List of Content (Click any title to expand the list) Federal Tax Coordinator 2d
Chapter A Individuals and Self-Employment Tax
A-1000 How Tax on Individuals Is Computed.
A-1100 Tax Rate Schedules Used to Determine Tax.
A-1180 Tax Tables Used to Determine Tax
A-1200 Tax Rates for Single Individuals.
A-1300 Tax Computation of Children Subject to Kiddie Tax.
A-1325 Parent's Election to Report Income of Children Subject to Kiddie Tax On Parents' Own Return.
A-1400 Head of Household Tax Computation.
A-1500 Tax Computation of Married Persons.
A-1600 Determination of Marital Status for Tax Purposes.
A-1610 Certain Married Individuals Living Apart Treated as Unmarried.
A-1700 Tax Computation of “Surviving Spouses,” Widows, and Widowers.
A-1800 Election by U.S. Citizen or Resident and Nonresident Alien Spouse to be Taxed as U.S. Citizens or Residents.
A-2500 Calculating Taxable Income of individuals.
A-2600 Computing Adjusted Gross Income.
A-2700 Claiming Itemized Deductions.
A-2710 2%-of-AGI Floor on Miscellaneous Itemized Deductions
A-2730 Overall Limitation on Itemized Deductions.
A-2800 The Standard Deduction.
A-3500 Deduction for Personal Exemptions.
A-3600 Deduction for Dependents.
A-3700 Support Requirements for Dependents.
A-3850 Custodial Parent's Release of Claim to Child's Dependency Exemption
A-4000 Credits Available to Individuals.
A-4050 Child Tax Credit.
A-4100 Credit for the Elderly or the Permanently and Totally Disabled.
A-4200 Earned Income Credit for Low-Income Individual Taxpayers.
A-4230 Health Coverage Tax Credit.
A-4240 Premium Tax Credit—after 2013.
A-4250 First-Time Homebuyer Credit for D.C. Before 2012
A-4270 First-Time Homebuyer Credit for Purchases in 2008–2011
A-4280 Recapture of First-Time Homebuyer Credit
A-4290 Making Work Pay Credit for 2009 and 2010
A-4300 Credit for Child and Dependent Care Expenses.
A-4400 Adoption expense credit.
A-4450 Saver's Credit for Qualified Retirement Savings Contributions.
A-4470 Higher Education Expense Deduction For Tuition and Fees Before 2014.
A-4500 Credit for Higher Education Expenses—Hope Credit/American Opportunity Tax Credit (AOTC) and Lifetime Learning Credit.
A-4600 Coverdell Education Savings Accounts
A-4700 Qualified Tuition Programs (QTPs, or 529 Plans).
A-4750 Nonbusiness Energy Property Credit for Pre-2014 Energy-Efficient Improvements to Principal Residence.
A-4780 Residential Energy Efficient Property Credit for Solar Electric, Solar Hot Water, Fuel Cell, Residential Wind, and Geothermal Heat Pump Property Installed Before 2017.
A-4900 Limitation on Aggregate Amount of Nonrefundable Personal Tax Credits.
A-5000 Community Property and Community Income.
A-5020 Exceptions to Community Income Rules for Certain Marrieds Who Don't File Joint Returns.
A-5100 Arizona Community Property.
A-5200 California Community Property.
A-5300 Idaho Community Property.
A-5400 Louisiana Community Property.
A-5500 Nevada Community Property.
A-5600 New Mexico Community Property.
A-5700 Texas Community Property.
A-5800 Washington Community Property.
A-5900 Wisconsin Community Property.
A-6000 Self-Employment Tax.
A-6030 Self-Employment Income Subject to the Self-Employment Tax.
A-6050 Self-Employment Income from Foreign Sources.
A-6080 “Trade or Business” for Self-Employment Tax Purposes.
A-6100 Net Earnings from Self-Employment.
A-6150 Self-Employment Income of Partners.
A-6200 Farmers' Net Earnings from Self-Employment.
A-6250 Income Earned by Fiduciaries as Self-Employment Income.
A-6300 Self-Employment Tax for Ministers and Members of Certain Religious Groups.
A-6350 Church Employees Subject to Self-Employment Tax.
A-6360 3.8% Tax on Net Investment Income of Individuals.
A-6400 Post-2013 Requirement That Individuals Maintain Health Insurance Coverage (“Individual Mandate”).
Chapter A-7000 Alternative Minimum Tax
A-8100 The Alternative Minimum Tax (AMT).
A-8130 Who Is Subject to the Alternative Minimum Tax
A-8140 Small Corporation Exemption From the AMT
A-8160 Alternative Minimum Tax Exemptions
A-8180 Alternative Minimum Tax Foreign Tax Credit.
A-8190 AMT Preferences and Adjustments—An Overview
A-8200 Alternative Minimum Tax Preferences and Adjustments Which Apply to All Taxpayers.
A-8300 Alternative Minimum Tax (AMT) Preferences and Adjustments Which Apply to Individuals and Other Noncorporate Taxpayers Only.
A-8400 Adjusted Current Earnings (ACE) Adjustment for Corporations.
A-8800 Minimum Tax Credit
Chapter B Partnerships
B-1000 What is a Partnership?
B-1100 Who May Be a Partner in a Partnership?
B-1200 Election Not To Be Taxed As a Partnership.
B-1250 Partnerships Formed or Used For Abusive Purposes.
B-1300 Partnership Organizational and Syndication Expenses.
B-1400 Contributions to Partnerships.
B-1500 Computing Partner's Basis and Holding Period in Partnership Interest.
B-1600 Effects of Liabilities of Partnerships and Partners.
B-1650 Determining Partners' Shares of Partnership Liabilities
B-1700 When Partnership Income and Deductions Are Reported.
B-1800 Consistent Treatment on Partner's Return and Partnership's Return.
B-1900 Partnership Income and Deductions.
B-2000 Partner's Dealings With Partnership.
B-2100 Recharacterizing Transactions With Partnership.
B-2200 Partners' and Partnerships' Payments of Each Other's Expenses.
B-2300 “Outside” Compensation of Partners.
B-2400 Partnership Allocations.
B-2500 Economic Effect Test for Partnership Allocations.
B-2600 Capital Account Maintenance Rules.
B-2700 Substantiality Tests.
B-2800 Allocations According to Partners' Interests in Their Partnerships.
B-2900 Allocations of Certain Items That Do Not Have Any Economic Effect.
B-3000 Allocation of Nonrecourse Deductions.
B-3100 Built-In Gain or Loss on Contributed Property.
B-3140 Partnership Distributions of Property Contributed to a Partnership
B-3170 Partnership Distributions to Partner Who Contributed Built-in Gain Property
B-3200 Allocations When Partners' Interests Change.
B-3400 Family Partnerships.
B-3500 Limitations on a Partner's Deductible Loss.
B-3600 Distributions by a Partnership.
B-3700 Partner's Basis in Property Distributed by the Partnership.
B-3800 Sales, Exchanges and Other Transfers of Partnership Interests.
B-3850 Treatment of Gain or Loss on Sale or Exchange of Partnership Interests as Capital Gain or Loss.
B-3900 Sales of Interests in Partnerships Holding Unrealized Receivables and Inventory, and Disproportionate Distributions Involving Unrealized Receivables and Substantially Appreciated Inventory.
B-4000 Basis Adjustments to Partnership Property.
B-4050 Allocation of Basis Adjustment To Partnership Property to Reduce the Difference Between Basis and Value.
B-4100 Partnership Payments to a Retired Partner or Deceased Partner's Successor in Liquidation of the Partnership Interest.
B-4200 Death of a Partner.
B-4300 Termination of Partnership.
B-4400 Electing Large Partnerships.
Chapter C Income Taxation of Trusts, Estates, Beneficiaries and Decedents
C-1000 Income Taxation of Trusts.
C-2000 Pre-Aug. 6, '97 Tax on Built-In, “Includible” Gain from Property Sold Within Two Years of Receipt from Living Transferor—Sec. 644 Tax.
C-2100 Gross Income of Trusts.
C-2150 Distributions by Trust of Property in Kind—Election to Recognize Gain or Loss.
C-2200 Deductions and Credits of Trusts.
C-2300 Charitable Deduction of Complex Trusts.
C-2500 Trust's Deduction for Distributions to Beneficiaries.
C-2600 The Maximum Deductible as Distribution by a Simple Trust.
C-2700 The Maximum Deductible as Distribution by a Complex Trust.
C-3000 Income Taxable to Trust Beneficiaries.
C-3030 Deductions and Credits of Trust Beneficiaries; Transfer of Unused Deductions on Termination.
C-3050 Beneficiaries of Charitable Remainder Trusts (CRTs).
C-3080 Requirement That Beneficiary Treat Items Consistent With Trust's Treatment.
C-4000 Throwback Rules for Foreign Trusts and Pre-Aug. 6, '97 Years of Domestic Trusts.
C-4100 Computation of Beneficiary's Tax Under Throwback Rules.
C-5000 What Are Trusts For Tax Purposes?
C-5100 Requirement that Trust Satisfy Both State Law and Tax Law.
C-5150 Multiple Trusts.
C-5200 Taxing Trust Income to Grantor or Other “Owner”.
C-5250 Grantor as Owner of Family Trust.
C-5300 Grantor as Owner of a Trust That He May Revoke.
C-5400 Grantor as Owner of a Trust From Which He May Derive Income Benefits.
C-5450 Reversionary Trusts.
C-5500 Pre-Mar. 2, '86 Short-Term Trusts.
C-5530 Grantor as Owner of a Trust Where Beneficial Enjoyment Is Under His Control.
C-5550 Grantor as Owner of a Trust Where Administrative Control is Exercisable For Grantor's Benefit.
C-5570 Person Other Than Grantor as Owner of Trust.
C-5600 U.S. Transferor Taxed as Owner of Foreign Trust With U.S. Beneficiary.
C-5700 Taxation of Electing Small Business Trusts
C-5800 3.8% Tax on Net Investment Income of Trusts.
C-7000 Income Taxation of Estates.
C-7100 Gross Income of Estates.
C-7150 Distributions by Estate of Property in Kind—Election to Recognize Gain or Loss.
C-7200 Estate's Deductions and Credits.
C-7300 Charitable Contribution Deduction (Including Amounts Set Aside for Charity).
C-8000 Estate's Deduction for Distributions to Beneficiaries.
C-8100 The Maximum Deductible as Distribution by a Decedent's Estate.
C-9000 Income Taxable to Estate Beneficiaries.
C-9050 Deductions and Credits of Estate Beneficiaries; Transfer of Unused Deductions on Termination.
C-9080 Requirement That Beneficiary Treat Items Consistent With Estate's Treatment.
C-9500 Income in Respect of a Decedent.
C-9550 Deductions and Credits in Respect of a Decedent.
C-9580 3.8% Tax on Net Investment Income of Estates.
C-9600 Final Return of a Decedent.
C-9650 Cancellation of Income Taxes of Members of the U.S. Armed Forces and Military or Civilian Employees of the U.S. Dying as a Result of Service in a Combat Zone or a Terrorist or Military Action.
C-9700 Income Taxation of Bankruptcy Estate of Bankrupt Individuals.
C-9800 Income Taxation of Individual Debtors in Bankruptcy.
C-9850 Income Taxation of Partnerships and Corporations in Bankruptcy.
Chapter D How Corporations Are Taxed.
D-1000 How Corporations Are Taxed.
D-1030 Pre-'96 Environmental Tax.
D-1100 What is a Corporation for Tax Purposes?
D-1150 Check-the-Box Tax Classification for Unincorporated Eligible Entities.
D-1200 When Corporate Entity is Ignored.
D-1320 Publicly Traded Partnerships (Master Limited Partnerships) as Corporations.
D-1420 Avoiding Double Taxation of Corporate Income—Electing to be Taxed as an S Corporation.
D-1430 Eligibility to be an S Corporation.
D-1440 An S corporation cannot have more than 100 shareholders.
D-1455 Who is eligible to be an S corporation shareholder.
D-1495 S corporations permitted only one class of stock.
D-1530 S corporations may have qualified subchapter S subsidiaries (QSubs) that are not treated as separate corporation.
D-1550 Electing to Be Taxed as an S Corporation.
D-1580 LIFO Recapture on Conversion from C Corporation to S Corporation.
D-1590 Computing Taxable Income of S Corporations.
D-1620 Deductions for Fringe Benefits for Shareholder-Employees of S Corporation.
D-1630 Earnings and Profits of an S Corporation.
D-1640 Taxation of S Corporations.
D-1690 Tax on Excess Net Passive Investment Income.
D-1760 How Shareholders are Taxed on an S Corporation's Income.
D-1800 Consistent Treatment on Shareholder's Return and S Corporation's Return.
D-1810 Tax Treatment of Distributions to an S Corporation's Shareholders.
D-1860 Determining an S Corporation's Shareholder's Basis in Stock and Debt.
D-1900 Termination of the Election to Be an S Corporation.
D-1950 Making a New S Election After Termination of Earlier Election.
D-2000 Special Corporate Deductions.
D-2200 Deductions for Dividends Received.
D-2300 Dividends-Paid Deduction for Certain Public Utilities.
Chapter D-2500 Accumulated Earnings Tax; Personal Holding Company Tax
D-2600 Accumulated Earnings Tax on Corporations.
D-2700 Tax Avoidance Purpose.
D-2770 “Reasonable Business Needs” for Accumulation.
D-2840 Working Capital Needs—The Bardahl Operating Cycle Formula.
D-2880 RIA Worksheet to Estimate Working Capital Needs by Operating Cycle Method.
D-2900 Accumulated Taxable Income.
D-3000 Burden of Proving Reasonableness of Earnings Accumulations.
D-3200 Personal Holding Companies.
D-3300 Corporations Exempt from Personal Holding Company Tax.
D-3400 Stock Ownership Test of Personal Holding Company.
D-3700 “Deficiency Dividend” Deduction for Personal Holding Companies.
D-3800 Dividends-Paid Deduction for Personal Holding Companies, Regulated Investment Companies, REITs, and Corporations Subject to the Accumulated Earnings Tax.
E-7350 Taxation of Ownership Interest in a Financial Asset Securitization Investment Trust (FASIT)—pre-Jan. 1, 2005 rules
E-7375 Taxation of Regular Interests in Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules
E-7400 Taxation of Transfers to Financial Asset Securitization Investment Trusts (FASITs)—pre-Jan. 1, 2005 rules
Chapter E-7490 Special Corporate Taxes and Taxpayers: Consolidated Returns
E-7500 Consolidated Corporate Income Tax Returns.
E-7550 Law and Regs Applicable to Consolidated Returns.
E-7600 Affiliated Corporations Includible in Consolidated Returns.
E-7700 Life-Nonlife Consolidated Returns.
E-7750 Electing to File Consolidated Returns.
E-7800 Agent For the Consolidated Group.
E-7820 Termination of Agent for the Group and Designation of Substitute Agent.
E-7850 Fiduciary As Agent of Loss Group That Includes Insolvent Financial Institution.
E-7900 Taxable Years for Consolidated Group.
E-7950 Consolidated and Separate Return Years, Short Year Returns, and Items Included.
E-8000 Separate Return Year Apportionments.
E-8050 Computing Consolidated Taxable Income.
E-8060 Discharge of Indebtedness Income.
E-8100 Accounting Methods and Changes.
E-8150 Depreciation Conventions.
E-8250 Intercompany Transactions.
E-8300 Additional Rules for Distributions and Transactions Involving Members' Stock.
E-8350 Basis of Property Acquired from Group Member.
E-8400 Intercompany Transactions Rules for Group Members' Debt Obligations Owed to Each Other.
E-8500 Investment Adjustment to Basis of Stock in Subsidiary.
E-8550 Regs Bar More Than One Tax Benefit From Single Loss On Disposition or Deconsolidation of Subsidiary Stock.
E-8574 Unified Loss Rule
E-8600 Excess Loss Account.
E-8640 Subsidiary Stock Loss Disallowance or Basis Reduction-Dispositions and Deconsolidations After Mar. 6, 2002 and Not Subject to Post-Sep. 16, 2008 Unified Loss Rule.
E-8800 Earnings and Profits.
E-8900 Consolidated Charitable Contributions Deduction, Consolidated Dividends-Received and Dividends-Paid Deductions, and Consolidated Percentage Depletion Limitation.
E-8950 Consolidated Capital Gain Net Income, Consolidated Code Sec. 1231 Net Loss, and Consolidated Net Capital Loss Carryovers.
E-9000 At-Risk and Passive Activity Loss Limitation Rules.
E-9050 Consolidated Net Operating Loss Deduction.
E-9060 Coordination of Net Operating Loss Carryover and Built-In Loss Rules With Code Sec. 382 Limitation.
E-9100 Dual Consolidated Losses: Tax Years Beginning Before Apr. 18, 2007.
E-9200 Dual Consolidated Losses
E-9300 Code Sec. 269 Acquisitions Made to Evade or Avoid Income Tax.
E-9320 CERT Loss-Carryback Rules For Consolidated Groups–Proposed Regs
E-9350 Unrelated Business Income of Tax-Exempt Group.
E-9450 Consolidated Tax Liability and Computation.
E-9500 Consolidated Estimated Tax.
E-9550 Consolidated Personal Holding Company Tax.
E-9600 Consolidated Accumulated Earnings Tax.
E-9650 Consolidated Alternative Minimum Tax.
E-9700 Credits Against Consolidated Return Tax.
E-9750 Foreign Tax Credit.
E-9800 Limits on Use of Group Losses and Credits to Offset Sub's Income.
E-9850 Separate Return Limitation Years (SRLYs).
E-9900 Consolidated Return Change of Ownership (CRCO) Rules.
E-9950 Continuation and Termination of Affiliated Groups.
E-10000 Discontinuing Consolidated Returns.
E-10100 Multiple Corporate Business Operations.
E-10200 Disallowance of Certain Tax Benefits of Controlled Transferee Corporations.
E-10300 Limitations on Certain Tax Benefits of Controlled Groups of Corporations.
E-10400 Limitation on Benefit of Graduated Corporate Tax Rates.
E-10500 Limitation on Minimum Accumulated Earnings Credit.
E-10600 “Controlled Group” Defined.
E-10700 Constructive Ownership Rules in Determining Controlled Groups.
E-10800 Electing to Treat Distributions and Sales of Stock of Affiliated Corporations as Asset Transfers.
Chapter F Corporate Formation, Redemptions, Reorganizations, Liquidations
F-1000 Transfers to Controlled Corporations.
F-1100 Property for Purposes of Transfers to Controlled Corporations.
F-1200 Control Requirement for Purposes of Transfers to Controlled Corporations.
F-1300 Exceptions from Tax-Free Transfer Rules: Property Transferred to Investment Company and Transfers by Debtor in Bankruptcy.
F-1400 Overlap of Code Sec. 351 Rules With Other Code Rules.
F-1500 When Gain is Taxable to a Transferor.
F-1600 Making Property Transfers to Controlled Corporations Taxable.
F-1700 Records and Information Requirements for Purposes of Transfer to Controlled Corporations.
F-1800 Transferor's Carryover Basis for Stock Received in Code Sec. 351 Transfer to Controlled Corporation.
F-1850 Transferee Corporation's Carryover Basis for Property in Code Sec. 351 Transfer to Controlled Corporation.
F-2200 Type A Reorganizations—Mergers and Consolidations.
F-2300 Forward Triangular (Subsidiary) Mergers.
F-2400 Reverse Triangular (Subsidiary) Mergers.
F-2500 Type B Reorganizations—Stock for Stock Acquisitions.
F-2550 Triangular (Subsidiary) B Reorganizations.
F-2600 Type C Reorganizations—Stock for Asset Acquisitions.
F-2650 Triangular (Subsidiary) Type C Reorganizations.
F-2700 Nondivisive D Reorganizations—Transfer of Assets to Controlled Corporation Followed by Distribution.
F-2800 Liquidation-Reincorporation.
F-3000 Recapitalizations—Type E Reorganizations.
F-3100 Type F Reorganizations—Changes in Identity, Place of Organization.
F-3200 Type G Reorganizations—Transfer of Assets in Bankruptcy or Insolvency Cases Followed by Distribution of Stock or Securities by Acquiring Corporation.
F-3250 Transfer of Assets or Stock Acquired in a Reorganization.
F-3700 Continuity of Business Enterprise Requirement.
F-3800 Business Purpose Requirement.
F-3900 Step Transactions: Separate Steps Combined in Applying Reorganization and Other Corporate Provisions
F-3950 Rescission of Corporate Transactions.
F-4000 Taxation of Shareholders and Security Holders in Reorganizations.
F-4100 How Corporate Parties to a Reorganization are Taxed.
F-4200 Assumption of Target's Liabilities in Corporate Reorganizations.
F-4300 Basis of Property Received by Corporate Parties to Reorganizations.
F-4500 Divisive D Reorganizations—Transfer of Assets to Controlled Corporation Followed by Code Sec. 355 Distribution.
F-4600 Dividing a Corporation—Spin-Off; Split-Off; Split-Up.
F-4630 Distributions Within an Affiliated Group.
F-4700 Device to Distribute Earnings and Profits.
F-4800 Active Trade or Business Requirement for Tax-Free Corporate Divisions.
F-4900 Corporate Business Purpose in Tax-Free Separations.
F-5000 Corporate Divisions—Taxation of the Shareholder.
F-5100 Corporate Separations—Taxation of the Distributing Corporation.
F-5200 Gain Recognition By Distributing Corporation On Disqualified Code Sec. 355 Distribution.
F-5300 Gain Recognition on Distribution in Connection With an Acquisition.
F-5400 Distributions that Don't Qualify When Distributing Corporation or Controlled Corporation Is Disqualified Investment Corporation
F-5500 Control Defined for Purposes of Code Sec. 351 and Corporate Reorganization Rules.
F-5600 Voting Stock and Voting Power.
F-5700 Corporate Expatriation Transactions.
F-5730 Excise Tax on Specified Stock Compensation of Certain Insiders in Expatriated Corporations.
F-6000 Transfers of Property To Foreign Corporations.
F-6100 Transfers of Active Foreign Business.
F-6200 Transfers of Stock and Securities to Foreign Corporations.
F-6300 Gain Recognition Agreements.
F-6400 Transfers of U.S. Depreciated Property.
F-6450 Transfers to Foreign Sales Corporations.
F-6500 Transfers of Intangibles to Foreign Corporations.
F-6600 Code Sec. 367(b) Transfers.
F-6800 Outbound Distributions of Stock or Securities in a Controlled Corporation
F-6900 Distributions in Complete Liquidation by Domestic Corporations to Foreign Corporation.
Chapter F-6990 Carryovers, Loss Corporations, Stock/Asset Purchases, E&P, Redemptions, Liquidations
F-7000 Carryover of Tax Items in Liquidations and Reorganizations.
F-7200 Trafficking in Loss and Other Carryovers.
F-7250 Calculating the Amount of the Section 382 Limitation.
F-7300 Value of Old Loss Corporation and Tax-Exempt Rate.
F-7340 Increase in Code Sec. 382 Limitation for Built-in Gains and Code Sec. 338 Gains.
F-7360 Order for Absorption of Losses Subject to Section 382 Limitation.
F-7400 Section 383 Credit Limitation.
F-7420 Carryover of Section 382 Limitation and Section 383 Credit Limitation.
F-7440 Ownership Change Defined for Section 382 Limitation Purposes.
F-7500 Determining Five-Percent Shareholders.
F-7600 Ownership of Stock for Purposes of Section 382 Limitation.
F-7700 Applicability of Section 382 Limitation to Ownership Changes in Bankruptcy Matters.
F-7850 Offset Prohibition Rules Limit Use of Preacquisition Losses of One Corporation to Offset Built-in Gains of Another Corporation.
F-7900 Tax Avoidance Acquisitions. “Shell” or “Loss” Corporation Rule.
F-8000 Election to Treat Stock Purchase as Asset Purchase—The Code Sec. 338 Election.
F-8100 Qualified Stock Purchase.
F-8200 Effect of Code Sec. 338 Election.
F-8300 Reporting Gain or Loss on Code Sec. 338 Deemed Sale of Old Target's Assets.
F-8400 Multiple Levels of Gain or Loss.
F-8500 Determining Aggregate Basis (Adjusted Grossed-up Basis) of Target's (New Target's) Assets After Code Sec. 338 Election.
F-8600 Allocating Adjusted Gross-up Basis Among Target's Assets.
F-8640 Effect of Code Sec. 338 election on target insurance company.
F-8700 Making theCode Sec. 338 Election.
F-8800 Code Sec. 338(h)(10) Election to have Seller Recognize Gain or Loss on Deemed Sale of Target's Assets.
F-8900 Code Sec. 338 consistency Rules.
F-9000 International Aspects of Code Sec. 338 Election.
F-10000 Earnings and Profits.
F-10100 Effect of Income Items and Other Receipts on Earnings and Profits.
F-10200 Expense Items—Effect on Earnings and Profits.
F-10300 Depreciation—Effect on Earnings and Profits.
F-10400 Sales or Other Dispositions—Effect on Earnings and Profits.
F-10500 Distributions to Shareholders—Adjustments to Earnings and Profits of the Distributing Corporation.
F-10600 Distributions to 20% Shareholders—Effect on Earnings and Profits.
F-10700 Redemptions, Partial Liquidations, and Liquidations—Effect on Earnings and Profits.
F-10800 Reorganization Distributions—Effect on Earnings and Profits.
F-11000 Nonliquidating Distributions in Redemption of Stock.
F-11100 Tax Consequences to Shareholders Whose Stock is Redeemed.
F-11200 Substantially Disproportionate Redemptions of Stock.
F-11300 Redemptions of All of Shareholder's Stock.
F-11400 Redemptions Not Essentially Equivalent to a Dividend.
F-11500 Partial Liquidation Redemptions from Noncorporate Shareholders.
F-11600 Redemption of Stock to Pay Death Taxes and Estate Expenses.
F-11700 Transfer of Stock to a Related Corporation May Be Treated as a Redemption.
F-11800 Constructive Ownership Rules.
F-11900 Excise Tax on Greenmail Gains.
F-12000 Redemptions Used for Benefit of Remaining Shareholder—“Bail-outs” (Other than Preferred Stock) and “Buy-outs.”
F-12100 Sec. 306 “Preferred Stock Bail-Out” Gives Ordinary Income.
F-13000 Complete Corporate Liquidations.
F-13100 Shareholder's Gain or Loss on Liquidation.
F-13200 Liquidation of 80% Subsidiaries.
F-14000 Gain or Loss to Distributing Corporation on Nonliquidating Distributions of Property.
F-14400 Gain or Loss to Corporation on its Liquidation.
F-14500 Recognition of Gain or Loss by Liquidating 80% Subsidiary.
F-14600 Preventing the Recognition of Certain Losses and the Avoidance of Gain Recognition Rules.
F-15000 Collapsible Corporations.
Chapter G Tax Accounting: Periods, Methods, Inventories.
G-1000 Tax Accounting Periods—the Tax Year.
G-1050 Adopting a Tax Year.
G-1100 Tax Year of 52-53 Weeks.
G-1150 Short Taxable Year.
G-1200 Tax Year of Partnerships and Partners.
G-1250 Tax Year of S Corporations.
G-1300 Tax Year of a Personal Service Corporation.
G-1400 Taxable Year of Trusts.
G-1450 Tax Year of Common Trust Funds.
G-1500 “Section 444 Election” of Fiscal Tax Year by a Partnership, S Corporation, or Personal Service Corporation.
G-1550 Tax Payment Requirements by Partnerships and S Corporations Under a Sec. 444 Election.
G-1600 Deduction Limitation of Personal Service Corporations for Amounts Paid or Incurred to its Employee-Owners.
G-1650 Tier Structure Partnership, S Corporation, or Personal Service Corporation Under a Section 444 Election.
G-1700 Changing a Taxpayer's Tax Year.
G-1725 Automatic Approval for Fiscal Year Individuals to Change to a Calendar Tax Year.
G-1750 Automatic Approval to Adopt, Change, or Retain Tax Year of Partnerships, S Corporations, Electing S Corporations, Trusts, and Personal Service Corporations.
G-1780 Automatic Approval for Tax-Exempt Organizations Changing Their Tax Year.
G-1800 Automatic Approval to Change Tax Year of a Corporation.
G-1850 Changing Tax Years With Prior IRS Approval.
G-2000 Tax Accounting Methods.
G-2050 Adoption of Accounting Methods.
G-2100 Changes in Accounting Methods.
G-2150 When IRS May Require a Change of Accounting Method.
G-2160 IRS Procedures for Involuntary Changes by IRS in Taxpayer's Method of Accounting.
G-2290 Adjustments Required Because of Changes of Accounting Method.
G-2400 Taxpayer Relief Provisions When Accounting Method Change Increases Taxable Income By More Than $3,000.
G-2410 When is Income Includible or Deductions Allowable Under The Cash Method of Accounting.
G-2450 Prepaid Expenses of Cash-Basis Taxpayers.
G-2470 When is Income Reported Under the Accrual Basis Method of Accounting.
G-2540 Advance Payments Received by Accrual Basis Taxpayers.
G-2620 When Expenses Are Deductible by Accrual Basis Taxpayers.
G-2700 Accrued Expenses Payable to Related Cash Basis Taxpayers.
G-2730 Accrual of Reserves for Expenses.
G-2900 Methods of Reconstructing Income.
G-3000 Repayment of Previously Reported Income.
G-3100 Tax Accounting Rules for Long-Term Contracts.
G-3250 Long-Term Construction, Installation, or Manufacturing Contracts—Pre-Mar. 1, '86 Contracts.
G-3450 Special Accrual Rules for Deferred Payments for Services.
G-4000 Allocation of Income and Deductions—Code Sec. 482.
G-4150 Code Sec. 482 Allocations Involving Non-Arm's-Length Loans Between Controlled Entities.
G-4200 Code Sec. 482 Allocations for Services Performed Between Controlled Entities.
G-4300 Code Sec. 482 Allocations for Use or Transfers of Tangible Property Between Controlled Entities.
G-4400 Code Sec. 482 Allocations on Sales of Tangible Property.
G-4500 Code Sec. 482 Allocations for Transfers or Use of Intangible Property.
G-4600 Cost Sharing Arrangements
G-4670 Pre Jan 5. 2009 Code Sec. 482 Cost Sharing Regs.
G-4700 Allocation of Income and Deductions. for Global Dealing Operations—Proposed Regs
G-4730 Allocations Between U.S. Firms and Puerto Rican Affiliates.
G-4740 U.S. and Foreign Allocations Under Code Sec. 482.
G-4760 Allocation of Income and Deductions of Certain Personal ServiceCorporations.
G-4800 Business Split-Ups Involving Unincorporated Taxpayers.
G-5000 Inventories.
G-5100 Valuation of Inventory.
G-5150 Valuation Methods That Reduce Inventory to Reflect Market Value and Saleability of Goods.
G-5200 Last-In-First-Out Method.
G-5350 Retail Inventory Method.
G-5400 Full Absorption Method—Tax Years Beginning before '87.
G-5450 Uniform Capitalization Rules.
G-5600 Simplified Service Cost Method.
G-5650 Simplified Production Method.
G-5700 Simplified Resale Method.
G-5750 U.S. Ratio Method for Foreign Taxpayers.
G-5800 Qualified Creative Expenses.
G-5850 Procedural Rules for Adopting or Changing Methods of Accounting for Costs Subject to the Uniform Capitalization (UNICAP) Rules.
G-5900 Automatic Consent Procedures for Certain Changes to and from Uniform Capitalization Methods by Small Resellers, Formerly Small Resellers, Reseller-Producers and Other Resellers.
G-5950 Revaluation of Inventory and Non-Inventory Property in Connection with a Change in the Method of Accounting for Costs Subject to the Uniform Capitalization Rules.
H-1000 Compensation Received for Personal Services.
H-1050 Fringe Benefits as Compensation.
H-1100 Accident and Health Insurance Benefits.
H-1170 Shared Responsibility Health Coverage Rules for Large Employers—after 2013
H-1200 Payments for Certain Permanent Disabilities or Disfigurement.
H-1225 Excise Tax on High-Cost Employer-Sponsored Health Coverage—After 2017.
H-1250 “COBRA”—Obligation under Employer-Provided Group Health Plans To Offer Continuation of Coverage.
H-1270 Qualified Beneficiaries Who May Elect COBRA Coverage.
H-1275 Continuation Coverage Required under Employer-Provided Group Health Plans Subject to COBRA.
H-1285 Premiums for Cost of COBRA Coverage under Employer-Provided Group Health Plans.
H-1295 Election of COBRA Coverage under Employer-Provided Group Health Plans.
H-1300 Duration of Periods of COBRA Coverage under Employer-Provided Group Health Plans.
H-1305 Qualifying Events Triggering COBRA Coverage under Employer-Provided Group Health Plans.
H-1310 Notice Requirements for COBRA Coverage under Employer-Provided Group Health Plans.
H-1315 Excise Tax for Failure of Employer-Provided Group Health Plans to Meet COBRA.
H-1325 Group Health Plan Requirements.
H-1326 Archer Medical Savings Accounts.
H-1348 Medicare Advantage Medical Savings Accounts.
H-1349 Health reimbursement arrangements (HRAs).
H-1350 Health savings accounts (HSAs).
H-1351 Workers' Compensation.
H-1400 Employer-Provided Benefits under a Dependent Care Assistance Program.
H-1450 Employer-Provided Benefits Under an Adoption Assistance Program.
H-1500 Employer-Funded Life Insurance as Compensation.
H-1600 Split-Dollar Life Insurance Arrangements.
H-1650 Survivor Annuity Attributable to Public Safety Officer Killed in the Line of Duty.
H-1700 Exclusion for Working Condition Fringes.
H-1750 Meals and Lodging Furnished to Employees.
H-1800 Exclusion for De Minimis Fringes.
H-1820 Exclusion for Meals at Employer-Operated Eating Facilities.
H-1870 Exclusion for No-Additional-Cost Services Provided by Employers to Employees.
H-1900 Exclusion for Qualified Employee Discounts.
H-1930 Nondiscrimination Rules for the Excludability of No-Additional-Cost Services, Qualified Employee Discounts, and Meals at Employer-Operated Eating Facilities.
H-1950 On-Premises Athletic Facilities.
H-1970 Qualified Moving Expense Reimbursement.
H-1980 Employer-Provided Retirement Advice Excludable As Fringe Benefit.
H-2000 Below-Market, Compensation-Related Loans.
H-2050 Employer's Payment of Educational Expenses of Employee.
H-2100 Employer Provided Legal Services.
H-2150 Employee Debts and Expenses Paid by the Employer.
H-2200 Treatment of Employees Who Receive Employer-Provided Transportation.
H-2230 Methods for Valuing the Use of Employer-Provided Vehicles.
H-2300 Methods for Valuing Employer-Provided Airplane Flights.
H-2350 Employer-Provided Transportation Excludable as a Working Condition Fringe.
H-2400 Cafeteria Plans.
H-2500 Property Received in Connection with the Performance of Services.
H-2700 Compensatory Options to Buy Stock or Other Property.
H-2750 Incentive Stock Options (ISOs).
H-2850 Nonstatutory Options.
H-2950 Employee Stock Purchase Plans.
H-3000 Severance Pay, Unemployment Benefits, Strike Benefits, and Other Payments Where Services Are Not Rendered.
H-3050 Exclusions for Volunteer Firefighters and Emergency Medical Responders Before 2011.
H-3100 Compensation of Armed Forces and Government Employees.
H-3150 Compensation of Clergy.
H-3180 Compensation of Minors.
H-3200 Nonqualified Deferred Compensation Plan Failure Rules.
H-3201 Taxation of Deferred Compensation.
H-3300 Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations (Section 457 Plans).
H-3400 Nonqualified deferred compensation from tax-indifferent corporations and partnerships.
H-3500 Time for Reporting Compensation Income.
Chapter H-3590 Compensation—Part II
H-3600 Deductibility of Compensation for Personal Services.
H-3650 Deduction for Compensation Paid in Property.
H-3670 Deduction for Nonqualified Deferred Compensation.
H-3700 Reasonable Compensation.
H-3775 $1 Million Limit on Publicly-held Corporation's Compensation Deduction.
H-3810 $500,000 Limit on Compensation Deduction of Health Insurers
H-3825 Golden Parachute Payments.
H-3900 Time for Deducting Compensation.
H-4000 Employer's Deduction for Providing Fringe Benefits.
H-4030 Employer's Deduction for Providing Employee Life Insurance.
H-4050 Employer's Deduction for Employee Death Benefits.
H-4070 Employer's Deduction for Employee Health and Other Welfare Benefits.
H-4100 Employer's Deduction for Contributions to Funded Welfare Benefit Plans.
H-4220 Income Tax Withholding From Wages Paid by Employers to Employees.
H-4250 Who's an Employee for Wage Withholding Purposes.
H-4300 Avoidance of Employment Tax Requirements by Compliance with Certain Statutory Requirements—“Section 530 Relief.”
H-4325 Wages Subject to Income Tax Withholding.
H-4400 Employee Fringe Benefits Subject to Income Tax Withholding.
H-4425 Wages Exempt from Income Tax Withholding.
H-4475 Additional Wage Withholding and Voluntary Nonwage Income Tax Withholding.
H-4485 Computation of Withheld Income Tax.
H-4530 Withholding on Supplemental Wage Payments.
H-4545 Federal Insurance Contributions Act (FICA) Taxes.
H-4550 Employer Defined for FICA Withholding Purposes.
H-4555 Employees for FICA Tax Purposes.
H-4570 Covered Employment—General Rules.
H-4585 Services That Aren't Considered Employment for FICA Purposes.
H-4620 Wages For FICA Tax Purposes.
H-4635 Amounts Deferred Under Nonqualified Deferred Compensation Plans.
H-4640 Compensation That Isn't Wages for FICA Purposes.
H-4670 Electing FICA Coverage.
H-4680 FICA Tax Exemptions for Employees Covered by Foreign Social Security Laws and for Members of Religious Sects.
H-4685 Computing FICA Taxes.
H-4700 Liability for and Collection of Employee FICA Tax.
H-4725 FUTA Taxes—Introduction.
H-4730 Employers and Employees.
H-4750 Covered Employment—General Rules.
H-4760 Services That Aren't Considered Employment.
H-4780 Wages—General Rules.
H-4790 Compensation That Isn't Wages for FUTA Purposes.
H-4800 Computing FUTA Taxes.
H-4850 Employer's Notice to Employees of Earned Income Credit.
H-4855 Advance Payment of Earned Income Credit Before 2011.
H-4870 Advance Payment of Health Coverage Tax Credit—the monthly HCTC
H-4880 Reduced Cost-sharing for Low-income Individuals Enrolled in Qualified Health Plans—After 2013
H-4890 Determining and Paying Premium Tax Credits in Advance—after 2013
H-4900 Excise Tax on Nonconforming Group Health Plans.
H-4950 Annual fee on branded prescription drug sales.
Chapter H-5001 Pension and Profit-Sharing Plans—Part I
H-5100 Introduction to Qualified Retirement Plans.
H-5200 Types of Qualified Plans.
H-5300 General Qualification Requirements.
H-5400 Minimum Coverage Requirements.
H-5500 Separate Lines of Business Treated as Separate Employers.
H-5600 Employee Leasing.
H-5700 Minimum Participation Requirements.
H-5800 Age and Service Requirements.
H-5900 Overall Limits on Benefits and Contributions (Section 415 Limits).
H-5950 Defined Benefit Plan Limitations on Benefit Accruals.
H-6000 Limitations Upon Annual Contributions to Defined Contribution Plan Accounts.
H-6050 Combined Limitation on Benefits and Contributions Before 2000—and Effects of Repeal After '99.
H-6100 Nondiscrimination Requirements—Overview.
H-6150 Nondiscrimination Requirements for Defined Contribution Plans.
H-6200 Testing Defined Benefit Plans for Nondiscrimination in Amount of Benefits.
H-6300 Cross-Testing Defined Benefit Plans and Defined Contribution Plans for Discrimination.
H-6350 Nondiscrimination in Ancillary Benefits, Other Rights, and Features Under a Plan.
H-6400 Optional Forms of Benefits Before '94.
H-6450 Nondiscrimination Testing, Plan Aggregation, and Plan Restructuring.
H-6550 401(m) Nondiscrimination Rules for Employee and Matching Contributions
H-6600 Compensation Defined.
H-6650 Annual Compensation Limitation for Determination of Plan Benefits and for Applying Nondiscrimination Rules.
H-6700 Highly Compensated Employees.
H-7000 Permitted Disparity—Integration with Social Security.
H-7100 Permitted Disparity Rules for Railroad Retirement Plans.
H-7200 Accrued Benefit Rules.
H-7300 Anti-Cutback Rules.
H-7360 Notice Requirements for Significant Reductions in the Rate of Future Benefit Accruals—“Section 204(h) Notice.”
H-7400 Vesting Requirement for Qualified Plans.
H-7500 Forfeitures.
Chapter H-7580 Pension and Profit-Sharing Plans—Part II
H-7600 Minimum Funding Requirements.
H-7730 Funding-Based Limits on Benefits and Benefit Accruals Under Single-Employer Defined Benefit Plans
H-7750 Required Contributions to Single-Employer Defined Benefit Plans
H-7800 Suspension of Assessment, Collection and Filing Periods.
H-7850 Excise Taxes on Underfunding.
H-7900 Plans Maintained by Commonly Controlled Employers.
H-7950 Affiliated Service Groups and Management Service Organizations.
H-7970 New Target and Old Target For Which The Code Sec. 338 Election is Made Treated as the Same Corporation.
H-8000 Top-Heavy Plans.
H-8050 Handling and Investing Qualified Employee Plan Funds.
H-8100 Life and Health Insurance and Survivorship Benefits as Incidental Benefits Under a Qualified Plan.
H-8120 Prohibition on Benefit Increases When Employer is in Bankruptcy.
H-12295 Optional Roth contribution treatment of elective deferrals by 401(k) plan and 403(b) annuity plan participants.
H-12300 Simplified Employee Pensions (SEPs).
H-12350 Savings Incentive Match Plans for Employees of Small Employers—“SIMPLE” IRA Plans.
H-12400 403(b) Annuities for Employees of Tax-Exempt Organizations or Public Schools—Before 2009.
H-12450 403(b) Annuities for Employees of Tax-Exempt Organizations or Public Schools.
H-12500 Excise Taxes on Prohibited Transactions.
Chapter I Sales and Exchanges, Capital Gains and Losses, Cost Recovery Recapture, Depreciation Recapture
I-1000 Sales or Exchanges of Property.
I-1050 Modification of Debt Instruments.
I-1100 Closed Sale or Exchange for Tax Purposes.
I-1200 Sale or Exchange Must Be Bona Fide.
I-1300 Sale or Secured Loan.
I-1400 Payments For Release of Obligations Under Leases, Distributorships and Other Contracts.
I-1500 Property Given in Payment of Debt and Other Obligations.
I-1600 What Was Sold—Effect on Tax Result.
I-1800 Retirement of Debt Instruments not Issued by Corporations or Governments.
I-1900 Debt Instruments Retired or Converted.
I-2000 Patents and Know-how.
I-2100 Copyrights.
I-2500 Amount of Gain or Loss on Sale or Exchange.
I-2600 When to Report Gain or Loss.
I-2900 Who Made Sale or Exchange.
I-3000 “Realized” and “Recognized” Gains and Losses Distinguished.
I-3050 Like-Kind Exchanges.
I-3160 Receipt of Money or Non-Like-Kind Property (Boot) in Like-Kind Exchanges.
I-3175 Basis of Property Received in Like-Kind Exchanges.
I-3185 Computing Gain and Basis in Like-Kind Exchanges Involving Multiple Properties.
I-3195 Exchange of Long-Term Care Insurance for Qualified Long-Term Insurance Before '98.
I-3200 Sale or Exchange of Corporation's Capital Stock or Property.
I-3300 Tax-free Exchanges of Stock in the Same Corporation.
I-3400 Tax-free Exchanges of Certain U.S. Obligations.
I-3430 Elective Rollover of Gain from Qualified Empowerment Zone Assets to Other Qualified Empowerment Zone Assets.
I-3500 Losses Resulting from Sales and Exchanges Between Related Taxpayers.
I-3600 Transfers Between Husband and Wife or Incident to Divorce.
I-3700 Tax-Deferral on Gain from Involuntary Conversions.
I-3790 Tax-Free Rollover of Publicly Traded Securities Gain Into “Specialized Small Business Investment Companies.”
I-3800 Other Specially Treated Transactions: Transfers of Special Use Valuation Property, Securities Loans to Brokers, Vessel Sales or Loss Indemnifications, Property Divestitures by Certain Government Employees, . . . . .
I-3825 Sales or Exchanges To Implement Reallocation of Airwaves by FCC Treated as Involuntary Conversions.
I-3850 Nonrecognition of Gain on Pre-Jan. 17, '95 Sales or Exchanges Required by FCC Policies.
I-3900 Wash Sale Losses Not Recognized.
I-4000 Sales, Exchanges, and Redemptions of Tax Exempt Bonds.
I-4100 International Transactions Involving Transfers of Rights in Connection With Computer Programs.
I-4500 Gain or Loss Treatment on Sale of Residential Property.
I-4520 Exclusion of Gain on the Sale or Exchange of a Principal Residence.
I-4600 Replacement of Old Principal Residence with New Residence—Sales and Exchanges Before May 7, '97.
I-4700 Exclusion of Gain on Sale of Residence by Taxpayers 55 Years or Older—Sales and Exchanges Before May 7, '97.
I-4900 Recapture of Federal Subsidy Upon Dispositions of Residences Financed with Proceeds of Qualified Mortgage Bonds and Mortgage Credit Certificates.
I-5000 Which Transactions Do and Which Do Not Result in Capital Gains and Losses.
I-5100 How Capital Gains and Losses Are Taxed.
I-6000 Capital Assets.
I-6100 Stock in Trade, Inventories, Accounts Receivable and Business Supplies.
I-6190 Derivatives.
I-6200 Stock and Other Securities.
I-6230 Hedging Transactions.
I-6270 Commodity Futures.
I-6280 Gains and Losses on Securities Futures Contracts.
I-6290 Gains and Losses on the Disposition of Commodities Derivative Financial Instruments Held by Commodities Derivatives Dealers.
I-6300 Gains and Losses on the Disposition of Real Property.
I-6400 Real Property Subdivided for Sale Can Qualify for Capital Gain under a Special Five-Year Rule.
I-6500 Options, “Puts” and “Calls.”
I-6600 Copyrights and Literary, Musical or Artistic Compositions, Letters, Memoranda, etc.
I-6700 Patents Sold, Etc. by Persons Other Than Individual Inventors and Their Financial Backers; Know-how.
I-6800 Franchise, Agency, and Other Contractual Rights.
I-6900 Leases, Distributorships and Other Contracts.
I-7650 Mark-to-Market Rules for Securities Dealers and Electing Commodities Dealers, Securities Traders, and Commodities Traders.
I-7700 Short Sales of Stock and Securities.
I-7730 Constructive Sales of Appreciated Financial Positions.
I-7800 Gains and Losses on Sale, Exchange, or Redemption of Bonds and Other Debt Obligations.
I-7900 Gain on Disposition of Registration-Required Obligations not in Registered Form.
I-8000 Sales and Exchanges of Debt Instruments Issued or Bought at a Discount.
I-8100 Sales or Exchanges of Purchased Stripped Bonds and Coupons.
I-8200 Gain on Investments That Are Similar to Loans.
I-8250 Constructive Ownership Transactions.
I-8300 Patents Transferred by Inventors or Their Financial Backers.
I-8400 Transfers of Franchises, Trademarks and Trade Names.
I-8500 Sale of Businesses and Groups of Assets.
I-8600 Goodwill and Covenants Not to Compete.
I-8700 Gain on Sales or Exchanges of Depreciable Property Between Related Persons.
I-8750 Capital Gains Rates for D.C. Zone Assets
I-8775 Special Tax Incentives Available for Activities Within Renewal Communities.
I-8800 Income Exclusion for Gain from Sales or Exchanges of Certain Renewal Community Assets.
I-8850 Income Exclusion for 25% of Gain from Conservation Sales of Qualifying Mineral or Geothermal Interests
I-8900 Holding Period.
I-9000 Capital Gain—Ordinary Loss Rule for Real and Depreciable Property and Compulsory or Involuntary Conversion of Capital Assets.
I-9100 Exclusion for Certain Gain from Qualified Small Business Stock.
I-9200 Elective Rollover of Capital Gain from Certain Small Business Stock.
I-9500 Small Business Corporation Section 1244 Stock Losses, SBICs, Etc.
I-10000 Recapture of Depreciation on Sale or Other Disposition of Certain Property.
I-10100 Types of Property Subject to the Depreciation Recapture Rules.
I-10200 Calculation of Sec. 1245 Recapture.
I-10300 Application of Sec. 1245 Recapture Rules to Particular Transactions.
I-10400 Calculation of Sec. 1250 Recapture.
I-10500 Application of Sec. 1250 Recapture Rules to Particular Transactions.
I-11000 Recapture of Debt Discharge Amounts.
Chapter J Income: Taxable and Exempt
J-1000 Gross Income Defined.
J-1010 Barter Income
J-1050 Employee's Reimbursed Expenses Under Accountable and Nonaccountable Plans.
J-1200 Prizes and Awards.
J-1230 Qualified Scholarships and Tuition Reductions.
J-1290 Exclusion from Gross Income of Qualified Disaster Relief Payments, Qualified Disaster Mitigation Payments, and Payments for Individual Specified Disasters.
J-1300 Medical Insurance Benefits.
J-1310 Insurance Reimbursements for Living Expenses Due to the Loss of the Use of a Principal Residence
J-1320 Taxation of Insureds Who Receive Payment of Non–Life Insurance Premiums.
J-1325 Cemeteries and Mausoleums.
J-1335 Income Deposited in a Merchant Marine Capital Construction Fund.
J-1370 Trust Funds and Other Receipts for Restricted Purposes.
J-1380 Political contributions.
J-1390 Rebates and Discounts.
J-1395 Reimbursement of Personal Expenses.
J-1400 Energy Conservation Subsidies Provided by Public Utilities.
J-1405 Financing Orders Issued to Public Utility Companies.
J-1410 Miscellaneous Income Items.
J-1435 Advance Payments, Security Deposits and Payments Treated as Deposits.
J-1440 Gross Income of State and Local Governments.
J-1455 Social Security and Railroad Retirement Act Benefits.
J-1475 Restitution Payments Received by Human Trafficking Victims, Holocaust Survivors, Japanese and Aleut Internees, Et Al.
J-1480 Taxability of Miscellaneous Governmental Payments.
J-1500 Qualified Foster Care Payments Received.
J-1520 American Indians.
J-1600 Income from Illegal Activities.
J-1650 Income from Gambling, Lotteries, and Other Similar Transactions.
J-2000 Income from Rents and Royalties.
J-2200 Rental Income.
J-2250 Improvements to Leased Property by Lessee.
J-2260 Lessee's Exclusion from Income of Construction Allowances Received for Improvements to Qualified Long-Term Real Property Under a Short-Term Lease of Retail Space.
J-2275 When and by Whom Rent Is Includible in Gross Income.
J-2300 Royalty Income.
J-2350 Taxation of Dividends.
J-2400 To Whom Dividends Are Taxable.
J-2450 When Dividends Become Taxable.
J-2475 Dividends in Kind (Other Than Stock or Rights).
J-2500 Stock and Rights Distributions.
J-2600 Special Types of Dividends.
J-2700 Constructive Dividends.
J-2800 Taxable Interest.
J-2850 Partial Interest Exclusion for Lenders Making ESOP Loans—Loans Made Before Aug. 21, '96.
J-2900 Below-Market Interest Rate Loans.
J-3000 Tax-Exempt and Taxable Interest on Government Obligations.
J-3047 Qualified Scholarship Funding Bonds.
J-3050 Interest Exclusion for U.S. Savings Bonds Redeemed to pay Qualified Higher Education Expenses.
J-3100 Private Activity Bonds and Industrial Development Bonds.
J-3150 Tax-Exempt Qualified Bonds.
J-3200 Exempt Facility Bonds.
J-3250 Qualified Mortgage Bonds and Mortgage Credit Certificates.
J-3270 Qualified Veterans' Mortgage Bonds.
J-3275 Qualified Small Issue Bonds.
J-3290 Qualified Student Loan Bonds
J-3295 Qualified Redevelopment Bonds.
J-3300 Qualified 501(c)(3) Bonds.
J-3315 Qualified Bonds for Disaster Area Financing.
J-3325 Tax-Exempt Bond Financing for the New York Liberty Zone.
J-3330 Recovery Zone Facility Bonds and Recovery Zone Economic Development Bonds.
J-3350 Enterprise Zone Facility Bonds for Empowerment Zones and Enterprise Communities.
J-3375 Empowerment Zones and Enterprise Communities.
J-3395 Designation of DC Enterprise Zone as an Empowerment Zone.
J-3400 Arbitrage Bonds Issued After June 30, '93.
J-3554 Arbitrage Rebate Requirements.
J-3600 Arbitrage Bonds Issued Before July 1, '93.
J-3650 Technical Requirements of Tax-Exempt Bonds.
J-3700 Time for Reporting Interest Income.
J-3750 Unstated Interest on Deferred Payment Sales.
J-3800 Payments Subject to Unstated Interest Rules.
J-3900 Exceptions to Application of Unstated Interest Rules.
J-3950 Allocating Total Unstated Interest Among Payments.
J-4000 Current Inclusion of Original Issue Discount as Interest Income.
J-4050 Debt Instruments to which Current Inclusion of Original Issue Discount Rules Apply.
J-4100 Determining whether a Debt Instrument Is Issued with Original Issue Discount—OID Defined.
J-4300 Determining Amount of Original Issue Discount Currently Includible in Holder's Income.
J-4360 Determining Amount of Original Issue Discount Under Contingent Payment Debt Instruments.
J-4365 Noncontingent Bond Method
J-4370 Tax-Exempt Contingent Payment Obligations.
J-4375 Method For Determining Original Issue Discount On Contingent Payment Debt Instruments Not Subject To The Noncontingent Bond Method.
J-4379 Inflation-Indexed Debt Instruments.
J-4380 Integration of Qualifying Debt Instruments and Hedges.
J-4400 Holders and Strippers of Stripped Preferred Stock Required to Accrue Income.
J-4450 Applicability of OID Current Inclusion Rules to Stripped Bonds and Coupons.
J-4500 Discount on Short-Term Obligations.
J-4550 Market Discount as Interest Income.
J-4600 U.S. Savings Bonds, Inherited Discount Obligations, and Installment Obligations Bought at a Discount.
J-4650 Issuer's Inclusion of Bond Premium as Income—Debt Instruments Issued Before March 2, '98.
Chapter J-4690 Income: Taxable and Exempt, Non-Wage Withholding
J-4700 Taxation of Life Insurance Proceeds.
J-4750 Accelerated Death Benefits and Viatical Settlements.
J-4800 Life Insurance Contract Defined.
J-4900 Contracts that Don't Qualify As Life Insurance Contracts.
J-4950 Life Insurance Contract Defined—Contracts Issued Before '85.
J-5000 Taxation of Annuity Income and Lifetime Payments under Life Insurance and Endowment Contracts.
J-5050 Taxation of Amounts Not Received as an Annuity.
J-5100 Taxation of Amounts Received as an Annuity.
J-5200 Taxation of Combined Life Insurance and Annuity Contracts.
J-5230 Gain or Loss on Annuity Contracts Received in Exchange for Property Other than Money—Proposed Regs.
J-5250 Taxation of Private Annuities (Annuities Not Purchased from an Insurance Company).
J-5300 Dispositions of Life Insurance, Endowment, Annuity and Long-Term Care Contracts.
J-5500 Recoveries and Refunds—the Tax Benefit Rule.
J-5600 Recoveries of Bad Debts as Income.
J-5700 Recoveries of Overpaid or Unlawfully Collected Deductible Taxes Under Tax Benefit Rule.
J-5800 Recovery of Damages and Lost Profits.
J-5900 Foreign Expropriation Loss Recoveries of Domestic Corporations
J-6000 Gifts and Bequests.
J-7000 When is Income Realized on the Discharge or Cancellation of Indebtedness.
J-7200 Amount of Debt Cancellation Income.
J-7300 Debt Cancellation Transactions Between Shareholders and Corporations.
J-7400 Exceptions to Recognition of Income on Discharge of Indebtedness—Bankruptcy, Insolvency, Qualified Farm Debt, Qualified Real Property Business Debt, and Home Mortgage Debt.
J-7500 Debt Cancellations as Gifts, Purchase Price Reductions, Forgiveness of Tax-Favored Items, Student Loans, and Other Exceptions to Income Recognition.
J-7550 The Effects of Debt Cancellation on the Creditor.
J-8000 Income Which May Have to be Repaid—Claim of Right Doctrine.
L-12200 Retirement of Useful-Life Depreciable Property.
L-12300 Class Life Asset Depreciation Range (ADR) System and Property.
L-12400 Post-'70 Guideline Class Life Depreciation for Pre-'71 Assets.
L-12500 Special Amortization or Depreciation Periods and Rules for Certain Properties.
L-12600 60-Month Amortization for Pollution Control Facilities Added to Pre-Jan. 1, '76 Plants (84-Month Amortization for Air Pollution Control Facilities Added to Post-Dec. 31, '75 Plants).
L-12700 50% Expensing or 120-Month Amortization Allowed Under the Commercial Revitalization Deduction.
Chapter L-15000 Special Incentive Credits
L-15100 Credits that Reduce Tax.
L-15200 General Business Credit.
L-15300 Research Credit for Amounts Paid or Incurred Before Jan. 1, 2014.
L-15400 Expenses Eligible for the Research Expense Credit.
L-15500 Corporations' “University Basic Research Credit” for Payments Before Jan. 1, 2014
L-15530 Credits for Qualified Tax Credit Bonds.
L-15550 Qualified Forestry Conservation Bonds.
L-15560 New Clean Renewable Energy Bonds (New CREBs).
L-15570 Qualified Energy Conservation Bonds.
L-15580 Qualified Zone Academy Bonds.
L-15590 Qualified School Construction Bonds Issued Before 2011.
L-15600 Build America Bonds.
L-15615 Clinical Testing Expense Credit for Drugs for Rare Diseases or Conditions (Orphan Drug Credit).
L-15625 Qualifying Therapeutic Discovery Project (QTDP) Credit or Grant for 2009 and 2010.
L-15630 Empowerment Zone Employment Credit.
L-15640 District of Columbia Zone Wage Credit.
L-15645 Credit For Qualified Zone Academy Bonds Issued Before Oct. 4, 2008.
L-15650 Credit for Contributions to Community Development Corporations (CDCs).
L-15660 Renewal Community Employment Credit Available to Employers.
L-15665 New York Liberty Zone Business Employee Credit for Wages Paid or Incurred in Calendar Year 2002 or 2003.
L-15670 Credit for Employing Members of Indian Tribes on Indian Reservations Before 2014.
L-15675 Differential Wage Payment Credit Allowed to Small Businesses for Eligible Wages Paid Before Jan. 1, 2014 to Active Duty Military Personnel.
L-15680 Small Employer Health Insurance Credit.
L-15690 Credit for Pension Plan Startup Costs of Small Employers.
L-15700 Low-Income Housing Credit.
L-15800 Qualifying Low-Income Housing Projects.
L-15900 Qualified Basis and Eligible Basis of Low-Income Housing Buildings.
L-16000 Buildings Subject to Credit Allocations from State Credit Agencies.
L-16050 Recapture of Low-Income Housing Credit.
L-16100 Rehabilitation Credit for Business Buildings and Certified HistoricStructures.
L-16200 Elective Rehabilitation Credit for Progress Expenditure Buildings.
L-16300 Rehabilitations of Certified Historic Structures and Buildings in Registered Historic Districts.
L-16400 Business Energy Credit for Solar, Geothermal, CHP, Geothermal Heat Pump Systems, Fuel Cell, Microturbine, and Transition Energy Property.
L-16450 Qualifying Advanced Coal Project Credit.
L-16460 Qualifying Energy Project Credit.
L-16470 Qualifying Gasification Project Credit.
L-16480 Credit For Holders Of Clean Renewable Energy Bonds—“Old” CREBs.
L-16500 The Business Investment Credit.
L-16600 Pre-'86 Investment Tax Credit: Availability, Credit Rates, Tax Ceiling Limitations, and Carryback-Carryovers of Unused Credits.
L-16700 When is Investment Tax Credit Allowed for Property Placed in Service Before '91.
L-16800 Taxpayers Qualifying for the Investment Credit.
L-16900 Investment Credit for Mutual and Cooperative Organizations, Regulated Investment Companies, “Public Utilities,” and Films.
L-17000 Investment Credit of Lessors and Lessees.
L-17100 What is “New” or “Used” Investment Credit Property—and When Qualified Progress Expenditures Qualify as New Investment Credit Property.
L-17200 Investment Credit Property and Disqualifying Uses.
L-17300 Recapture of Investment Credit.
L-17400 Business Form Changes Under the Recapture Rule.
L-17500 Alcohol Fuels Credit (Credit for Alcohol Used as Fuel).
L-17550 Low Sulfur Diesel Fuel Production Credit for Small Business Refiners.
L-17570 Biodiesel Fuels Credit.
L-17585 Renewable Diesel Fuel Credit.
L-17600 15% (EOR) Credit for Costs in Connection with Enhanced Oil Recovery Projects.
L-17690 Advanced Nuclear Power Facility Production Credit for Facilities Placed in Service after Aug. 8, 2005 and before Jan. 1, 2021.
L-17700 Nonconventional Source Production Credit For Qualified Fuels.
L-17720 Marginal Well Production Credit.
L-17750 Credit for Producing Electricity from Certain Renewable Resources.
L-17775 Work Opportunity Credit.
L-17795 Employer Credit for Lodging Provided Between Jan. 1, 2006 and July 1, 2006 to Employees Affected by Hurricane Katrina.
L-17800 Targeted Jobs Credit for Employees Who Began Work Before '95.
L-17835 Welfare-to-Work Credit for Individuals Beginning Work Before Jan. 1, 2007.
L-17860 Employer Social Security Credit.
L-17870 Employer's Child Care Assistance Credit.
L-17880 Gulf Tax-Credit Bonds.
L-17890 Employee Retention Credit for Employers Affected by Hurricanes Katrina, Rita, and Wilma, and Kansas Disaster Area
L-17900 Disabled Access Credit.
L-17910 Distilled Spirits Credit for Eligible Wholesalers, Distillers, and Importers of Distilled Spirits.
L-17920 New Markets Tax Credit for Investment in Qualified Community Development Entity.
L-17940 New Energy Efficient Home Credit for Qualified Homes Acquired after Dec. 31, 2005 and before Jan. 1, 2014.
L-17950 Energy Efficient Appliance Credit for Manufacturers of Energy Efficient Dishwashers, Clothes Washers, and Refrigerators.
L-18000 Carryover of Pre-'87 ESOP Credit—Tax Credit Employee Stock Ownership Plans for Corporate Employers.
L-18010 Credit for Qualified Electric Vehicles Placed in Service before Jan. 1, 2007.
L-18020 Alternative Motor Vehicle Credit
L-18030 Credit for New Qualified Plug-in Electric Drive Motor Vehicles.
L-18035 Credit for Low-Speed or Two- or Three-Wheeled Plug-in Electric Vehicles Acquired Before Jan. 1, 2012.
L-18040 Credit for Qualified 2- or 3-Wheeled Plug-in Electric Vehicles Acquired Before Jan. 1, 2014.
L-18045 Credit for QAFV Refueling Property.
L-18050 50% Credit for Qualified Railroad Track Maintenance Expenditures—Tax Years Beginning Before Jan. 1, 2014.
L-18200 Credit for Mine Rescue Team Training Expenses.
L-18300 Credit for Qualified Chemicals Security Expenditures.
L-18400 Credit for Carbon Dioxide Sequestration.
Chapter M Deductions: Losses, Bad Debts
M-1000 Ordinary Losses.
M-1100 Completed Transaction.
M-1200 Who May Deduct Loss.
M-1300 When Losses are Deductible.
M-1400 Determining Amount of Loss Deduction.
M-1500 Losses of Individuals.
M-1600 Casualty Loss Deduction.
M-1700 What is a Casualty?
M-1760 Losses in Insolvent Financial Institutions.
M-1800 Amount of Casualty Loss.
M-1900 Limitations on Casualty and Theft Loss Deduction for Personal Use Property.
M-2000 Disaster Losses—Election to Deduct in Preceding Year.
M-2100 Theft Losses.
M-2200 Loss on Demolition of Buildings.
M-2300 Loss Deduction for Abandonment of Property.
M-2400 Bad Debt Deduction.
M-2500 Deductible Bad Debts.
M-2600 Advances Between Related Persons as Debts.
M-2700 When Debt is Wholly Worthless.
M-2800 Deducting Partially Worthless Business Debts.
M-2900 Nonbusiness Debts of Noncorporate Taxpayers.
M-3200 Bad Debts of Guarantors and Other Secondary Obligors.
M-3300 Loss from Worthless Securities.
M-3400 When Worthless Securities are Deductible.
M-3500 Losses on Transfers, Forfeitures, Surrenders, Assessments, or Exchanges of Stock.
M-3600 Losses on Registration-Required Obligations Not in Registered Form.
M-3700 Lender's Deduction on Mortgage Foreclosure, Compromise, or Surrender.
M-3800 Owner's Gain or Loss on Foreclosure, Surrender, or Tax Sale.
M-3900 Loss from Government Confiscation.
M-4000 Net Operating Losses.
M-4100 Determining Amount of Net Operating Loss.
M-4200 “Intervening Year” Computations Limit Net Operating Loss Carried to Other Years.
M-4300 Carryback and Carryover Periods and Other NOL Rules.
M-4349 Extended Carryback Periods for Specific Disaster-Related Losses.
M-4366 Election of Three-, Four-, or Five-Year Carryback Period for 2008 and 2009 Net Operating Losses.
M-4400 Net Operating Loss Deduction.
M-4500 At-Risk Rules May Limit Taxpayer Loss Deductions.
M-4510 Taxpayers Subject to the At-Risk Rules
M-4520 Activities Covered by the At-Risk Rules
M-4540 Determining Amounts “At Risk.”
M-4600 Treatment of Passive Activities.
M-4700 Who is Subject to the Passive Activity Rules?
M-4800 Identifying Passive Activities.
M-4900 Material Participation.
M-5000 Material Participation Through an Entity for Passive Activity Loss Purposes.
M-5100 Rental Activities As Passive Activities.
M-5130 $25,000 Deduction for Active Participants in Rental Real Estate Activities.
M-5160 Rental Real Estate Activities of Real Estate Professionals Not Automatically Treated As Passive Activities.
M-5200 Computing Passive Activity Limitations.
M-5300 Income from Passive Activities.
M-5350 Self-Charged Interest Income
M-5400 Passive Activity Deductions.
M-5500 Computing and Allocating Passive Activity Losses.
M-5600 Computing and Allocating Passive Activity Credits.
M-5700 Disposition of an Activity.
M-5800 Activities Not Engaged in for Profit—Hobby Losses.
M-5900 Codification of the economic substance doctrine in Code Sec. 7701(o).
O-2400 Taxation of U.S. Shareholders of Controlled Foreign Corporations.
O-2470 Subpart F Income Defined.
O-2500 Insurance Income as Subpart F income.
O-2520 Foreign Base Company Income Includable in Subpart F Income
O-2530 Foreign Personal Holding Company Income
O-2620 Foreign Base Company Sales Income
O-2650 Foreign Base Company Services Income
O-2660 Foreign Base Company Oil Related Income.
O-2670 De Minimis, Full Inclusion and High Foreign Tax Rules.
O-2690 Recharacterization of Hybrid Branch Income Under CFC Proposed Regs.
O-2710 Foreign Base Company Shipping Income of CFCs–tax years of foreign corporations beginning before Jan. 1, 2005.
O-2730 Other Subpart F Income Amounts.
O-2740 CFC Withdrawals from Qualified Shipping Investments or Export Trade Investments.
O-2760 Investments in U.S. Property Included in U.S. Shareholder's Income.
O-2780 Reporting and Recordkeeping Requirements for CFC Shareholders.
O-2800 Sale or Exchange of Stock of Foreign Corporation.
O-2900 Sales of Patents, Copyrights, Etc., to Foreign Corporation by its Majority U.S. Shareholder.
O-2950 Temporary Elective 85% Dividends Received Deduction Allowed for Distributions From Controlled Foreign Corporations to U.S. Corporate Shareholder For One Year Only
O-3000 Sales of Stock in Foreign Investment Companies—Pre-2005 Tax Years.
O-3100 Stapled Foreign Entities.
O-3200 Related Person Factoring Income.
O-3300 Foreign Insurance Corporation Election to be Treated as Domestic Corporation.
O-3500 Tax Sanctions for Unsanctioned International Boycott Operations.
O-3600 Foreign Personal Holding Company Income—Pre-2005 Tax Years.
Chapter O-3900 Foreign Tax Credit.
O-4000 Credit for Foreign Taxes.
O-4100 Who Can Claim the Credit.
O-4200 When a Foreign Levy is Creditable.
O-4300 Foreign Tax Credit Limitations for Separate Income Categories.
O-4400 Limitation on the Amount of the Foreign Tax Credit.
O-4500 Source of Income Rules for U.S.-Owned Foreign Corporations.
O-4600 Carryback and Carryover of Excess Foreign Tax.
O-4700 Recapture of Overall Foreign Losses and Recharacterization of Overall Domestic Losses.
O-4800 Credit for Foreign Affiliate's Deemed-Paid Tax.
O-4900 Deemed-Paid Credit for CFC's Foreign Tax.
O-5000 Computation of the Deemed-Paid Tax Credit.
O-5100 Foreign Tax Credit Rules Applicable to Foreign Mineral Income.
O-5200 Foreign Tax Credit Rules Applicable to Foreign Oil and Gas Income.
O-5300 Exchange Rates for Foreign Tax Credit.
O-5400 Redetermination of the Foreign Tax Credit.
O-5500 How to Claim the Foreign Tax Credit.
Chapter O-10000 Foreign Taxpayers
O-10100 Taxation of Nonresident Aliens—In General.
O-10200 Taxation of Nonresident Aliens—U.S. Source Income Not Connected With a U.S. Business.
O-10250 Conduit Arrangements and Similar Transactions.
O-10300 Taxation of Foreign Corporations—In General.
O-10400 Taxation of Foreign Corporations—U.S. Source Income Not Connected With a U.S. Business.
O-10500 Nonresident Aliens and Foreign Corporations Engaged in a Trade or Business in the U.S.
O-10600 Income Effectively Connected with the Conduct of a U.S. Trade or Business.
O-10700 Dispositions of Foreign Investments in U.S. Real Property.
O-10900 Income from U.S. Sources and from Foreign Sources.
O-11000 Attribution of Deductions Other Than Interest.
O-11100 Attribution of Interest Deductions.
O-11300 Branch Profits Tax.
O-11500 Tax on Gross Transportation Income of Nonresident Aliens and Foreign Corporations.
O-11550 Alternative Tonnage Tax Regime for International Shipping Activities.
O-11600 Additional Tax on Citizens, Residents, and Corporations of Countries That Discriminate Against or Impose Burdensome Taxes on U.S. Persons.
O-11650 Giving Up U.S. Citizenship or Terminating Long-Term U.S. Residency.
O-11700 Giving Up U.S. Citizenship or Terminating Long-Term U.S. Residency After June 3, 2004 and Before June 17, 2008.
O-11800 Foreign Governments, International Organizations, and Their Respective Employees.
O-11900 Withholding Tax on Certain Payments to Foreigners.
O-12100 Code Sec. 1446 Withholding on Foreign Partner's Share of Effectively Connected Income
O-12700 Qualified Intermediary Status for Purposes of Code Sec. 1441 Withholding.
O-12770 Withholding foreign partnership's agreement with IRS.
O-12820 Withholding foreign trust's agreement with IRS.
O-13000 Withholding on Transfers of U.S. Real Property Interests.
O-13070 Withholding to enforce reporting of U.S.-owned offshore accounts (FATCA).
O-13120 FFIs, Participating FFIs and FFI Agreements under FATCA.
O-13140 How a Withholding Agent Identifies the Payee and Determines the Payee's Chapter 4 (FATCA) Status.
O-13200 Chapter 4 Account Due Diligence by Participating FFIs (FATCA).
O-13230 Chapter 4 (FATCA) Account Reporting by Participating FFIs.
O-13250 Payments of Tax Withheld under Chapter 4 (FATCA) and Payment Reporting.
O-13350 Excise tax on certain procurement payments made by federal government to foreign persons.
Chapter O-14000 Tax Treaties
O-15000 International Tax Treaties.
O-15050 Tax Treaties Not In Effect.
O-15100 Competent Authority.
O-15500 U.S. Model Income Tax Treaty (2006)
O-15600 Armenia–Income Tax Treaty.
O-16500 Australia—Income Tax Treaty.
O-16900 Austria—Income Tax Treaty.
O-17100 Azerbaijan–Income Tax Treaty.
O-17200 Bangladesh Income Tax Treaty.
O-17500 Barbados—Income Tax Treaty.
O-17750 Belarus–Income Tax Treaty.
O-17900 Belgium—Income Tax Treaty.
O-18000 Former Belgium—Income Tax Treaty.
O-18500 Bermuda—Insurance Profits and Mutual Assistance Tax Treaty.
O-18750 Bulgaria Income Tax Treaty.
O-19000 Canada—Income Tax Treaty.
O-19500 China (People's Republic)—Income Tax Treaty.
O-19700 China (People's Republic)—Ship and Aircraft Transportation Income Tax Treaty.
S-2800 Information Returns and Notices of Exempt Organizations, Non-Exempt Private Foundations and Non-Exempt Charitable Trusts.
S-2900 Dividend Reporting.
S-2950 Reporting Patronage Dividends and Department of Agriculture Payments.
S-3000 Interest Reporting Requirements by Payors.
S-3150 Employment Information Returns.
S-3245 Employer-Owned Life Insurance Contract Information Reporting
S-3250 Tip Reporting of Large Food and Beverage Establishments.
S-3310 Employer Reporting of Employee Health Coverage.
S-3350 Pension and Other Employee Benefit Plans.
S-3420 Returns of Qualified Tuition Programs.
S-3425 Returns for Coverdell ESAs.
S-3430 Returns for Qualified Tuition and Related Expenses and Interest on Qualified Higher Education Loans.
S-3440 Returns by Payors of Long-Term Care Benefits.
S-3441 Returns for Charges for Qualified Long-Term Care Insurance Contracts Combined with Annuity or Life Insurance Contracts.
S-3445 Returns Reporting Advance Payment of Health Coverage Tax Credit Received by Eligible Individuals.
S-3448 Information Reporting by Exchanges to Support Premium Tax Credit—After 2013.
S-3450 Returns for Low-Income Housing Credit.
S-3465 Expatriate Information Statement and Annual Return.
S-3470 Returns for Payments to Nonresidents, Foreign Real Property Investors, and Foreign Corporations Engaged in U.S. Business Under Chapter 3 and Foreign Entities Under Chapter 4.
S-3509 Foreign-Owned Domestic Corporation's Information Returns and Record Maintenance Requirements.
S-3584.1 Other Information Returns With Respect to Foreign Individuals and Entities.
S-3655 Returns of Trade or Business Payments Made or Received.
S-3700 Returns by Brokers and Barter Exchanges for Sale or Exchange of Securities and Personal Property.
S-3740 Brokers Must Report Customer's Adjusted Basis and Character of Gain or Loss for Sales of Certain Securities
S-3760 Broker to Broker Reporting Required for Transfers of Covered Securities.
S-3780 Information Reporting of Organizational Actions Affecting Basis by Issuers of Specified Securities.
S-3800 Reporting Gross Proceeds from Real Estate Transactions.
S-3830 Reporting Income of Qualified Escrow Accounts and Trusts, Pre-closing Escrows, and Contingent At-closing Escrows.
S-3850 Reporting Trade or Business Payments to Attorneys.
S-3900 Returns of Mortgage Interest Received.
S-4000 Returns for Cash Receipts of More Than $10,000.
S-4100 Notice Requirements for Fiduciaries.
S-4200 Returns for Acquisition or Abandonment of Secured Property and for Mortgage Credit Certificates.
S-4250 Reporting Discharges of Indebtedness.
S-4300 Reporting Applicable-Asset-Acquisitions, Changes in Control, Recapitalizations or Terminations of Corporations, Loss Corporation Ownership Changes, or Taxable Acquisitions of Another Corporation's Stock . . . . .
S-4400 Disclosure of Tax Shelter Reportable Transactions, List Maintenance and Other Tax Shelter Requirements.
S-4450 Reporting Look-Back Interest for Long-Term Contracts.
S-4460 Reports With Respect to Exclusion of Gain From Qualified Small Business Stock (QSBS).
S-4465 Information Reporting With Respect to Tax Benefits Claimed for Alcohol, Biodiesel, Renewable Diesel and Alternative Fuels, and Specified Uses of Gasoline and Special Fuels
S-4470 Civil Damages For Fraudulent Filing of Information Returns.
S-4480 Taxpayer Can Challenge Validity of Information Returns.
S-4500 Signing and Verifying Returns.
S-4600 Preparers' Signing and Verifying Returns.
S-4700 Time for Filing Income Tax Returns.
S-4800 Time for Filing Tax Elections.
S-4900 Time for Filing Returns Other Than Income Tax Returns.
S-5000 Extensions of Time for Filing Tax and Information Returns.
S-5100 Place for Filing Returns.
S-5150 Amended Returns.
Chapter S-5200 Payment of Tax, Disclosure Rules, Relief for Armed Forces Members and Disaster Victims
S-5200 Individual's Estimated Tax.
S-5300 Trusts' and Estates' Estimated Income Tax.
S-5320 Corporate Estimated Income Tax.
S-5400 S Corporation Estimated Income Taxes.
S-5420 Estimated Taxes of Tax-Exempt Organizations and Private Foundations.
S-5450 Time and Method of Paying Taxes Other Than Tax Deposits, Withheld Taxes and Estimated Taxes.
S-5500 Payment of FICA, Withheld Income and Unemployment Taxes by Employers.
S-5580 Payment of Withheld Income Taxes Attributable to “Nonpayroll Payments.”
S-5600 Tax Deposits—General Rules.
S-5620 Deposit of Taxes by Electronic Funds Transfer.
S-5650 Depositing Taxes Withheld From Foreign Taxpayers.
S-5700 Paying Excise Taxes.
S-5750 Media That May Be Used to Make Tax Payments.
S-5800 Treatment of Tax Remittances.
S-5850 Extension of Time for Payment of Taxes or Installment.
S-5900 Extension of Time for Payment of Estate Tax.
S-6000 Estate Tax Deferral Election on Closely Held Businesses.
S-6100 Acceleration of Estate Tax Installment Payments.
S-6200 Rules Limiting Disclosure of Returns and Return Information.
S-6300 Returns and Return Information—Exceptions to Nondisclosure Rule.
S-6400 Returns and Return Information—Procedural Matters When Disclosure Is Allowed.
S-6500 Taxpayer's Remedies Where There Is Unauthorized Inspection or Disclosure.
S-6600 Public Access to Exemption Applications and Annual Returns of Exempt Organizations.
S-6650 IRS's Letter Forwarding Program.
S-6660 Information that Administrators of Prisons Located in the U.S. Will Have to Provide to IRS.
S-8000 Soldiers' and Sailors' (Servicemembers') Tax Relief.
S-8500 Extension of Deadlines for Disaster Victims.
S-8550 Areas Affected by Hurricanes Katrina, Rita and Wilma That Are Eligible for Special Tax Benefits.
S-8560 Area of Kansas That Is Eligible for Temporary Tax Benefits Because of Severe Storms and Tornados in 2007.
S-8565 Area of Midwest That Is Eligible for Temporary Tax Relief Due to Severe Storms, Tornados and Flooding in 2008.
Chapter T Audits, Tax Deficiencies, Refunds, Settlements
T-1000 How IRS Finds Tax Deficiencies and Underpayments.
T-1030 Whistleblower Awards/Rewards to Informers of Tax Law Violations.
T-1040 Pre-Aug. 17, 2012 IRS Audit Tiers.
T-1060 Selection of Returns to be Audited.
T-1075 Financial Status and Economic Reality (“Life-style”) Audit Techniques.
T-1090 Audit Types, Timing, Locations, and Transfers.
T-1120 Taxpayer's Rights During Audits.
T-1139 Notice to Taxpayer of Third-Party Contacts.
T-1140 Power of Attorney.
T-1180 Powers and Liabilities of IRS Agents.
T-1200 IRS Authority to Issue Summonses.
T-1250 Third-Party Summons.
T-1290 Summonses For Tax-Related Computer Software and Protections For Computer Software.
T-1300 Privileges that May Block Summons Enforcement.
T-1350 Summons Procedures.
T-1400 Formal Document Request Procedure for Production of Documents Located Outside U.S.
T-1425 Unnecessary Examinations of Taxpayers.
T-1450 Church Tax Inquiries and Examinations.
T-1500 Determination of Deficiencies.
T-1550 Settlement of Proposed Deficiencies or Additional Assessments.
T-1600 Post-Examination Procedures.
T-1700 Appeals Office Conferences.
T-1800 Appeal Procedure in Excise and Employment Tax Cases.
T-1900 Post 90-Day Letter Settlement Opportunities.
T-1925 Prohibition on Certain Ex Parte Communications by Appeals Office
T-2000 Reopening of Closed Cases.
T-2100 Unified Audit and Review Procedure for Partnerships.
T-2200 Partnership Request For Administrative Adjustment.
T-2300 Unified Audit Procedure and Consistency Rules for Electing Large Partnerships.
T-2700 Statutory Notice of Deficiency.
T-2800 Mailing Requirements For 90-Day Letters.
T-2850 Determining A Taxpayer's “Last Known Address” for IRS Notification Purposes.
T-2900 Defects in 90-Day Letters.
T-3200 Taxpayer's Capacity to Test the Validity of or Waive Defects in 90-Day Letter.
T-3300 Rescission of 90-Day Letters.
T-3400 Waiving the 90-day Letter Restrictions on Assessment.
T-3550 Notices of Adjustment With Respect to Certain Returns of Partners.
T-3600 Assessment.
T-3670 Procedures in Employment Status Determination Cases
T-3700 Jeopardy and Termination Assessments.
T-3800 Immediate Assessment in Bankruptcy and Receivership Cases.
T-3900 Abatement of Assessment.
T-3950 Abatement of Interest
T-4000 Assessment Period.
T-4100 When Assessment Period Remains Open.
T-4200 Statutory Extensions of the Assessment Period.
T-4300 Suspension of Assessment Period.
T-4400 Agreements to Extend the Assessment Period.
T-4500 Prompt Assessments.
T-4600 Surety Bonds or Acceptable Security Required in Tax Matters.
T-5000 Statutory Relief For Barred Years.
T-5200 Equitable Recoupment.
T-5300 Estoppel.
T-5400 Doctrine of Election.
T-5450 Consistency Doctrine.
T-5500 How Overpayments Arise.
T-5600 How to Recover Overpayments.
T-5700 Who Can Recover an Overpayment.
T-5800 Recovery of Payment of Another's Tax.
T-5900 Assignments of Overpayments and of Refund Checks.
T-6000 Offsets of Tax Overpayments Against Other Amounts Owed by Taxpayer.
T-6500 Quick Carryback Refunds.
T-6600 Quick Refunds of Corporate Estimated Tax Overpayments.
T-6700 Form of a Refund Claim.
T-6800 Substance of a Refund Claim.
T-6900 Waiver of Defects in Refund Claims.
T-7500 Refund Claim Period; Time Limits on Refund Amount.
T-7600 Amending a Refund Claim.
T-8000 Interest on Overpayments.
T-9000 Refund Suits.
T-9100 Erroneous Refunds and Credits.
Chapter T-9490 Closing Agreements, IRS Determinations, Timely Filing, Practice before IRS
T-9500 Final Closing Agreements.
T-9600 Offers in Compromise.
T-9800 Determination Letters.
T-9850 IRS Private Letter Rulings and Revenue Rulings.
T-10000 Internal Revenue Service User Fees.
T-10050 Technical Advice and Field Service Advice Memoranda.
T-10080 Statements of Value for Items of Art.
T-10100 IRS Regs.
T-10150 Procedural Rules and Other IRS Guides.
T-10180 Small Entity's Right to Judicial Review of IRS Rulemaking.
T-10200 National Taxpayer Advocate, Local Taxpayer Advocates, and Taxpayer Assistance Orders and Directives.
T-10300 Freedom of Information Act and IRS Information.
T-10350 Taxpayer, Etc. Access to IRS Records Under the Privacy Act.
T-10400 Disclosure of IRS Determinations.
T-10430 Appeal of Adverse Return Examination Findings Relating to Employee Benefits Plans.
T-10450 Establishing Exempt Status.
T-10500 Determination Letter Applications for Qualification of Retirement Plans.
T-10590 EPCRS Programs Allow Correction of Retirement Plan Failures to Avoid Loss of Tax-Favored Status.
T-10630 Pre-Approval of Master and Prototype and Volume Submitter Plans in IRS Opinion and Advisory Letters.
T-10750 Timely Mailing Rules.
T-10780 Timely Mailing Rules Applicable to Designated Private Delivery Services.
T-10790 Where Due Date, Etc. Falls on Saturday, Sunday or Holiday.
T-10800 Hand Filing of Documents.
T-10810 Presumption that IRS Received Documents on Date It Stamped Them as Received.
T-10850 Organization of the Internal Revenue Service.
T-10900 Practice Before IRS.
T-10950 Covered Opinion Requirements for Practice Before IRS.
T-11000 Appraisers Who Aid and Abet Understatement May Be Barred From IRS Practice.
T-11010 Low Income Taxpayer Clinics.
T-11050 Repeal of the Sunset Provision in the Economic Growth and Tax Relief Reconciliation Act of 2001.
T-11060 Repeal of Sunset Provision in the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Chapter U Tax Litigation, Tax Court Rules
U-1000 Tax Litigation.
U-1100 Bars to Successful Litigation—Res Judicata and Collateral Estoppel.
U-1150 Equitable Tolling of Limitations Periods.
U-1200 Should a tax dispute be litigated?
U-1230 General Rules for Litigation Cost Recovery by Taxpayers, Etc.
U-1240 Recovery of Administrative and Litigation Costs by Taxpayers, etc. Under the Internal Revenue Code.
U-1295 Attorney Liability for Excessive Tax Court Litigation Costs; Costs Imposed as Sanctions Against Taxpayers
U-1300 Requirements and Rules for Representing Taxpayers in Courts.
U-1330 Burden of Production on Penalties.
U-1350 Burden of Proof in Court Proceedings.
U-2000 What is the Tax Court.
U-2100 What the Tax Court Can and Cannot Do (Tax Court Jurisdiction).
U-2200 Parties Who Can Appeal to the Tax Court.
U-2300 Starting a Tax Court Proceeding.
U-2400 Form and Content of the Tax Court Petition.
U-2500 Commissioner's Answer.
U-2600 Taxpayer's Reply.
U-2700 Amendments and Motions.
U-2800 Pre-Trial Discovery Proceedings, Stipulation and Admission Requests and Subpoenas.
U-2900 Depositions to Perpetuate Testimony, Preserve Evidence, or for Discovery.
U-3000 Trial Calendar and Continuances.
U-3100 The Tax Court Trial.
U-3200 Evidence in the Tax Court.
U-3300 Briefs in the Tax Court.
U-3400 Decisions of the Tax Court.
U-3600 Tax Court Procedures for Small Tax Cases.
U-3650 Declaratory Judgment Procedure in the Tax Court.
U-3700 Declaratory Judgments on Retirement Plan Qualifications in the Tax Court.
U-3800 Tax Court Jurisdiction over Declaratory Judgments on Tax Status of Charities, Foundations, Farmers' Cooperatives, or Proposed State or Local Bond Issues.
U-3850 Other Declaratory Judgments. Declaratory Judgments With Respect to Adjustments to Income Tax Returns of Certain Partners.
U-4000 Tax Litigation in United States District Courts.
U-4100 What the District Courts Can and Cannot Do—Jurisdiction.
U-4200 Prerequisites to Refund Suit.
U-4600 Pleadings in District Court Refund Suit.
U-4700 Trial and Preparation for Trial in District Courts.
U-4800 Bankruptcy Court's Jurisdiction in Tax Claims.
U-5000 Appeals to the U.S. Courts of Appeal—Jurisdiction.
U-5100 Scope of Review of Tax Decisions by U.S. Courts of Appeals.
U-5200 Where and When to Appeal from a Tax Court Decision.
U-5300 How to Appeal from a Tax Court Decision.
U-5400 Appeals from the District Courts.
U-5500 Record on Appeal From Tax Court or District Court.
U-5600 Hearings and Briefs in U. S. Courts of Appeals.
U-5700 Decision of the Court of Appeals and Further Proceedings.
U-6000 Litigation in U.S. Court of Federal Claims.
U-7000 Supreme Court Review of Tax Cases.
Chapter V Interest on Taxes, Penalties, Tax Collection
V-1000 Interest on Late or Extended Payment of Taxes or Penalties.
V-1100 Interest Rate Charged on Underpayments.
V-1200 Period of Underpayment—Date Interest Begins Accruing.
V-1300 Period of Underpayment—Date Interest Stops Accruing.
V-1400 Suspension of Interest Due to IRS Failure to Notify Taxpayer of Tax Liability.
V-1600 Civil Penalties—General Rules.
V-1650 Failure to Deposit Taxes—Civil Penalty.
V-1670 Failure to Pay Tax or Deficiency—Civil Penalties.
V-1700 Trust Fund Recovery (100%) Penalty for Responsible Person's Failure to Collect, Account for, and Pay Over Tax.
V-1740 Penalties Relating to Withholding Information.
V-1750 Failure to File Tax Returns When Due—Delinquency Penalty.
V-1800 Failure to Comply With Information-Related Requirements With Respect to Certain Payments or Transfers.
V-1840 Information Penalties Relating to Stocks and Bonds.
V-1900 Failure to Comply With Foreign Entity Information-Related Requirements.
V-1930 Information Relating to 25% Foreign-Owned Companies
V-1950 Information Relating to Foreign Corporations Engaged in U.S. Business
V-1960 Information Penalties for U.S. Persons Controlling Foreign Corporations or Partnerships
V-1970 Information-Related Penalties for Deferred Compensation Plans.
V-1990 Information Penalty Relating to Transfers on Death of Decedents Dying in 2010, Where Executor Elects Out of Estate Tax
V-1995 Information Penalties Relating to Housing Subsidies.
V-2000 Accuracy-Related Penalty.
V-2050 Rules Common to the Accuracy-Related and Fraud Penalties.
V-2100 Accuracy-Related Penalty for Negligence or Disregard of Rules or Regulations.
V-2150 Accuracy-Related Penalty for Substantial Understatement of Income Tax.
V-2200 Accuracy-Related Penalty for Misstating Value or Basis of Property on Income Tax Returns.
V-2250 Accuracy-Related Penalty for Misstating Value or Basis of Property on Estate and Gift Tax Returns.
V-2260 Accuracy-Related Penalty for Substantial Overstatement of Pension Liabilities.
V-2270 Accuracy-Related Penalty for Understatements Attributable to Transactions Lacking Economic Substance
V-2275 Accuracy-Related Penalty for Undisclosed Foreign Financial Asset Understatements
V-2280 Accuracy-Related Penalty for Reportable Transaction Understatements.
V-2290 Penalty For Erroneous Refund Claims.
V-2300 Civil Fraud.
V-2350 $1,000 to $10,000 Civil Penalty for Aiding and Abetting an Understatement.
V-2400 Penalty for Promoting Abusive Tax Shelters or Similar Schemes.
V-2450 Injunctions Against Violators of Tax Shelter and Reportable Transaction Rules.
V-2500 Penalties for Failure by Material Advisor to Report Reportable or Listed Transactions.
V-2530 Penalties for Failure to Disclose Reportable Transactions.
V-2550 Penalty for Frivolous Returns.
V-2570 Penalty for Frivolous Submissions.
V-2600 Penalties for Improper Court Activities.
V-2630 Civil Penalties Imposed Against Return Preparers.
V-2690 Penalty for Misstatements Based on Appraisals
V-2700 Civil Penalties on Tax-Exempt Organizations.
V-2720 Civil Penalties Relating to Excise Taxes.
V-2750 Reasonable Cause Excuses Certain Civil Penalties.
V-2800 Willfulness Essential for Certain Civil Penalties.
V-3000 Failure to Pay Taxes and to File Returns.
V-3100 Felony False Documents Penalties.
V-3120 Furnishing False Information.
V-3200 Interference With Tax Collection or Administration.
V-3300 Unauthorized Use of Tax Information.
V-3400 Stamp Tax Crimes.
V-3500 Miscellaneous Tax Crimes.
V-3600 Criminal Prosecution for Tax Law Violations.
V-3700 Statute of Limitations for Criminal Prosecutions.
V-3800 Privilege Against Self-Incrimination and Other Defenses.
V-3900 Penalty for Failure to Maintain Health Insurance Coverage After 2013.
V-4000 Forfeitures—Seizure of Property.
V-4100 Willful Evasion of Tax Due.
V-4200 How Government Proves Tax Crime—Willfulness.
V-4300 How Tax Evasion is Discovered.
Chapter V-4900 Interest on Taxes, Penalties, Tax Collection
V-5000 IRS's Tax Collection Powers.
V-5050 IRS Procedures for Determining Taxpayer's Income Available to Pay Tax Liability.
V-5100 Levy and Distraint—Seizure and Sale of Taxpayer's Property.
V-5200 Property Subject to Levy and Distraint.
V-5250 Notice and Hearing before Levy
V-5300 Procedure in Seizing Property.
V-5400 Disposition of Seized Property—Redemption; IRS Required Release; Public Sale.
V-5500 Suits for Collection of Taxes.
V-5600 Time for Collecting Taxes.
V-5700 Injunctions Against Assessment or Collection of Tax.
V-5800 Damages for Unauthorized IRS Collection Actions.
V-5840 Actions Against IRS Employees for Violating Constitution.
V-5900 Liens for Federal Taxes.
V-5930 Concurrent Interests Subject to Liens.
V-5970 Filing and Recording Federal Tax Liens.
V-6000 Collection Due Process and Notice of Filing for Liens.
V-6041 Gift and Estate Tax Liens.
V-6070 Duration of Tax Liens.
V-6080 Enforcement of Tax Liens.
V-6100 Release, Discharge and Termination of Tax Liens and Withdrawal of Notices of Tax Liens.
V-6200 How Tax Lien is Extinguished.
V-6250 IRS Redemption of Real Property Sold at Nonjudicial Sale To Satisfy Senior Lien.
V-6300 Priority of Liens—In General.
V-6400 Priorities Based on Lien Recordings and Superpriorities.
V-7300 Collection of Tax in Bankruptcy Proceedings.
V-7500 Collection of Tax During Insolvency.
V-8500 Liability for Tax on Spouse's Return.
V-9000 Liability of Transferees.
V-9100 Transferee Liability for Fraudulent Transfers.
V-9200 Equitable Transferee Liability in Particular Situations.
V-9300 Statutory Transferee Liability.
V-9400 Contractual Transferee Liability.
V-9500 Amount of Transferee Liability.
V-9600 Fiduciary's Liability as a Transferee.
V-9700 IRS Procedure in Transferee and Fiduciary Cases.
V-9800 Assessment and Collection Periods for Transferees and Fiduciaries.
Chapter W Excise Taxes
W-1500 Gasoline, Diesel Fuel and Kerosene Removal-at-Terminal Tax.
W-1700 Retail tax on diesel fuel, kerosene, alternative fuels, and compressed natural gas.
W-2000 Excise Taxes on Manufacturers, Producers or Importers of Certain Articles.
W-2100 Sale, Lease, or Use of Taxable Article as Taxable Event for Manufacturers Excise Taxes.
W-2200 Nontaxable and Exempt Sales or Uses.
W-2300 Computing Manufacturers Excise Tax.
W-2400 Refunds and Credits of Manufacturers Excise Tax.
W-2500 Tax on “Gas Guzzler” Automobiles.
W-2600 Tax on Highway Vehicle Type Tires.
W-2700 Tax on Coal.
W-2750 Tax on Bows and Arrows.
W-2800 Tax on Sport Fishing Equipment, Etc.
W-2900 Manufacturers excise tax on firearms and ammunition.
W-2950 Tax on Certain Vaccines.
W-3000 Manufacturers Excise Tax on Medical Devices
W-3100 Retail Excise Tax on Trucks, Trailers and Tractors.
W-3200 Tax on Fuel Used in Commercial Transportation on Inland Waterways.
W-3300 Surtax on Fuels Used in Fractional Ownership Aircraft
