Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,140 sections, full text, with the cases that cite each one.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 2 — Definitions and special rules
• 26 U.S.C. § 3 — Tax tables for individuals
• 26 U.S.C. § 4 — Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558
• 26 U.S.C. § 5 — Cross references relating to tax on individuals
• 26 U.S.C. § 11 — Tax imposed
• 26 U.S.C. § 12 — Cross references relating to tax on corporations
• 26 U.S.C. § 15 — Effect of changes
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 26 U.S.C. § 22 — Credit for the elderly and the permanently and totally disabled
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25A — American Opportunity and Lifetime Learning credits
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 25C — Energy efficient home improvement credit
• 26 U.S.C. § 25D — Residential clean energy credit
• 26 U.S.C. § 25E — Previously-owned clean vehicles
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 27 — Taxes of foreign countries and possessions of the United States
• 26 U.S.C. § 28 — Renumbered §45C
• 26 U.S.C. § 29 — Renumbered §45K
• 26 U.S.C. § 30 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
• 26 U.S.C. § 30A — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206
• 26 U.S.C. § 30B — Alternative motor vehicle credit
• 26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
• 26 U.S.C. § 30D — Clean vehicle credit
• 26 U.S.C. § 31 — Tax withheld on wages
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 33 — Tax withheld at source on nonresident aliens and foreign corporations
• 26 U.S.C. § 34 — Certain uses of gasoline and special fuels
• 26 U.S.C. § 35 — Health insurance costs of eligible individuals
• 26 U.S.C. § 36 — First-time homebuyer credit
• 26 U.S.C. § 36A — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
• 26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
• 26 U.S.C. § 36C — Renumbered §23
• 26 U.S.C. § 37 — Overpayments of tax
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 40 — Alcohol, etc., used as fuel
• 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
• 26 U.S.C. § 40B — Sustainable aviation fuel credit
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 43 — Enhanced oil recovery credit
• 26 U.S.C. § 44 — Expenditures to provide access to disabled individuals
• 26 U.S.C. § 44A — Renumbered §21
• 26 U.S.C. § 44B — Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
• 26 U.S.C. § 44C — Renumbered §23
• 26 U.S.C. § 44D — Renumbered §29
• 26 U.S.C. § 44E — Renumbered §40
• 26 U.S.C. § 44F — Renumbered §30
• 26 U.S.C. § 44G — Renumbered §41
• 26 U.S.C. § 44H — Renumbered §45C
• 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
• 26 U.S.C. § 45A — Indian employment credit
• 26 U.S.C. § 45AA — Military spouse retirement plan eligibility credit for small employers
• 26 U.S.C. § 45B — Credit for portion of employer social security taxes paid with respect to employee cash tips
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 45D — New markets tax credit
• 26 U.S.C. § 45E — Small employer pension plan startup costs
• 26 U.S.C. § 45F — Employer-provided child care credit
• 26 U.S.C. § 45G — Railroad track maintenance credit
• 26 U.S.C. § 45H — Credit for production of low sulfur diesel fuel
• 26 U.S.C. § 45I — Credit for producing oil and gas from marginal wells
• 26 U.S.C. § 45J — Credit for production from advanced nuclear power facilities
• 26 U.S.C. § 45K — Credit for producing fuel from a nonconventional source
• 26 U.S.C. § 45L — New energy efficient home credit
• 26 U.S.C. § 45M — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
• 26 U.S.C. § 45N — Mine rescue team training credit
• 26 U.S.C. § 45O — Agricultural chemicals security credit
• 26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
• 26 U.S.C. § 45Q — Credit for carbon oxide sequestration
• 26 U.S.C. § 45R — Employee health insurance expenses of small employers
• 26 U.S.C. § 45S — Employer credit for paid family and medical leave
• 26 U.S.C. § 45T — Auto-enrollment option for retirement savings options provided by small employers
• 26 U.S.C. § 45U — Zero-emission nuclear power production credit
• 26 U.S.C. § 45V — Credit for production of clean hydrogen
• 26 U.S.C. § 45W — Credit for qualified commercial clean vehicles
• 26 U.S.C. § 45X — Advanced manufacturing production credit
• 26 U.S.C. § 45Y — Clean electricity production credit
• 26 U.S.C. § 45Z — Clean fuel production credit
• 26 U.S.C. § 46 — Amount of credit
• 26 U.S.C. § 47 — Rehabilitation credit
• 26 U.S.C. § 48 — Energy credit
• 26 U.S.C. § 48A — Qualifying advanced coal project credit
• 26 U.S.C. § 48B — Qualifying gasification project credit
• 26 U.S.C. § 48C — Qualifying advanced energy project credit
• 26 U.S.C. § 48D — Advanced manufacturing investment credit
• 26 U.S.C. § 48E — Clean electricity investment credit
• 26 U.S.C. § 49 — At-risk rules
• 26 U.S.C. § 50 — Other special rules
• 26 U.S.C. § 50A,_50B — Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 51A — Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
• 26 U.S.C. § 52 — Special rules
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 54 — Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
• 26 U.S.C. § 54AA — Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
• 26 U.S.C. § 54A_to_54F — Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 56A — Adjusted financial statement income
• 26 U.S.C. § 57 — Items of tax preference
• 26 U.S.C. § 58 — Denial of certain losses
• 26 U.S.C. § 59 — Other definitions and special rules
• 26 U.S.C. § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
• 26 U.S.C. § 59B — Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980
• 26 U.S.C. § 61 — Gross income defined
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 64 — Ordinary income defined
• 26 U.S.C. § 65 — Ordinary loss defined
• 26 U.S.C. § 66 — Treatment of community income
• 26 U.S.C. § 67 — 2-percent floor on miscellaneous itemized deductions
• 26 U.S.C. § 68 — Overall limitation on itemized deductions
• 26 U.S.C. § 71 — Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 73 — Services of child
• 26 U.S.C. § 74 — Prizes and awards
• 26 U.S.C. § 75 — Dealers in tax-exempt securities
• 26 U.S.C. § 76 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(14), Oct. 4, 1976, 90 Stat. 1765
• 26 U.S.C. § 77 — Commodity credit loans
• 26 U.S.C. § 78 — Gross up for deemed paid foreign tax credit
• 26 U.S.C. § 79 — Group-term life insurance purchased for employees
• 26 U.S.C. § 80 — Restoration of value of certain securities
• 26 U.S.C. § 81 — Repealed. Pub. L. 100–203, title X, §10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387
• 26 U.S.C. § 82 — Reimbursement of moving expenses
• 26 U.S.C. § 83 — Property transferred in connection with performance of services
• 26 U.S.C. § 84 — Transfer of appreciated property to political organizations
• 26 U.S.C. § 85 — Unemployment compensation
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 87 — Alcohol and biodiesel fuels credits
• 26 U.S.C. § 88 — Certain amounts with respect to nuclear decommissioning costs
• 26 U.S.C. § 89 — Repealed. Pub. L. 101–140, title II, §202(a), Nov. 8, 1989, 103 Stat. 830
• 26 U.S.C. § 90 — Illegal Federal irrigation subsidies
• 26 U.S.C. § 91 — Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
• 26 U.S.C. § 101 — Certain death benefits
• 26 U.S.C. § 102 — Gifts and inheritances
• 26 U.S.C. § 103 — Interest on State and local bonds
• 26 U.S.C. § 103A — Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
• 26 U.S.C. § 104 — Compensation for injuries or sickness
• 26 U.S.C. § 105 — Amounts received under accident and health plans
• 26 U.S.C. § 106 — Contributions by employer to accident and health plans
• 26 U.S.C. § 107 — Rental value of parsonages
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 109 — Improvements by lessee on lessor's property
• 26 U.S.C. § 110 — Qualified lessee construction allowances for short-term leases
• 26 U.S.C. § 111 — Recovery of tax benefit items
• 26 U.S.C. § 112 — Certain combat zone compensation of members of the Armed Forces
• 26 U.S.C. § 113 — Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
• 26 U.S.C. § 114 — Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
• 26 U.S.C. § 115 — Income of States, municipalities, etc.
• 26 U.S.C. § 116 — Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
• 26 U.S.C. § 117 — Qualified scholarships
• 26 U.S.C. § 118 — Contributions to the capital of a corporation
• 26 U.S.C. § 119 — Meals or lodging furnished for the convenience of the employer
• 26 U.S.C. § 120 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 122 — Certain reduced uniformed services retirement pay
• 26 U.S.C. § 123 — Amounts received under insurance contracts for certain living expenses
• 26 U.S.C. § 124 — Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 126 — Certain cost-sharing payments
• 26 U.S.C. § 127 — Educational assistance programs
• 26 U.S.C. § 128 — Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520
• 26 U.S.C. § 129 — Dependent care assistance programs
• 26 U.S.C. § 130 — Certain personal injury liability assignments
• 26 U.S.C. § 131 — Certain foster care payments
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 133 — Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
• 26 U.S.C. § 134 — Certain military benefits
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 136 — Energy conservation subsidies provided by public utilities
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 138 — Medicare Advantage MSA
• 26 U.S.C. § 139 — Disaster relief payments
• 26 U.S.C. § 139A — Federal subsidies for prescription drug plans
• 26 U.S.C. § 139B — Benefits provided to volunteer firefighters and emergency medical responders
• 26 U.S.C. § 139C — Certain disability-related first responder retirement payments
• 26 U.S.C. § 139D — Indian health care benefits
• 26 U.S.C. § 139E — Indian general welfare benefits
• 26 U.S.C. § 139F — Certain amounts received by wrongfully incarcerated individuals
• 26 U.S.C. § 139G — Assignments to Alaska Native Settlement Trusts
• 26 U.S.C. § 139H — Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
• 26 U.S.C. § 139I — Continuation coverage premium assistance
• 26 U.S.C. § 140 — Cross references to other Acts
• 26 U.S.C. § 141 — Private activity bond; qualified bond
• 26 U.S.C. § 142 — Exempt facility bond
• 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
• 26 U.S.C. § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• 26 U.S.C. § 145 — Qualified 501(c)(3) bond
• 26 U.S.C. § 146 — Volume cap
• 26 U.S.C. § 147 — Other requirements applicable to certain private activity bonds
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
• 26 U.S.C. § 150 — Definitions and special rules
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 152 — Dependent defined
• 26 U.S.C. § 153 — Cross references