Internal Revenue Code

Front Cover
CCH, 1996
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Contents

SUBCHAPTER N TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES Part ISource Rules and Other Gen...
2551
Certain payments for the use of property or services
2558
Sec 873 Deductions Sec 874 Allowance of deductions and credits
2581
Nonrecognition of gain or loss on contribution
2582
Subpart BForeign Corporations Sec 881 Tax on income of foreign corporations not connected with United States business Sec 882 Tax on income of...
2604
Subpart CTax on Gross Transportation Income
2617
Imposition of tax on gross transportation income of nonresident aliens and foreign corporations Subpart DMiscellaneous Provisions
2618
Doubling of rates of tax on citizens and corporations of certain foreign countries Sec 892 Income of foreign governments and of international organi...
2619
Cross reference Part IIOccupational Tax Subpart AProprietors of Distilled Spirits Plants Bonded Wine Cellars Etc Sec 5081 Imposition and rate of tax...
4140
Imposition and rate of tax Sec 5092 Definition of brewer Sec 5093 Cross references
4141
Subpart CManufacturers of Stills Sec 5101 Notice of manufacture of still notice of set up of still Sec 5102 Definition of manufacturer of stills
4142
Subpart DWholesale Dealers Sec 5111 Imposition and rate of tax Sec 5112 Definitions Sec 5113 Exemptions Sec 5114 Records Sec 5116 Packaging ...
4144
Imposition and rate of tax Sec 5122 Definitions Sec 5123 Exemptions Sec 5124 Records Sec 5125 Cross references
4151
Subpart FNonbeverage Domestic Drawback Claimants Sec 5131 Eligibility and rate of tax Sec 5132 Registration and regulation Sec 5133 Investigati...
4157
Subpart GGeneral Provisions Sec 5141 Registration Sec 5142 Payment of tax Sec 5143 Provisions relating to liability for occupational taxes Sec 514...
4161
Suspension of occupational tax Sec 5149 Cross references
4164

Compensation of employees of foreign governments or international organizations
2620
Income affected by treaty
2621
Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits Sec 896 Adjustment of tax on national...
2622
Disposition of investment in United States real property
2623
Taxable year of certain foreign corporations Part IIIIncome From Sources Without the United States
2631
Subpart AForeign Tax Credit
2632
Taxes of foreign countries and of possessions of United States Sec 902 Deemed paid credit where domestic corporation owns 10 percent or more of ...
2633
Disallowance of certain entertainment etc expenses
2636
Tax Rate Tables
2661
Sec 179E Election to expense advanced mine safety equipment Sec 180 Expenditures by farmers for fertilizer etc Sec 181 Treatment of certain qualif...
2672
Subpart BEarned Income of Citizens or Residents of United States Sec 911 Citizens or residents of the United States living abroad
2683
Gross income defined Sec 62 Adjusted gross income defined Sec 63 Taxable income defined Sec 64 Ordinary income defined Sec 65 Ordinary loss ...
2685
UNITED STATES CODE
2695
Subpart DPossessions of the United States Sec 931 Income from sources within Guam American Samoa or the Northern Mariana Islands Sec 932 Coo...
2703
Allowance of deductions
2705
Coordination of United States and Guam individual income taxes
2711
Puerto Rico and possession tax credit
2713
Residence and source rules involving possessions
2729
Subpart EQualifying Foreign Trade IncomeRepealed
2730
Code Text
2735
Rules for certain reserves Sec 808 Policyholder dividends deduction Sec 810 Operations loss deduction Subpart DAccounting Allocation and Foreign...
2742
Subpart GExport Trade Corporations Sec 970 Reduction of subpart F income of export trade corporations Sec 971 Definitions
2790
Subpart HIncome of Certain Nonresident United States Citizens Subject to Foreign Community Property LawsRepealed
2793
Subpart IAdmissibility of Documentation Maintained in Foreign Countries Sec 982 Admissibility of documentation maintained in foreign countries
2794
Subpart JForeign Currency Transactions Sec 985 Functional currency Sec 986 Determination of foreign taxes and foreign corporations earnings and ...
2795
Code Text
2797
Part IVDomestic International Sales Corporations Subpart ATreatment of Qualifying Corporations Sec 991 Taxation of a domestic international sales ...
2804
Taxation of DISC income to shareholders Sec 996 Rules for allocation in the case of distributions and losses Sec 997 Special subchapter C rules
2812
Accounting provisions Sec 812 Definition of companys share and policyholders share Sec 814 Contiguous country branches of domestic life insuran...
2816
Part VInternational Boycott Determinations Sec 999 Reports by taxpayers determinations
2821
SUBCHAPTER O GAIN OR LOSS ON DISPOSITION OF PROPERTY Part IDetermination of Amount of and Recognition of Gain or Loss
2823
Determination of amount of and recognition of gain or loss
2824
Special rules relating to corporate preference items
2825
Basis of property included in inventory Sec 1014 Basis of property acquired from a decedent
2826
Basis of property acquired by gifts and transfers in trust
2829
Adjustments to basis
2830
Extent of recognition of gain or loss on distribution
2838
Property on which lessee has made improvements Sec 1021 Sale of annuities Sec 1022 Treatment of property acquired from a decedent dying after ...
2841
Cross references
2847
Part IIICommon Nontaxable Exchanges Sec 1031 Exchange of property held for productive use or investment
2848
Exchange of stock for property Sec 1033 Involuntary conversions
2852
Expenses for production of income Sec 213 Medical dental etc expenses Sec 215 Alimony etc payments Sec 216 Deduction of taxes interest and bu...
2861
Certain exchanges of insurance policies
2863
Stock for stock of same corporation
2864
Certain exchanges of United States obligations Sec 1038 Certain reacquisitions of real property
2865
Transfer of certain farm etc real property
2868
Use of appreciated carryover basis property to satisfy pecuniary bequest
2870
Transfers of property between spouses or incident to divorce Sec 1042 Sales of stock to employee stock ownership plans or certain cooperatives
2871
Sale of property to comply with conflictofinterest requirements
2876
Rollover of publicly traded securities gain into specialized small business investment companies
2878
Rollover of gain from qualified small business stock to another qualified small business stock Part IVSpecial Rules Sec 1051 Property acquired durin...
2879
Part VChanges to Effectuate F C C PolicyStricken
2890
Part VIExchanges in Obedience to S E C OrdersRepealed
2891
Part VIIWash Sales Straddles Sec 1091 Loss from wash sales of stock or securities Sec 1092 Straddles
2895
Part VIIIDistributions Pursuant to Bank Holding Company ActRepealed
2903
Distributions of property
2904
SUBCHAPTER P CAPITAL GAINS AND LOSSES Part ITreatment of Capital Gains Sec 1201 Alternative tax for corporations
2910
Partial exclusion for gain from certain small business stock
2914
Part IITreatment of Capital Losses Sec 1211 Limitation on capital losses Sec 1212 Capital loss carrybacks and carryovers
2919
Life insurance company defined Sec 817 Treatment of variable contracts Sec 817A Special rules for modified guaranteed contracts Sec 818 Other de...
2923
Part IIIGeneral Rules for Determining Capital Gains and Losses Sec 1221 Capital asset defined Sec 1222 Other terms relating to capital gains and loss...
2924
Part IVSpecial Rules for Determining Capital Gains and Losses Sec 1231 Property used in the trade or business and involuntary conversions
2929
Gains and losses from short sales
2938
Options to buy or sell
2942
Sec 1234A Gains or losses from certain terminations
2943
Sec 1234B Gains or losses from securities futures contracts
2944
Sale or exchange of patents
2945
Dealers in securities
2946
Real property subdivided for sale
2947
Gain from sale of depreciable property between certain related taxpayers
2949
Cancellation of lease or distributors agreement
2951
Losses on small business investment company stock Sec 1243 Loss of small business investment company Sec 1244 Losses on small business stock
2952
Gain from dispositions of certain depreciable property
2955
Gain from certain sales or exchanges of stock in certain foreign corporations
2965
Distributions in redemption of stock
2969
Gain from certain sales or exchanges of patents etc to foreign corporations Sec 1250 Gain from dispositions of certain depreciable realty
2971
Subpart DInventories
2982
Gain from disposition of farm land Sec 1253 Transfers of franchises trademarks and trade names
2984
Gain from disposition of interest in oil gas geothermal or other mineral properties
2986
Gain from disposition of section 126 property
2988
Section 1256 contracts marked to market
2989
Disposition of converted wetlands or highly erodible croplands Sec 1258 Recharacterization of gain from certain financial transactions
2997
Constructive sales treatment for appreciated financial positions
2999
Gains from constructive ownership transactions
3002
Part VSpecial Rules for Bonds and Other Debt Instruments Subpart AOriginal Issue Discount Sec 1271 Treatment of amounts received on retirement ...
3004
Disposition gain representing accrued market discount treated as ordinary income Sec 1277 Deferral of interest deduction allocable to accrued marke...
3017
Current inclusion in income of discount on certain shortterm obligations
3022
Subpart AInterest on Tax Deferral
3029
Election of mark to market for marketable stock
3038
Part IIncome Averaging
3048
Correction of error
3058
Part VCarryovers
3064
General business credit
3066
Part IIn General
3074
Part IPension ProfitSharing Stock Bonus Plans
3087
Passthru of items to shareholders
3089
Coordination with subchapter C
3095
Tax imposed when passive investment income of corporation having accumulated
3108
Additional requirements for organizations described in paragraph 9 17or 20
3111
Qualified pension profitsharing and stock bonus plans
3116
Part IIIDefinitions
3117
Part IDesignation
3127
qualified mortgage bond and qualified veterans mortgage bond
3132
Subpart AEmpowerment Zone Employment Credit
3134
Sec 1397E Credit to holders of qualified zone academy bonds
3141
Sec 1397F Regulations
3145
Imposition of
3148
No separate taxable entities for partnerships corporations
3151
Part IDesignation
3158
Sec 1400H Renewal community employment credit
3164
Qualified small issue bond qualified student loan bond qualified redevelopment bond Sec 145 Qualified 501c3 bond
3171
Sec 1400M Definitions
3172
Volume
3173
Carryback and carryforward of unused credits
3174
Moving expenses
3179
Arbitrage Sec 149 Bonds must be registered to be tax exempt other requirements Subpart CDefinitions and Special Rules Sec 150 Definitions and spe...
3181
2percent floor on miscellaneous itemized deductions Sec 68 Overall limitation on itemized deductions
3189
Sec MOOS Additional tax relief provisions
3191
Allowance of deductions for personal exemptions Sec 152 Dependent defined Sec 153 Cross references
3213
Liability for withheld
3226
Chapter 4Rules Applicable to Recovery of Excessive Profits on Government ContractsRepealed
3227
Chapter 5Tax on Transfers to Avoid Income TaxRepealed
3229
Chapter 6Consolidated Returns SUBCHAPTER A RETURNS AND PAYMENT OF TAX Sec 1501 Privilege to file consolidated returns Sec 1502 Reg...
3231
Part IIn General Sec 1551 Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit Sec 1552 Earnings and profi...
3242
Limitations on certain multiple tax benefits in the case of certain controlled corporations Sec 1563 Definitions and special rules
3244
Part ILife Insurance Companies
3245
SUBTITLE BESTATE AND GIFT TAXES Chapter 11Estate Tax SUBCHAPTER A ESTATES OF CITIZENS OR RESIDENTS Part ITax Imposed Se...
3301
Unified credit against estate tax Sec 2011 Credit for State death taxes
3308
Credit for gift
3311
Credit for tax on prior transfers
3313
Credit for foreign death taxes
3315
Credit for death taxes on remainders
3317
Recovery of taxes claimed as credit Part IIIGross Estate Sec 2031 Definition of gross estate Sec 2032 Alternate valuation Sec 2032A Valuation of cert...
3318
Sec 404A Deduction for certain foreign deferred compensation plans
3342
Part IVTaxable Estate Sec 2051 Definition of taxable estate Sec 2053 Expenses indebtedness and taxes Sec 2054 Losses Sec 2055 Transfers for publi...
3349
Special rules applicable to sections 661 and 662
3357
SUBCHAPTER B ESTATES OF NONRESIDENTS NOT CITIZENS Sec 2101 Tax imposed Sec 2102 Credits against tax Sec 2103 Definition of gros...
3378
Allowance of deductions
3386
Definition of executor Sec 2204 Discharge of fiduciary from personal liability
3392
Reimbursement out of estate
3393
Liability of life insurance beneficiaries Sec 2207 Liability of recipient of property over which decedent had power of appointment
3394
Sec 2207A Right of recovery in the case of certain marital deduction property Sec 2207B Right of recovery where decedent retained interest
3395
Certain residents of possessions considered citizens of the United States Sec 2209 Certain residents of possessions considered nonresidents not citizens...
3396
SUBCHAPTER A DETERMINATION OF TAX LIABILITY
3398
SUBCHAPTER B TRANSFERS Sec 2511 Transfers in general Sec 2512 Valuation of gifts Sec 2513 Gift by husband or wife to third party j Sec 25...
3409
DEDUCTIONS Sec 2522 Charitable and similar gifts Sec 2523 Gift to spouse
3417
Tax imposed
3426
Amount of
3427
Liability for
3428
Credit for certain State taxes
3429
SUBCHAPTER B GENERATIONSKIPPING TRANSFERS Sec 2611 Generationskipping transfer defined Sec 2612 Taxable termination taxable distri...
3430
TAXABLE AMOUNT
3434
Taxable amount in case of taxable distribution Sec 2622 Taxable amount in case of taxable termination
3435
Taxable amount in case of direct skip Sec 2624 Valuation SUBCHAPTER D GST EXEMPTION Sec 2631 GST exemption Sec 2632 Special rules for...
3436
SUBCHAPTER E APPLICABLE RATE INCLUSION RATIO Sec 2641 Applicable rate Sec 2642 Inclusion ratio
3440
SUBCHAPTER F OTHER DEFINITIONS AND SPECIAL RULES Sec 2651 Generation assignment Sec 2652 Other definitions Sec 2653 Taxation of...
3446
SUBCHAPTER G ADMINISTRATION Sec 2661 Administration Sec 2662 Return requirements Sec 2663 Regulations Sec 2664 Termination
3450
Chapter 14Special Valuation Rules Sec 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships Sec 2702 S...
3452
SUBTITLE CEMPLOYMENT TAXES Chapter 21Federal Insurance Contributions Act SUBCHAPTER A TAX ON EMPLOYEES Sec 3101 Rate of t...
3501
Rate of tax Sec 3112 Instrumentalities of the United States
3506
GENERAL PROVISIONS Sec 3121 Definitions Sec 3122 Federal service
3509
Alimony and separate maintenance payments Sec 72 Annuities certain proceeds of endowment and life insurance contracts Sec 73 Services of child S...
3513
Sec 408A Roth IRAs
3544
Chapter 22Railroad Retirement Tax Act SUBCHAPTER A TAX ON EMPLOYEES Sec 3201 Rate of tax Sec 3202 Deduction of tax from compensati...
3552
Rate of tax Sec 3212 Determination of compensation
3557
TAX ON EMPLOYERS Sec 3221 Rate of tax SUBCHAPTER D GENERAL PROVISIONS
3559
Definitions Sec 3232 Court jurisdiction Sec 3233 Short title SUBCHAPTER E TIER 2 TAX RATE DETERMINATION Sec 3241 Determination of ti...
3572
Effect of changes
3573
Chapter 23ARailroad Unemployment Repayment Tax Sec 3321 Imposition of tax Sec 3322 Definitions
3615
Chapter 24Collection of Income Tax at Source on Wages SUBCHAPTER A WITHHOLDING FROM WAGES Sec 3401 Definitions Sec 3402 Incom...
3618
Trade or business expenses Sec 163 Interest
3655
Dividend defined
3658
Chapter 25General Provisions Relating to Employment Taxes Sec 3501 Collection and payment of taxes Sec 3502 Nondeductibility of taxes in comp...
3659
Taxes
3701
SUBCHAPTER BSPECIAL FUELS
3708
Imposition of tax on heavy trucks and trailers sold at retail
3725
Imposition of
3739
Registration and bond
3772
Imposition of
3780
Certain taxfree sales
3793
Tax on insurance companies other than life insurance companies Sec 832 Insurance company taxable income Sec 833 Treatment of Blue Cross and B...
3800
Chapter 33Facilities and Services
3801
Part IPersons
3811
Imposition of tax
3821
Losses
3827
Chapter 35Taxes on Wagering SUBCHAPTER A TAX ON WAGERS Sec 4401 Imposition of tax Sec 4402 Exemptions Sec 4403 Record requireme...
3828
SUBCHAPTER B OCCUPATIONAL TAX Sec 4411 Imposition of tax Sec 4412 Registration Sec 4413 Certain provisions made applicable Sec 4414 ...
3830
MISCELLANEOUS PROVISIONS Sec 4421 Definitions Sec 4422 Applicability of federal and state laws Sec 4423 Inspection of books Sec 4424 Dis...
3831
Chapter 36Certain Other Excise Taxes SUBCHAPTER A HARBOR MAINTENANCE TAX Sec 4461 Imposition of tax Sec 4462 Definitions and spe...
3832
Imposition of
3837
Definitions SUBCHAPTER C OCCUPATIONAL TAX ON BOWLING ALLEYS BILLIARD AND POOL TABLESREPEALED SUBCHAPTER D TA...
3838
SUBCHAPTER E TAX ON USE OF CIVIL AIRCRAFTREPEALED
3846
SUBCHAPTER F TAX ON REMOVAL OF HARD MINERAL RESOURCES FROM DEEP SEABEDREPEALED
3847
Chapter 37SugarRepealed
3848
Chapter 38Environmental Taxes SUBCHAPTER A TAX ON PETROLEUM Sec 4611 Imposition of
3850
Definitions and special rules
3854
SUBCHAPTER B TAX ON CERTAIN CHEMICALS Sec 4661 Imposition of tax Sec 4662 Definitions and special rules
3856
TAX ON CERTAIN IMPORTED SUBSTANCES Sec 4671 Imposition of tax Sec 4672 Definitions and special rules
3864
OZONE DEPLETING CHEMICALS ETC Sec 4681 Imposition of tax Sec 4682 Definitions and special rules
3866
Chapter 39RegistrationRequired Obligations Sec 4701 Tax on issuer of registrationrequired obligation not in registered form
3873
Chapter 40General Provisions Relating to Occupational Taxes Sec 4901 Payment of tax Sec 4902 Liability of partners Sec 4903 Liability in case of ...
3874
Chapter 41Public Charities Sec 4911 Tax on excess expenditures to influence legislation Sec 4912 Tax on disqualifying lobbying expenditures of cer...
3875
Chapter 42Private Foundations and Certain Other TaxExempt Organizations SUBCHAPTER A PRIVATE FOUNDATIONS Sec 4940 Excise tax base...
3879
Constructive ownership of stock
3903
Termination of private foundation status
3905
Taxes on selfdealing Sec 4952 Taxes on taxable expenditures Sec 4953 Tax on excess contributions to black lung benefit trusts
3907
POLITICAL EXPENDITURES OF SECTION 501c3 ORGANIZATIONS Sec 4955 Taxes on political expenditures of section 501c3 organizations
3911
FAILURE BY CERTAIN CHARITABLE ORGANIZATIONS TO MEET CERTAIN QUALIFICATION REQUIREMENTS Sec 4958 Taxes on excess ...
3912
SUBCHAPTER E ABATEMENT OF FIRST AND SECOND TIER TAXES IN CERTAIN CASES Sec 4961 Abatement of second tier taxes where ther...
3915
SUBCHAPTER F TAX SHELTER TRANSACTIONS Sec 4965 Excise tax on certain taxexempt entities entering into prohibited tax shelter transactions
3918
SUBCHAPTER G DONOR ADVISED FUNDS Sec 4966 Taxes on taxable distributions Sec 4967 Taxes on prohibited benefits
3920
Chapter 43Qualified Pension Etc Plans Sec 4971 Taxes on failure to meet minimum funding standards Sec 4972 Tax on nondeductible contributions...
3922
Retirement savings Sec 220 Archer MSAs
3935
Excise tax on undistributed income of real estate investment trusts
3989
Golden parachute payments
4008
SUBCHAPTER F BONDED AND TAXPAID WINE PREMISES
4101
Income tax credit for average cost of carrying excise
4117
Subpart DBeer
4126
Method of collecting
4133
Refund and drawback in case of exportation
4136
Losses resulting from disaster vandalism or malicious mischief
4137
Territorial extent of law Sec 5066 Distilled spirits for use of foreign embassies legations
4138
SUBCHAPTER B QUALIFICATION REQUIREMENTS FOR DISTILLED SPIRITS PLANTS Sec 5171 Establishment Sec 5172 Application Sec 51...
4165
Regulation of operations
4175
Subpart AGeneral
4183
Entry for deposit
4189
Part IReturn of Materials Used in the Manufacture or Recovery of Distilled Spirits
4198
Part IEstablishment Sec 5351 Bonded wine cellar Sec 5352 Taxpaid wine bottling house Sec 5353 Bonded wine warehouse Sec 5354 Bond Sec 535...
4202
Bonded wine cellar operations Sec 5362 Removals of wine from bonded wine cellars Sec 5363 Taxpaid wine bottling house operations Sec 5364 Wi...
4204
Part IIICellar Treatment and Classification of Wine Sec 5381 Natural wine Sec 5382 Cellar treatment of natural wine Sec 5383 Amelioration and swe...
4210
Part IVGeneral Sec 5391 Exemption from distilled spirits taxes Sec 5392 Definitions
4217
SUBCHAPTER G BREWERIES Part IEstablishment Sec 5401 Qualifying documents
4218
Definitions Sec 5403 Cross references Part IIOperations Sec 5411 Use of brewery
4219
Removal of beer in containers or by pipeline Sec 5413 Brewers procuring beer from other brewers Sec 5414 Removals from one brewery to another ...
4220
Records and returns I
4221
SUBCHAPTER H MISCELLANEOUS PLANTS AND WAREHOUSES Part IVinegar Plants Sec 5501 Establishment
4222
Establishment and operation Sec 5512 Control of products after manufacture Part IIIManufacturing Bonded WarehousesRepealed
4224
MISCELLANEOUS GENERAL PROVISIONS Sec 5551 General provisions relating to bonds Sec 5552 Installation of meters tanks and other apparat...
4225
Determinations Sec 5560 Other provisions applicable Sec 5561 Exemptions to meet the requirements of the national defense Sec 5562 Exemptions fr...
4226
SUBCHAPTER J PENALTIES SEIZURES AND FORFEITURES RELATING TO LIQUORS Part IPenalty Seizure and Forfeiture Provisions Applicab...
4229
Release of distillery before judgment Sec 5612 Forfeiture of taxpaid distilled spirits remaining on bonded premises Sec 5613 Forfeiture of distilled sp...
4235
Burden of proof in cases of seizure of spirits Sec 5615 Property subject to forfeiture
4236
Part IIPenalty and Forfeiture Provisions Applicable to Wine and Wine Production Sec 5661 Penalty and forfeiture for violation of laws and regulatio...
4237
Part IIIPenalty Seizure and Forfeiture Provisions Applicable to Beer and Brewing Sec 5671 Penalty and forfeiture for evasion of beer tax and fraudul...
4238
Penalty relating to signs Sec 5682 Penalty for breaking locks or gaining access Sec 5683 Penalty and forfeiture for removal of liquors under imprope...
4239
Part VPenalties Applicable to Occupational Taxes Sec 5691 Penalties for nonpayment of special taxes Chapter 52Tobacco Products and Cigarette Pap...
4244
SUBCHAPTER A DEFINITIONS RATE AND PAYMENT OF TAX EXEMPTION FROM TAX AND REFUND AND DRAWBACK OF TAX t Sec ...
4245
SUBCHAPTER B QUALIFICATION REQUIREMENTS FOR MANUFACTURERS
4263
IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES AND EXPORT WAREHOUSE PROPRIETORS Sec 5711 Bond
4265
OCCUPATIONAL TAX Sec 5731 Imposition and rate of
4266
SUBCHAPTER E RECORDS OF MANUFACTURERS AND IMPORTERS OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES A...
4270
SUBCHAPTER G PENALTIES AND FORFEITURES Sec 5761 Civil penalties Sec 5762 Criminal penalties
4273
Registration of importers manufacturers and dealers
4279
Special occupational tax exemption
4288
SUBTITLE FPROCEDURE AND ADMINISTRATION
4301
Persons required to make returns of income
4305
Credit for foreign taxes Sec 842 Foreign companies carrying on insurance business Sec 843 Annual accounting period
4307
Relief from joint and several liability on joint return
4318
Selfemployment tax returns
4326
Imposition of tax on unrelated business income of charitable etc organizations
4333
Returns of banks with respect to common trust funds
4334
Sec 6034A Information to beneficiaries of estates and trusts
4342
Unrelated trade or business
4348
Sec 6038A Information with respect to certain foreignowned corporations
4351
Returns required in connection with certain options
4357
Sec 6039E Information concerning resident status
4364
Sec 6050E State and local income tax refunds
4369
Exemption of farmers cooperatives from
4378
Interest on education loans Sec 222 Qualified tuition and related expenses
4415
Subpart CInformation Regarding Wages Paid Employees
4420
Annual registration
4427
Part VTime for Filing Returns and Other Documents
4433
Designation by individuals
4440
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list Sec 6108 Statistical publications and studies Sec 6109 Iden...
4442
Disclosure of reportable transactions
4503
Material advisors of reportable transactions must keep lists of advisees
4505
Disclosure of nondeductibility of contributions
4506
Treatybased return positions Sec 6115 Disclosure related to quid pro quo contributions Sec 6116 Cross reference
4507
Chapter 62Time and Place for Paying Tax SUBCHAPTER A PLACE AND DUE DATE FOR PAYMENT OF TAX Sec 6151 Time and place for payi...
4508
Extension of time for paying tax Sec 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property Sec...
4521
Chapter 63Assessment SUBCHAPTER A IN GENERAL Sec 6201 Assessment authority Sec 6202 Establishment by regulations of mode or time of as...
4537
Definition of a deficiency Sec 6212 Notice of deficiency
4542
Expenses for household and dependent care services necessary for gainful employment
4551
Bad debts
4563
Part ITreatment of Partnership Items and Adjustments
4577
Administrative adjustment requests
4584
SEIZURE OF PROPERTY FOR COLLECTION OF TAXES
4586
Payment of tax by commercially acceptable means
4594
Part IDue Process for Collections Sec 6330 Notice and opportunity for hearing before levy
4615
Part IILevy Sec 6331 Levy and distraint Sec 6332 Surrender of property subject to levy
4618
Production of books Sec 6334 Property exempt from levy Sec 6335 Sale of seized property Sec 6336 Sale of perishable goods Sec 6337 Redemptio...
4619
SUBCHAPTER E COLLECTION OF STATE INDIVIDUAL INCOME TAXESREPEALED
4639
Taxes of foreign countries and possessions of the United States possession tax credit
4645
Tentative carryback and refund adjustments Sec 6412 Floor stocks refunds
4664
Special rules applicable to certain employment taxes
4669
Income tax withheld Sec 6415 Credits or refunds to persons who collected certain taxes
4674
Certain taxes on sales and services
4675
Excise tax on wagering Sec 6420 Gasoline used on farms
4688
Gasoline used for certain nonhighway purposes used by local transit systems or sold for certain exempt purposes
4692
Cross references
4700
Conditions to allowance in the case of alcohol and tobacco taxes
4701
Adjustment of overpayment of estimated income tax by corporation
4704
Credit for alcohol fuel biodiesel and alternative fuel mixtures
4705
Fuels not used for taxable purposes
4708
Acceleration of 10 percent income tax rate bracket benefit for 2001
4730
Advance payment of portion of increased child credit for 2003
4732
Subpart DDefinition and Special Rule
4734
Chapter 66Limitations SUBCHAPTER A LIMITATIONS ON ASSESSMENT AND COLLECTION Sec 6501 Limitations on assessment and collection
4735
SUBCHAPTER B LIMITATIONS ON CREDIT OR REFUND
4753
Mitigation of effect of limitation in case of related taxes under different chapters
4766
SUBCHAPTER B INTEREST ON OVERPAYMENTS
4777
Notice requirements
4786
Imposition of accuracyrelated penalty on underpayments
4829
Imposition of fraud penalty
4836
Rules for application of assessable penalties Sec 6672 Failure to collect and pay over tax or attempt to evade or defeat tax Sec 6673 Sanctions and cos...
4838
Assessable penalties with respect to information required to be furnished under section 7654 Sec 6689 Failure to file notice of redetermination of for...
4852
Fraudulent statement or failure to furnish statement to plan participant Sec 6692 Failure to file actuarial report
4853
Health savings accounts
4854
Understatement of taxpayers liability by tax return preparer
4856
Cross reference
4858
Sec 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals Sec 6696 Rules applicable with respect to sections 6694 6...
4860
Assessable penalties with respect to liability for tax of regulated investment companies Sec 6698 Failure to file partnership return
4862
Promoting abusive tax shelters
4864
Penalties for aiding and abetting understatement of tax liability
4865
Frivolous tax submissions
4867
Rules applicable to penalties under sections 6700 6701 and 6702
4868
Failure by broker to provide notice to payors Sec 6706 Original issue discount information requirements
4869
Failure to furnish information regarding reportable transactions
4870
Sec 6707A Penalty for failure to include reportable transaction information with return Sec 6708 Failure to maintain lists of advisees with respect to r...
4872
Penalties with respect to mortgage credit certificates Sec 6710 Failure to disclose that contributions are nondeductible
4873
Failure by taxexempt organization to disclose that certain information or service available from Federal Government Sec 6712 Failure to disclose trea...
4874
Disclosure or use of information by preparers of returns Sec 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions S...
4875
Sec 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
4876
Failure to file information with respect to certain transfers at death and gifts
4877
Refusal of entry Sec 6718 Failure to display tax registration on vessels
4878
Failure to register or reregister Sec 6720 Fraudulent acknowledgments with respect to donations of motor vehicles boats and airplanes Sec 6720A Pe...
4879
Sec 6720B Fraudulent identification of exempt use property
4880
Health insurance costs of eligible individuals
4885
Failure to report information under section 4101
4890
Jeopardy assessments of income estate gift and certain excise taxes
4897
Overpayments of
4904
Closing agreements Sec 7122 Compromises Sec 7123 Appeals dispute resolution procedures Sec 7124 Cross references
4910
Chapter 75Crimes Other Offenses and Forfeitures SUBCHAPTER A CRIMES Part IGeneral Provisions Sec 7201 Attempt to evade or defeat tax Sec 7...
4914
False statements to purchasers or lessees relating to tax Sec 7212 Attempts to interfere with administration of internal revenue laws
4919
Unauthorized disclosure of information
4920
Sec 7213A Unauthorized inspection of returns or return information
4923
Offenses by officers and employees of the United States
4924
Offenses with respect to collected taxes Sec 7216 Disclosure or use of information by preparers of returns
4925
Prohibition on executive branch influence over taxpayer audits and other investigations
4926
Part IIPenalties Applicable to Certain Taxes Sec 7231 Failure to obtain license for collection of foreign items Sec 7232 Failure to register or reregister...
4927
SUBCHAPTER B OTHER OFFENSES Sec 7261 Representation that retailers excise tax is excluded from price of article Sec 7262 Violation of occup...
4928
FORFEITURES Part IProperty Subject to Forfeiture Sec 7301 Property subject to tax Sec 7302 Property used in violation of internal revenue laws Se...
4931
Authority to seize property subject to forfeiture Sec 7322 Delivery of seized personal property to United States marshal Sec 7323 Judicial action to e...
4933
MISCELLANEOUS PENALTY AND FORFEITURE PROVISIONS Sec 7341 Penalty for sales to evade tax Sec 7342 Penalty for refusal to permit ent...
4936
Chapter 76Judicial Proceedings SUBCHAPTER A CIVIL ACTIONS BY THE UNITED STATES Sec 7401 Authorization Sec 7402 Jurisdiction of dis...
4937
Prohibition of suits to restrain assessment or collection
4943
Civil actions for refund
4944
Repayments to officers or employees Sec 7424 Intervention
4948
Discharge of liens
4949
Civil actions by persons other than taxpayers
4950
Tax return preparers Sec 7428 Declaratory judgments relating to status and classification of organizations under section 501c3
4953
Review of jeopardy levy or assessment procedures
4955
Awarding of costs and certain fees
4957
Civil damages for unauthorized inspection or disclosure of returns and return information
4963
Civil damages for failure to release lien
4965
Civil damages for certain unauthorized collection actions
4966
Sec 7433A Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts Sec 743...
4967
Civil damages for unauthorized enticement of information disclosure
4968
Proceedings for determination of employment status
4969
Cross references
4970
THE TAX COURT Part IOrganization and Jurisdiction Sec 7441 Status Sec 7442 Jurisdiction Sec 7443 Membership Sec 7443A Special trial judges S...
4971
Fee for filing petition Sec 7452 Representation of parties Sec 7453 Rules of practice procedure and evidence Sec 7454 Burden of proof in fraud fou...
4988
Witness fees Sec 7458 Hearings Sec 7459 Reports and decisions Sec 7460 Provisions of special application to divisions Sec 7461 Publicity of procee...
4989
Part IIIMiscellaneous Provisions Sec 7471 Employees Sec 7472 Expenditures Sec 7473 Disposition of fees Sec 7474 Fee for transcript of record Sec ...
4998
Part IVDeclaratory Judgments Sec 7476 Declaratory judgments relating to qualification of certain retirement plans Sec 7477 Declaratory judgments r...
4999
COURT REVIEW OF TAX COURT DECISIONS Sec 7481 Date when Tax Court decision becomes final
5004
Courts of review
5006
Notice of appeal
5008
Change of incumbent in office Sec 7485 Bond to stay assessment and collection
5009
Refund credit or abatement of amounts disallowed Sec 7487 Cross references SUBCHAPTER E BURDEN OF PROOF Sec 7491 Burden of proof
5010
Chapter 77Miscellaneous Provisions Sec 7501 Liability for taxes withheld or collected Sec 7502 Timely mailing treated as timely filing and paying S...
5011
Chapter 78Discovery of Liability and Enforcement of Title
5038
SUBCHAPTER A EXAMINATION AND INSPECTION Sec 7601 Canvass of districts for taxable persons and objects Sec 7602 Examination of book...
5039
Service of summons
5041
Enforcement of summons
5042
Time and place of examination
5043
Entry of premises for examination of taxable objects Sec 7608 Authority of internal revenue enforcement officers
5045
Special procedures for thirdparty summonses
5048
Fees and costs for witnesses
5053
Restrictions on church tax inquiries and examinations
5054
Special procedures for summonses for computer software
5058
Cross references
5060
SUBCHAPTER B GENERAL POWERS AND DUTIES Sec 7621 Internal revenue districts Sec 7622 Authority to administer oaths and certify Sec 76...
5061
SUPERVISION OF OPERATIONS OF CERTAIN MANUFACTURERS REPEALED SUBCHAPTER D POSSESSIONS Sec 7651 Administration and ...
5064
Chapter 79Definitions Sec 7701 Definitions Sec 7702 Life insurance contract defined Sec 7702A Modified endowment contract defined Sec 7702B ...
5072
General rules
5113
Applicability of revenue laws Sec 7852 Other applicable rules
5132
PROVISIONS AFFECTING MORE THAN ONE SUBTITLE Sec 7871 Indian tribal governments treated as States for certain purposes Sec 7872 Trea...
5135
Depreciation
5137
SUBTITLE GTHE JOINT COMMITTEE ON TAXATION Chapter 91Organization and Membership of the Joint Committee Sec 8001 Authorization ...
5201
Chapter 92Powers and Duties of the Joint Committee Sec 8021 Powers Sec 8022 Duties Sec 8023 Additional powers to obtain data
5202
SUBTITLE HFINANCING OF PRESIDENTIAL ELECTION CAMPAIGNS Chapter 95Presidential Election Campaign Fund Sec 9001 Short title Sec ...
5301
Chapter 96Presidential Primary Matching Payment Account Sec 9031 Short title Sec 9032 Definitions Sec 9033 Eligibility for payments Sec 9034 En...
5316
SUBTITLE ITRUST FUND CODE
5401
SUBCHAPTER B GENERAL PROVISIONS
5438
Liability of assigned operators
5445
Failure to pay premium
5453
Civil enforcement
5459
Chapter 100Group Health Plan Requirements
5461
Guaranteed renewability in multiemployer plans and certain multiple employer welfare
5467
Topical Index
1
Evidence of purpose to avoid income tax Sec 534 Burden of proof Sec 535 Accumulated taxable income Sec 536 Income not placed on annual basis...
2
Allowance of special deductions Sec 243 Dividends received by corporations Sec 244 Dividends received on certain preferred stock Sec 245 Dividen...
3
Part IIPersonal Holding Companies
4
Imposition of personal holding company tax Sec 542 Definition of personal holding company
5
Dealers in taxexempt securities
7
General rule for disallowance of deductions Sec 262 Personal living and family expenses Sec 263 Capital expenditures Sec 263A Capitalization and i...
8
Personal holding company income Sec 544 Rules for deterrnining stock ownership Sec 545 Undistributed personal holding company income Sec 54...
13
Enhanced oil recovery credit
14
Life insurance gross income
17
Definitions applicable to subpart D
19
Definition of deduction for dividends paid Sec 562 Rules applicable in determining dividends eligible for dividends paid deduction Sec 563 Rules rel...
20
Incentive stock options
22
Net operating loss deduction
24
Shipowners protection and indemnity associations
27
Deduction for dividends paid on deposits Sec 593 Reserves for losses on loans Sec 594 Alternative tax for mutual savings banks conducting life insur...
32
Part IDeductions Sec 611 Allowance of deduction for depletion Sec 612 Basis for cost depletion Sec 613 Percentage depletion
33
Commodity credit loans Sec 78 Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit Sec 79 G...
34
Political organizations
37
Part IAccounting Periods
38
Amount of credit
39
Circulation expenditures
43
Part IRegulated Investment Companies
44
Income tax treatment of mineral production payments Part VContinental Shelf Areas Sec 638 Continental shelf areas
45
Alternative minimum tax imposed
46
Deduction for deficiency dividends
49
Qualified tuition programs
52
Part IVReal Estate Mortgage Investment Conduits
53
Certain death benefits Sec 102 Gifts and inheritances Sec 103 Interest on state and local bonds Sec 104 Compensation for injuries or sickness Sec 105...
55
Minimum participation standards
56
Research and experimental expenditures Sec 175 Soil and water conservation expenditures Sec 176 Payments with respect to employees of certain fo...
61
Person other than grantor treated as substantial owner
62
Public Laws Amending the Internal Revenue Code
71
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