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Title 26
FEDERAL · U.S. CODE
Title 26 — Internal Revenue Code
2,116 sections across 72 chapters.
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Chapter 1
NORMAL TAXES AND SURTAXES
§ 1
Tax imposed
§ 2
Definitions and special rules
§ 3
Tax tables for individuals
§ 4
Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558
§ 5
Cross references relating to tax on individuals
§ 11
Tax imposed
§ 12
Cross references relating to tax on corporations
§ 15
Effect of changes
§ 21
Expenses for household and dependent care services necessary for gainful employment
§ 22
Credit for the elderly and the permanently and totally disabled
§ 23
Adoption expenses
§ 24
Child tax credit
§ 25
Interest on certain home mortgages
§ 25A
American Opportunity and Lifetime Learning credits
§ 25B
Elective deferrals and IRA contributions by certain individuals
§ 25C
Energy efficient home improvement credit
§ 25D
Residential clean energy credit
§ 25E
Previously-owned clean vehicles
§ 25F
Qualified elementary and secondary education scholarships
§ 26
Limitation based on tax liability; definition of tax liability
§ 27
Taxes of foreign countries and possessions of the United States
§ 28
Renumbered §45C
§ 29
Renumbered §45K
§ 30
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
§ 30A
Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206
§ 30B
Alternative motor vehicle credit
§ 30C
Alternative fuel vehicle refueling property credit
§ 30D
Clean vehicle credit
§ 31
Tax withheld on wages
§ 32
Earned income
§ 33
Tax withheld at source on nonresident aliens and foreign corporations
§ 34
Certain uses of gasoline and special fuels
§ 35
Health insurance costs of eligible individuals
§ 36
First-time homebuyer credit
§ 36A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
§ 36B
Refundable credit for coverage under a qualified health plan
§ 36C
Renumbered §23
§ 37
Overpayments of tax
§ 38
General business credit
§ 39
Carryback and carryforward of unused credits
§ 40
Alcohol, etc., used as fuel
§ 40A
Biodiesel and renewable diesel used as fuel
§ 40B
Sustainable aviation fuel credit
§ 41
Credit for increasing research activities
§ 42
Low-income housing credit
§ 43
Enhanced oil recovery credit
§ 44
Expenditures to provide access to disabled individuals
§ 44A
Renumbered §21
§ 44B
Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
§ 44C
Renumbered §23
§ 44D
Renumbered §29
§ 44E
Renumbered §40
§ 44F
Renumbered §30
§ 44G
Renumbered §41
§ 44H
Renumbered §45C
§ 45
Electricity produced from certain renewable resources, etc
§ 45A
Indian employment credit
§ 45AA
Military spouse retirement plan eligibility credit for small employers
§ 45B
Credit for portion of employer social security taxes paid with respect to employee cash tips
§ 45C
Clinical testing expenses for certain drugs for rare diseases or conditions
§ 45D
New markets tax credit
§ 45E
Small employer pension plan startup costs
§ 45F
Employer-provided child care credit
§ 45G
Railroad track maintenance credit
§ 45H
Credit for production of low sulfur diesel fuel
§ 45I
Credit for producing oil and gas from marginal wells
§ 45J
Credit for production from advanced nuclear power facilities
§ 45K
Credit for producing fuel from a nonconventional source
§ 45L
New energy efficient home credit
§ 45M
Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
§ 45N
Mine rescue team training credit
§ 45O
Agricultural chemicals security credit
§ 45P
Employer wage credit for employees who are active duty members of the uniformed services
§ 45Q
Credit for carbon oxide sequestration
§ 45R
Employee health insurance expenses of small employers
§ 45S
Employer credit for paid family and medical leave
§ 45T
Auto-enrollment option for retirement savings options provided by small employers
§ 45U
Zero-emission nuclear power production credit
§ 45V
Credit for production of clean hydrogen
§ 45W
Credit for qualified commercial clean vehicles
§ 45X
Advanced manufacturing production credit
§ 45Y
Clean electricity production credit
§ 45Z
Clean fuel production credit
§ 46
Amount of credit
§ 47
Rehabilitation credit
§ 48
Energy credit
§ 48A
Qualifying advanced coal project credit
§ 48B
Qualifying gasification project credit
§ 48C
Qualifying advanced energy project credit
§ 48D
Advanced manufacturing investment credit
§ 48E
Clean electricity investment credit
§ 49
At-risk rules
§ 50
Other special rules
§ 51
Amount of credit
§ 51A
Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
§ 52
Special rules
§ 53
Credit for prior year minimum tax liability
§ 54
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
§ 54AA
Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
§ 55
Alternative minimum tax imposed
§ 56
Adjustments in computing alternative minimum taxable income
§ 56A
Adjusted financial statement income
§ 57
Items of tax preference
§ 58
Denial of certain losses
§ 59
Other definitions and special rules
§ 59A
Tax on base erosion payments of taxpayers with substantial gross receipts
§ 59B
Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980
§ 61
Gross income defined
§ 62
Adjusted gross income defined
§ 63
Taxable income defined
§ 64
Ordinary income defined
§ 65
Ordinary loss defined
§ 66
Treatment of community income
§ 67
2-percent floor on miscellaneous itemized deductions
§ 68
Overall limitation on itemized deductions
§ 71
Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
§ 72
Annuities; certain proceeds of endowment and life insurance contracts
§ 73
Services of child
§ 74
Prizes and awards
§ 75
Dealers in tax-exempt securities
§ 76
Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
§ 77
Commodity credit loans
§ 78
Gross up for deemed paid foreign tax credit
§ 79
Group-term life insurance purchased for employees
§ 80
Restoration of value of certain securities
§ 81
Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387
§ 82
Reimbursement of moving expenses
§ 83
Property transferred in connection with performance of services
§ 84
Transfer of appreciated property to political organizations
§ 85
Unemployment compensation
§ 86
Social security and tier 1 railroad retirement benefits
§ 87
Alcohol and biodiesel fuels credits
§ 88
Certain amounts with respect to nuclear decommissioning costs
§ 89
Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830
§ 90
Illegal Federal irrigation subsidies
§ 91
Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
§ 101
Certain death benefits
§ 102
Gifts and inheritances
§ 103
Interest on State and local bonds
§ 103A
Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
§ 104
Compensation for injuries or sickness
§ 105
Amounts received under accident and health plans
§ 106
Contributions by employer to accident and health plans
§ 107
Rental value of parsonages
§ 108
Income from discharge of indebtedness
§ 109
Improvements by lessee on lessor's property
§ 110
Qualified lessee construction allowances for short-term leases
§ 111
Recovery of tax benefit items
§ 112
Certain combat zone compensation of members of the Armed Forces
§ 113
Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
§ 114
Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
§ 115
Income of States, municipalities, etc
§ 116
Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
§ 117
Qualified scholarships
§ 118
Contributions to the capital of a corporation
§ 119
Meals or lodging furnished for the convenience of the employer
§ 120
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039
§ 121
Exclusion of gain from sale of principal residence
§ 122
Certain reduced uniformed services retirement pay
§ 123
Amounts received under insurance contracts for certain living expenses
§ 124
Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520
§ 125
Cafeteria plans
§ 126
Certain cost-sharing payments
§ 127
Educational assistance programs
§ 128
Employer contributions to Trump accounts
§ 129
Dependent care assistance programs
§ 130
Certain personal injury liability assignments
§ 131
Certain foster care payments
§ 132
Certain fringe benefits
§ 133
Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
§ 134
Certain military benefits
§ 135
Income from United States savings bonds used to pay higher education tuition and fees
§ 136
Energy conservation subsidies provided by public utilities
§ 137
Adoption assistance programs
§ 138
Medicare Advantage MSA
§ 139
Disaster relief payments
§ 139A
Federal subsidies for prescription drug plans
§ 139B
Benefits provided to volunteer firefighters and emergency medical responders
§ 139C
Certain disability-related first responder retirement payments
§ 139D
Indian health care benefits
§ 139E
Indian general welfare benefits
§ 139F
Certain amounts received by wrongfully incarcerated individuals
§ 139G
Assignments to Alaska Native Settlement Trusts
§ 139H
Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
§ 139I
Continuation coverage premium assistance
§ 139J
Certain contributions to Trump accounts
§ 139K
Scholarships for qualified elementary or secondary education expenses of eligible students
§ 139L
Interest on loans secured by rural or agricultural real property
§ 140
Cross references to other Acts
§ 141
Private activity bond; qualified bond
§ 142
Exempt facility bond
§ 143
Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
§ 144
Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
§ 145
Qualified 501(c)(3) bond
§ 146
Volume cap
§ 147
Other requirements applicable to certain private activity bonds
§ 148
Arbitrage
§ 149
Bonds must be registered to be tax exempt; other requirements
§ 150
Definitions and special rules
§ 151
Allowance of deductions for personal exemptions
§ 152
Dependent defined
§ 153
Cross references
§ 161
Allowance of deductions
§ 162
Trade or business expenses
§ 163
Interest
§ 164
Taxes
§ 165
Losses
§ 166
Bad debts
§ 167
Depreciation
§ 168
Accelerated cost recovery system
§ 169
Amortization of pollution control facilities
§ 170
Charitable, etc., contributions and gifts
§ 171
Amortizable bond premium
§ 172
Net operating loss deduction
§ 173
Circulation expenditures
§ 174
Amortization of research and experimental expenditures
§ 174A
Domestic research or experimental expenditures
§ 175
Soil and water conservation expenditures; endangered species recovery expenditures
§ 176
Payments with respect to employees of certain foreign corporations
§ 177
Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
§ 178
Amortization of cost of acquiring a lease
§ 179
Election to expense certain depreciable business assets
§ 179A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
§ 179B
Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
§ 179C
Election to expense certain refineries
§ 179D
Energy efficient commercial buildings deduction
§ 179E
Election to expense advanced mine safety equipment
§ 180
Expenditures by farmers for fertilizer, etc
§ 181
Treatment of certain qualified productions
§ 182
Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
§ 183
Activities not engaged in for profit
§ 184
Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520
§ 185
Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
§ 186
Recoveries of damages for antitrust violations, etc
§ 187
Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
§ 188
Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
§ 189
Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
§ 190
Expenditures to remove architectural and transportation barriers to the handicapped and elderly
§ 191
Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
§ 192
Contributions to black lung benefit trust
§ 193
Tertiary injectants
§ 194
Treatment of reforestation expenditures
§ 194A
Contributions to employer liability trusts
§ 195
Start-up expenditures
§ 196
Deduction for certain unused business credits
§ 197
Amortization of goodwill and certain other intangibles
§ 198
Expensing of environmental remediation costs
§ 198A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042
§ 199
Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126
§ 199A
Qualified business income
§ 211
Allowance of deductions
§ 212
Expenses for production of income
§ 213
Medical, dental, etc., expenses
§ 214
Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
§ 215
Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089
§ 216
Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§ 217
Moving expenses
§ 218
Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778
§ 219
Retirement savings
§ 220
Archer MSAs
§ 221
Interest on education loans
§ 222
Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041
§ 223
Health savings accounts
§ 224
Qualified tips
§ 225
Qualified overtime compensation
§ 226
Cross reference
§ 241
Allowance of special deductions
§ 242
Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
§ 243
Dividends received by corporations
§ 244
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
§ 245
Dividends received from certain foreign corporations
§ 245A
Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
§ 246
Rules applying to deductions for dividends received
§ 246A
Dividends received deduction reduced where portfolio stock is debt financed
§ 247
Contributions to Alaska Native Settlement Trusts
§ 248
Organizational expenditures
§ 249
Limitation on deduction of bond premium on repurchase
§ 250
Foreign-derived deduction eligible income and net CFC tested income
§ 261
General rule for disallowance of deductions
§ 262
Personal, living, and family expenses
§ 263
Capital expenditures
§ 263A
Capitalization and inclusion in inventory costs of certain expenses
§ 264
Certain amounts paid in connection with insurance contracts
§ 265
Expenses and interest relating to tax-exempt income
§ 266
Carrying charges
§ 267
Losses, expenses, and interest with respect to transactions between related taxpayers
§ 267A
Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
§ 268
Sale of land with unharvested crop
§ 269
Acquisitions made to evade or avoid income tax
§ 269A
Personal service corporations formed or availed of to avoid or evade income tax
§ 269B
Stapled entities
§ 270
Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
§ 271
Debts owed by political parties, etc
§ 272
Disposal of coal or domestic iron ore
§ 273
Holders of life or terminable interest
§ 274
Disallowance of certain entertainment, etc., expenses
§ 275
Certain taxes
§ 276
Certain indirect contributions to political parties
§ 277
Deductions incurred by certain membership organizations in transactions with members
§ 278
Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
§ 279
Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
§ 280
Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
§ 280A
Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc
§ 280B
Demolition of structures
§ 280C
Certain expenses for which credits are allowable
§ 280D
Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
§ 280E
Expenditures in connection with the illegal sale of drugs
§ 280F
Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
§ 280G
Golden parachute payments
§ 280H
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
§ 281
Terminal railroad corporations and their shareholders
§ 291
Special rules relating to corporate preference items
§ 301
Distributions of property
§ 302
Distributions in redemption of stock
§ 303
Distributions in redemption of stock to pay death taxes
§ 304
Redemption through use of related corporations
§ 305
Distributions of stock and stock rights
§ 306
Dispositions of certain stock
§ 307
Basis of stock and stock rights acquired in distributions
§ 311
Taxability of corporation on distribution
§ 312
Effect on earnings and profits
§ 316
Dividend defined
§ 317
Other definitions
§ 318
Constructive ownership of stock
§ 331
Gain or loss to shareholder in corporate liquidations
§ 332
Complete liquidations of subsidiaries
§ 333
Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
§ 334
Basis of property received in liquidations
§ 336
Gain or loss recognized on property distributed in complete liquidation
§ 337
Nonrecognition for property distributed to parent in complete liquidation of subsidiary
§ 338
Certain stock purchases treated as asset acquisitions
§ 341
Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763
§ 342
Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
§ 346
Definition and special rule
§ 351
Transfer to corporation controlled by transferor
§ 354
Exchanges of stock and securities in certain reorganizations
§ 355
Distribution of stock and securities of a controlled corporation
§ 356
Receipt of additional consideration
§ 357
Assumption of liability
§ 358
Basis to distributees
§ 361
Nonrecognition of gain or loss to corporations; treatment of distributions
§ 362
Basis to corporations
§ 363
Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
§ 367
Foreign corporations
§ 368
Definitions relating to corporate reorganizations
§ 373
Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
§ 374
Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
§ 381
Carryovers in certain corporate acquisitions
§ 382
Limitation on net operating loss carryforwards and certain built-in losses following ownership change
§ 383
Special limitations on certain excess credits, etc
§ 384
Limitation on use of preacquisition losses to offset built-in gains
§ 385
Treatment of certain interests in corporations as stock or indebtedness
§ 386
Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
§ 401
Qualified pension, profit-sharing, and stock bonus plans
§ 402
Taxability of beneficiary of employees' trust
§ 402A
Optional treatment of elective deferrals as Roth contributions
§ 403
Taxation of employee annuities
§ 404
Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
§ 404A
Deduction for certain foreign deferred compensation plans
§ 405
Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
§ 406
Employees of foreign affiliates covered by section 3121(l) agreements
§ 407
Certain employees of domestic subsidiaries engaged in business outside the United States
§ 408
Individual retirement accounts
§ 408A
Roth IRAs
§ 409
Qualifications for tax credit employee stock ownership plans
§ 409A
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
§ 410
Minimum participation standards
§ 411
Minimum vesting standards
§ 412
Minimum funding standards
§ 413
Collectively bargained plans, etc
§ 414
Definitions and special rules
§ 414A
Requirements related to automatic enrollment
§ 415
Limitations on benefits and contribution under qualified plans
§ 416
Special rules for top-heavy plans
§ 417
Definitions and special rules for purposes of minimum survivor annuity requirements
§ 418E
Insolvent plans
§ 419
Treatment of funded welfare benefit plans
§ 419A
Qualified asset account; limitation on additions to account
§ 420
Transfers of excess pension assets to retiree health accounts
§ 421
General rules
§ 422
Incentive stock options
§ 422A
Renumbered §422
§ 423
Employee stock purchase plans
§ 424
Definitions and special rules
§ 425
Renumbered §424
§ 430
Minimum funding standards for single-employer defined benefit pension plans
§ 431
Minimum funding standards for multiemployer plans
§ 432
Additional funding rules for multiemployer plans in endangered status or critical status
§ 433
Minimum funding standards for CSEC plans
§ 436
Funding-based limits on benefits and benefit accruals under single-employer plans
§ 441
Period for computation of taxable income
§ 442
Change of annual accounting period
§ 443
Returns for a period of less than 12 months
§ 444
Election of taxable year other than required taxable year
§ 446
General rule for methods of accounting
§ 447
Method of accounting for corporations engaged in farming
§ 448
Limitation on use of cash method of accounting
§ 451
General rule for taxable year of inclusion
§ 452
Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
§ 453
Installment method
§ 453A
Special rules for nondealers
§ 453B
Gain or loss on disposition of installment obligations
§ 453C
Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388
§ 454
Obligations issued at discount
§ 455
Prepaid subscription income
§ 456
Prepaid dues income of certain membership organizations
§ 457
Deferred compensation plans of State and local governments and tax-exempt organizations
§ 457A
Nonqualified deferred compensation from certain tax indifferent parties
§ 458
Magazines, paperbacks, and records returned after the close of the taxable year
§ 460
Special rules for long-term contracts
§ 461
General rule for taxable year of deduction
§ 462
Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
§ 463
Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387
§ 464
Limitations on deductions for certain farming expenses
§ 465
Deductions limited to amount at risk
§ 466
Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373
§ 467
Certain payments for the use of property or services
§ 468
Special rules for mining and solid waste reclamation and closing costs
§ 468A
Special rules for nuclear decommissioning costs
§ 468B
Special rules for designated settlement funds
§ 469
Passive activity losses and credits limited
§ 470
Limitation on deductions allocable to property used by governments or other tax-exempt entities
§ 471
General rule for inventories
§ 472
Last-in, first-out inventories
§ 473
Qualified liquidations of LIFO inventories
§ 474
Simplified dollar-value LIFO method for certain small businesses
§ 475
Mark to market accounting method for dealers in securities
§ 481
Adjustments required by changes in method of accounting
§ 482
Allocation of income and deductions among taxpayers
§ 483
Interest on certain deferred payments
§ 501
Exemption from tax on corporations, certain trusts, etc
§ 502
Feeder organizations
§ 503
Requirements for exemption
§ 504
Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
§ 505
Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
§ 506
Organizations required to notify Secretary of intent to operate under 501(c)(4)
§ 507
Termination of private foundation status
§ 508
Special rules with respect to section 501(c)(3) organizations
§ 509
Private foundation defined
§ 511
Imposition of tax on unrelated business income of charitable, etc., organizations
§ 512
Unrelated business taxable income
§ 513
Unrelated trade or business
§ 514
Unrelated debt-financed income
§ 515
Taxes of foreign countries and possessions of the United States
§ 521
Exemption of farmers' cooperatives from tax
§ 522
Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
§ 526
Shipowners' protection and indemnity associations
§ 527
Political organizations
§ 528
Certain homeowners associations
§ 529
Qualified tuition programs
§ 529A
Qualified ABLE programs
§ 530
Coverdell education savings accounts
§ 530A
Trump accounts
§ 531
Imposition of accumulated earnings tax
§ 532
Corporations subject to accumulated earnings tax
§ 533
Evidence of purpose to avoid income tax
§ 534
Burden of proof
§ 535
Accumulated taxable income
§ 536
Income not placed on annual basis
§ 537
Reasonable needs of the business
§ 541
Imposition of personal holding company tax
§ 542
Definition of personal holding company
§ 543
Personal holding company income
§ 544
Rules for determining stock ownership
§ 545
Undistributed personal holding company income
§ 546
Income not placed on annual basis
§ 547
Deduction for deficiency dividends
§ 561
Definition of deduction for dividends paid
§ 562
Rules applicable in determining dividends eligible for dividends paid deduction
§ 563
Rules relating to dividends paid after close of taxable year
§ 564
Dividend carryover
§ 565
Consent dividends
§ 581
Definition of bank
§ 582
Bad debts, losses, and gains with respect to securities held by financial institutions
§ 583
Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
§ 584
Common trust funds
§ 585
Reserves for losses on loans of banks
§ 586
Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378
§ 591
Deduction for dividends paid on deposits
§ 592
Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778
§ 593
Reserves for losses on loans
§ 594
Alternative tax for mutual savings banks conducting life insurance business
§ 597
Treatment of transactions in which Federal financial assistance provided
§ 601
Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4, 1976, 90 Stat. 1778
§ 611
Allowance of deduction for depletion
§ 612
Basis for cost depletion
§ 613
Percentage depletion
§ 613A
Limitations on percentage depletion in case of oil and gas wells
§ 614
Definition of property
§ 615
Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
§ 616
Development expenditures
§ 617
Deduction and recapture of certain mining exploration expenditures
§ 621
Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
§ 631
Gain or loss in the case of timber, coal, or domestic iron ore
§ 632
Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
§ 636
Income tax treatment of mineral production payments
§ 638
Continental shelf areas
§ 641
Imposition of tax
§ 642
Special rules for credits and deductions
§ 643
Definitions applicable to subparts A, B, C, and D
§ 644
Taxable year of trusts
§ 645
Certain revocable trusts treated as part of estate
§ 646
Tax treatment of electing Alaska Native Settlement Trusts
§ 651
Deduction for trusts distributing current income only
§ 652
Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
§ 661
Deduction for estates and trusts accumulating income or distributing corpus
§ 662
Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
§ 663
Special rules applicable to sections 661 and 662
§ 664
Charitable remainder trusts
§ 665
Definitions applicable to subpart D
§ 666
Accumulation distribution allocated to preceding years
§ 667
Treatment of amounts deemed distributed by trust in preceding years
§ 668
Interest charge on accumulation distributions from foreign trusts
§ 669
Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578
§ 671
Trust income, deductions, and credits attributable to grantors and others as substantial owners
§ 672
Definitions and rules
§ 673
Reversionary interests
§ 674
Power to control beneficial enjoyment
§ 675
Administrative powers
§ 676
Power to revoke
§ 677
Income for benefit of grantor
§ 678
Person other than grantor treated as substantial owner
§ 679
Foreign trusts having one or more United States beneficiaries
§ 681
Limitation on charitable deduction
§ 682
Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
§ 683
Use of trust as an exchange fund
§ 684
Recognition of gain on certain transfers to certain foreign trusts and estates
§ 685
Treatment of funeral trusts
§ 691
Recipients of income in respect of decedents
§ 692
Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
§ 701
Partners, not partnership, subject to tax
§ 702
Income and credits of partner
§ 703
Partnership computations
§ 704
Partner's distributive share
§ 705
Determination of basis of partner's interest
§ 706
Taxable years of partner and partnership
§ 707
Transactions between partner and partnership
§ 708
Continuation of partnership
§ 709
Treatment of organization and syndication fees
§ 721
Nonrecognition of gain or loss on contribution
§ 722
Basis of contributing partner's interest
§ 723
Basis of property contributed to partnership
§ 724
Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
§ 731
Extent of recognition of gain or loss on distribution
§ 732
Basis of distributed property other than money
§ 733
Basis of distributee partner's interest
§ 734
Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
§ 735
Character of gain or loss on disposition of distributed property
§ 736
Payments to a retiring partner or a deceased partner's successor in interest
§ 737
Recognition of precontribution gain in case of certain distributions to contributing partner
§ 741
Recognition and character of gain or loss on sale or exchange
§ 742
Basis of transferee partner's interest
§ 743
Special rules where section 754 election or substantial built-in loss
§ 751
Unrealized receivables and inventory items
§ 752
Treatment of certain liabilities
§ 753
Partner receiving income in respect of decedent
§ 754
Manner of electing optional adjustment to basis of partnership property
§ 755
Rules for allocation of basis
§ 761
Terms defined
§ 801
Tax imposed
§ 803
Life insurance gross income
§ 804
Life insurance deductions
§ 805
General deductions
§ 806
Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142
§ 807
Rules for certain reserves
§ 808
Policyholder dividends deduction
§ 809
Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
§ 810
Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
§ 811
Accounting provisions
§ 812
Definition of company's share and policyholder's share
§ 813
Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
§ 814
Contiguous country branches of domestic life insurance companies
§ 815
Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
§ 816
Life insurance company defined
§ 817
Treatment of variable contracts
§ 817A
Special rules for modified guaranteed contracts
§ 818
Other definitions and special rules
§ 831
Tax on insurance companies other than life insurance companies
§ 832
Insurance company taxable income
§ 833
Treatment of Blue Cross and Blue Shield organizations, etc
§ 834
Determination of taxable investment income
§ 835
Election by reciprocal
§ 841
Credit for foreign taxes
§ 842
Foreign companies carrying on insurance business
§ 843
Annual accounting period
§ 844
Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
§ 845
Certain reinsurance agreements
§ 846
Discounted unpaid losses defined
§ 847
Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
§ 848
Capitalization of certain policy acquisition expenses
§ 851
Definition of regulated investment company
§ 852
Taxation of regulated investment companies and their shareholders
§ 853
Foreign tax credit allowed to shareholders
§ 853A
Credits from tax credit bonds allowed to shareholders
§ 854
Limitations applicable to dividends received from regulated investment company
§ 855
Dividends paid by regulated investment company after close of taxable year
§ 856
Definition of real estate investment trust
§ 857
Taxation of real estate investment trusts and their beneficiaries
§ 858
Dividends paid by real estate investment trust after close of taxable year
§ 859
Adoption of annual accounting period
§ 860
Deduction for deficiency dividends
§ 860A
Taxation of REMIC's
§ 860B
Taxation of holders of regular interests
§ 860C
Taxation of residual interests
§ 860D
REMIC defined
§ 860E
Treatment of income in excess of daily accruals on residual interests
§ 860F
Other rules
§ 860G
Other definitions and special rules
§ 861
Income from sources within the United States
§ 862
Income from sources without the United States
§ 863
Special rules for determining source
§ 864
Definitions and special rules
§ 865
Source rules for personal property sales
§ 871
Tax on nonresident alien individuals
§ 872
Gross income
§ 873
Deductions
§ 874
Allowance of deductions and credits
§ 875
Partnerships; beneficiaries of estates and trusts
§ 876
Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
§ 877
Expatriation to avoid tax
§ 877A
Tax responsibilities of expatriation
§ 878
Foreign educational, charitable, and certain other exempt organizations
§ 879
Tax treatment of certain community income in the case of nonresident alien individuals
§ 881
Tax on income of foreign corporations not connected with United States business
§ 882
Tax on income of foreign corporations connected with United States business
§ 883
Exclusions from gross income
§ 884
Branch profits tax
§ 885
Cross references
§ 887
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
§ 891
Doubling of rates of tax on citizens and corporations of certain foreign countries
§ 892
Income of foreign governments and of international organizations
§ 893
Compensation of employees of foreign governments or international organizations
§ 894
Income affected by treaty
§ 895
Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
§ 896
Adjustment of tax on nationals, residents, and corporations of certain foreign countries
§ 897
Disposition of investment in United States real property
§ 898
Taxable year of certain foreign corporations
§ 901
Taxes of foreign countries and of possessions of United States
§ 902
Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221
§ 903
Credit for taxes in lieu of income, etc., taxes
§ 904
Limitation on credit
§ 905
Applicable rules
§ 906
Nonresident alien individuals and foreign corporations
§ 907
Special rules in case of foreign oil and gas income
§ 908
Reduction of credit for participation in or cooperation with an international boycott
§ 909
Suspension of taxes and credits until related income taken into account
§ 911
Citizens or residents of the United States living abroad
§ 912
Exemption for certain allowances
§ 913
Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194
§ 931
Income from sources within Guam, American Samoa, or the Northern Mariana Islands
§ 932
Coordination of United States and Virgin Islands income taxes
§ 933
Income from sources within Puerto Rico
§ 934
Limitation on reduction in income tax liability incurred to the Virgin Islands
§ 934A
Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
§ 935
Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
§ 936
Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
§ 937
Residence and source rules involving possessions
§ 951
Amounts included in gross income of United States shareholders
§ 951A
Net CFC tested income included in gross income of United States shareholders
§ 951B
Amounts included in gross income of foreign controlled United States shareholders
§ 952
Subpart F income defined
§ 953
Insurance income
§ 954
Foreign base company income
§ 955
Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
§ 956
Investment of earnings in United States property
§ 956A
Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
§ 957
Controlled foreign corporations; United States persons
§ 958
Rules for determining stock ownership
§ 959
Exclusion from gross income of previously taxed earnings and profits
§ 960
Deemed paid credit for subpart F inclusions
§ 961
Adjustments to basis of stock in controlled foreign corporations and of other property
§ 962
Election by individuals to be subject to tax at corporate rates
§ 963
Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
§ 964
Miscellaneous provisions
§ 965
Treatment of deferred foreign income upon transition to participation exemption system of taxation
§ 970
Reduction of subpart F income of export trade corporations
§ 971
Definitions
§ 972
Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
§ 981
Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614
§ 982
Admissibility of documentation maintained in foreign countries
§ 985
Functional currency
§ 986
Determination of foreign taxes and foreign corporation's earnings and profits
§ 987
Branch transactions
§ 988
Treatment of certain foreign currency transactions
§ 989
Other definitions and special rules
§ 991
Taxation of a domestic international sales corporation
§ 992
Requirements of a domestic international sales corporation
§ 993
Definitions and special rules
§ 994
Inter-company pricing rules
§ 995
Taxation of DISC income to shareholders
§ 996
Rules for allocation in the case of distributions and losses
§ 997
Special subchapter C rules
§ 999
Reports by taxpayers; determinations
§ 1000
Reserved
§ 1001
Determination of amount of and recognition of gain or loss
§ 1002
Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
§ 1011
Adjusted basis for determining gain or loss
§ 1012
Basis of property—cost
§ 1013
Basis of property included in inventory
§ 1014
Basis of property acquired from a decedent
§ 1015
Basis of property acquired by gifts and transfers in trust
§ 1016
Adjustments to basis
§ 1017
Discharge of indebtedness
§ 1018
Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
§ 1019
Property on which lessee has made improvements
§ 1020
Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
§ 1021
Sale of annuities
§ 1022
Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
§ 1023
Cross references
§ 1024
Renumbered §1023
§ 1031
Exchange of real property held for productive use or investment
§ 1032
Exchange of stock for property
§ 1033
Involuntary conversions
§ 1034
Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
§ 1035
Certain exchanges of insurance policies
§ 1036
Stock for stock of same corporation
§ 1037
Certain exchanges of United States obligations
§ 1038
Certain reacquisitions of real property
§ 1039
Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
§ 1040
Transfer of certain farm, etc., real property
§ 1041
Transfers of property between spouses or incident to divorce
§ 1042
Sales of stock to employee stock ownership plans or certain cooperatives
§ 1043
Sale of property to comply with conflict-of-interest requirements
§ 1044
Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
§ 1045
Rollover of gain from qualified small business stock to another qualified small business stock
§ 1051
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
§ 1052
Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§ 1053
Property acquired before March 1, 1913
§ 1054
Certain stock of Federal National Mortgage Association
§ 1055
Redeemable ground rents
§ 1056
Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
§ 1057
Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
§ 1058
Transfers of securities under certain agreements
§ 1059
Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
§ 1059A
Limitation on taxpayer's basis or inventory cost in property imported from related persons
§ 1060
Special allocation rules for certain asset acquisitions
§ 1061
Partnership interests held in connection with performance of services
§ 1062
Gain from the sale or exchange of qualified farmland property to qualified farmers
§ 1063
Cross references
§ 1071
Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93
§ 1091
Loss from wash sales of stock or securities
§ 1092
Straddles
§ 1111
Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786
§ 1201
Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
§ 1202
Partial exclusion for gain from certain small business stock
§ 1211
Limitation on capital losses
§ 1212
Capital loss carrybacks and carryovers
§ 1221
Capital asset defined
§ 1222
Other terms relating to capital gains and losses
§ 1223
Holding period of property
§ 1231
Property used in the trade or business and involuntary conversions
§ 1233
Gains and losses from short sales
§ 1234
Options to buy or sell
§ 1234A
Gains or losses from certain terminations
§ 1234B
Gains or losses from securities futures contracts
§ 1235
Sale or exchange of patents
§ 1236
Dealers in securities
§ 1237
Real property subdivided for sale
§ 1238
Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
§ 1239
Gain from sale of depreciable property between certain related taxpayers
§ 1240
Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
§ 1241
Cancellation of lease or distributor's agreement
§ 1242
Losses on small business investment company stock
§ 1243
Loss of small business investment company
§ 1244
Losses on small business stock
§ 1245
Gain from dispositions of certain depreciable property
§ 1248
Gain from certain sales or exchanges of stock in certain foreign corporations
§ 1249
Gain from certain sales or exchanges of patents, etc., to foreign corporations
§ 1250
Gain from dispositions of certain depreciable realty
§ 1251
Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
§ 1252
Gain from disposition of farm land
§ 1253
Transfers of franchises, trademarks, and trade names
§ 1254
Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
§ 1255
Gain from disposition of section 126 property
§ 1256
Section 1256 contracts marked to market
§ 1257
Disposition of converted wetlands or highly erodible croplands
§ 1258
Recharacterization of gain from certain financial transactions
§ 1259
Constructive sales treatment for appreciated financial positions
§ 1260
Gains from constructive ownership transactions
§ 1271
Treatment of amounts received on retirement or sale or exchange of debt instruments
§ 1272
Current inclusion in income of original issue discount
§ 1273
Determination of amount of original issue discount
§ 1274
Determination of issue price in the case of certain debt instruments issued for property
§ 1274A
Special rules for certain transactions where stated principal amount does not exceed $2,800,000
§ 1275
Other definitions and special rules
§ 1276
Disposition gain representing accrued market discount treated as ordinary income
§ 1277
Deferral of interest deduction allocable to accrued market discount
§ 1278
Definitions and special rules
§ 1281
Current inclusion in income of discount on certain short-term obligations
§ 1282
Deferral of interest deduction allocable to accrued discount
§ 1283
Definitions and special rules
§ 1286
Tax treatment of stripped bonds
§ 1287
Denial of capital gain treatment for gains on certain obligations not in registered form
§ 1288
Treatment of original issue discount on tax-exempt obligations
§ 1291
Interest on tax deferral
§ 1293
Current taxation of income from qualified electing funds
§ 1294
Election to extend time for payment of tax on undistributed earnings
§ 1295
Qualified electing fund
§ 1296
Election of mark to market for marketable stock
§ 1297
Passive foreign investment company
§ 1298
Special rules
§ 1301
Averaging of farm income
§ 1311
Correction of error
§ 1312
Circumstances of adjustment
§ 1313
Definitions
§ 1314
Amount and method of adjustment
§ 1315
Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
§ 1321
Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788
§ 1341
Computation of tax where taxpayer restores substantial amount held under claim of right
§ 1342
Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
§ 1346
Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788
§ 1347
Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
§ 1348
Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183
§ 1351
Treatment of recoveries of foreign expropriation losses
§ 1352
Alternative tax on qualifying shipping activities
§ 1353
Notional shipping income
§ 1354
Alternative tax election; revocation; termination
§ 1355
Definitions and special rules
§ 1356
Qualifying shipping activities
§ 1357
Items not subject to regular tax; depreciation; interest
§ 1358
Allocation of credits, income, and deductions
§ 1359
Disposition of qualifying vessels
§ 1361
S corporation defined
§ 1362
Election; revocation; termination
§ 1363
Effect of election on corporation
§ 1366
Pass-thru of items to shareholders
§ 1367
Adjustments to basis of stock of shareholders, etc
§ 1368
Distributions
§ 1371
Coordination with subchapter C
§ 1372
Partnership rules to apply for fringe benefit purposes
§ 1373
Foreign income
§ 1374
Tax imposed on certain built-in gains
§ 1375
Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
§ 1377
Definitions and special rule
§ 1378
Taxable year of S corporation
§ 1379
Transitional rules on enactment
§ 1381
Organizations to which part applies
§ 1382
Taxable income of cooperatives
§ 1383
Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
§ 1385
Amounts includible in patron's gross income
§ 1388
Definitions; special rules
§ 1391
Designation procedure
§ 1392
Eligibility criteria
§ 1393
Definitions and special rules
§ 1394
Tax-exempt enterprise zone facility bonds
§ 1396
Empowerment zone employment credit
§ 1397
Other definitions and special rules
§ 1397A
Increase in expensing under section 179
§ 1397B
Nonrecognition of gain on rollover of empowerment zone investments
§ 1397C
Enterprise zone business defined
§ 1397D
Qualified zone property defined
§ 1397E
Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138
§ 1397F
Regulations
§ 1398
Rules relating to individuals' title 11 cases
§ 1399
No separate taxable entities for partnerships, corporations, etc
§ 1400Z–1
Designation
§ 1400Z–2
Special rules for capital gains invested in opportunity zones
Chapter 2
TAX ON SELF-EMPLOYMENT INCOME
§ 1401
Rate of tax
§ 1402
Definitions
§ 1403
Miscellaneous provisions
Chapter 2A
UNEARNED INCOME MEDICARE CONTRIBUTION
§ 1411
Imposition of tax
Chapter 3
WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
§ 1441
Withholding of tax on nonresident aliens
§ 1442
Withholding of tax on foreign corporations
§ 1443
Foreign tax-exempt organizations
§ 1444
Withholding on Virgin Islands source income
§ 1445
Withholding of tax on dispositions of United States real property interests
§ 1446
Withholding of tax on foreign partners' share of effectively connected income
§ 1451
Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844
§ 1461
Liability for withheld tax
§ 1462
Withheld tax as credit to recipient of income
§ 1463
Tax paid by recipient of income
§ 1464
Refunds and credits with respect to withheld tax
§ 1465
Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789
Chapter 4
TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
§ 1471
Withholdable payments to foreign financial institutions
§ 1472
Withholdable payments to other foreign entities
§ 1473
Definitions
§ 1474
Special rules
Chapter [CHAPTER 5—REPEALED]
§ 1493
Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13, 1966, 80 Stat. 1554
§ 1494
Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
Chapter 6
CONSOLIDATED RETURNS
§ 1501
Privilege to file consolidated returns
§ 1502
Regulations
§ 1503
Computation and payment of tax
§ 1504
Definitions
§ 1505
Cross references
§ 1551
Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
§ 1552
Earnings and profits
§ 1561
Limitation on accumulated earnings credit in the case of certain controlled corporations
§ 1562
Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600
§ 1563
Definitions and special rules
§ 1564
Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521
Chapter 11
ESTATE TAX
§ 2001
Imposition and rate of tax
§ 2002
Liability for payment
§ 2010
Unified credit against estate tax
§ 2011
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
§ 2012
Credit for gift tax
§ 2013
Credit for tax on prior transfers
§ 2014
Credit for foreign death taxes
§ 2015
Credit for death taxes on remainders
§ 2016
Recovery of taxes claimed as credit
§ 2031
Definition of gross estate
§ 2032
Alternate valuation
§ 2032A
Valuation of certain farm, etc., real property
§ 2033
Property in which the decedent had an interest
§ 2033A
Renumbered §2057
§ 2034
Dower or curtesy interests
§ 2035
Adjustments for certain gifts made within 3 years of decedent's death
§ 2036
Transfers with retained life estate
§ 2037
Transfers taking effect at death
§ 2038
Revocable transfers
§ 2039
Annuities
§ 2040
Joint interests
§ 2041
Powers of appointment
§ 2042
Proceeds of life insurance
§ 2043
Transfers for insufficient consideration
§ 2044
Certain property for which marital deduction was previously allowed
§ 2045
Prior interests
§ 2046
Disclaimers
§ 2051
Definition of taxable estate
§ 2052
Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
§ 2053
Expenses, indebtedness, and taxes
§ 2054
Losses
§ 2055
Transfers for public, charitable, and religious uses
§ 2056
Bequests, etc., to surviving spouse
§ 2056A
Qualified domestic trust
§ 2057
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051
§ 2058
State death taxes
§ 2101
Tax imposed
§ 2102
Credits against tax
§ 2103
Definition of gross estate
§ 2104
Property within the United States
§ 2105
Property without the United States
§ 2106
Taxable estate
§ 2107
Expatriation to avoid tax
§ 2108
Application of pre-1967 estate tax provisions
§ 2201
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
§ 2202
Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
§ 2203
Definition of executor
§ 2204
Discharge of fiduciary from personal liability
§ 2205
Reimbursement out of estate
§ 2206
Liability of life insurance beneficiaries
§ 2207
Liability of recipient of property over which decedent had power of appointment
§ 2207A
Right of recovery in the case of certain marital deduction property
§ 2207B
Right of recovery where decedent retained interest
§ 2208
Certain residents of possessions considered citizens of the United States
§ 2209
Certain residents of possessions considered nonresidents not citizens of the United States
§ 2210
Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
Chapter 12
GIFT TAX
§ 2501
Imposition of tax
§ 2502
Rate of tax
§ 2503
Taxable gifts
§ 2504
Taxable gifts for preceding calendar periods
§ 2505
Unified credit against gift tax
§ 2511
Transfers in general
§ 2512
Valuation of gifts
§ 2513
Gift by husband or wife to third party
§ 2514
Powers of appointment
§ 2515
Treatment of generation-skipping transfer tax
§ 2515A
Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
§ 2516
Certain property settlements
§ 2517
Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
§ 2518
Disclaimers
§ 2519
Dispositions of certain life estates
§ 2521
Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
§ 2522
Charitable and similar gifts
§ 2523
Gift to spouse
§ 2524
Extent of deductions
Chapter 13
TAX ON GENERATION-SKIPPING TRANSFERS
§ 2601
Tax imposed
§ 2602
Amount of tax
§ 2603
Liability for tax
§ 2604
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051
§ 2611
Generation-skipping transfer defined
§ 2612
Taxable termination; taxable distribution; direct skip
§ 2613
Skip person and non-skip person defined
§ 2614
Omitted
§ 2621
Taxable amount in case of taxable distribution
§ 2622
Taxable amount in case of taxable termination
§ 2623
Taxable amount in case of direct skip
§ 2624
Valuation
§ 2631
GST exemption
§ 2632
Special rules for allocation of GST exemption
§ 2641
Applicable rate
§ 2642
Inclusion ratio
§ 2651
Generation assignment
§ 2652
Other definitions
§ 2653
Taxation of multiple skips
§ 2654
Special rules
§ 2661
Administration
§ 2662
Return requirements
§ 2663
Regulations
§ 2664
Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
Chapter 14
SPECIAL VALUATION RULES
§ 2701
Special valuation rules in case of transfers of certain interests in corporations or partnerships
§ 2702
Special valuation rules in case of transfers of interests in trusts
§ 2703
Certain rights and restrictions disregarded
§ 2704
Treatment of certain lapsing rights and restrictions
Chapter 15
GIFTS AND BEQUESTS FROM EXPATRIATES
§ 2801
Imposition of tax
Chapter 21
FEDERAL INSURANCE CONTRIBUTIONS ACT
§ 3101
Rate of tax
§ 3102
Deduction of tax from wages
§ 3111
Rate of tax
§ 3112
Instrumentalities of the United States
§ 3113
Repealed. Pub. L. 94–455, title XIX, §1903(a)(2), Oct. 4, 1976, 90 Stat. 1806
§ 3121
Definitions
§ 3122
Federal service
§ 3123
Deductions as constructive payments
§ 3124
Estimate of revenue reduction
§ 3125
Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
§ 3126
Return and payment by governmental employer
§ 3127
Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
§ 3128
Short title
§ 3131
Credit for paid sick leave
§ 3132
Payroll credit for paid family leave
§ 3133
Special rule related to tax on employers
§ 3134
Employee retention credit for employers subject to closure due to COVID–19
Chapter 22
RAILROAD RETIREMENT TAX ACT
§ 3201
Rate of tax
§ 3202
Deduction of tax from compensation
§ 3211
Rate of tax
§ 3212
Determination of compensation
§ 3221
Rate of tax
§ 3231
Definitions
§ 3232
Court jurisdiction
§ 3233
Short title
§ 3241
Determination of tier 2 tax rate based on average account benefits ratio
Chapter 23
FEDERAL UNEMPLOYMENT TAX ACT
§ 3301
Rate of tax
§ 3302
Credits against tax
§ 3303
Conditions of additional credit allowance
§ 3304
Approval of State laws
§ 3305
Applicability of State law
§ 3306
Definitions
§ 3307
Deductions as constructive payments
§ 3308
Instrumentalities of the United States
§ 3309
State law coverage of services performed for nonprofit organizations or governmental entities
§ 3310
Judicial review
§ 3311
Short title
Chapter 23A
RAILROAD UNEMPLOYMENT REPAYMENT TAX
§ 3321
Imposition of tax
§ 3322
Definitions
§ 3323
Omitted
Chapter 24
COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3401
Definitions
§ 3402
Income tax collected at source
§ 3403
Liability for tax
§ 3404
Return and payment by governmental employer
§ 3405
Special rules for pensions, annuities, and certain other deferred income
§ 3406
Backup withholding
Chapter 25
GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3501
Collection and payment of taxes
§ 3502
Nondeductibility of taxes in computing taxable income
§ 3503
Erroneous payments
§ 3504
Acts to be performed by agents
§ 3505
Liability of third parties paying or providing for wages
§ 3506
Individuals providing companion sitting placement services
§ 3507
Repealed. Pub. L. 111–226, title II, §219(a)(1), Aug. 10, 2010, 124 Stat. 2403
§ 3508
Treatment of real estate agents and direct sellers
§ 3509
Determination of employer's liability for certain employment taxes
§ 3510
Coordination of collection of domestic service employment taxes with collection of income taxes
§ 3511
Certified professional employer organizations
§ 3512
Treatment of certain persons as employers with respect to motion picture projects
Chapter 31
RETAIL EXCISE TAXES
§ 4041
Imposition of tax
§ 4042
Tax on fuel used in commercial transportation on inland waterways
§ 4043
Surtax on fuel used in aircraft part of a fractional ownership program
§ 4051
Imposition of tax on heavy trucks and trailers sold at retail
§ 4052
Definitions and special rules
§ 4053
Exemptions
Chapter 32
MANUFACTURERS EXCISE TAXES
§ 4064
Gas guzzler tax
§ 4071
Imposition of tax
§ 4072
Definitions
§ 4073
Exemptions
§ 4081
Imposition of tax
§ 4082
Exemptions for diesel fuel and kerosene
§ 4083
Definitions; special rule; administrative authority
§ 4084
Cross references
§ 4101
Registration and bond
§ 4102
Inspection of records by local officers
§ 4103
Certain additional persons liable for tax where willful failure to pay
§ 4104
Information reporting for persons claiming certain tax benefits
§ 4105
Two-party exchanges
§ 4121
Imposition of tax
§ 4131
Imposition of tax
§ 4132
Definitions and special rules
§ 4161
Imposition of tax
§ 4162
Definitions; treatment of certain resales
§ 4181
Imposition of tax
§ 4182
Exemptions
§ 4191
Repealed. Pub. L. 116–94, div. N, title I, §501(a), Dec. 20, 2019, 133 Stat. 3118
§ 4216
Definition of price
§ 4217
Leases
§ 4218
Use by manufacturer or importer considered sale
§ 4219
Application of tax in case of sales by other than manufacturer or importer
§ 4221
Certain tax-free sales
§ 4222
Registration
§ 4223
Special rules relating to further manufacture
§ 4224
Repealed. Pub. L. 89–44, title I, §101(b)(5), June 21, 1965, 79 Stat. 136
§ 4225
Exemption of articles manufactured or produced by Indians
§ 4226
Repealed. Pub. L. 94–455, title XIX, §1904(a)(4), Oct. 4, 1976, 90 Stat. 1811
§ 4227
Cross reference
Chapter 33
FACILITIES AND SERVICES
§ 4251
Imposition of tax
§ 4252
Definitions
§ 4253
Exemptions
§ 4254
Computation of tax
§ 4261
Imposition of tax
§ 4262
Definition of taxable transportation
§ 4263
Special rules
§ 4271
Imposition of tax
§ 4272
Definition of taxable transportation, etc
§ 4281
Small aircraft on nonestablished lines
§ 4282
Transportation by air for other members of affiliated group
§ 4283
Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov. 5, 1990, 104 Stat. 1388–436
§ 4291
Cases where persons receiving payment must collect tax
§ 4292
Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct. 4, 1976, 90 Stat. 1812
§ 4293
Exemption for United States and possessions
Chapter 34
TAXES ON CERTAIN INSURANCE POLICIES
§ 4371
Imposition of tax
§ 4372
Definitions
§ 4373
Exemptions
§ 4374
Liability for tax
§ 4375
Health insurance
§ 4376
Self-insured health plans
§ 4377
Definitions and special rules
Chapter 35
TAXES ON WAGERING
§ 4401
Imposition of tax
§ 4402
Exemptions
§ 4403
Record requirements
§ 4404
Territorial extent
§ 4405
Cross references
§ 4411
Imposition of tax
§ 4412
Registration
§ 4413
Certain provisions made applicable
§ 4414
Cross references
§ 4421
Definitions
§ 4422
Applicability of Federal and State laws
§ 4423
Inspection of books
§ 4424
Disclosure of wagering tax information
Chapter 36
CERTAIN OTHER EXCISE TAXES
§ 4461
Imposition of tax
§ 4462
Definitions and special rules
§ 4471
Imposition of tax
§ 4472
Definitions
§ 4475
Imposition of tax
§ 4481
Imposition of tax
§ 4482
Definitions
§ 4483
Exemptions
§ 4484
Cross references
Chapter 37
REPURCHASE OF CORPORATE STOCK
§ 4501
Repurchase of corporate stock
Chapter [CHAPTER 38—REPEALED] 1
§ 4521
Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
Chapter 38
ENVIRONMENTAL TAXES
§ 4611
Imposition of tax
§ 4612
Definitions and special rules
§ 4661
Imposition of tax
§ 4662
Definitions and special rules
§ 4671
Imposition of tax
§ 4672
Definitions and special rules
§ 4681
Imposition of tax
§ 4682
Definitions and special rules
Chapter 39
REGISTRATION-REQUIRED OBLIGATIONS
§ 4701
Tax on issuer of registration-required obligation not in registered form
Chapter 40
GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
§ 4901
Payment of tax
§ 4902
Liability of partners
§ 4903
Liability in case of business in more than one location
§ 4904
Liability in case of different businesses of same ownership and location
§ 4905
Liability in case of death or change of location
§ 4906
Application of State laws
§ 4907
Federal agencies or instrumentalities
Chapter 41
PUBLIC CHARITIES
§ 4911
Tax on excess expenditures to influence legislation
§ 4912
Tax on disqualifying lobbying expenditures of certain organizations
Chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
§ 4940
Excise tax based on investment income
§ 4941
Taxes on self-dealing
§ 4942
Taxes on failure to distribute income
§ 4943
Taxes on excess business holdings
§ 4944
Taxes on investments which jeopardize charitable purpose
§ 4945
Taxes on taxable expenditures
§ 4946
Definitions and special rules
§ 4947
Application of taxes to certain nonexempt trusts
§ 4948
Application of taxes and denial of exemption with respect to certain foreign organizations
§ 4951
Taxes on self-dealing
§ 4952
Taxes on taxable expenditures
§ 4953
Tax on excess contributions to black lung benefit trusts
§ 4955
Taxes on political expenditures of section 501(c)(3) organizations
§ 4958
Taxes on excess benefit transactions
§ 4959
Taxes on failures by hospital organizations
§ 4960
Tax on excess tax-exempt organization executive compensation
§ 4961
Abatement of second tier taxes where there is correction
§ 4962
Abatement of first tier taxes in certain cases
§ 4963
Definitions
§ 4965
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
§ 4966
Taxes on taxable distributions
§ 4967
Taxes on prohibited benefits
§ 4968
Excise tax based on investment income of private colleges and universities
Chapter 43
QUALIFIED PENSION, ETC., PLANS
§ 4971
Taxes on failure to meet minimum funding standards
§ 4972
Tax on nondeductible contributions to qualified employer plans
§ 4973
Tax on excess contributions to certain tax-favored accounts and annuities
§ 4974
Excise tax on certain accumulations in qualified retirement plans
§ 4975
Tax on prohibited transactions
§ 4976
Taxes with respect to funded welfare benefit plans
§ 4977
Tax on certain fringe benefits provided by an employer
§ 4978
Tax on certain dispositions by employee stock ownership plans and certain cooperatives
§ 4978A
Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
§ 4978B
Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
§ 4979
Tax on certain excess contributions
§ 4979A
Tax on certain prohibited allocations of qualified securities
§ 4980
Tax on reversion of qualified plan assets to employer
§ 4980A
Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
§ 4980B
Failure to satisfy continuation coverage requirements of group health plans
§ 4980C
Requirements for issuers of qualified long-term care insurance contracts
§ 4980D
Failure to meet certain group health plan requirements
§ 4980E
Failure of employer to make comparable Archer MSA contributions
§ 4980F
Failure of applicable plans reducing benefit accruals to satisfy notice requirements
§ 4980G
Failure of employer to make comparable health savings account contributions
§ 4980H
Shared responsibility for employers regarding health coverage
§ 4980I
Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119
Chapter 44
QUALIFIED INVESTMENT ENTITIES
§ 4981
Excise tax on undistributed income of real estate investment trusts
§ 4982
Excise tax on undistributed income of regulated investment companies
Chapter 45
PROVISIONS RELATING TO EXPATRIATED ENTITIES
§ 4985
Stock compensation of insiders in expatriated corporations
Chapter 46
GOLDEN PARACHUTE PAYMENTS
§ 4999
Golden parachute payments
Chapter 47
CERTAIN GROUP HEALTH PLANS
§ 5000
Certain group health plans
Chapter 48
MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
§ 5000A
Requirement to maintain minimum essential coverage
Chapter 49
COSMETIC SERVICES
§ 5000B
Imposition of tax on indoor tanning services
Chapter 50
FOREIGN PROCUREMENT
§ 5000C
Imposition of tax on certain foreign procurement
Chapter 50A
DESIGNATED DRUGS
§ 5000D
Designated drugs during noncompliance periods
Chapter 51
DISTILLED SPIRITS, WINES, AND BEER
§ 5001
Imposition, rate, and attachment of tax
§ 5002
Definitions
§ 5003
Cross references to exemptions, etc
§ 5004
Lien for tax
§ 5005
Persons liable for tax
§ 5006
Determination of tax
§ 5007
Collection of tax on distilled spirits
§ 5008
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
§ 5009
Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281
§ 5010
Credit for wine content and for flavors content
§ 5011
Income tax credit for average cost of carrying excise tax
§ 5041
Imposition and rate of tax
§ 5042
Exemption from tax
§ 5043
Collection of taxes on wines
§ 5044
Refund of tax on wine
§ 5045
Cross references
§ 5051
Imposition and rate of tax
§ 5052
Definitions
§ 5053
Exemptions
§ 5054
Determination and collection of tax on beer
§ 5055
Drawback of tax
§ 5056
Refund and credit of tax, or relief from liability
§ 5061
Method of collecting tax
§ 5062
Refund and drawback in case of exportation
§ 5063
Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150
§ 5064
Losses resulting from disaster, vandalism, or malicious mischief
§ 5065
Territorial extent of law
§ 5066
Distilled spirits for use of foreign embassies, legations, etc
§ 5067
Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
§ 5068
Cross reference
§ 5101
Notice of manufacture of still; notice of set up of still
§ 5102
Definition of manufacturer of stills
§ 5111
Eligibility
§ 5112
Registration and regulation
§ 5113
Investigation of claims
§ 5114
Drawback
§ 5121
Recordkeeping by wholesale dealers
§ 5122
Recordkeeping by retail dealers
§ 5123
Preservation and inspection of records, and entry of premises for inspection
§ 5124
Registration by dealers
§ 5131
Packaging distilled spirits for industrial uses
§ 5132
Prohibited purchases by dealers
§ 5171
Establishment
§ 5172
Application
§ 5173
Bonds
§ 5174
Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282
§ 5175
Export bonds
§ 5176
New or renewed bonds
§ 5177
Other provisions relating to bonds
§ 5178
Premises of distilled spirits plants
§ 5179
Registration of stills
§ 5180
Signs
§ 5181
Distilled spirits for fuel use
§ 5182
Cross references
§ 5201
Regulation of operations
§ 5202
Supervision of operations
§ 5203
Entry and examination of premises
§ 5204
Gauging
§ 5205
Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820
§ 5206
Containers
§ 5207
Records and reports
§ 5211
Production and entry of distilled spirits
§ 5212
Transfer of distilled spirits between bonded premises
§ 5213
Withdrawal of distilled spirits from bonded premises on determination of tax
§ 5214
Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
§ 5215
Return of tax determined distilled spirits to bonded premises
§ 5216
Regulation of operations
§ 5221
Commencement, suspension, and resumption of operations
§ 5222
Production, receipt, removal, and use of distilling materials
§ 5223
Redistillation of spirits, articles, and residues
§ 5231
Entry for deposit
§ 5232
Imported distilled spirits
§ 5233
Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286
§ 5234
Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286
§ 5235
Bottling of alcohol for industrial purposes
§ 5236
Discontinuance of storage facilities and transfer of distilled spirits
§ 5241
Authority to denature
§ 5242
Denaturing materials
§ 5243
Sale of abandoned spirits for denaturation without collection of tax
§ 5244
Cross references
§ 5271
Permits
§ 5272
Bonds
§ 5273
Sale, use, and recovery of denatured distilled spirits
§ 5274
Applicability of other laws
§ 5275
Records and reports
§ 5276
Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
§ 5291
General
§ 5301
General
§ 5311
Detention of containers
§ 5312
Production and use of distilled spirits for experimental research
§ 5313
Withdrawal of distilled spirits from customs custody free of tax for use of the United States
§ 5314
Special applicability of certain provisions
§ 5315
Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4, 1976, 90 Stat. 1820
§ 5351
Bonded wine cellar
§ 5352
Taxpaid wine bottling house
§ 5353
Bonded wine warehouse
§ 5354
Bond
§ 5355
General provisions relating to bonds
§ 5356
Application
§ 5357
Premises
§ 5361
Bonded wine cellar operations
§ 5362
Removals of wine from bonded wine cellars
§ 5363
Taxpaid wine bottling house operations
§ 5364
Wine imported in bulk
§ 5365
Segregation of operations
§ 5366
Supervision
§ 5367
Records
§ 5368
Gauging and marking
§ 5369
Inventories
§ 5370
Losses
§ 5371
Insurance coverage, etc
§ 5372
Sampling
§ 5373
Wine spirits
§ 5381
Natural wine
§ 5382
Cellar treatment of natural wine
§ 5383
Amelioration and sweetening limitations for natural grape wines
§ 5384
Amelioration and sweetening limitations for natural fruit and berry wines
§ 5385
Specially sweetened natural wines
§ 5386
Special natural wines
§ 5387
Agricultural wines
§ 5388
Designation of wines
§ 5391
Exemption from distilled spirits taxes
§ 5392
Definitions
§ 5401
Qualifying documents
§ 5402
Definitions
§ 5403
Cross references
§ 5411
Use of brewery
§ 5412
Removal of beer in containers or by pipeline
§ 5413
Brewers procuring beer from other brewers
§ 5414
Transfer of beer between bonded facilities
§ 5415
Records and returns
§ 5416
Definitions of package and packaging
§ 5417
Pilot brewing plants
§ 5418
Beer imported in bulk
§ 5501
Establishment
§ 5502
Qualification
§ 5503
Construction and equipment
§ 5504
Operation
§ 5505
Applicability of provisions of this chapter
§ 5511
Establishment and operation
§ 5512
Control of products after manufacture
§ 5551
General provisions relating to bonds
§ 5552
Installation of meters, tanks, and other apparatus
§ 5553
Supervision of premises and operations
§ 5554
Pilot operations
§ 5555
Records, statements, and returns
§ 5556
Regulations
§ 5557
Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
§ 5558
Authority of enforcement officers
§ 5559
Determinations
§ 5560
Other provisions applicable
§ 5561
Exemptions to meet the requirements of the national defense
§ 5562
Exemptions from certain requirements in cases of disaster
§ 5601
Criminal penalties
§ 5602
Penalty for tax fraud by distiller
§ 5603
Penalty relating to records, returns, and reports
§ 5604
Penalties relating to marks, brands, and containers
§ 5605
Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
§ 5606
Penalty relating to containers of distilled spirits
§ 5607
Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
§ 5608
Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
§ 5609
Destruction of unregistered stills, distilling apparatus, equipment, and materials
§ 5610
Disposal of forfeited equipment and material for distilling
§ 5611
Release of distillery before judgment
§ 5612
Forfeiture of taxpaid distilled spirits remaining on bonded premises
§ 5613
Forfeiture of distilled spirits not closed, marked, or branded as required by law
§ 5614
Burden of proof in cases of seizure of spirits
§ 5615
Property subject to forfeiture
§ 5661
Penalty and forfeiture for violation of laws and regulations relating to wine
§ 5662
Penalty for alteration of wine labels
§ 5663
Cross reference
§ 5671
Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
§ 5672
Penalty for failure of brewer to comply with requirements and to keep records and file returns
§ 5673
Forfeiture for flagrant and willful removal of beer without taxpayment
§ 5674
Penalty for unlawful production or removal of beer
§ 5675
Penalty for intentional removal or defacement of brewer's marks and brands
§ 5676
Repealed. Pub. L. 94–455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
§ 5681
Penalty relating to signs
§ 5682
Penalty for breaking locks or gaining access
§ 5683
Penalty and forfeiture for removal of liquors under improper brands
§ 5684
Penalties relating to the payment and collection of liquor taxes
§ 5685
Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
§ 5686
Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
§ 5687
Penalty for offenses not specifically covered
§ 5688
Disposition and release of seized property
§ 5689
Repealed. Pub. L. 94–455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
§ 5690
Definition of the term "person"
§ 5691
Repealed. Pub. L. 109–59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
§ 5692
Repealed. Pub. L. 90–618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235
Chapter 52
TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
§ 5701
Rate of tax
§ 5702
Definitions
§ 5703
Liability for tax and method of payment
§ 5704
Exemption from tax
§ 5705
Credit, refund, or allowance of tax
§ 5706
Drawback of tax
§ 5707
Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150
§ 5708
Losses caused by disaster
§ 5711
Bond
§ 5712
Application for permit
§ 5713
Permit
§ 5721
Inventories
§ 5722
Reports
§ 5723
Packages, marks, labels, and notices
§ 5731
Imposition and rate of tax
§ 5732
Payment of tax
§ 5733
Provisions relating to liability for occupational taxes
§ 5734
Application of State laws
§ 5741
Records to be maintained
§ 5751
Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
§ 5752
Restrictions relating to marks, labels, notices, and packages
§ 5753
Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
§ 5754
Restriction on importation of previously exported tobacco products
§ 5761
Civil penalties
§ 5762
Criminal penalties
§ 5763
Forfeitures
Chapter 53
MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
§ 5801
Imposition of tax
§ 5802
Registration of importers, manufacturers, and dealers
§ 5811
Transfer tax
§ 5812
Transfers
§ 5821
Making tax
§ 5822
Making
§ 5841
Registration of firearms
§ 5842
Identification of firearms
§ 5843
Records and returns
§ 5844
Importation
§ 5845
Definitions
§ 5846
Other laws applicable
§ 5847
Effect on other laws
§ 5848
Restrictive use of information
§ 5849
Citation of chapter
§ 5851
Special (occupational) tax exemption
§ 5852
General transfer and making tax exemption
§ 5853
Transfer and making tax exemption available to certain governmental entities
§ 5854
Exportation of firearms exempt from transfer tax
§ 5861
Prohibited acts
§ 5871
Penalties
§ 5872
Forfeitures
Chapter 54
GREENMAIL
§ 5881
Greenmail
Chapter 55
STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
§ 5891
Structured settlement factoring transactions
Chapter 61
INFORMATION AND RETURNS
§ 6001
Notice or regulations requiring records, statements, and special returns
§ 6011
General requirement of return, statement, or list
§ 6012
Persons required to make returns of income
§ 6013
Joint returns of income tax by husband and wife
§ 6014
Income tax return—tax not computed by taxpayer
§ 6015
Relief from joint and several liability on joint return
§ 6016
Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
§ 6017
Self-employment tax returns
§ 6017A
Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
§ 6018
Estate tax returns
§ 6019
Gift tax returns
§ 6020
Returns prepared for or executed by Secretary
§ 6021
Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
§ 6031
Return of partnership income
§ 6032
Returns of banks with respect to common trust funds
§ 6033
Returns by exempt organizations
§ 6034
Returns by certain trusts
§ 6034A
Information to beneficiaries of estates and trusts
§ 6035
Basis information to persons acquiring property from decedent
§ 6036
Notice of qualification as executor or receiver
§ 6037
Return of S corporation
§ 6038
Information reporting with respect to certain foreign corporations and partnerships
§ 6038A
Information with respect to certain foreign-owned corporations
§ 6038B
Notice of certain transfers to foreign persons
§ 6038C
Information with respect to foreign corporations engaged in U.S. business
§ 6038D
Information with respect to foreign financial assets
§ 6038E
Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
§ 6039
Returns required in connection with certain options
§ 6039A
Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
§ 6039B
Repealed. Pub. L. 99–514, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
§ 6039C
Returns with respect to foreign persons holding direct investments in United States real property interests
§ 6039D
Returns and records with respect to certain fringe benefit plans
§ 6039E
Information concerning resident status
§ 6039F
Notice of large gifts received from foreign persons
§ 6039G
Information on individuals losing United States citizenship
§ 6039H
Information with respect to Alaska Native Settlement Trusts and Native Corporations
§ 6039I
Returns and records with respect to employer-owned life insurance contracts
§ 6039J
Information reporting with respect to Commodity Credit Corporation transactions
§ 6039K
Returns with respect to qualified opportunity funds and qualified rural opportunity funds
§ 6039L
Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
§ 6040
Cross references
§ 6041
Information at source
§ 6041A
Returns regarding payments of remuneration for services and direct sales
§ 6042
Returns regarding payments of dividends and corporate earnings and profits
§ 6043
Liquidating, etc., transactions
§ 6043A
Returns relating to taxable mergers and acquisitions
§ 6044
Returns regarding payments of patronage dividends
§ 6045
Returns of brokers
§ 6045A
Information required in connection with transfers of covered securities to brokers
§ 6045B
Returns relating to actions affecting basis of specified securities
§ 6046
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§ 6046A
Returns as to interests in foreign partnerships
§ 6047
Information relating to certain trusts and annuity plans
§ 6048
Information with respect to certain foreign trusts
§ 6049
Returns regarding payments of interest
§ 6050
Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276
§ 6050A
Reporting requirements of certain fishing boat operators
§ 6050AA
Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
§ 6050B
Returns relating to unemployment compensation
§ 6050C
Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
§ 6050D
Returns relating to energy grants and financing
§ 6050E
State and local income tax refunds
§ 6050F
Returns relating to social security benefits
§ 6050G
Returns relating to certain railroad retirement benefits
§ 6050H
Returns relating to mortgage interest received in trade or business from individuals
§ 6050I
Returns relating to cash received in trade or business, etc
§ 6050J
Returns relating to foreclosures and abandonments of security
§ 6050K
Returns relating to exchanges of certain partnership interests
§ 6050L
Returns relating to certain donated property
§ 6050M
Returns relating to persons receiving contracts from Federal executive agencies
§ 6050N
Returns regarding payments of royalties
§ 6050P
Returns relating to the cancellation of indebtedness by certain entities
§ 6050Q
Certain long-term care benefits
§ 6050R
Returns relating to certain purchases of fish
§ 6050S
Returns relating to higher education tuition and related expenses
§ 6050T
Returns relating to credit for health insurance costs of eligible individuals
§ 6050U
Charges or payments for qualified long-term care insurance contracts under combined arrangements
§ 6050V
Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
§ 6050W
Returns relating to payments made in settlement of payment card and third party network transactions
§ 6050X
Information with respect to certain fines, penalties, and other amounts
§ 6050Y
Returns relating to certain life insurance contract transactions
§ 6050Z
Reports relating to long-term care premium statements
§ 6051
Receipts for employees
§ 6052
Returns regarding payment of wages in the form of group-term life insurance
§ 6053
Reporting of tips
§ 6055
Reporting of health insurance coverage
§ 6056
Certain employers required to report on health insurance coverage
§ 6057
Annual registration, etc
§ 6058
Information required in connection with certain plans of deferred compensation
§ 6059
Periodic report of actuary
§ 6060
Information returns of tax return preparers
§ 6061
Signing of returns and other documents
§ 6062
Signing of corporation returns
§ 6063
Signing of partnership returns
§ 6064
Signature presumed authentic
§ 6065
Verification of returns
§ 6071
Time for filing returns and other documents
§ 6072
Time for filing income tax returns
§ 6073
Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(2), July 18, 1984, 98 Stat. 792
§ 6074
Repealed. Pub. L. 90–364, title I, §103(a), June 28, 1968, 82 Stat. 260
§ 6075
Time for filing estate and gift tax returns
§ 6076
Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
§ 6081
Extension of time for filing returns
§ 6091
Place for filing returns or other documents
§ 6096
Designation by individuals
§ 6101
Period covered by returns or other documents
§ 6102
Computations on returns or other documents
§ 6103
Confidentiality and disclosure of returns and return information
§ 6104
Publicity of information required from certain exempt organizations and certain trusts
§ 6105
Confidentiality of information arising under treaty obligations
§ 6106
Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct. 4, 1976, 90 Stat. 1688
§ 6107
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
§ 6108
Statistical publications and studies
§ 6109
Identifying numbers
§ 6110
Public inspection of written determinations
§ 6111
Disclosure of reportable transactions
§ 6112
Material advisors of reportable transactions must keep lists of advisees, etc
§ 6113
Disclosure of nondeductibility of contributions
§ 6114
Treaty-based return positions
§ 6115
Disclosure related to quid pro quo contributions
§ 6116
Requirement for prisons located in United States to provide information for tax administration
§ 6117
Cross reference
Chapter 62
TIME AND PLACE FOR PAYING TAX
§ 6151
Time and place for paying tax shown on returns
§ 6152
Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
§ 6153
Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3), July 18, 1984, 98 Stat. 792
§ 6154
Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429
§ 6155
Payment on notice and demand
§ 6156
Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 22, 2004, 118 Stat. 1622
§ 6157
Payment of Federal unemployment tax on quarterly or other time period basis
§ 6158
Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521
§ 6159
Agreements for payment of tax liability in installments
§ 6161
Extension of time for paying tax
§ 6162
Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
§ 6163
Extension of time for payment of estate tax on value of reversionary or remainder interest in property
§ 6164
Extension of time for payment of taxes by corporations expecting carrybacks
§ 6165
Bonds where time to pay tax or deficiency has been extended
§ 6166
Extension of time for payment of estate tax where estate consists largely of interest in closely held business
§ 6166A
Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315
§ 6167
Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Chapter 63
ASSESSMENT
§ 6201
Assessment authority
§ 6202
Establishment by regulations of mode or time of assessment
§ 6203
Method of assessment
§ 6204
Supplemental assessments
§ 6205
Special rules applicable to certain employment taxes
§ 6206
Special rules applicable to excessive claims under certain sections
§ 6207
Cross references
§ 6211
Definition of a deficiency
§ 6212
Notice of deficiency
§ 6213
Restrictions applicable to deficiencies; petition to Tax Court
§ 6214
Determinations by Tax Court
§ 6215
Assessment of deficiency found by Tax Court
§ 6216
Cross references
§ 6221
Determination at partnership level
§ 6222
Partner's return must be consistent with partnership return
§ 6223
Partners bound by actions of partnership
§ 6225
Partnership adjustment by Secretary
§ 6226
Alternative to payment of imputed underpayment by partnership
§ 6227
Administrative adjustment request by partnership
§ 6231
Notice of proceedings and adjustment
§ 6232
Assessment, collection, and payment
§ 6233
Interest and penalties
§ 6234
Judicial review of partnership adjustment
§ 6235
Period of limitations on making adjustments
§ 6241
Definitions and special rules
Chapter 64
COLLECTION
§ 6301
Collection authority
§ 6302
Mode or time of collection
§ 6303
Notice and demand for tax
§ 6304
Fair tax collection practices
§ 6305
Collection of certain liability
§ 6306
Qualified tax collection contracts
§ 6307
Special compliance personnel program account
§ 6311
Payment of tax by commercially acceptable means
§ 6312
Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5
§ 6313
Fractional parts of a cent
§ 6314
Receipt for taxes
§ 6315
Payments of estimated income tax
§ 6316
Payment by foreign currency
§ 6317
Payments of Federal unemployment tax for calendar quarter
§ 6320
Notice and opportunity for hearing upon filing of notice of lien
§ 6321
Lien for taxes
§ 6322
Period of lien
§ 6323
Validity and priority against certain persons
§ 6324
Special liens for estate and gift taxes
§ 6324A
Special lien for estate tax deferred under section 6166
§ 6324B
Special lien for additional estate tax attributable to farm, etc., valuation
§ 6325
Release of lien or discharge of property
§ 6326
Administrative appeal of liens
§ 6327
Cross references
§ 6330
Notice and opportunity for hearing before levy
§ 6331
Levy and distraint
§ 6332
Surrender of property subject to levy
§ 6333
Production of books
§ 6334
Property exempt from levy
§ 6335
Sale of seized property
§ 6336
Sale of perishable goods
§ 6337
Redemption of property
§ 6338
Certificate of sale; deed of real property
§ 6339
Legal effect of certificate of sale of personal property and deed of real property
§ 6340
Records of sale
§ 6341
Expense of levy and sale
§ 6342
Application of proceeds of levy
§ 6343
Authority to release levy and return property
§ 6344
Cross references
Chapter 65
ABATEMENTS, CREDITS, AND REFUNDS
§ 6401
Amounts treated as overpayments
§ 6402
Authority to make credits or refunds
§ 6403
Overpayment of installment
§ 6404
Abatements
§ 6405
Reports of refunds and credits
§ 6406
Prohibition of administrative review of decisions
§ 6407
Date of allowance of refund or credit
§ 6408
State escheat laws not to apply
§ 6409
Refunds disregarded in the administration of Federal programs and federally assisted programs
§ 6411
Tentative carryback and refund adjustments
§ 6412
Floor stocks refunds
§ 6413
Special rules applicable to certain employment taxes
§ 6414
Income tax withheld
§ 6415
Credits or refunds to persons who collected certain taxes
§ 6416
Certain taxes on sales and services
§ 6417
Elective payment of applicable credits
§ 6418
Transfer of certain credits
§ 6419
Excise tax on wagering
§ 6420
Gasoline used on farms
§ 6421
Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
§ 6422
Cross references
§ 6423
Conditions to allowance in the case of alcohol and tobacco taxes
§ 6424
Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181
§ 6425
Adjustment of overpayment of estimated income tax by corporation
§ 6426
Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
§ 6427
Fuels not used for taxable purposes
§ 6428
2020 recovery rebates for individuals
§ 6428A
Additional 2020 recovery rebates for individuals
§ 6428B
2021 recovery rebates to individuals
§ 6429
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054
§ 6430
Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
§ 6431
Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138
§ 6432
Continuation coverage premium assistance
§ 6433
Saver's Match
§ 6434
Trump accounts contribution pilot program
§ 6435
Dyed fuel
Chapter 66
LIMITATIONS
§ 6501
Limitations on assessment and collection
§ 6502
Collection after assessment
§ 6503
Suspension of running of period of limitation
§ 6504
Cross references
§ 6511
Limitations on credit or refund
§ 6512
Limitations in case of petition to Tax Court
§ 6513
Time return deemed filed and tax considered paid
§ 6514
Credits or refunds after period of limitation
§ 6515
Cross references
§ 6521
Mitigation of effect of limitation in case of related taxes under different chapters
§ 6531
Periods of limitation on criminal prosecutions
§ 6532
Periods of limitation on suits
§ 6533
Cross references
Chapter 67
INTEREST
§ 6601
Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6602
Interest on erroneous refund recoverable by suit
§ 6603
Deposits made to suspend running of interest on potential underpayments, etc
§ 6611
Interest on overpayments
§ 6612
Cross references
§ 6621
Determination of rate of interest
§ 6622
Interest compounded daily
§ 6631
Notice requirements
Chapter 68
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
§ 6651
Failure to file tax return or to pay tax
§ 6652
Failure to file certain information returns, registration statements, etc
§ 6653
Failure to pay stamp tax
§ 6654
Failure by individual to pay estimated income tax
§ 6655
Failure by corporation to pay estimated income tax
§ 6656
Failure to make deposit of taxes
§ 6657
Bad checks
§ 6658
Coordination with title 11
§ 6659
Improper claim for Trump account contribution pilot program credit
§ 6662
Imposition of accuracy-related penalty on underpayments
§ 6662A
Imposition of accuracy-related penalty on understatements with respect to reportable transactions
§ 6663
Imposition of fraud penalty
§ 6664
Definitions and special rules
§ 6665
Applicable rules
§ 6671
Rules for application of assessable penalties
§ 6672
Failure to collect and pay over tax, or attempt to evade or defeat tax
§ 6673
Sanctions and costs awarded by courts
§ 6674
Fraudulent statement or failure to furnish statement to employee
§ 6675
Excessive claims with respect to the use of certain fuels
§ 6676
Erroneous claim for refund or credit
§ 6677
Failure to file information with respect to certain foreign trusts
§ 6678
Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
§ 6679
Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
§ 6680
Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
§ 6681
Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
§ 6682
False information with respect to withholding
§ 6683
Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
§ 6684
Assessable penalties with respect to liability for tax under chapter 42
§ 6685
Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
§ 6686
Failure to file returns or supply information by DISC or former FSC
§ 6687
Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
§ 6688
Assessable penalties with respect to information required to be furnished under section 7654
§ 6689
Failure to file notice of redetermination of foreign tax
§ 6690
Fraudulent statement or failure to furnish statement to plan participant
§ 6691
Reserved
§ 6692
Failure to file actuarial report
§ 6693
Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
§ 6694
Understatement of taxpayer's liability by tax return preparer
§ 6695
Other assessable penalties with respect to the preparation of tax returns for other persons
§ 6695A
Substantial and gross valuation misstatements attributable to incorrect appraisals
§ 6695B
Penalty for substantial misstatements on certification provided by supplier
§ 6696
Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
§ 6697
Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554
§ 6698
Failure to file partnership return
§ 6698A
Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
§ 6699
Failure to file S corporation return
§ 6700
Promoting abusive tax shelters, etc
§ 6701
Penalties for aiding and abetting understatement of tax liability
§ 6702
Frivolous tax submissions
§ 6703
Rules applicable to penalties under sections 6700, 6701, and 6702
§ 6704
Failure to keep records necessary to meet reporting requirements under section 6047(d)
§ 6705
Failure by broker to provide notice to payors
§ 6706
Original issue discount information requirements
§ 6707
Failure to furnish information regarding reportable transactions
§ 6707A
Penalty for failure to include reportable transaction information with return
§ 6708
Failure to maintain lists of advisees with respect to reportable transactions
§ 6709
Penalties with respect to mortgage credit certificates
§ 6710
Failure to disclose that contributions are nondeductible
§ 6711
Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
§ 6712
Failure to disclose treaty-based return positions
§ 6713
Disclosure or use of information by preparers of returns
§ 6714
Failure to meet disclosure requirements applicable to quid pro quo contributions
§ 6715
Dyed fuel sold for use or used in taxable use, etc
§ 6715A
Tampering with or failing to maintain security requirements for mechanical dye injection systems
§ 6716
Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
§ 6717
Refusal of entry
§ 6718
Failure to display tax registration on vessels
§ 6719
Failure to register or reregister
§ 6720
Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
§ 6720A
Penalty with respect to certain adulterated fuels
§ 6720B
Fraudulent identification of exempt use property
§ 6720C
Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
§ 6721
Failure to file correct information returns
§ 6722
Failure to furnish correct payee statements
§ 6723
Failure to comply with other information reporting requirements
§ 6724
Waiver; definitions and special rules
§ 6725
Failure to report information under section 4101
§ 6726
Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
§ 6751
Procedural requirements
Chapter 69
GENERAL PROVISIONS RELATING TO STAMPS
§ 6801
Authority for establishment, alteration, and distribution
§ 6802
Supply and distribution
§ 6803
Accounting and safeguarding
§ 6804
Attachment and cancellation
§ 6805
Redemption of stamps
§ 6806
Occupational tax stamps
§ 6807
Stamping, marking, and branding seized goods
§ 6808
Special provisions relating to stamps
Chapter 70
JEOPARDY, RECEIVERSHIPS, ETC.
§ 6851
Termination assessments of income tax
§ 6852
Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
§ 6861
Jeopardy assessments of income, estate, gift, and certain excise taxes
§ 6862
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6863
Stay of collection of jeopardy assessments
§ 6864
Termination of extended period for payment in case of carryback
§ 6867
Presumptions where owner of large amount of cash is not identified
§ 6871
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc
§ 6872
Suspension of period on assessment
§ 6873
Unpaid claims
Chapter 71
TRANSFEREES AND FIDUCIARIES
§ 6901
Transferred assets
§ 6902
Provisions of special application to transferees
§ 6903
Notice of fiduciary relationship
§ 6904
Prohibition of injunctions
§ 6905
Discharge of executor from personal liability for decedent's income and gift taxes
Chapter 72
LICENSING AND REGISTRATION
§ 7001
Collection of foreign items
§ 7011
Registration—persons paying a special tax
§ 7012
Cross references
Chapter 73
BONDS
§ 7101
Form of bonds
§ 7102
Single bond in lieu of multiple bonds
§ 7103
Cross references—Other provisions for bonds
Chapter 74
CLOSING AGREEMENTS AND COMPROMISES
§ 7121
Closing agreements
§ 7122
Compromises
§ 7123
Appeals dispute resolution procedures
§ 7124
Cross references
Chapter 75
CRIMES, OTHER OFFENSES, AND FORFEITURES
§ 7201
Attempt to evade or defeat tax
§ 7202
Willful failure to collect or pay over tax
§ 7203
Willful failure to file return, supply information, or pay tax
§ 7204
Fraudulent statement or failure to make statement to employees
§ 7205
Fraudulent withholding exemption certificate or failure to supply information
§ 7206
Fraud and false statements
§ 7207
Fraudulent returns, statements, or other documents
§ 7208
Offenses relating to stamps
§ 7209
Unauthorized use or sale of stamps
§ 7210
Failure to obey summons
§ 7211
False statements to purchasers or lessees relating to tax
§ 7212
Attempts to interfere with administration of internal revenue laws
§ 7213
Unauthorized disclosure of information
§ 7213A
Unauthorized inspection of returns or return information
§ 7214
Offenses by officers and employees of the United States
§ 7215
Offenses with respect to collected taxes
§ 7216
Disclosure or use of information by preparers of returns
§ 7217
Prohibition on executive branch influence over taxpayer audits and other investigations
§ 7231
Failure to obtain license for collection of foreign items
§ 7232
Failure to register or reregister under section 4101, false representations of registration status, etc
§ 7233
Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846
§ 7234
Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815
§ 7235
Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816
§ 7236
Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88 Stat. 1466
§ 7239
Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816
§ 7240
Repealed. Pub. L. 101–508, title XI, §11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528
§ 7241
Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
§ 7261
Representation that retailers' excise tax is excluded from price of article
§ 7262
Violation of occupational tax laws relating to wagering—failure to pay special tax
§ 7263
Repealed. Pub. L. 94–455, title XIX, §1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846
§ 7264
Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816
§ 7265
Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815
§ 7266
Repealed. Pub. L. 93–490, §3(b)(3), Oct. 26, 1974, 88 Stat. 1467
§ 7267
Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
§ 7268
Possession with intent to sell in fraud of law or to evade tax
§ 7269
Failure to produce records
§ 7270
Insurance policies
§ 7271
Penalties for offenses relating to stamps
§ 7272
Penalty for failure to register or reregister
§ 7273
Penalties for offenses relating to special taxes
§ 7274
Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816
§ 7275
Penalty for offenses relating to certain airline tickets and advertising
§ 7301
Property subject to tax
§ 7302
Property used in violation of internal revenue laws
§ 7303
Other property subject to forfeiture
§ 7304
Penalty for fraudulently claiming drawback
§ 7321
Authority to seize property subject to forfeiture
§ 7322
Delivery of seized personal property to United States marshal
§ 7323
Judicial action to enforce forfeiture
§ 7324
Special disposition of perishable goods
§ 7325
Personal property valued at $100,000 or less
§ 7326
Repealed. Pub. L. 115–141, div. U, title IV, §401(b)(50), Mar. 23, 2018, 132 Stat. 1205
§ 7327
Customs laws applicable
§ 7328
Cross references
§ 7341
Penalty for sales to evade tax
§ 7342
Penalty for refusal to permit entry or examination
§ 7343
Definition of term "person"
§ 7344
Extended application of penalties relating to officers of the Treasury Department
§ 7345
Revocation or denial of passport in case of certain tax delinquencies
Chapter 76
JUDICIAL PROCEEDINGS
§ 7401
Authorization
§ 7402
Jurisdiction of district courts
§ 7403
Action to enforce lien or to subject property to payment of tax
§ 7404
Authority to bring civil action for estate taxes
§ 7405
Action for recovery of erroneous refunds
§ 7406
Disposition of judgments and moneys recovered
§ 7407
Action to enjoin tax return preparers
§ 7408
Actions to enjoin specified conduct related to tax shelters and reportable transactions
§ 7409
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
§ 7410
Cross references
§ 7421
Prohibition of suits to restrain assessment or collection
§ 7422
Civil actions for refund
§ 7423
Repayments to officers or employees
§ 7424
Intervention
§ 7425
Discharge of liens
§ 7426
Civil actions by persons other than taxpayers
§ 7427
Tax return preparers
§ 7428
Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc
§ 7429
Review of jeopardy levy or assessment procedures
§ 7430
Awarding of costs and certain fees
§ 7431
Civil damages for unauthorized inspection or disclosure of returns and return information
§ 7432
Civil damages for failure to release lien
§ 7433
Civil damages for certain unauthorized collection actions
§ 7433A
Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
§ 7434
Civil damages for fraudulent filing of information returns
§ 7435
Civil damages for unauthorized enticement of information disclosure
§ 7436
Proceedings for determination of employment status
§ 7437
Cross references
§ 7441
Status
§ 7442
Jurisdiction
§ 7443
Membership
§ 7443A
Special trial judges
§ 7443B
Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110
§ 7444
Organization
§ 7445
Offices
§ 7446
Times and places of sessions
§ 7447
Retirement
§ 7447A
Retirement for special trial judges
§ 7448
Annuities to surviving spouses and dependent children of judges and special trial judges
§ 7451
Petitions
§ 7452
Representation of parties
§ 7453
Rules of practice, procedure, and evidence
§ 7454
Burden of proof in fraud, foundation manager, and transferee cases
§ 7455
Service of process
§ 7456
Administration of oaths and procurement of testimony
§ 7457
Witness fees
§ 7458
Hearings
§ 7459
Reports and decisions
§ 7460
Provisions of special application to divisions
§ 7461
Publicity of proceedings
§ 7462
Publication of reports
§ 7463
Disputes involving $50,000 or less
§ 7464
Intervention by trustee of debtor's estate
§ 7465
Provisions of special application to transferees
§ 7466
Judicial conduct and disability procedures
§ 7470
Administration
§ 7470A
Judicial conference
§ 7471
Employees
§ 7472
Expenditures
§ 7473
Disposition of fees
§ 7474
Fee for transcript of record
§ 7475
Practice fee
§ 7476
Declaratory judgments relating to qualification of certain retirement plans
§ 7477
Declaratory judgments relating to value of certain gifts
§ 7478
Declaratory judgments relating to status of certain governmental obligations
§ 7479
Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
§ 7481
Date when Tax Court decision becomes final
§ 7482
Courts of review
§ 7483
Notice of appeal
§ 7484
Change of incumbent in office
§ 7485
Bond to stay assessment and collection
§ 7486
Refund, credit, or abatement of amounts disallowed
§ 7487
Cross references
§ 7491
Burden of proof
Chapter 77
MISCELLANEOUS PROVISIONS
§ 7501
Liability for taxes withheld or collected
§ 7502
Timely mailing treated as timely filing and paying
§ 7503
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7504
Fractional parts of a dollar
§ 7505
Sale of personal property acquired by the United States
§ 7506
Administration of real estate acquired by the United States
§ 7507
Exemption of insolvent banks from tax
§ 7508
Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§ 7508A
Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
§ 7509
Expenditures incurred by the United States Postal Service
§ 7510
Exemption from tax of domestic goods purchased for the United States
§ 7511
Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
§ 7512
Separate accounting for certain collected taxes, etc
§ 7513
Reproduction of returns and other documents
§ 7514
Authority to prescribe or modify seals
§ 7515
Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
§ 7516
Supplying training and training aids on request
§ 7517
Furnishing on request of statement explaining estate or gift valuation
§ 7518
Tax incentives relating to merchant marine capital construction funds
§ 7519
Required payments for entities electing not to have required taxable year
§ 7520
Valuation tables
§ 7521
Procedures involving taxpayer interviews
§ 7522
Content of tax due, deficiency, and other notices
§ 7523
Graphic presentation of major categories of Federal outlays and income
§ 7524
Annual notice of tax delinquency
§ 7525
Confidentiality privileges relating to taxpayer communications
§ 7526
Low-income taxpayer clinics
§ 7526A
Return preparation programs for applicable taxpayers
§ 7527
Advance payment of credit for health insurance costs of eligible individuals
§ 7527A
Advance payment of child tax credit
§ 7528
Internal Revenue Service user fees
§ 7529
Notification of suspected identity theft
§ 7530
Application of earned income tax credit to possessions of the United States
Chapter 78
DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
§ 7601
Canvass of districts for taxable persons and objects
§ 7602
Examination of books and witnesses
§ 7603
Service of summons
§ 7604
Enforcement of summons
§ 7605
Time and place of examination
§ 7606
Entry of premises for examination of taxable objects
§ 7607
Repealed. Pub. L. 98–473, title II, §320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, §213(b)(1), Oct. 30, 1984, 98 Stat. 2988
§ 7608
Authority of internal revenue enforcement officers
§ 7609
Special procedures for third-party summonses
§ 7610
Fees and costs for witnesses
§ 7611
Restrictions on church tax inquiries and examinations
§ 7612
Special procedures for summonses for computer software
§ 7613
Cross references
§ 7621
Internal revenue districts
§ 7622
Authority to administer oaths and certify
§ 7623
Expenses of detection of underpayments and fraud, etc
§ 7624
Reimbursement to State and local law enforcement agencies
§ 7641
Repealed. Pub. L. 94–455, title XIX, §1906(a)(54), Oct. 4, 1976, 90 Stat. 1832
§ 7651
Administration and collection of taxes in possessions
§ 7652
Shipments to the United States
§ 7653
Shipments from the United States
§ 7654
Coordination of United States and certain possession individual income taxes
§ 7655
Cross references
Chapter 79
DEFINITIONS
§ 7701
Definitions
§ 7702
Life insurance contract defined
§ 7702A
Modified endowment contract defined
§ 7702B
Treatment of qualified long-term care insurance
§ 7703
Determination of marital status
§ 7704
Certain publicly traded partnerships treated as corporations
§ 7705
Certified professional employer organizations
Chapter 80
GENERAL RULES
§ 7801
Authority of Department of the Treasury
§ 7802
Internal Revenue Service Oversight Board
§ 7803
Commissioner of Internal Revenue; other officials
§ 7804
Other personnel
§ 7805
Rules and regulations
§ 7806
Construction of title
§ 7807
Rules in effect upon enactment of this title
§ 7808
Depositaries for collections
§ 7809
Deposit of collections
§ 7810
Revolving fund for redemption of real property
§ 7811
Taxpayer Assistance Orders
§ 7812
Streamlined critical pay authority for information technology positions
§ 7851
Applicability of revenue laws
§ 7852
Other applicable rules
§ 7871
Indian tribal governments treated as States for certain purposes
§ 7872
Treatment of loans with below-market interest rates
§ 7873
Income derived by Indians from exercise of fishing rights
§ 7874
Rules relating to expatriated entities and their foreign parents
Chapter 91
ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 8001
Authorization
§ 8002
Membership
§ 8003
Election of chairman and vice chairman
§ 8004
Appointment and compensation of staff
§ 8005
Payment of expenses
Chapter 92
POWERS AND DUTIES OF THE JOINT COMMITTEE
§ 8021
Powers
§ 8022
Duties
§ 8023
Additional powers to obtain data
Chapter 95
PRESIDENTIAL ELECTION CAMPAIGN FUND
§ 9001
Short title
§ 9002
Definitions
§ 9003
Condition for eligibility for payments
§ 9004
Entitlement of eligible candidates to payments
§ 9005
Certification by Commission
§ 9006
Payments to eligible candidates
§ 9007
Examinations and audits; repayments
§ 9008
Payments for presidential nominating conventions
§ 9009
Reports to Congress; regulations
§ 9010
Participation by Commission in judicial proceedings
§ 9011
Judicial review
§ 9012
Criminal penalties
§ 9013
Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(8), Mar. 23, 2018, 132 Stat. 1212
Chapter 96
PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
§ 9031
Short title
§ 9032
Definitions
§ 9033
Eligibility for payments
§ 9034
Entitlement of eligible candidates to payments
§ 9035
Qualified campaign expense limitations
§ 9036
Certification by Commission
§ 9037
Payments to eligible candidates
§ 9038
Examinations and audits; repayments
§ 9039
Reports to Congress; regulations
§ 9040
Participation by Commission in judicial proceedings
§ 9041
Judicial review
§ 9042
Criminal penalties
§ 9500
Short title
Chapter 98
TRUST FUND CODE
§ 9501
Black Lung Disability Trust Fund
§ 9502
Airport and Airway Trust Fund
§ 9503
Highway Trust Fund
§ 9504
Sport Fish Restoration and Boating Trust Fund
§ 9505
Harbor Maintenance Trust Fund
§ 9506
Inland Waterways Trust Fund
§ 9507
Hazardous Substance Superfund
§ 9508
Leaking Underground Storage Tank Trust Fund
§ 9509
Oil Spill Liability Trust Fund
§ 9510
Vaccine Injury Compensation Trust Fund
§ 9511
Patient-Centered Outcomes Research Trust Fund
§ 9601
Transfer of amounts
§ 9602
Management of Trust Funds
Chapter 99
COAL INDUSTRY HEALTH BENEFITS
§ 9701
Definitions of general applicability
§ 9702
Establishment of the United Mine Workers of America Combined Benefit Fund
§ 9703
Plan benefits
§ 9704
Liability of assigned operators
§ 9705
Transfers
§ 9706
Assignment of eligible beneficiaries
§ 9707
Failure to pay premium
§ 9708
Effect on pending claims or obligations
§ 9711
Continued obligations of individual employer plans
§ 9712
Establishment and coverage of 1992 UMWA Benefit Plan
§ 9721
Civil enforcement
§ 9722
Sham transactions
Chapter 100
GROUP HEALTH PLAN REQUIREMENTS
§ 9801
Increased portability through limitation on preexisting condition exclusions
§ 9802
Prohibiting discrimination against individual participants and beneficiaries based on health status
§ 9803
Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
§ 9804
Renumbered §9831
§ 9805
Renumbered §9832
§ 9806
Renumbered §9833
§ 9811
Standards relating to benefits for mothers and newborns
§ 9812
Parity in mental health and substance use disorder benefits
§ 9813
Coverage of dependent students on medically necessary leave of absence
§ 9815
1 Additional market reforms
§ 9816
Preventing surprise medical bills
§ 9817
Ending surprise air ambulance bills
§ 9818
Continuity of care
§ 9819
Maintenance of price comparison tool
§ 9820
Protecting patients and improving the accuracy of provider directory information
§ 9822
1 Other patient protections
§ 9823
Air ambulance report requirements
§ 9824
Increasing transparency by removing gag clauses on price and quality information
§ 9825
Reporting on pharmacy benefits and drug costs
§ 9826
Oversight of entities that provide pharmacy benefit management services
§ 9831
General exceptions
§ 9832
Definitions
§ 9833
Regulations
§ 9834
Enforcement