/us/usc/t26/s1 Tax imposed
/us/usc/t26/s2 Definitions and special rules
/us/usc/t26/s3 Tax tables for individuals
/us/usc/t26/s5 Cross references relating to tax on individuals
/us/usc/t26/s11 Tax imposed
/us/usc/t26/s12 Cross references relating to tax on corporations
/us/usc/t26/s15 Effect of changes
/us/usc/t26/s21 Expenses for household and dependent care services necessary for gainful employment
/us/usc/t26/s22 Credit for the elderly and the permanently and totally disabled
/us/usc/t26/s23 Adoption expenses
/us/usc/t26/s24 Child tax credit
/us/usc/t26/s25 Interest on certain home mortgages
/us/usc/t26/s25A American Opportunity and Lifetime Learning credits
/us/usc/t26/s25B Elective deferrals and IRA contributions by certain individuals
/us/usc/t26/s25C Nonbusiness energy property
/us/usc/t26/s25D Residential energy efficient property
/us/usc/t26/s26 Limitation based on tax liability; definition of tax liability
/us/usc/t26/s27 Taxes of foreign countries and possessions of the United States
/us/usc/t26/s30B Alternative motor vehicle credit
/us/usc/t26/s30C Alternative fuel vehicle refueling property credit
/us/usc/t26/s30D New qualified plug-in electric drive motor vehicles
/us/usc/t26/s31 Tax withheld on wages
/us/usc/t26/s32 Earned income
/us/usc/t26/s33 Tax withheld at source on nonresident aliens and foreign corporations
/us/usc/t26/s34 Certain uses of gasoline and special fuels
/us/usc/t26/s35 Health insurance costs of eligible individuals
/us/usc/t26/s36 First-time homebuyer credit
/us/usc/t26/s36B Refundable credit for coverage under a qualified health plan
/us/usc/t26/s37 Overpayments of tax
/us/usc/t26/s38 General business credit
/us/usc/t26/s39 Carryback and carryforward of unused credits
/us/usc/t26/s40 Alcohol, etc., used as fuel
/us/usc/t26/s40A Biodiesel and renewable diesel used as fuel
/us/usc/t26/s41 Credit for increasing research activities
/us/usc/t26/s42 Low-income housing credit
/us/usc/t26/s43 Enhanced oil recovery credit
/us/usc/t26/s44 Expenditures to provide access to disabled individuals
/us/usc/t26/s45 Electricity produced from certain renewable resources, etc.
/us/usc/t26/s45A Indian employment credit
/us/usc/t26/s45B Credit for portion of employer social security taxes paid with respect to employee cash tips
/us/usc/t26/s45C Clinical testing expenses for certain drugs for rare diseases or conditions
/us/usc/t26/s45D New markets tax credit
/us/usc/t26/s45E Small employer pension plan startup costs
/us/usc/t26/s45F Employer-provided child care credit
/us/usc/t26/s45G Railroad track maintenance credit
/us/usc/t26/s45H Credit for production of low sulfur diesel fuel
/us/usc/t26/s45I Credit for producing oil and gas from marginal wells
/us/usc/t26/s45J Credit for production from advanced nuclear power facilities
/us/usc/t26/s45K Credit for producing fuel from a nonconventional source
/us/usc/t26/s45L New energy efficient home credit
/us/usc/t26/s45N Mine rescue team training credit
/us/usc/t26/s45O Agricultural chemicals security credit
/us/usc/t26/s45P Employer wage credit for employees who are active duty members of the uniformed services
/us/usc/t26/s45Q Credit for carbon oxide sequestration
/us/usc/t26/s45R Employee health insurance expenses of small employers
/us/usc/t26/s45S Employer credit for paid family and medical leave
/us/usc/t26/s45T Auto-enrollment option for retirement savings options provided by small employers
/us/usc/t26/s46 Amount of credit
/us/usc/t26/s47 Rehabilitation credit
/us/usc/t26/s48 Energy credit
/us/usc/t26/s48A Qualifying advanced coal project credit
/us/usc/t26/s48B Qualifying gasification project credit
/us/usc/t26/s48C Qualifying advanced energy project credit
/us/usc/t26/s49 At-risk rules
/us/usc/t26/s50 Other special rules
/us/usc/t26/s51 Amount of credit
/us/usc/t26/s52 Special rules
/us/usc/t26/s53 Credit for prior year minimum tax liability
/us/usc/t26/s55 Alternative minimum tax imposed
/us/usc/t26/s56 Adjustments in computing alternative minimum taxable income
/us/usc/t26/s57 Items of tax preference
/us/usc/t26/s58 Denial of certain losses
/us/usc/t26/s59 Other definitions and special rules
/us/usc/t26/s59A Tax on base erosion payments of taxpayers with substantial gross receipts
/us/usc/t26/s61 Gross income defined
/us/usc/t26/s62 Adjusted gross income defined
/us/usc/t26/s63 Taxable income defined
/us/usc/t26/s64 Ordinary income defined
/us/usc/t26/s65 Ordinary loss defined
/us/usc/t26/s66 Treatment of community income
/us/usc/t26/s67 2-percent floor on miscellaneous itemized deductions
/us/usc/t26/s68 Overall limitation on itemized deductions
/us/usc/t26/s72 Annuities; certain proceeds of endowment and life insurance contracts
/us/usc/t26/s73 Services of child
/us/usc/t26/s74 Prizes and awards
/us/usc/t26/s75 Dealers in tax-exempt securities
/us/usc/t26/s77 Commodity credit loans
/us/usc/t26/s78 Gross up for deemed paid foreign tax credit
/us/usc/t26/s79 Group-term life insurance purchased for employees
/us/usc/t26/s80 Restoration of value of certain securities
/us/usc/t26/s82 Reimbursement of moving expenses
/us/usc/t26/s83 Property transferred in connection with performance of services
/us/usc/t26/s84 Transfer of appreciated property to political organizations
/us/usc/t26/s85 Unemployment compensation
/us/usc/t26/s86 Social security and tier 1 railroad retirement benefits
/us/usc/t26/s87 Alcohol and biodiesel fuels credits
/us/usc/t26/s88 Certain amounts with respect to nuclear decommissioning costs
/us/usc/t26/s90 Illegal Federal irrigation subsidies
/us/usc/t26/s91 Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
/us/usc/t26/s101 Certain death benefits
/us/usc/t26/s102 Gifts and inheritances
/us/usc/t26/s103 Interest on State and local bonds
/us/usc/t26/s104 Compensation for injuries or sickness
/us/usc/t26/s105 Amounts received under accident and health plans
/us/usc/t26/s106 Contributions by employer to accident and health plans
/us/usc/t26/s107 Rental value of parsonages
/us/usc/t26/s108 Income from discharge of indebtedness
/us/usc/t26/s109 Improvements by lessee on lessor’s property
/us/usc/t26/s110 Qualified lessee construction allowances for short-term leases
/us/usc/t26/s111 Recovery of tax benefit items
/us/usc/t26/s112 Certain combat zone compensation of members of the Armed Forces
/us/usc/t26/s115 Income of States, municipalities, etc.
/us/usc/t26/s117 Qualified scholarships
/us/usc/t26/s118 Contributions to the capital of a corporation
/us/usc/t26/s119 Meals or lodging furnished for the convenience of the employer
/us/usc/t26/s121 Exclusion of gain from sale of principal residence
/us/usc/t26/s122 Certain reduced uniformed services retirement pay
/us/usc/t26/s123 Amounts received under insurance contracts for certain living expenses
/us/usc/t26/s125 Cafeteria plans
/us/usc/t26/s126 Certain cost-sharing payments
/us/usc/t26/s127 Educational assistance programs
/us/usc/t26/s129 Dependent care assistance programs
/us/usc/t26/s130 Certain personal injury liability assignments
/us/usc/t26/s131 Certain foster care payments
/us/usc/t26/s132 Certain fringe benefits
/us/usc/t26/s134 Certain military benefits
/us/usc/t26/s135 Income from United States savings bonds used to pay higher education tuition and fees
/us/usc/t26/s136 Energy conservation subsidies provided by public utilities
/us/usc/t26/s137 Adoption assistance programs
/us/usc/t26/s138 Medicare Advantage MSA
/us/usc/t26/s139 Disaster relief payments
/us/usc/t26/s139A Federal subsidies for prescription drug plans
/us/usc/t26/s139B Benefits provided to volunteer firefighters and emergency medical responders
/us/usc/t26/s139D Indian health care benefits
/us/usc/t26/s139E Indian general welfare benefits
/us/usc/t26/s139F Certain amounts received by wrongfully incarcerated individuals
/us/usc/t26/s139G Assignments to Alaska Native Settlement Trusts
/us/usc/t26/s139H Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
/us/usc/t26/s140 Cross references to other Acts
/us/usc/t26/s141 Private activity bond; qualified bond
/us/usc/t26/s142 Exempt facility bond
/us/usc/t26/s143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
/us/usc/t26/s144 Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
/us/usc/t26/s145 Qualified 501(c)(3) bond
/us/usc/t26/s146 Volume cap
/us/usc/t26/s147 Other requirements applicable to certain private activity bonds
/us/usc/t26/s148 Arbitrage
/us/usc/t26/s149 Bonds must be registered to be tax exempt; other requirements
/us/usc/t26/s150 Definitions and special rules
/us/usc/t26/s151 Allowance of deductions for personal exemptions
/us/usc/t26/s152 Dependent defined
/us/usc/t26/s153 Cross references
/us/usc/t26/s161 Allowance of deductions
/us/usc/t26/s162 Trade or business expenses
/us/usc/t26/s163 Interest
/us/usc/t26/s164 Taxes
/us/usc/t26/s165 Losses
/us/usc/t26/s166 Bad debts
/us/usc/t26/s167 Depreciation
/us/usc/t26/s168 Accelerated cost recovery system
/us/usc/t26/s169 Amortization of pollution control facilities
/us/usc/t26/s170 Charitable, etc., contributions and gifts
/us/usc/t26/s171 Amortizable bond premium
/us/usc/t26/s172 Net operating loss deduction
/us/usc/t26/s173 Circulation expenditures
/us/usc/t26/s174 Research and experimental expenditures
/us/usc/t26/s175 Soil and water conservation expenditures; endangered species recovery expenditures
/us/usc/t26/s176 Payments with respect to employees of certain foreign corporations
/us/usc/t26/s178 Amortization of cost of acquiring a lease
/us/usc/t26/s179 Election to expense certain depreciable business assets
/us/usc/t26/s179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
/us/usc/t26/s179C Election to expense certain refineries
/us/usc/t26/s179D Energy efficient commercial buildings deduction
/us/usc/t26/s179E Election to expense advanced mine safety equipment
/us/usc/t26/s180 Expenditures by farmers for fertilizer, etc.
/us/usc/t26/s181 Treatment of certain qualified film and television and live theatrical productions
/us/usc/t26/s183 Activities not engaged in for profit
/us/usc/t26/s186 Recoveries of damages for antitrust violations, etc.
/us/usc/t26/s190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
/us/usc/t26/s192 Contributions to black lung benefit trust
/us/usc/t26/s193 Tertiary injectants
/us/usc/t26/s194 Treatment of reforestation expenditures
/us/usc/t26/s194A Contributions to employer liability trusts
/us/usc/t26/s195 Start-up expenditures
/us/usc/t26/s196 Deduction for certain unused business credits
/us/usc/t26/s197 Amortization of goodwill and certain other intangibles
/us/usc/t26/s198 Expensing of environmental remediation costs
/us/usc/t26/s199A Qualified business income
/us/usc/t26/s211 Allowance of deductions
/us/usc/t26/s212 Expenses for production of income
/us/usc/t26/s213 Medical, dental, etc., expenses
/us/usc/t26/s216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
/us/usc/t26/s217 Moving expenses
/us/usc/t26/s219 Retirement savings
/us/usc/t26/s220 Archer MSAs
/us/usc/t26/s221 Interest on education loans
/us/usc/t26/s223 Health savings accounts
/us/usc/t26/s224 Cross reference
/us/usc/t26/s241 Allowance of special deductions
/us/usc/t26/s243 Dividends received by corporations
/us/usc/t26/s245 Dividends received from certain foreign corporations
/us/usc/t26/s245A Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
/us/usc/t26/s246 Rules applying to deductions for dividends received
/us/usc/t26/s246A Dividends received deduction reduced where portfolio stock is debt financed
/us/usc/t26/s247 Contributions to Alaska Native Settlement Trusts
/us/usc/t26/s248 Organizational expenditures
/us/usc/t26/s249 Limitation on deduction of bond premium on repurchase
/us/usc/t26/s250 Foreign-derived intangible income and global intangible low-taxed income
/us/usc/t26/s261 General rule for disallowance of deductions
/us/usc/t26/s262 Personal, living, and family expenses
/us/usc/t26/s263 Capital expenditures
/us/usc/t26/s263A Capitalization and inclusion in inventory costs of certain expenses
/us/usc/t26/s264 Certain amounts paid in connection with insurance contracts
/us/usc/t26/s265 Expenses and interest relating to tax-exempt income
/us/usc/t26/s266 Carrying charges
/us/usc/t26/s267 Losses, expenses, and interest with respect to transactions between related taxpayers
/us/usc/t26/s267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
/us/usc/t26/s268 Sale of land with unharvested crop
/us/usc/t26/s269 Acquisitions made to evade or avoid income tax
/us/usc/t26/s269A Personal service corporations formed or availed of to avoid or evade income tax
/us/usc/t26/s269B Stapled entities
/us/usc/t26/s271 Debts owed by political parties, etc.
/us/usc/t26/s272 Disposal of coal or domestic iron ore
/us/usc/t26/s273 Holders of life or terminable interest
/us/usc/t26/s274 Disallowance of certain entertainment, etc., expenses
/us/usc/t26/s275 Certain taxes
/us/usc/t26/s276 Certain indirect contributions to political parties
/us/usc/t26/s277 Deductions incurred by certain membership organizations in transactions with members
/us/usc/t26/s279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
/us/usc/t26/s280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
/us/usc/t26/s280B Demolition of structures
/us/usc/t26/s280C Certain expenses for which credits are allowable
/us/usc/t26/s280E Expenditures in connection with the illegal sale of drugs
/us/usc/t26/s280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
/us/usc/t26/s280G Golden parachute payments
/us/usc/t26/s280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
/us/usc/t26/s281 Terminal railroad corporations and their shareholders
/us/usc/t26/s291 Special rules relating to corporate preference items
/us/usc/t26/s301 Distributions of property
/us/usc/t26/s302 Distributions in redemption of stock
/us/usc/t26/s303 Distributions in redemption of stock to pay death taxes
/us/usc/t26/s304 Redemption through use of related corporations
/us/usc/t26/s305 Distributions of stock and stock rights
/us/usc/t26/s306 Dispositions of certain stock
/us/usc/t26/s307 Basis of stock and stock rights acquired in distributions
/us/usc/t26/s311 Taxability of corporation on distribution
/us/usc/t26/s312 Effect on earnings and profits
/us/usc/t26/s316 Dividend defined
/us/usc/t26/s317 Other definitions
/us/usc/t26/s318 Constructive ownership of stock
/us/usc/t26/s331 Gain or loss to shareholder in corporate liquidations
/us/usc/t26/s332 Complete liquidations of subsidiaries
/us/usc/t26/s334 Basis of property received in liquidations
/us/usc/t26/s336 Gain or loss recognized on property distributed in complete liquidation
/us/usc/t26/s337 Nonrecognition for property distributed to parent in complete liquidation of subsidiary
/us/usc/t26/s338 Certain stock purchases treated as asset acquisitions
/us/usc/t26/s346 Definition and special rule
/us/usc/t26/s351 Transfer to corporation controlled by transferor
/us/usc/t26/s354 Exchanges of stock and securities in certain reorganizations
/us/usc/t26/s355 Distribution of stock and securities of a controlled corporation
/us/usc/t26/s356 Receipt of additional consideration
/us/usc/t26/s357 Assumption of liability
/us/usc/t26/s358 Basis to distributees
/us/usc/t26/s361 Nonrecognition of gain or loss to corporations; treatment of distributions
/us/usc/t26/s362 Basis to corporations
/us/usc/t26/s367 Foreign corporations
/us/usc/t26/s368 Definitions relating to corporate reorganizations
/us/usc/t26/s381 Carryovers in certain corporate acquisitions
/us/usc/t26/s382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
/us/usc/t26/s383 Special limitations on certain excess credits, etc.
/us/usc/t26/s384 Limitation on use of preacquisition losses to offset built-in gains
/us/usc/t26/s385 Treatment of certain interests in corporations as stock or indebtedness
/us/usc/t26/s401 Qualified pension, profit-sharing, and stock bonus plans
/us/usc/t26/s402 Taxability of beneficiary of employees’ trust
/us/usc/t26/s402A Optional treatment of elective deferrals as Roth contributions
/us/usc/t26/s403 Taxation of employee annuities
/us/usc/t26/s404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
/us/usc/t26/s404A Deduction for certain foreign deferred compensation plans
/us/usc/t26/s406 Employees of foreign affiliates covered by section 3121(l) agreements
/us/usc/t26/s407 Certain employees of domestic subsidiaries engaged in business outside the United States
/us/usc/t26/s408 Individual retirement accounts
/us/usc/t26/s408A Roth IRAs
/us/usc/t26/s409 Qualifications for tax credit employee stock ownership plans
/us/usc/t26/s409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
/us/usc/t26/s410 Minimum participation standards
/us/usc/t26/s411 Minimum vesting standards
/us/usc/t26/s412 Minimum funding standards
/us/usc/t26/s413 Collectively bargained plans, etc.
/us/usc/t26/s414 Definitions and special rules
/us/usc/t26/s415 Limitations on benefits and contribution under qualified plans
/us/usc/t26/s416 Special rules for top-heavy plans
/us/usc/t26/s417 Definitions and special rules for purposes of minimum survivor annuity requirements
/us/usc/t26/s418E Insolvent plans
/us/usc/t26/s419 Treatment of funded welfare benefit plans
/us/usc/t26/s419A Qualified asset account; limitation on additions to account
/us/usc/t26/s420 Transfers of excess pension assets to retiree health accounts
/us/usc/t26/s421 General rules
/us/usc/t26/s422 Incentive stock options
/us/usc/t26/s423 Employee stock purchase plans
/us/usc/t26/s424 Definitions and special rules
/us/usc/t26/s430 Minimum funding standards for single-employer defined benefit pension plans
/us/usc/t26/s431 Minimum funding standards for multiemployer plans
/us/usc/t26/s432 Additional funding rules for multiemployer plans in endangered status or critical status
/us/usc/t26/s433 Minimum funding standards for CSEC plans
/us/usc/t26/s436 Funding-based limits on benefits and benefit accruals under single-employer plans
/us/usc/t26/s441 Period for computation of taxable income
/us/usc/t26/s442 Change of annual accounting period
/us/usc/t26/s443 Returns for a period of less than 12 months
/us/usc/t26/s444 Election of taxable year other than required taxable year
/us/usc/t26/s446 General rule for methods of accounting
/us/usc/t26/s447 Method of accounting for corporations engaged in farming
/us/usc/t26/s448 Limitation on use of cash method of accounting
/us/usc/t26/s451 General rule for taxable year of inclusion
/us/usc/t26/s453 Installment method
/us/usc/t26/s453A Special rules for nondealers
/us/usc/t26/s453B Gain or loss on disposition of installment obligations
/us/usc/t26/s454 Obligations issued at discount
/us/usc/t26/s455 Prepaid subscription income
/us/usc/t26/s456 Prepaid dues income of certain membership organizations
/us/usc/t26/s457 Deferred compensation plans of State and local governments and tax-exempt organizations
/us/usc/t26/s457A Nonqualified deferred compensation from certain tax indifferent parties
/us/usc/t26/s458 Magazines, paperbacks, and records returned after the close of the taxable year
/us/usc/t26/s460 Special rules for long-term contracts
/us/usc/t26/s461 General rule for taxable year of deduction
/us/usc/t26/s464 Limitations on deductions for certain farming expenses
/us/usc/t26/s465 Deductions limited to amount at risk
/us/usc/t26/s467 Certain payments for the use of property or services
/us/usc/t26/s468 Special rules for mining and solid waste reclamation and closing costs
/us/usc/t26/s468A Special rules for nuclear decommissioning costs
/us/usc/t26/s468B Special rules for designated settlement funds
/us/usc/t26/s469 Passive activity losses and credits limited
/us/usc/t26/s470 Limitation on deductions allocable to property used by governments or other tax-exempt entities
/us/usc/t26/s471 General rule for inventories
/us/usc/t26/s472 Last-in, first-out inventories
/us/usc/t26/s473 Qualified liquidations of LIFO inventories
/us/usc/t26/s474 Simplified dollar-value LIFO method for certain small businesses
/us/usc/t26/s475 Mark to market accounting method for dealers in securities
/us/usc/t26/s481 Adjustments required by changes in method of accounting
/us/usc/t26/s482 Allocation of income and deductions among taxpayers
/us/usc/t26/s483 Interest on certain deferred payments
/us/usc/t26/s501 Exemption from tax on corporations, certain trusts, etc.
/us/usc/t26/s502 Feeder organizations
/us/usc/t26/s503 Requirements for exemption
/us/usc/t26/s504 Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
/us/usc/t26/s505 Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
/us/usc/t26/s506 Organizations required to notify Secretary of intent to operate under 501(c)(4)
/us/usc/t26/s507 Termination of private foundation status
/us/usc/t26/s508 Special rules with respect to section 501(c)(3) organizations
/us/usc/t26/s509 Private foundation defined
/us/usc/t26/s511 Imposition of tax on unrelated business income of charitable, etc., organizations
/us/usc/t26/s512 Unrelated business taxable income
/us/usc/t26/s513 Unrelated trade or business
/us/usc/t26/s514 Unrelated debt-financed income
/us/usc/t26/s515 Taxes of foreign countries and possessions of the United States
/us/usc/t26/s521 Exemption of farmers’ cooperatives from tax
/us/usc/t26/s526 Shipowners’ protection and indemnity associations
/us/usc/t26/s527 Political organizations
/us/usc/t26/s528 Certain homeowners associations
/us/usc/t26/s529 Qualified tuition programs
/us/usc/t26/s529A Qualified ABLE programs
/us/usc/t26/s530 Coverdell education savings accounts
/us/usc/t26/s531 Imposition of accumulated earnings tax
/us/usc/t26/s532 Corporations subject to accumulated earnings tax
/us/usc/t26/s533 Evidence of purpose to avoid income tax
/us/usc/t26/s534 Burden of proof
/us/usc/t26/s535 Accumulated taxable income
/us/usc/t26/s536 Income not placed on annual basis
/us/usc/t26/s537 Reasonable needs of the business
/us/usc/t26/s541 Imposition of personal holding company tax
/us/usc/t26/s542 Definition of personal holding company
/us/usc/t26/s543 Personal holding company income
/us/usc/t26/s544 Rules for determining stock ownership
/us/usc/t26/s545 Undistributed personal holding company income
/us/usc/t26/s546 Income not placed on annual basis
/us/usc/t26/s547 Deduction for deficiency dividends
/us/usc/t26/s561 Definition of deduction for dividends paid
/us/usc/t26/s562 Rules applicable in determining dividends eligible for dividends paid deduction
/us/usc/t26/s563 Rules relating to dividends paid after close of taxable year
/us/usc/t26/s564 Dividend carryover
/us/usc/t26/s565 Consent dividends
/us/usc/t26/s581 Definition of bank
/us/usc/t26/s582 Bad debts, losses, and gains with respect to securities held by financial institutions
/us/usc/t26/s584 Common trust funds
/us/usc/t26/s585 Reserves for losses on loans of banks
/us/usc/t26/s591 Deduction for dividends paid on deposits
/us/usc/t26/s593 Reserves for losses on loans
/us/usc/t26/s594 Alternative tax for mutual savings banks conducting life insurance business
/us/usc/t26/s597 Treatment of transactions in which Federal financial assistance provided
/us/usc/t26/s611 Allowance of deduction for depletion
/us/usc/t26/s612 Basis for cost depletion
/us/usc/t26/s613 Percentage depletion
/us/usc/t26/s613A Limitations on percentage depletion in case of oil and gas wells
/us/usc/t26/s614 Definition of property
/us/usc/t26/s616 Development expenditures
/us/usc/t26/s617 Deduction and recapture of certain mining exploration expenditures
/us/usc/t26/s631 Gain or loss in the case of timber, coal, or domestic iron ore
/us/usc/t26/s636 Income tax treatment of mineral production payments
/us/usc/t26/s638 Continental shelf areas
/us/usc/t26/s641 Imposition of tax
/us/usc/t26/s642 Special rules for credits and deductions
/us/usc/t26/s643 Definitions applicable to subparts A, B, C, and D
/us/usc/t26/s644 Taxable year of trusts
/us/usc/t26/s645 Certain revocable trusts treated as part of estate
/us/usc/t26/s646 Tax treatment of electing Alaska Native Settlement Trusts
/us/usc/t26/s651 Deduction for trusts distributing current income only
/us/usc/t26/s652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
/us/usc/t26/s661 Deduction for estates and trusts accumulating income or distributing corpus
/us/usc/t26/s662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
/us/usc/t26/s663 Special rules applicable to sections 661 and 662
/us/usc/t26/s664 Charitable remainder trusts
/us/usc/t26/s665 Definitions applicable to subpart D
/us/usc/t26/s666 Accumulation distribution allocated to preceding years
/us/usc/t26/s667 Treatment of amounts deemed distributed by trust in preceding years
/us/usc/t26/s668 Interest charge on accumulation distributions from foreign trusts
/us/usc/t26/s671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
/us/usc/t26/s672 Definitions and rules
/us/usc/t26/s673 Reversionary interests
/us/usc/t26/s674 Power to control beneficial enjoyment
/us/usc/t26/s675 Administrative powers
/us/usc/t26/s676 Power to revoke
/us/usc/t26/s677 Income for benefit of grantor
/us/usc/t26/s678 Person other than grantor treated as substantial owner
/us/usc/t26/s679 Foreign trusts having one or more United States beneficiaries
/us/usc/t26/s681 Limitation on charitable deduction
/us/usc/t26/s683 Use of trust as an exchange fund
/us/usc/t26/s684 Recognition of gain on certain transfers to certain foreign trusts and estates
/us/usc/t26/s685 Treatment of funeral trusts
/us/usc/t26/s691 Recipients of income in respect of decedents
/us/usc/t26/s692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
/us/usc/t26/s701 Partners, not partnership, subject to tax
/us/usc/t26/s702 Income and credits of partner
/us/usc/t26/s703 Partnership computations
/us/usc/t26/s704 Partner’s distributive share
/us/usc/t26/s705 Determination of basis of partner’s interest
/us/usc/t26/s706 Taxable years of partner and partnership
/us/usc/t26/s707 Transactions between partner and partnership
/us/usc/t26/s708 Continuation of partnership
/us/usc/t26/s709 Treatment of organization and syndication fees
/us/usc/t26/s721 Nonrecognition of gain or loss on contribution
/us/usc/t26/s722 Basis of contributing partner’s interest
/us/usc/t26/s723 Basis of property contributed to partnership
/us/usc/t26/s724 Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
/us/usc/t26/s731 Extent of recognition of gain or loss on distribution
/us/usc/t26/s732 Basis of distributed property other than money
/us/usc/t26/s733 Basis of distributee partner’s interest
/us/usc/t26/s734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
/us/usc/t26/s735 Character of gain or loss on disposition of distributed property
/us/usc/t26/s736 Payments to a retiring partner or a deceased partner’s successor in interest
/us/usc/t26/s737 Recognition of precontribution gain in case of certain distributions to contributing partner
/us/usc/t26/s741 Recognition and character of gain or loss on sale or exchange
/us/usc/t26/s742 Basis of transferee partner’s interest
/us/usc/t26/s743 Special rules where section 754 election or substantial built-in loss
/us/usc/t26/s751 Unrealized receivables and inventory items
/us/usc/t26/s752 Treatment of certain liabilities
/us/usc/t26/s753 Partner receiving income in respect of decedent
/us/usc/t26/s754 Manner of electing optional adjustment to basis of partnership property
/us/usc/t26/s755 Rules for allocation of basis
/us/usc/t26/s761 Terms defined
/us/usc/t26/s801 Tax imposed
/us/usc/t26/s803 Life insurance gross income
/us/usc/t26/s804 Life insurance deductions
/us/usc/t26/s805 General deductions
/us/usc/t26/s807 Rules for certain reserves
/us/usc/t26/s808 Policyholder dividends deduction
/us/usc/t26/s811 Accounting provisions
/us/usc/t26/s812 Definition of company’s share and policyholder’s share
/us/usc/t26/s814 Contiguous country branches of domestic life insurance companies
/us/usc/t26/s816 Life insurance company defined
/us/usc/t26/s817 Treatment of variable contracts
/us/usc/t26/s817A Special rules for modified guaranteed contracts
/us/usc/t26/s818 Other definitions and special rules
/us/usc/t26/s831 Tax on insurance companies other than life insurance companies
/us/usc/t26/s832 Insurance company taxable income
/us/usc/t26/s833 Treatment of Blue Cross and Blue Shield organizations, etc.
/us/usc/t26/s834 Determination of taxable investment income
/us/usc/t26/s835 Election by reciprocal
/us/usc/t26/s841 Credit for foreign taxes
/us/usc/t26/s842 Foreign companies carrying on insurance business
/us/usc/t26/s843 Annual accounting period
/us/usc/t26/s845 Certain reinsurance agreements
/us/usc/t26/s846 Discounted unpaid losses defined
/us/usc/t26/s848 Capitalization of certain policy acquisition expenses
/us/usc/t26/s851 Definition of regulated investment company
/us/usc/t26/s852 Taxation of regulated investment companies and their shareholders
/us/usc/t26/s853 Foreign tax credit allowed to shareholders
/us/usc/t26/s853A Credits from tax credit bonds allowed to shareholders
/us/usc/t26/s854 Limitations applicable to dividends received from regulated investment company
/us/usc/t26/s855 Dividends paid by regulated investment company after close of taxable year
/us/usc/t26/s856 Definition of real estate investment trust
/us/usc/t26/s857 Taxation of real estate investment trusts and their beneficiaries
/us/usc/t26/s858 Dividends paid by real estate investment trust after close of taxable year
/us/usc/t26/s859 Adoption of annual accounting period
/us/usc/t26/s860 Deduction for deficiency dividends
/us/usc/t26/s860A Taxation of REMIC’s
/us/usc/t26/s860B Taxation of holders of regular interests
/us/usc/t26/s860C Taxation of residual interests
/us/usc/t26/s860D REMIC defined
/us/usc/t26/s860E Treatment of income in excess of daily accruals on residual interests
/us/usc/t26/s860F Other rules
/us/usc/t26/s860G Other definitions and special rules
/us/usc/t26/s861 Income from sources within the United States
/us/usc/t26/s862 Income from sources without the United States
/us/usc/t26/s863 Special rules for determining source
/us/usc/t26/s864 Definitions and special rules
/us/usc/t26/s865 Source rules for personal property sales
/us/usc/t26/s871 Tax on nonresident alien individuals
/us/usc/t26/s872 Gross income
/us/usc/t26/s873 Deductions
/us/usc/t26/s874 Allowance of deductions and credits
/us/usc/t26/s875 Partnerships; beneficiaries of estates and trusts
/us/usc/t26/s876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
/us/usc/t26/s877 Expatriation to avoid tax
/us/usc/t26/s877A Tax responsibilities of expatriation
/us/usc/t26/s878 Foreign educational, charitable, and certain other exempt organizations
/us/usc/t26/s879 Tax treatment of certain community income in the case of nonresident alien individuals
/us/usc/t26/s881 Tax on income of foreign corporations not connected with United States business
/us/usc/t26/s882 Tax on income of foreign corporations connected with United States business
/us/usc/t26/s883 Exclusions from gross income
/us/usc/t26/s884 Branch profits tax
/us/usc/t26/s885 Cross references
/us/usc/t26/s887 Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
/us/usc/t26/s891 Doubling of rates of tax on citizens and corporations of certain foreign countries
/us/usc/t26/s892 Income of foreign governments and of international organizations
/us/usc/t26/s893 Compensation of employees of foreign governments or international organizations
/us/usc/t26/s894 Income affected by treaty
/us/usc/t26/s895 Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
/us/usc/t26/s896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries
/us/usc/t26/s897 Disposition of investment in United States real property
/us/usc/t26/s898 Taxable year of certain foreign corporations
/us/usc/t26/s901 Taxes of foreign countries and of possessions of United States
/us/usc/t26/s903 Credit for taxes in lieu of income, etc., taxes
/us/usc/t26/s904 Limitation on credit
/us/usc/t26/s905 Applicable rules
/us/usc/t26/s906 Nonresident alien individuals and foreign corporations
/us/usc/t26/s907 Special rules in case of foreign oil and gas income
/us/usc/t26/s908 Reduction of credit for participation in or cooperation with an international boycott
/us/usc/t26/s909 Suspension of taxes and credits until related income taken into account
/us/usc/t26/s911 Citizens or residents of the United States living abroad
/us/usc/t26/s912 Exemption for certain allowances
/us/usc/t26/s931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
/us/usc/t26/s932 Coordination of United States and Virgin Islands income taxes
/us/usc/t26/s933 Income from sources within Puerto Rico
/us/usc/t26/s934 Limitation on reduction in income tax liability incurred to the Virgin Islands
/us/usc/t26/s937 Residence and source rules involving possessions
/us/usc/t26/s951 Amounts included in gross income of United States shareholders
/us/usc/t26/s951A Global intangible low-taxed income included in gross income of United States shareholders
/us/usc/t26/s952 Subpart F income defined
/us/usc/t26/s953 Insurance income
/us/usc/t26/s954 Foreign base company income
/us/usc/t26/s956 Investment of earnings in United States property
/us/usc/t26/s957 Controlled foreign corporations; United States persons
/us/usc/t26/s958 Rules for determining stock ownership
/us/usc/t26/s959 Exclusion from gross income of previously taxed earnings and profits
/us/usc/t26/s960 Deemed paid credit for subpart F inclusions
/us/usc/t26/s961 Adjustments to basis of stock in controlled foreign corporations and of other property
/us/usc/t26/s962 Election by individuals to be subject to tax at corporate rates
/us/usc/t26/s964 Miscellaneous provisions
/us/usc/t26/s965 Treatment of deferred foreign income upon transition to participation exemption system of taxation
/us/usc/t26/s970 Reduction of subpart F income of export trade corporations
/us/usc/t26/s971 Definitions
/us/usc/t26/s982 Admissibility of documentation maintained in foreign countries
/us/usc/t26/s985 Functional currency
/us/usc/t26/s986 Determination of foreign taxes and foreign corporation’s earnings and profits
/us/usc/t26/s987 Branch transactions
/us/usc/t26/s988 Treatment of certain foreign currency transactions
/us/usc/t26/s989 Other definitions and special rules
/us/usc/t26/s991 Taxation of a domestic international sales corporation
/us/usc/t26/s992 Requirements of a domestic international sales corporation
/us/usc/t26/s993 Definitions and special rules
/us/usc/t26/s994 Inter-company pricing rules
/us/usc/t26/s995 Taxation of DISC income to shareholders
/us/usc/t26/s996 Rules for allocation in the case of distributions and losses
/us/usc/t26/s997 Special subchapter C rules
/us/usc/t26/s999 Reports by taxpayers; determinations
/us/usc/t26/s1001 Determination of amount of and recognition of gain or loss
/us/usc/t26/s1011 Adjusted basis for determining gain or loss
/us/usc/t26/s1012 Basis of property—cost
/us/usc/t26/s1013 Basis of property included in inventory
/us/usc/t26/s1014 Basis of property acquired from a decedent
/us/usc/t26/s1015 Basis of property acquired by gifts and transfers in trust
/us/usc/t26/s1016 Adjustments to basis
/us/usc/t26/s1017 Discharge of indebtedness
/us/usc/t26/s1019 Property on which lessee has made improvements
/us/usc/t26/s1021 Sale of annuities
/us/usc/t26/s1023 Cross references
/us/usc/t26/s1031 Exchange of real property held for productive use or investment
/us/usc/t26/s1032 Exchange of stock for property
/us/usc/t26/s1033 Involuntary conversions
/us/usc/t26/s1035 Certain exchanges of insurance policies
/us/usc/t26/s1036 Stock for stock of same corporation
/us/usc/t26/s1037 Certain exchanges of United States obligations
/us/usc/t26/s1038 Certain reacquisitions of real property
/us/usc/t26/s1040 Transfer of certain farm, etc., real property
/us/usc/t26/s1041 Transfers of property between spouses or incident to divorce
/us/usc/t26/s1042 Sales of stock to employee stock ownership plans or certain cooperatives
/us/usc/t26/s1043 Sale of property to comply with conflict-of-interest requirements
/us/usc/t26/s1045 Rollover of gain from qualified small business stock to another qualified small business stock
/us/usc/t26/s1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
/us/usc/t26/s1053 Property acquired before
/us/usc/t26/s1054 Certain stock of Federal National Mortgage Association
/us/usc/t26/s1055 Redeemable ground rents
/us/usc/t26/s1058 Transfers of securities under certain agreements
/us/usc/t26/s1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
/us/usc/t26/s1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons
/us/usc/t26/s1060 Special allocation rules for certain asset acquisitions
/us/usc/t26/s1061 Partnership interests held in connection with performance of services
/us/usc/t26/s1062 Cross references
/us/usc/t26/s1091 Loss from wash sales of stock or securities
/us/usc/t26/s1092 Straddles
/us/usc/t26/s1202 Partial exclusion for gain from certain small business stock
/us/usc/t26/s1211 Limitation on capital losses
/us/usc/t26/s1212 Capital loss carrybacks and carryovers
/us/usc/t26/s1221 Capital asset defined
/us/usc/t26/s1222 Other terms relating to capital gains and losses
/us/usc/t26/s1223 Holding period of property
/us/usc/t26/s1231 Property used in the trade or business and involuntary conversions
/us/usc/t26/s1233 Gains and losses from short sales
/us/usc/t26/s1234 Options to buy or sell
/us/usc/t26/s1234A Gains or losses from certain terminations
/us/usc/t26/s1234B Gains or losses from securities futures contracts
/us/usc/t26/s1235 Sale or exchange of patents
/us/usc/t26/s1236 Dealers in securities
/us/usc/t26/s1237 Real property subdivided for sale
/us/usc/t26/s1239 Gain from sale of depreciable property between certain related taxpayers
/us/usc/t26/s1241 Cancellation of lease or distributor’s agreement
/us/usc/t26/s1242 Losses on small business investment company stock
/us/usc/t26/s1243 Loss of small business investment company
/us/usc/t26/s1244 Losses on small business stock
/us/usc/t26/s1245 Gain from dispositions of certain depreciable property
/us/usc/t26/s1248 Gain from certain sales or exchanges of stock in certain foreign corporations
/us/usc/t26/s1249 Gain from certain sales or exchanges of patents, etc., to foreign corporations
/us/usc/t26/s1250 Gain from dispositions of certain depreciable realty
/us/usc/t26/s1252 Gain from disposition of farm land
/us/usc/t26/s1253 Transfers of franchises, trademarks, and trade names
/us/usc/t26/s1254 Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
/us/usc/t26/s1255 Gain from disposition of section 126 property
/us/usc/t26/s1256 Section 1256 contracts marked to market
/us/usc/t26/s1257 Disposition of converted wetlands or highly erodible croplands
/us/usc/t26/s1258 Recharacterization of gain from certain financial transactions
/us/usc/t26/s1259 Constructive sales treatment for appreciated financial positions
/us/usc/t26/s1260 Gains from constructive ownership transactions
/us/usc/t26/s1271 Treatment of amounts received on retirement or sale or exchange of debt instruments
/us/usc/t26/s1272 Current inclusion in income of original issue discount
/us/usc/t26/s1273 Determination of amount of original issue discount
/us/usc/t26/s1274 Determination of issue price in the case of certain debt instruments issued for property
/us/usc/t26/s1274A Special rules for certain transactions where stated principal amount does not exceed $2,800,000
/us/usc/t26/s1275 Other definitions and special rules
/us/usc/t26/s1276 Disposition gain representing accrued market discount treated as ordinary income
/us/usc/t26/s1277 Deferral of interest deduction allocable to accrued market discount
/us/usc/t26/s1278 Definitions and special rules
/us/usc/t26/s1281 Current inclusion in income of discount on certain short-term obligations
/us/usc/t26/s1282 Deferral of interest deduction allocable to accrued discount
/us/usc/t26/s1283 Definitions and special rules
/us/usc/t26/s1286 Tax treatment of stripped bonds
/us/usc/t26/s1287 Denial of capital gain treatment for gains on certain obligations not in registered form
/us/usc/t26/s1288 Treatment of original issue discount on tax-exempt obligations
/us/usc/t26/s1291 Interest on tax deferral
/us/usc/t26/s1293 Current taxation of income from qualified electing funds
/us/usc/t26/s1294 Election to extend time for payment of tax on undistributed earnings
/us/usc/t26/s1295 Qualified electing fund
/us/usc/t26/s1296 Election of mark to market for marketable stock
/us/usc/t26/s1297 Passive foreign investment company
/us/usc/t26/s1298 Special rules
/us/usc/t26/s1301 Averaging of farm income
/us/usc/t26/s1311 Correction of error
/us/usc/t26/s1312 Circumstances of adjustment
/us/usc/t26/s1313 Definitions
/us/usc/t26/s1314 Amount and method of adjustment
/us/usc/t26/s1341 Computation of tax where taxpayer restores substantial amount held under claim of right
/us/usc/t26/s1351 Treatment of recoveries of foreign expropriation losses
/us/usc/t26/s1352 Alternative tax on qualifying shipping activities
/us/usc/t26/s1353 Notional shipping income
/us/usc/t26/s1354 Alternative tax election; revocation; termination
/us/usc/t26/s1355 Definitions and special rules
/us/usc/t26/s1356 Qualifying shipping activities
/us/usc/t26/s1357 Items not subject to regular tax; depreciation; interest
/us/usc/t26/s1358 Allocation of credits, income, and deductions
/us/usc/t26/s1359 Disposition of qualifying vessels
/us/usc/t26/s1361 S corporation defined
/us/usc/t26/s1362 Election; revocation; termination
/us/usc/t26/s1363 Effect of election on corporation
/us/usc/t26/s1366 Pass-thru of items to shareholders
/us/usc/t26/s1367 Adjustments to basis of stock of shareholders, etc.
/us/usc/t26/s1368 Distributions
/us/usc/t26/s1371 Coordination with subchapter C
/us/usc/t26/s1372 Partnership rules to apply for fringe benefit purposes
/us/usc/t26/s1373 Foreign income
/us/usc/t26/s1374 Tax imposed on certain built-in gains
/us/usc/t26/s1375 Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
/us/usc/t26/s1377 Definitions and special rule
/us/usc/t26/s1378 Taxable year of S corporation
/us/usc/t26/s1379 Transitional rules on enactment
/us/usc/t26/s1381 Organizations to which part applies
/us/usc/t26/s1382 Taxable income of cooperatives
/us/usc/t26/s1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
/us/usc/t26/s1385 Amounts includible in patron’s gross income
/us/usc/t26/s1388 Definitions; special rules
/us/usc/t26/s1391 Designation procedure
/us/usc/t26/s1392 Eligibility criteria
/us/usc/t26/s1393 Definitions and special rules
/us/usc/t26/s1394 Tax-exempt enterprise zone facility bonds
/us/usc/t26/s1396 Empowerment zone employment credit
/us/usc/t26/s1397 Other definitions and special rules
/us/usc/t26/s1397A Increase in expensing under section 179
/us/usc/t26/s1397B Nonrecognition of gain on rollover of empowerment zone investments
/us/usc/t26/s1397C Enterprise zone business defined
/us/usc/t26/s1397D Qualified zone property defined
/us/usc/t26/s1397F Regulations
/us/usc/t26/s1398 Rules relating to individuals’ title 11 cases
/us/usc/t26/s1399 No separate taxable entities for partnerships, corporations, etc.
/us/usc/t26/s1400Z-1 Designation
/us/usc/t26/s1400Z-2 Special rules for capital gains invested in opportunity zones
/us/usc/t26/s1401 Rate of tax
/us/usc/t26/s1402 Definitions
/us/usc/t26/s1403 Miscellaneous provisions
/us/usc/t26/s1411 Imposition of tax
/us/usc/t26/s1441 Withholding of tax on nonresident aliens
/us/usc/t26/s1442 Withholding of tax on foreign corporations
/us/usc/t26/s1443 Foreign tax-exempt organizations
/us/usc/t26/s1444 Withholding on Virgin Islands source income
/us/usc/t26/s1445 Withholding of tax on dispositions of United States real property interests
/us/usc/t26/s1446 Withholding of tax on foreign partners’ share of effectively connected income
/us/usc/t26/s1461 Liability for withheld tax
/us/usc/t26/s1462 Withheld tax as credit to recipient of income
/us/usc/t26/s1463 Tax paid by recipient of income
/us/usc/t26/s1464 Refunds and credits with respect to withheld tax
/us/usc/t26/s1471 Withholdable payments to foreign financial institutions
/us/usc/t26/s1472 Withholdable payments to other foreign entities
/us/usc/t26/s1473 Definitions
/us/usc/t26/s1474 Special rules
/us/usc/t26/s1501 Privilege to file consolidated returns
/us/usc/t26/s1502 Regulations
/us/usc/t26/s1503 Computation and payment of tax
/us/usc/t26/s1504 Definitions
/us/usc/t26/s1505 Cross references
/us/usc/t26/s1552 Earnings and profits
/us/usc/t26/s1561 Limitation on accumulated earnings credit in the case of certain controlled corporations
/us/usc/t26/s1563 Definitions and special rules
/us/usc/t26/s2001 Imposition and rate of tax
/us/usc/t26/s2002 Liability for payment
/us/usc/t26/s2010 Unified credit against estate tax
/us/usc/t26/s2012 Credit for gift tax
/us/usc/t26/s2013 Credit for tax on prior transfers
/us/usc/t26/s2014 Credit for foreign death taxes
/us/usc/t26/s2015 Credit for death taxes on remainders
/us/usc/t26/s2016 Recovery of taxes claimed as credit
/us/usc/t26/s2031 Definition of gross estate
/us/usc/t26/s2032 Alternate valuation
/us/usc/t26/s2032A Valuation of certain farm, etc., real property
/us/usc/t26/s2033 Property in which the decedent had an interest
/us/usc/t26/s2034 Dower or curtesy interests
/us/usc/t26/s2035 Adjustments for certain gifts made within 3 years of decedent’s death
/us/usc/t26/s2036 Transfers with retained life estate
/us/usc/t26/s2037 Transfers taking effect at death
/us/usc/t26/s2038 Revocable transfers
/us/usc/t26/s2039 Annuities
/us/usc/t26/s2040 Joint interests
/us/usc/t26/s2041 Powers of appointment
/us/usc/t26/s2042 Proceeds of life insurance
/us/usc/t26/s2043 Transfers for insufficient consideration
/us/usc/t26/s2044 Certain property for which marital deduction was previously allowed
/us/usc/t26/s2045 Prior interests
/us/usc/t26/s2046 Disclaimers
/us/usc/t26/s2051 Definition of taxable estate
/us/usc/t26/s2053 Expenses, indebtedness, and taxes
/us/usc/t26/s2054 Losses
/us/usc/t26/s2055 Transfers for public, charitable, and religious uses
/us/usc/t26/s2056 Bequests, etc., to surviving spouse
/us/usc/t26/s2056A Qualified domestic trust
/us/usc/t26/s2058 State death taxes
/us/usc/t26/s2101 Tax imposed
/us/usc/t26/s2102 Credits against tax
/us/usc/t26/s2103 Definition of gross estate
/us/usc/t26/s2104 Property within the United States
/us/usc/t26/s2105 Property without the United States
/us/usc/t26/s2106 Taxable estate
/us/usc/t26/s2107 Expatriation to avoid tax
/us/usc/t26/s2108 Application of pre-1967 estate tax provisions
/us/usc/t26/s2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
/us/usc/t26/s2203 Definition of executor
/us/usc/t26/s2204 Discharge of fiduciary from personal liability
/us/usc/t26/s2205 Reimbursement out of estate
/us/usc/t26/s2206 Liability of life insurance beneficiaries
/us/usc/t26/s2207 Liability of recipient of property over which decedent had power of appointment
/us/usc/t26/s2207A Right of recovery in the case of certain marital deduction property
/us/usc/t26/s2207B Right of recovery where decedent retained interest
/us/usc/t26/s2208 Certain residents of possessions considered citizens of the United States
/us/usc/t26/s2209 Certain residents of possessions considered nonresidents not citizens of the United States
/us/usc/t26/s2501 Imposition of tax
/us/usc/t26/s2502 Rate of tax
/us/usc/t26/s2503 Taxable gifts
/us/usc/t26/s2504 Taxable gifts for preceding calendar periods
/us/usc/t26/s2505 Unified credit against gift tax
/us/usc/t26/s2511 Transfers in general
/us/usc/t26/s2512 Valuation of gifts
/us/usc/t26/s2513 Gift by husband or wife to third party
/us/usc/t26/s2514 Powers of appointment
/us/usc/t26/s2515 Treatment of generation-skipping transfer tax
/us/usc/t26/s2516 Certain property settlements
/us/usc/t26/s2518 Disclaimers
/us/usc/t26/s2519 Dispositions of certain life estates
/us/usc/t26/s2522 Charitable and similar gifts
/us/usc/t26/s2523 Gift to spouse
/us/usc/t26/s2524 Extent of deductions
/us/usc/t26/s2601 Tax imposed
/us/usc/t26/s2602 Amount of tax
/us/usc/t26/s2603 Liability for tax
/us/usc/t26/s2611 Generation-skipping transfer defined
/us/usc/t26/s2612 Taxable termination; taxable distribution; direct skip
/us/usc/t26/s2613 Skip person and non-skip person defined
/us/usc/t26/s2621 Taxable amount in case of taxable distribution
/us/usc/t26/s2622 Taxable amount in case of taxable termination
/us/usc/t26/s2623 Taxable amount in case of direct skip
/us/usc/t26/s2624 Valuation
/us/usc/t26/s2631 GST exemption
/us/usc/t26/s2632 Special rules for allocation of GST exemption
/us/usc/t26/s2641 Applicable rate
/us/usc/t26/s2642 Inclusion ratio
/us/usc/t26/s2651 Generation assignment
/us/usc/t26/s2652 Other definitions
/us/usc/t26/s2653 Taxation of multiple skips
/us/usc/t26/s2654 Special rules
/us/usc/t26/s2661 Administration
/us/usc/t26/s2662 Return requirements
/us/usc/t26/s2663 Regulations
/us/usc/t26/s2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships
/us/usc/t26/s2702 Special valuation rules in case of transfers of interests in trusts
/us/usc/t26/s2703 Certain rights and restrictions disregarded
/us/usc/t26/s2704 Treatment of certain lapsing rights and restrictions
/us/usc/t26/s2801 Imposition of tax
/us/usc/t26/s3101 Rate of tax
/us/usc/t26/s3102 Deduction of tax from wages
/us/usc/t26/s3111 Rate of tax
/us/usc/t26/s3112 Instrumentalities of the United States
/us/usc/t26/s3121 Definitions
/us/usc/t26/s3122 Federal service
/us/usc/t26/s3123 Deductions as constructive payments
/us/usc/t26/s3124 Estimate of revenue reduction
/us/usc/t26/s3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
/us/usc/t26/s3126 Return and payment by governmental employer
/us/usc/t26/s3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
/us/usc/t26/s3128 Short title
/us/usc/t26/s3201 Rate of tax
/us/usc/t26/s3202 Deduction of tax from compensation
/us/usc/t26/s3211 Rate of tax
/us/usc/t26/s3212 Determination of compensation
/us/usc/t26/s3221 Rate of tax
/us/usc/t26/s3231 Definitions
/us/usc/t26/s3232 Court jurisdiction
/us/usc/t26/s3233 Short title
/us/usc/t26/s3241 Determination of tier 2 tax rate based on average account benefits ratio
/us/usc/t26/s3301 Rate of tax
/us/usc/t26/s3302 Credits against tax
/us/usc/t26/s3303 Conditions of additional credit allowance
/us/usc/t26/s3304 Approval of State laws
/us/usc/t26/s3305 Applicability of State law
/us/usc/t26/s3306 Definitions
/us/usc/t26/s3307 Deductions as constructive payments
/us/usc/t26/s3308 Instrumentalities of the United States
/us/usc/t26/s3309 State law coverage of services performed for nonprofit organizations or governmental entities
/us/usc/t26/s3310 Judicial review
/us/usc/t26/s3311 Short title
/us/usc/t26/s3321 Imposition of tax
/us/usc/t26/s3322 Definitions
/us/usc/t26/s3401 Definitions
/us/usc/t26/s3402 Income tax collected at source
/us/usc/t26/s3403 Liability for tax
/us/usc/t26/s3404 Return and payment by governmental employer
/us/usc/t26/s3405 Special rules for pensions, annuities, and certain other deferred income
/us/usc/t26/s3406 Backup withholding
/us/usc/t26/s3501 Collection and payment of taxes
/us/usc/t26/s3502 Nondeductibility of taxes in computing taxable income
/us/usc/t26/s3503 Erroneous payments
/us/usc/t26/s3504 Acts to be performed by agents
/us/usc/t26/s3505 Liability of third parties paying or providing for wages
/us/usc/t26/s3506 Individuals providing companion sitting placement services
/us/usc/t26/s3508 Treatment of real estate agents and direct sellers
/us/usc/t26/s3509 Determination of employer’s liability for certain employment taxes
/us/usc/t26/s3510 Coordination of collection of domestic service employment taxes with collection of income taxes
/us/usc/t26/s3511 Certified professional employer organizations
/us/usc/t26/s3512 Treatment of certain persons as employers with respect to motion picture projects
/us/usc/t26/s4041 Imposition of tax
/us/usc/t26/s4042 Tax on fuel used in commercial transportation on inland waterways
/us/usc/t26/s4043 Surtax on fuel used in aircraft part of a fractional ownership program
/us/usc/t26/s4051 Imposition of tax on heavy trucks and trailers sold at retail
/us/usc/t26/s4052 Definitions and special rules
/us/usc/t26/s4053 Exemptions
/us/usc/t26/s4064 Gas guzzler tax
/us/usc/t26/s4071 Imposition of tax
/us/usc/t26/s4072 Definitions
/us/usc/t26/s4073 Exemptions
/us/usc/t26/s4081 Imposition of tax
/us/usc/t26/s4082 Exemptions for diesel fuel and kerosene
/us/usc/t26/s4083 Definitions; special rule; administrative authority
/us/usc/t26/s4084 Cross references
/us/usc/t26/s4101 Registration and bond
/us/usc/t26/s4102 Inspection of records by local officers
/us/usc/t26/s4103 Certain additional persons liable for tax where willful failure to pay
/us/usc/t26/s4104 Information reporting for persons claiming certain tax benefits
/us/usc/t26/s4105 Two-party exchanges
/us/usc/t26/s4121 Imposition of tax
/us/usc/t26/s4131 Imposition of tax
/us/usc/t26/s4132 Definitions and special rules
/us/usc/t26/s4161 Imposition of tax
/us/usc/t26/s4162 Definitions; treatment of certain resales
/us/usc/t26/s4181 Imposition of tax
/us/usc/t26/s4182 Exemptions
/us/usc/t26/s4216 Definition of price
/us/usc/t26/s4217 Leases
/us/usc/t26/s4218 Use by manufacturer or importer considered sale
/us/usc/t26/s4219 Application of tax in case of sales by other than manufacturer or importer
/us/usc/t26/s4221 Certain tax-free sales
/us/usc/t26/s4222 Registration
/us/usc/t26/s4223 Special rules relating to further manufacture
/us/usc/t26/s4225 Exemption of articles manufactured or produced by Indians
/us/usc/t26/s4227 Cross reference
/us/usc/t26/s4251 Imposition of tax
/us/usc/t26/s4252 Definitions
/us/usc/t26/s4253 Exemptions
/us/usc/t26/s4254 Computation of tax
/us/usc/t26/s4261 Imposition of tax
/us/usc/t26/s4262 Definition of taxable transportation
/us/usc/t26/s4263 Special rules
/us/usc/t26/s4271 Imposition of tax
/us/usc/t26/s4272 Definition of taxable transportation, etc.
/us/usc/t26/s4281 Small aircraft on nonestablished lines
/us/usc/t26/s4282 Transportation by air for other members of affiliated group
/us/usc/t26/s4291 Cases where persons receiving payment must collect tax
/us/usc/t26/s4293 Exemption for United States and possessions
/us/usc/t26/s4371 Imposition of tax
/us/usc/t26/s4372 Definitions
/us/usc/t26/s4373 Exemptions
/us/usc/t26/s4374 Liability for tax
/us/usc/t26/s4375 Health insurance
/us/usc/t26/s4376 Self-insured health plans
/us/usc/t26/s4377 Definitions and special rules
/us/usc/t26/s4401 Imposition of tax
/us/usc/t26/s4402 Exemptions
/us/usc/t26/s4403 Record requirements
/us/usc/t26/s4404 Territorial extent
/us/usc/t26/s4405 Cross references
/us/usc/t26/s4411 Imposition of tax
/us/usc/t26/s4412 Registration
/us/usc/t26/s4413 Certain provisions made applicable
/us/usc/t26/s4414 Cross references
/us/usc/t26/s4421 Definitions
/us/usc/t26/s4422 Applicability of Federal and State laws
/us/usc/t26/s4423 Inspection of books
/us/usc/t26/s4424 Disclosure of wagering tax information
/us/usc/t26/s4461 Imposition of tax
/us/usc/t26/s4462 Definitions and special rules
/us/usc/t26/s4471 Imposition of tax
/us/usc/t26/s4472 Definitions
/us/usc/t26/s4481 Imposition of tax
/us/usc/t26/s4482 Definitions
/us/usc/t26/s4483 Exemptions
/us/usc/t26/s4484 Cross references
/us/usc/t26/s4611 Imposition of tax
/us/usc/t26/s4612 Definitions and special rules
/us/usc/t26/s4661 Imposition of tax
/us/usc/t26/s4662 Definitions and special rules
/us/usc/t26/s4671 Imposition of tax
/us/usc/t26/s4672 Definitions and special rules
/us/usc/t26/s4681 Imposition of tax
/us/usc/t26/s4682 Definitions and special rules
/us/usc/t26/s4701 Tax on issuer of registration-required obligation not in registered form
/us/usc/t26/s4901 Payment of tax
/us/usc/t26/s4902 Liability of partners
/us/usc/t26/s4903 Liability in case of business in more than one location
/us/usc/t26/s4904 Liability in case of different businesses of same ownership and location
/us/usc/t26/s4905 Liability in case of death or change of location
/us/usc/t26/s4906 Application of State laws
/us/usc/t26/s4907 Federal agencies or instrumentalities
/us/usc/t26/s4911 Tax on excess expenditures to influence legislation
/us/usc/t26/s4912 Tax on disqualifying lobbying expenditures of certain organizations
/us/usc/t26/s4940 Excise tax based on investment income
/us/usc/t26/s4941 Taxes on self-dealing
/us/usc/t26/s4942 Taxes on failure to distribute income
/us/usc/t26/s4943 Taxes on excess business holdings
/us/usc/t26/s4944 Taxes on investments which jeopardize charitable purpose
/us/usc/t26/s4945 Taxes on taxable expenditures
/us/usc/t26/s4946 Definitions and special rules
/us/usc/t26/s4947 Application of taxes to certain nonexempt trusts
/us/usc/t26/s4948 Application of taxes and denial of exemption with respect to certain foreign organizations
/us/usc/t26/s4951 Taxes on self-dealing
/us/usc/t26/s4952 Taxes on taxable expenditures
/us/usc/t26/s4953 Tax on excess contributions to black lung benefit trusts
/us/usc/t26/s4955 Taxes on political expenditures of section 501(c)(3) organizations
/us/usc/t26/s4958 Taxes on excess benefit transactions
/us/usc/t26/s4959 Taxes on failures by hospital organizations
/us/usc/t26/s4960 Tax on excess tax-exempt organization executive compensation
/us/usc/t26/s4961 Abatement of second tier taxes where there is correction
/us/usc/t26/s4962 Abatement of first tier taxes in certain cases
/us/usc/t26/s4963 Definitions
/us/usc/t26/s4965 Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
/us/usc/t26/s4966 Taxes on taxable distributions
/us/usc/t26/s4967 Taxes on prohibited benefits
/us/usc/t26/s4968 Excise tax based on investment income of private colleges and universities
/us/usc/t26/s4971 Taxes on failure to meet minimum funding standards
/us/usc/t26/s4972 Tax on nondeductible contributions to qualified employer plans
/us/usc/t26/s4973 Tax on excess contributions to certain tax-favored accounts and annuities
/us/usc/t26/s4974 Excise tax on certain accumulations in qualified retirement plans
/us/usc/t26/s4975 Tax on prohibited transactions
/us/usc/t26/s4976 Taxes with respect to funded welfare benefit plans
/us/usc/t26/s4977 Tax on certain fringe benefits provided by an employer
/us/usc/t26/s4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
/us/usc/t26/s4979 Tax on certain excess contributions
/us/usc/t26/s4979A Tax on certain prohibited allocations of qualified securities
/us/usc/t26/s4980 Tax on reversion of qualified plan assets to employer
/us/usc/t26/s4980B Failure to satisfy continuation coverage requirements of group health plans
/us/usc/t26/s4980C Requirements for issuers of qualified long-term care insurance contracts
/us/usc/t26/s4980D Failure to meet certain group health plan requirements
/us/usc/t26/s4980E Failure of employer to make comparable Archer MSA contributions
/us/usc/t26/s4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
/us/usc/t26/s4980G Failure of employer to make comparable health savings account contributions
/us/usc/t26/s4980H Shared responsibility for employers regarding health coverage
/us/usc/t26/s4981 Excise tax on undistributed income of real estate investment trusts
/us/usc/t26/s4982 Excise tax on undistributed income of regulated investment companies
/us/usc/t26/s4985 Stock compensation of insiders in expatriated corporations
/us/usc/t26/s4999 Golden parachute payments
/us/usc/t26/s5000 Certain group health plans
/us/usc/t26/s5000A Requirement to maintain minimum essential coverage
/us/usc/t26/s5000B Imposition of tax on indoor tanning services
/us/usc/t26/s5000C Imposition of tax on certain foreign procurement
/us/usc/t26/s5001 Imposition, rate, and attachment of tax
/us/usc/t26/s5002 Definitions
/us/usc/t26/s5003 Cross references to exemptions, etc.
/us/usc/t26/s5004 Lien for tax
/us/usc/t26/s5005 Persons liable for tax
/us/usc/t26/s5006 Determination of tax
/us/usc/t26/s5007 Collection of tax on distilled spirits
/us/usc/t26/s5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
/us/usc/t26/s5010 Credit for wine content and for flavors content
/us/usc/t26/s5011 Income tax credit for average cost of carrying excise tax
/us/usc/t26/s5041 Imposition and rate of tax
/us/usc/t26/s5042 Exemption from tax
/us/usc/t26/s5043 Collection of taxes on wines
/us/usc/t26/s5044 Refund of tax on wine
/us/usc/t26/s5045 Cross references
/us/usc/t26/s5051 Imposition and rate of tax
/us/usc/t26/s5052 Definitions
/us/usc/t26/s5053 Exemptions
/us/usc/t26/s5054 Determination and collection of tax on beer
/us/usc/t26/s5055 Drawback of tax
/us/usc/t26/s5056 Refund and credit of tax, or relief from liability
/us/usc/t26/s5061 Method of collecting tax
/us/usc/t26/s5062 Refund and drawback in case of exportation
/us/usc/t26/s5064 Losses resulting from disaster, vandalism, or malicious mischief
/us/usc/t26/s5065 Territorial extent of law
/us/usc/t26/s5066 Distilled spirits for use of foreign embassies, legations, etc.
/us/usc/t26/s5067 Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
/us/usc/t26/s5068 Cross reference
/us/usc/t26/s5101 Notice of manufacture of still; notice of set up of still
/us/usc/t26/s5102 Definition of manufacturer of stills
/us/usc/t26/s5111 Eligibility
/us/usc/t26/s5112 Registration and regulation
/us/usc/t26/s5113 Investigation of claims
/us/usc/t26/s5114 Drawback
/us/usc/t26/s5121 Recordkeeping by wholesale dealers
/us/usc/t26/s5122 Recordkeeping by retail dealers
/us/usc/t26/s5123 Preservation and inspection of records, and entry of premises for inspection
/us/usc/t26/s5124 Registration by dealers
/us/usc/t26/s5131 Packaging distilled spirits for industrial uses
/us/usc/t26/s5132 Prohibited purchases by dealers
/us/usc/t26/s5171 Establishment
/us/usc/t26/s5172 Application
/us/usc/t26/s5173 Bonds
/us/usc/t26/s5175 Export bonds
/us/usc/t26/s5176 New or renewed bonds
/us/usc/t26/s5177 Other provisions relating to bonds
/us/usc/t26/s5178 Premises of distilled spirits plants
/us/usc/t26/s5179 Registration of stills
/us/usc/t26/s5180 Signs
/us/usc/t26/s5181 Distilled spirits for fuel use
/us/usc/t26/s5182 Cross references
/us/usc/t26/s5201 Regulation of operations
/us/usc/t26/s5202 Supervision of operations
/us/usc/t26/s5203 Entry and examination of premises
/us/usc/t26/s5204 Gauging
/us/usc/t26/s5206 Containers
/us/usc/t26/s5207 Records and reports
/us/usc/t26/s5211 Production and entry of distilled spirits
/us/usc/t26/s5212 Transfer of distilled spirits between bonded premises
/us/usc/t26/s5213 Withdrawal of distilled spirits from bonded premises on determination of tax
/us/usc/t26/s5214 Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
/us/usc/t26/s5215 Return of tax determined distilled spirits to bonded premises
/us/usc/t26/s5216 Regulation of operations
/us/usc/t26/s5221 Commencement, suspension, and resumption of operations
/us/usc/t26/s5222 Production, receipt, removal, and use of distilling materials
/us/usc/t26/s5223 Redistillation of spirits, articles, and residues
/us/usc/t26/s5231 Entry for deposit
/us/usc/t26/s5232 Imported distilled spirits
/us/usc/t26/s5235 Bottling of alcohol for industrial purposes
/us/usc/t26/s5236 Discontinuance of storage facilities and transfer of distilled spirits
/us/usc/t26/s5241 Authority to denature
/us/usc/t26/s5242 Denaturing materials
/us/usc/t26/s5243 Sale of abandoned spirits for denaturation without collection of tax
/us/usc/t26/s5244 Cross references
/us/usc/t26/s5271 Permits
/us/usc/t26/s5272 Bonds
/us/usc/t26/s5273 Sale, use, and recovery of denatured distilled spirits
/us/usc/t26/s5274 Applicability of other laws
/us/usc/t26/s5275 Records and reports
/us/usc/t26/s5291 General
/us/usc/t26/s5301 General
/us/usc/t26/s5311 Detention of containers
/us/usc/t26/s5312 Production and use of distilled spirits for experimental research
/us/usc/t26/s5313 Withdrawal of distilled spirits from customs custody free of tax for use of the United States
/us/usc/t26/s5314 Special applicability of certain provisions
/us/usc/t26/s5351 Bonded wine cellar
/us/usc/t26/s5352 Taxpaid wine bottling house
/us/usc/t26/s5353 Bonded wine warehouse
/us/usc/t26/s5354 Bond
/us/usc/t26/s5355 General provisions relating to bonds
/us/usc/t26/s5356 Application
/us/usc/t26/s5357 Premises
/us/usc/t26/s5361 Bonded wine cellar operations
/us/usc/t26/s5362 Removals of wine from bonded wine cellars
/us/usc/t26/s5363 Taxpaid wine bottling house operations
/us/usc/t26/s5364 Wine imported in bulk
/us/usc/t26/s5365 Segregation of operations
/us/usc/t26/s5366 Supervision
/us/usc/t26/s5367 Records
/us/usc/t26/s5368 Gauging and marking
/us/usc/t26/s5369 Inventories
/us/usc/t26/s5370 Losses
/us/usc/t26/s5371 Insurance coverage, etc.
/us/usc/t26/s5372 Sampling
/us/usc/t26/s5373 Wine spirits
/us/usc/t26/s5381 Natural wine
/us/usc/t26/s5382 Cellar treatment of natural wine
/us/usc/t26/s5383 Amelioration and sweetening limitations for natural grape wines
/us/usc/t26/s5384 Amelioration and sweetening limitations for natural fruit and berry wines
/us/usc/t26/s5385 Specially sweetened natural wines
/us/usc/t26/s5386 Special natural wines
/us/usc/t26/s5387 Agricultural wines
/us/usc/t26/s5388 Designation of wines
/us/usc/t26/s5391 Exemption from distilled spirits taxes
/us/usc/t26/s5392 Definitions
/us/usc/t26/s5401 Qualifying documents
/us/usc/t26/s5402 Definitions
/us/usc/t26/s5403 Cross references
/us/usc/t26/s5411 Use of brewery
/us/usc/t26/s5412 Removal of beer in containers or by pipeline
/us/usc/t26/s5413 Brewers procuring beer from other brewers
/us/usc/t26/s5414 Transfer of beer between bonded facilities
/us/usc/t26/s5415 Records and returns
/us/usc/t26/s5416 Definitions of package and packaging
/us/usc/t26/s5417 Pilot brewing plants
/us/usc/t26/s5418 Beer imported in bulk
/us/usc/t26/s5501 Establishment
/us/usc/t26/s5502 Qualification
/us/usc/t26/s5503 Construction and equipment
/us/usc/t26/s5504 Operation
/us/usc/t26/s5505 Applicability of provisions of this chapter
/us/usc/t26/s5511 Establishment and operation
/us/usc/t26/s5512 Control of products after manufacture
/us/usc/t26/s5551 General provisions relating to bonds
/us/usc/t26/s5552 Installation of meters, tanks, and other apparatus
/us/usc/t26/s5553 Supervision of premises and operations
/us/usc/t26/s5554 Pilot operations
/us/usc/t26/s5555 Records, statements, and returns
/us/usc/t26/s5556 Regulations
/us/usc/t26/s5557 Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
/us/usc/t26/s5558 Authority of enforcement officers
/us/usc/t26/s5559 Determinations
/us/usc/t26/s5560 Other provisions applicable
/us/usc/t26/s5561 Exemptions to meet the requirements of the national defense
/us/usc/t26/s5562 Exemptions from certain requirements in cases of disaster
/us/usc/t26/s5601 Criminal penalties
/us/usc/t26/s5602 Penalty for tax fraud by distiller
/us/usc/t26/s5603 Penalty relating to records, returns, and reports
/us/usc/t26/s5604 Penalties relating to marks, brands, and containers
/us/usc/t26/s5605 Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
/us/usc/t26/s5606 Penalty relating to containers of distilled spirits
/us/usc/t26/s5607 Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
/us/usc/t26/s5608 Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
/us/usc/t26/s5609 Destruction of unregistered stills, distilling apparatus, equipment, and materials
/us/usc/t26/s5610 Disposal of forfeited equipment and material for distilling
/us/usc/t26/s5611 Release of distillery before judgment
/us/usc/t26/s5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises
/us/usc/t26/s5613 Forfeiture of distilled spirits not closed, marked, or branded as required by law
/us/usc/t26/s5614 Burden of proof in cases of seizure of spirits
/us/usc/t26/s5615 Property subject to forfeiture
/us/usc/t26/s5661 Penalty and forfeiture for violation of laws and regulations relating to wine
/us/usc/t26/s5662 Penalty for alteration of wine labels
/us/usc/t26/s5663 Cross reference
/us/usc/t26/s5671 Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
/us/usc/t26/s5672 Penalty for failure of brewer to comply with requirements and to keep records and file returns
/us/usc/t26/s5673 Forfeiture for flagrant and willful removal of beer without taxpayment
/us/usc/t26/s5674 Penalty for unlawful production or removal of beer
/us/usc/t26/s5675 Penalty for intentional removal or defacement of brewer’s marks and brands
/us/usc/t26/s5681 Penalty relating to signs
/us/usc/t26/s5682 Penalty for breaking locks or gaining access
/us/usc/t26/s5683 Penalty and forfeiture for removal of liquors under improper brands
/us/usc/t26/s5684 Penalties relating to the payment and collection of liquor taxes
/us/usc/t26/s5685 Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
/us/usc/t26/s5686 Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
/us/usc/t26/s5687 Penalty for offenses not specifically covered
/us/usc/t26/s5688 Disposition and release of seized property
/us/usc/t26/s5690 Definition of the term “person”
/us/usc/t26/s5701 Rate of tax
/us/usc/t26/s5702 Definitions
/us/usc/t26/s5703 Liability for tax and method of payment
/us/usc/t26/s5704 Exemption from tax
/us/usc/t26/s5705 Credit, refund, or allowance of tax
/us/usc/t26/s5706 Drawback of tax
/us/usc/t26/s5708 Losses caused by disaster
/us/usc/t26/s5711 Bond
/us/usc/t26/s5712 Application for permit
/us/usc/t26/s5713 Permit
/us/usc/t26/s5721 Inventories
/us/usc/t26/s5722 Reports
/us/usc/t26/s5723 Packages, marks, labels, and notices
/us/usc/t26/s5731 Imposition and rate of tax
/us/usc/t26/s5732 Payment of tax
/us/usc/t26/s5733 Provisions relating to liability for occupational taxes
/us/usc/t26/s5734 Application of State laws
/us/usc/t26/s5741 Records to be maintained
/us/usc/t26/s5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
/us/usc/t26/s5752 Restrictions relating to marks, labels, notices, and packages
/us/usc/t26/s5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
/us/usc/t26/s5754 Restriction on importation of previously exported tobacco products
/us/usc/t26/s5761 Civil penalties
/us/usc/t26/s5762 Criminal penalties
/us/usc/t26/s5763 Forfeitures
/us/usc/t26/s5801 Imposition of tax
/us/usc/t26/s5802 Registration of importers, manufacturers, and dealers
/us/usc/t26/s5811 Transfer tax
/us/usc/t26/s5812 Transfers
/us/usc/t26/s5821 Making tax
/us/usc/t26/s5822 Making
/us/usc/t26/s5841 Registration of firearms
/us/usc/t26/s5842 Identification of firearms
/us/usc/t26/s5843 Records and returns
/us/usc/t26/s5844 Importation
/us/usc/t26/s5845 Definitions
/us/usc/t26/s5846 Other laws applicable
/us/usc/t26/s5847 Effect on other laws
/us/usc/t26/s5848 Restrictive use of information
/us/usc/t26/s5849 Citation of chapter
/us/usc/t26/s5851 Special (occupational) tax exemption
/us/usc/t26/s5852 General transfer and making tax exemption
/us/usc/t26/s5853 Transfer and making tax exemption available to certain governmental entities
/us/usc/t26/s5854 Exportation of firearms exempt from transfer tax
/us/usc/t26/s5861 Prohibited acts
/us/usc/t26/s5871 Penalties
/us/usc/t26/s5872 Forfeitures
/us/usc/t26/s5881 Greenmail
/us/usc/t26/s5891 Structured settlement factoring transactions
/us/usc/t26/s6001 Notice or regulations requiring records, statements, and special returns
/us/usc/t26/s6011 General requirement of return, statement, or list
/us/usc/t26/s6012 Persons required to make returns of income
/us/usc/t26/s6013 Joint returns of income tax by husband and wife
/us/usc/t26/s6014 Income tax return—tax not computed by taxpayer
/us/usc/t26/s6015 Relief from joint and several liability on joint return
/us/usc/t26/s6017 Self-employment tax returns
/us/usc/t26/s6018 Estate tax returns
/us/usc/t26/s6019 Gift tax returns
/us/usc/t26/s6020 Returns prepared for or executed by Secretary
/us/usc/t26/s6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
/us/usc/t26/s6031 Return of partnership income
/us/usc/t26/s6032 Returns of banks with respect to common trust funds
/us/usc/t26/s6033 Returns by exempt organizations
/us/usc/t26/s6034 Returns by certain trusts
/us/usc/t26/s6034A Information to beneficiaries of estates and trusts
/us/usc/t26/s6035 Basis information to persons acquiring property from decedent
/us/usc/t26/s6036 Notice of qualification as executor or receiver
/us/usc/t26/s6037 Return of S corporation
/us/usc/t26/s6038 Information reporting with respect to certain foreign corporations and partnerships
/us/usc/t26/s6038A Information with respect to certain foreign-owned corporations
/us/usc/t26/s6038B Notice of certain transfers to foreign persons
/us/usc/t26/s6038C Information with respect to foreign corporations engaged in U.S. business
/us/usc/t26/s6038D Information with respect to foreign financial assets
/us/usc/t26/s6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
/us/usc/t26/s6039 Returns required in connection with certain options
/us/usc/t26/s6039C Returns with respect to foreign persons holding direct investments in United States real property interests
/us/usc/t26/s6039D Returns and records with respect to certain fringe benefit plans
/us/usc/t26/s6039E Information concerning resident status
/us/usc/t26/s6039F Notice of large gifts received from foreign persons
/us/usc/t26/s6039G Information on individuals losing United States citizenship
/us/usc/t26/s6039H Information with respect to Alaska Native Settlement Trusts and Native Corporations
/us/usc/t26/s6039I Returns and records with respect to employer-owned life insurance contracts
/us/usc/t26/s6039J Information reporting with respect to Commodity Credit Corporation transactions
/us/usc/t26/s6040 Cross references
/us/usc/t26/s6041 Information at source
/us/usc/t26/s6041A Returns regarding payments of remuneration for services and direct sales
/us/usc/t26/s6042 Returns regarding payments of dividends and corporate earnings and profits
/us/usc/t26/s6043 Liquidating, etc., transactions
/us/usc/t26/s6043A Returns relating to taxable mergers and acquisitions
/us/usc/t26/s6044 Returns regarding payments of patronage dividends
/us/usc/t26/s6045 Returns of brokers
/us/usc/t26/s6045A Information required in connection with transfers of covered securities to brokers
/us/usc/t26/s6045B Returns relating to actions affecting basis of specified securities
/us/usc/t26/s6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
/us/usc/t26/s6046A Returns as to interests in foreign partnerships
/us/usc/t26/s6047 Information relating to certain trusts and annuity plans
/us/usc/t26/s6048 Information with respect to certain foreign trusts
/us/usc/t26/s6049 Returns regarding payments of interest
/us/usc/t26/s6050A Reporting requirements of certain fishing boat operators
/us/usc/t26/s6050B Returns relating to unemployment compensation
/us/usc/t26/s6050D Returns relating to energy grants and financing
/us/usc/t26/s6050E State and local income tax refunds
/us/usc/t26/s6050F Returns relating to social security benefits
/us/usc/t26/s6050G Returns relating to certain railroad retirement benefits
/us/usc/t26/s6050H Returns relating to mortgage interest received in trade or business from individuals
/us/usc/t26/s6050I Returns relating to cash received in trade or business, etc.
/us/usc/t26/s6050J Returns relating to foreclosures and abandonments of security
/us/usc/t26/s6050K Returns relating to exchanges of certain partnership interests
/us/usc/t26/s6050L Returns relating to certain donated property
/us/usc/t26/s6050M Returns relating to persons receiving contracts from Federal executive agencies
/us/usc/t26/s6050V Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
/us/usc/t26/s6050N Returns regarding payments of royalties
/us/usc/t26/s6050P Returns relating to the cancellation of indebtedness by certain entities
/us/usc/t26/s6050Q Certain long-term care benefits
/us/usc/t26/s6050R Returns relating to certain purchases of fish
/us/usc/t26/s6050S Returns relating to higher education tuition and related expenses
/us/usc/t26/s6050X Information with respect to certain fines, penalties, and other amounts
/us/usc/t26/s6050T Returns relating to credit for health insurance costs of eligible individuals
/us/usc/t26/s6050U Charges or payments for qualified long-term care insurance contracts under combined arrangements
/us/usc/t26/s6050W Returns relating to payments made in settlement of payment card and third party network transactions
/us/usc/t26/s6050Y Returns relating to certain life insurance contract transactions
/us/usc/t26/s6051 Receipts for employees
/us/usc/t26/s6052 Returns regarding payment of wages in the form of group-term life insurance
/us/usc/t26/s6053 Reporting of tips
/us/usc/t26/s6055 Reporting of health insurance coverage
/us/usc/t26/s6056 Certain employers required to report on health insurance coverage
/us/usc/t26/s6057 Annual registration, etc.
/us/usc/t26/s6058 Information required in connection with certain plans of deferred compensation
/us/usc/t26/s6059 Periodic report of actuary
/us/usc/t26/s6060 Information returns of tax return preparers
/us/usc/t26/s6061 Signing of returns and other documents
/us/usc/t26/s6062 Signing of corporation returns
/us/usc/t26/s6063 Signing of partnership returns
/us/usc/t26/s6064 Signature presumed authentic
/us/usc/t26/s6065 Verification of returns
/us/usc/t26/s6071 Time for filing returns and other documents
/us/usc/t26/s6072 Time for filing income tax returns
/us/usc/t26/s6075 Time for filing estate and gift tax returns
/us/usc/t26/s6081 Extension of time for filing returns
/us/usc/t26/s6091 Place for filing returns or other documents
/us/usc/t26/s6096 Designation by individuals
/us/usc/t26/s6101 Period covered by returns or other documents
/us/usc/t26/s6102 Computations on returns or other documents
/us/usc/t26/s6103 Confidentiality and disclosure of returns and return information
/us/usc/t26/s6104 Publicity of information required from certain exempt organizations and certain trusts
/us/usc/t26/s6105 Confidentiality of information arising under treaty obligations
/us/usc/t26/s6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
/us/usc/t26/s6108 Statistical publications and studies
/us/usc/t26/s6109 Identifying numbers
/us/usc/t26/s6110 Public inspection of written determinations
/us/usc/t26/s6111 Disclosure of reportable transactions
/us/usc/t26/s6112 Material advisors of reportable transactions must keep lists of advisees, etc.
/us/usc/t26/s6113 Disclosure of nondeductibility of contributions
/us/usc/t26/s6114 Treaty-based return positions
/us/usc/t26/s6115 Disclosure related to quid pro quo contributions
/us/usc/t26/s6116 Requirement for prisons located in United States to provide information for tax administration
/us/usc/t26/s6117 Cross reference
/us/usc/t26/s6151 Time and place for paying tax shown on returns
/us/usc/t26/s6155 Payment on notice and demand
/us/usc/t26/s6157 Payment of Federal unemployment tax on quarterly or other time period basis
/us/usc/t26/s6159 Agreements for payment of tax liability in installments
/us/usc/t26/s6161 Extension of time for paying tax
/us/usc/t26/s6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
/us/usc/t26/s6164 Extension of time for payment of taxes by corporations expecting carrybacks
/us/usc/t26/s6165 Bonds where time to pay tax or deficiency has been extended
/us/usc/t26/s6166 Extension of time for payment of estate tax where estate consists largely of interest in closely held business
/us/usc/t26/s6167 Extension of time for payment of tax attributable to recovery of foreign expropriation losses
/us/usc/t26/s6201 Assessment authority
/us/usc/t26/s6202 Establishment by regulations of mode or time of assessment
/us/usc/t26/s6203 Method of assessment
/us/usc/t26/s6204 Supplemental assessments
/us/usc/t26/s6205 Special rules applicable to certain employment taxes
/us/usc/t26/s6206 Special rules applicable to excessive claims under certain sections
/us/usc/t26/s6207 Cross references
/us/usc/t26/s6211 Definition of a deficiency
/us/usc/t26/s6212 Notice of deficiency
/us/usc/t26/s6213 Restrictions applicable to deficiencies; petition to Tax Court
/us/usc/t26/s6214 Determinations by Tax Court
/us/usc/t26/s6215 Assessment of deficiency found by Tax Court
/us/usc/t26/s6216 Cross references
/us/usc/t26/s6221 Determination at partnership level
/us/usc/t26/s6222 Partner’s return must be consistent with partnership return
/us/usc/t26/s6223 Partners bound by actions of partnership
/us/usc/t26/s6225 Partnership adjustment by Secretary
/us/usc/t26/s6226 Alternative to payment of imputed underpayment by partnership
/us/usc/t26/s6227 Administrative adjustment request by partnership
/us/usc/t26/s6231 Notice of proceedings and adjustment
/us/usc/t26/s6232 Assessment, collection, and payment
/us/usc/t26/s6233 Interest and penalties
/us/usc/t26/s6234 Judicial review of partnership adjustment
/us/usc/t26/s6235 Period of limitations on making adjustments
/us/usc/t26/s6241 Definitions and special rules
/us/usc/t26/s6301 Collection authority
/us/usc/t26/s6302 Mode or time of collection
/us/usc/t26/s6303 Notice and demand for tax
/us/usc/t26/s6304 Fair tax collection practices
/us/usc/t26/s6305 Collection of certain liability
/us/usc/t26/s6306 Qualified tax collection contracts
/us/usc/t26/s6307 Special compliance personnel program account
/us/usc/t26/s6311 Payment of tax by commercially acceptable means
/us/usc/t26/s6313 Fractional parts of a cent
/us/usc/t26/s6314 Receipt for taxes
/us/usc/t26/s6315 Payments of estimated income tax
/us/usc/t26/s6316 Payment by foreign currency
/us/usc/t26/s6317 Payments of Federal unemployment tax for calendar quarter
/us/usc/t26/s6320 Notice and opportunity for hearing upon filing of notice of lien
/us/usc/t26/s6321 Lien for taxes
/us/usc/t26/s6322 Period of lien
/us/usc/t26/s6323 Validity and priority against certain persons
/us/usc/t26/s6324 Special liens for estate and gift taxes
/us/usc/t26/s6324A Special lien for estate tax deferred under section 6166
/us/usc/t26/s6324B Special lien for additional estate tax attributable to farm, etc., valuation
/us/usc/t26/s6325 Release of lien or discharge of property
/us/usc/t26/s6326 Administrative appeal of liens
/us/usc/t26/s6327 Cross references
/us/usc/t26/s6330 Notice and opportunity for hearing before levy
/us/usc/t26/s6331 Levy and distraint
/us/usc/t26/s6332 Surrender of property subject to levy
/us/usc/t26/s6333 Production of books
/us/usc/t26/s6334 Property exempt from levy
/us/usc/t26/s6335 Sale of seized property
/us/usc/t26/s6336 Sale of perishable goods
/us/usc/t26/s6337 Redemption of property
/us/usc/t26/s6338 Certificate of sale; deed of real property
/us/usc/t26/s6339 Legal effect of certificate of sale of personal property and deed of real property
/us/usc/t26/s6340 Records of sale
/us/usc/t26/s6341 Expense of levy and sale
/us/usc/t26/s6342 Application of proceeds of levy
/us/usc/t26/s6343 Authority to release levy and return property
/us/usc/t26/s6344 Cross references
/us/usc/t26/s6401 Amounts treated as overpayments
/us/usc/t26/s6402 Authority to make credits or refunds
/us/usc/t26/s6403 Overpayment of installment
/us/usc/t26/s6404 Abatements
/us/usc/t26/s6405 Reports of refunds and credits
/us/usc/t26/s6406 Prohibition of administrative review of decisions
/us/usc/t26/s6407 Date of allowance of refund or credit
/us/usc/t26/s6408 State escheat laws not to apply
/us/usc/t26/s6409 Refunds disregarded in the administration of Federal programs and federally assisted programs
/us/usc/t26/s6411 Tentative carryback and refund adjustments
/us/usc/t26/s6412 Floor stocks refunds
/us/usc/t26/s6413 Special rules applicable to certain employment taxes
/us/usc/t26/s6414 Income tax withheld
/us/usc/t26/s6415 Credits or refunds to persons who collected certain taxes
/us/usc/t26/s6416 Certain taxes on sales and services
/us/usc/t26/s6419 Excise tax on wagering
/us/usc/t26/s6420 Gasoline used on farms
/us/usc/t26/s6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
/us/usc/t26/s6422 Cross references
/us/usc/t26/s6423 Conditions to allowance in the case of alcohol and tobacco taxes
/us/usc/t26/s6425 Adjustment of overpayment of estimated income tax by corporation
/us/usc/t26/s6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
/us/usc/t26/s6427 Fuels not used for taxable purposes
/us/usc/t26/s6428 2020 Recovery rebates for individuals
/us/usc/t26/s6428A Additional 2020 recovery rebates for individuals
/us/usc/t26/s6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
/us/usc/t26/s6501 Limitations on assessment and collection
/us/usc/t26/s6502 Collection after assessment
/us/usc/t26/s6503 Suspension of running of period of limitation
/us/usc/t26/s6504 Cross references
/us/usc/t26/s6511 Limitations on credit or refund
/us/usc/t26/s6512 Limitations in case of petition to Tax Court
/us/usc/t26/s6513 Time return deemed filed and tax considered paid
/us/usc/t26/s6514 Credits or refunds after period of limitation
/us/usc/t26/s6515 Cross references
/us/usc/t26/s6521 Mitigation of effect of limitation in case of related taxes under different chapters
/us/usc/t26/s6531 Periods of limitation on criminal prosecutions
/us/usc/t26/s6532 Periods of limitation on suits
/us/usc/t26/s6533 Cross references
/us/usc/t26/s6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
/us/usc/t26/s6602 Interest on erroneous refund recoverable by suit
/us/usc/t26/s6603 Deposits made to suspend running of interest on potential underpayments, etc.
/us/usc/t26/s6611 Interest on overpayments
/us/usc/t26/s6612 Cross references
/us/usc/t26/s6621 Determination of rate of interest
/us/usc/t26/s6622 Interest compounded daily
/us/usc/t26/s6631 Notice requirements
/us/usc/t26/s6651 Failure to file tax return or to pay tax
/us/usc/t26/s6652 Failure to file certain information returns, registration statements, etc.
/us/usc/t26/s6653 Failure to pay stamp tax
/us/usc/t26/s6654 Failure by individual to pay estimated income tax
/us/usc/t26/s6655 Failure by corporation to pay estimated income tax
/us/usc/t26/s6656 Failure to make deposit of taxes
/us/usc/t26/s6657 Bad checks
/us/usc/t26/s6658 Coordination with title 11
/us/usc/t26/s6662 Imposition of accuracy-related penalty on underpayments
/us/usc/t26/s6662A Imposition of accuracy-related penalty on understatements with respect to reportable transactions
/us/usc/t26/s6663 Imposition of fraud penalty
/us/usc/t26/s6664 Definitions and special rules
/us/usc/t26/s6665 Applicable rules
/us/usc/t26/s6671 Rules for application of assessable penalties
/us/usc/t26/s6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
/us/usc/t26/s6673 Sanctions and costs awarded by courts
/us/usc/t26/s6674 Fraudulent statement or failure to furnish statement to employee
/us/usc/t26/s6675 Excessive claims with respect to the use of certain fuels
/us/usc/t26/s6676 Erroneous claim for refund or credit
/us/usc/t26/s6677 Failure to file information with respect to certain foreign trusts
/us/usc/t26/s6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
/us/usc/t26/s6682 False information with respect to withholding
/us/usc/t26/s6684 Assessable penalties with respect to liability for tax under chapter 42
/us/usc/t26/s6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
/us/usc/t26/s6686 Failure to file returns or supply information by DISC or former FSC
/us/usc/t26/s6688 Assessable penalties with respect to information required to be furnished under section 7654
/us/usc/t26/s6689 Failure to file notice of redetermination of foreign tax
/us/usc/t26/s6690 Fraudulent statement or failure to furnish statement to plan participant
/us/usc/t26/s6692 Failure to file actuarial report
/us/usc/t26/s6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
/us/usc/t26/s6694 Understatement of taxpayer’s liability by tax return preparer
/us/usc/t26/s6695 Other assessable penalties with respect to the preparation of tax returns for other persons
/us/usc/t26/s6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
/us/usc/t26/s6696 Rules applicable with respect to sections 6694, 6695, and 6695A
/us/usc/t26/s6698 Failure to file partnership return
/us/usc/t26/s6699 Failure to file S corporation return
/us/usc/t26/s6700 Promoting abusive tax shelters, etc.
/us/usc/t26/s6701 Penalties for aiding and abetting understatement of tax liability
/us/usc/t26/s6702 Frivolous tax submissions
/us/usc/t26/s6703 Rules applicable to penalties under sections 6700, 6701, and 6702
/us/usc/t26/s6704 Failure to keep records necessary to meet reporting requirements under section 6047(d)
/us/usc/t26/s6705 Failure by broker to provide notice to payors
/us/usc/t26/s6706 Original issue discount information requirements
/us/usc/t26/s6707 Failure to furnish information regarding reportable transactions
/us/usc/t26/s6707A Penalty for failure to include reportable transaction information with return
/us/usc/t26/s6708 Failure to maintain lists of advisees with respect to reportable transactions
/us/usc/t26/s6709 Penalties with respect to mortgage credit certificates
/us/usc/t26/s6710 Failure to disclose that contributions are nondeductible
/us/usc/t26/s6711 Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
/us/usc/t26/s6712 Failure to disclose treaty-based return positions
/us/usc/t26/s6713 Disclosure or use of information by preparers of returns
/us/usc/t26/s6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
/us/usc/t26/s6715 Dyed fuel sold for use or used in taxable use, etc.
/us/usc/t26/s6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
/us/usc/t26/s6717 Refusal of entry
/us/usc/t26/s6718 Failure to display tax registration on vessels
/us/usc/t26/s6719 Failure to register or reregister
/us/usc/t26/s6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
/us/usc/t26/s6720A Penalty with respect to certain adulterated fuels
/us/usc/t26/s6720B Fraudulent identification of exempt use property
/us/usc/t26/s6721 Failure to file correct information returns
/us/usc/t26/s6722 Failure to furnish correct payee statements
/us/usc/t26/s6723 Failure to comply with other information reporting requirements
/us/usc/t26/s6724 Waiver; definitions and special rules
/us/usc/t26/s6725 Failure to report information under section 4101
/us/usc/t26/s6751 Procedural requirements
/us/usc/t26/s6801 Authority for establishment, alteration, and distribution
/us/usc/t26/s6802 Supply and distribution
/us/usc/t26/s6803 Accounting and safeguarding
/us/usc/t26/s6804 Attachment and cancellation
/us/usc/t26/s6805 Redemption of stamps
/us/usc/t26/s6806 Occupational tax stamps
/us/usc/t26/s6807 Stamping, marking, and branding seized goods
/us/usc/t26/s6808 Special provisions relating to stamps
/us/usc/t26/s6851 Termination assessments of income tax
/us/usc/t26/s6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
/us/usc/t26/s6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
/us/usc/t26/s6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
/us/usc/t26/s6863 Stay of collection of jeopardy assessments
/us/usc/t26/s6864 Termination of extended period for payment in case of carryback
/us/usc/t26/s6867 Presumptions where owner of large amount of cash is not identified
/us/usc/t26/s6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
/us/usc/t26/s6872 Suspension of period on assessment
/us/usc/t26/s6873 Unpaid claims
/us/usc/t26/s6901 Transferred assets
/us/usc/t26/s6902 Provisions of special application to transferees
/us/usc/t26/s6903 Notice of fiduciary relationship
/us/usc/t26/s6904 Prohibition of injunctions
/us/usc/t26/s6905 Discharge of executor from personal liability for decedent’s income and gift taxes
/us/usc/t26/s7001 Collection of foreign items
/us/usc/t26/s7011 Registration—persons paying a special tax
/us/usc/t26/s7012 Cross references
/us/usc/t26/s7101 Form of bonds
/us/usc/t26/s7102 Single bond in lieu of multiple bonds
/us/usc/t26/s7103 Cross references—Other provisions for bonds
/us/usc/t26/s7121 Closing agreements
/us/usc/t26/s7122 Compromises
/us/usc/t26/s7123 Appeals dispute resolution procedures
/us/usc/t26/s7124 Cross references
/us/usc/t26/s7201 Attempt to evade or defeat tax
/us/usc/t26/s7202 Willful failure to collect or pay over tax
/us/usc/t26/s7203 Willful failure to file return, supply information, or pay tax
/us/usc/t26/s7204 Fraudulent statement or failure to make statement to employees
/us/usc/t26/s7205 Fraudulent withholding exemption certificate or failure to supply information
/us/usc/t26/s7206 Fraud and false statements
/us/usc/t26/s7207 Fraudulent returns, statements, or other documents
/us/usc/t26/s7208 Offenses relating to stamps
/us/usc/t26/s7209 Unauthorized use or sale of stamps
/us/usc/t26/s7210 Failure to obey summons
/us/usc/t26/s7211 False statements to purchasers or lessees relating to tax
/us/usc/t26/s7212 Attempts to interfere with administration of internal revenue laws
/us/usc/t26/s7213 Unauthorized disclosure of information
/us/usc/t26/s7213A Unauthorized inspection of returns or return information
/us/usc/t26/s7214 Offenses by officers and employees of the United States
/us/usc/t26/s7215 Offenses with respect to collected taxes
/us/usc/t26/s7216 Disclosure or use of information by preparers of returns
/us/usc/t26/s7217 Prohibition on executive branch influence over taxpayer audits and other investigations
/us/usc/t26/s7231 Failure to obtain license for collection of foreign items
/us/usc/t26/s7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
/us/usc/t26/s7261 Representation that retailers’ excise tax is excluded from price of article
/us/usc/t26/s7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
/us/usc/t26/s7268 Possession with intent to sell in fraud of law or to evade tax
/us/usc/t26/s7269 Failure to produce records
/us/usc/t26/s7270 Insurance policies
/us/usc/t26/s7271 Penalties for offenses relating to stamps
/us/usc/t26/s7272 Penalty for failure to register or reregister
/us/usc/t26/s7273 Penalties for offenses relating to special taxes
/us/usc/t26/s7275 Penalty for offenses relating to certain airline tickets and advertising
/us/usc/t26/s7301 Property subject to tax
/us/usc/t26/s7302 Property used in violation of internal revenue laws
/us/usc/t26/s7303 Other property subject to forfeiture
/us/usc/t26/s7304 Penalty for fraudulently claiming drawback
/us/usc/t26/s7321 Authority to seize property subject to forfeiture
/us/usc/t26/s7322 Delivery of seized personal property to United States marshal
/us/usc/t26/s7323 Judicial action to enforce forfeiture
/us/usc/t26/s7324 Special disposition of perishable goods
/us/usc/t26/s7325 Personal property valued at $100,000 or less
/us/usc/t26/s7327 Customs laws applicable
/us/usc/t26/s7328 Cross references
/us/usc/t26/s7341 Penalty for sales to evade tax
/us/usc/t26/s7342 Penalty for refusal to permit entry or examination
/us/usc/t26/s7343 Definition of term “person”
/us/usc/t26/s7344 Extended application of penalties relating to officers of the Treasury Department
/us/usc/t26/s7345 Revocation or denial of passport in case of certain tax delinquencies
/us/usc/t26/s7401 Authorization
/us/usc/t26/s7402 Jurisdiction of district courts
/us/usc/t26/s7403 Action to enforce lien or to subject property to payment of tax
/us/usc/t26/s7404 Authority to bring civil action for estate taxes
/us/usc/t26/s7405 Action for recovery of erroneous refunds
/us/usc/t26/s7406 Disposition of judgments and moneys recovered
/us/usc/t26/s7407 Action to enjoin tax return preparers
/us/usc/t26/s7408 Actions to enjoin specified conduct related to tax shelters and reportable transactions
/us/usc/t26/s7409 Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
/us/usc/t26/s7410 Cross references
/us/usc/t26/s7421 Prohibition of suits to restrain assessment or collection
/us/usc/t26/s7422 Civil actions for refund
/us/usc/t26/s7423 Repayments to officers or employees
/us/usc/t26/s7424 Intervention
/us/usc/t26/s7425 Discharge of liens
/us/usc/t26/s7426 Civil actions by persons other than taxpayers
/us/usc/t26/s7427 Tax return preparers
/us/usc/t26/s7428 Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
/us/usc/t26/s7429 Review of jeopardy levy or assessment procedures
/us/usc/t26/s7430 Awarding of costs and certain fees
/us/usc/t26/s7431 Civil damages for unauthorized inspection or disclosure of returns and return information
/us/usc/t26/s7432 Civil damages for failure to release lien
/us/usc/t26/s7433 Civil damages for certain unauthorized collection actions
/us/usc/t26/s7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
/us/usc/t26/s7434 Civil damages for fraudulent filing of information returns
/us/usc/t26/s7435 Civil damages for unauthorized enticement of information disclosure
/us/usc/t26/s7436 Proceedings for determination of employment status
/us/usc/t26/s7437 Cross references
/us/usc/t26/s7441 Status
/us/usc/t26/s7442 Jurisdiction
/us/usc/t26/s7443 Membership
/us/usc/t26/s7443A Special trial judges
/us/usc/t26/s7444 Organization
/us/usc/t26/s7445 Offices
/us/usc/t26/s7446 Times and places of sessions
/us/usc/t26/s7447 Retirement
/us/usc/t26/s7448 Annuities to surviving spouses and dependent children of judges and special trial judges
/us/usc/t26/s7451 Fee for filing petition
/us/usc/t26/s7452 Representation of parties
/us/usc/t26/s7453 Rules of practice, procedure, and evidence
/us/usc/t26/s7454 Burden of proof in fraud, foundation manager, and transferee cases
/us/usc/t26/s7455 Service of process
/us/usc/t26/s7456 Administration of oaths and procurement of testimony
/us/usc/t26/s7457 Witness fees
/us/usc/t26/s7458 Hearings
/us/usc/t26/s7459 Reports and decisions
/us/usc/t26/s7460 Provisions of special application to divisions
/us/usc/t26/s7461 Publicity of proceedings
/us/usc/t26/s7462 Publication of reports
/us/usc/t26/s7463 Disputes involving $50,000 or less
/us/usc/t26/s7464 Intervention by trustee of debtor’s estate
/us/usc/t26/s7465 Provisions of special application to transferees
/us/usc/t26/s7466 Judicial conduct and disability procedures
/us/usc/t26/s7470 Administration
/us/usc/t26/s7470A Judicial conference
/us/usc/t26/s7471 Employees
/us/usc/t26/s7472 Expenditures
/us/usc/t26/s7473 Disposition of fees
/us/usc/t26/s7474 Fee for transcript of record
/us/usc/t26/s7475 Practice fee
/us/usc/t26/s7476 Declaratory judgments relating to qualification of certain retirement plans
/us/usc/t26/s7477 Declaratory judgments relating to value of certain gifts
/us/usc/t26/s7478 Declaratory judgments relating to status of certain governmental obligations
/us/usc/t26/s7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
/us/usc/t26/s7481 Date when Tax Court decision becomes final
/us/usc/t26/s7482 Courts of review
/us/usc/t26/s7483 Notice of appeal
/us/usc/t26/s7484 Change of incumbent in office
/us/usc/t26/s7485 Bond to stay assessment and collection
/us/usc/t26/s7486 Refund, credit, or abatement of amounts disallowed
/us/usc/t26/s7487 Cross references
/us/usc/t26/s7491 Burden of proof
/us/usc/t26/s7501 Liability for taxes withheld or collected
/us/usc/t26/s7502 Timely mailing treated as timely filing and paying
/us/usc/t26/s7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
/us/usc/t26/s7504 Fractional parts of a dollar
/us/usc/t26/s7505 Sale of personal property acquired by the United States
/us/usc/t26/s7506 Administration of real estate acquired by the United States
/us/usc/t26/s7507 Exemption of insolvent banks from tax
/us/usc/t26/s7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
/us/usc/t26/s7508A Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
/us/usc/t26/s7509 Expenditures incurred by the United States Postal Service
/us/usc/t26/s7510 Exemption from tax of domestic goods purchased for the United States
/us/usc/t26/s7512 Separate accounting for certain collected taxes, etc.
/us/usc/t26/s7513 Reproduction of returns and other documents
/us/usc/t26/s7514 Authority to prescribe or modify seals
/us/usc/t26/s7516 Supplying training and training aids on request
/us/usc/t26/s7517 Furnishing on request of statement explaining estate or gift valuation
/us/usc/t26/s7518 Tax incentives relating to merchant marine capital construction funds
/us/usc/t26/s7519 Required payments for entities electing not to have required taxable year
/us/usc/t26/s7520 Valuation tables
/us/usc/t26/s7521 Procedures involving taxpayer interviews
/us/usc/t26/s7522 Content of tax due, deficiency, and other notices
/us/usc/t26/s7523 Graphic presentation of major categories of Federal outlays and income
/us/usc/t26/s7524 Annual notice of tax delinquency
/us/usc/t26/s7525 Confidentiality privileges relating to taxpayer communications
/us/usc/t26/s7526 Low-income taxpayer clinics
/us/usc/t26/s7526A Return preparation programs for applicable taxpayers
/us/usc/t26/s7527 Advance payment of credit for health insurance costs of eligible individuals
/us/usc/t26/s7528 Internal Revenue Service user fees
/us/usc/t26/s7529 Notification of suspected identity theft
/us/usc/t26/s7601 Canvass of districts for taxable persons and objects
/us/usc/t26/s7602 Examination of books and witnesses
/us/usc/t26/s7603 Service of summons
/us/usc/t26/s7604 Enforcement of summons
/us/usc/t26/s7605 Time and place of examination
/us/usc/t26/s7606 Entry of premises for examination of taxable objects
/us/usc/t26/s7608 Authority of internal revenue enforcement officers
/us/usc/t26/s7609 Special procedures for third-party summonses
/us/usc/t26/s7610 Fees and costs for witnesses
/us/usc/t26/s7611 Restrictions on church tax inquiries and examinations
/us/usc/t26/s7612 Special procedures for summonses for computer software
/us/usc/t26/s7613 Cross references
/us/usc/t26/s7621 Internal revenue districts
/us/usc/t26/s7622 Authority to administer oaths and certify
/us/usc/t26/s7623 Expenses of detection of underpayments and fraud, etc.
/us/usc/t26/s7624 Reimbursement to State and local law enforcement agencies
/us/usc/t26/s7651 Administration and collection of taxes in possessions
/us/usc/t26/s7652 Shipments to the United States
/us/usc/t26/s7653 Shipments from the United States
/us/usc/t26/s7654 Coordination of United States and certain possession individual income taxes
/us/usc/t26/s7655 Cross references
/us/usc/t26/s7701 Definitions
/us/usc/t26/s7702 Life insurance contract defined
/us/usc/t26/s7702A Modified endowment contract defined
/us/usc/t26/s7702B Treatment of qualified long-term care insurance
/us/usc/t26/s7703 Determination of marital status
/us/usc/t26/s7704 Certain publicly traded partnerships treated as corporations
/us/usc/t26/s7705 Certified professional employer organizations
/us/usc/t26/s7801 Authority of Department of the Treasury
/us/usc/t26/s7802 Internal Revenue Service Oversight Board
/us/usc/t26/s7803 Commissioner of Internal Revenue; other officials
/us/usc/t26/s7804 Other personnel
/us/usc/t26/s7805 Rules and regulations
/us/usc/t26/s7806 Construction of title
/us/usc/t26/s7807 Rules in effect upon enactment of this title
/us/usc/t26/s7808 Depositaries for collections
/us/usc/t26/s7809 Deposit of collections
/us/usc/t26/s7810 Revolving fund for redemption of real property
/us/usc/t26/s7811 Taxpayer Assistance Orders
/us/usc/t26/s7812 Streamlined critical pay authority for information technology positions
/us/usc/t26/s7851 Applicability of revenue laws
/us/usc/t26/s7852 Other applicable rules
/us/usc/t26/s7871 Indian tribal governments treated as States for certain purposes
/us/usc/t26/s7872 Treatment of loans with below-market interest rates
/us/usc/t26/s7873 Income derived by Indians from exercise of fishing rights
/us/usc/t26/s7874 Rules relating to expatriated entities and their foreign parents
/us/usc/t26/s8001 Authorization
/us/usc/t26/s8002 Membership
/us/usc/t26/s8003 Election of chairman and vice chairman
/us/usc/t26/s8004 Appointment and compensation of staff
/us/usc/t26/s8005 Payment of expenses
/us/usc/t26/s8021 Powers
/us/usc/t26/s8022 Duties
/us/usc/t26/s8023 Additional powers to obtain data
/us/usc/t26/s9001 Short title
/us/usc/t26/s9002 Definitions
/us/usc/t26/s9003 Condition for eligibility for payments
/us/usc/t26/s9004 Entitlement of eligible candidates to payments
/us/usc/t26/s9005 Certification by Commission
/us/usc/t26/s9006 Payments to eligible candidates
/us/usc/t26/s9007 Examinations and audits; repayments
/us/usc/t26/s9008 Payments for presidential nominating conventions
/us/usc/t26/s9009 Reports to Congress; regulations
/us/usc/t26/s9010 Participation by Commission in judicial proceedings
/us/usc/t26/s9011 Judicial review
/us/usc/t26/s9012 Criminal penalties
/us/usc/t26/s9031 Short title
/us/usc/t26/s9032 Definitions
/us/usc/t26/s9033 Eligibility for payments
/us/usc/t26/s9034 Entitlement of eligible candidates to payments
/us/usc/t26/s9035 Qualified campaign expense limitations
/us/usc/t26/s9036 Certification by Commission
/us/usc/t26/s9037 Payments to eligible candidates
/us/usc/t26/s9038 Examinations and audits; repayments
/us/usc/t26/s9039 Reports to Congress; regulations
/us/usc/t26/s9040 Participation by Commission in judicial proceedings
/us/usc/t26/s9041 Judicial review
/us/usc/t26/s9042 Criminal penalties
/us/usc/t26/s9500 Short title
/us/usc/t26/s9501 Black Lung Disability Trust Fund
/us/usc/t26/s9502 Airport and Airway Trust Fund
/us/usc/t26/s9503 Highway Trust Fund
/us/usc/t26/s9504 Sport Fish Restoration and Boating Trust Fund
/us/usc/t26/s9505 Harbor Maintenance Trust Fund
/us/usc/t26/s9506 Inland Waterways Trust Fund
/us/usc/t26/s9507 Hazardous Substance Superfund
/us/usc/t26/s9508 Leaking Underground Storage Tank Trust Fund
/us/usc/t26/s9509 Oil Spill Liability Trust Fund
/us/usc/t26/s9510 Vaccine Injury Compensation Trust Fund
/us/usc/t26/s9511 Patient-Centered Outcomes Research Trust Fund
/us/usc/t26/s9601 Transfer of amounts
/us/usc/t26/s9602 Management of Trust Funds
/us/usc/t26/s9701 Definitions of general applicability
/us/usc/t26/s9702 Establishment of the United Mine Workers of America Combined Benefit Fund
/us/usc/t26/s9703 Plan benefits
/us/usc/t26/s9704 Liability of assigned operators
/us/usc/t26/s9705 Transfers
/us/usc/t26/s9706 Assignment of eligible beneficiaries
/us/usc/t26/s9707 Failure to pay premium
/us/usc/t26/s9708 Effect on pending claims or obligations
/us/usc/t26/s9711 Continued obligations of individual employer plans
/us/usc/t26/s9712 Establishment and coverage of 1992 UMWA Benefit Plan
/us/usc/t26/s9721 Civil enforcement
/us/usc/t26/s9722 Sham transactions
/us/usc/t26/s9801 Increased portability through limitation on preexisting condition exclusions
/us/usc/t26/s9802 Prohibiting discrimination against individual participants and beneficiaries based on health status
/us/usc/t26/s9803 Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements
/us/usc/t26/s9811 Standards relating to benefits for mothers and newborns
/us/usc/t26/s9812 Parity in mental health and substance use disorder benefits
/us/usc/t26/s9813 Coverage of dependent students on medically necessary leave of absence
/us/usc/t26/s9815 Additional market reforms
/us/usc/t26/s9816 Preventing surprise medical bills
/us/usc/t26/s9817 Ending surprise air ambulance bills
/us/usc/t26/s9818 Continuity of care
/us/usc/t26/s9819 Maintenance of price comparison tool
/us/usc/t26/s9820 Protecting patients and improving the accuracy of provider directory information
/us/usc/t26/s9822 Other patient protections
/us/usc/t26/s9823 Air ambulance report requirements
/us/usc/t26/s9824 Increasing transparency by removing gag clauses on price and quality information
/us/usc/t26/s9825 Reporting on pharmacy benefits and drug costs
/us/usc/t26/s9831 General exceptions
/us/usc/t26/s9832 Definitions
/us/usc/t26/s9833 Regulations
/us/usc/t26/s9834 Enforcement
As of Dec. 23, 2021