The Complete Internal Revenue Code (Summer 2024 Edition)

Publisher:

Research Institute of America

The 2024 Summer Federal Tax Regulations will be available in September 2024. Pre-order yours today.

The Complete Internal Revenue Code (Summer 2024 Edition)

Format

Stock details

Book

In stock

eBook - ProView

In stock

$253.00

Reduced prices when you buy multiple copies.

Buy multiple copies and save

Quantity

Loading

Quick look inside:

Product details

Table of contents

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        Subpart C REPEALED [Rules for Computing Credit for Expenses of Work Incentive Programs] §§50A-50B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        Subpart H Repealed.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        Subpart I Repealed.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        Subpart J Repealed.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      - Part VII REPEALED [ENVIRONMENTAL TAX] §§59A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      - Part VIII SUPPLEMENTAL MEDICARE PREMIUM [REPEALED] §§59B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

Related resources