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Contents
U.S. Code, Title 26, Internal Revenue Code
Contents:
1991 25.CM:Table-End
§ 403. Taxation of Employee Annuities
§ 404. Deduction for Contributions of an Employer to an Employees’ Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan
§ 404a. Deduction for Certain Foreign Deferred Compensation Plans
[§ 405. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 491(A), July 18, 1984, 98 Stat. 848]
§ 406. Employees of Foreign Affiliates Covered by Section 3121(L) Agreements
§ 407. Certain Employees of Domestic Subsidiaries Engaged in Business Outside the United States
§ 408. Individual Retirement Accounts
§ 408a. Roth Iras
§ 409. Qualifications for Tax Credit Employee Stock Ownership Plans
[§ 409a. Renumbered § 409]
§ 410. Minimum Participation Standards
§ 411. Minimum Vesting Standards
§ 412. Minimum Funding Standards
§ 413. Collectively Bargained Plans, Etc.
§ 414. Definitions and Special Rules
§ 415. Limitations on Benefits and Contribution Under Qualified Plans
§ 416. Special Rules for Top-Heavy Plans
§ 417. Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements
§ 418. Reorganization Status
§ 418a. Notice of Reorganization and Funding Requirements
§ 418b. Minimum Contribution Requirement
§ 418c. Overburden Credit Against Minimum Contribution Requirement
§ 418d. Adjustments in Accrued Benefits
§ 418e. Insolvent Plans
§ 419. Treatment of Funded Welfare Benefit Plans
§ 419a. Qualified Asset Account; Limitation on Additions to Account
§ 420. Transfers of Excess Pension Assets to Retiree Health Accounts
§ 421. General Rules
§ 422. Incentive Stock Options
§ 423. Employee Stock Purchase Plans
§ 424. Definitions and Special Rules
[§ 425. Renumbered § 424]
Subchapter E— Accounting Periods and Methods of Accounting
§ 441. Period for Computation of Taxable Income
§ 442. Change of Annual Accounting Period
§ 443. Returns for a Period of Less Than 12 Months
§ 444. Election of Taxable Year Other Than Required Taxable Year
§ 446. General Rule for Methods of Accounting
§ 447. Method of Accounting for Corporations Engaged in Farming
§ 448. Limitation on Use of Cash Method of Accounting
§ 451. General Rule for Taxable Year of Inclusion
[§ 452. Repealed. June 15, 1955, Ch. 143, § 1(A), 69 Stat. 134]
§ 453. Installment Method
§ 453a. Special Rules for Nondealers
§ 453b. Gain or Loss Disposition of Installment Obligations
[§ 453c. Repealed. Pub. L. 100– 203, Title X, § 10202(A)(1), Dec. 22, 1987, 101 Stat. 1330– 388]
§ 454. Obligations Issued at Discount
§ 455. Prepaid Subscription Income
§ 456. Prepaid Dues Income of Certain Membership Organizations
§ 457. Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations
§ 458. Magazines, Paperbacks, and Records Returned After the Close of the Taxable Year
§ 460. Special Rules for Long-Term Contracts
§ 461. General Rule for Taxable Year of Deduction
[§ 462. Repealed. June 15, 1955, Ch. 143, § 1(B), 69 Stat. 134]
[§ 463. Repealed. Pub. L. 100– 203, Title X, § 10201(A), Dec. 22, 1987, 101 Stat. 1330– 387]
§ 464. Limitations on Deductions for Certain Farming
§ 465. Deductions Limited to Amount at Risk
[§ 466. Repealed. Pub. L. 99– 514, Title VIII, § 823(A), Oct. 22, 1986, 100 Stat. 2373]
§ 467. Certain Payments for the Use of Property or Services
§ 468. Special Rules for Mining and Solid Waste Reclamation and Closing Costs
§ 468a. Special Rules for Nuclear Decommissioning Costs
§ 468b. Special Rules for Designated Settlement Funds
§ 469. Passive Activity Losses and Credits Limited
§ 471. General Rule for Inventories
§ 472. Last-In, First-Out Inventories
§ 473. Qualified Liquidations of Lifo Inventories
§ 474. Simplified Dollar-Value Lifo Method for Certain Small Businesses
§ 475. Mark to Market Accounting Method for Dealers in Securities
§ 481. Adjustments Required by Changes in Method of Accounting
§ 482. Allocation of Income and Deductions Among Taxpayers
§ 483. Interest on Certain Deferred Payments
§ 483. Interest on Certain Deferred Payments
Subchapter F— Exempt Organizations
§ 501. Exemption from Tax on Corporations, Certain Trusts, Etc.
§ 502. Feeder Organizations
§ 503. Requirements for Exemption
§ 504. Status After Organization Ceases to Qualify for Exemption Under Section 501(C)(3) Because of Substantial Lobbying or Because of Political Activities
§ 505. Additional Requirements for Organizations Described in Paragraph (9), (17), or (20) of Section 501(C)
§ 507. Termination of Private Foundation Status
§ 508. Special Rules With Respect to Section 501(C)(3) Organizations
§ 509. Private Foundation Defined
§ 511. Imposition of Tax on Unrelated Business Income of Charitable, Etc., Organizations
§ 512. Unrelated Business Taxable Income
§ 513. Unrelated Trade or Business
§ 514. Unrelated Debt-Financed Income
§ 515. Taxes of Foreign Countries and Possessions of the United States
§ 521. Exemption of Farmers’ Cooperatives from Tax
[§ 522. Repealed. Pub. L. 87– 834, § 17(B)(2), Oct. 16, 1962, 76 Stat. 1051]
§ 526. Shipowners’ Protection and Indemnity Associations
§ 527. Political Organizations
§ 528. Certain Homeowners Associations
§ 529. Qualified State Tuition Programs
§ 530. Education Individual Retirement Accounts
§ 530. Education Individual Retirement Accounts
Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
§ 531. Imposition of Accumulated Earnings Tax
§ 532. Corporations Subject to Accumulated Earnings Tax
§ 533. Evidence of Purpose to Avoid Income Tax
§ 534. Burden of Proof
§ 535. Accumulated Taxable Income
§ 536. Income Not Placed on Annual Basis
§ 537. Reasonable Needs of the Business
§ 541. Imposition of Personal Holding Company Tax
§ 542. Definition of Personal Holding Company
§ 543. Personal Holding Company Income
§ 544. Rules for Determining Stock Ownership
§ 545. Undistributed Personal Holding Company Income
§ 546. Income Not Placed on Annual Basis
§ 547. Deduction for Deficiency Dividends
§ 551. Foreign Personal Holding Company Income Taxed to United States Shareholders
§ 552. Definition of Foreign Personal Holding Company
§ 553. Foreign Personal Holding Company Income
§ 554. Stock Ownership
§ 555. Gross Income of Foreign Personal Holding Companies
§ 556. Undistributed Foreign Personal Holding Company Income
§ 557. Income Not Placed on Annual Basis
§ 558. Returns of Officers, Directors, and Shareholders of Foreign Personal Holding Companies
§ 561. Definition of Deduction for Dividends Paid
§ 562. Rules Applicable in Determining Dividends Eligible for Dividends Paid Deduction
§ 563. Rules Relating to Dividends Paid After Close of Taxable Year
§ 564. Dividend Carryover
§ 565. Consent Dividends
§ 565. Consent Dividends
Subchapter H— Banking Institutions
§ 581. Definition of Bank
§ 582. Bad Debts, Losses, and Gains With Respect to Securities Held by Financial Institutions
[§ 583. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(82), Oct. 4, 1976, 90 Stat. 1778]
§ 584. Common Trust Funds
§ 585. Reserves for Losses on Loans of Banks
[§ 586. Repealed. Pub. L. 99– 514, Title IX, § 901(C), Oct. 22, 1986, 100 Stat. 2378]
§ 591. Deduction for Dividends Paid on Deposits
[§ 592. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(83), Oct. 4, 1976, 90 Stat. 1778]
§ 593. Reserves for Losses on Loans
§ 594. Alternative Tax for Mutual Savings Banks Conducting Life Insurance Business
[§ § 595, 596. Repealed. Pub. L. 104– 188, Title I, § 1616(B)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
§ 597. Treatment of Transactions in Which Federal Financial Assistance Provided
[§ 601. Repealed. Pub. 50. 94–455, Title Xix, § 1901(A)(85), Oct. 4, 1976, 90 Stat. 1778]
[§ 601. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(85), Oct. 4, 1976, 90 Stat. 1778]
Subchapter I— Natural Resources
§ 611. Allowance of Deduction for Depletion
§ 612. Basis for Cost Depletion
§ 613. Percentage Depletion
§ 613a. Limitations on Percentage Depletion in Case of Oil and Gas Wells
§ 614. Definition of Property
[§ 615. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(88), Oct. 4, 1976, 90 Stat. 1779]
§ 616. Development Expenditures
§ 617. Deduction and Recapture of Certain Mining Exploration Expenditures
[§ 621. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(28), Nov. 5, 1990, 104 Stat. 1388– 521]
§ 631. Gain or Loss in the Case of Timber, Coal, or Domestic Iron Ore
[§ 632. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(90), Oct. 4, 1976, 90 Stat. 1779]
§ 636. Income Tax Treatment of Mineral Production Payments
§ 638. Continental Shelf Areas
§ 638. Continental Shelf Areas
Subchapter J— Estates, Trusts, Beneficiaries, and Decedents
§ 641. Imposition of Tax
§ 642. Special Rules for Credits and Deductions
§ 643. Definitions Applicable to Subparts a, B, C, and D
§ 644. Taxable Year of Trusts
§ 645. Certain Revocable Trusts Treated as Part of Estate
[§ 646. Renumbered § 645]
§ 651. Deduction for Trusts Distributing Current Income Only
§ 652. Inclusion of Amounts in Gross Income of Beneficiaries of Trusts Distributing Current Income Only
§ 661. Deduction for Estates and Trusts Accumulating Income or Distributing Corpus
§ 662. Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus
§ 663. Special Rules Applicable to Sections 661 and 662
§ 664. Charitable Remainder Trusts
§ 665. Definitions Applicable to Subpart D
§ 666. Accumulation Distribution Allocated to Preceding Years
§ 667. Treatment of Amounts Deemed Distributed by Trust in Preceding Years
§ 668. Interest Charge on Accumulation Distributions from Foreign Trusts
[§ 669. Repealed. Pub. L. 94– 455, Title VII, § 701(D)(1), Oct. 4, 1976, 90 Stat. 1578]
§ 671. Trust Income, Deductions, and Credits Attributable to Grantors and Others as Substantial Owners
§ 672. Definitions and Rules
§ 673. Reversionary Interests
§ 674. Power to Control Beneficial Enjoyment
§ 675. Administrative Powers
§ 676. Power to Revoke
§ 677. Income for Benefit of Grantor
§ 678. Person Other Than Grantor Treated as Substantial Owner
§ 679. Foreign Trusts Having One or More United States Beneficiaries
§ 681. Limitation on Charitable Deduction
§ 682. Income of an Estate or Trust in Case of Divorce, Etc.
§ 683. Use of Trust as an Exchange Fund
§ 684. Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates
§ 685. Treatment of Funeral Trusts
§ 691. Recipients of Income in Respect of Decedents
§ 692. Income Taxes on Members of Armed Forces on Death
§ 692. Income Taxes on Members of Armed Forces on Death
Subchapter K— Partners and Partnerships
§ 701. Partners, Not Partnership, Subject to Tax
§ 702. Income and Credits of Partner
§ 703. Partnership Computations
§ 704. Partner’s Distributive Share
§ 705. Determination of Basis of Partner’s Interest
§ 706. Taxable Years of Partner and Partnership
§ 707. Transactions Between Partner and Partnership
§ 708. Continuation of Partnership
§ 709. Treatment of Organization and Syndication Fees
§ 721. Nonrecognition of Gain or Loss on Contribution
§ 722. Basis of Contributing Partner’s Interest
§ 723. Basis of Property Contributed to Partnership
§ 724. Character of Gain or Loss on Contributed Unrealized Receivables, Inventory Items, and Capital Loss Property
§ 731. Extent of Recognition of Gain or Loss on Distribution
§ 732. Basis of Distributed Property Other Than Money
§ 733. Basis of Distributee Partner’s Interest
§ 734. Optional Adjustment to Basis of Undistributed Partnership Property
§ 735. Character of Gain or Loss on Disposition of Distributed Property
§ 736. Payments to a Retiring Partner or a Deceased Partner’s Successor in Interest
§ 737. Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner
§ 741. Recognition and Character of Gain or Loss on Sale or Exchange
§ 742. Basis of Transferee Partner’s Interest
§ 743. Optional Adjustment to Basis of Partnership Property
§ 751. Unrealized Receivables and Inventory Items
§ 752. Treatment of Certain Liabilities
§ 753. Partner Receiving Income in Respect of Decedent
§ 754. Manner of Electing Optional Adjustment to Basis of Partnership Property
§ 755. Rules for Allocation of Basis
§ 761. Terms Defined
§ 771. Application of Subchapter to Electing Large Partnerships
§ 772. Simplified Flow-Through
§ 773. Computations at Partnership Level
§ 774. Other Modifications
§ 775. Electing Large Partnership Defined
§ 776. Special Rules for Partnerships Holding Oil and Gas Properties
§ 777. Regulations
§ 777. Regulations
Subchapter L— Insurance Companies
§ 801. Tax Imposed
§ 803. Life Insurance Gross Income
§ 804. Life Insurance Deductions
§ 805. General Deductions
§ 806. Small Life Insurance Company Deduction
§ 807. Rules for Certain Reserves
§ 808. Policyholder Dividends Deduction
§ 809. Reduction in Certain Deductions of Mutual Life Insurance Companies
§ 810. Operations Loss Deduction
§ 811. Accounting Provisions
§ 812. Definition of Company’s Share and Policyholders’ Share
[§ 813. Repealed. Pub. L. 100– 203, Title X, § 10242(C)(1), Dec. 22, 1987, 101 Stat. 1330– 423]
§ 814. Contiguous Country Branches of Domestic Life Insurance Companies
§ 815. Distributions to Shareholders from Pre-1984 Policyholders Surplus Account
§ 816. Life Insurance Company Defined
§ 817. Treatment of Variable Contracts
§ 817a. Special Rules for Modified Guaranteed Contracts
§ 818. Other Definitions and Special Rules
§ 831. Tax on Insurance Companies Other Than Life Insurance Companies
§ 832. Insurance Company Taxable Income
§ 833. Treatment of Blue Cross and Blue Shield Organizations, Etc.
§ 834. Determination of Taxable Investment Income
§ 835. Election by Reciprocal
§ 841. Credit for Foreign Taxes
§ 842. Foreign Companies Carrying on Insurance Business
§ 843. Annual Accounting Period
§ 844. Special Loss Carryover Rules
§ 845. Certain Reinsurance Agreements
§ 846. Discounted Unpaid Losses Defined
§ 847. Special Estimated Tax Payments
§ 848. Capitalization of Certain Policy Acquisition Expenses
§ 848. Capitalization of Certain Policy Acquisition Expenses
Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
§ 851. Definition of Regulated Investment Company
§ 852. Taxation of Regulated Investment Companies and Their Shareholders
§ 853. Foreign Tax Credit Allowed to Shareholders
§ 854. Limitations Applicable to Dividends Received from Regulated Investment Company
§ 855. Dividends Paid by Regulated Investment Company After Close of Taxable Year
§ 856. Definition of Real Estate Investment Trust
§ 857. Taxation of Real Estate Investment Trusts and Their Beneficiaries
§ 858. Dividends Paid by Real Estate Investment Trust After Close of Taxable Year
§ 859. Adoption of Annual Accounting Period
§ 860. Deduction for Deficiency Dividends
§ 860a. Taxation of Remic’s
§ 860b. Taxation of Holders of Regular Interests
§ 860c. Taxation of Residual Interests
§ 860d. Remic Defined
§ 860e. Treatment of Income in Excess of Daily Accruals on Residual Interests
§ 860f. Other Rules
§ 860g. Other Definitions and Special Rules
§ 860h. Taxation of a Fasit; Other General Rules
§ 860i. Gain Recognition on Contributions to a Fasit and in Other Cases
§ 860j. Non-Fasit Losses Not to Offset Certain Fasit Inclusions
§ 860k. Treatment of Transfers of High-Yield Interests to Disqualified Holders
§ 860L. Definitions and Other Special Rules
§ 860l. Definitions and Other Special Rules
Subchapter N— Tax Based on Income from Sources Within or Without the United States
§ 861. Income from Sources Within the United States
§ 862. Income from Sources Without the United States
§ 863. Special Rules for Determining Source
§ 864. Definitions and Special Rules
§ 865. Source Rules for Personal Property Sales
§ 871. Tax on Nonresident Alien Individuals
§ 872. Gross Income
§ 873. Deductions
§ 874. Allowance of Deductions and Credits
§ 875. Partnerships; Beneficiaries of Estates and Trusts
§ 876. Alien Residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
§ 877. Expatriation to Avoid Tax
§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations
§ 879. Tax Treatment of Certain Community Income in the Case of Nonresident Alien Individuals
§ 881. Tax on Income of Foreign Corporations Not Connected With United States Business
§ 882. Tax on Income of Foreign Corporations Connected With United States Business
§ 883. Exclusions from Gross Income
§ 884. Branch Profits Tax
§ 885. Cross References
§ 887. Imposition of Tax on Gross Transportation Income of Nonresident Aliens and Foreign Corporations
§ 891. Doubling of Rates of Tax on Citizens and Corporations of Certain Foreign Countries
§ 892. Income of Foreign Governments and of International Organizations
§ 893. Compensation of Employees of Foreign Governments or International Organizations
§ 894. Income Affected by Treaty
§ 895. Income Derived by a Foreign Central Bank of Issue from Obligations of the United States or from Bank Deposits
§ 896. Adjustment of Tax on Nationals, Residents, and Corporations of Certain Foreign Countries
§ 897. Disposition of Investment in United States Real Property
§ 898. Taxable Year of Certain Foreign Corporations
§ 901. Taxes of Foreign Countries and of Possessions of United States
§ 902. Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of Voting Stock of Foreign Corporation
§ 903. Credit for Taxes in Lieu of Income, Etc., Taxes
§ 904. Limitation on Credit
§ 905. Applicable Rules
§ 906. Nonresident Alien Individuals and Foreign Corporations
§ 907. Special Rules in Case of Foreign Oil and Gas Income
§ 908. Reduction of Credit for Participation in or Co-Operation With an International Boycott
§ 911. Citizens or Residents of the United States Living Abroad
§ 912. Exemption for Certain Allowances
[§ 913. Repealed. Pub. L. 97– 34, Title I, § 112(A), Aug. 13, 1981, 95 Stat. 194]
[§ § 921 to 927. Repealed. Pub. L. 106– 519, § 2, Nov. 15, 2000, 114 Stat. 2423]
§ 931. Income from Sources Within Guam, American Samoa, or the Northern Mariana Islands
§ 932. Coordination of United States and Virgin Islands Income Taxes
§ 933. Income from Sources Within Puerto Rico
§ 934. Limitation on Reduction in Income Tax Liability Incurred to the Virgin Islands
[§ 934a. Repealed. Pub. L. 99– 514, Title XII, § 1275(C)(3), Oct. 22, 1986, 100 Stat. 2599]
[§ 935. Repealed. Pub. L. 99– 514, Title XII, § 1272(D)(2), Oct. 22, 1986, 100 Stat. 2594]
§ 936. Puerto Rico and Possession Tax Credit
§ 941. Qualifying Foreign Trade Income
§ 942. Foreign Trading Gross Receipts
§ 943. Other Definitions and Special Rules
§ 951. Amounts Included in Gross Income of United States Shareholders
§ 952. Subpart F Income Defined
§ 953. Insurance Income
§ 954. Foreign Base Company Income
§ 955. Withdrawal of Previously Excluded Subpart F Income from Qualified Investment
§ 956. Investment of Earnings in United States Property
[§ 956a. Repealed. Pub. L. 104– 188, Title I, § 1501(A)(2), Aug. 20, 1996, 110 Stat. 1825]
§ 957. Controlled Foreign Corporations; United States Persons
§ 958. Rules for Determining Stock Ownership
§ 959. Exclusion from Gross Income of Previously Taxed Earnings and Profits
§ 960. Special Rules for Foreign Tax Credit
§ 961. Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property
§ 962. Election by Individuals to Be Subject to Tax at Corporate Rates
[§ 963. Repealed. Pub. L. 94– 12, Title VI, § 602(A)(1), Mar. 29, 1975, 89 Stat. 58]
§ 964. Miscellaneous Provisions
§ 970. Reduction of Subpart F Income of Export Trade Corporations
§ 971. Definitions
[§ 972. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(120), Oct. 4, 1976, 90 Stat. 1784]
[§ 981. Repealed. Pub. L. 94– 455, Title X, § 1012(B)(2), Oct. 4, 1976, 90 Stat. 1614]
§ 982. Admissibility of Documentation Maintained in Foreign Countries
§ 985. Functional Currency
§ 986. Determination of Foreign Taxes and Foreign Corporation’s Earnings and Profits
§ 987. Branch Transactions
§ 988. Treatment of Certain Foreign Currency Transactions
§ 989. Other Definitions and Special Rules
§ 991. Taxation of a Domestic International Sales Corporation
§ 992. Requirements of a Domestic International Sales Corporation
§ 993. Definitions
§ 994. Inter-Company Pricing Rules
§ 995. Taxation of Disc Income to Shareholders
§ 996. Rules for Allocation in the Case of Distributions and Losses
§ 997. Special Subchapter C Rules
§ 999. Reports by Taxpayers; Determinations
[§ 1000. Reserved]
Subchapter O— Gain or Loss on Disposition of Property
§ 1001. Determination of Amount of and Recognition of Gain or Loss
[§ 1002. Repealed. Pub. L. 94– 455, Title XIX, § 1901(B)(28)(B)(I), Oct. 4, 1976, 90 Stat. 1799]
§ 1011. Adjusted Basis for Determining Gain or Loss
§ 1012. Basis of Property— Cost
§ 1013. Basis of Property Included in Inventory
§ 1014. Basis of Property Acquired from a Decedent
§ 1015. Basis of Property Acquired by Gifts and Transfers in Trust
§ 1016. Adjustments to Basis
§ 1017. Discharge of Indebtedness
[§ 1018. Repealed. Pub. L. 96– 589, § 6(H)(1), Dec. 24, 1980, 94 Stat. 3410]
§ 1019. Property on Which Lessee Has Made Improvements
[§ 1020. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(125), Oct. 4, 1976, 90 Stat. 1784]
§ 1021. Sale of Annuities
[§ 1022. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(126)(A), Oct. 4, 1976, 90 Stat. 1784]
§ 1023. Cross References
[§ 1024. Renumbered § 1023]
§ 1031. Exchange of Property Held for Productive Use or Investment
§ 1032. Exchange of Stock for Property
§ 1033. Involuntary Conversions
[§ 1034. Repealed. Pub. L. 105– 34, Title III, § 312(B), Aug. 5, 1997, 111 Stat. 839]
§ 1035. Certain Exchanges of Insurance Policies
§ 1036. Stock for Stock of Same Corporation
§ 1037. Certain Exchanges of United States Obligations
§ 1038. Certain Reacquisitions of Real Property
[§ 1039. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(33), Nov. 5, 1990, 104 Stat. 1388– 521]
§ 1040. Transfer of Certain Farm, Etc., Real Property
§ 1041. Transfers of Property Between Spouses or Incident to Divorce
§ 1042. Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives
§ 1043. Sale of Property to Comply With Conflict-Of-Interest Requirements
§ 1044. Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies
§ 1045. Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock
§ 1051. Property Acquired During Affiliation
§ 1052. Basis Established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§ 1053. Property Acquired Before March 1, 1913
§ 1054. Certain Stock of Federal National Mortgage Association
§ 1055. Redeemable Ground Rents
§ 1056. Basis Limitation for Player Contracts Transferred in Connection With the Sale of a Franchise
[§ 1057. Repealed. Pub. L. 105– 34, Title XI, § 1131(C)(2), Aug. 5, 1997, 111 Stat. 980]
§ 1058. Transfers of Securities Under Certain Agreements
§ 1059. Corporate Shareholder’s Basis in Stock Reduced by Nontaxed Portion of Extraordinary Dividends
§ 1059a. Limitation on Taxpayer’s Basis or Inventory Cost in Property Imported from Related Persons
§ 1060. Special Allocation Rules for Certain Asset Acquisitions
§ 1061. Cross References
[§ 1071. Repealed. Pub. L. 104– 7, § 2(A), Apr. 11, 1995, 109 Stat. 93]
§ 1081. Nonrecognition of Gain or Loss on Exchanges or Distributions in Obedience to Orders of S.E.C.
§ 1082. Basis for Determining Gain or Loss
§ 1083. Definitions
§ 1091. Loss from Wash Sales of Stock or Securities
§ 1092. Straddles
[§ § 1101 to 1103. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(34), Nov. 5, 1990, 104 Stat. 1388– 521]
[§ 1111. Repealed. Pub. 50. 94–455, Title Xix, § 1901(A)(134), Oct. 4, 1976, 90 Stat. 1786]
[§ 1111. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(134), Oct. 4, 1976, 90 Stat. 1786]
Subchapter P— Capital Gains and Losses
§ 1201. Alternative Tax for Corporations
§ 1202. Partial Exclusion for Gain from Certain Small Business Stock
§ 1211. Limitation on Capital Losses
§ 1212. Capital Loss Carrybacks and Carryovers
§ 1221. Capital Asset Defined
§ 1222. Other Terms Relating to Capital Gains and Losses
§ 1223. Holding Period of Property
§ 1231. Property Used in the Trade or Business and Involuntary Conversions
[§ § 1232 to 1232b. Repealed. Pub. L. 98– 369, DIV. A, Title I, § 42(A)(1), July 18, 1984, 98 Stat. 556]
§ 1233. Gains and Losses from Short Sales
§ 1234. Options to Buy or Sell
§ 1234a. Gains or Losses from Certain Terminations
§ 1234b. Gains or Losses from Securities Futures Contracts
§ 1235. Sale or Exchange of Patents
§ 1236. Dealers in Securities
§ 1237. Real Property Subdivided for Sale
[§ 1238. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(35), Nov. 5, 1990, 104 Stat. 1388– 521]
§ 1239. Gain from Sale of Depreciable Property Between Certain Related Taxpayers
[§ 1240. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(139), Oct. 4, 1976, 90 Stat. 1787]
§ 1241. Cancellation of Lease or Distributor’s Agreement
§ 1242. Losses on Small Business Investment Company Stock
§ 1243. Loss of Small Business Investment Company
§ 1244. Losses on Small Business Stock
§ 1245. Gain from Dispositions of Certain Depreciable Property
§ 1246. Gain on Foreign Investment Company Stock
§ 1247. Election by Foreign Investment Companies to Distribute Income Currently
§ 1248. Gain from Certain Sales or Exchanges of Stock in Certain Foreign Corporations
§ 1249. Gain from Certain Sales or Exchanges of Patents, Etc., to Foreign Corporations
§ 1250. Gain from Dispositions of Certain Depreciable Realty
[§ 1251. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 492(A), July 18, 1984, 98 Stat. 853]
§ 1252. Gain from Disposition of Farm Land
§ 1253. Transfers of Franchises, Trademarks, and Trade Names
§ 1254. Gain from Disposition of Interest in Oil, Gas, Geothermal, or Other Mineral Properties
§ 1255. Gain from Disposition of Section 126 Property
§ 1256. Section 1256 Contracts Marked to Market
§ 1257. Disposition of Converted Wetlands or Highly Erodible Croplands
§ 1258. Recharacterization of Gain from Certain Financial Transactions
§ 1259. Constructive Sales Treatment for Appreciated Financial Positions
§ 1260. Gains from Constructive Ownership Transactions
§ 1271. Treatment of Amounts Received on Retirement or Sale or Exchange of Debt Instruments
§ 1272. Current Inclusion in Income of Original Issue Discount
§ 1273. Determination of Amount of Original Issue Discount
§ 1274. Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
§ 1274a. Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000
§ 1275. Other Definitions and Special Rules
§ 1276. Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income
§ 1277. Deferral of Interest Deduction Allocable to Accrued Market Discount
§ 1278. Definitions and Special Rules
§ 1281. Current Inclusion in Income of Discount on Certain Short-Term Obligations
§ 1282. Deferral of Interest Deduction Allocable to Accrued Discount
§ 1283. Definitions and Special Rules
§ 1286. Tax Treatment of Stripped Bonds
§ 1287. Denial of Capital Gain Treatment for Gains on Certain Obligations Not in Registered Form
§ 1288. Treatment of Original Issue Discount on Tax-Exempt Obligations
§ 1291. Interest on Tax Deferral
§ 1293. Current Taxation of Income from Qualified Electing Funds
§ 1294. Election to Extend Time for Payment of Tax on Undistributed Earnings
§ 1295. Qualified Electing Fund
§ 1296. Election of Mark to Market for Marketable Stock
§ 1297. Passive Foreign Investment Company
§ 1298. Special Rules
§ 1298. Special Rules
Subchapter Q— Readjustment of Tax Between Years and Special Limitations
§ 1301. Averaging of Farm Income
§ 1311. Correction of Error
§ 1312. Circumstances of Adjustment
§ 1313. Definitions
§ 1314. Amount and Method of Adjustment
[§ 1315. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(143), Oct. 4, 1976, 90 Stat. 1788]
[§ 1321. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(144), Oct. 4, 1976, 90 Stat. 1788]
[§ § 1331 to 1337. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
§ 1341. Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right
[§ 1342. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(147), Oct. 4, 1976, 90 Stat. 1788]
[§ 1346. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(148), Oct. 4, 1976, 90 Stat. 1788]
[§ 1347. Repealed. Pub. L. 94– 455, Title XIX, § 1951(B)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
[§ 1348. Repealed. Pub. L. 97– 34, Title I, § 101(C)(1), Aug. 13, 1981, 95 Stat. 183]
§ 1351. Treatment of Recoveries of Foreign Expropriation Losses
§ 1351. Treatment of Recoveries of Foreign Expropriation Losses
[§ 1361. Repealed. Pub. 50. 89–389, § 4(B)(1), Apr. 14, 1966, 80 Stat. 116]
[§ 1361. Repealed. Pub. L. 89– 389, § 4(B)(1), Apr. 14, 1966, 80 Stat. 116]
Subchapter S— Tax Treatment of S Corporations and Their Shareholders
§ 1361. S Corporation Defined
§ 1362. Election; Revocation; Termination
§ 1363. Effect of Election on Corporation
§ 1366. Pass-Thru of Items to Shareholders
§ 1367. Adjustments to Basis of Stock of Shareholders, Etc.
§ 1368. Distributions
§ 1371. Coordination With Subchapter C
§ 1372. Partnership Rules to Apply for Fringe Benefit Purposes
§ 1373. Foreign Income
§ 1374. Tax Imposed on Certain Built-In Gains
§ 1375. Tax Imposed When Passive Investment Income of Corporation Having Accumulated Earnings and Profits Exceeds 25 Percent of Gross Receipts
§ 1377. Definitions and Special Rule
§ 1378. Taxable Year of S Corporation
§ 1379. Transitional Rules on Enactment
§ 1379. Transitional Rules on Enactment
Subchapter T— Cooperatives and Their Patrons
§ 1381. Organizations to Which Part Applies
§ 1382. Taxable Income of Cooperatives
§ 1383. Computation of Tax Where Cooperative Redeems Nonqualified Written Notices of Allocation or Nonqualified Per-Unit Retain Certificates
§ 1385. Amounts Includible in Patron’s Gross Income
§ 1388. Definitions; Special Rules
§ 1388. Definitions; Special Rules
Subchapter U— Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
§ 1391. Designation Procedure
§ 1392. Eligibility Criteria
§ 1393. Definitions and Special Rules
§ 1394. Tax-Exempt Enterprise Zone Facility Bonds
§ 1396. Empowerment Zone Employment Credit
§ 1397. Other Definitions and Special Rules
§ 1397a. Increase in Expensing Under Section 179
§ 1397b. Nonrecognition of Gain on Rollover of Empowerment Zone Investments
§ 1397c. Enterprise Zone Business Defined
§ 1397d. Qualified Zone Property Defined
§ 1397e. Credit to Holders of Qualified Zone Academy Bonds
§ 1397F. Regulations
§ 1397f. Regulations
Subchapter V— Title 11 Cases
§ 1398. Rules Relating to Individuals’ Title 11 Cases
§ 1399. No Separate Taxable Entities for Partnerships, Corporations, Etc
§ 1399. No Separate Taxable Entities for Partnerships, Corporations, Etc.
Subchapter W— District of Columbia Enterprise Zone
§ 1400. Establishment of DC Zone
§ 1400a. Tax-Exempt Economic Development Bonds
§ 1400b. Zero Percent Capital Gains Rate
§ 1400C. First-Time Homebuyer Credit for District of Columbia
§ 1400c. First-Time Homebuyer Credit for District of Columbia
Subchapter X— Renewal Communities
§ 1400e. Designation of Renewal Communities
§ 1400f. Renewal Community Capital Gain
§ 1400g. Renewal Community Business Defined
§ 1400h. Renewal Community Employment Credit
§ 1400i. Commercial Revitalization Deduction
§ 1400J. Increase in Expensing Under Section 179
§ 1400j. Increase in Expensing Under Section 179
Chapter 2— Tax on Self-Employment Income
§ 1401. Rate of Tax
§ 1402. Definitions
§ 1403. Miscellaneous Provisions
§ 1403. Miscellaneous Provisions
Chapter 3.—Withholding of Tax on Nonresident Aliens and Foreign Corporations
Chapter 3— Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter a— Nonresident Aliens and Foreign Corporations
§ 1441. Withholding of Tax on Nonresident Aliens
§ 1442. Withholding of Tax on Foreign Corporations
§ 1443. Foreign Tax-Exempt Organizations
§ 1444. Withholding on Virgin Islands Source Income
§ 1445. Withholding of Tax on Dispositions of United States Real Property Interests
§ 1446. Withholding 1 Tax on Foreign Partners' Share of Effectively Connected Income
§ 1446. Withholding 1 Tax on Foreign Partners’ Share of Effectively Connected Income
Subchapter B— Application of Withholding Provisions
[§ 1451. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 474(R)(29)(A), July 18, 1984, 98 Stat. 844]
§ 1461. Liability for Withheld Tax
§ 1462. Withheld Tax as Credit to Recipient of Income
§ 1463. Tax Paid by Recipient of Income
§ 1464. Refunds and Credits With Respect to Withheld Tax
[§ 1465. Repealed. Pub. 50. 94–455, Title Xix, § 1901(A)(156), Oct. 4, 1976, 90 Stat. 1789]
[§ 1465. Repealed. Pub. L. 94– 455, Title XIX, § 1901(A)(156), Oct. 4, 1976, 90 Stat. 1789]
[§ 1471. Repealed. Pub. L. 94– 455, Title XIX, § 1901(B)(13)(A), Oct. 4, 1976, 90 Stat. 1840]
[§§ 1481, 1482. Repealed. Pub. 50. 101–508, Title Xi, § 11801(A)(37), Nov. 5, 1990, 104 Stat. 1388–521]
[§ § 1481, 1482. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(37), Nov. 5, 1990, 104 Stat. 1388– 521]
[§ § 1491, 1492. Repealed. Pub. L. 105– 34, Title XI, § 1131(A), Aug. 5, 1997, 111 Stat. 978]
[§ 1493. Repealed. Pub. L. 89– 809, Title I, § 103(L)(2), Nov. 13, 1966, 80 Stat. 1554]
[§ 1494. Repealed. Pub. 50. 105–34, Title Xi, § 1131(A), Aug. 5, 1997, 111 Stat. 978]
[§ 1494. Repealed. Pub. L. 105– 34, Title XI, § 1131(A), Aug. 5, 1997, 111 Stat. 978]
Chapter 6.—Consolidated Returns
Chapter 6— Consolidated Returns
Subchapter a— Returns and Payment of Tax
§ 1501. Privilege to File Consolidated Returns
§ 1502. Regulations
§ 1503. Computation and Payment of Tax
§ 1504. Definitions
§ 1505. Cross References
§ 1505. Cross References
Subchapter B— Related Rules
§ 1551. Disallowance of the Benefits of the Graduated Corporate Rates and Accumulated Earnings Credit
§ 1552. Earnings and Profits
§ 1561. Limitations on Certain Multiple Tax Benefits in the Case of Certain Controlled Corporations
[§ 1562. Repealed. Pub. L. 91– 172, Title IV, § 401(A)(2), Dec. 30, 1969, 83 Stat. 600]
§ 1563. Definitions and Special Rules
[§ 1564. Repealed. Pub. 50. 101–508, Title Xi, § 11801(A)(38), Nov. 5, 1990, 104 Stat. 1388–521]
[§ 1564. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(38), Nov. 5, 1990, 104 Stat. 1388– 521]
Chapter 11.—Estate Tax
Chapter 11— Estate Tax
Subchapter a— Estates of Citizens or Residents
§ 2001. Imposition and Rate of Tax
§ 2002. Liability for Payment
§ 2010. Unified Credit Against Estate Tax
§ 2011. Credit for State Death Taxes
§ 2012. Credit for Gift Tax
§ 2013. Credit for Tax on Prior Transfers
§ 2014. Credit for Foreign Death Taxes
§ 2015. Credit for Death Taxes on Remainders
§ 2016. Recovery of Taxes Claimed as Credit
§ 2031. Definition of Gross Estate
§ 2032. Alternate Valuation
§ 2032a. Valuation of Certain Farm, Etc., Real Property
§ 2033. Property in Which the Decedent Had an Interest
§ 2034. Dower or Curtesy Interests
§ 2035. Adjustments for Certain Gifts Made Within 3 Years of Decedent’s Death
§ 2036. Transfers With Retained Life Estate
§ 2037. Transfers Taking Effect at Death
§ 2038. Revocable Transfers
§ 2039. Annuities
§ 2040. Joint Interests
§ 2041. Powers of Appointment
§ 2042. Proceeds of Life Insurance
§ 2043. Transfers for Insufficient Consideration
§ 2044. Certain Property for Which Marital Deduction Was Previously Allowed
§ 2045. Prior Interests
§ 2046. Disclaimers
§ 2051. Definition of Taxable Estate
[§ 2052. Repealed. Pub. L. 94– 455, Title XX, § 2001(A)(4), Oct. 4, 1976, 90 Stat. 1848]
§ 2053. Expenses, Indebtedness, and Taxes
§ 2054. Losses
§ 2055. Transfers for Public, Charitable, and Religious Uses
§ 2056. Bequests, Etc., to Surviving Spouse
§ 2056a. Qualified Domestic Trust
§ 2057. Family-Owned Business Interests
§ 2057. Family-Owned Business Interests
Subchapter B— Estates of Nonresidents Not Citizens
§ 2101. Tax Imposed
§ 2102. Credits Against Tax
§ 2103. Definition of Gross Estate
§ 2104. Property Within the United States
§ 2105. Property Without the United States
§ 2106. Taxable Estate
§ 2107. Expatriation to Avoid Tax
§ 2108. Application of Pre-1967 Estate Tax Provisions
§ 2108. Application of Pre-1967 Estate Tax Provisions
Subchapter C— Miscellaneous
§ 2201. Members of the Armed Forces Dying in Combat Zone or by Reason of Combat-Zone-Incurred Wounds, Etc.
[§ 2202. Repealed. Pub. L. 94– 455, Title XIX, § 1902(A)(8), Oct. 4, 1976, 90 Stat. 1805]
§ 2203. Definition of Executor
§ 2204. Discharge of Fiduciary from Personal Liability
§ 2205. Reimbursement Out of Estate
§ 2206. Liability of Life Insurance Beneficiaries
§ 2207. Liability of Recipient of Property Over Which Decedent Had Power of Appointment
§ 2207a. Right of Recovery in the Case of Certain Marital Deduction Property
§ 2207b. Right of Recovery Where Decedent Retained Interest
§ 2208. Certain Residents of Possessions Considered Citizens of the United States
§ 2209. Certain Residents of Possessions Considered Nonresidents Not Citizens of the United States
[§ 2210. Repealed. Pub. 50. 101–239, Title Vii, § 7304(B)(1), Dec. 19, 1989, 103 Stat. 2353]
[§ 2210. Repealed. Pub. L. 101– 239, Title VII, § 7304(B)(1), Dec. 19, 1989, 103 Stat. 2353]
Chapter 12.—Gift Tax
Chapter 12— Gift Tax
Subchapter a— Determination of Tax Liability
§ 2501. Imposition of Tax
§ 2502. Rate of Tax
§ 2503. Taxable Gifts
§ 2504. Taxable Gifts for Preceding Calendar Periods
§ 2505. Unified Credit Against Gift Tax
§ 2505. Unified Credit Against Gift Tax
Subchapter B— Transfers
§ 2511. Transfers in General
§ 2512. Valuation of Gifts
§ 2513. Gift by Husband or Wife to Third Party
§ 2514. Powers of Appointment
§ 2515. Treatment of Generation-Skipping Transfer Tax
[§ 2515a. Repealed. Pub. L. 97– 34, Title IV, § 403(C)(3)(B), Aug. 13, 1981, 95 Stat. 302]
§ 2516. Certain Property Settlements
[§ 2517. Repealed. Pub. L. 99– 514, Title XVIII, § 1852(E)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
§ 2518. Disclaimers
§ 2519. Dispositions of Certain Life Estates
§ 2519. Dispositions of Certain Life Estates
Subchapter C— Deductions
[§ 2521. Repealed. Pub. L. 94– 455, Title XX, § 2001(B)(3), Oct. 4, 1976, 90 Stat. 1849]
§ 2522. Charitable and Similar Gifts
§ 2523. Gift to Spouse
§ 2524. Extent of Deductions
§ 2524. Extent of Deductions
Chapter 13.—Tax on Generation-Skipping Transfers
Chapter 13— Tax on Generation-Skipping Transfers
Subchapter a— Tax Imposed
§ 2601. Tax Imposed
§ 2602. Amount of Tax
§ 2603. Liability for Tax
§ 2604. Credit for Certain State Taxes
§ 2604. Credit for Certain State Taxes
Subchapter B— Generation-Skipping Transfers
§ 2611. Generation-Skipping Transfer Defined
§ 2612. Taxable Termination; Taxable Distribution; Direct Skip
§ 2613. Skip Person and Non-Skip Person Defined
[§ 2614. Omitted]
[§ 2614. Omitted]
Subchapter C— Taxable Amount
§ 2621. Taxable Amount in Case of Taxable Distribution
§ 2622. Taxable Amount in Case of Taxable Termination
§ 2623. Taxable Amount in Case of Direct Skip
§ 2624. Valuation
§ 2624. Valuation
Subchapter D— Gst Exemption
§ 2631. Gst Exemption
§ 2632. Special Rules for Allocation of Gst Exemption
§ 2632. Special Rules for Allocation of Gst Exemption
Subchapter E— Applicable Rate; Inclusion Ratio
§ 2641. Applicable Rate
§ 2642. Inclusion Ratio
§ 2642. Inclusion Ratio
Subchapter F— Other Definitions and Special Rules
§ 2651. Generation Assignment
§ 2652. Other Definitions
§ 2653. Taxation of Multiple Skips
§ 2654. Special Rules
§ 2654. Special Rules
Subchapter G— Administration
§ 2661. Administration
§ 2662. Return Requirements
§ 2663. Regulations
§ 2663. Regulations
Chapter 14— Special Valuation Rules
§ 2701. Special Valuation Rules in Case of Transfers of Certain Interests in Corporations or Partnerships
§ 2702. Special Valuation Rules in Case of Transfers of Interests in Trusts
§ 2703. Certain Rights and Restrictions Disregarded
§ 2704. Treatment of Certain Lapsing Rights and Restrictions
§ 2704. Treatment of Certain Lapsing Rights and Restrictions
Chapter 21.—Federal Insurance Contributions Act
Chapter 21— Federal Insurance Contributions Act
Subchapter a— Tax on Employees
§ 3101. Rate of Tax
§ 3102. Deduction of Tax from Wages
§ 3102. Deduction of Tax from Wages
Subchapter B— Tax on Employers
§ 3111. Rate of Tax
§ 3112. Instrumentalities of the United States
[§ 3113. Repealed. Pub. 50. 94–455, Title Xix, § 1903(A)(2), Oct. 4, 1976, 90 Stat. 1806]
[§ 3113. Repealed. Pub. L. 94– 455, Title XIX, § 1903(A)(2), Oct. 4, 1976, 90 Stat. 1806]
Subchapter C— General Provisions
§ 3121. Definitions
§ 3122. Federal Service
§ 3123. Deductions as Constructive Payments
§ 3124. Estimate of Revenue Reduction
§ 3125. Returns in the Case of Governmental Employees in States, Guam, American Samoa, and the District of Columbia
§ 3126. Return and Payment by Governmental Employer
§ 3127. Exemption for Employers and Their Employees Where Both Are Members of Religious Faiths Opposed to Participation in Social Security Act Programs
§ 3128. Short Title
§ 3128. Short Title
Chapter 22.—Railroad Retirement Tax Act
Chapter 22— Railroad Retirement Tax Act
Subchapter a— Tax on Employees
§ 3201. Rate of Tax
§ 3202. Deduction of Tax from Compensation
§ 3202. Deduction of Tax from Compensation
Subchapter B— Tax on Employee Representatives
§ 3211. Rate of Tax
§ 3212. Determination of Compensation
§ 3212. Determination of Compensation
Subchapter C— Tax on Employers
§ 3221. Rate of Tax
§ 3221. Rate of Tax
Subchapter D— General Provisions
§ 3231. Definitions
§ 3232. Court Jurisdiction
§ 3233. Short Title
§ 3233. Short Title
Chapter 23— Federal Unemployment Tax Act
§ 3301. Rate of Tax
§ 3302. Credits Against Tax
§ 3303. Conditions of Additional Credit Allowance
§ 3304. Approval of State Laws
§ 3305. Applicability of State Law
§ 3306. Definitions
§ 3307. Deductions as Constructive Payments
§ 3308. Instrumentalities of the United States
§ 3309. State Law Coverage of Services Performed for Nonprofit Organizations or Governmental Entities
§ 3310. Judicial Review
§ 3311. Short Title
§ 3311. Short Title
Chapter 23a— Railroad Unemployment Repayment Tax
§ 3321. Imposition of Tax
§ 3322. Definitions
[§ 3323. Omitted]
[§ 3323. Omitted]
Chapter 24— Collection of Income Tax at Source on Wages
§ 3401. Definitions
§ 3402. Income Tax Collected at Source
§ 3403. Liability for Tax
§ 3404. Return and Payment by Governmental Employer
§ 3405. Special Rules for Pensions, Annuities, and Certain Other Deferred Income
§ 3406. Backup Withholding
[§§ 3451 to 3456. Repealed. Pub. 50. 98–67, Title I, § 102(A), Aug. 5, 1983, 97 Stat. 369]
[§ § 3451 to 3456. Repealed. Pub. L. 98– 67, Title I, § 102(A), Aug. 5, 1983, 97 Stat. 369]
Chapter 25— General Provisions Relating to Employment Taxes
§ 3501. Collection and Payment of Taxes
§ 3502. Nondeductibility of Taxes in Computing Taxable Income
§ 3503. Erroneous Payments
§ 3504. Acts to Be Performed by Agents
§ 3505. Liability of Third Parties Paying or Providing for Wages
§ 3506. Individuals Providing Companion Sitting Placement Services
§ 3507. Advance Payment of Earned Income Credit
§ 3508. Treatment of Real Estate Agents and Direct Sellers
§ 3509. Determination of Employer’s Liability for Certain Employment Taxes
§ 3510. Coordination of Collection of Domestic Service Employment Taxes with Collection of Income Taxes
§ 3510. Coordination of Collection of Domestic Service Employment Taxes With Collection of Income Taxes
Chapter 31.—Retail Excise Taxes
Chapter 31— Retail Excise Taxes
Subchapter a— Luxury Passenger Automobiles
§ 4001. Imposition of Tax
§ 4002. 1st Retail Sale; Uses, Etc. Treated as Sales; Determination of Price
§ 4003. Special Rules
§ 4003. Special Rules
Subchapter B— Special Fuels
§ 4041. Imposition of Tax
§ 4042. Tax on Fuel Used in Commercial Transportation on Inland Waterways
§ 4042. Tax on Fuel Used in Commercial Transportation on Inland Waterways
Subchapter C— Heavy Trucks and Trailers
§ 4051. Imposition of Tax on Heavy Trucks and Trailers Sold at Retail
§ 4052. Definitions and Special Rules
§ 4053. Exemptions
§ 4053. Exemptions
Chapter 32.—Manufacturers Excise Taxes
Chapter 32— Manufacturers Excise Taxes
Subchapter a— Automotive and Related Items
[§ § 4061 to 4063. Repealed. Pub. L. 98– 369, DIV. A, Title VII, § 735(A)(1), July 18, 1984, 98 Stat. 980]
§ 4064. Gas Guzzler Tax
§ 4071. Imposition of Tax
§ 4072. Definitions
§ 4073. Exemption for Tires With Internal Wire Fastening
§ 4081. Imposition of Tax
§ 4082. Exemptions for Diesel Fuel and Kerosene
§ 4083. Definitions; Special Rule; Administrative Authority
§ 4084. Cross References
§ 4091. Imposition of Tax
§ 4092. Exemptions
§ 4093. Definitions
§ 4101. Registration and Bond
§ 4102. Inspection of Records by Local Officers
§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay
§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay
Subchapter B— Coal
§ 4121. Imposition of Tax
§ 4121. Imposition of Tax
Subchapter C— Certain Vaccines
§ 4131. Imposition of Tax
§ 4132. Definitions and Special Rules
§ 4132. Definitions and Special Rules
Subchapter D— Recreational Equipment
§ 4161. Imposition of Tax
§ 4162. Definitions; Treatment of Certain Resales
[§ § 4171 to 4173. Repealed. Pub. L. 89– 44, Title II, § 205(B), June 21, 1965, 79 Stat. 140]
§ 4181. Imposition of Tax
§ 4182. Exemptions
§ 4182. Exemptions
[§ § 4191, 4192. Repealed. Pub. L. 89– 44, Title II, § 206, June 21, 1965, 79 Stat. 140]
[§ 4201. Repealed. Pub. L. 89– 44, Title II, § 206, June 21, 1965, 79 Stat. 140]
[§ 4211. Repealed. Pub. 50. 89–44, Title Ii, § 206, June 21, 1965, 79 Stat. 140]
[§ 4211. Repealed. Pub. L. 89– 44, Title II, § 206, June 21, 1965, 79 Stat. 140]
Subchapter F— Special Provisions Applicable to Manufacturers Tax
§ 4216. Definition of Price
§ 4217. Leases
§ 4218. Use by Manufacturer or Importer Considered Sale
§ 4219. Application of Tax in Case of Sales by Other Than Manufacturer or Importer
[§§ 4220 to 4225. Repealed. Pub. 50. 85–859, Title I, § 119(A), Sept. 2, 1958, 72 Stat. 1282]
[§ § 4220 to 4225. Repealed. Pub. L. 85– 859, Title I, § 119(A), Sept. 2, 1958, 72 Stat. 1282]
Subchapter G— Exemptions, Registration, Etc.
§ 4221. Certain Tax-Free Sales
§ 4222. Registration
§ 4223. Special Rules Relating to Further Manufacture
[§ 4224. Repealed. Pub. L. 89– 44, Title I, § 101(B)(5), June 21, 1965, 79 Stat. 136]
§ 4225. Exemption of Articles Manufactured or Produced by Indians
[§ 4226. Repealed. Pub. L. 94– 455, Title XIX, § 1904(A)(4), Oct. 4, 1976, 90 Stat. 1811]
§ 4227. Cross Reference
§ 4227. Cross Reference
Chapter 33.—Facilities and Services
Chapter 33— Facilities and Services
[§ § 4231 to 4234. Repealed. Pub. L. 89– 44, Title III, § 301, June 21, 1965, 79 Stat. 145]
[§§ 4241 to 4243. Repealed. Pub. 50. 89–44, Title Iii, § 301, June 21, 1965, 79 Stat. 145]
[§ § 4241 to 4243. Repealed. Pub. L. 89– 44, Title III, § 301, June 21, 1965, 79 Stat. 145]
Subchapter B— Communications
§ 4251. Imposition of Tax
§ 4252. Definitions
§ 4253. Exemptions
§ 4254. Computation of Tax
§ 4254. Computation of Tax
Subchapter C— Transportation by Air
§ 4261. Imposition of Tax
§ 4262. Definition of Taxable Transportation
§ 4263. Special Rules
§ 4271. Imposition of Tax
§ 4272. Definition of Taxable Transportation, Etc.
§ 4281. Small Aircraft on Nonestablished Lines
§ 4282. Transportation by Air for Other Members of Affiliated Group
[§ 4283. Repealed. Pub. 50. 101–508, Title Xi, § 11213(E)(1), Nov. 5, 1990, 104 Stat. 1388–436]
[§ 4283. Repealed. Pub. L. 101– 508, Title XI, § 11213(E)(1), Nov. 5, 1990, 104 Stat. 1388– 436]
[§§ 4286, 4287. Repealed. Pub. 50. 89–44, Title Iii, § 304, June 21, 1965, 79 Stat. 148]
[§ § 4286, 4287. Repealed. Pub. L. 89– 44, Title III, § 304, June 21, 1965, 79 Stat. 148]
Subchapter E— Special Provisions Applicable to Services and Facilities Taxes
§ 4291. Cases Where Persons Receiving Payment Must Collect Tax
[§ 4292. Repealed. Pub. L. 94– 455, Title XIX, § 1904(A)(9), Oct. 4, 1976, 90 Stat. 1812]
§ 4293. Exemption for United States and Possessions
[§§ 4294, 4295. Repealed. Pub. 50. 94–455, Title Xix, § 1904(A)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
[§ § 4294, 4295. Repealed. Pub. L. 94– 455, Title XIX, § 1904(A)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
Chapter 34— Policies Issued by Foreign Insurers
§ 4371. Imposition of Tax
§ 4372. Definitions
§ 4373. Exemptions
§ 4374. Liability for Tax
§ 4374. Liability for Tax
Chapter 35.—Taxes on Wagering
Chapter 35— Taxes on Wagering
Subchapter a— Tax on Wagers
§ 4401. Imposition of Tax
§ 4402. Exemptions
§ 4403. Record Requirements
§ 4404. Territorial Extent
§ 4405. Cross References
§ 4405. Cross References
Subchapter B— Occupational Tax
§ 4411. Imposition of Tax
§ 4412. Registration
§ 4413. Certain Provisions Made Applicable
§ 4414. Cross References
§ 4414. Cross References
Subchapter C— Miscellaneous Provisions
§ 4421. Definitions
§ 4422. Applicability of Federal and State Laws
§ 4423. Inspection of Books
§ 4424. Disclosure of Wagering Tax Information
§ 4424. Disclosure of Wagering Tax Information
Chapter 36.—Certain Other Excise Taxes
Chapter 36— Certain Other Excise Taxes
Subchapter a— Harbor Maintenance Tax
§ 4461. Imposition of Tax
§ 4462. Definitions and Special Rules
§ 4462. Definitions and Special Rules
Subchapter B— Transportation by Water
§ 4471. Imposition of Tax
§ 4472. Definitions
§ 4472. Definitions
[§§ 4471 to 4474. Repealed. Pub. 50. 89–44, Title Iv, § 404, June 21, 1965, 79 Stat. 149]
[§ § 4471 to 4474. Repealed. Pub. L. 89– 44, Title IV, § 404, June 21, 1965, 79 Stat. 149]
Subchapter D— Tax on Use of Certain Vehicles
§ 4481. Imposition of Tax
§ 4482. Definitions
§ 4483. Exemptions
§ 4484. Cross References
§ 4484. Cross References
[§§ 4491 to 4494. Repealed. Pub. 50. 97–248, Title II, § 280(C)(1), Sept. 3, 1982, 96 Stat. 564]
[§ § 4491 to 4494. Repealed. Pub. L. 97– 248, Title II, § 280(C)(1), Sept. 3, 1982, 96 Stat. 564]
[§§ 4495 to 4498. Repealed. Pub. 50. 105–34, Title Xiv, § 1432(B)(1), Aug. 5, 1997, 111 Stat. 1050]
[§ § 4495 to 4498. Repealed. Pub. L. 105– 34, Title XIV, § 1432(B)(1), Aug. 5, 1997, 111 Stat. 1050]
[§§ 4501 to 4503. Repealed. Pub. 50. 101–508, Title Xi, § 11801(A)(48), Nov. 5, 1990, 104 Stat. 1388–522]
[§ § 4501 to 4503. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(48), Nov. 5, 1990, 104 Stat. 1388– 522]
[Chapter 38— Repealed] 1
[§ 4521. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4531, 4532. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4541, 4542. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4551 to 4553. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4561, 4562. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4571, 4572. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4581, 4582. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4591 to 4597. Repealed. Pub. L. 94– 455, Title XIX, § 1904(A)(15), Oct. 4, 1976, 90 Stat. 1814]
[§§ 4601 to 4603. Repealed. Pub. 50. 87–456, Title Iii, § 302(D), May 24, 1962, 76 Stat. 77]
[§ § 4601 to 4603. Repealed. Pub. L. 87– 456, Title III, § 302(D), May 24, 1962, 76 Stat. 77]
Chapter 38.—Environmental Taxes
Chapter 38— Environmental Taxes
Subchapter a— Tax on Petroleum
§ 4611. Imposition of Tax
§ 4612. Definitions and Special Rules
§ 4612. Definitions and Special Rules
Subchapter B— Tax on Certain Chemicals
§ 4661. Imposition of Tax
§ 4662. Definitions and Special Rules
§ 4662. Definitions and Special Rules
Subchapter C— Tax on Certain Imported Substances
§ 4671. Imposition of Tax
§ 4672. Definitions and Special Rules
§ 4672. Definitions and Special Rules
Subchapter D— Ozone-Depleting Chemicals, Etc.
§ 4681. Imposition of Tax
§ 4682. Definitions and Special Rules
§ 4682. Definitions and Special Rules
Chapter 39— Registration-Required Obligations
§ 4701. Tax on Issuer of Registration-Required Obligation Not in Registered Form
§ 4701. Tax on Issuer of Registration-Required Obligation Not in Registered Form
Chapter 40— General Provisions Relating to Occupational Taxes
§ 4901. Payment of Tax
§ 4902. Liability of Partners
§ 4903. Liability in Case of Business in More Than One Location
§ 4904. Liability in Case of Different Businesses of Same Ownership and Location
§ 4905. Liability in Case of Death or Change of Location
§ 4906. Application of State Laws
§ 4907. Federal Agencies or Instrumentalities
§ 4907. Federal Agencies or Instrumentalities
Chapter 41— Public Charities
§ 4911. Tax on Excess Expenditures to Influence Legislation
§ 4912. Tax on Disqualifying Lobbying Expenditures of Certain Organizations
§ 4912. Tax on Disqualifying Lobbying Expenditures of Certain Organizations
Chapter 42.—Private Foundations; and Certain Other Tax-Exempt Organizations
Chapter 42— Private Foundations; and Certain Other Tax-Exempt Organizations
Subchapter a— Private Foundations
§ 4940. Excise Tax Based on Investment Income
§ 4941. Taxes on Self-Dealing
§ 4942. Taxes on Failure to Distribute Income
§ 4943. Taxes on Excess Business Holdings
§ 4944. Taxes on Investments Which Jeopardize Charitable Purpose
§ 4945. Taxes on Taxable Expenditures
§ 4946. Definitions and Special Rules
§ 4947. Application of Taxes to Certain Nonexempt Trusts
§ 4948. Application of Taxes and Denial of Exemption with Respect to Certain Foreign Organizations
§ 4948. Application of Taxes and Denial of Exemption With Respect to Certain Foreign Organizations
Subchapter B— Black Lung Benefit Trusts
§ 4951. Taxes on Self-Dealing
§ 4952. Taxes on Taxable Expenditures
§ 4953. Tax on Excess Contributions to Black Lung Benefit Trusts
§ 4953. Tax on Excess Contributions to Black Lung Benefit Trusts
Subchapter C— Political Expenditures of Section 501(C)(3) Organizations
§ 4955. Taxes on Political Expenditures of Section 501(C)(3) Organizations
§ 4955. Taxes on Political Expenditures of Section 501(C)(3) Organizations
Subchapter D— Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements
§ 4958. Taxes on Excess Benefit Transactions
§ 4958. Taxes on Excess Benefit Transactions
Subchapter E— Abatement of First and Second Tier Taxes in Certain Cases
§ 4961. Abatement of Second Tier Taxes Where There Is Correction
§ 4962. Abatement of First Tier Taxes in Certain Cases
§ 4963. Definitions
§ 4963. Definitions
Chapter 43— Qualified Pension, Etc., Plans
§ 4971. Taxes on Failure to Meet Minimum Funding Standards
§ 4972. Tax on Nondeductible Contributions to Qualified Employer Plans
§ 4973. Tax on Excess Contributions to Certain Tax-Favored Accounts and Annuities
§ 4974. Excise Tax on Certain Accumulations in Qualified Retirement Plans
§ 4975. Tax on Prohibited Transactions
§ 4976. Taxes With Respect to Funded Welfare Benefit Plans
§ 4977. Tax on Certain Fringe Benefits Provided by an Employer
§ 4978. Tax on Certain Dispositions by Employee Stock Ownership Plans and Certain Cooperatives
[§ 4978a. Repealed. Pub. L. 101– 239, Title VII, § 7304(A)(2)(C)(I), Dec. 19, 1989, 103 Stat. 2353]
[§ 4978b. Repealed. Pub. L. 104– 188, Title I, § 1602(B)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
§ 4979. Tax on Certain Excess Contributions
§ 4979a. Tax on Certain Prohibited Allocations of Qualified Securities
§ 4980. Tax on Reversion of Qualified Plan Assets to Employer
[§ 4980a. Repealed. Pub. L. 105– 34, Title X, § 1073(A), Aug. 5, 1997, 111 Stat. 948]
§ 4980b. Failure to Satisfy Continuation Coverage Requirements of Group Health Plans
§ 4980c. Requirements for Issuers of Qualified Long-Term Care Insurance Contracts
§ 4980d. Failure to Meet Certain Group Health Plan Requirements
§ 4980E. Failure of Employer to Make Comparable Medical Savings Account 1 Contributions
§ 4980e. Failure of Employer to Make Comparable Medical Savings Account 1 Contributions
Chapter 44— Qualified Investment Entities
§ 4981. Excise Tax on Undistributed Income of Real Estate Investment Trusts
§ 4982. Excise Tax on Undistributed Income of Regulated Investment Companies
§ 4982. Excise Tax on Undistributed Income of Regulated Investment Companies
[§ § 4986 to 4990. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]
[§ § 4991 to 4994. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]
[§§ 4995 to 4998. Repealed. Pub. 50. 100–418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]
[§ § 4995 to 4998. Repealed. Pub. L. 100– 418, Title I, § 1941(A), Aug. 23, 1988, 102 Stat. 1322]
Chapter 46— Golden Parachute Payments
§ 4999. Golden Parachute Payments
§ 4999. Golden Parachute Payments
Chapter 47— Certain Group Health Plans
§ 5000. Certain Group Health Plans
§ 5000. Certain Group Health Plans
Chapter 51.—Distilled Spirits, Wines, and Beer
Chapter 51— Distilled Spirits, Wines, and Beer
Subchapter a— Gallonage and Occupational Taxes
§ 5001. Imposition, Rate, and Attachment of Tax
§ 5002. Definitions
§ 5003. Cross References to Exemptions, Etc.
§ 5004. Lien for Tax
§ 5005. Persons Liable for Tax
§ 5006. Determination of Tax
§ 5007. Collection of Tax on Distilled Spirits
§ 5008. Abatement, Remission, Refund, and Allowance for Loss or Destruction of Distilled Spirits
[§ 5009. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(7), July 26, 1979, 93 Stat. 281]
§ 5010. Credit for Wine Content and for Flavors Content
[§ § 5021 to 5026. Repealed. Pub. L. 96– 39, Title VIII, § 803(A), July 26, 1979, 93 Stat. 274]
§ 5041. Imposition and Rate of Tax
§ 5042. Exemption from Tax
§ 5043. Collection of Taxes on Wines
§ 5044. Refund of Tax on Wine
§ 5045. Cross References
§ 5051. Imposition and Rate of Tax
§ 5052. Definitions
§ 5053. Exemptions
§ 5054. Determination and Collection of Tax on Beer
§ 5055. Drawback of Tax
§ 5056. Refund and Credit of Tax, or Relief from Liability
§ 5061. Method of Collecting Tax
§ 5062. Refund and Drawback in Case of Exportation
[§ 5063. Repealed. Pub. L. 89– 44, Title V, § 501(E), June 21, 1965, 79 Stat. 150]
§ 5064. Losses Resulting from Disaster, Vandalism, or Malicious Mischief
§ 5065. Territorial Extent of Law
§ 5066. Distilled Spirits for Use of Foreign Embassies, Legations, Etc.
§ 5067. Cross Reference
§ 5081. Imposition and Rate of Tax
§ 5091. Imposition and Rate of Tax
§ 5092. Definition of Brewer
§ 5093. Cross References
§ 5101. Notice of Manufacture of Still; Notice of Set up of Still
§ 5102. Definition of Manufacturer of Stills
§ 5111. Imposition and Rate of Tax
§ 5112. Definitions
§ 5113. Exemptions
§ 5114. Records
[§ 5115. Repealed. Pub. L. 105– 34, Title XIV, § 1415(A), Aug. 5, 1997, 111 Stat. 1047]
§ 5116. Packaging Distilled Spirits for Industrial Uses
§ 5117. Prohibited Purchases by Dealers
§ 5121. Imposition and Rate of Tax
§ 5122. Definitions
§ 5123. Exemptions
§ 5124. Records
§ 5125. Cross References
§ 5131. Eligibility and Rate of Tax
§ 5132. Registration and Regulation
§ 5133. Investigation of Claims
§ 5134. Drawback
§ 5141. Registration
§ 5142. Payment of Tax
§ 5143. Provisions Relating to Liability for Occupational Taxes
[§ 5144. Repealed. Pub. L. 94– 455, Title XIX, § 1905(B)(3)(D)(I), Oct. 4, 1976, 90 Stat. 1822]
§ 5145. Application of State Laws
§ 5146. Preservation and Inspection of Records, and Entry of Premises for Inspection
§ 5147. Application of Subpart
§ 5148. Cross References
§ 5148. Cross References
Subchapter B— Qualification Requirements for Distilled Spirits Plants
§ 5171. Establishment
§ 5172. Application
§ 5173. Bonds
[§ 5174. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(14), July 26, 1979, 93 Stat. 282]
§ 5175. Export Bonds
§ 5176. New or Renewed Bonds
§ 5177. Other Provisions Relating to Bonds
§ 5178. Premises of Distilled Spirits Plants
§ 5179. Registration of Stills
§ 5180. Signs
§ 5181. Distilled Spirits for Fuel Use
§ 5182. Cross References
§ 5182. Cross References
Subchapter C— Operation of Distilled Spirits Plants
§ 5201. Regulation of Operations
§ 5202. Supervision of Operations
§ 5203. Entry and Examination of Premises
§ 5204. Gauging
[§ 5205. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 454(A), July 18, 1984, 98 Stat. 820]
§ 5206. Containers
§ 5207. Records and Reports
§ 5211. Production and Entry of Distilled Spirits
§ 5212. Transfer of Distilled Spirits Between Bonded Premises
§ 5213. Withdrawal of Distilled Spirits from Bonded Premises on Determination of Tax
§ 5214. Withdrawal of Distilled Spirits from Bonded Premises Free of Tax or Without Payment of Tax
§ 5215. Return of Tax Determined Distilled Spirits to Bonded Premises
§ 5216. Regulation of Operations
§ 5221. Commencement, Suspension, and Resumption of Operations
§ 5222. Production, Receipt, Removal, and Use of Distilling Materials
§ 5223. Redistillation of Spirits, Articles, and Residues
§ 5231. Entry for Deposit
§ 5232. Imported Distilled Spirits
[§ 5233. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(34), July 26, 1979, 93 Stat. 286]
[§ 5234. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(35), July 26, 1979, 93 Stat. 286]
§ 5235. Bottling of Alcohol for Industrial Purposes
§ 5236. Discontinuance of Storage Facilities and Transfer of Distilled Spirits
§ 5241. Authority to Denature
§ 5242. Denaturing Materials
§ 5243. Sale of Abandoned Spirits for Denaturation Without Collection of Tax
§ 5244. Cross References
[§§ 5251, 5252. Repealed. Pub. 50. 96–39, Title Viii, § 807(A)(38), July 26, 1979, 93 Stat. 286]
[§ § 5251, 5252. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(38), July 26, 1979, 93 Stat. 286]
Subchapter D— Industrial Use of Distilled Spirits
§ 5271. Permits
§ 5272. Bonds
§ 5273. Sale, Use, and Recovery of Denatured Distilled Spirits
§ 5274. Applicability of Other Laws
§ 5275. Records and Reports
§ 5276. Occupational Tax
§ 5276. Occupational Tax
Subchapter E— General Provisions Relating to Distilled Spirits
§ 5291. General
§ 5301. General
§ 5311. Detention of Containers
§ 5312. Production and Use of Distilled Spirits for Experimental Research
§ 5313. Withdrawal of Distilled Spirits from Customs Custody Free of Tax for Use of the United States
§ 5314. Special Applicability of Certain Provisions
[§ 5315. Repealed. Pub. 50. 94–455, Title Xix, § 1905(A)(19), Oct. 4, 1976, 90 Stat. 1820]
[§ 5315. Repealed. Pub. L. 94– 455, Title XIX, § 1905(A)(19), Oct. 4, 1976, 90 Stat. 1820]
Subchapter F— Bonded and Taxpaid Wine Premises
§ 5351. Bonded Wine Cellar
§ 5352. Taxpaid Wine Bottling House
§ 5353. Bonded Wine Warehouse
§ 5354. Bond
§ 5355. General Provisions Relating to Bonds
§ 5356. Application
§ 5357. Premises
§ 5361. Bonded Wine Cellar Operations
§ 5362. Removals of Wine from Bonded Wine Cellars
§ 5363. Taxpaid Wine Bottling House Operations
§ 5364. Wine Imported in Bulk
§ 5365. Segregation of Operations
§ 5366. Supervision
§ 5367. Records
§ 5368. Gauging and Marking
§ 5369. Inventories
§ 5370. Losses
§ 5371. Insurance Coverage, Etc.
§ 5372. Sampling
§ 5373. Wine Spirits
§ 5381. Natural Wine
§ 5382. Cellar Treatment of Natural Wine
§ 5383. Amelioration and Sweetening Limitations for Natural Grape Wines
§ 5384. Amelioration and Sweetening Limitations for Natural Fruit and Berry Wines
§ 5385. Specially Sweetened Natural Wines
§ 5386. Special Natural Wines
§ 5387. Agricultural Wines
§ 5388. Designation of Wines
§ 5391. Exemption from Distilled Spirits Taxes
§ 5392. Definitions
§ 5392. Definitions
Subchapter G— Breweries
§ 5401. Qualifying Documents
§ 5402. Definitions
§ 5403. Cross References
§ 5411. Use of Brewery
§ 5412. Removal of Beer in Containers or by Pipeline
§ 5413. Brewers Procuring Beer from Other Brewers
§ 5414. Removals from One Brewery to Another Belonging to the Same Brewer
§ 5415. Records and Returns
§ 5416. Definitions of Package and Packaging
§ 5417. Pilot Brewing Plants
§ 5418. Beer Imported in Bulk
§ 5418. Beer Imported in Bulk
Subchapter H— Miscellaneous Plants and Warehouses
§ 5501. Establishment
§ 5502. Qualification
§ 5503. Construction and Equipment
§ 5504. Operation
§ 5505. Applicability of Provisions of This Chapter
§ 5511. Establishment and Operation
§ 5512. Control of Products After Manufacture
[§§ 5521 to 5523. Repealed. Pub. 50. 96–39, Title Viii, § 807(A)(50), July 26, 1979, 93 Stat. 288]
[§ § 5521 to 5523. Repealed. Pub. L. 96– 39, Title VIII, § 807(A)(50), July 26, 1979, 93 Stat. 288]
Subchapter I— Miscellaneous General Provisions
§ 5551. General Provisions Relating to Bonds
§ 5552. Installation of Meters, Tanks, and Other Apparatus
§ 5553. Supervision of Premises and Operations
§ 5554. Pilot Operations
§ 5555. Records, Statements, and Returns
§ 5556. Regulations
§ 5557. Officers and Agents Authorized to Investigate, Issue Search Warrants, and Prosecute for Violations
§ 5558. Authority of Enforcement Officers
§ 5559. Determinations
§ 5560. Other Provisions Applicable
§ 5561. Exemptions to Meet the Requirements of the National Defense
§ 5562. Exemptions from Certain Requirements in Cases of Disaster
§ 5562. Exemptions from Certain Requirements in Cases of Disaster
Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors
§ 5601. Criminal Penalties
§ 5602. Penalty for Tax Fraud by Distiller
§ 5603. Penalty Relating to Records, Returns and Reports
§ 5604. Penalties Relating to Marks, Brands, and Containers
§ 5605. Penalty Relating to Return of Materials Used in the Manufacture of Distilled Spirits, or from Which Distilled Spirits May Be Recovered
§ 5606. Penalty Relating to Containers of Distilled Spirits
§ 5607. Penalty and Forfeiture for Unlawful Use, Recovery, or Concealment of Denatured Distilled Spirits, or Articles
§ 5608. Penalty and Forfeiture for Fraudulent Claims for Export Drawback or Unlawful Relanding
§ 5609. Destruction of Unregistered Stills, Distilling Apparatus, Equipment, and Materials
§ 5610. Disposal of Forfeited Equipment and Material for Distilling
§ 5611. Release of Distillery Before Judgment
§ 5612. Forfeiture of Taxpaid Distilled Spirits Remaining on Bonded Premises
§ 5613. Forfeiture of Distilled Spirits Not Closed, Marked, or Branded as Required by Law
§ 5614. Burden of Proof in Cases of Seizure of Spirits
§ 5615. Property Subject to Forfeiture
§ 5661. Penalty and Forfeiture for Violation of Laws and Regulations Relating to Wine
§ 5662. Penalty for Alteration of Wine Labels
§ 5663. Cross Reference
§ 5671. Penalty and Forfeiture for Evasion of Beer Tax and Fraudulent Noncompliance With Requirements
§ 5672. Penalty for Failure of Brewer to Comply With Requirements and to Keep Records and File Returns
§ 5673. Forfeiture for Flagrant and Willful Removal of Beer Without Taxpayment
§ 5674. Penalty for Unlawful Production or Removal of Beer
§ 5675. Penalty for Intentional Removal or Defacement of Brewer’s Marks and Brands
[§ 5676. Repealed. Pub. L. 94– 455, Title XIX, § 1905(B)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
§ 5681. Penalty Relating to Signs
§ 5682. Penalty for Breaking Locks or Gaining Access
§ 5683. Penalty and Forfeiture for Removal of Liquors Under Improper Brands
§ 5684. Penalties Relating to the Payment and Collection of Liquor Taxes
§ 5685. Penalty and Forfeiture Relating to Possession of Devices for Emitting Gas, Smoke, Etc., Explosives and Firearms, When Violating Liquor Laws
§ 5686. Penalty for Having, Possessing, or Using Liquor or Property Intended to Be Used in Violating Provisions of This Chapter
§ 5687. Penalty for Offenses Not Specifically Covered
§ 5688. Disposition and Release of Seized Property
[§ 5689. Repealed. Pub. L. 94– 455, Title XIX, § 1905(B)(2)(E)(I), Oct. 4, 1976, 90 Stat. 1822]
§ 5690. Definition of the Term "Person"
§ 5691. Penalties for Nonpayment of Special Taxes
[§ 5692. Repealed. Pub. 50. 90–618, Title Ii, § 206(A), Oct. 22, 1968, 82 Stat. 1235]
[§ 5692. Repealed. Pub. L. 90– 618, Title II, § 206(A), Oct. 22, 1968, 82 Stat. 1235]
Chapter 52.—Tobacco Products and Cigarette Papers and Tubes
Chapter 52— Tobacco Products and Cigarette Papers and Tubes
Subchapter a— Definitions; Rate and Payment of Tax; Exemption from Tax; and Refund and Drawback of Tax
§ 5701. Rate of Tax
§ 5702. Definitions
§ 5703. Liability for Tax and Method of Payment
§ 5704. Exemption from Tax
§ 5705. Credit, Refund, or Allowance of Tax
§ 5706. Drawback of Tax
[§ 5707. Repealed. Pub. L. 89– 44, Title V, § 501(G), June 21, 1965, 79 Stat. 150]
§ 5708. Losses Caused by Disaster
§ 5708. Losses Caused by Disaster
Subchapter B— Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5711. Bond
§ 5712. Application for Permit
§ 5713. Permit
§ 5713. Permit
Subchapter C— Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
§ 5721. Inventories
§ 5722. Reports
§ 5723. Packages, Marks, Labels, and Notices
§ 5723. Packages, Marks, Labels, and Notices
Subchapter D— Occupational Tax
§ 5731. Imposition and Rate of Tax
§ 5731. Imposition and Rate of Tax
Subchapter E— Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
§ 5741. Records to Be Maintained
§ 5741. Records to Be Maintained
Subchapter F— General Provisions
§ 5751. Purchase, Receipt, Possession, or Sale of Tobacco Products and Cigarette Papers and Tubes, After Removal
§ 5752. Restrictions Relating to Marks, Labels, Notices, and Packages
§ 5753. Disposal of Forfeited, Condemned, and Abandoned Tobacco Products, and Cigarette Papers and Tubes
§ 5754. Restriction on Importation of Previously Exported Tobacco Products
§ 5754. Restriction on Importation of Previously Exported Tobacco Products
Subchapter G— Penalties and Forfeitures
§ 5761. Civil Penalties
§ 5762. Criminal Penalties
§ 5763. Forfeitures
§ 5763. Forfeitures
Chapter 53.—Machine Guns, Destructive Devices, and Certain Other Firearms
Chapter 53— Machine Guns, Destructive Devices, and Certain Other Firearms
Subchapter a— Taxes
§ 5801. Imposition of Tax
§ 5802. Registration of Importers, Manufacturers, and Dealers
§ 5811. Transfer Tax
§ 5812. Transfers
§ 5821. Making Tax
§ 5822. Making
§ 5822. Making
Subchapter B— General Provisions and Exemptions
§ 5841. Registration of Firearms
§ 5842. Identification of Firearms
§ 5843. Records and Returns
§ 5844. Importation
§ 5845. Definitions
§ 5846. Other Laws Applicable
§ 5847. Effect on Other Laws
§ 5848. Restrictive Use of Information
§ 5849. Citation of Chapter
§ 5851. Special (Occupational) Tax Exemption
§ 5852. General Transfer and Making Tax Exemption
§ 5853. Transfer and Making Tax Exemption Available to Certain Governmental Entities
§ 5854. Exportation of Firearms Exempt from Transfer Tax
§ 5854. Exportation of Firearms Exempt from Transfer Tax
Subchapter C— Prohibited Acts
§ 5861. Prohibited Acts
§ 5861. Prohibited Acts
Subchapter D— Penalties and Forfeitures
§ 5871. Penalties
§ 5872. Forfeitures
§ 5872. Forfeitures
Chapter 54— Greenmail
§ 5881. Greenmail
§ 5881. Greenmail
Chapter 61.—Information and Returns
Chapter 61— Information and Returns
Subchapter a— Returns and Records
§ 6001. Notice or Regulations Requiring Records, Statements, and Special Returns
§ 6011. General Requirement of Return, Statement, or List
§ 6012. Persons Required to Make Returns of Income
§ 6013. Joint Returns of Income Tax by Husband and Wife
§ 6014. Income Tax Return— Tax Not Computed by Taxpayer
§ 6015. Relief from Joint and Several Liability on Joint Return
[§ 6016. Repealed. Pub. L. 90– 364, Title I, § 103(A), June 28, 1968, 82 Stat. 260]
§ 6017. Self-Employment Tax Returns
[§ 6017a. Repealed. Pub. L. 101– 239, Title VII, § 7711(B)(1), Dec. 19, 1989, 103 Stat. 2393]
§ 6018. Estate Tax Returns
§ 6019. Gift Tax Returns
§ 6020. Returns Prepared for or Executed by Secretary
§ 6021. Listing by Secretary of Taxable Objects Owned by Nonresidents of Internal Revenue Districts
§ 6031. Return of Partnership Income
§ 6032. Returns of Banks With Respect to Common Trust Funds
§ 6033. Returns by Exempt Organizations
§ 6034. Returns by Trusts Described in Section 4947(A)(2) or Claiming Charitable Deductions Under Section 642(C)
§ 6034a. Information to Beneficiaries of Estates and Trusts
§ 6035. Returns of Officers, Directors, and Shareholders of Foreign Personal Holding Companies
§ 6036. Notice of Qualification as Executor or Receiver
§ 6037. Return of S Corporation
§ 6038. Information Reporting With Respect to Certain Foreign Corporations and Partnerships
§ 6038a. Information With Respect to Certain Foreign-Owned Corporations
§ 6038b. Notice of Certain Transfers to Foreign Persons
§ 6038c. Information With Respect to Foreign Corporations Engaged in U.S. Business
§ 6039. Information Required in Connection With Certain Options
[§ 6039a. Repealed. Pub. L. 96– 223, Title IV, § 401(A), Apr. 2, 1980, 94 Stat. 299]
[§ 6039b. Repealed. Pub. L. 99– 514, Title XIII, § 1303(B)(5), Oct. 22, 1986, 100 Stat. 2658]
§ 6039c. Returns With Respect to Foreign Persons Holding Direct Investments in United States Real Property Interests
§ 6039d. Returns and Records With Respect to Certain Fringe Benefit Plans
§ 6039e. Information Concerning Resident Status
§ 6039f. Notice of Large Gifts Received from Foreign Persons
§ 6039g. Information on Individuals Losing United States Citizenship
§ 6040. Cross References
§ 6041. Information at Source
§ 6041a. Returns Regarding Payments of Remuneration for Services and Direct Sales
§ 6042. Returns Regarding Payments of Dividends and Corporate Earnings and Profits
§ 6043. Liquidating, Etc., Transactions
§ 6044. Returns Regarding Payments of Patronage Dividends
§ 6045. Returns of Brokers
§ 6046. Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock
§ 6046a. Returns as to Interests in Foreign Partnerships
§ 6047. Information Relating to Certain Trusts and Annuity Plans
§ 6048. Information With Respect to Certain Foreign Trusts
§ 6049. Returns Regarding Payments of Interest
[§ 6050. Repealed. Pub. L. 96– 167, § 5(A), Dec. 29, 1979, 93 Stat. 1276]
§ 6050a. Reporting Requirements of Certain Fishing Boat Operators
§ 6050b. Returns Relating to Unemployment Compensation
[§ 6050c. Repealed. Pub. L. 100– 418, Title I, § 1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
§ 6050d. Returns Relating to Energy Grants and Financing
§ 6050e. State and Local Income Tax Refunds
§ 6050f. Returns Relating to Social Security Benefits
§ 6050g. Returns Relating to Certain Railroad Retirement Benefits
§ 6050h. Returns Relating to Mortgage Interest Received in Trade or Business from Individuals
§ 6050i. Returns Relating to Cash Received in Trade or Business, Etc.
§ 6050j. Returns Relating to Foreclosures and Abandonments of Security
§ 6050k. Returns Relating to Exchanges of Certain Partnership Interests
§ 6050l. Returns Relating to Certain Dispositions of Donated Property
§ 6050m. Returns Relating to Persons Receiving Contracts from Federal Executive Agencies
§ 6050n. Returns Regarding Payments of Royalties
§ 6050p. Returns Relating to the Cancellation of Indebtedness by Certain Entities
§ 6050q. Certain Long-Term Care Benefits
§ 6050r. Returns Relating to Certain Purchases of Fish
§ 6050s. Returns Relating to Higher Education Tuition and Related Expenses
§ 6051. Receipts for Employees
§ 6052. Returns Regarding Payment of Wages in the Form of Group-Term Life Insurance
§ 6053. Reporting of Tips
[§ 6056. Repealed. Pub. L. 96– 603, § 1(C), Dec. 28, 1980, 94 Stat. 3504]
§ 6057. Annual Registration, Etc.
§ 6058. Information Required in Connection With Certain Plans of Deferred Compensation
§ 6059. Periodic Report of Actuary
§ 6060. Information Returns of Income Tax Return Preparers
§ 6061. Signing of Returns and Other Documents
§ 6062. Signing of Corporation Returns
§ 6063. Signing of Partnership Returns
§ 6064. Signature Presumed Authentic
§ 6065. Verification of Returns
§ 6071. Time for Filing Returns and Other Documents
§ 6072. Time for Filing Income Tax Returns
[§ 6073. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 412(A)(2), July 18, 1984, 98 Stat. 792]
[§ 6074. Repealed. Pub. L. 90– 364, Title I, § 103(A), June 28, 1968, 82 Stat. 260]
§ 6075. Time for Filing Estate and Gift Tax Returns
[§ 6076. Repealed. Pub. L. 100– 418, Title I, § 1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
§ 6081. Extension of Time for Filing Returns
§ 6091. Place for Filing Returns or Other Documents
§ 6096. Designation by Individuals
§ 6096. Designation by Individuals
Subchapter B— Miscellaneous Provisions
§ 6101. Period Covered by Returns or Other Documents
§ 6102. Computations on Returns or Other Documents
§ 6103. Confidentiality and Disclosure of Returns and Return Information
§ 6104. Publicity of Information Required from Certain Exempt Organizations and Certain Trusts
§ 6105. Confidentiality of Information Arising Under Treaty Obligations
[§ 6106. Repealed. Pub. L. 94– 455, Title XII, § 1202(H)(1), Oct. 4, 1976, 90 Stat. 1688]
§ 6107. Income Tax Return Preparer Must Furnish Copy of Return to Taxpayer and Must Retain a Copy or List
§ 6108. Statistical Publications and Studies
§ 6109. Identifying Numbers
§ 6110. Public Inspection of Written Determinations
§ 6111. Registration of Tax Shelters
§ 6112. Organizers and Sellers of Potentially Abusive Tax Shelters Must Keep Lists of Investors
§ 6113. Disclosure of Nondeductibility of Contributions
§ 6114. Treaty-Based Return Positions
§ 6115. Disclosure Related to Quid Pro Quo Contributions
§ 6116. Cross Reference
§ 6116. Cross Reference
Chapter 62.—Time and Place for Paying Tax
Chapter 62— Time and Place for Paying Tax
Subchapter a— Place and Due Date for Payment of Tax
§ 6151. Time and Place for Paying Tax Shown on Returns
[§ 6152. Repealed. Pub. L. 99– 514, Title XIV, § 1404(C)(1), Oct. 22, 1986, 100 Stat. 2714]
[§ 6153. Repealed. Pub. L. 98– 369, DIV. A, Title IV, § 412(A)(3), July 18, 1984, 98 Stat. 792]
[§ 6154. Repealed. Pub. L. 100– 203, Title X, § 10301(B)(1), Dec. 22, 1987, 101 Stat. 1330– 429]
§ 6155. Payment on Notice and Demand
§ 6156. Installment Payments of Tax on Use of Highway Motor Vehicles
§ 6157. Payment of Federal Unemployment Tax on Quarterly or Other Time Period Basis
[§ 6158. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(44), Nov. 5, 1990, 104 Stat. 1388– 521]
§ 6159. Agreements for Payment of Tax Liability in Installments
§ 6159. Agreements for Payment of Tax Liability in Installments
Subchapter B— Extensions of Time for Payment
§ 6161. Extension of Time for Paying Tax
[§ 6162. Repealed. Pub. L. 94– 455, Title XIX, § 1906(A)(12), Oct. 4, 1976, 90 Stat. 1825]
§ 6163. Extension of Time for Payment of Estate Tax on Value of Reversionary or Remainder Interest in Property
§ 6164. Extension of Time for Payment of Taxes by Corporations Expecting Carrybacks
§ 6165. Bonds Where Time to Pay Tax or Deficiency Has Been Extended
§ 6166. Extension of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Business
[§ 6166a. Repealed. Pub. L. 97– 34, Title IV, § 422(D), Aug. 13, 1981, 95 Stat. 315]
§ 6167. Extension of Time for Payment of Tax Attributable to Recovery of Foreign Expropriation Losses
§ 6167. Extension of Time for Payment of Tax Attributable to Recovery of Foreign Expropriation Losses
Chapter 63.—Assessment
Chapter 63— Assessment
Subchapter a— In General
§ 6201. Assessment Authority
§ 6202. Establishment by Regulations of Mode or Time of Assessment
§ 6203. Method of Assessment
§ 6204. Supplemental Assessments
§ 6205. Special Rules Applicable to Certain Employment Taxes
§ 6206. Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, and 6427
§ 6207. Cross References
§ 6207. Cross References
Subchapter B— Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6211. Definition of a Deficiency
§ 6212. Notice of Deficiency
§ 6213. Restrictions Applicable to Deficiencies; Petition to Tax Court
§ 6214. Determinations by Tax Court
§ 6215. Assessment of Deficiency Found by Tax Court
§ 6216. Cross References
§ 6216. Cross References
Subchapter C— Tax Treatment of Partnership Items
§ 6221. Tax Treatment Determined at Partnership Level
§ 6222. Partner’s Return Must Be Consistent With Partnership Return or Secretary Notified of Inconsistency
§ 6223. Notice to Partners of Proceedings
§ 6224. Participation in Administrative Proceedings; Waivers; Agreements
§ 6225. Assessments Made Only After Partnership Level Proceedings Are Completed
§ 6226. Judicial Review of Final Partnership Administrative Adjustments
§ 6227. Administrative Adjustment Requests
§ 6228. Judicial Review Where Administrative Adjustment Request Is Not Allowed in Full
§ 6229. Period of Limitations for Making Assessments
§ 6230. Additional Administrative Provisions
§ 6231. Definitions and Special Rules
[§ 6232. Repealed. Pub. L. 100– 418, Title I, § 1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
§ 6233. Extension to Entities Filing Partnership Returns, Etc.
§ 6234. Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items with Respect to an Oversheltered Return
§ 6234. Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
Subchapter D— Treatment of Electing Large Partnerships
§ 6240. Application of Subchapter
§ 6241. Partner’s Return Must Be Consistent With Partnership Return
§ 6242. Procedures for Taking Partnership Adjustments Into Account
§ 6245. Secretarial Authority
§ 6246. Restrictions on Partnership Adjustments
§ 6247. Judicial Review of Partnership Adjustment
§ 6248. Period of Limitations for Making Adjustments
§ 6251. Administrative Adjustment Requests
§ 6252. Judicial Review Where Administrative Adjustment Request Is Not Allowed in Full
§ 6255. Definitions and Special Rules
§ 6255. Definitions and Special Rules
Chapter 64.—Collection
Chapter 64— Collection
Subchapter a— General Provisions
§ 6301. Collection Authority
§ 6302. Mode or Time of Collection
§ 6303. Notice and Demand for Tax
§ 6304. Fair Tax Collection Practices
§ 6305. Collection of Certain Liability
§ 6305. Collection of Certain Liability
Subchapter B— Receipt of Payment
§ 6311. Payment of Tax by Commercially Acceptable Means
[§ 6312. Repealed. Pub. L. 92– 5, Title I, § 4(A)(2), Mar. 17, 1971, 85 Stat. 5]
§ 6313. Fractional Parts of a Cent
§ 6314. Receipt for Taxes
§ 6315. Payments of Estimated Income Tax
§ 6316. Payment by Foreign Currency
§ 6317. Payments of Federal Unemployment Tax for Calendar Quarter
§ 6317. Payments of Federal Unemployment Tax for Calendar Quarter
Subchapter C— Lien for Taxes
§ 6320. Notice and Opportunity for Hearing Upon Filing of Notice of Lien
§ 6321. Lien for Taxes
§ 6322. Period of Lien
§ 6323. Validity and Priority Against Certain Persons
§ 6324. Special Liens for Estate and Gift Taxes
§ 6324a. Special Lien for Estate Tax Deferred Under Section 6166
§ 6324b. Special Lien for Additional Estate Tax Attributable to Farm, Etc., Valuation
§ 6325. Release of Lien or Discharge of Property
§ 6326. Administrative Appeal of Liens
§ 6327. Cross References
§ 6327. Cross References
Subchapter D— Seizure of Property for Collection of Taxes
§ 6330. Notice and Opportunity for Hearing Before Levy
§ 6331. Levy and Distraint
§ 6332. Surrender of Property Subject to Levy
§ 6333. Production of Books
§ 6334. Property Exempt from Levy
§ 6335. Sale of Seized Property
§ 6336. Sale of Perishable Goods
§ 6337. Redemption of Property
§ 6338. Certificate of Sale; Deed of Real Property
§ 6339. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§ 6340. Records of Sale
§ 6341. Expense of Levy and Sale
§ 6342. Application of Proceeds of Levy
§ 6343. Authority to Release Levy and Return Property
§ 6344. Cross References
§ 6344. Cross References
[§§ 6361 to 6365. Repealed. Pub. 50. 101–508, Title Xi, § 11801(A)(45), Nov. 5, 1990, 104 Stat. 1388–522]
[§ § 6361 to 6365. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(45), Nov. 5, 1990, 104 Stat. 1388– 522]
Chapter 65.—Abatements, Credits, and Refunds
Chapter 65— Abatements, Credits, and Refunds
Subchapter a— Procedure in General
§ 6401. Amounts Treated as Overpayments
§ 6402. Authority to Make Credits or Refunds
§ 6403. Overpayment of Installment
§ 6404. Abatements
§ 6405. Reports of Refunds and Credits
§ 6406. Prohibition of Administrative Review of Decisions
§ 6407. Date of Allowance of Refund or Credit
§ 6408. State Escheat Laws Not to Apply
§ 6408. State Escheat Laws Not to Apply
Subchapter B— Rules of Special Application
§ 6411. Tentative Carryback and Refund Adjustments
§ 6412. Floor Stocks Refunds
§ 6413. Special Rules Applicable to Certain Employment Taxes
§ 6414. Income Tax Withheld
§ 6415. Credits or Refunds to Persons Who Collected Certain Taxes
§ 6416. Certain Taxes on Sales and Services
[§ 6417. Repealed. Pub. L. 94– 455, Title XIX, § 1906(A)(25), Oct. 4, 1976, 90 Stat. 1827]
[§ 6418. Repealed. Pub. L. 101– 508, Title XI, § 11801(C)(22)(B)(I), Nov. 5, 1990, 104 Stat. 1388– 528]
§ 6419. Excise Tax on Wagering
§ 6420. Gasoline Used on Farms
§ 6421. Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems, or Sold for Certain Exempt Purposes
§ 6422. Cross References
§ 6423. Conditions to Allowance in the Case of Alcohol and Tobacco Taxes
[§ 6424. Repealed. Pub. L. 97– 424, Title V, § 515(B)(5), Jan. 6, 1983, 96 Stat. 2181]
§ 6425. Adjustment of Overpayment of Estimated Income Tax by Corporation
[§ 6426. Repealed. Pub. L. 97– 248, Title II, § 280(C)(2)(G), Sept. 3, 1982, 96 Stat. 564]
§ 6427. Fuels Not Used for Taxable Purposes
[§ 6428. Repealed. Pub. L. 101– 508, Title XI, § 11801(A)(47), Nov. 5, 1990, 104 Stat. 1388– 522]
[§§ 6429, 6430. Repealed. Pub. 50. 100–418, Title I, § 1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
[§ § 6429, 6430. Repealed. Pub. L. 100– 418, Title I, § 1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
Chapter 66.—Limitations
Chapter 66— Limitations
Subchapter a— Limitations on Assessment and Collection
§ 6501. Limitations on Assessment and Collection
§ 6502. Collection A