Title 26, Chapter 1
Internal Revenue Code — 901 sections
- § 1 Section 1 - Allocation of recovery zone bonds
- § 2 Section 2 - Recovery zone economic development bonds
- § 3 Section 3 - Recovery zone facility bonds
- § 4 Section 4 - Repealed. Pub. L. 94–455, title V , § 501(b)(1), Oct. 4, 1976 , 90 Stat. 1558 ]
- § 5 Section 5 - Cross references relating to tax on individuals
- § 11 Section 11 - Tax imposed
- § 12 Section 12 - Cross references relating to tax on corporations
- § 15 Section 15 - Effect of changes
- § 21 Section 21 - Expenses for household and dependent care services necessary for gainful employment
- § 22 Section 22 - Credit for the elderly and the permanently and totally disabled
- § 23 Section 23 - Adoption expenses
- § 24 Section 24 - Child tax credit
- § 25 Section 25 - Interest on certain home mortgages
- § 25A Section 25A - Hope and Lifetime Learning credits
- § 25B Section 25B - Elective deferrals and IRA contributions by certain individuals
- § 25C Section 25C - Nonbusiness energy property
- § 25D Section 25D - Residential energy efficient property
- § 25E Section 25E - Previously-owned clean vehicles
- § 25F Section 25F - Qualified elementary and secondary education scholarships
- § 26 Section 26 - Limitation based on tax liability; definition of tax liability
- § 27 Section 27 - Taxes of foreign countries and possessions of the United States; possession tax credit
- § 28 Section 28 - Renumbered § 45C]
- § 29 Section 29 - Renumbered § 45K]
- § 30 Section 30 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(2)(A), Dec. 19, 2014 , 128 Stat. 4037 ]
- § 30A Section 30A - Puerto Rico economic activity credit
- § 30B Section 30B - Alternative motor vehicle credit
- § 30C Section 30C - Alternative fuel vehicle refueling property credit
- § 30D Section 30D - New qualified plug-in electric drive motor vehicles
- § 31 Section 31 - Tax withheld on wages
- § 32 Section 32 - Earned income
- § 33 Section 33 - Tax withheld at source on nonresident aliens and foreign corporations
- § 34 Section 34 - Certain uses of gasoline and special fuels
- § 35 Section 35 - Health insurance costs of eligible individuals
- § 36 Section 36 - First-time homebuyer credit
- § 36A Section 36A - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(5)(A), Dec. 19, 2014 , 128 Stat. 4037 ]
- § 36B Section 36B - Refundable credit for coverage under a qualified health plan
- § 36C Section 36C - Renumbered § 23]
- § 37 Section 37 - Overpayments of tax
- § 38 Section 38 - General business credit
- § 39 Section 39 - Carryback and carryforward of unused credits
- § 40 Section 40 - Alcohol, etc., used as fuel
- § 40A Section 40A - Biodiesel and renewable diesel used as fuel
- § 40B Section 40B - Sustainable aviation fuel credit
- § 41 Section 41 - Credit for increasing research activities
- § 42 Section 42 - Low-income housing credit
- § 43 Section 43 - Enhanced oil recovery credit
- § 44 Section 44 - Expenditures to provide access to disabled individuals
- § 44A Section 44A - Renumbered § 21]
- § 44B Section 44B - Repealed. Pub. L. 98–369, div. A, title IV , § 474(m)(1), July 18, 1984 , 98 Stat. 833 ]
- § 44C Section 44C - Renumbered § 23]
- § 44D Section 44D - Renumbered § 29]
- § 44E Section 44E - Renumbered § 40]
- § 44F Section 44F - Renumbered § 30]
- § 44G Section 44G - Renumbered § 41]
- § 44H Section 44H - Renumbered § 45C]
- § 45 Section 45 - Electricity produced from certain renewable resources, etc.
- § 45A Section 45A - Indian employment credit
- § 45AA Section 45AA - Military spouse retirement plan eligibility credit for small employers
- § 45B Section 45B - Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 45C Section 45C - Clinical testing expenses for certain drugs for rare diseases or conditions
- § 45D Section 45D - New markets tax credit
- § 45E Section 45E - Small employer pension plan startup costs
- § 45F Section 45F - Employer-provided child care credit
- § 45G Section 45G - Railroad track maintenance credit
- § 45H Section 45H - Credit for production of low sulfur diesel fuel
- § 45I Section 45I - Credit for producing oil and gas from marginal wells
- § 45J Section 45J - Credit for production from advanced nuclear power facilities
- § 45K Section 45K - Credit for producing fuel from a nonconventional source
- § 45L Section 45L - New energy efficient home credit
- § 45N Section 45N - Mine rescue team training credit
- § 45M Section 45M - Energy efficient appliance credit
- § 45O Section 45O - Agricultural chemicals security credit
- § 45P Section 45P - Employer wage credit for employees who are active duty members of the uniformed services
- § 45Q Section 45Q - Credit for carbon dioxide sequestration
- § 45R Section 45R - Employee health insurance expenses of small employers
- § 45S Section 45S - Employer credit for paid family and medical leave
- § 45U Section 45U - Zero-emission nuclear power production credit
- § 45T Section 45T - Auto-enrollment option for retirement savings options provided by small employers
- § 45V Section 45V - Credit for production of clean hydrogen
- § 45W Section 45W - Credit for qualified commercial clean vehicles
- § 45X Section 45X - Advanced manufacturing production credit
- § 45Y Section 45Y - Clean electricity production credit
- § 45Z Section 45Z - Clean fuel production credit
- § 46 Section 46 - Amount of credit
- § 47 Section 47 - Rehabilitation credit
- § 48 Section 48 - Energy credit
- § 48A Section 48A - Qualifying advanced coal project credit
- § 48B Section 48B - Qualifying gasification project credit
- § 48C Section 48C - Qualifying advanced energy project credit
- § 48D Section 48D - Qualifying therapeutic discovery project credit
- § 48E Section 48E - Clean electricity investment credit
- § 49 Section 49 - At-risk rules
- § 50 Section 50 - Other special rules
- § 50B Section 50B - Repealed. Pub. L. 98–369, div. A, title IV , § 474(m)(2), July 18, 1984 , 98 Stat. 833 ]
- § 51 Section 51 - Amount of credit
- § 51A Section 51A - Repealed. Pub. L. 109–432, div. A, title I , § 105(e)(4)(A), Dec. 20, 2006 , 120 Stat. 2937 ]
- § 52 Section 52 - Special rules
- § 53 Section 53 - Credit for prior year minimum tax liability
- § 54 Section 54 - Credit to holders of clean renewable energy bonds
- § 54A Section 54A - Credit to holders of qualified tax credit bonds
- § 54B Section 54B - Qualified forestry conservation bonds
- § 54AA Section 54AA - Build America bonds
- § 54C Section 54C - New clean renewable energy bonds
- § 54D Section 54D - Qualified energy conservation bonds
- § 54E Section 54E - Qualified zone academy bonds
- § 54F Section 54F - Qualified school construction bonds
- § 55 Section 55 - Alternative minimum tax imposed
- § 56 Section 56 - Adjustments in computing alternative minimum taxable income
- § 56A Section 56A - Adjusted financial statement income
- § 57 Section 57 - Items of tax preference
- § 58 Section 58 - Denial of certain losses
- § 59 Section 59 - Other definitions and special rules
- § 59A Section 59A - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(12)(A), Dec. 19, 2014 , 128 Stat. 4038 ]
- § 59B Section 59B - Repealed. Pub. L. 101–234, title I , § 102(a), Dec. 13, 1989 , 103 Stat. 1980 ]
- § 61 Section 61 - Gross income defined
- § 62 Section 62 - Adjusted gross income defined
- § 63 Section 63 - Taxable income defined
- § 64 Section 64 - Ordinary income defined
- § 65 Section 65 - Ordinary loss defined
- § 66 Section 66 - Treatment of community income
- § 67 Section 67 - 2-percent floor on miscellaneous itemized deductions
- § 68 Section 68 - Overall limitation on itemized deductions
- § 71 Section 71 - Alimony and separate maintenance payments
- § 72 Section 72 - Annuities; certain proceeds of endowment and life insurance contracts
- § 73 Section 73 - Services of child
- § 74 Section 74 - Prizes and awards
- § 75 Section 75 - Dealers in tax-exempt securities
- § 76 Section 76 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(14), Oct. 4, 1976 , 90 Stat. 1765 ]
- § 77 Section 77 - Commodity credit loans
- § 78 Section 78 - Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
- § 79 Section 79 - Group-term life insurance purchased for employees
- § 80 Section 80 - Restoration of value of certain securities
- § 81 Section 81 - Repealed. Pub. L. 100–203, title X , § 10201(b)(1), Dec. 22, 1987 , 101 Stat. 1330–387 ]
- § 82 Section 82 - Reimbursement for expenses of moving
- § 83 Section 83 - Property transferred in connection with performance of services
- § 84 Section 84 - Transfer of appreciated property to political organization
- § 85 Section 85 - Unemployment compensation
- § 86 Section 86 - Social security and tier 1 railroad retirement benefits
- § 87 Section 87 - Alcohol and biodiesel fuels credits
- § 88 Section 88 - Certain amounts with respect to nuclear decommissioning costs
- § 89 Section 89 - Repealed. Pub. L. 101–140, title II , § 202(a), Nov. 8, 1989 , 103 Stat. 830 ]
- § 90 Section 90 - Illegal Federal irrigation subsidies
- § 91 Section 91 - Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
- § 101 Section 101 - Certain death benefits
- § 102 Section 102 - Gifts and inheritances
- § 103 Section 103 - Interest on State and local bonds
- § 103A Section 103A - Repealed. Pub. L. 99–514, title XIII , § 1301(j)(1), Oct. 22, 1986 , 100 Stat. 2657 ]
- § 104 Section 104 - Compensation for injuries or sickness
- § 105 Section 105 - Amounts received under accident and health plans
- § 106 Section 106 - Contributions by employer to accident and health plans
- § 107 Section 107 - Rental value of parsonages
- § 108 Section 108 - Income from discharge of indebtedness
- § 109 Section 109 - Improvements by lessee on lessor’s property
- § 110 Section 110 - Qualified lessee construction allowances for short-term leases
- § 111 Section 111 - Recovery of tax benefit items
- § 112 Section 112 - Certain combat zone compensation of members of the Armed Forces
- § 113 Section 113 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(7), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 114 Section 114 - Repealed. Pub. L. 108–357, title I , § 101(a), Oct. 22, 2004 , 118 Stat. 1423 ]
- § 115 Section 115 - Income of States, municipalities, etc.
- § 116 Section 116 - Repealed. Pub. L. 99–514, title VI , § 612(a), Oct. 22, 1986 , 100 Stat. 2250 ]
- § 117 Section 117 - Qualified scholarships
- § 118 Section 118 - Contributions to the capital of a corporation
- § 119 Section 119 - Meals or lodging furnished for the convenience of the employer
- § 120 Section 120 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(19)(A), Dec. 19, 2014 , 128 Stat. 4039 ]
- § 121 Section 121 - Exclusion of gain from sale of principal residence
- § 122 Section 122 - Certain reduced uniformed services retirement pay
- § 123 Section 123 - Amounts received under insurance contracts for certain living expenses
- § 124 Section 124 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(9), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 125 Section 125 - Cafeteria plans
- § 126 Section 126 - Certain cost-sharing payments
- § 127 Section 127 - Educational assistance programs
- § 128 Section 128 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(10), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 129 Section 129 - Dependent care assistance programs
- § 130 Section 130 - Certain personal injury liability assignments
- § 131 Section 131 - Certain foster care payments
- § 132 Section 132 - Certain fringe benefits
- § 133 Section 133 - Repealed. Pub. L. 104–188, title I , § 1602(a), Aug. 20, 1996 , 110 Stat. 1833 ]
- § 134 Section 134 - Certain military benefits
- § 135 Section 135 - Income from United States savings bonds used to pay higher education tuition and fees
- § 136 Section 136 - Energy conservation subsidies provided by public utilities
- § 137 Section 137 - Adoption assistance programs
- § 138 Section 138 - Medicare Advantage MSA
- § 139 Section 139 - Disaster relief payments
- § 139A Section 139A - Federal subsidies for prescription drug plans
- § 139B Section 139B - Benefits provided to volunteer firefighters and emergency medical responders
- § 139C Section 139C - COBRA premium assistance
- § 139D Section 139D - Indian health care benefits
- § 139F Section 139F - Certain amounts received by wrongfully incarcerated individuals
- § 139E Section 139E - Indian general welfare benefits
- § 139G Section 139G - Assignments to Alaska Native Settlement Trusts
- § 139H Section 139H - Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I Section 139I - Continuation coverage premium assistance
- § 139J Section 139J - Certain contributions to Trump accounts
- § 139K Section 139K - Scholarships for qualified elementary or secondary education expenses of eligible students
- § 139L Section 139L - Interest on loans secured by rural or agricultural real property
- § 140 Section 140 - Cross references to other Acts
- § 141 Section 141 - Private activity bond; qualified bond
- § 142 Section 142 - Exempt facility bond
- § 143 Section 143 - Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- § 144 Section 144 - Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 145 Section 145 - Qualified 501(c)(3) bond
- § 146 Section 146 - Volume cap
- § 147 Section 147 - Other requirements applicable to certain private activity bonds
- § 148 Section 148 - Arbitrage
- § 149 Section 149 - Bonds must be registered to be tax exempt; other requirements
- § 150 Section 150 - Definitions and special rules
- § 151 Section 151 - Allowance of deductions for personal exemptions
- § 152 Section 152 - Dependent defined
- § 153 Section 153 - Cross references
- § 161 Section 161 - Allowance of deductions
- § 162 Section 162 - Trade or business expenses
- § 163 Section 163 - Interest
- § 164 Section 164 - Taxes
- § 165 Section 165 - Losses
- § 166 Section 166 - Bad debts
- § 167 Section 167 - Depreciation
- § 168 Section 168 - Accelerated cost recovery system
- § 169 Section 169 - Amortization of pollution control facilities
- § 170 Section 170 - Charitable, etc., contributions and gifts
- § 171 Section 171 - Amortizable bond premium
- § 172 Section 172 - Net operating loss deduction
- § 173 Section 173 - Circulation expenditures
- § 174A Section 174A - Domestic research or experimental expenditures
- § 174 Section 174 - Research and experimental expenditures
- § 175 Section 175 - Soil and water conservation expenditures; endangered species recovery expenditures
- § 176 Section 176 - Payments with respect to employees of certain foreign corporations
- § 177 Section 177 - Repealed. Pub. L. 99–514, title II , § 241(a), Oct. 22, 1986 , 100 Stat. 2181 ]
- § 178 Section 178 - Amortization of cost of acquiring a lease
- § 179 Section 179 - Election to expense certain depreciable business assets
- § 179A Section 179A - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(34)(A), Dec. 19, 2014 , 128 Stat. 4042 ]
- § 179B Section 179B - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C Section 179C - Election to expense certain refineries
- § 179E Section 179E - Election to expense advanced mine safety equipment
- § 179D Section 179D - Energy efficient commercial buildings deduction
- § 180 Section 180 - Expenditures by farmers for fertilizer, etc.
- § 181 Section 181 - Treatment of certain qualified film and television and live theatrical productions
- § 182 Section 182 - Repealed. Pub. L. 99–514, title IV , § 402(a), Oct. 22, 1986 , 100 Stat. 2221 ]
- § 183 Section 183 - Activities not engaged in for profit
- § 184 Section 184 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(12), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 185 Section 185 - Repealed. Pub. L. 99–514, title II , § 242(a), Oct. 22, 1986 , 100 Stat. 2181 ]
- § 186 Section 186 - Recoveries of damages for antitrust violations, etc.
- § 187 Section 187 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(31), Oct. 4, 1976 , 90 Stat. 1769 ]
- § 188 Section 188 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(13), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 189 Section 189 - Repealed. Pub. L. 99–514, title VIII , § 803(b)(1), Oct. 22, 1986 , 100 Stat. 2355 ]
- § 190 Section 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 191 Section 191 - Repealed. Pub. L. 97–34, title II , § 212(d)(1), Aug. 13, 1981 , 95 Stat. 239 ]
- § 192 Section 192 - Contributions to black lung benefit trust
- § 193 Section 193 - Tertiary injectants
- § 194A Section 194A - Contributions to employer liability trusts
- § 194 Section 194 - Treatment of reforestation expenditures
- § 195 Section 195 - Start-up expenditures
- § 196 Section 196 - Deduction for certain unused business credits
- § 197 Section 197 - Amortization of goodwill and certain other intangibles
- § 198 Section 198 - Expensing of environmental remediation costs
- § 198A Section 198A - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(35), Dec. 19, 2014 , 128 Stat. 4042 ]
- § 199 Section 199 - Income attributable to domestic production activities
- § 199A Section 199A - Qualified business income
- § 211 Section 211 - Allowance of deductions
- § 212 Section 212 - Expenses for production of income
- § 213 Section 213 - Medical, dental, etc., expenses
- § 214 Section 214 - Repealed. Pub. L. 94–455, title V , § 504(b)(1), Oct. 4, 1976 , 90 Stat. 1565 ]
- § 215 Section 215 - Alimony, etc., payments
- § 216 Section 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- § 217 Section 217 - Moving expenses
- § 218 Section 218 - Repealed. Pub. L. 95–600, title I , § 113(a)(1), Nov. 6, 1978 , 92 Stat. 2778 ]
- § 219 Section 219 - Retirement savings
- § 220 Section 220 - Archer MSAs
- § 221 Section 221 - Interest on education loans
- § 222 Section 222 - Qualified tuition and related expenses
- § 223 Section 223 - Health savings accounts
- § 224 Section 224 - Cross reference
- § 225 Section 225 - Qualified overtime compensation
- § 226 Section 226 - Cross reference
- § 241 Section 241 - Allowance of special deductions
- § 242 Section 242 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(33), Oct. 4, 1976 , 90 Stat. 1769 ]
- § 243 Section 243 - Dividends received by corporations
- § 244 Section 244 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(41)(A), Dec. 19, 2014 , 128 Stat. 4043 ]
- § 245 Section 245 - Dividends received from certain foreign corporations
- § 245A Section 245A - Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 246 Section 246 - Rules applying to deductions for dividends received
- § 246A Section 246A - Dividends received deduction reduced where portfolio stock is debt financed
- § 247 Section 247 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(41)(A), Dec. 19, 2014 , 128 Stat. 4043 ]
- § 248 Section 248 - Organizational expenditures
- § 249 Section 249 - Limitation on deduction of bond premium on repurchase
- § 250 Section 250 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(15), Nov. 5, 1990 , 104 Stat. 1388–520 ]
- § 261 Section 261 - General rule for disallowance of deductions
- § 262 Section 262 - Personal, living, and family expenses
- § 263 Section 263 - Capital expenditures
- § 263A Section 263A - Capitalization and inclusion in inventory costs of certain expenses
- § 264 Section 264 - Certain amounts paid in connection with insurance contracts
- § 265 Section 265 - Expenses and interest relating to tax-exempt income
- § 266 Section 266 - Carrying charges
- § 267 Section 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267A Section 267A - Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 268 Section 268 - Sale of land with unharvested crop
- § 269 Section 269 - Acquisitions made to evade or avoid income tax
- § 269A Section 269A - Personal service corporations formed or availed of to avoid or evade income tax
- § 269B Section 269B - Stapled entities
- § 270 Section 270 - Repealed. Pub. L. 91–172, title II , § 213(b), Dec. 30, 1969 , 83 Stat. 572 ]
- § 271 Section 271 - Debts owed by political parties, etc.
- § 272 Section 272 - Disposal of coal or domestic iron ore
- § 273 Section 273 - Holders of life or terminable interest
- § 274 Section 274 - Disallowance of certain entertainment, etc., expenses
- § 275 Section 275 - Certain taxes
- § 276 Section 276 - Certain indirect contributions to political parties
- § 277 Section 277 - Deductions incurred by certain membership organizations in transactions with members
- § 278 Section 278 - Repealed. Pub. L. 99–514, title VIII , § 803(b)(6), Oct. 22, 1986 , 100 Stat. 2356 ]
- § 279 Section 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280 Section 280 - Repealed. Pub. L. 99–514, title VIII , § 803(b)(2)(A), Oct. 22, 1986 , 100 Stat. 2355 ]
- § 280A Section 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280B Section 280B - Demolition of structures
- § 280C Section 280C - Certain expenses for which credits are allowable
- § 280D Section 280D - Repealed. Pub. L. 100–418, title I , § 1941(b)(4)(A), Aug. 23, 1988 , 102 Stat. 1324 ]
- § 280E Section 280E - Expenditures in connection with the illegal sale of drugs
- § 280F Section 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280G Section 280G - Golden parachute payments
- § 280H Section 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- § 281 Section 281 - Terminal railroad corporations and their shareholders
- § 291 Section 291 - Special rules relating to corporate preference items
- § 301 Section 301 - Distributions of property
- § 302 Section 302 - Distributions in redemption of stock
- § 303 Section 303 - Distributions in redemption of stock to pay death taxes
- § 304 Section 304 - Redemption through use of related corporations
- § 305 Section 305 - Distributions of stock and stock rights
- § 306 Section 306 - Dispositions of certain stock
- § 307 Section 307 - Basis of stock and stock rights acquired in distributions
- § 311 Section 311 - Taxability of corporation on distribution
- § 312 Section 312 - Effect on earnings and profits
- § 316 Section 316 - Dividend defined
- § 317 Section 317 - Other definitions
- § 318 Section 318 - Constructive ownership of stock
- § 331 Section 331 - Gain or loss to shareholders in corporate liquidations
- § 332 Section 332 - Complete liquidations of subsidiaries
- § 333 Section 333 - Repealed. Pub. L. 99–514, title VI , § 631(e)(3), Oct. 22, 1986 , 100 Stat. 2273 ]
- § 334 Section 334 - Basis of property received in liquidations
- § 336 Section 336 - Gain or loss recognized on property distributed in complete liquidation
- § 337 Section 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 338 Section 338 - Certain stock purchases treated as asset acquisitions
- § 341 Section 341 - Repealed. Pub. L. 108–27, title III , § 302(e)(4)(A), May 28, 2003 , 117 Stat. 763 ]
- § 342 Section 342 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(47), Oct. 4, 1976 , 90 Stat. 1772 ]
- § 346 Section 346 - Definition and special rule
- § 351 Section 351 - Transfer to corporation controlled by transferor
- § 354 Section 354 - Exchanges of stock and securities in certain reorganizations
- § 355 Section 355 - Distribution of stock and securities of a controlled corporation
- § 356 Section 356 - Receipt of additional consideration
- § 357 Section 357 - Assumption of liability
- § 358 Section 358 - Basis to distributees
- § 361 Section 361 - Nonrecognition of gain or loss to corporations; treatment of distributions
- § 362 Section 362 - Basis to corporations
- § 363 Section 363 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(49), Oct. 4, 1976 , 90 Stat. 1773 ]
- § 367 Section 367 - Foreign corporations
- § 368 Section 368 - Definitions relating to corporate reorganizations
- § 372 Section 372 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(19), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 373 Section 373 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(52), Oct. 4, 1976 , 90 Stat. 1773 ]
- § 374 Section 374 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(19), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 381 Section 381 - Carryovers in certain corporate acquisitions
- § 382 Section 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- § 383 Section 383 - Special limitations on certain excess credits, etc.
- § 384 Section 384 - Limitation on use of preacquisition losses to offset built-in gains
- § 385 Section 385 - Treatment of certain interests in corporations as stock or indebtedness
- § 386 Section 386 - Repealed. Pub. L. 100–647, title I , § 1006(e)(8)(A), Nov. 10, 1988 , 102 Stat. 3401 ]
- § 395 Section 395 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(55), Oct. 4, 1976 , 90 Stat. 1773 ]
- § 401 Section 401 - Qualified pension, profit-sharing, and stock bonus plans
- § 402 Section 402 - Taxability of beneficiary of employees’ trust
- § 402A Section 402A - Optional treatment of elective deferrals as Roth contributions
- § 403 Section 403 - Taxation of employee annuities
- § 404 Section 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404A Section 404A - Deduction for certain foreign deferred compensation plans
- § 405 Section 405 - Repealed. Pub. L. 98–369, div. A, title IV , § 491(a), July 18, 1984 , 98 Stat. 848 ]
- § 406 Section 406 - Employees of foreign affiliates covered by section 3121(l) agreements
- § 407 Section 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
- § 408 Section 408 - Individual retirement accounts
- § 408A Section 408A - Roth IRAs
- § 409 Section 409 - Qualifications for tax credit employee stock ownership plans
- § 409A Section 409A - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- § 410 Section 410 - Minimum participation standards
- § 411 Section 411 - Minimum vesting standards
- § 412 Section 412 - Minimum funding standards
- § 413 Section 413 - Collectively bargained plans, etc.
- § 414 Section 414 - Definitions and special rules
- § 414A Section 414A - Requirements related to automatic enrollment
- § 415 Section 415 - Limitations on benefits and contribution under qualified plans
- § 416 Section 416 - Special rules for top-heavy plans
- § 417 Section 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
- § 418D Section 418D - Repealed. Pub. L. 113–235, div. O, title I , § 108(b)(1), Dec. 16, 2014 , 128 Stat. 2787 ]
- § 418E Section 418E - Insolvent plans
- § 419 Section 419 - Treatment of funded welfare benefit plans
- § 419A Section 419A - Qualified asset account; limitation on additions to account
- § 420 Section 420 - Transfers of excess pension assets to retiree health accounts
- § 421 Section 421 - General rules
- § 422 Section 422 - Incentive stock options
- § 422A Section 422A - Renumbered § 422]
- § 423 Section 423 - Employee stock purchase plans
- § 424 Section 424 - Definitions and special rules
- § 425 Section 425 - Renumbered § 424]
- § 430 Section 430 - Minimum funding standards for single-employer defined benefit pension plans
- § 431 Section 431 - Minimum funding standards for multiemployer plans
- § 432 Section 432 - Additional funding rules for multiemployer plans in endangered status or critical status
- § 433 Section 433 - Minimum funding standards
- § 436 Section 436 - Funding-based limits on benefits and benefit accruals under single-employer plans
- § 441 Section 441 - Period for computation of taxable income
- § 442 Section 442 - Change of annual accounting period
- § 443 Section 443 - Returns for a period of less than 12 months
- § 444 Section 444 - Election of taxable year other than required taxable year
- § 446 Section 446 - General rule for methods of accounting
- § 447 Section 447 - Method of accounting for corporations engaged in farming
- § 448 Section 448 - Limitation on use of cash method of accounting
- § 451 Section 451 - General rule for taxable year of inclusion
- § 452 Section 452 - Repealed. June 15, 1955, ch. 143 , § 1(a), 69 Stat. 134 ]
- § 453 Section 453 - Installment method
- § 453A Section 453A - Special rules for nondealers
- § 453B Section 453B - Gain or loss disposition of installment obligations
- § 453C Section 453C - Repealed. Pub. L. 100–203, title X , § 10202(a)(1), Dec. 22, 1987 , 101 Stat. 1330–388 ]
- § 454 Section 454 - Obligations issued at discount
- § 455 Section 455 - Prepaid subscription income
- § 456 Section 456 - Prepaid dues income of certain membership organizations
- § 457 Section 457 - Deferred compensation plans of State and local governments and tax-exempt organizations
- § 457A Section 457A - Nonqualified deferred compensation from certain tax indifferent parties
- § 458 Section 458 - Magazines, paperbacks, and records returned after the close of the taxable year
- § 460 Section 460 - Special rules for long-term contracts
- § 461 Section 461 - General rule for taxable year of deduction
- § 462 Section 462 - Repealed. June 15, 1955, ch. 143 , § 1(b), 69 Stat. 134 ]
- § 463 Section 463 - Repealed. Pub. L. 100–203, title X , § 10201(a), Dec. 22, 1987 , 101 Stat. 1330–387 ]
- § 464 Section 464 - Limitations on deductions for certain farming
- § 465 Section 465 - Deductions limited to amount at risk
- § 466 Section 466 - Repealed. Pub. L. 99–514, title VIII , § 823(a), Oct. 22, 1986 , 100 Stat. 2373 ]
- § 467 Section 467 - Certain payments for the use of property or services
- § 468 Section 468 - Special rules for mining and solid waste reclamation and closing costs
- § 468A Section 468A - Special rules for nuclear decommissioning costs
- § 468B Section 468B - Special rules for designated settlement funds
- § 469 Section 469 - Passive activity losses and credits limited
- § 470 Section 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 471 Section 471 - General rule for inventories
- § 472 Section 472 - Last-in, first-out inventories
- § 473 Section 473 - Qualified liquidations of LIFO inventories
- § 474 Section 474 - Simplified dollar-value LIFO method for certain small businesses
- § 475 Section 475 - Mark to market accounting method for dealers in securities
- § 481 Section 481 - Adjustments required by changes in method of accounting
- § 482 Section 482 - Allocation of income and deductions among taxpayers
- § 483 Section 483 - Interest on certain deferred payments
- § 501 Section 501 - Exemption from tax on corporations, certain trusts, etc.
- § 502 Section 502 - Feeder organizations
- § 503 Section 503 - Requirements for exemption
- § 504 Section 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 505 Section 505 - Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
- § 506 Section 506 - Organizations required to notify Secretary of intent to operate under 501(c)(4)
- § 507 Section 507 - Termination of private foundation status
- § 508 Section 508 - Special rules with respect to section 501(c)(3) organizations
- § 509 Section 509 - Private foundation defined
- § 511 Section 511 - Imposition of tax on unrelated business income of charitable, etc., organizations
- § 512 Section 512 - Unrelated business taxable income
- § 513 Section 513 - Unrelated trade or business
- § 514 Section 514 - Unrelated debt-financed income
- § 515 Section 515 - Taxes of foreign countries and possessions of the United States
- § 521 Section 521 - Exemption of farmers’ cooperatives from tax
- § 522 Section 522 - Repealed. Pub. L. 87–834 , § 17(b)(2), Oct. 16, 1962 , 76 Stat. 1051 ]
- § 526 Section 526 - Shipowners’ protection and indemnity associations
- § 527 Section 527 - Political organizations
- § 528 Section 528 - Certain homeowners associations
- § 529 Section 529 - Qualified tuition programs
- § 529A Section 529A - Qualified ABLE programs
- § 530 Section 530 - Coverdell education savings accounts
- § 530A Section 530A - Trump accounts
- § 531 Section 531 - Imposition of accumulated earnings tax
- § 532 Section 532 - Corporations subject to accumulated earnings tax
- § 533 Section 533 - Evidence of purpose to avoid income tax
- § 534 Section 534 - Burden of proof
- § 535 Section 535 - Accumulated taxable income
- § 536 Section 536 - Income not placed on annual basis
- § 537 Section 537 - Reasonable needs of the business
- § 541 Section 541 - Imposition of personal holding company tax
- § 542 Section 542 - Definition of personal holding company
- § 543 Section 543 - Personal holding company income
- § 544 Section 544 - Rules for determining stock ownership
- § 545 Section 545 - Undistributed personal holding company income
- § 546 Section 546 - Income not placed on annual basis
- § 547 Section 547 - Deduction for deficiency dividends
- § 558 Section 558 - Repealed. Pub. L. 108–357, title IV , § 413(a)(1), Oct. 22, 2004 , 118 Stat. 1506 ]
- § 561 Section 561 - Definition of deduction for dividends paid
- § 562 Section 562 - Rules applicable in determining dividends eligible for dividends paid deduction
- § 563 Section 563 - Rules relating to dividends paid after close of taxable year
- § 564 Section 564 - Dividend carryover
- § 565 Section 565 - Consent dividends
- § 581 Section 581 - Definition of bank
- § 582 Section 582 - Bad debts, losses, and gains with respect to securities held by financial institutions
- § 583 Section 583 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(82), Oct. 4, 1976 , 90 Stat. 1778 ]
- § 584 Section 584 - Common trust funds
- § 585 Section 585 - Reserves for losses on loans of banks
- § 586 Section 586 - Repealed. Pub. L. 99–514, title IX , § 901(c), Oct. 22, 1986 , 100 Stat. 2378 ]
- § 591 Section 591 - Deduction for dividends paid on deposits
- § 592 Section 592 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(83), Oct. 4, 1976 , 90 Stat. 1778 ]
- § 593 Section 593 - Reserves for losses on loans
- § 594 Section 594 - Alternative tax for mutual savings banks conducting life insurance business
- § 596 Section 596 - Repealed. Pub. L. 104–188, title I , § 1616(b)(8), (9), Aug. 20, 1996 , 110 Stat. 1857 ]
- § 597 Section 597 - Treatment of transactions in which Federal financial assistance provided
- § 601 Section 601 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(85), Oct. 4, 1976 , 90 Stat. 1778 ]
- § 611 Section 611 - Allowance of deduction for depletion
- § 612 Section 612 - Basis for cost depletion
- § 613 Section 613 - Percentage depletion
- § 613A Section 613A - Limitations on percentage depletion in case of oil and gas wells
- § 614 Section 614 - Definition of property
- § 615 Section 615 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(88), Oct. 4, 1976 , 90 Stat. 1779 ]
- § 616 Section 616 - Development expenditures
- § 617 Section 617 - Deduction and recapture of certain mining exploration expenditures
- § 621 Section 621 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(28), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 631 Section 631 - Gain or loss in the case of timber, coal, or domestic iron ore
- § 632 Section 632 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(90), Oct. 4, 1976 , 90 Stat. 1779 ]
- § 636 Section 636 - Income tax treatment of mineral production payments
- § 638 Section 638 - Continental shelf areas
- § 641 Section 641 - Imposition of tax
- § 642 Section 642 - Special rules for credits and deductions
- § 643 Section 643 - Definitions applicable to subparts A, B, C, and D
- § 644 Section 644 - Taxable year of trusts
- § 645 Section 645 - Certain revocable trusts treated as part of estate
- § 646 Section 646 - Tax treatment of electing Alaska Native Settlement Trusts
- § 651 Section 651 - Deduction for trusts distributing current income only
- § 652 Section 652 - Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
- § 661 Section 661 - Deduction for estates and trusts accumulating income or distributing corpus
- § 662 Section 662 - Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 663 Section 663 - Special rules applicable to sections 661 and 662
- § 664 Section 664 - Charitable remainder trusts
- § 665 Section 665 - Definitions applicable to subpart D
- § 666 Section 666 - Accumulation distribution allocated to preceding years
- § 667 Section 667 - Treatment of amounts deemed distributed by trust in preceding years
- § 668 Section 668 - Interest charge on accumulation distributions from foreign trusts
- § 669 Section 669 - Repealed. Pub. L. 94–455, title VII , § 701(d)(1), Oct. 4, 1976 , 90 Stat. 1578 ]
- § 671 Section 671 - Trust income, deductions, and credits attributable to grantors and others as substantial owners
- § 672 Section 672 - Definitions and rules
- § 673 Section 673 - Reversionary interests
- § 674 Section 674 - Power to control beneficial enjoyment
- § 675 Section 675 - Administrative powers
- § 676 Section 676 - Power to revoke
- § 677 Section 677 - Income for benefit of grantor
- § 678 Section 678 - Person other than grantor treated as substantial owner
- § 679 Section 679 - Foreign trusts having one or more United States beneficiaries
- § 681 Section 681 - Limitation on charitable deduction
- § 682 Section 682 - Income of an estate or trust in case of divorce, etc.
- § 683 Section 683 - Use of trust as an exchange fund
- § 684 Section 684 - Recognition of gain on certain transfers to certain foreign trusts and estates
- § 685 Section 685 - Treatment of funeral trusts
- § 691 Section 691 - Recipients of income in respect of decedents
- § 692 Section 692 - Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- § 701 Section 701 - Partners, not partnership, subject to tax
- § 702 Section 702 - Income and credits of partner
- § 703 Section 703 - Partnership computations
- § 704 Section 704 - Partner’s distributive share
- § 705 Section 705 - Determination of basis of partner’s interest
- § 706 Section 706 - Taxable years of partner and partnership
- § 707 Section 707 - Transactions between partner and partnership
- § 708 Section 708 - Continuation of partnership
- § 709 Section 709 - Treatment of organization and syndication fees
- § 721 Section 721 - Nonrecognition of gain or loss on contribution
- § 722 Section 722 - Basis of contributing partner’s interest
- § 723 Section 723 - Basis of property contributed to partnership
- § 724 Section 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
- § 731 Section 731 - Extent of recognition of gain or loss on distribution
- § 732 Section 732 - Basis of distributed property other than money
- § 733 Section 733 - Basis of distributee partner’s interest
- § 734 Section 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- § 735 Section 735 - Character of gain or loss on disposition of distributed property
- § 736 Section 736 - Payments to a retiring partner or a deceased partner’s successor in interest
- § 737 Section 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
- § 741 Section 741 - Recognition and character of gain or loss on sale or exchange
- § 742 Section 742 - Basis of transferee partner’s interest
- § 743 Section 743 - Special rules where section 754 election or substantial built-in loss
- § 751 Section 751 - Unrealized receivables and inventory items
- § 752 Section 752 - Treatment of certain liabilities
- § 753 Section 753 - Partner receiving income in respect of decedent
- § 754 Section 754 - Manner of electing optional adjustment to basis of partnership property
- § 755 Section 755 - Rules for allocation of basis
- § 761 Section 761 - Terms defined
- § 771 Section 771 - Application of subchapter to electing large partnerships
- § 772 Section 772 - Simplified flow-through
- § 773 Section 773 - Computations at partnership level
- § 774 Section 774 - Other modifications
- § 775 Section 775 - Electing large partnership defined
- § 776 Section 776 - Special rules for partnerships holding oil and gas properties
- § 777 Section 777 - Regulations
- § 801 Section 801 - Tax imposed
- § 803 Section 803 - Life insurance gross income
- § 804 Section 804 - Life insurance deductions
- § 805 Section 805 - General deductions
- § 806 Section 806 - Small life insurance company deduction
- § 807 Section 807 - Rules for certain reserves
- § 808 Section 808 - Policyholder dividends deduction
- § 809 Section 809 - Repealed. Pub. L. 108–218, title II , § 205(a), Apr. 10, 2004 , 118 Stat. 610 ]
- § 810 Section 810 - Operations loss deduction
- § 811 Section 811 - Accounting provisions
- § 812 Section 812 - Definition of company’s share and policyholders’ share
- § 813 Section 813 - Repealed. Pub. L. 100–203, title X , § 10242(c)(1), Dec. 22, 1987 , 101 Stat. 1330–423 ]
- § 814 Section 814 - Contiguous country branches of domestic life insurance companies
- § 815 Section 815 - Distributions to shareholders from pre-1984 policyholders surplus account
- § 816 Section 816 - Life insurance company defined
- § 817 Section 817 - Treatment of variable contracts
- § 817A Section 817A - Special rules for modified guaranteed contracts
- § 818 Section 818 - Other definitions and special rules
- § 831 Section 831 - Tax on insurance companies other than life insurance companies
- § 832 Section 832 - Insurance company taxable income
- § 833 Section 833 - Treatment of Blue Cross and Blue Shield organizations, etc.
- § 834 Section 834 - Determination of taxable investment income
- § 835 Section 835 - Election by reciprocal
- § 841 Section 841 - Credit for foreign taxes
- § 842 Section 842 - Foreign companies carrying on insurance business
- § 843 Section 843 - Annual accounting period
- § 844 Section 844 - Special loss carryover rules
- § 845 Section 845 - Certain reinsurance agreements
- § 846 Section 846 - Discounted unpaid losses defined
- § 847 Section 847 - Special estimated tax payments
- § 848 Section 848 - Capitalization of certain policy acquisition expenses
- § 851 Section 851 - Definition of regulated investment company
- § 852 Section 852 - Taxation of regulated investment companies and their shareholders
- § 853 Section 853 - Foreign tax credit allowed to shareholders
- § 853A Section 853A - Credits from tax credit bonds allowed to shareholders
- § 854 Section 854 - Limitations applicable to dividends received from regulated investment company
- § 855 Section 855 - Dividends paid by regulated investment company after close of taxable year
- § 856 Section 856 - Definition of real estate investment trust
- § 857 Section 857 - Taxation of real estate investment trusts and their beneficiaries
- § 858 Section 858 - Dividends paid by real estate investment trust after close of taxable year
- § 859 Section 859 - Adoption of annual accounting period
- § 860 Section 860 - Deduction for deficiency dividends
- § 860A Section 860A - Taxation of REMIC’s
- § 860B Section 860B - Taxation of holders of regular interests
- § 860C Section 860C - Taxation of residual interests
- § 860D Section 860D - REMIC defined
- § 860E Section 860E - Treatment of income in excess of daily accruals on residual interests
- § 860F Section 860F - Other rules
- § 860L Section 860L - Repealed. Pub. L. 108–357, title VIII , § 835(a), Oct. 22, 2004 , 118 Stat. 1593 ]
- § 860G Section 860G - Other definitions and special rules
- § 861 Section 861 - Income from sources within the United States
- § 862 Section 862 - Income from sources without the United States
- § 863 Section 863 - Special rules for determining source
- § 864 Section 864 - Definitions and special rules
- § 865 Section 865 - Source rules for personal property sales
- § 871 Section 871 - Tax on nonresident alien individuals
- § 872 Section 872 - Gross income
- § 873 Section 873 - Deductions
- § 874 Section 874 - Allowance of deductions and credits
- § 875 Section 875 - Partnerships; beneficiaries of estates and trusts
- § 876 Section 876 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877 Section 877 - Expatriation to avoid tax
- § 877A Section 877A - Tax responsibilities of expatriation
- § 878 Section 878 - Foreign educational, charitable, and certain other exempt organizations
- § 879 Section 879 - Tax treatment of certain community income in the case of nonresident alien individuals
- § 881 Section 881 - Tax on income of foreign corporations not connected with United States business
- § 882 Section 882 - Tax on income of foreign corporations connected with United States business
- § 883 Section 883 - Exclusions from gross income
- § 884 Section 884 - Branch profits tax
- § 885 Section 885 - Cross references
- § 887 Section 887 - Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
- § 891 Section 891 - Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 892 Section 892 - Income of foreign governments and of international organizations
- § 893 Section 893 - Compensation of employees of foreign governments or international organizations
- § 894 Section 894 - Income affected by treaty
- § 895 Section 895 - Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- § 896 Section 896 - Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- § 897 Section 897 - Disposition of investment in United States real property
- § 898 Section 898 - Taxable year of certain foreign corporations
- § 901 Section 901 - Taxes of foreign countries and of possessions of United States
- § 902 Section 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
- § 903 Section 903 - Credit for taxes in lieu of income, etc., taxes
- § 904 Section 904 - Limitation on credit
- § 905 Section 905 - Applicable rules
- § 906 Section 906 - Nonresident alien individuals and foreign corporations
- § 907 Section 907 - Special rules in case of foreign oil and gas income
- § 908 Section 908 - Reduction of credit for participation in or cooperation with an international boycott
- § 909 Section 909 - Suspension of taxes and credits until related income taken into account
- § 911 Section 911 - Citizens or residents of the United States living abroad
- § 912 Section 912 - Exemption for certain allowances
- § 913 Section 913 - Repealed. Pub. L. 97–34, title I , § 112(a), Aug. 13, 1981 , 95 Stat. 194 ]
- § 927 Section 927 - Repealed. Pub. L. 106–519 , § 2, Nov. 15, 2000 , 114 Stat. 2423 ]
- § 931 Section 931 - Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 932 Section 932 - Coordination of United States and Virgin Islands income taxes
- § 933 Section 933 - Income from sources within Puerto Rico
- § 934 Section 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934A Section 934A - Repealed. Pub. L. 99–514, title XII , § 1275(c)(3), Oct. 22, 1986 , 100 Stat. 2599 ]
- § 935 Section 935 - Repealed. Pub. L. 99–514, title XII , § 1272(d)(2), Oct. 22, 1986 , 100 Stat. 2594 ]
- § 936 Section 936 - Puerto Rico and possession tax credit
- § 937 Section 937 - Residence and source rules involving possessions
- § 943 Section 943 - Repealed. Pub. L. 108–357, title I , § 101(b)(1), Oct. 22, 2004 , 118 Stat. 1423 ]
- § 951A Section 951A - Net CFC tested income included in gross income of United States shareholders
- § 951 Section 951 - Amounts included in gross income of United States shareholders
- § 951B Section 951B - Amounts included in gross income of foreign controlled United States shareholders
- § 952 Section 952 - Subpart F income defined
- § 953 Section 953 - Insurance income
- § 954 Section 954 - Foreign base company income
- § 955 Section 955 - Withdrawal of previously excluded subpart F income from qualified investment
- § 956 Section 956 - Investment of earnings in United States property
- § 956A Section 956A - Repealed. Pub. L. 104–188, title I , § 1501(a)(2), Aug. 20, 1996 , 110 Stat. 1825 ]
- § 957 Section 957 - Controlled foreign corporations; United States persons
- § 958 Section 958 - Rules for determining stock ownership
- § 959 Section 959 - Exclusion from gross income of previously taxed earnings and profits
- § 960 Section 960 - Special rules for foreign tax credit
- § 961 Section 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- § 962 Section 962 - Election by individuals to be subject to tax at corporate rates
- § 963 Section 963 - Repealed. Pub. L. 94–12, title VI , § 602(a)(1), Mar. 29, 1975 , 89 Stat. 58 ]
- § 964 Section 964 - Miscellaneous provisions
- § 965 Section 965 - Temporary dividends received deduction
- § 970 Section 970 - Reduction of subpart F income of export trade corporations
- § 971 Section 971 - Definitions
- § 972 Section 972 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(120), Oct. 4, 1976 , 90 Stat. 1784 ]
- § 981 Section 981 - Repealed. Pub. L. 94–455, title X , § 1012(b)(2), Oct. 4, 1976 , 90 Stat. 1614 ]
- § 982 Section 982 - Admissibility of documentation maintained in foreign countries
- § 985 Section 985 - Functional currency
- § 986 Section 986 - Determination of foreign taxes and foreign corporation’s earnings and profits
- § 987 Section 987 - Branch transactions
- § 988 Section 988 - Treatment of certain foreign currency transactions
- § 989 Section 989 - Other definitions and special rules
- § 991 Section 991 - Taxation of a domestic international sales corporation
- § 992 Section 992 - Requirements of a domestic international sales corporation
- § 993 Section 993 - Definitions
- § 994 Section 994 - Inter-company pricing rules
- § 995 Section 995 - Taxation of DISC income to shareholders
- § 996 Section 996 - Rules for allocation in the case of distributions and losses
- § 997 Section 997 - Special subchapter C rules
- § 999 Section 999 - Reports by taxpayers; determinations
- § 1000 Section 1000 - Reserved]
- § 1001 Section 1001 - Determination of amount of and recognition of gain or loss
- § 1002 Section 1002 - Repealed. Pub. L. 94–455, title XIX , § 1901(b)(28)(B)(i), Oct. 4, 1976 , 90 Stat. 1799 ]
- § 1011 Section 1011 - Adjusted basis for determining gain or loss
- § 1012 Section 1012 - Basis of property—cost
- § 1013 Section 1013 - Basis of property included in inventory
- § 1014 Section 1014 - Basis of property acquired from a decedent
- § 1015 Section 1015 - Basis of property acquired by gifts and transfers in trust
- § 1016 Section 1016 - Adjustments to basis
- § 1017 Section 1017 - Discharge of indebtedness
- § 1018 Section 1018 - Repealed. Pub. L. 96–589 , § 6(h)(1), Dec. 24, 1980 , 94 Stat. 3410 ]
- § 1019 Section 1019 - Property on which lessee has made improvements
- § 1020 Section 1020 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(125), Oct. 4, 1976 , 90 Stat. 1784 ]
- § 1021 Section 1021 - Sale of annuities
- § 1022 Section 1022 - Repealed. Pub. L. 111–312, title III , § 301(a), Dec. 17, 2010 , 124 Stat. 3300 ]
- § 1023 Section 1023 - Cross references
- § 1024 Section 1024 - Renumbered § 1023]
- § 1031 Section 1031 - Exchange of property held for productive use or investment
- § 1032 Section 1032 - Exchange of stock for property
- § 1033 Section 1033 - Involuntary conversions
- § 1034 Section 1034 - Repealed. Pub. L. 105–34, title III , § 312(b), Aug. 5, 1997 , 111 Stat. 839 ]
- § 1035 Section 1035 - Certain exchanges of insurance policies
- § 1036 Section 1036 - Stock for stock of same corporation
- § 1037 Section 1037 - Certain exchanges of United States obligations
- § 1038 Section 1038 - Certain reacquisitions of real property
- § 1039 Section 1039 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(33), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 1040 Section 1040 - Transfer of certain farm, etc., real property
- § 1041 Section 1041 - Transfers of property between spouses or incident to divorce
- § 1042 Section 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- § 1043 Section 1043 - Sale of property to comply with conflict-of-interest requirements
- § 1044 Section 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
- § 1045 Section 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
- § 1051 Section 1051 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(78), Dec. 19, 2014 , 128 Stat. 4049 ]
- § 1052 Section 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053 Section 1053 - Property acquired before March 1, 1913
- § 1054 Section 1054 - Certain stock of Federal National Mortgage Association
- § 1055 Section 1055 - Redeemable ground rents
- § 1056 Section 1056 - Repealed. Pub. L. 108–357, title VIII , § 886(b)(1)(A), Oct. 22, 2004 , 118 Stat. 1641 ]
- § 1057 Section 1057 - Repealed. Pub. L. 105–34, title XI , § 1131(c)(2), Aug. 5, 1997 , 111 Stat. 980 ]
- § 1058 Section 1058 - Transfers of securities under certain agreements
- § 1059 Section 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A Section 1059A - Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 1060 Section 1060 - Special allocation rules for certain asset acquisitions
- § 1061 Section 1061 - Cross references
- § 1062 Section 1062 - Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063 Section 1063 - Cross references
- § 1071 Section 1071 - Repealed. Pub. L. 104–7 , § 2(a), Apr. 11, 1995 , 109 Stat. 93 ]
- § 1083 Section 1083 - Repealed. Pub. L. 109–135, title IV , § 402(a)(1), Dec. 21, 2005 , 119 Stat. 2610 ]
- § 1091 Section 1091 - Loss from wash sales of stock or securities
- § 1092 Section 1092 - Straddles
- § 1103 Section 1103 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(34), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 1111 Section 1111 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(134), Oct. 4, 1976 , 90 Stat. 1786 ]
- § 1201 Section 1201 - Alternative tax for corporations
- § 1202 Section 1202 - Partial exclusion for gain from certain small business stock
- § 1211 Section 1211 - Limitation on capital losses
- § 1212 Section 1212 - Capital loss carrybacks and carryovers
- § 1221 Section 1221 - Capital asset defined
- § 1222 Section 1222 - Other terms relating to capital gains and losses
- § 1223 Section 1223 - Holding period of property
- § 1231 Section 1231 - Property used in the trade or business and involuntary conversions
- § 1232B Section 1232B - Repealed. Pub. L. 98–369, div. A, title I , § 42(a)(1), July 18, 1984 , 98 Stat. 556 ]
- § 1233 Section 1233 - Gains and losses from short sales
- § 1234 Section 1234 - Options to buy or sell
- § 1234A Section 1234A - Gains or losses from certain terminations
- § 1234B Section 1234B - Gains or losses from securities futures contracts
- § 1235 Section 1235 - Sale or exchange of patents
- § 1236 Section 1236 - Dealers in securities
- § 1237 Section 1237 - Real property subdivided for sale
- § 1238 Section 1238 - Repealed. Pub. L. 101–508, title XI , § 11801(a)(35), Nov. 5, 1990 , 104 Stat. 1388–521 ]
- § 1239 Section 1239 - Gain from sale of depreciable property between certain related taxpayers
- § 1240 Section 1240 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(139), Oct. 4, 1976 , 90 Stat. 1787 ]
- § 1241 Section 1241 - Cancellation of lease or distributor’s agreement
- § 1242 Section 1242 - Losses on small business investment company stock
- § 1243 Section 1243 - Loss of small business investment company
- § 1244 Section 1244 - Losses on small business stock
- § 1245 Section 1245 - Gain from dispositions of certain depreciable property
- § 1247 Section 1247 - Repealed. Pub. L. 108–357, title IV , § 413(a)(2), (3), Oct. 22, 2004 , 118 Stat. 1506 ]
- § 1248 Section 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249 Section 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250 Section 1250 - Gain from dispositions of certain depreciable realty
- § 1251 Section 1251 - Repealed. Pub. L. 98–369, div. A, title IV , § 492(a), July 18, 1984 , 98 Stat. 853 ]
- § 1252 Section 1252 - Gain from disposition of farm land
- § 1253 Section 1253 - Transfers of franchises, trademarks, and trade names
- § 1254 Section 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255 Section 1255 - Gain from disposition of section 126 property
- § 1256 Section 1256 - Section 1256 contracts marked to market
- § 1257 Section 1257 - Disposition of converted wetlands or highly erodible croplands
- § 1258 Section 1258 - Recharacterization of gain from certain financial transactions
- § 1259 Section 1259 - Constructive sales treatment for appreciated financial positions
- § 1260 Section 1260 - Gains from constructive ownership transactions
- § 1271 Section 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272 Section 1272 - Current inclusion in income of original issue discount
- § 1273 Section 1273 - Determination of amount of original issue discount
- § 1274 Section 1274 - Determination of issue price in the case of certain debt instruments issued for property
- § 1274A Section 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275 Section 1275 - Other definitions and special rules
- § 1276 Section 1276 - Disposition gain representing accrued market discount treated as ordinary income
- § 1277 Section 1277 - Deferral of interest deduction allocable to accrued market discount
- § 1278 Section 1278 - Definitions and special rules
- § 1281 Section 1281 - Current inclusion in income of discount on certain short-term obligations
- § 1282 Section 1282 - Deferral of interest deduction allocable to accrued discount
- § 1283 Section 1283 - Definitions and special rules
- § 1286 Section 1286 - Tax treatment of stripped bonds
- § 1287 Section 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form
- § 1288 Section 1288 - Treatment of original issue discount on tax-exempt obligations
- § 1291 Section 1291 - Interest on tax deferral
- § 1293 Section 1293 - Current taxation of income from qualified electing funds
- § 1294 Section 1294 - Election to extend time for payment of tax on undistributed earnings
- § 1295 Section 1295 - Qualified electing fund
- § 1296 Section 1296 - Election of mark to market for marketable stock
- § 1297 Section 1297 - Passive foreign investment company
- § 1298 Section 1298 - Special rules
- § 1301 Section 1301 - Averaging of farm income
- § 1311 Section 1311 - Correction of error
- § 1312 Section 1312 - Circumstances of adjustment
- § 1313 Section 1313 - Definitions
- § 1314 Section 1314 - Amount and method of adjustment
- § 1315 Section 1315 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(143), Oct. 4, 1976 , 90 Stat. 1788 ]
- § 1321 Section 1321 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(144), Oct. 4, 1976 , 90 Stat. 1788 ]
- § 1337 Section 1337 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(145)(A), Oct. 4, 1976 , 90 Stat. 1788 ]
- § 1341 Section 1341 - Computation of tax where taxpayer restores substantial amount held under claim of right
- § 1342 Section 1342 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(147), Oct. 4, 1976 , 90 Stat. 1788 ]
- § 1346 Section 1346 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(148), Oct. 4, 1976 , 90 Stat. 1788 ]
- § 1347 Section 1347 - Repealed. Pub. L. 94–455, title XIX , § 1951(b)(12)(A), Oct. 4, 1976 , 90 Stat. 1840 ]
- § 1348 Section 1348 - Repealed. Pub. L. 97–34, title I , § 101(c)(1), Aug. 13, 1981 , 95 Stat. 183 ]
- § 1351 Section 1351 - Treatment of recoveries of foreign expropriation losses
- § 1352 Section 1352 - Alternative tax on qualifying shipping activities
- § 1353 Section 1353 - Notional shipping income
- § 1354 Section 1354 - Alternative tax election; revocation; termination
- § 1355 Section 1355 - Definitions and special rules
- § 1356 Section 1356 - Qualifying shipping activities
- § 1357 Section 1357 - Items not subject to regular tax; depreciation; interest
- § 1358 Section 1358 - Allocation of credits, income, and deductions
- § 1359 Section 1359 - Disposition of qualifying vessels
- § 1361 Section 1361 - S corporation defined
- § 1362 Section 1362 - Election; revocation; termination
- § 1363 Section 1363 - Effect of election on corporation
- § 1366 Section 1366 - Pass-thru of items to shareholders
- § 1367 Section 1367 - Adjustments to basis of stock of shareholders, etc.
- § 1368 Section 1368 - Distributions
- § 1371 Section 1371 - Coordination with subchapter C
- § 1372 Section 1372 - Partnership rules to apply for fringe benefit purposes
- § 1373 Section 1373 - Foreign income
- § 1374 Section 1374 - Tax imposed on certain built-in gains
- § 1375 Section 1375 - Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1377 Section 1377 - Definitions and special rule
- § 1378 Section 1378 - Taxable year of S corporation
- § 1379 Section 1379 - Transitional rules on enactment
- § 1381 Section 1381 - Organizations to which part applies
- § 1382 Section 1382 - Taxable income of cooperatives
- § 1383 Section 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- § 1385 Section 1385 - Amounts includible in patron’s gross income
- § 1388 Section 1388 - Definitions; special rules
- § 1391 Section 1391 - Designation procedure
- § 1392 Section 1392 - Eligibility criteria
- § 1393 Section 1393 - Definitions and special rules
- § 1394 Section 1394 - Tax-exempt enterprise zone facility bonds
- § 1396 Section 1396 - Empowerment zone employment credit
- § 1397 Section 1397 - Other definitions and special rules
- § 1397A Section 1397A - Increase in expensing under section 179
- § 1397D Section 1397D - Qualified zone property defined
- § 1397B Section 1397B - Nonrecognition of gain on rollover of empowerment zone investments
- § 1397C Section 1397C - Enterprise zone business defined
- § 1397E Section 1397E - Credit to holders of qualified zone academy bonds
- § 1397F Section 1397F - Regulations
- § 1398 Section 1398 - Rules relating to individuals’ title 11 cases
- § 1399 Section 1399 - No separate taxable entities for partnerships, corporations, etc.
- § 1400 Section 1400 - Establishment of DC Zone
- § 1400A Section 1400A - Tax-exempt economic development bonds
- § 1400B Section 1400B - Zero percent capital gains rate
- § 1400C Section 1400C - First-time homebuyer credit for District of Columbia
- § 1400E Section 1400E - Designation of renewal communities
- § 1400F Section 1400F - Renewal community capital gain
- § 1400G Section 1400G - Renewal community business defined
- § 1400H Section 1400H - Renewal community employment credit
- § 1400I Section 1400I - Commercial revitalization deduction
- § 1400J Section 1400J - Increase in expensing under section 179
- § 1400L Section 1400L - Tax benefits for New York Liberty Zone
- § 1400M Section 1400M - Definitions
- § 1400N Section 1400N - Tax benefits for Gulf Opportunity Zone
- § 1400O Section 1400O - Education tax benefits
- § 1400P Section 1400P - Housing tax benefits
- § 1400Q Section 1400Q - Special rules for use of retirement funds
- § 1400R Section 1400R - Employment relief
- § 1400S Section 1400S - Additional tax relief provisions
- § 1400T Section 1400T - Special rules for mortgage revenue bonds