Chapter 1: NORMAL TAXES AND SURTAXES
Subchapter A: Determination of Tax Liability
- Part I: TAX ON INDIVIDUALS
- Section 1: Tax imposed
- Section 2: Definitions and special rules
- Section 3: Tax tables for individuals
- [Section 4: Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
- Section 5: Cross references relating to tax on individuals
- Part II: TAX ON CORPORATIONS
- Part III: CHANGES IN RATES DURING A TAXABLE YEAR
- Part IV: CREDITS AGAINST TAX
- Subpart A: Nonrefundable Personal Credits
- Subpart B: Other Credits
- Subpart C: Refundable Credits
- Subpart D: Business Related Credits
- Subpart E: Rules for Computing Investment Credit
- Subpart F: Rules for Computing Work Opportunity Credit
- Subpart G: Credit Against Regular Tax for Prior Year Minimum Tax Liability
- [Subpart H: Repealed]
- [Subpart I: Repealed]
- [Subpart J: Repealed]
- [Part V: REPEALED]
- Part VI: ALTERNATIVE MINIMUM TAX
- Part VII: BASE EROSION AND ANTI-ABUSE TAX
- [Part VIII: REPEALED]
- [Section 59B: Repealed. Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980]
Subchapter B: Computation of Taxable Income
- Part I: DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
- Section 61: Gross income defined
- Section 62: Adjusted gross income defined
- Section 63: Taxable income defined
- Section 64: Ordinary income defined
- Section 65: Ordinary loss defined
- Section 66: Treatment of community income
- Section 67: 2-percent floor on miscellaneous itemized deductions
- Section 68: Overall limitation on itemized deductions
- Part II: ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
- [Section 71: Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089]
- Section 72: Annuities; certain proceeds of endowment and life insurance contracts
- Section 73: Services of child
- Section 74: Prizes and awards
- Section 75: Dealers in tax-exempt securities
- [Section 76: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14), Oct. 4, 1976, 90 Stat. 1765]
- Section 77: Commodity credit loans
- Section 78: Gross up for deemed paid foreign tax credit
- Section 79: Group-term life insurance purchased for employees
- Section 80: Restoration of value of certain securities
- [Section 81: Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
- Section 82: Reimbursement of moving expenses
- Section 83: Property transferred in connection with performance of services
- Section 84: Transfer of appreciated property to political organizations
- Section 85: Unemployment compensation
- Section 86: Social security and tier 1 railroad retirement benefits
- Section 87: Alcohol and biodiesel fuels credits
- Section 88: Certain amounts with respect to nuclear decommissioning costs
- [Section 89: Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
- Section 90: Illegal Federal irrigation subsidies
- Section 91: Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
- Part III: ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- Section 101: Certain death benefits
- Section 102: Gifts and inheritances
- Section 103: Interest on State and local bonds
- [Section 103A: Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- Section 104: Compensation for injuries or sickness
- Section 105: Amounts received under accident and health plans
- Section 106: Contributions by employer to accident and health plans
- Section 107: Rental value of parsonages
- Section 108: Income from discharge of indebtedness
- Section 109: Improvements by lessee on lessor’s property
- Section 110: Qualified lessee construction allowances for short-term leases
- Section 111: Recovery of tax benefit items
- Section 112: Certain combat zone compensation of members of the Armed Forces
- [Section 113: Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
- [Section 114: Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
- Section 115: Income of States, municipalities, etc.
- [Section 116: Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
- Section 117: Qualified scholarships
- Section 118: Contributions to the capital of a corporation
- Section 119: Meals or lodging furnished for the convenience of the employer
- [Section 120: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
- Section 121: Exclusion of gain from sale of principal residence
- Section 122: Certain reduced uniformed services retirement pay
- Section 123: Amounts received under insurance contracts for certain living expenses
- [Section 124: Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
- Section 125: Cafeteria plans
- Section 126: Certain cost-sharing payments
- Section 127: Educational assistance programs
- [Section 128: Repealed. Pub. L. 101–508, title XI, § 11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520]
- Section 129: Dependent care assistance programs
- Section 130: Certain personal injury liability assignments
- Section 131: Certain foster care payments
- Section 132: Certain fringe benefits
- [Section 133: Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- Section 134: Certain military benefits
- Section 135: Income from United States savings bonds used to pay higher education tuition and fees
- Section 136: Energy conservation subsidies provided by public utilities
- Section 137: Adoption assistance programs
- Section 138: Medicare Advantage MSA
- Section 139: Disaster relief payments
- Section 139A: Federal subsidies for prescription drug plans
- Section 139B: Benefits provided to volunteer firefighters and emergency medical responders
- [Section 139C: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(C), Mar. 23, 2018, 132 Stat. 1212]
- Section 139D: Indian health care benefits
- Section 139E: Indian general welfare benefits
- Section 139F: Certain amounts received by wrongfully incarcerated individuals
- Section 139G: Assignments to Alaska Native Settlement Trusts
- Section 139H: Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- Section 140: Cross references to other Acts
- Part IV: TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
- Part V: DEDUCTIONS FOR PERSONAL EXEMPTIONS
- Part VI: ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- Section 161: Allowance of deductions
- Section 162: Trade or business expenses
- Section 163: Interest
- Section 164: Taxes
- Section 165: Losses
- Section 166: Bad debts
- Section 167: Depreciation
- Section 168: Accelerated cost recovery system
- Section 169: Amortization of pollution control facilities
- Section 170: Charitable, etc., contributions and gifts
- Section 171: Amortizable bond premium
- Section 172: Net operating loss deduction
- Section 173: Circulation expenditures
- Section 174: Research and experimental expenditures
- Section 175: Soil and water conservation expenditures; endangered species recovery expenditures
- Section 176: Payments with respect to employees of certain foreign corporations
- [Section 177: Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
- Section 178: Amortization of cost of acquiring a lease
- Section 179: Election to expense certain depreciable business assets
- [Section 179A: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
- Section 179B: Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- Section 179C: Election to expense certain refineries
- Section 179D: Energy efficient commercial buildings deduction
- Section 179E: Election to expense advanced mine safety equipment
- Section 180: Expenditures by farmers for fertilizer, etc.
- Section 181: Treatment of certain qualified film and television and live theatrical productions
- [Section 182: Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
- Section 183: Activities not engaged in for profit
- [Section 184: Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
- [Section 185: Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
- Section 186: Recoveries of damages for antitrust violations, etc.
- [Section 187: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
- [Section 188: Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
- [Section 189: Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
- Section 190: Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- [Section 191: Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
- Section 192: Contributions to black lung benefit trust
- Section 193: Tertiary injectants
- Section 194: Treatment of reforestation expenditures
- Section 194A: Contributions to employer liability trusts
- Section 195: Start-up expenditures
- Section 196: Deduction for certain unused business credits
- Section 197: Amortization of goodwill and certain other intangibles
- Section 198: Expensing of environmental remediation costs
- [Section 198A: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
- [Section 199: Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
- Section 199A: Qualified business income
- Part VII: ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
- Section 211: Allowance of deductions
- Section 212: Expenses for production of income
- Section 213: Medical, dental, etc., expenses
- [Section 214: Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
- [Section 215: Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
- Section 216: Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- Section 217: Moving expenses
- [Section 218: Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- Section 219: Retirement savings
- Section 220: Archer MSAs
- Section 221: Interest on education loans
- Section 222: Qualified tuition and related expenses
- Section 223: Health savings accounts
- Section 224: Cross reference
- Part VIII: SPECIAL DEDUCTIONS FOR CORPORATIONS
- Section 241: Allowance of special deductions
- [Section 242: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
- Section 243: Dividends received by corporations
- [Section 244: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
- Section 245: Dividends received from certain foreign corporations
- Section 245A: Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- Section 246: Rules applying to deductions for dividends received
- Section 246A: Dividends received deduction reduced where portfolio stock is debt financed
- Section 247: Contributions to Alaska Native Settlement Trusts
- Section 248: Organizational expenditures
- Section 249: Limitation on deduction of bond premium on repurchase
- Section 250: Foreign-derived intangible income and global intangible low-taxed income
- Part IX: ITEMS NOT DEDUCTIBLE
- Section 261: General rule for disallowance of deductions
- Section 262: Personal, living, and family expenses
- Section 263: Capital expenditures
- Section 263A: Capitalization and inclusion in inventory costs of certain expenses
- Section 264: Certain amounts paid in connection with insurance contracts
- Section 265: Expenses and interest relating to tax-exempt income
- Section 266: Carrying charges
- Section 267: Losses, expenses, and interest with respect to transactions between related taxpayers
- Section 267A: Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Section 268: Sale of land with unharvested crop
- Section 269: Acquisitions made to evade or avoid income tax
- Section 269A: Personal service corporations formed or availed of to avoid or evade income tax
- Section 269B: Stapled entities
- [Section 270: Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
- Section 271: Debts owed by political parties, etc.
- Section 272: Disposal of coal or domestic iron ore
- Section 273: Holders of life or terminable interest
- Section 274: Disallowance of certain entertainment, etc., expenses
- Section 275: Certain taxes
- Section 276: Certain indirect contributions to political parties
- Section 277: Deductions incurred by certain membership organizations in transactions with members
- [Section 278: Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- Section 279: Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- [Section 280: Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- Section 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- Section 280B: Demolition of structures
- Section 280C: Certain expenses for which credits are allowable
- [Section 280D: Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- Section 280E: Expenditures in connection with the illegal sale of drugs
- Section 280F: Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- Section 280G: Golden parachute payments
- Section 280H: Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- Part X: TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
- Part XI: SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
Subchapter C: Corporate Distributions and Adjustments
- Part I: DISTRIBUTIONS BY CORPORATIONS
- Part II: CORPORATE LIQUIDATIONS
- Part III: CORPORATE ORGANIZATIONS AND REORGANIZATIONS
- [Part IV: REPEALED]
- [Section 370 to 372: Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- [Section 373: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- [Section 374: Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- Part V: CARRYOVERS
- Section 381: Carryovers in certain corporate acquisitions
- Section 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- Section 383: Special limitations on certain excess credits, etc.
- Section 384: Limitation on use of preacquisition losses to offset built-in gains
- Part VI: TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
- [Part VII: REPEALED]
- [Section 386: Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
- [Section 391 to 395: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
Subchapter D: Deferred Compensation, Etc.
Subchapter E: Accounting Periods and Methods of Accounting
Subchapter F: Exempt Organizations
- Part I: GENERAL RULE
- Section 501: Exemption from tax on corporations, certain trusts, etc.
- Section 502: Feeder organizations
- Section 503: Requirements for exemption
- Section 504: Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
- Section 505: Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
- Section 506: Organizations required to notify Secretary of intent to operate under 501(c)(4)
- Part II: PRIVATE FOUNDATIONS
- Part III: TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
- Part IV: FARMERS’ COOPERATIVES
- Section 521: Exemption of farmers’ cooperatives from tax
- [Section 522: Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
- Part V: SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
- Part VI: POLITICAL ORGANIZATIONS
- Part VII: CERTAIN HOMEOWNERS ASSOCIATIONS
- Part VIII: CERTAIN SAVINGS ENTITIES
Subchapter G: Corporations Used to Avoid Income Tax on Shareholders
- Part I: CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS
- Section 531: Imposition of accumulated earnings tax
- Section 532: Corporations subject to accumulated earnings tax
- Section 533: Evidence of purpose to avoid income tax
- Section 534: Burden of proof
- Section 535: Accumulated taxable income
- Section 536: Income not placed on annual basis
- Section 537: Reasonable needs of the business
- Part II: PERSONAL HOLDING COMPANIES
- Section 541: Imposition of personal holding company tax
- Section 542: Definition of personal holding company
- Section 543: Personal holding company income
- Section 544: Rules for determining stock ownership
- Section 545: Undistributed personal holding company income
- Section 546: Income not placed on annual basis
- Section 547: Deduction for deficiency dividends
- [Part III: REPEALED]
- [Section 551 to 558: Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506]
- Part IV: DEDUCTION FOR DIVIDENDS PAID
Subchapter H: Banking Institutions
- Part I: RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS
- Section 581: Definition of bank
- Section 582: Bad debts, losses, and gains with respect to securities held by financial institutions
- [Section 583: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976, 90 Stat. 1778]
- Section 584: Common trust funds
- Section 585: Reserves for losses on loans of banks
- [Section 586: Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100 Stat. 2378]
- Part II: MUTUAL SAVINGS BANKS, ETC.
- Section 591: Deduction for dividends paid on deposits
- [Section 592: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83), Oct. 4, 1976, 90 Stat. 1778]
- Section 593: Reserves for losses on loans
- Section 594: Alternative tax for mutual savings banks conducting life insurance business
- [Section 595, 596: Repealed. Pub. L. 104–188, title I, § 1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857]
- Section 597: Treatment of transactions in which Federal financial assistance provided
- [Section 601: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
Subchapter I: Natural Resources
- Part I: DEDUCTIONS
- Section 611: Allowance of deduction for depletion
- Section 612: Basis for cost depletion
- Section 613: Percentage depletion
- Section 613A: Limitations on percentage depletion in case of oil and gas wells
- Section 614: Definition of property
- [Section 615: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88), Oct. 4, 1976, 90 Stat. 1779]
- Section 616: Development expenditures
- Section 617: Deduction and recapture of certain mining exploration expenditures
- [Part II: REPEALED]
- [Section 621: Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521]
- Part III: SALES AND EXCHANGES
- Section 631: Gain or loss in the case of timber, coal, or domestic iron ore
- [Section 632: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]
- Part IV: MINERAL PRODUCTION PAYMENTS
- Part V: CONTINENTAL SHELF AREAS
Subchapter J: Estates, Trusts, Beneficiaries, and Decedents
- Part I: ESTATES, TRUSTS, AND BENEFICIARIES
- Subpart A: General Rules for Taxation of Estates and Trusts
- Subpart B: Trusts Which Distribute Current Income Only
- Subpart C: Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
- Subpart D: Treatment of Excess Distributions by Trusts
- Subpart E: Grantors and Others Treated as Substantial Owners
- Subpart F: Miscellaneous
- Part II: INCOME IN RESPECT OF DECEDENTS
Subchapter K: Partners and Partnerships
- Part I: DETERMINATION OF TAX LIABILITY
- Section 701: Partners, not partnership, subject to tax
- Section 702: Income and credits of partner
- Section 703: Partnership computations
- Section 704: Partner’s distributive share
- Section 705: Determination of basis of partner’s interest
- Section 706: Taxable years of partner and partnership
- Section 707: Transactions between partner and partnership
- Section 708: Continuation of partnership
- Section 709: Treatment of organization and syndication fees
- Part II: CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
- Part III: DEFINITIONS
- [Part IV: REPEALED]
- [Section 771 to 777: Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
Subchapter L: Insurance Companies
- Part I: LIFE INSURANCE COMPANIES
- Part II: OTHER INSURANCE COMPANIES
- Part III: PROVISIONS OF GENERAL APPLICATION
- Section 841: Credit for foreign taxes
- Section 842: Foreign companies carrying on insurance business
- Section 843: Annual accounting period
- [Section 844: Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
- Section 845: Certain reinsurance agreements
- Section 846: Discounted unpaid losses defined
- [Section 847: Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
- Section 848: Capitalization of certain policy acquisition expenses
Subchapter M: Regulated Investment Companies and Real Estate Investment Trusts
- Part I: REGULATED INVESTMENT COMPANIES
- Section 851: Definition of regulated investment company
- Section 852: Taxation of regulated investment companies and their shareholders
- Section 853: Foreign tax credit allowed to shareholders
- Section 853A: Credits from tax credit bonds allowed to shareholders
- Section 854: Limitations applicable to dividends received from regulated investment company
- Section 855: Dividends paid by regulated investment company after close of taxable year
- Part II: REAL ESTATE INVESTMENT TRUSTS
- Part III: PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
- Part IV: REAL ESTATE MORTGAGE INVESTMENT CONDUITS
- Section 860A: Taxation of REMIC’s
- Section 860B: Taxation of holders of regular interests
- Section 860C: Taxation of residual interests
- Section 860D: REMIC defined
- Section 860E: Treatment of income in excess of daily accruals on residual interests
- Section 860F: Other rules
- Section 860G: Other definitions and special rules
- [Part V: REPEALED]
- [Section 860H to 860L: Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
Subchapter N: Tax Based on Income From Sources Within or Without the United States
- Part I: SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME
- Part II: NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Part III: INCOME FROM SOURCES WITHOUT THE UNITED STATES
- Subpart A: Foreign Tax Credit
- Subpart B: Earned Income of Citizens or Residents of United States
- [Subpart C: Repealed]
- Subpart D: Possessions of the United States
- [Subpart E: Repealed]
- Subpart F: Controlled Foreign Corporations
- Subpart G: Export Trade Corporations
- [Subpart H: Repealed]
- Subpart I: Admissibility of Documentation Maintained in Foreign Countries
- Subpart J: Foreign Currency Transactions
- Part IV: DOMESTIC INTERNATIONAL SALES CORPORATIONS
- Part V: INTERNATIONAL BOYCOTT DETERMINATIONS
Subchapter O: Gain or Loss on Disposition of Property
- Part I: DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- Section 1001: Determination of amount of and recognition of gain or loss
- [Section 1002: Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
- Part II: BASIS RULES OF GENERAL APPLICATION
- Section 1011: Adjusted basis for determining gain or loss
- Section 1012: Basis of property—cost
- Section 1013: Basis of property included in inventory
- Section 1014: Basis of property acquired from a decedent
- Section 1015: Basis of property acquired by gifts and transfers in trust
- Section 1016: Adjustments to basis
- Section 1017: Discharge of indebtedness
- [Section 1018: Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
- Section 1019: Property on which lessee has made improvements
- [Section 1020: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
- Section 1021: Sale of annuities
- [Section 1022: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- Section 1023: Cross references
- [Section 1024: Renumbered § 1023]
- Part III: COMMON NONTAXABLE EXCHANGES
- Section 1031: Exchange of real property held for productive use or investment
- Section 1032: Exchange of stock for property
- Section 1033: Involuntary conversions
- [Section 1034: Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
- Section 1035: Certain exchanges of insurance policies
- Section 1036: Stock for stock of same corporation
- Section 1037: Certain exchanges of United States obligations
- Section 1038: Certain reacquisitions of real property
- [Section 1039: Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
- Section 1040: Transfer of certain farm, etc., real property
- Section 1041: Transfers of property between spouses or incident to divorce
- Section 1042: Sales of stock to employee stock ownership plans or certain cooperatives
- Section 1043: Sale of property to comply with conflict-of-interest requirements
- [Section 1044: Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
- Section 1045: Rollover of gain from qualified small business stock to another qualified small business stock
- Part IV: SPECIAL RULES
- [Section 1051: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
- Section 1052: Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Section 1053: Property acquired before March 1, 1913
- Section 1054: Certain stock of Federal National Mortgage Association
- Section 1055: Redeemable ground rents
- [Section 1056: Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- [Section 1057: Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- Section 1058: Transfers of securities under certain agreements
- Section 1059: Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- Section 1059A: Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- Section 1060: Special allocation rules for certain asset acquisitions
- Section 1061: Partnership interests held in connection with performance of services
- Section 1062: Cross references
- [Part V: REPEALED]
- [Section 1071: Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]
- [Part VI: REPEALED]
- [Section 1081 to 1083: Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]
- Part VII: WASH SALES; STRADDLES
- [Part VIII: REPEALED]
- [Section 1101 to 1103: Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
- [Part IX: REPEALED]
- [Section 1111: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
Subchapter P: Capital Gains and Losses
- Part I: TREATMENT OF CAPITAL GAINS
- [Section 1201: Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
- Section 1202: Partial exclusion for gain from certain small business stock
- Part II: TREATMENT OF CAPITAL LOSSES
- Part III: GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- Part IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- Section 1231: Property used in the trade or business and involuntary conversions
- [Section 1232 to 1232B: Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- Section 1233: Gains and losses from short sales
- Section 1234: Options to buy or sell
- Section 1234A: Gains or losses from certain terminations
- Section 1234B: Gains or losses from securities futures contracts
- Section 1235: Sale or exchange of patents
- Section 1236: Dealers in securities
- Section 1237: Real property subdivided for sale
- [Section 1238: Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
- Section 1239: Gain from sale of depreciable property between certain related taxpayers
- [Section 1240: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- Section 1241: Cancellation of lease or distributor’s agreement
- Section 1242: Losses on small business investment company stock
- Section 1243: Loss of small business investment company
- Section 1244: Losses on small business stock
- Section 1245: Gain from dispositions of certain depreciable property
- [Section 1246, 1247: Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- Section 1248: Gain from certain sales or exchanges of stock in certain foreign corporations
- Section 1249: Gain from certain sales or exchanges of patents, etc., to foreign corporations
- Section 1250: Gain from dispositions of certain depreciable realty
- [Section 1251: Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
- Section 1252: Gain from disposition of farm land
- Section 1253: Transfers of franchises, trademarks, and trade names
- Section 1254: Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- Section 1255: Gain from disposition of section 126 property
- Section 1256: Section 1256 contracts marked to market
- Section 1257: Disposition of converted wetlands or highly erodible croplands
- Section 1258: Recharacterization of gain from certain financial transactions
- Section 1259: Constructive sales treatment for appreciated financial positions
- Section 1260: Gains from constructive ownership transactions
- Part V: SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
- Part VI: TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Subchapter Q: Readjustment of Tax Between Years and Special Limitations
- Part I: INCOME AVERAGING
- Part II: MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
- Section 1311: Correction of error
- Section 1312: Circumstances of adjustment
- Section 1313: Definitions
- Section 1314: Amount and method of adjustment
- [Section 1315: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
- [Part III: REPEALED]
- [Section 1321: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
- [Part IV: REPEALED]
- [Section 1331 to 1337: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
- Part V: CLAIM OF RIGHT
- Section 1341: Computation of tax where taxpayer restores substantial amount held under claim of right
- [Section 1342: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
- [Part VI: REPEALED]
- [Section 1346: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
- [Section 1347: Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
- [Section 1348: Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
- Part VII: RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
Subchapter R: Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Section 1352: Alternative tax on qualifying shipping activities
- Section 1353: Notional shipping income
- Section 1354: Alternative tax election; revocation; termination
- Section 1355: Definitions and special rules
- Section 1356: Qualifying shipping activities
- Section 1357: Items not subject to regular tax; depreciation; interest
- Section 1358: Allocation of credits, income, and deductions
- Section 1359: Disposition of qualifying vessels
Subchapter S: Tax Treatment of S Corporations and Their Shareholders
- Part I: IN GENERAL
- Part II: TAX TREATMENT OF SHAREHOLDERS
- Part III: SPECIAL RULES
- Section 1371: Coordination with subchapter C
- Section 1372: Partnership rules to apply for fringe benefit purposes
- Section 1373: Foreign income
- Section 1374: Tax imposed on certain built-in gains
- Section 1375: Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- Part IV: DEFINITIONS; MISCELLANEOUS
Subchapter T: Cooperatives and Their Patrons
Subchapter U: Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
- Part I: DESIGNATION
- Part II: TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES
- Part III: ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES
- Part IV: INCENTIVES FOR EDUCATION ZONES
- [Section 1397E: Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
- Part V: REGULATIONS
[Subchapter W: Repealed]
- [Section 1400 to 1400C: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
[Subchapter X: Repealed]
- [Section 1400E to 1400J: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
[Subchapter Y: Repealed]
- [Section 1400L to 1400U–3: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]