Title 26, Chapter 1
Internal Revenue Code — 710 active sections, 140 inactive
Sections in this chapter
- § 1Designation
- § 2Special rules for capital gains invested in opportunity zones
- § 3Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A) , Mar. 23, 2018 , 132 Stat. 1211 ]Repealed
- § 4Repealed. Pub. L. 94–455, title V, § 501(b)(1) , Oct. 4, 1976 , 90 Stat. 1558 ]Repealed
- § 5Cross references relating to tax on individuals
- § 11Tax imposed
- § 12Cross references relating to tax on corporations
- § 15Effect of changes
- § 21Expenses for household and dependent care services necessary for gainful employment
- § 22Credit for the elderly and the permanently and totally disabled
- § 23Adoption expenses
- § 24Child tax credit
- § 25Interest on certain home mortgages
- § 25AAmerican Opportunity and Lifetime Learning credits
- § 25BElective deferrals and IRA contributions by certain individuals
- § 25CNonbusiness energy property
- § 25DResidential energy efficient property
- § 26Limitation based on tax liability; definition of tax liability
- § 27Taxes of foreign countries and possessions of the United States
- § 28Renumbered § 45C]Renumbered
- § 29Renumbered § 45K]Renumbered
- § 30Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]Repealed
- § 30ARepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B) , Mar. 23, 2018 , 132 Stat. 1206 ]Repealed
- § 30BAlternative motor vehicle credit
- § 30CAlternative fuel vehicle refueling property credit
- § 30DNew qualified plug-in electric drive motor vehicles
- § 31Tax withheld on wages
- § 32Earned income
- § 33Tax withheld at source on nonresident aliens and foreign corporations
- § 34Certain uses of gasoline and special fuels
- § 35Health insurance costs of eligible individuals
- § 36First-time homebuyer credit
- § 36ARepealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]Repealed
- § 36BRefundable credit for coverage under a qualified health plan
- § 36CRenumbered § 23]Renumbered
- § 37Overpayments of tax
- § 38General business credit
- § 39Carryback and carryforward of unused credits
- § 40Alcohol, etc., used as fuel
- § 40ABiodiesel and renewable diesel used as fuel
- § 41Credit for increasing research activities
- § 42Low-income housing credit
- § 43Enhanced oil recovery credit
- § 44Expenditures to provide access to disabled individuals
- § 44ARenumbered § 21]Renumbered
- § 44BRepealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1) , July 18, 1984 , 98 Stat. 833 ]Repealed
- § 44CRenumbered § 23]Renumbered
- § 44DRenumbered § 29]Renumbered
- § 44ERenumbered § 40]Renumbered
- § 44FRenumbered § 30]Renumbered
- § 44GRenumbered § 41]Renumbered
- § 44HRenumbered § 45C]Renumbered
- § 45Electricity produced from certain renewable resources, etc.
- § 45AIndian employment credit
- § 45BCredit for portion of employer social security taxes paid with respect to employee cash tips
- § 45CClinical testing expenses for certain drugs for rare diseases or conditions
- § 45DNew markets tax credit
- § 45ESmall employer pension plan startup costs
- § 45FEmployer-provided child care credit
- § 45GRailroad track maintenance credit
- § 45HCredit for production of low sulfur diesel fuel
- § 45ICredit for producing oil and gas from marginal wells
- § 45JCredit for production from advanced nuclear power facilities
- § 45KCredit for producing fuel from a nonconventional source
- § 45LNew energy efficient home credit
- § 45MRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(2)(A) , Mar. 23, 2018 , 132 Stat. 1208 ]Repealed
- § 45NMine rescue team training credit
- § 45OAgricultural chemicals security credit
- § 45PEmployer wage credit for employees who are active duty members of the uniformed services
- § 45QCredit for carbon oxide sequestration
- § 45REmployee health insurance expenses of small employers
- § 45SEmployer credit for paid family and medical leave
- § 45TAuto-enrollment option for retirement savings options provided by small employers
- § 46Amount of credit
- § 47Rehabilitation credit
- § 48Energy credit
- § 48AQualifying advanced coal project credit
- § 48BQualifying gasification project credit
- § 48CQualifying advanced energy project credit
- § 48DRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(3)(A) , Mar. 23, 2018 , 132 Stat. 1209 ]Repealed
- § 49At-risk rules
- § 50Other special rules
- § 50BRepealed. Pub. L. 98–369, div. A, title IV, § 474(m)(2) , July 18, 1984 , 98 Stat. 833 ]Repealed
- § 51Amount of credit
- § 51ARepealed. Pub. L. 109–432, div. A, title I, § 105(e)(4)(A) , Dec. 20, 2006 , 120 Stat. 2937 ]Repealed
- § 52Special rules
- § 53Credit for prior year minimum tax liability
- § 54Repealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]Repealed
- § 54AARepealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]Repealed
- § 54FRepealed. Pub. L. 115–97, title I, § 13404(a) , Dec. 22, 2017 , 131 Stat. 2138 ]Repealed
- § 55Alternative minimum tax imposed
- § 56Adjustments in computing alternative minimum taxable income
- § 57Items of tax preference
- § 58Denial of certain losses
- § 59Other definitions and special rules
- § 59ATax on base erosion payments of taxpayers with substantial gross receipts
- § 59BRepealed. Pub. L. 101–234, title I, § 102(a) , Dec. 13, 1989 , 103 Stat. 1980 ]Repealed
- § 61Gross income defined
- § 62Adjusted gross income defined
- § 63Taxable income defined
- § 64Ordinary income defined
- § 65Ordinary loss defined
- § 66Treatment of community income
- § 672-percent floor on miscellaneous itemized deductions
- § 68Overall limitation on itemized deductions
- § 71Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]Repealed
- § 72Annuities; certain proceeds of endowment and life insurance contracts
- § 73Services of child
- § 74Prizes and awards
- § 75Dealers in tax-exempt securities
- § 76Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14) , Oct. 4, 1976 , 90 Stat. 1765 ]Repealed
- § 77Commodity credit loans
- § 78Gross up for deemed paid foreign tax credit
- § 79Group-term life insurance purchased for employees
- § 80Restoration of value of certain securities
- § 81Repealed. Pub. L. 100–203, title X, § 10201(b)(1) , Dec. 22, 1987 , 101 Stat. 1330–387 ]Repealed
- § 82Reimbursement of moving expenses
- § 83Property transferred in connection with performance of services
- § 84Transfer of appreciated property to political organizations
- § 85Unemployment compensation
- § 86Social security and tier 1 railroad retirement benefits
- § 87Alcohol and biodiesel fuels credits
- § 88Certain amounts with respect to nuclear decommissioning costs
- § 89Repealed. Pub. L. 101–140, title II, § 202(a) , Nov. 8, 1989 , 103 Stat. 830 ]Repealed
- § 90Illegal Federal irrigation subsidies
- § 91Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
- § 101Certain death benefits
- § 102Gifts and inheritances
- § 103Interest on State and local bonds
- § 103ARepealed. Pub. L. 99–514, title XIII, § 1301(j)(1) , Oct. 22, 1986 , 100 Stat. 2657 ]Repealed
- § 104Compensation for injuries or sickness
- § 105Amounts received under accident and health plans
- § 106Contributions by employer to accident and health plans
- § 107Rental value of parsonages
- § 108Income from discharge of indebtedness
- § 109Improvements by lessee on lessor’s property
- § 110Qualified lessee construction allowances for short-term leases
- § 111Recovery of tax benefit items
- § 112Certain combat zone compensation of members of the Armed Forces
- § 113Repealed. Pub. L. 101–508, title XI, § 11801(a)(7) , Nov. 5, 1990 , 104 Stat. 1388–520 ]Repealed
- § 114Repealed. Pub. L. 108–357, title I, § 101(a) , Oct. 22, 2004 , 118 Stat. 1423 ]Repealed
- § 115Income of States, municipalities, etc.
- § 116Repealed. Pub. L. 99–514, title VI, § 612(a) , Oct. 22, 1986 , 100 Stat. 2250 ]Repealed
- § 117Qualified scholarships
- § 118Contributions to the capital of a corporation
- § 119Meals or lodging furnished for the convenience of the employer
- § 120Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A) , Dec. 19, 2014 , 128 Stat. 4039 ]Repealed
- § 121Exclusion of gain from sale of principal residence
- § 122Certain reduced uniformed services retirement pay
- § 123Amounts received under insurance contracts for certain living expenses
- § 124Repealed. Pub. L. 101–508, title XI, § 11801(a)(9) , Nov. 5, 1990 , 104 Stat. 1388–520 ]Repealed
- § 125Cafeteria plans
- § 126Certain cost-sharing payments
- § 127Educational assistance programs
- § 128Repealed. Pub. L. 101–508, title XI, § 11801(a)(10) , Nov. 5, 1990 , 104 Stat. 1388–520 ]Repealed
- § 129Dependent care assistance programs
- § 130Certain personal injury liability assignments
- § 131Certain foster care payments
- § 132Certain fringe benefits
- § 133Repealed. Pub. L. 104–188, title I, § 1602(a) , Aug. 20, 1996 , 110 Stat. 1833 ]Repealed
- § 134Certain military benefits
- § 135Income from United States savings bonds used to pay higher education tuition and fees
- § 136Energy conservation subsidies provided by public utilities
- § 137Adoption assistance programs
- § 138Medicare Advantage MSA
- § 139Disaster relief payments
- § 139AFederal subsidies for prescription drug plans
- § 139BBenefits provided to volunteer firefighters and emergency medical responders
- § 139CRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(C) , Mar. 23, 2018 , 132 Stat. 1212 ]Repealed
- § 139DIndian health care benefits
- § 139EIndian general welfare benefits
- § 139FCertain amounts received by wrongfully incarcerated individuals
- § 139GAssignments to Alaska Native Settlement Trusts
- § 139HInterest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 140Cross references to other Acts
- § 141Private activity bond; qualified bond
- § 142Exempt facility bond
- § 143Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- § 144Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 145Qualified 501(c)(3) bond
- § 146Volume cap
- § 147Other requirements applicable to certain private activity bonds
- § 148Arbitrage
- § 149Bonds must be registered to be tax exempt; other requirements
- § 150Definitions and special rules
- § 151Allowance of deductions for personal exemptions
- § 152Dependent defined
- § 153Cross references
- § 161Allowance of deductions
- § 162Trade or business expenses
- § 163Interest
- § 164Taxes
- § 165Losses
- § 166Bad debts
- § 167Depreciation
- § 168Accelerated cost recovery system
- § 169Amortization of pollution control facilities
- § 170Charitable, etc., contributions and gifts
- § 171Amortizable bond premium
- § 172Net operating loss deduction
- § 173Circulation expenditures
- § 174Research and experimental expenditures
- § 175Soil and water conservation expenditures; endangered species recovery expenditures
- § 176Payments with respect to employees of certain foreign corporations
- § 177Repealed. Pub. L. 99–514, title II, § 241(a) , Oct. 22, 1986 , 100 Stat. 2181 ]Repealed
- § 178Amortization of cost of acquiring a lease
- § 179Election to expense certain depreciable business assets
- § 179ARepealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A) , Dec. 19, 2014 , 128 Stat. 4042 ]Repealed
- § 179BDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179CElection to expense certain refineries
- § 179DEnergy efficient commercial buildings deduction
- § 179EElection to expense advanced mine safety equipment
- § 180Expenditures by farmers for fertilizer, etc.
- § 181Treatment of certain qualified film and television and live theatrical productions
- § 182Repealed. Pub. L. 99–514, title IV, § 402(a) , Oct. 22, 1986 , 100 Stat. 2221 ]Repealed
- § 183Activities not engaged in for profit
- § 184Repealed. Pub. L. 101–508, title XI, § 11801(a)(12) , Nov. 5, 1990 , 104 Stat. 1388–520 ]Repealed
- § 185Repealed. Pub. L. 99–514, title II, § 242(a) , Oct. 22, 1986 , 100 Stat. 2181 ]Repealed
- § 186Recoveries of damages for antitrust violations, etc.
- § 187Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31) , Oct. 4, 1976 , 90 Stat. 1769 ]Repealed
- § 188Repealed. Pub. L. 101–508, title XI, § 11801(a)(13) , Nov. 5, 1990 , 104 Stat. 1388–520 ]Repealed
- § 189Repealed. Pub. L. 99–514, title VIII, § 803(b)(1) , Oct. 22, 1986 , 100 Stat. 2355 ]Repealed
- § 190Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 191Repealed. Pub. L. 97–34, title II, § 212(d)(1) , Aug. 13, 1981 , 95 Stat. 239 ]Repealed
- § 192Contributions to black lung benefit trust
- § 193Tertiary injectants
- § 194Treatment of reforestation expenditures
- § 194AContributions to employer liability trusts
- § 195Start-up expenditures
- § 196Deduction for certain unused business credits
- § 197Amortization of goodwill and certain other intangibles
- § 198Expensing of environmental remediation costs
- § 198ARepealed. Pub. L. 113–295, div. A, title II, § 221(a)(35) , Dec. 19, 2014 , 128 Stat. 4042 ]Repealed
- § 199Repealed. Pub. L. 115–97, title I, § 13305(a) , Dec. 22, 2017 , 131 Stat. 2126 ]Repealed
- § 199AQualified business income
- § 211Allowance of deductions
- § 212Expenses for production of income
- § 213Medical, dental, etc., expenses
- § 214Repealed. Pub. L. 94–455, title V, § 504(b)(1) , Oct. 4, 1976 , 90 Stat. 1565 ]Repealed
- § 215Repealed. Pub. L. 115–97, title I, § 11051(a) , Dec. 22, 2017 , 131 Stat. 2089 ]Repealed
- § 216Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- § 217Moving expenses
- § 218Repealed. Pub. L. 95–600, title I, § 113(a)(1) , Nov. 6, 1978 , 92 Stat. 2778 ]Repealed
- § 219Retirement savings
- § 220Archer MSAs
- § 221Interest on education loans
- § 222Qualified tuition and related expenses
- § 223Health savings accounts
- § 224Cross reference
- § 241Allowance of special deductions
- § 242Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33) , Oct. 4, 1976 , 90 Stat. 1769 ]Repealed
- § 243Dividends received by corporations
- § 244Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A) , Dec. 19, 2014 , 128 Stat. 4043 ]Repealed
- § 245Dividends received from certain foreign corporations
- § 245ADeduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- § 246Rules applying to deductions for dividends received
- § 246ADividends received deduction reduced where portfolio stock is debt financed
- § 247Contributions to Alaska Native Settlement Trusts
- § 248Organizational expenditures
- § 249Limitation on deduction of bond premium on repurchase
- § 250Foreign-derived intangible income and global intangible low-taxed income
- § 261General rule for disallowance of deductions
- § 262Personal, living, and family expenses
- § 263Capital expenditures
- § 263ACapitalization and inclusion in inventory costs of certain expenses
- § 264Certain amounts paid in connection with insurance contracts
- § 265Expenses and interest relating to tax-exempt income
- § 266Carrying charges
- § 267Losses, expenses, and interest with respect to transactions between related taxpayers
- § 267ACertain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- § 268Sale of land with unharvested crop
- § 269Acquisitions made to evade or avoid income tax
- § 269APersonal service corporations formed or availed of to avoid or evade income tax
- § 269BStapled entities
- § 270Repealed. Pub. L. 91–172, title II, § 213(b) , Dec. 30, 1969 , 83 Stat. 572 ]Repealed
- § 271Debts owed by political parties, etc.
- § 272Disposal of coal or domestic iron ore
- § 273Holders of life or terminable interest
- § 274Disallowance of certain entertainment, etc., expenses
- § 275Certain taxes
- § 276Certain indirect contributions to political parties
- § 277Deductions incurred by certain membership organizations in transactions with members
- § 278Repealed. Pub. L. 99–514, title VIII, § 803(b)(6) , Oct. 22, 1986 , 100 Stat. 2356 ]Repealed
- § 279Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- § 280Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A) , Oct. 22, 1986 , 100 Stat. 2355 ]Repealed
- § 280ADisallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- § 280BDemolition of structures
- § 280CCertain expenses for which credits are allowable
- § 280DRepealed. Pub. L. 100–418, title I, § 1941(b)(4)(A) , Aug. 23, 1988 , 102 Stat. 1324 ]Repealed
- § 280EExpenditures in connection with the illegal sale of drugs
- § 280FLimitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- § 280GGolden parachute payments
- § 280HLimitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- § 281Terminal railroad corporations and their shareholders
- § 291Special rules relating to corporate preference items
- § 301Distributions of property
- § 302Distributions in redemption of stock
- § 303Distributions in redemption of stock to pay death taxes
- § 304Redemption through use of related corporations
- § 305Distributions of stock and stock rights
- § 306Dispositions of certain stock
- § 307Basis of stock and stock rights acquired in distributions
- § 311Taxability of corporation on distribution
- § 312Effect on earnings and profits
- § 316Dividend defined
- § 317Other definitions
- § 318Constructive ownership of stock
- § 331Gain or loss to shareholder in corporate liquidations
- § 332Complete liquidations of subsidiaries
- § 333Repealed. Pub. L. 99–514, title VI, § 631(e)(3) , Oct. 22, 1986 , 100 Stat. 2273 ]Repealed
- § 334Basis of property received in liquidations
- § 336Gain or loss recognized on property distributed in complete liquidation
- § 337Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- § 338Certain stock purchases treated as asset acquisitions
- § 341Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A) , May 28, 2003 , 117 Stat. 763 ]Repealed
- § 342Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47) , Oct. 4, 1976 , 90 Stat. 1772 ]Repealed
- § 346Definition and special rule
- § 351Transfer to corporation controlled by transferor
- § 354Exchanges of stock and securities in certain reorganizations
- § 355Distribution of stock and securities of a controlled corporation
- § 356Receipt of additional consideration
- § 357Assumption of liability
- § 358Basis to distributees
- § 361Nonrecognition of gain or loss to corporations; treatment of distributions
- § 362Basis to corporations
- § 363Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49) , Oct. 4, 1976 , 90 Stat. 1773 ]Repealed
- § 367Foreign corporations
- § 368Definitions relating to corporate reorganizations
- § 372Repealed. Pub. L. 101–508, title XI, § 11801(a)(19) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 373Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52) , Oct. 4, 1976 , 90 Stat. 1773 ]Repealed
- § 374Repealed. Pub. L. 101–508, title XI, § 11801(a)(19) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 381Carryovers in certain corporate acquisitions
- § 382Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- § 383Special limitations on certain excess credits, etc.
- § 384Limitation on use of preacquisition losses to offset built-in gains
- § 385Treatment of certain interests in corporations as stock or indebtedness
- § 386Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A) , Nov. 10, 1988 , 102 Stat. 3401 ]Repealed
- § 395Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55) , Oct. 4, 1976 , 90 Stat. 1773 ]Repealed
- § 401Qualified pension, profit-sharing, and stock bonus plans
- § 402Taxability of beneficiary of employees’ trust
- § 402AOptional treatment of elective deferrals as Roth contributions
- § 403Taxation of employee annuities
- § 404Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
- § 404ADeduction for certain foreign deferred compensation plans
- § 405Repealed. Pub. L. 98–369, div. A, title IV, § 491(a) , July 18, 1984 , 98 Stat. 848 ]Repealed
- § 406Employees of foreign affiliates covered by section 3121(l) agreements
- § 407Certain employees of domestic subsidiaries engaged in business outside the United States
- § 408Individual retirement accounts
- § 408ARoth IRAs
- § 409Qualifications for tax credit employee stock ownership plans
- § 409AInclusion in gross income of deferred compensation under nonqualified deferred compensation plans
- § 410Minimum participation standards
- § 411Minimum vesting standards
- § 412Minimum funding standards
- § 413Collectively bargained plans, etc.
- § 414Definitions and special rules
- § 415Limitations on benefits and contribution under qualified plans
- § 416Special rules for top-heavy plans
- § 417Definitions and special rules for purposes of minimum survivor annuity requirements
- § 418DRepealed. Pub. L. 113–235, div. O, title I, § 108(b)(1) , Dec. 16, 2014 , 128 Stat. 2787 ]Repealed
- § 418EInsolvent plans
- § 419Treatment of funded welfare benefit plans
- § 419AQualified asset account; limitation on additions to account
- § 420Transfers of excess pension assets to retiree health accounts
- § 421General rules
- § 422Incentive stock options
- § 422ARenumbered § 422]Renumbered
- § 423Employee stock purchase plans
- § 424Definitions and special rules
- § 425Renumbered § 424]Renumbered
- § 430Minimum funding standards for single-employer defined benefit pension plans
- § 431Minimum funding standards for multiemployer plans
- § 432Additional funding rules for multiemployer plans in endangered status or critical status
- § 433Minimum funding standards for CSEC plans
- § 436Funding-based limits on benefits and benefit accruals under single-employer plans
- § 441Period for computation of taxable income
- § 442Change of annual accounting period
- § 443Returns for a period of less than 12 months
- § 444Election of taxable year other than required taxable year
- § 446General rule for methods of accounting
- § 447Method of accounting for corporations engaged in farming
- § 448Limitation on use of cash method of accounting
- § 451General rule for taxable year of inclusion
- § 452Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134 ]Repealed
- § 453Installment method
- § 453ASpecial rules for nondealers
- § 453BGain or loss on disposition of installment obligations
- § 453CRepealed. Pub. L. 100–203, title X, § 10202(a)(1) , Dec. 22, 1987 , 101 Stat. 1330–388 ]Repealed
- § 454Obligations issued at discount
- § 455Prepaid subscription income
- § 456Prepaid dues income of certain membership organizations
- § 457Deferred compensation plans of State and local governments and tax-exempt organizations
- § 457ANonqualified deferred compensation from certain tax indifferent parties
- § 458Magazines, paperbacks, and records returned after the close of the taxable year
- § 460Special rules for long-term contracts
- § 461General rule for taxable year of deduction
- § 462Repealed. June 15, 1955, ch. 143, § 1(b) , 69 Stat. 134 ]Repealed
- § 463Repealed. Pub. L. 100–203, title X, § 10201(a) , Dec. 22, 1987 , 101 Stat. 1330–387 ]Repealed
- § 464Limitations on deductions for certain farming expenses
- § 465Deductions limited to amount at risk
- § 466Repealed. Pub. L. 99–514, title VIII, § 823(a) , Oct. 22, 1986 , 100 Stat. 2373 ]Repealed
- § 467Certain payments for the use of property or services
- § 468Special rules for mining and solid waste reclamation and closing costs
- § 468ASpecial rules for nuclear decommissioning costs
- § 468BSpecial rules for designated settlement funds
- § 469Passive activity losses and credits limited
- § 470Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 471General rule for inventories
- § 472Last-in, first-out inventories
- § 473Qualified liquidations of LIFO inventories
- § 474Simplified dollar-value LIFO method for certain small businesses
- § 475Mark to market accounting method for dealers in securities
- § 481Adjustments required by changes in method of accounting
- § 482Allocation of income and deductions among taxpayers
- § 483Interest on certain deferred payments
- § 501Exemption from tax on corporations, certain trusts, etc.
- § 502Feeder organizations
- § 503Requirements for exemption
- § 504Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- § 505Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- § 506Organizations required to notify Secretary of intent to operate under 501(c)(4)
- § 507Termination of private foundation status
- § 508Special rules with respect to section 501(c)(3) organizations
- § 509Private foundation defined
- § 511Imposition of tax on unrelated business income of charitable, etc., organizations
- § 512Unrelated business taxable income
- § 513Unrelated trade or business
- § 514Unrelated debt-financed income
- § 515Taxes of foreign countries and possessions of the United States
- § 521Exemption of farmers’ cooperatives from tax
- § 522Repealed. Pub. L. 87–834, § 17(b)(2) , Oct. 16, 1962 , 76 Stat. 1051 ]Repealed
- § 526Shipowners’ protection and indemnity associations
- § 527Political organizations
- § 528Certain homeowners associations
- § 529Qualified tuition programs
- § 529AQualified ABLE programs
- § 530Coverdell education savings accounts
- § 531Imposition of accumulated earnings tax
- § 532Corporations subject to accumulated earnings tax
- § 533Evidence of purpose to avoid income tax
- § 534Burden of proof
- § 535Accumulated taxable income
- § 536Income not placed on annual basis
- § 537Reasonable needs of the business
- § 541Imposition of personal holding company tax
- § 542Definition of personal holding company
- § 543Personal holding company income
- § 544Rules for determining stock ownership
- § 545Undistributed personal holding company income
- § 546Income not placed on annual basis
- § 547Deduction for deficiency dividends
- § 558Repealed. Pub. L. 108–357, title IV, § 413(a)(1) , Oct. 22, 2004 , 118 Stat. 1506 ]Repealed
- § 561Definition of deduction for dividends paid
- § 562Rules applicable in determining dividends eligible for dividends paid deduction
- § 563Rules relating to dividends paid after close of taxable year
- § 564Dividend carryover
- § 565Consent dividends
- § 581Definition of bank
- § 582Bad debts, losses, and gains with respect to securities held by financial institutions
- § 583Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82) , Oct. 4, 1976 , 90 Stat. 1778 ]Repealed
- § 584Common trust funds
- § 585Reserves for losses on loans of banks
- § 586Repealed. Pub. L. 99–514, title IX, § 901(c) , Oct. 22, 1986 , 100 Stat. 2378 ]Repealed
- § 591Deduction for dividends paid on deposits
- § 592Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83) , Oct. 4, 1976 , 90 Stat. 1778 ]Repealed
- § 593Reserves for losses on loans
- § 594Alternative tax for mutual savings banks conducting life insurance business
- § 596Repealed. Pub. L. 104–188, title I, § 1616(b)(8) , (9), Aug. 20, 1996 , 110 Stat. 1857 ]Repealed
- § 597Treatment of transactions in which Federal financial assistance provided
- § 601Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85) , Oct. 4, 1976 , 90 Stat. 1778 ]Repealed
- § 611Allowance of deduction for depletion
- § 612Basis for cost depletion
- § 613Percentage depletion
- § 613ALimitations on percentage depletion in case of oil and gas wells
- § 614Definition of property
- § 615Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88) , Oct. 4, 1976 , 90 Stat. 1779 ]Repealed
- § 616Development expenditures
- § 617Deduction and recapture of certain mining exploration expenditures
- § 621Repealed. Pub. L. 101–508, title XI, § 11801(a)(28) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 631Gain or loss in the case of timber, coal, or domestic iron ore
- § 632Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90) , Oct. 4, 1976 , 90 Stat. 1779 ]Repealed
- § 636Income tax treatment of mineral production payments
- § 638Continental shelf areas
- § 641Imposition of tax
- § 642Special rules for credits and deductions
- § 643Definitions applicable to subparts A, B, C, and D
- § 644Taxable year of trusts
- § 645Certain revocable trusts treated as part of estate
- § 646Tax treatment of electing Alaska Native Settlement Trusts
- § 651Deduction for trusts distributing current income only
- § 652Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
- § 661Deduction for estates and trusts accumulating income or distributing corpus
- § 662Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 663Special rules applicable to sections 661 and 662
- § 664Charitable remainder trusts
- § 665Definitions applicable to subpart D
- § 666Accumulation distribution allocated to preceding years
- § 667Treatment of amounts deemed distributed by trust in preceding years
- § 668Interest charge on accumulation distributions from foreign trusts
- § 669Repealed. Pub. L. 94–455, title VII, § 701(d)(1) , Oct. 4, 1976 , 90 Stat. 1578 ]Repealed
- § 671Trust income, deductions, and credits attributable to grantors and others as substantial owners
- § 672Definitions and rules
- § 673Reversionary interests
- § 674Power to control beneficial enjoyment
- § 675Administrative powers
- § 676Power to revoke
- § 677Income for benefit of grantor
- § 678Person other than grantor treated as substantial owner
- § 679Foreign trusts having one or more United States beneficiaries
- § 681Limitation on charitable deduction
- § 682Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C) , Dec. 22, 2017 , 131 Stat. 2089 ]Repealed
- § 683Use of trust as an exchange fund
- § 684Recognition of gain on certain transfers to certain foreign trusts and estates
- § 685Treatment of funeral trusts
- § 691Recipients of income in respect of decedents
- § 692Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- § 701Partners, not partnership, subject to tax
- § 702Income and credits of partner
- § 703Partnership computations
- § 704Partner’s distributive share
- § 705Determination of basis of partner’s interest
- § 706Taxable years of partner and partnership
- § 707Transactions between partner and partnership
- § 708Continuation of partnership
- § 709Treatment of organization and syndication fees
- § 721Nonrecognition of gain or loss on contribution
- § 722Basis of contributing partner’s interest
- § 723Basis of property contributed to partnership
- § 724Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
- § 731Extent of recognition of gain or loss on distribution
- § 732Basis of distributed property other than money
- § 733Basis of distributee partner’s interest
- § 734Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- § 735Character of gain or loss on disposition of distributed property
- § 736Payments to a retiring partner or a deceased partner’s successor in interest
- § 737Recognition of precontribution gain in case of certain distributions to contributing partner
- § 741Recognition and character of gain or loss on sale or exchange
- § 742Basis of transferee partner’s interest
- § 743Special rules where section 754 election or substantial built-in loss
- § 751Unrealized receivables and inventory items
- § 752Treatment of certain liabilities
- § 753Partner receiving income in respect of decedent
- § 754Manner of electing optional adjustment to basis of partnership property
- § 755Rules for allocation of basis
- § 761Terms defined
- § 777Repealed. Pub. L. 114–74, title XI, § 1101(b)(1) , Nov. 2, 2015 , 129 Stat. 625 ]Repealed
- § 801Tax imposed
- § 803Life insurance gross income
- § 804Life insurance deductions
- § 805General deductions
- § 806Repealed. Pub. L. 115–97, title I, § 13512(a) , Dec. 22, 2017 , 131 Stat. 2142 ]Repealed
- § 807Rules for certain reserves
- § 808Policyholder dividends deduction
- § 809Repealed. Pub. L. 108–218, title II, § 205(a) , Apr. 10, 2004 , 118 Stat. 610 ]Repealed
- § 810Repealed. Pub. L. 115–97, title I, § 13511(b)(1) , Dec. 22, 2017 , 131 Stat. 2142 ]Repealed
- § 811Accounting provisions
- § 812Definition of company’s share and policyholder’s share
- § 813Repealed. Pub. L. 100–203, title X, § 10242(c)(1) , Dec. 22, 1987 , 101 Stat. 1330–423 ]Repealed
- § 814Contiguous country branches of domestic life insurance companies
- § 815Repealed. Pub. L. 115–97, title I, § 13514(a) , Dec. 22, 2017 , 131 Stat. 2143 ]Repealed
- § 816Life insurance company defined
- § 817Treatment of variable contracts
- § 817ASpecial rules for modified guaranteed contracts
- § 818Other definitions and special rules
- § 831Tax on insurance companies other than life insurance companies
- § 832Insurance company taxable income
- § 833Treatment of Blue Cross and Blue Shield organizations, etc.
- § 834Determination of taxable investment income
- § 835Election by reciprocal
- § 841Credit for foreign taxes
- § 842Foreign companies carrying on insurance business
- § 843Annual accounting period
- § 844Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A) , Dec. 22, 2017 , 131 Stat. 2142 ]Repealed
- § 845Certain reinsurance agreements
- § 846Discounted unpaid losses defined
- § 847Repealed. Pub. L. 115–97, title I, § 13516(a) , Dec. 22, 2017 , 131 Stat. 2144 ]Repealed
- § 848Capitalization of certain policy acquisition expenses
- § 851Definition of regulated investment company
- § 852Taxation of regulated investment companies and their shareholders
- § 853Foreign tax credit allowed to shareholders
- § 853ACredits from tax credit bonds allowed to shareholders
- § 854Limitations applicable to dividends received from regulated investment company
- § 855Dividends paid by regulated investment company after close of taxable year
- § 856Definition of real estate investment trust
- § 857Taxation of real estate investment trusts and their beneficiaries
- § 858Dividends paid by real estate investment trust after close of taxable year
- § 859Adoption of annual accounting period
- § 860Deduction for deficiency dividends
- § 860ATaxation of REMIC’s
- § 860BTaxation of holders of regular interests
- § 860CTaxation of residual interests
- § 860DREMIC defined
- § 860ETreatment of income in excess of daily accruals on residual interests
- § 860FOther rules
- § 860GOther definitions and special rules
- § 860LRepealed. Pub. L. 108–357, title VIII, § 835(a) , Oct. 22, 2004 , 118 Stat. 1593 ]Repealed
- § 861Income from sources within the United States
- § 862Income from sources without the United States
- § 863Special rules for determining source
- § 864Definitions and special rules
- § 865Source rules for personal property sales
- § 871Tax on nonresident alien individuals
- § 872Gross income
- § 873Deductions
- § 874Allowance of deductions and credits
- § 875Partnerships; beneficiaries of estates and trusts
- § 876Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
- § 877Expatriation to avoid tax
- § 877ATax responsibilities of expatriation
- § 878Foreign educational, charitable, and certain other exempt organizations
- § 879Tax treatment of certain community income in the case of nonresident alien individuals
- § 881Tax on income of foreign corporations not connected with United States business
- § 882Tax on income of foreign corporations connected with United States business
- § 883Exclusions from gross income
- § 884Branch profits tax
- § 885Cross references
- § 887Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
- § 891Doubling of rates of tax on citizens and corporations of certain foreign countries
- § 892Income of foreign governments and of international organizations
- § 893Compensation of employees of foreign governments or international organizations
- § 894Income affected by treaty
- § 895Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
- § 896Adjustment of tax on nationals, residents, and corporations of certain foreign countries
- § 897Disposition of investment in United States real property
- § 898Taxable year of certain foreign corporations
- § 901Taxes of foreign countries and of possessions of United States
- § 902Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]Repealed
- § 903Credit for taxes in lieu of income, etc., taxes
- § 904Limitation on credit
- § 905Applicable rules
- § 906Nonresident alien individuals and foreign corporations
- § 907Special rules in case of foreign oil and gas income
- § 908Reduction of credit for participation in or cooperation with an international boycott
- § 909Suspension of taxes and credits until related income taken into account
- § 911Citizens or residents of the United States living abroad
- § 912Exemption for certain allowances
- § 913Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]Repealed
- § 927Repealed. Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ]Repealed
- § 931Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 932Coordination of United States and Virgin Islands income taxes
- § 933Income from sources within Puerto Rico
- § 934Limitation on reduction in income tax liability incurred to the Virgin Islands
- § 934ARepealed. Pub. L. 99–514, title XII, § 1275(c)(3) , Oct. 22, 1986 , 100 Stat. 2599 ]Repealed
- § 935Repealed. Pub. L. 99–514, title XII, § 1272(d)(2) , Oct. 22, 1986 , 100 Stat. 2594 ]Repealed
- § 936Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C) , Mar. 23, 2018 , 132 Stat. 1206 ]Repealed
- § 937Residence and source rules involving possessions
- § 943Repealed. Pub. L. 108–357, title I, § 101(b)(1) , Oct. 22, 2004 , 118 Stat. 1423 ]Repealed
- § 951Amounts included in gross income of United States shareholders
- § 951AGlobal intangible low-taxed income included in gross income of United States shareholders
- § 952Subpart F income defined
- § 953Insurance income
- § 954Foreign base company income
- § 955Repealed. Pub. L. 115–97, title I, § 14212(a) , Dec. 22, 2017 , 131 Stat. 2217 ]Repealed
- § 956Investment of earnings in United States property
- § 956ARepealed. Pub. L. 104–188, title I, § 1501(a)(2) , Aug. 20, 1996 , 110 Stat. 1825 ]Repealed
- § 957Controlled foreign corporations; United States persons
- § 958Rules for determining stock ownership
- § 959Exclusion from gross income of previously taxed earnings and profits
- § 960Deemed paid credit for subpart F inclusions
- § 961Adjustments to basis of stock in controlled foreign corporations and of other property
- § 962Election by individuals to be subject to tax at corporate rates
- § 963Repealed. Pub. L. 94–12, title VI, § 602(a)(1) , Mar. 29, 1975 , 89 Stat. 58 ]Repealed
- § 964Miscellaneous provisions
- § 965Treatment of deferred foreign income upon transition to participation exemption system of taxation
- § 970Reduction of subpart F income of export trade corporations
- § 971Definitions
- § 972Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120) , Oct. 4, 1976 , 90 Stat. 1784 ]Repealed
- § 981Repealed. Pub. L. 94–455, title X, § 1012(b)(2) , Oct. 4, 1976 , 90 Stat. 1614 ]Repealed
- § 982Admissibility of documentation maintained in foreign countries
- § 985Functional currency
- § 986Determination of foreign taxes and foreign corporation’s earnings and profits
- § 987Branch transactions
- § 988Treatment of certain foreign currency transactions
- § 989Other definitions and special rules
- § 991Taxation of a domestic international sales corporation
- § 992Requirements of a domestic international sales corporation
- § 993Definitions and special rules
- § 994Inter-company pricing rules
- § 995Taxation of DISC income to shareholders
- § 996Rules for allocation in the case of distributions and losses
- § 997Special subchapter C rules
- § 999Reports by taxpayers; determinations
- § 1000Reserved]Reserved
- § 1001Determination of amount of and recognition of gain or loss
- § 1002Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i) , Oct. 4, 1976 , 90 Stat. 1799 ]Repealed
- § 1011Adjusted basis for determining gain or loss
- § 1012Basis of property—cost
- § 1013Basis of property included in inventory
- § 1014Basis of property acquired from a decedent
- § 1015Basis of property acquired by gifts and transfers in trust
- § 1016Adjustments to basis
- § 1017Discharge of indebtedness
- § 1018Repealed. Pub. L. 96–589, § 6(h)(1) , Dec. 24, 1980 , 94 Stat. 3410 ]Repealed
- § 1019Property on which lessee has made improvements
- § 1020Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125) , Oct. 4, 1976 , 90 Stat. 1784 ]Repealed
- § 1021Sale of annuities
- § 1022Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]Repealed
- § 1023Cross references
- § 1024Renumbered § 1023]Renumbered
- § 1031Exchange of real property held for productive use or investment
- § 1032Exchange of stock for property
- § 1033Involuntary conversions
- § 1034Repealed. Pub. L. 105–34, title III, § 312(b) , Aug. 5, 1997 , 111 Stat. 839 ]Repealed
- § 1035Certain exchanges of insurance policies
- § 1036Stock for stock of same corporation
- § 1037Certain exchanges of United States obligations
- § 1038Certain reacquisitions of real property
- § 1039Repealed. Pub. L. 101–508, title XI, § 11801(a)(33) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 1040Transfer of certain farm, etc., real property
- § 1041Transfers of property between spouses or incident to divorce
- § 1042Sales of stock to employee stock ownership plans or certain cooperatives
- § 1043Sale of property to comply with conflict-of-interest requirements
- § 1044Repealed. Pub. L. 115–97, title I, § 13313(a) , Dec. 22, 2017 , 131 Stat. 2133 ]Repealed
- § 1045Rollover of gain from qualified small business stock to another qualified small business stock
- § 1051Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78) , Dec. 19, 2014 , 128 Stat. 4049 ]Repealed
- § 1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053Property acquired before March 1, 1913
- § 1054Certain stock of Federal National Mortgage Association
- § 1055Redeemable ground rents
- § 1056Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A) , Oct. 22, 2004 , 118 Stat. 1641 ]Repealed
- § 1057Repealed. Pub. L. 105–34, title XI, § 1131(c)(2) , Aug. 5, 1997 , 111 Stat. 980 ]Repealed
- § 1058Transfers of securities under certain agreements
- § 1059Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059ALimitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 1060Special allocation rules for certain asset acquisitions
- § 1061Partnership interests held in connection with performance of services
- § 1062Cross references
- § 1071Repealed. Pub. L. 104–7, § 2(a) , Apr. 11, 1995 , 109 Stat. 93 ]Repealed
- § 1083Repealed. Pub. L. 109–135, title IV, § 402(a)(1) , Dec. 21, 2005 , 119 Stat. 2610 ]Repealed
- § 1091Loss from wash sales of stock or securities
- § 1092Straddles
- § 1103Repealed. Pub. L. 101–508, title XI, § 11801(a)(34) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 1111Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134) , Oct. 4, 1976 , 90 Stat. 1786 ]Repealed
- § 1201Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A) , Dec. 22, 2017 , 131 Stat. 2096 ]Repealed
- § 1202Partial exclusion for gain from certain small business stock
- § 1211Limitation on capital losses
- § 1212Capital loss carrybacks and carryovers
- § 1221Capital asset defined
- § 1222Other terms relating to capital gains and losses
- § 1223Holding period of property
- § 1231Property used in the trade or business and involuntary conversions
- § 1232BRepealed. Pub. L. 98–369, div. A, title I, § 42(a)(1) , July 18, 1984 , 98 Stat. 556 ]Repealed
- § 1233Gains and losses from short sales
- § 1234Options to buy or sell
- § 1234AGains or losses from certain terminations
- § 1234BGains or losses from securities futures contracts
- § 1235Sale or exchange of patents
- § 1236Dealers in securities
- § 1237Real property subdivided for sale
- § 1238Repealed. Pub. L. 101–508, title XI, § 11801(a)(35) , Nov. 5, 1990 , 104 Stat. 1388–521 ]Repealed
- § 1239Gain from sale of depreciable property between certain related taxpayers
- § 1240Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139) , Oct. 4, 1976 , 90 Stat. 1787 ]Repealed
- § 1241Cancellation of lease or distributor’s agreement
- § 1242Losses on small business investment company stock
- § 1243Loss of small business investment company
- § 1244Losses on small business stock
- § 1245Gain from dispositions of certain depreciable property
- § 1247Repealed. Pub. L. 108–357, title IV, § 413(a)(2) , (3), Oct. 22, 2004 , 118 Stat. 1506 ]Repealed
- § 1248Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1250Gain from dispositions of certain depreciable realty
- § 1251Repealed. Pub. L. 98–369, div. A, title IV, § 492(a) , July 18, 1984 , 98 Stat. 853 ]Repealed
- § 1252Gain from disposition of farm land
- § 1253Transfers of franchises, trademarks, and trade names
- § 1254Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255Gain from disposition of section 126 property
- § 1256Section 1256 contracts marked to market
- § 1257Disposition of converted wetlands or highly erodible croplands
- § 1258Recharacterization of gain from certain financial transactions
- § 1259Constructive sales treatment for appreciated financial positions
- § 1260Gains from constructive ownership transactions
- § 1271Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272Current inclusion in income of original issue discount
- § 1273Determination of amount of original issue discount
- § 1274Determination of issue price in the case of certain debt instruments issued for property
- § 1274ASpecial rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275Other definitions and special rules
- § 1276Disposition gain representing accrued market discount treated as ordinary income
- § 1277Deferral of interest deduction allocable to accrued market discount
- § 1278Definitions and special rules
- § 1281Current inclusion in income of discount on certain short-term obligations
- § 1282Deferral of interest deduction allocable to accrued discount
- § 1283Definitions and special rules
- § 1286Tax treatment of stripped bonds
- § 1287Denial of capital gain treatment for gains on certain obligations not in registered form
- § 1288Treatment of original issue discount on tax-exempt obligations
- § 1291Interest on tax deferral
- § 1293Current taxation of income from qualified electing funds
- § 1294Election to extend time for payment of tax on undistributed earnings
- § 1295Qualified electing fund
- § 1296Election of mark to market for marketable stock
- § 1297Passive foreign investment company
- § 1298Special rules
- § 1301Averaging of farm income
- § 1311Correction of error
- § 1312Circumstances of adjustment
- § 1313Definitions
- § 1314Amount and method of adjustment
- § 1315Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143) , Oct. 4, 1976 , 90 Stat. 1788 ]Repealed
- § 1321Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144) , Oct. 4, 1976 , 90 Stat. 1788 ]Repealed
- § 1337Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A) , Oct. 4, 1976 , 90 Stat. 1788 ]Repealed
- § 1341Computation of tax where taxpayer restores substantial amount held under claim of right
- § 1342Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147) , Oct. 4, 1976 , 90 Stat. 1788 ]Repealed
- § 1346Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148) , Oct. 4, 1976 , 90 Stat. 1788 ]Repealed
- § 1347Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A) , Oct. 4, 1976 , 90 Stat. 1840 ]Repealed
- § 1348Repealed. Pub. L. 97–34, title I, § 101(c)(1) , Aug. 13, 1981 , 95 Stat. 183 ]Repealed
- § 1351Treatment of recoveries of foreign expropriation losses
- § 1352Alternative tax on qualifying shipping activities
- § 1353Notional shipping income
- § 1354Alternative tax election; revocation; termination
- § 1355Definitions and special rules
- § 1356Qualifying shipping activities
- § 1357Items not subject to regular tax; depreciation; interest
- § 1358Allocation of credits, income, and deductions
- § 1359Disposition of qualifying vessels
- § 1361S corporation defined
- § 1362Election; revocation; termination
- § 1363Effect of election on corporation
- § 1366Pass-thru of items to shareholders
- § 1367Adjustments to basis of stock of shareholders, etc.
- § 1368Distributions
- § 1371Coordination with subchapter C
- § 1372Partnership rules to apply for fringe benefit purposes
- § 1373Foreign income
- § 1374Tax imposed on certain built-in gains
- § 1375Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1377Definitions and special rule
- § 1378Taxable year of S corporation
- § 1379Transitional rules on enactment
- § 1381Organizations to which part applies
- § 1382Taxable income of cooperatives
- § 1383Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- § 1385Amounts includible in patron’s gross income
- § 1388Definitions; special rules
- § 1391Designation procedure
- § 1392Eligibility criteria
- § 1393Definitions and special rules
- § 1394Tax-exempt enterprise zone facility bonds
- § 1396Empowerment zone employment credit
- § 1397Other definitions and special rules
- § 1397AIncrease in expensing under section 179
- § 1397BNonrecognition of gain on rollover of empowerment zone investments
- § 1397CEnterprise zone business defined
- § 1397DQualified zone property defined
- § 1397ERepealed. Pub. L. 115–97, title I, § 13404(c)(1) , Dec. 22, 2017 , 131 Stat. 2138 ]Repealed
- § 1397FRegulations
- § 1398Rules relating to individuals’ title 11 cases
- § 1399No separate taxable entities for partnerships, corporations, etc.
- § 1400CRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A) , Mar. 23, 2018 , 132 Stat. 1209 ]Repealed
- § 1400JRepealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A) , Mar. 23, 2018 , 132 Stat. 1210 ]Repealed
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