RIA Complete Internal Revenue Code (Summer Edition)

The 2019 Summer print and ProView eBook editions will be available in August 2019. You can pre-order your edition today.

The entire Federal Tax Code, and its complete history, is at your fingertips with RIA’s Complete Internal Revenue Code. This convenient, easy-to-use volume provides you with the complete legislative history and a comprehensive topic index to speed your tax research. Cautions from our editorial experts provide you with key information about special rules and effective dates needed to properly apply the Code Section. RIA’s Complete Internal Revenue Code includes all legislative changes up to its publication date, providing you with a complete history of all amendments affecting a Code Section.
RIA’s Complete Internal Revenue Code provides quick access to the information you need with:

• Complete history reflecting all substantive and technical amendments back to the Codification of the 1954 Code
• Effective Date Cautions and Special Rules Cautions to ensure you have all the precise information at your fingertips
• Deep Cite Running heads and Detailed Topical Running heads to  aid your research
• Complete Topic Index with more than 22,500 entries to help you get to your answer quickly

• Current Code
  • Subtitle A Income Taxes §§1-1563
    • Chapter 1 NORMAL TAXES AND SURTAXES §§1-1400Z-2
      • Subchapter A Determination of Tax Liability §§1-59B
        • Part I TAX ON INDIVIDUALS §§1-5
        • Part II TAX ON CORPORATIONS §§11-12
        • Part III CHANGES IN RATES DURING A TAXABLE YEAR §§15
        • Part IV CREDITS AGAINST TAX §§21-54AA
          • Subpart A Nonrefundable Personal Credits §§21-26
          • Subpart B Other Credits §§27-30D
          • Subpart C Refundable Credits §§31-37
          • Subpart D Business Related Credits §§38-45S
          • Subpart E Rules for Computing Investment Credit §§46-50
          • Subpart C REPEALED [Rules for Computing Credit for Expenses of Work Incentive Programs] §§50A-50B
          • Subpart F Rules for Computing Work Opportunity Credit §§51-52
          • Subpart G Credit Against Regular Tax for Prior Year Minimum Tax Liability §§53
          • Subpart H Repealed. [Nonrefundable Credit to Holders of Clean Renewable Energy Bonds] §§54
          • Subpart I Repealed. [Qualified tax credit bonds.] §§54A-54F
          • Subpart J Repealed. [Build America Bonds] §§54AA
        • Part VI ALTERNATIVE MINIMUM TAX §§55-59
        • Part VII REPEALED [ENVIRONMENTAL TAX] §§59A
        • Part VII Base erosion and anti-abuse tax §§59A
        • Part VIII SUPPLEMENTAL MEDICARE PREMIUM [REPEALED] §§59B
      • Subchapter B Computation of Taxable Income §§61-291
        • Part I DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. §§61-68
        • Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME §§71-91
        • Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME §§101-140
        • Part IV TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS §§141-150
          • Subpart A Private Activity Bonds §§141-147
          • Subpart B Requirements Applicable to All State and Local Bonds §§148-149
          • Subpart C Definitions and Special Rules §§150
        • Part V DEDUCTIONS FOR PERSONAL EXEMPTIONS §§151-153
        • Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS §§161-199A
        • Part VII ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS §§211-224
        • Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS §§241-250
        • Part IX ITEMS NOT DEDUCTIBLE §§261-280H
        • Part X TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS §§281
        • Part XI SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS §§291
      • Subchapter C Corporate Distributions and Adjustments §§301-386
        • Part I DISTRIBUTIONS BY CORPORATIONS §§301-318
          • Subpart A Effects on Recipients §§301-307
          • Subpart B Effects on Corporation §§311-312
          • Subpart C Definitions; Constructive Ownership of Stock §§316-318
        • Part II CORPORATE LIQUIDATIONS §§331-346
          • Subpart A Effects on Recipients §§331-334
          • Subpart B Effects on Corporation §§336-338
          • Subpart C Repealed. [Collapsible Corporations] §§341-342
          • Subpart D Definition and Special Rule §§346
        • Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS §§351-368
          • Subpart A Corporate Organizations §§351
          • Subpart B Effects on Shareholders and Security Holders §§354-358
          • Subpart C Effects on Corporations §§361-363
          • Subpart D Special Rule; Definitions §§367-368
        • Part IV INSOLVENCY REORGANIZATIONS [REPEALED] §§370-374
        • Part V CARRYOVERS §§381-384
        • Part VI TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS §§385
        • Part VII MISCELLANEOUS CORPORATE PROVISIONS [REPEALED] §§386
      • Subchapter D Deferred Compensation, Etc. §§401-436
        • Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. §§401-420
          • Subpart A General Rules §§401-409A
          • Subpart B Special Rules §§410-417
          • Subpart C Insolvent Plans §§418-418E
          • Subpart D Treatment of Welfare Benefit Funds §§419-419A
          • Subpart E Treatment of Transfers to Retiree Health Accounts §§420
        • Part II CERTAIN STOCK OPTIONS §§421-424
        • Part III RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS §§430-436
          • Subpart A Minimum funding standards for pension plans. §§430-433
          • Subpart B Benefit limitations under single-employer plans. §§436
      • Subchapter E Accounting Periods and Methods of Accounting §§441-483
        • Part I ACCOUNTING PERIODS §§441-444
        • Part II METHODS OF ACCOUNTING §§446-475
          • Subpart A Methods of Accounting in General §§446-448
          • Subpart B Taxable Year for Which Items of Gross Income Included §§451-460
          • Subpart C Taxable Year for Which Deductions Taken §§461-470
          • Subpart D Inventories §§471-475
        • Part III ADJUSTMENTS §§481-483
      • Subchapter F Exempt Organizations §§501-530
        • Part I GENERAL RULE §§501-506
        • Part II PRIVATE FOUNDATIONS §§507-509
        • Part III TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS §§511-515
        • Part IV FARMERS' COOPERATIVES §§521-522
        • Part V SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS §§526
        • Part VI POLITICAL ORGANIZATIONS §§527
        • Part VII CERTAIN HOMEOWNERS ASSOCIATIONS §§528
        • Part VIII CERTAIN SAVINGS ENTITIES §§529-530
      • Subchapter G Corporations Used to Avoid Income Tax on Shareholders §§531-565
        • Part I CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS §§531-537
        • Part II PERSONAL HOLDING COMPANIES §§541-547
        • Part III REPEALED [FOREIGN PERSONAL HOLDING COMPANIES] §§551-558
        • Part IV DEDUCTION FOR DIVIDENDS PAID §§561-565
      • Subchapter H Banking Institutions §§581-597
        • Part I RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS §§581-586
        • Part II MUTUAL SAVINGS BANKS, ETC. §§591-597
        • Part III REPEALED [BANK AFFILIATES] §§601
      • Subchapter I Natural Resources §§611-638
        • Part I DEDUCTIONS §§611-617
        • Part II REPEALED [EXCLUSIONS FROM GROSS INCOME] §§621
        • Part III SALES AND EXCHANGES §§631
        • Part IV MINERAL PRODUCTION PAYMENTS §§636
        • Part V CONTINENTAL SHELF AREAS §§638
      • Subchapter J Estates, Trusts, Beneficiaries, and Decedents §§641-692
        • Part I ESTATES, TRUSTS, AND BENEFICIARIES §§641-685
          • Subpart A General Rules for Taxation of Estates and Trusts §§641-646
          • Subpart B Trusts Which Distribute Current Income Only §§651-652
          • Subpart C Estates and Trusts Which May Accumulate Income or Which Distribute Corpus §§661-664
          • Subpart D Treatment of Excess Distributions by Trusts §§665-668
          • Subpart E Grantors and Others Treated as Substantial Owners §§671-679
          • Subpart F Miscellaneous §§681-685
        • Part II INCOME IN RESPECT OF DECEDENTS §§691-692
      • Subchapter K Partners and Partnerships §§701-777
        • Part I DETERMINATION OF TAX LIABILITY §§701-709
        • Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS §§721-755
          • Subpart A Contributions to a Partnership §§721-724
          • Subpart B Distributions by a Partnership §§731-737
          • Subpart C Transfers of Interest in a Partnership §§741-743
          • Subpart D Provisions Common to Other Subparts §§751-755
        • Part III DEFINITIONS §§761
        • Part IV Repealed. [SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS] §§771-777
      • Subchapter L Insurance Companies §§801-848
        • Part I LIFE INSURANCE COMPANIES §§801-818
          • Subpart A Tax Imposed §§801
          • Subpart B Life Insurance Gross Income §§803
          • Subpart C Life Insurance Deductions §§804-809
          • Subpart D Accounting, Allocation, and Foreign Provisions §§811-815
          • Subpart E Definitions and Special Rules §§816-818
        • Part II OTHER INSURANCE COMPANIES §§831-835
        • Part III PROVISIONS OF GENERAL APPLICATION §§841-848
      • Subchapter M Regulated Investment Companies and Real Estate Investment Trusts §§851-860G
        • Part I REGULATED INVESTMENT COMPANIES §§851-855
        • Part II REAL ESTATE INVESTMENT TRUSTS §§856-859
        • Part III PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS §§860
        • Part IV REAL ESTATE MORTGAGE INVESTMENT CONDUITS §§860A-860G
      • Subchapter N Tax Based on Income From Sources Within or Without the United States §§861-999
        • Part I DETERMINATION OF SOURCES OF INCOME §§861-865
        • Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS §§871-898
          • Subpart A Nonresident Alien Individuals §§871-879
          • Subpart B Foreign Corporations §§881-885
          • Subpart C Tax on Gross Transportation Income §§887
          • Subpart D Miscellaneous Provisions §§891-898
        • Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES §§901-989
          • Subpart A Foreign Tax Credit §§901-909
          • Subpart B Earned Income of Citizens or Residents of United States §§911-912
          • Subpart C Taxation of Foreign Sales Corporations [Repealed] §§921-927
          • Subpart D Possessions of the United States §§931-937
          • Subpart E Qualifying Foreign Trade Income [Repealed] §§941-943
          • Subpart E Repealed. §§941-943
          • Subpart F Controlled Foreign Corporations §§951-965
          • Subpart G Export Trade Corporations §§970-971
          • Subpart I Admissibility of Documentation Maintained in Foreign Countries §§982
          • Subpart J Foreign Currency Transactions §§985-989
        • Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS §§991-997
          • Subpart A Treatment of Qualifying Corporations §§991-994
          • Subpart B Treatment of Distributions to Shareholders §§995-997
        • Part V INTERNATIONAL BOYCOTT DETERMINATIONS §§999
      • Subchapter O Gain or Loss on Disposition of Property §§1001-1092
        • Part I DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS §§1001
        • Part II BASIS RULES OF GENERAL APPLICATION §§1011-1023
        • Part III COMMON NONTAXABLE EXCHANGES §§1031-1045
        • Part IV SPECIAL RULES §§1051-1062
        • Part V CHANGES TO EFFECTUATE F.C.C. POLICY [REPEALED] §§1071
        • Part VI Repealed [EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS] §§1081-1083
        • Part VII WASH SALES; STRADDLES §§1091-1092
      • Subchapter P Capital Gains and Losses §§1201-1298
        • Part I TREATMENT OF CAPITAL GAINS §§1201-1202
        • Part II TREATMENT OF CAPITAL LOSSES §§1211-1212
        • Part III GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES §§1221-1223
        • Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES §§1231-1260
        • Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS §§1271-1288
          • Subpart A Original Issue Discount §§1271-1275
          • Subpart B Market Discount on Bonds §§1276-1278
          • Subpart C Discount on Short-term Obligations §§1281-1283
          • Subpart D Miscellaneous Provisions §§1286-1288
        • Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES §§1291-1298
          • Subpart A Interest on Tax Deferral §§1291
          • Subpart B Treatment of Qualified Electing Funds §§1293-1295
          • Subpart C Election of Mark to Market for Marketable Stock §§1296
          • Subpart D General Provisions §§1297-1298
      • Subchapter Q Readjustment of Tax Between Years and Special Limitations §§1301-1351
        • Part I INCOME AVERAGING §§1301
        • Part II MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS §§1311-1314
        • Part V CLAIM OF RIGHT §§1341
        • Part VII RECOVERIES OF FOREIGN EXPROPRIATION LOSSES §§1351
      • Subchapter R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate §§1352-1359
      • Subchapter R [Repealed] §§1361
      • Subchapter S Tax Treatment of S Corporations and Their Shareholders §§1361-1379
        • Part I IN GENERAL §§1361-1363
        • Part II TAX TREATMENT OF SHAREHOLDERS §§1366-1368
        • Part III SPECIAL RULES §§1371-1375
        • Part IV DEFINITIONS; MISCELLANEOUS §§1377-1379
      • Subchapter T Cooperatives and Their Patrons §§1381-1388
        • Part I TAX TREATMENT OF COOPERATIVES §§1381-1383
        • Part II TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS §§1385
        • Part III DEFINITIONS; SPECIAL RULES §§1388
      • Subchapter U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas §§1391-1397F
        • Part I DESIGNATION §§1391-1393
        • Part II TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES §§1394
        • Part III ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES §§1396-1397D
          • Subpart A Empowerment Zone Employment Credit §§1396-1397
          • Subpart B Additional Expensing §§1397A
          • Subpart C Nonrecognition of Gain on Rollover of Empowerment Zone Investments §§1397B
          • Subpart D General Provisions §§1397C-1397D
        • Part IV INCENTIVES FOR EDUCATION ZONES §§1397E
        • Part V REGULATIONS §§1397F
      • Subchapter V Title 11 Cases §§1398-1399
      • Subchapter W Repealed. [District of Columbia Enterprise Zone] §§1400-1400C
      • Subchapter X Repealed. [Renewal Communities] §§1400E-1400J
        • Part I Repealed. [DESIGNATION] §§1400E
        • Part II Repealed [RENEWAL COMMUNITY CAPITAL GAIN; RENEWAL COMMUNITY BUSINESS] §§1400F-1400G
        • Part III Repealed [ADDITIONAL INCENTIVES] §§1400H-1400J
      • Subchapter Y Repealed. [Short-Term Regional Benefits] §§1400L-1400U-3
        • Part I Repealed [TAX BENEFITS FOR NEW YORK LIBERTY ZONE] §§1400L
        • Part II Repealed [TAX BENEFITS FOR GO ZONES] §§1400M-1400T
        • Part III Repealed [RECOVERY ZONE BONDS] §§1400U-1-1400U-3
      • Subchapter Z Opportunity Zones. §§1400Z-1-1400Z-2
    • Chapter 2 TAX ON SELF-EMPLOYMENT INCOME §§1401-1403
    • Chapter 2A UNEARNED INCOME MEDICARE CONTRIBUTION §§1411
    • Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS §§1441-1465
      • Subchapter A Nonresident Aliens and Foreign Corporations §§1441-1446
      • Subchapter B Application of Withholding Provisions §§1461-1465
    • Chapter 4 Taxes to Enforce Reporting on Certain Foreign Accounts §§1471-1474
    • Chapter 4 Repealed. [RULES APPLICABLE TO RECOVERY OF EXCESSIVE PROFITS ON GOVERNMENT CONTRACTS] §§1471-1482
      • Subchapter B Application of Withholding Provisions §§1461-1465
        • Part III Repealed [RECOVERY ZONE BONDS] §§1400U-1-1400U-3
          • Subpart A Repealed. [Recovery of Excessive Profits on Government Contracts] §§1471-1471
      • Subchapter B Repealed [Mitigation of Effect of Renegotiation of Government Contracts] §§1481-1482
    • Chapter 5 TAX ON TRANSFERS TO AVOID INCOME TAX [REPEALED] §§1491-1494
    • Chapter 6 CONSOLIDATED RETURNS §§1501-1563
      • Subchapter A Returns and Payment of Tax §§1501-1505
      • Subchapter B Related Rules §§1551-1563
        • Part I IN GENERAL §§1551-1552
        • Part II CERTAIN CONTROLLED CORPORATIONS §§1561-1563
  • Subtitle B Estate and Gift Taxes §§2001-2801
    • Chapter 11 ESTATE TAX §§2001-2210
      • Subchapter A Estates of Citizens or Residents §§2001-2058
        • Part I TAX IMPOSED §§2001-2002
        • Part II CREDITS AGAINST TAX §§2010-2016
        • Part III GROSS ESTATE §§2031-2046
        • Part IV TAXABLE ESTATE §§2051-2058
      • Subchapter B Estates of Nonresidents Not Citizens §§2101-2108
      • Subchapter C Miscellaneous §§2201-2210
    • Chapter 12 GIFT TAX §§2501-2524
      • Subchapter A Determination of Tax Liability §§2501-2505
      • Subchapter B Transfers §§2511-2519
      • Subchapter C Deductions §§2522-2524
    • Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS §§2601-2664
      • Subchapter A Tax Imposed §§2601-2604
      • Subchapter B Generation-Skipping Transfers §§2611-2613
      • Subchapter C Taxable Amount §§2621-2624
      • Subchapter D GST Exemption §§2631-2632
      • Subchapter E Applicable Rate; Inclusion Ratio §§2641-2642
      • Subchapter F Other Definitions and Special Rules §§2651-2654
      • Subchapter G Administration §§2661-2664
    • Chapter 14 SPECIAL VALUATION RULES §§2701-2704
    • Chapter 15 GIFTS AND BEQUESTS FROM EXPATRIATES §§2801
  • Subtitle C Employment Taxes and Collection of Income Tax §§3101-3512
    • Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT §§3101-3128
      • Subchapter A Tax on Employees §§3101-3102
      • Subchapter B Tax on Employers §§3111-3113
      • Subchapter C General Provisions §§3121-3128
    • Chapter 22 RAILROAD RETIREMENT TAX ACT §§3201-3241
      • Subchapter A Tax on Employees §§3201-3202
      • Subchapter B Tax on Employee Representatives §§3211-3212
      • Subchapter C Tax on Employers §§3221
      • Subchapter D General Provisions §§3231-3233
      • Subchapter E Tier 2 Tax Rate Determination §§3241
    • Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT §§3301-3311
    • Chapter 23A RAILROAD UNEMPLOYMENT REPAYMENT TAX §§3321-3322
    • Chapter 24 COLLECTION OF INCOME TAX AT SOURCE §§3401-3406
      • Subchapter A Withholding From Wages §§3401-3406
    • Chapter 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES AND COLLECTION OF INCOME TAXES AT SOURCE §§3501-3512
  • Subtitle D Miscellaneous Excise Taxes §§4001-5000
    • Chapter 31 RETAIL EXCISE TAXES §§4001-4053
      • Subchapter A Repealed [Luxury Passenger Automobiles] §§4001-4012
      • Subchapter B Special Fuels §§4041-4043
      • Subchapter C Heavy Trucks and Trailers §§4051-4053
    • Chapter 32 MANUFACTURERS EXCISE TAXES §§4064-4227
      • Subchapter A Automotive and Related Items §§4064-4105
        • Part I GAS GUZZLERS §§4064
        • Part II TIRES §§4071-4073
        • Part III PETROLEUM PRODUCTS §§4081-4105
          • Subpart A Motor and Aviation Fuels §§4081-4084
          • Subpart B Special Provisions Applicable to Petroleum Products §§4101-4105
      • Subchapter B Coal §§4121
      • Subchapter C Certain Vaccines §§4131-4132
      • Subchapter D Recreational Equipment §§4161-4182
        • Part I SPORTING GOODS §§4161-4162
        • Part III FIREARMS §§4181-4182
      • Subchapter E Medical Devices §§4191
      • Subchapter F Special Provisions Applicable to Manufacturers Tax §§4216-4219
      • Subchapter G Exemptions, Registration, Etc. §§4221-4227
    • Chapter 33 FACILITIES AND SERVICES §§4251-4293
      • Subchapter B Communications §§4251-4254
      • Subchapter C Transportation by Air §§4261-4282
        • Part I PERSONS §§4261-4263
        • Part II PROPERTY §§4271-4272
        • Part III SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR §§4281-4282
      • Subchapter E Special Provisions Applicable to Services and Facilities Taxes §§4291-4294
    • Chapter 34 Policies issued by foreign insurers §§4371-4377
      • Subchapter A Policies Issued by Foreign Insurers §§4371-4374
      • Subchapter B Insured and Self-Insured Health Plans §§4375-4377
    • Chapter 35 TAXES ON WAGERING §§4401-4424
      • Subchapter A Tax on Wagers §§4401-4405
      • Subchapter B Occupational Tax §§4411-4414
      • Subchapter C Miscellaneous Provisions §§4421-4424
    • Chapter 36 CERTAIN OTHER EXCISE TAXES §§4461-4498
      • Subchapter A Harbor Maintenance Tax §§4461-4464
      • Subchapter B Transportation by Water §§4471-4472
      • Subchapter D Tax on Use of Certain Vehicles §§4481-4484
      • Subchapter E Repealed. §§4491-4494
      • Subchapter F Tax on Removal of Hard Mineral Resources From Deep Seabed [Repealed] §§4495-4498
    • Chapter 37 REPEALED [SUGAR] §§4501-4503
    • Chapter 38 ENVIRONMENTAL TAXES §§4611-4682
      • Subchapter A Tax on Petroleum §§4611-4612
      • Subchapter B Tax on Certain Chemicals §§4661-4662
      • Subchapter C Tax on Certain Imported Substances §§4671-4672
      • Subchapter D Ozone-Depleting Chemicals, Etc. §§4681-4682
    • Chapter 39 REGISTRATION-REQUIRED OBLIGATIONS §§4701
    • Chapter 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES §§4901-4907
    • Chapter 41 PUBLIC CHARITIES §§4911-4912
    • Chapter 42 PRIVATE FOUNDATIONS AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS §§4940-4967
      • Subchapter A Private Foundations §§4940-4948
      • Subchapter B Black Lung Benefit Trusts §§4951-4953
      • Subchapter C Political Expenditures of Section 501(c)(3) Organizations §§4955
      • Subchapter D Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements §§4958-4960
      • Subchapter E Abatement of First and Second Tier Taxes in Certain Cases §§4961-4963
      • Subchapter F Tax Shelter Transactions §§4965
      • Subchapter G Donor Advised funds §§4966-4967
      • Subchapter H Excise Tax Based on Investment Income of Private Colleges and Universities §§4968
    • Chapter 43 QUALIFIED PENSION, ETC., PLANS §§4971-4980I
    • Chapter 44 QUALIFIED INVESTMENT ENTITIES §§4981-4982
    • Chapter 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES §§4985
    • Chapter 46 GOLDEN PARACHUTE PAYMENTS §§4999
    • Chapter 47 CERTAIN GROUP HEALTH PLANS §§5000
    • Chapter 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE §§5000A
    • Chapter 49 COSMETIC SERVICES §§5000B
    • Chapter 50 Foreign procurement §§5000C
  • Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes §§5001-5891
    • Chapter 51 DISTILLED SPIRITS, WINES, AND BEER §§5001-5692
      • Subchapter A Gallonage and Occupational Taxes §§5001-5149
        • Part I GALLONAGE TAXES §§5001-5067
          • Subpart A Distilled Spirits §§5001-5011
          • Subpart B Rectification [Repealed] §§5021-5026
          • Subpart C Wines §§5041-5045
          • Subpart D Beer §§5051-5056
          • Subpart E General Provisions §§5061-5067
        • Part II MISCELLANEOUS PROVISIONS §§5101-5132
          • Subpart A Manufacturers of Stills §§5101-5106
          • Subpart B Nonbeverage domestic drawback claimants §§5111-5117
          • Subpart C Recordkeeping and registration by dealers §§5121-5125
          • Subpart D Other provisions §§5131-5132
          • Subpart G Repealed. [General Provisions.] §§5141-5149
      • Subchapter B Qualification Requirements for Distilled Spirits Plants §§5171-5182
      • Subchapter C Operation of Distilled Spirits Plants §§5201-5244
        • Part I GENERAL PROVISIONS §§5201-5207
        • Part II OPERATIONS ON BONDED PREMISES §§5211-5244
          • Subpart A General §§5211-5216
          • Subpart B Production §§5221-5223
          • Subpart C Storage §§5231-5236
          • Subpart D Denaturation §§5241-5244
      • Subchapter D Industrial Use of Distilled Spirits §§5271-5276
      • Subchapter E General Provisions Relating to Distilled Spirits §§5291-5314
        • Part I RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS §§5291
        • Part II REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS §§5301
        • Part III MISCELLANEOUS PROVISIONS §§5311-5314
      • Subchapter F Bonded and Taxpaid Wine Premises §§5351-5392
        • Part I ESTABLISHMENT §§5351-5357
        • Part II OPERATIONS §§5361-5373
        • Part III CELLAR TREATMENT AND CLASSIFICATION OF WINE §§5381-5388
        • Part IV GENERAL §§5391-5392
      • Subchapter G Breweries §§5401-5418
        • Part I ESTABLISHMENT §§5401-5403
        • Part II OPERATIONS §§5411-5418
      • Subchapter H Miscellaneous Plants and Warehouses §§5501-5523
        • Part I VINEGAR PLANTS §§5501-5505
        • Part II VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS §§5511-5512
        • Part III Manufacturing Bonded Warehouses [Repealed] §§5521-5523
      • Subchapter I Miscellaneous General Provisions §§5551-5562
      • Subchapter J Penalties, Seizures, and Forfeitures Relating to Liquors §§5601-5692
        • Part I PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS §§5601-5615
        • Part II PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION §§5661-5663
        • Part III PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING §§5671-5675
        • Part IV PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS §§5681-5690
        • Part V PENALTIES APPLICABLE TO OCCUPATIONAL TAXES §§5692
    • Chapter 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES §§5701-5763
      • Subchapter A Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax §§5701-5708
      • Subchapter B Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors §§5711-5713
      • Subchapter C Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors §§5721-5723
      • Subchapter D Repealed. §§5731-5732
      • Subchapter D Occupational Tax §§5731-5734
      • Subchapter E Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors §§5741
      • Subchapter F General Provisions §§5751-5754
      • Subchapter G Penalties and Forfeitures §§5761-5763
    • Chapter 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS §§5801-5872
      • Subchapter A Taxes §§5801-5822
        • Part I SPECIAL (OCCUPATIONAL) TAXES §§5801-5802
        • Part II TAX ON TRANSFERRING FIREARMS §§5811-5812
        • Part III TAX ON MAKING FIREARMS §§5821-5822
      • Subchapter B General Provisions and Exemptions §§5841-5854
        • Part I GENERAL PROVISIONS §§5841-5849
        • Part II EXEMPTIONS §§5851-5854
      • Subchapter C Prohibited Acts §§5861
      • Subchapter D Penalties and Forfeitures §§5871-5872
    • Chapter 54 GREENMAIL §§5881
    • Chapter 55 STRUCTURED SETTLEMENT FACTORING TRANSACTIONS §§5891
  • Subtitle F Procedure and Administration §§6001-7874
    • Chapter 61 INFORMATION AND RETURNS §§6001-6117
      • Subchapter A Returns and Records §§6001-6096
        • Part I RECORDS, STATEMENTS, AND SPECIAL RETURNS §§6001
        • Part II TAX RETURNS OR STATEMENTS §§6011-6021
          • Subpart A General Requirement §§6011
          • Subpart B Income Tax Returns §§6012-6017A
          • Subpart C Returns Relating to Transfers During Life or at Death §§6018-6019
          • Subpart D Miscellaneous Provisions §§6020-6021
        • Part III INFORMATION RETURNS §§6031-6060
          • Subpart A Information Concerning Persons Subject to Special Provisions §§6031-6040
          • Subpart B Information Concerning Transactions With Other Persons §§6041-6050Y
          • Subpart C Information Regarding Wages Paid Employees §§6051-6053
          • Subpart D Information Regarding Health Insurance Coverage §§6055-6056
          • Subpart D Repealed. [Information Concerning Private Foundations ] §§6056
          • Subpart E Registration of and Information Concerning Pension, Etc., Plans §§6057-6059
          • Subpart F Information Concerning Tax Return Preparers §§6060
        • Part IV SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS §§6061-6065
        • Part V TIME FOR FILING RETURNS AND OTHER DOCUMENTS §§6071-6076
        • Part VI EXTENSION OF TIME FOR FILING RETURNS §§6081
        • Part VII PLACE FOR FILING RETURNS OR OTHER DOCUMENTS §§6091
        • Part VIII DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND §§6096
      • Subchapter B Miscellaneous Provisions §§6101-6117
    • Chapter 62 TIME AND PLACE FOR PAYING TAX §§6151-6167
      • Subchapter A Place and Due Date for Payment of Tax §§6151-6159
      • Subchapter B Extensions of Time for Payment §§6161-6167
    • Chapter 63 ASSESSMENT §§6201-6255
      • Subchapter A In General §§6201-6207
      • Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes §§6211-6216
      • Subchapter C Treatment of Partnerships §§6221-6241
        • Part I IN GENERAL §§6221-6224
        • Part II PARTNERSHIP ADJUSTMENTS §§6225-6230
        • Part III PROCEDURE §§6231-6235
        • Part IV DEFINITIONS AND SPECIAL RULES §§6241
      • Subchapter D Repealed. [Tax Treatment of Subchapter S Items] §§6241-6245
      • Subchapter D Repealed. [Treatment of Electing Large Partnerships] §§6240-6255
        • Part I Repealed. [TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS] §§6240-6242
        • Part II Repealed. [PARTNERSHIP LEVEL ADJUSTMENTS] §§6245-6252
          • Subpart A Repealed. [Adjustments by secretary] §§6245-6248
          • Subpart B Repealed. [Claims for adjustments by partnership] §§6251-6252
        • Part III Repealed. [DEFINITIONS AND SPECIAL RULES] §§6255
    • Chapter 64 COLLECTION §§6301-6365
      • Subchapter A General Provisions §§6301-6307
      • Subchapter B Receipt of Payment §§6311-6317
      • Subchapter C Lien for Taxes §§6320-6327
        • Part I DUE PROCESS FOR LIENS §§6320
        • Part II LIENS §§6321-6327
      • Subchapter D Seizure of Property for Collection of Taxes §§6330-6344
        • Part I DUE PROCESS FOR COLLECTIONS §§6330
        • Part II LEVY §§6331-6344
      • Subchapter E Collection of State Individual Income Taxes [Repealed] §§6361-6365
    • Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS §§6401-6432
      • Subchapter A Procedure in General §§6401-6409
      • Subchapter B Rules of Special Application §§6411-6432
    • Chapter 66 LIMITATIONS §§6501-6533
      • Subchapter A Limitations on Assessment and Collection §§6501-6504
      • Subchapter B Limitations on Credit or Refund §§6511-6515
      • Subchapter C Mitigation of Effect of Period of Limitations §§6521
      • Subchapter D Periods of Limitation in Judicial Proceedings §§6531-6533
    • Chapter 67 INTEREST §§6601-6631
      • Subchapter A Interest on Underpayments §§6601-6603
      • Subchapter B Interest on Overpayments §§6611-6612
      • Subchapter C Determination of Interest Rate; Compounding of Interest §§6621-6622
      • Subchapter D Notice Requirements §§6631
    • Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES §§6651-6751
      • Subchapter A Additions to the Tax and Additional Amounts §§6651-6665
        • Part I GENERAL PROVISIONS §§6651-6662
        • Part II ACCURACY-RELATED AND FRAUD PENALTIES §§6662-6664
        • Part III APPLICABLE RULES §§6665
      • Subchapter B Assessable Penalties §§6671-6725
        • Part I GENERAL PROVISIONS §§6671-6720C
        • Part II FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS §§6721-6725
      • Subchapter C Procedural Requirements §§6751
    • Chapter 69 GENERAL PROVISIONS RELATING TO STAMPS §§6801-6808
    • Chapter 70 JEOPARDY, RECEIVERSHIP, ETC. §§6851-6873
      • Subchapter A Jeopardy §§6851-6867
        • Part I TERMINATION OF TAXABLE YEAR §§6851-6852
        • Part II JEOPARDY ASSESSMENTS §§6861-6864
        • Part III SPECIAL RULES WITH RESPECT TO CERTAIN CASH §§6867
      • Subchapter B Receiverships, Etc. §§6871-6873
    • Chapter 71 TRANSFEREES AND FIDUCIARIES §§6901-6905
    • Chapter 72 LICENSING AND REGISTRATION §§7001-7012
      • Subchapter A Licensing §§7001
      • Subchapter B Registration §§7011-7012
    • Chapter 73 BONDS §§7101-7103
    • Chapter 74 CLOSING AGREEMENTS AND COMPROMISES §§7121-7124
    • Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES §§7201-7345
      • Subchapter A Crimes §§7201-7232
        • Part I GENERAL PROVISIONS §§7201-7217
        • Part II PENALTIES APPLICABLE TO CERTAIN TAXES §§7231-7241
      • Subchapter B Other Offenses §§7261-7275
      • Subchapter C Forfeitures §§7301-7328
        • Part I PROPERTY SUBJECT TO FORFEITURE §§7301-7304
        • Part II PROVISIONS COMMON TO FORFEITURES §§7321-7328
      • Subchapter D Miscellaneous Penalty and Forfeiture Provisions §§7341-7345
    • Chapter 76 JUDICIAL PROCEEDINGS §§7401-7491
      • Subchapter A Civil Actions by the United States §§7401-7410
      • Subchapter B Proceedings by Taxpayers and Third Parties §§7421-7437
      • Subchapter C The Tax Court §§7441-7479
        • Part I ORGANIZATION AND JURISDICTION §§7441-7448
        • Part II PROCEDURE §§7451-7466
        • Part III MISCELLANEOUS PROVISIONS §§7470-7475
        • Part IV DECLARATORY JUDGMENTS §§7476-7479
      • Subchapter D Court Review of Tax Court Decisions §§7481-7487
      • Subchapter E Burden of Proof §§7491
    • Chapter 77 MISCELLANEOUS PROVISIONS §§7501-7528
    • Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE §§7601-7655
      • Subchapter A Examination and Inspection §§7601-7613
      • Subchapter B General Powers and Duties §§7621-7624
      • Subchapter C Supervision of Operations of Certain Manufacturers [Repealed] §§7641
      • Subchapter D Possessions §§7651-7655
    • Chapter 79 DEFINITIONS §§7701-7705
    • Chapter 80 GENERAL RULES §§7801-7874
      • Subchapter A Application of Internal Revenue Laws §§7801-7811
      • Subchapter B Effective Date and Related Provisions §§7851-7852
      • Subchapter C Provisions Affecting More than One Subtitle §§7871-7874
  • Subtitle G The Joint Committee on Taxation §§8001-8023
    • Chapter 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE §§8001-8005
    • Chapter 92 POWERS AND DUTIES OF THE JOINT COMMITTEE §§8021-8023
  • Subtitle H Financing of Presidential Election Campaigns §§9001-9042
    • Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND §§9001-9013
    • Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT §§9031-9042
  • Subtitle I Trust Fund Code §§9500-9602
    • Chapter 98 TRUST FUND CODE §§9501-9602
      • Subchapter A Establishment of Trust Funds §§9501-9511
      • Subchapter B General Provisions §§9601-9602
  • Subtitle J Coal Industry Health Benefits §§9701-9722
    • Chapter 99 COAL INDUSTRY HEALTH BENEFITS §§9701-9722
      • Subchapter A Definitions of General Applicability §§9701
      • Subchapter B Combined Benefit Fund §§9702-9708
        • Part I ESTABLISHMENT AND BENEFITS §§9702-9703
        • Part II FINANCING §§9704-9706
        • Part III ENFORCEMENT §§9707
        • Part IV OTHER PROVISIONS §§9708
      • Subchapter C Health Benefits of Certain Miners §§9711-9712
        • Part I INDIVIDUAL EMPLOYER PLANS §§9711
        • Part II 1992 UMWA BENEFIT PLAN §§9712
      • Subchapter D Other Provisions §§9721-9722
  • Subtitle K Group Health Plan Requirements §§9801-9834
    • Chapter 100 GROUP HEALTH PLAN REQUIREMENTS §§9801-9834
      • Subchapter A Requirements Relating to Portability, Access, and Renewability §§9801-9803
      • Subchapter B Other Requirements §§9811-9815
      • Subchapter C General Provisions §§9831-9834

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