
  • CHAPTER 35 - TAXES ON WAGERING
    • SUBCHAPTER A - TAX ON WAGERS
      • • • Sec. 4401. Imposition of tax
          • Sec. 4402. Exemptions
          • Sec. 4403. Record requirements
          • Sec. 4404. Territorial extent
          • Sec. 4405. Cross references
    • SUBCHAPTER B - OCCUPATIONAL TAX
      • • • Sec. 4411. Imposition of tax
          • Sec. 4412. Registration
          • Sec. 4413. Certain provisions made applicable
          • Sec. 4414. Cross references
    • SUBCHAPTER C - MISCELLANEOUS PROVISIONS
      • • • Sec. 4421. Definitions
          • Sec. 4422. Applicability of Federal and State laws
          • Sec. 4423. Inspection of books
          • Sec. 4424. Disclosure of wagering tax information
  • CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
    • SUBCHAPTER A - HARBOR MAINTENANCE TAX
      • • • Sec. 4461. Imposition of tax
          • Sec. 4462. Definitions and special rules
    • SUBCHAPTER B - TRANSPORTATION BY WATER
      • • • Sec. 4471. Imposition of tax
          • Sec. 4472. Definitions
    • [SUBCHAPTER C - REPEALED]
      • • • [Secs. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, Sec. 404, June 21, 1965, 79 Stat. 149]
    • SUBCHAPTER D - TAX ON USE OF CERTAIN VEHICLES
      • • • Sec. 4481. Imposition of tax
          • Sec. 4482. Definitions
          • Sec. 4483. Exemptions
          • Sec. 4484. Cross references
    • [SUBCHAPTER E - REPEALED]
      • • • [Secs. 4491 to 4494. Repealed. Pub. L. 97-248, title II, Sec. 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
    • [SUBCHAPTER F - REPEALED]
      • • • [Secs. 4495 to 4498. Repealed. Pub. L. 105-34, title XIV, Sec. 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
  • [CHAPTER 37 - REPEALED]
    • • • • [Secs. 4501 to 4503. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522]
  • [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
    • SUBCHAPTER A - TAX ON PETROLEUM
      • • • Sec. 4611. Imposition of tax
          • Sec. 4612. Definitions and special rules
    • SUBCHAPTER B - TAX ON CERTAIN CHEMICALS
      • • • Sec. 4661. Imposition of tax
          • Sec. 4662. Definitions and special rules
    • SUBCHAPTER C - TAX ON CERTAIN IMPORTED SUBSTANCES
      • • • Sec. 4671. Imposition of tax
          • Sec. 4672. Definitions and special rules
    • SUBCHAPTER D - OZONE-DEPLETING CHEMICALS, ETC.
      • • • Sec. 4681. Imposition of tax
          • Sec. 4682. Definitions and special rules
  • CHAPTER 39 - REGISTRATION-REQUIRED OBLIGATIONS
    • • • • Sec. 4701. Tax on issuer of registration-required obligation not in registered form
  • CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
    • • • • Sec. 4901. Payment of tax
          • Sec. 4902. Liability of partners
          • Sec. 4903. Liability in case of business in more than one location
          • Sec. 4904. Liability in case of different businesses of same ownership and location
          • Sec. 4905. Liability in case of death or change of location
          • Sec. 4906. Application of State laws
          • Sec. 4907. Federal agencies or instrumentalities
  • CHAPTER 41 - PUBLIC CHARITIES
    • • • • Sec. 4911. Tax on excess expenditures to influence legislation
          • Sec. 4912. Tax on disqualifying lobbying expenditures of certain organizations
  • CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
    • SUBCHAPTER A - PRIVATE FOUNDATIONS
      • • • Sec. 4940. Excise tax based on investment income
          • Sec. 4941. Taxes on self-dealing
          • Sec. 4942. Taxes on failure to distribute income
          • Sec. 4943. Taxes on excess business holdings
          • Sec. 4944. Taxes on investments which jeopardize charitable purpose
          • Sec. 4945. Taxes on taxable expenditures
          • Sec. 4946. Definitions and special rules
          • Sec. 4947. Application of taxes to certain nonexempt trusts
          • Sec. 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
    • SUBCHAPTER B - BLACK LUNG BENEFIT TRUSTS
      • • • Sec. 4951. Taxes on self-dealing
          • Sec. 4952. Taxes on taxable expenditures
          • Sec. 4953. Tax on excess contributions to black lung benefit trusts
    • SUBCHAPTER C - POLITICAL EXPENDITURES OF SECTION 501(C)(3) ORGANIZATIONS
      • • • Sec. 4955. Taxes on political expenditures of section 501(c)(3) organizations
    • SUBCHAPTER D - FAILURE BY CERTAIN CHARITABLE ORGANIZATIONS TO MEET CERTAIN QUALIFICATION REQUIREMENTS
      • • • Sec. 4958. Taxes on excess benefit transactions
    • SUBCHAPTER E - ABATEMENT OF FIRST AND SECOND TIER TAXES IN CERTAIN CASES
      • • • Sec. 4961. Abatement of second tier taxes where there is correction
          • Sec. 4962. Abatement of first tier taxes in certain cases
          • Sec. 4963. Definitions
  • 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
    • • • • Sec. 4981. Excise tax on undistributed income of real estate investment trusts
          • Sec. 4982. Excise tax on undistributed income of regulated investment companies
  • [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
    • • • • Sec. 4999. Golden parachute payments
  • CHAPTER 47 - CERTAIN GROUP HEALTH PLANS
    • • • • Sec. 5000. 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]
          • [Secs. 5021 to 5026. Repealed. Pub. L. 96-39, title VIII, Sec. 803(a), July 26, 1979, 93 Stat. 274]
        • SUBPART C - WINES
          • Sec. 5041. Imposition and rate of tax
          • Sec. 5042. Exemption from tax
          • Sec. 5043. Collection of taxes on wines
          • Sec. 5044. Refund of tax on wine
          • Sec. 5045. Cross references
        • SUBPART D - BEER
          • Sec. 5051. Imposition and rate of tax
          • Sec. 5052. Definitions
          • Sec. 5053. Exemptions
          • Sec. 5054. Determination and collection of tax on beer
          • Sec. 5055. Drawback of tax
          • Sec. 5056. Refund and credit of tax, or relief from liability
        • SUBPART E - GENERAL PROVISIONS
          • Sec. 5061. Method of collecting tax
          • Sec. 5062. Refund and drawback in case of exportation
          • [Sec. 5063. Repealed. Pub. L. 89-44, title V, Sec. 501(e), June 21, 1965, 79 Stat. 150]
          • Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief
          • Sec. 5065. Territorial extent of law
          • Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc.
          • Sec. 5067. Cross reference
      • PART II - OCCUPATIONAL TAX
        • SUBPART A - PROPRIETORS OF DISTILLED SPIRITS PLANTS, BONDED WINE CELLARS, ETC.
          • Sec. 5081. Imposition and rate of tax
        • SUBPART B - BREWER
          • Sec. 5091. Imposition and rate of tax
          • Sec. 5092. Definition of brewer
          • Sec. 5093. Cross references
        • SUBPART C - MANUFACTURERS OF STILLS
          • Sec. 5101. Notice of manufacture of still; notice of set up of still
          • Sec. 5102. Definition of manufacturer of stills
        • SUBPART D - WHOLESALE DEALERS
          • Sec. 5111. Imposition and rate of tax
          • Sec. 5112. Definitions
          • Sec. 5113. Exemptions
          • Sec. 5114. Records
          • [Sec. 5115. Repealed. Pub. L. 105-34, title XIV, Sec. 1415(a), Aug. 5, 1997, 111 Stat. 1047]
          • Sec. 5116. Packaging distilled spirits for industrial uses
          • Sec. 5117. Prohibited purchases by dealers
        • SUBPART E - RETAIL DEALERS
          • Sec. 5121. Imposition and rate of tax
          • Sec. 5122. Definitions
          • Sec. 5123. Exemptions
          • Sec. 5124. Records
          • Sec. 5125. Cross references
        • SUBPART F - NONBEVERAGE DOMESTIC DRAWBACK CLAIMANTS
          • Sec. 5131. Eligibility and rate of tax
          • Sec. 5132. Registration and regulation
          • Sec. 5133. Investigation of claims
          • Sec. 5134. Drawback
        • SUBPART G - GENERAL PROVISIONS
          • Sec. 5141. Registration
          • Sec. 5142. Payment of tax
          • Sec. 5143. Provisions relating to liability for occupational taxes
          • [Sec. 5144. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(3)(D)(i), Oct. 4, 1976, 90 Stat. 1822]
          • Sec. 5145. Application of State laws
          • Sec. 5146. Preservation and inspection of records, and entry of premises for inspection
          • Sec. 5147. Application of subpart
          • Sec. 5148. Cross references
    • SUBCHAPTER B - QUALIFICATION REQUIREMENTS FOR DISTILLED SPIRITS PLANTS
      • • • Sec. 5171. Establishment
          • Sec. 5172. Application
          • Sec. 5173. Bonds
          • [Sec. 5174. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(14), July 26, 1979, 93 Stat. 282]
          • Sec. 5175. Export bonds
          • Sec. 5176. New or renewed bonds
          • Sec. 5177. Other provisions relating to bonds
          • Sec. 5178. Premises of distilled spirits plants
          • Sec. 5179. Registration of stills
          • Sec. 5180. Signs
          • Sec. 5181. Distilled spirits for fuel use
          • Sec. 5182. Cross references
    • SUBCHAPTER C - OPERATION OF DISTILLED SPIRITS PLANTS
      • PART I - GENERAL PROVISIONS
        • • Sec. 5201. Regulation of operations
          • Sec. 5202. Supervision of operations
          • Sec. 5203. Entry and examination of premises
          • Sec. 5204. Gauging
          • [Sec. 5205. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 454(a), July 18, 1984, 98 Stat. 820]
          • Sec. 5206. Containers
          • Sec. 5207. Records and reports
      • PART II - OPERATIONS ON BONDED PREMISES
        • SUBPART A - GENERAL
          • Sec. 5211. Production and entry of distilled spirits
          • Sec. 5212. Transfer of distilled spirits between bonded premises
          • Sec. 5213. Withdrawal of distilled spirits from bonded premises on determination of tax
          • Sec. 5214. Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
          • Sec. 5215. Return of tax determined distilled spirits to bonded premises
          • Sec. 5216. Regulation of operations
        • SUBPART B - PRODUCTION
          • Sec. 5221. Commencement, suspension, and resumption of operations
          • Sec. 5222. Production, receipt, removal, and use of distilling materials
          • Sec. 5223. Redistillation of spirits, articles, and residues
        • 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
          • Sec. 5241. Authority to denature
          • Sec. 5242. Denaturing materials
          • Sec. 5243. Sale of abandoned spirits for denaturation without collection of tax
          • Sec. 5244. Cross references
      • [PART III - REPEALED]
        • • [Secs. 5251, 5252. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(38), July 26, 1979, 93 Stat. 286]
    • SUBCHAPTER D - INDUSTRIAL USE OF DISTILLED SPIRITS
      • • • Sec. 5271. Permits
          • Sec. 5272. Bonds
          • Sec. 5273. Sale, use, and recovery of denatured distilled spirits
          • Sec. 5274. Applicability of other laws
          • Sec. 5275. Records and reports
          • Sec. 5276. Occupational tax
    • SUBCHAPTER E - GENERAL PROVISIONS RELATING TO DISTILLED SPIRITS
      • PART I - RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS
        • • Sec. 5291. General
      • PART II - REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS
        • • Sec. 5301. General
      • PART III - MISCELLANEOUS PROVISIONS
        • • Sec. 5311. Detention of containers
          • Sec. 5312. Production and use of distilled spirits for experimental research
          • Sec. 5313. Withdrawal of distilled spirits from customs custody free of tax for use of the United States
          • Sec. 5314. Special applicability of certain provisions
          • [Sec. 5315. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
    • SUBCHAPTER F - BONDED AND TAXPAID WINE PREMISES
      • PART I - ESTABLISHMENT
        • • Sec. 5351. Bonded wine cellar
          • Sec. 5352. Taxpaid wine bottling house
          • Sec. 5353. Bonded wine warehouse
          • Sec. 5354. Bond
          • Sec. 5355. General provisions relating to bonds
          • Sec. 5356. Application
          • Sec. 5357. Premises
      • PART II - OPERATIONS
        • • Sec. 5361. Bonded wine cellar operations
          • Sec. 5362. Removals of wine from bonded wine cellars
          • Sec. 5363. Taxpaid wine bottling house operations
          • Sec. 5364. Wine imported in bulk
          • Sec. 5365. Segregation of operations
          • Sec. 5366. Supervision
          • Sec. 5367. Records
          • Sec. 5368. Gauging and marking
          • Sec. 5369. Inventories
          • Sec. 5370. Losses
          • Sec. 5371. Insurance coverage, etc.
          • Sec. 5372. Sampling
          • Sec. 5373. Wine spirits
      • PART III - CELLAR TREATMENT AND CLASSIFICATION OF WINE
        • • Sec. 5381. Natural wine
          • Sec. 5382. Cellar treatment of natural wine
          • Sec. 5383. Amelioration and sweetening limitations for natural grape wines
          • Sec. 5384. Amelioration and sweetening limitations for natural fruit and berry wines
          • Sec. 5385. Specially sweetened natural wines
          • Sec. 5386. Special natural wines
          • Sec. 5387. Agricultural wines
          • Sec. 5388. Designation of wines
      • PART IV - GENERAL
        • • Sec. 5391. Exemption from distilled spirits taxes
          • Sec. 5392. Definitions
    • SUBCHAPTER G - BREWERIES
      • PART I - ESTABLISHMENT
        • • Sec. 5401. Qualifying documents
          • Sec. 5402. Definitions
          • Sec. 5403. Cross references
      • PART II - OPERATIONS
        • • Sec. 5411. Use of brewery
          • Sec. 5412. Removal of beer in containers or by pipeline
          • Sec. 5413. Brewers procuring beer from other brewers
          • Sec. 5414. Removals from one brewery to another belonging to the same brewer
          • Sec. 5415. Records and returns
          • Sec. 5416. Definitions of package and packaging
          • Sec. 5417. Pilot brewing plants
          • Sec. 5418. Beer imported in bulk
    • SUBCHAPTER H - MISCELLANEOUS PLANTS AND WAREHOUSES
      • PART I - VINEGAR PLANTS
        • • Sec. 5501. Establishment
          • Sec. 5502. Qualification
          • Sec. 5503. Construction and equipment
          • Sec. 5504. Operation
          • Sec. 5505. Applicability of provisions of this chapter
      • PART II - VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS
        • • Sec. 5511. Establishment and operation
          • Sec. 5512. Control of products after manufacture
      • [PART III - REPEALED]
        • • [Secs. 5521 to 5523. Repealed. Pub. L. 96-39, title VIII, Sec. 807(a)(50), July 26, 1979, 93 Stat. 288]
    • SUBCHAPTER I - MISCELLANEOUS GENERAL PROVISIONS
      • • • Sec. 5551. General provisions relating to bonds
          • Sec. 5552. Installation of meters, tanks, and other apparatus
          • Sec. 5553. Supervision of premises and operations
          • Sec. 5554. Pilot operations
          • Sec. 5555. Records, statements, and returns
          • Sec. 5556. Regulations
          • Sec. 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
          • Sec. 5558. Authority of enforcement officers
          • Sec. 5559. Determinations
          • Sec. 5560. Other provisions applicable
          • Sec. 5561. Exemptions to meet the requirements of the national defense
          • Sec. 5562. Exemptions from certain requirements in cases of disaster
    • 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
        • • Sec. 5661. Penalty and forfeiture for violation of laws and regulations relating to wine
          • Sec. 5662. Penalty for alteration of wine labels
          • Sec. 5663. Cross reference
      • PART III - PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING
        • • Sec. 5671. Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
          • Sec. 5672. Penalty for failure of brewer to comply with requirements and to keep records and file returns
          • Sec. 5673. Forfeiture for flagrant and willful removal of beer without taxpayment
          • Sec. 5674. Penalty for unlawful production or removal of beer
          • Sec. 5675. Penalty for intentional removal or defacement of brewer's marks and brands
          • [Sec. 5676. Repealed. Pub. L. 94-455, title XIX, Sec. 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
      • 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
        • • Sec. 5691. Penalties for nonpayment of special taxes
          • [Sec. 5692. Repealed. Pub. L. 90-618, title II, Sec. 206(a), Oct. 22, 1968, 82 Stat. 1235]
  • 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
      • • • Sec. 5701. Rate of tax
          • Sec. 5702. Definitions
          • Sec. 5703. Liability for tax and method of payment
          • Sec. 5704. Exemption from tax
          • Sec. 5705. Credit, refund, or allowance of tax
          • Sec. 5706. Drawback of tax
          • [Sec. 5707. Repealed. Pub. L. 89-44, title V, Sec. 501(g), June 21, 1965, 79 Stat. 150]
          • Sec. 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
      • • • Sec. 5711. Bond
          • Sec. 5712. Application for permit
          • Sec. 5713. Permit
    • SUBCHAPTER C - OPERATIONS BY MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES AND EXPORT WAREHOUSE PROPRIETORS
      • • • Sec. 5721. Inventories
          • Sec. 5722. Reports
          • Sec. 5723. Packages, marks, labels, and notices
    • SUBCHAPTER D - OCCUPATIONAL TAX
      • • • Sec. 5731. Imposition and rate of tax
    • SUBCHAPTER E - RECORDS OF MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, AND EXPORT WAREHOUSE PROPRIETORS
      • • • Sec. 5741. Records to be maintained
    • 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
      • • • Sec. 5761. Civil penalties
          • Sec. 5762. Criminal penalties
          • Sec. 5763. Forfeitures
  • CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
    • SUBCHAPTER A - TAXES
      • PART I - SPECIAL (OCCUPATIONAL) TAXES
        • • Sec. 5801. Imposition of tax
          • Sec. 5802. Registration of importers, manufacturers, and dealers
      • PART II - TAX ON TRANSFERRING FIREARMS
        • • Sec. 5811. Transfer tax
          • Sec. 5812. Transfers
      • PART III - TAX ON MAKING FIREARMS
        • • Sec. 5821. Making tax
          • Sec. 5822. Making
    • SUBCHAPTER B - GENERAL PROVISIONS AND EXEMPTIONS
      • PART I - GENERAL PROVISIONS
        • • Sec. 5841. Registration of firearms
          • Sec. 5842. Identification of firearms
          • Sec. 5843. Records and returns
          • Sec. 5844. Importation
          • Sec. 5845. Definitions
          • Sec. 5846. Other laws applicable
          • Sec. 5847. Effect on other laws
          • Sec. 5848. Restrictive use of information
          • Sec. 5849. Citation of chapter
      • PART II - EXEMPTIONS
        • • Sec. 5851. Special (occupational) tax exemption
          • Sec. 5852. General transfer and making tax exemption
          • Sec. 5853. Transfer and making tax exemption available to certain governmental entities
          • Sec. 5854. Exportation of firearms exempt from transfer tax
    • SUBCHAPTER C - PROHIBITED ACTS
      • • • Sec. 5861. Prohibited acts
    • SUBCHAPTER D - PENALTIES AND FORFEITURES
      • • • Sec. 5871. Penalties
          • Sec. 5872. Forfeitures
  • CHAPTER 54 - GREENMAIL
    • • • • Sec. 5881. Greenmail
  • CHAPTER 55 - STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
    • • • • Sec. 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
        • • Sec. 6001. Notice or regulations requiring records, statements, and special returns
      • PART II - TAX RETURNS OR STATEMENTS
        • SUBPART A - GENERAL REQUIREMENT
          • Sec. 6011. General requirement of return, statement, or list
        • 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
          • Sec. 6018. Estate tax returns
          • Sec. 6019. Gift tax returns
        • SUBPART D - MISCELLANEOUS PROVISIONS
          • Sec. 6020. Returns prepared for or executed by Secretary
          • Sec. 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
          • 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
          • Sec. 6051. Receipts for employees
          • Sec. 6052. Returns regarding payment of wages in the form of group-term life insurance
          • Sec. 6053. Reporting of tips
        • [SUBPART D - REPEALED]
          • [Sec. 6056. Repealed. Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94 Stat. 3504]
        • SUBPART E - REGISTRATION OF AND INFORMATION CONCERNING PENSION, ETC., PLANS
          • Sec. 6057. Annual registration, etc.
          • Sec. 6058. Information required in connection with certain plans of deferred compensation
          • Sec. 6059. Periodic report of actuary
        • SUBPART F - INFORMATION CONCERNING INCOME TAX RETURN PREPARERS
          • Sec. 6060. Information returns of income tax return preparers
      • PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
        • • Sec. 6061. Signing of returns and other documents
          • Sec. 6062. Signing of corporation returns
          • Sec. 6063. Signing of partnership returns
          • Sec. 6064. Signature presumed authentic
          • Sec. 6065. Verification of returns
      • 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
        • • Sec. 6081. Extension of time for filing returns
      • PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
        • • Sec. 6091. Place for filing returns or other documents
      • PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
        • • Sec. 6096. Designation by individuals
    • SUBCHAPTER B - MISCELLANEOUS PROVISIONS
      • • • Sec. 6101. Period covered by returns or other documents
          • Sec. 6102. Computations on returns or other documents
          • Sec. 6103. Confidentiality and disclosure of returns and return information
          • Sec. 6104. Publicity of information required from certain exempt organizations and certain trusts
          • Sec. 6105. Confidentiality of information arising under treaty obligations
          • [Sec. 6106. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
          • Sec. 6107. Income tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
          • Sec. 6108. Statistical publications and studies
          • Sec. 6109. Identifying numbers
          • Sec. 6110. Public inspection of written determinations
          • Sec. 6111. Registration of tax shelters
          • Sec. 6112. Organizers and sellers of potentially abusive tax shelters must keep lists of investors
          • Sec. 6113. Disclosure of nondeductibility of contributions
          • Sec. 6114. Treaty-based return positions
          • Sec. 6115. Disclosure related to quid pro quo contributions
          • Sec. 6116. Cross reference
  • 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
    • SUBCHAPTER A - IN GENERAL
      • • • Sec. 6201. Assessment authority
          • Sec. 6202. Establishment by regulations of mode or time of assessment
          • Sec. 6203. Method of assessment
          • Sec. 6204. Supplemental assessments
          • Sec. 6205. Special rules applicable to certain employment taxes
          • Sec. 6206. Special rules applicable to excessive claims under sections 6420, 6421, and 6427
          • Sec. 6207. Cross references
    • SUBCHAPTER B - DEFICIENCY PROCEDURES IN THE CASE OF INCOME, ESTATE, GIFT, AND CERTAIN EXCISE TAXES
      • • • Sec. 6211. Definition of a deficiency
          • Sec. 6212. Notice of deficiency
          • Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court
          • Sec. 6214. Determinations by Tax Court
          • Sec. 6215. Assessment of deficiency found by Tax Court
          • Sec. 6216. Cross references
    • SUBCHAPTER C - TAX TREATMENT OF PARTNERSHIP ITEMS
      • • • Sec. 6221. Tax treatment determined at partnership level
          • Sec. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency
          • Sec. 6223. Notice to partners of proceedings
          • Sec. 6224. Participation in administrative proceedings; waivers; agreements
          • Sec. 6225. Assessments made only after partnership level proceedings are completed
          • Sec. 6226. Judicial review of final partnership administrative adjustments
          • Sec. 6227. Administrative adjustment requests
          • Sec. 6228. Judicial review where administrative adjustment request is not allowed in full
          • Sec. 6229. Period of limitations for making assessments
          • Sec. 6230. Additional administrative provisions
          • Sec. 6231. Definitions and special rules
          • [Sec. 6232. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
          • Sec. 6233. Extension to entities filing partnership returns, etc.
          • Sec. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
    • SUBCHAPTER D - TREATMENT OF ELECTING LARGE PARTNERSHIPS
      • PART I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
        • • Sec. 6240. Application of subchapter
          • Sec. 6241. Partner's return must be consistent with partnership return
          • Sec. 6242. Procedures for taking partnership adjustments into account
      • PART II - PARTNERSHIP LEVEL ADJUSTMENTS
        • SUBPART A - ADJUSTMENTS BY SECRETARY
          • Sec. 6245. Secretarial authority
          • Sec. 6246. Restrictions on partnership adjustments
          • Sec. 6247. Judicial review of partnership adjustment
          • Sec. 6248. Period of limitations for making adjustments
        • SUBPART B - CLAIMS FOR ADJUSTMENTS BY PARTNERSHIP
          • Sec. 6251. Administrative adjustment requests
          • Sec. 6252. Judicial review where administrative adjustment request is not allowed in full
      • PART III - DEFINITIONS AND SPECIAL RULES
        • • Sec. 6255. Definitions and special rules
  • CHAPTER 64 - COLLECTION
    • SUBCHAPTER A - GENERAL PROVISIONS
      • • • Sec. 6301. Collection authority
          • Sec. 6302. Mode or time of collection
          • Sec. 6303. Notice and demand for tax
          • Sec. 6304. Fair tax collection practices
          • Sec. 6305. Collection of certain liability
    • SUBCHAPTER B - RECEIPT OF PAYMENT
      • • • Sec. 6311. Payment of tax by commercially acceptable means
          • [Sec. 6312. Repealed. Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
          • Sec. 6313. Fractional parts of a cent
          • Sec. 6314. Receipt for taxes
          • Sec. 6315. Payments of estimated income tax
          • Sec. 6316. Payment by foreign currency
          • Sec. 6317. Payments of Federal unemployment tax for calendar quarter
    • SUBCHAPTER C - LIEN FOR TAXES
      • PART I - DUE PROCESS FOR LIENS
        • • Sec. 6320. Notice and opportunity for hearing upon filing of notice of lien
      • PART II - LIENS
        • • Sec. 6321. Lien for taxes
          • Sec. 6322. Period of lien
          • Sec. 6323. Validity and priority against certain persons
          • Sec. 6324. Special liens for estate and gift taxes
          • Sec. 6324A. Special lien for estate tax deferred under section 6166
          • Sec. 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
          • Sec. 6325. Release of lien or discharge of property
          • Sec. 6326. Administrative appeal of liens
          • Sec. 6327. Cross references
    • SUBCHAPTER D - SEIZURE OF PROPERTY FOR COLLECTION OF TAXES
      • PART I - DUE PROCESS FOR COLLECTIONS
        • • Sec. 6330. Notice and opportunity for hearing before levy
      • PART II - LEVY
        • • Sec. 6331. Levy and distraint
          • Sec. 6332. Surrender of property subject to levy
          • Sec. 6333. Production of books
          • Sec. 6334. Property exempt from levy
          • Sec. 6335. Sale of seized property
          • Sec. 6336. Sale of perishable goods
          • Sec. 6337. Redemption of property
          • Sec. 6338. Certificate of sale; deed of real property
          • Sec. 6339. Legal effect of certificate of sale of personal property and deed of real property
          • Sec. 6340. Records of sale
          • Sec. 6341. Expense of levy and sale
          • Sec. 6342. Application of proceeds of levy
          • Sec. 6343. Authority to release levy and return property
          • Sec. 6344. Cross references
    • [SUBCHAPTER E - REPEALED]
      • • • [Secs. 6361 to 6365. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522]
  • CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
    • SUBCHAPTER A - PROCEDURE IN GENERAL
      • • • Sec. 6401. Amounts treated as overpayments
          • Sec. 6402. Authority to make credits or refunds
          • Sec. 6403. Overpayment of installment
          • Sec. 6404. Abatements
          • Sec. 6405. Reports of refunds and credits
          • Sec. 6406. Prohibition of administrative review of decisions
          • Sec. 6407. Date of allowance of refund or credit
          • Sec. 6408. State escheat laws not to apply
    • 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
    • SUBCHAPTER A - LIMITATIONS ON ASSESSMENT AND COLLECTION
      • • • Sec. 6501. Limitations on assessment and collection
          • Sec. 6502. Collection after assessment
          • Sec. 6503. Suspension of running of period of limitation
          • Sec. 6504. Cross references
    • SUBCHAPTER B - LIMITATIONS ON CREDIT OR REFUND
      • • • Sec. 6511. Limitations on credit or refund
          • Sec. 6512. Limitations in case of petition to Tax Court
          • Sec. 6513. Time return deemed filed and tax considered paid
          • Sec. 6514. Credits or refunds after period of limitation
          • Sec. 6515. Cross references
    • SUBCHAPTER C - MITIGATION OF EFFECT OF PERIOD OF LIMITATIONS
      • • • Sec. 6521. Mitigation of effect of limitation in case of related taxes under different chapters
    • SUBCHAPTER D - PERIODS OF LIMITATION IN JUDICIAL PROCEEDINGS
      • • • Sec. 6531. Periods of limitation on criminal prosecutions
          • Sec. 6532. Periods of limitation on suits
          • Sec. 6533. Cross references
  • CHAPTER 67 - INTEREST
    • SUBCHAPTER A - INTEREST ON UNDERPAYMENTS
      • • • Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
          • Sec. 6602. Interest on erroneous refund recoverable by suit
    • SUBCHAPTER B - INTEREST ON OVERPAYMENTS
      • • • Sec. 6611. Interest on overpayments
          • Sec. 6612. Cross references
    • SUBCHAPTER C - DETERMINATION OF INTEREST RATE; COMPOUNDING OF INTEREST
      • • • Sec. 6621. Determination of rate of interest
          • Sec. 6622. Interest compounded daily
    • SUBCHAPTER D - NOTICE REQUIREMENTS
      • • • Sec. 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
        • • Sec. 6651. Failure to file tax return or to pay tax
          • Sec. 6652. Failure to file certain information returns, registration statements, etc.
          • Sec. 6653. Failure to pay stamp tax
          • Sec. 6654. Failure by individual to pay estimated income tax
          • Sec. 6655. Failure by corporation to pay estimated income tax
          • Sec. 6656. Failure to make deposit of taxes
          • Sec. 6657. Bad checks
          • Sec. 6658. Coordination with title 11
          • [Secs. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
      • PART II - ACCURACY-RELATED AND FRAUD PENALTIES
        • • Sec. 6662. Imposition of accuracy-related penalty
          • Sec. 6663. Imposition of fraud penalty
          • Sec. 6664. Definitions and special rules
      • PART III - APPLICABLE RULES
        • • Sec. 6665. Applicable rules
    • 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
        • • Sec. 6721. Failure to file correct information returns
          • Sec. 6722. Failure to furnish correct payee statements
          • Sec. 6723. Failure to comply with other information reporting requirements
          • Sec. 6724. Waiver; definitions and special rules
    • SUBCHAPTER C - PROCEDURAL REQUIREMENTS
      • • • Sec. 6751. Procedural requirements
  • CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
    • • • • Sec. 6801. Authority for establishment, alteration, and distribution
          • Sec. 6802. Supply and distribution
          • Sec. 6803. Accounting and safeguarding
          • Sec. 6804. Attachment and cancellation
          • Sec. 6805. Redemption of stamps
          • Sec. 6806. Occupational tax stamps
          • Sec. 6807. Stamping, marking, and branding seized goods
          • Sec. 6808. Special provisions relating to stamps
  • CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC.
    • SUBCHAPTER A - JEOPARDY
      • PART I - TERMINATION OF TAXABLE YEAR
        • • Sec. 6851. Termination assessments of income tax
          • Sec. 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
      • PART II - JEOPARDY ASSESSMENTS
        • • Sec. 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
          • Sec. 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
          • Sec. 6863. Stay of collection of jeopardy assessments
          • Sec. 6864. Termination of extended period for payment in case of carryback
      • PART III - SPECIAL RULES WITH RESPECT TO CERTAIN CASH
        • • Sec. 6867. Presumptions where owner of large amount of cash is not identified
    • SUBCHAPTER B - RECEIVERSHIPS, ETC.
      • • • Sec. 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
          • Sec. 6872. Suspension of period on assessment
          • Sec. 6873. Unpaid claims
  • CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
    • • • • Sec. 6901. Transferred assets
          • Sec. 6902. Provisions of special application to transferees
          • Sec. 6903. Notice of fiduciary relationship
          • Sec. 6904. Prohibition of injunctions
          • Sec. 6905. Discharge of executor from personal liability for decedent's income and gift taxes
  • CHAPTER 72 - LICENSING AND REGISTRATION
    • SUBCHAPTER A - LICENSING
      • • • Sec. 7001. Collection of foreign items
    • SUBCHAPTER B - REGISTRATION
      • • • Sec. 7011. Registration - persons paying a special tax
          • Sec. 7012. Cross references
  • CHAPTER 73 - BONDS
    • • • • Sec. 7101. Form of bonds
          • Sec. 7102. Single bond in lieu of multiple bonds
          • Sec. 7103. Cross references - Other provisions for bonds
  • CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES
    • • • • Sec. 7121. Closing agreements
          • Sec. 7122. Compromises
          • Sec. 7123. Appeals dispute resolution procedures
          • Sec. 7124. Cross references
  • CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    • SUBCHAPTER A - CRIMES
      • PART I - GENERAL PROVISIONS
        • • Sec. 7201. Attempt to evade or defeat tax
          • Sec. 7202. Willful failure to collect or pay over tax
          • Sec. 7203. Willful failure to file return, supply information, or pay tax
          • Sec. 7204. Fraudulent statement or failure to make statement to employees
          • Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information
          • Sec. 7206. Fraud and false statements
          • Sec. 7207. Fraudulent returns, statements, or other documents
          • Sec. 7208. Offenses relating to stamps
          • Sec. 7209. Unauthorized use or sale of stamps
          • Sec. 7210. Failure to obey summons
          • Sec. 7211. False statements to purchasers or lessees relating to tax
          • Sec. 7212. Attempts to interfere with administration of internal revenue laws
          • Sec. 7213. Unauthorized disclosure of information
          • Sec. 7213A. Unauthorized inspection of returns or return information
          • Sec. 7214. Offenses by officers and employees of the United States
          • Sec. 7215. Offenses with respect to collected taxes
          • Sec. 7216. Disclosure or use of information by preparers of returns
          • Sec. 7217. Prohibition on executive branch influence over taxpayer audits and other investigations
      • 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
      • PART I - PROPERTY SUBJECT TO FORFEITURE
        • • Sec. 7301. Property subject to tax
          • Sec. 7302. Property used in violation of internal revenue laws
          • Sec. 7303. Other property subject to forfeiture
          • Sec. 7304. Penalty for fraudulently claiming drawback
      • PART II - PROVISIONS COMMON TO FORFEITURES
        • • Sec. 7321. Authority to seize property subject to forfeiture
          • Sec. 7322. Delivery of seized personal property to United States marshal
          • Sec. 7323. Judicial action to enforce forfeiture
          • Sec. 7324. Special disposition of perishable goods
          • Sec. 7325. Personal property valued at $100,000 or less
          • Sec. 7326. Disposal of forfeited or abandoned property in special cases
          • Sec. 7327. Customs laws applicable
          • Sec. 7328. Cross references
    • SUBCHAPTER D - MISCELLANEOUS PENALTY AND FORFEITURE PROVISIONS
      • • • Sec. 7341. Penalty for sales to evade tax
          • Sec. 7342. Penalty for refusal to permit entry or examination
          • Sec. 7343. Definition of term "person"
          • Sec. 7344. Extended application of penalties relating to officers of the Treasury Department
  • CHAPTER 76 - JUDICIAL PROCEEDINGS
    • SUBCHAPTER A - CIVIL ACTIONS BY THE UNITED STATES
      • • • Sec. 7401. Authorization
          • Sec. 7402. Jurisdiction of district courts
          • Sec. 7403. Action to enforce lien or to subject property to payment of tax
          • Sec. 7404. Authority to bring civil action for estate taxes
          • Sec. 7405. Action for recovery of erroneous refunds
          • Sec. 7406. Disposition of judgments and moneys recovered
          • Sec. 7407. Action to enjoin income tax return preparers
          • Sec. 7408. Action to enjoin promoters of abusive tax shelters, etc.
          • Sec. 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
          • Sec. 7410. Cross references
    • SUBCHAPTER B - PROCEEDINGS BY TAXPAYERS AND THIRD PARTIES
      • • • Sec. 7421. Prohibition of suits to restrain assessment or collection
          • Sec. 7422. Civil actions for refund
          • Sec. 7423. Repayments to officers or employees
          • Sec. 7424. Intervention
          • Sec. 7425. Discharge of liens
          • Sec. 7426. Civil actions by persons other than taxpayers
          • Sec. 7427. Income tax return preparers
          • Sec. 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
          • Sec. 7429. Review of jeopardy levy or assessment procedures
          • Sec. 7430. Awarding of costs and certain fees
          • Sec. 7431. Civil damages for unauthorized inspection or disclosure of returns and return information
          • Sec. 7432. Civil damages for failure to release lien
          • Sec. 7433. Civil damages for certain unauthorized collection actions
          • Sec. 7434. Civil damages for fraudulent filing of information returns
          • Sec. 7435. Civil damages for unauthorized enticement of information disclosure
          • Sec. 7436. Proceedings for determination of employment status
          • Sec. 7437. Cross references
    • SUBCHAPTER C - THE TAX COURT
      • PART I - ORGANIZATION AND JURISDICTION
        • • Sec. 7441. Status
          • Sec. 7442. Jurisdiction
          • Sec. 7443. Membership
          • Sec. 7443A. Special trial judges
          • Sec. 7444. Organization
          • Sec. 7445. Offices
          • Sec. 7446. Times and places of sessions
          • Sec. 7447. Retirement
          • Sec. 7448. Annuities to surviving spouses and dependent children of judges
      • PART II - PROCEDURE
        • • Sec. 7451. Fee for filing petition
          • Sec. 7452. Representation of parties
          • Sec. 7453. Rules of practice, procedure, and evidence
          • Sec. 7454. Burden of proof in fraud, foundation manager, and transferee cases
          • Sec. 7455. Service of process
          • Sec. 7456. Administration of oaths and procurement of testimony
          • Sec. 7457. Witness fees
          • Sec. 7458. Hearings
          • Sec. 7459. Reports and decisions
          • Sec. 7460. Provisions of special application to divisions
          • Sec. 7461. Publicity of proceedings
          • Sec. 7462. Publication of reports
          • Sec. 7463. Disputes involving $50,000 or less
          • Sec. 7464. Intervention by trustee of debtor's estate
          • Sec. 7465. Provisions of special application to transferees
      • PART III - MISCELLANEOUS PROVISIONS
        • • Sec. 7471. Employees
          • Sec. 7472. Expenditures
          • Sec. 7473. Disposition of fees
          • Sec. 7474. Fee for transcript of record
          • Sec. 7475. Practice fee
      • PART IV - DECLARATORY JUDGMENTS
        • • Sec. 7476. Declaratory judgments relating to qualification of certain retirement plans
          • Sec. 7477. Declaratory judgments relating to value of certain gifts
          • Sec. 7478. Declaratory judgments relating to status of certain governmental obligations
          • Sec. 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
    • SUBCHAPTER D - COURT REVIEW OF TAX COURT DECISIONS
      • • • Sec. 7481. Date when Tax Court decision becomes final
          • Sec. 7482. Courts of review
          • Sec. 7483. Notice of appeal
          • Sec. 7484. Change of incumbent in office
          • Sec. 7485. Bond to stay assessment and collection
          • Sec. 7486. Refund, credit, or abatement of amounts disallowed
          • Sec. 7487. Cross references
    • SUBCHAPTER E - BURDEN OF PROOF
      • • • Sec. 7491. Burden of proof
  • 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
      • • • Sec. 7621. Internal revenue districts
          • Sec. 7622. Authority to administer oaths and certify
          • Sec. 7623. Expenses of detection of underpayments and fraud, etc.
          • Sec. 7624. Reimbursement to State and local law enforcement agencies
    • [SUBCHAPTER C - REPEALED]
      • • • [Sec. 7641. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
    • SUBCHAPTER D - POSSESSIONS
      • • • Sec. 7651. Administration and collection of taxes in possessions
          • Sec. 7652. Shipments to the United States
          • Sec. 7653. Shipments from the United States
          • Sec. 7654. Coordination of United States and certain possession individual income taxes
          • Sec. 7655. Cross references
  • CHAPTER 79 - DEFINITIONS
    • • • • Sec. 7701. Definitions
          • Sec. 7702. Life insurance contract defined
          • Sec. 7702A. Modified endowment contract defined
          • Sec. 7702B. Treatment of qualified long-term care insurance
          • Sec. 7703. Determination of marital status
          • Sec. 7704. Certain publicly traded partnerships treated as corporations
  • CHAPTER 80 - GENERAL RULES
    • SUBCHAPTER A - APPLICATION OF INTERNAL REVENUE LAWS
      • • • Sec. 7801. Authority of Department of the Treasury
          • Sec. 7802. Internal Revenue Service Oversight Board
          • Sec. 7803. Commissioner of Internal Revenue; other officials
          • Sec. 7804. Other personnel
          • Sec. 7805. Rules and regulations
          • Sec. 7806. Construction of title
          • Sec. 7807. Rules in effect upon enactment of this title
          • Sec. 7808. Depositaries for collections
          • Sec. 7809. Deposit of collections
          • Sec. 7810. Revolving fund for redemption of real property
          • Sec. 7811. Taxpayer Assistance Orders
    • SUBCHAPTER B - EFFECTIVE DATE AND RELATED PROVISIONS
      • • • Sec. 7851. Applicability of revenue laws
          • Sec. 7852. Other applicable rules
    • SUBCHAPTER C - PROVISIONS AFFECTING MORE THAN ONE SUBTITLE
      • • • Sec. 7871. Indian tribal governments treated as States for certain purposes
          • Sec. 7872. Treatment of loans with below-market interest rates
          • Sec. 7873. Income derived by Indians from exercise of fishing rights
• Subtitle G - The Joint Committee on Taxation
  • CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
    • • • • Sec. 8001. Authorization
          • Sec. 8002. Membership
          • Sec. 8003. Election of chairman and vice chairman
          • Sec. 8004. Appointment and compensation of staff
          • Sec. 8005. Payment of expenses
  • CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE
    • • • • Sec. 8021. Powers
          • Sec. 8022. Duties
          • Sec. 8023. Additional powers to obtain data
• Subtitle H - Financing of Presidential Election Campaigns
  • CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
    • • • • Sec. 9001. Short title
          • Sec. 9002. Definitions
          • Sec. 9003. Condition for eligibility for payments
          • Sec. 9004. Entitlement of eligible candidates to payments
          • Sec. 9005. Certification by Commission
          • Sec. 9006. Payments to eligible candidates
          • Sec. 9007. Examinations and audits; repayments
          • Sec. 9008. Payments for presidential nominating conventions
          • Sec. 9009. Reports to Congress; regulations
          • Sec. 9010. Participation by Commission in judicial proceedings
          • Sec. 9011. Judicial review
          • Sec. 9012. Criminal penalties
          • Sec. 9013. Effective date of chapter
  • CHAPTER 96 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
    • • • • Sec. 9031. Short title
          • Sec. 9032. Definitions
          • Sec. 9033. Eligibility for payments
          • Sec. 9034. Entitlement of eligible candidates to payments
          • Sec. 9035. Qualified campaign expense limitations
          • Sec. 9036. Certification by Commission
          • Sec. 9037. Payments to eligible candidates
          • Sec. 9038. Examinations and audits; repayments
          • Sec. 9039. Reports to Congress; regulations
          • Sec. 9040. Participation by Commission in judicial proceedings
          • Sec. 9041. Judicial review
          • Sec. 9042. Criminal penalties
• Subtitle I - Trust Fund Code
  • • • • • Sec. 9500. Short title
  • CHAPTER 98 - TRUST FUND CODE
    • SUBCHAPTER A - ESTABLISHMENT OF TRUST FUNDS
      • • • Sec. 9501. Black Lung Disability Trust Fund
          • Sec. 9502. Airport and Airway Trust Fund
          • Sec. 9503. Highway Trust Fund
          • Sec. 9504. Aquatic Resources Trust Fund
          • Sec. 9505. Harbor Maintenance Trust Fund
          • Sec. 9506. Inland Waterways Trust Fund
          • Sec. 9507. Hazardous Substance Superfund
          • Sec. 9508. Leaking Underground Storage Tank Trust Fund
          • Sec. 9509. Oil Spill Liability Trust Fund
          • Sec. 9510. Vaccine Injury Compensation Trust Fund
          • [Sec. 9511. Repealed. Pub. L. 105-178, title IX, Sec. 9011(a), June 9, 1998, 112 Stat. 508]
    • SUBCHAPTER B - GENERAL PROVISIONS
      • • • Sec. 9601. Transfer of amounts
          • Sec. 9602. Management of Trust Funds
• Subtitle J - Coal Industry Health Benefits
  • CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS
    • SUBCHAPTER A - DEFINITIONS OF GENERAL APPLICABILITY
      • • • Sec. 9701. Definitions of general applicability
    • SUBCHAPTER B - COMBINED BENEFIT FUND
      • PART I - ESTABLISHMENT AND BENEFITS
        • • Sec. 9702. Establishment of the United Mine Workers of America Combined Benefit Fund
          • Sec. 9703. Plan benefits
      • PART II - FINANCING
        • • Sec. 9704. Liability of assigned operators
          • Sec. 9705. Transfers
          • Sec. 9706. Assignment of eligible beneficiaries
      • PART III - ENFORCEMENT
        • • Sec. 9707. Failure to pay premium
      • PART IV - OTHER PROVISIONS
        • • Sec. 9708. Effect on pending claims or obligations
    • SUBCHAPTER C - HEALTH BENEFITS OF CERTAIN MINERS
      • PART I - INDIVIDUAL EMPLOYER PLANS
        • • Sec. 9711. Continued obligations of individual employer plans
      • PART II - 1992 UMWA BENEFIT PLAN
        • • Sec. 9712. Establishment and coverage of 1992 UMWA Benefit Plan
    • SUBCHAPTER D - OTHER PROVISIONS
      • • • Sec. 9721. Civil enforcement
          • Sec. 9722. Sham transactions
• Subtitle K - Group Health Plan Requirements
• CHAPTER 100 - GROUP HEALTH PLAN REQUIREMENTS
• SUBCHAPTER A - REQUIREMENTS RELATING TO PORTABILITY, ACCESS, AND RENEWABILITY
  • • • Sec. 9801. Increased portability through limitation on preexisting condition exclusions
      • Sec. 9802. Prohibiting discrimination against individual participants and beneficiaries based on health status
      • Sec. 9803. Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
      • [Sec. 9804. Renumbered Sec. 9831]
      • [Sec. 9805. Renumbered Sec. 9832]
      • [Sec. 9806. Renumbered Sec. 9833]
• SUBCHAPTER B - OTHER REQUIREMENTS
  • • • Sec. 9811. Standards relating to benefits for mothers and newborns
      • Sec. 9812. Parity in the application of certain limits to mental health benefits
• SUBCHAPTER C - GENERAL PROVISIONS
• Sec. 9831. General exceptions
• Sec. 9832. Definitions
• Sec. 9833. Regulations  

[funda]

감사합니다^^

[erp2006]

와!! 정말 perfect 합니다!! 링크가 되어 있어서 들어가보기만 하면 되네요..감사드립니다..

[페브리즈]

왕 감사합니다.

[happysmile]

열심히 뤼서취 해보겠습니다. 감사 합니다~

[woogi]

감사합니다