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. § 161 — Allowance of deductions
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 165 — Losses
• 26 U.S.C. § 166 — Bad debts
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 169 — Amortization of pollution control facilities
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 171 — Amortizable bond premium
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 173 — Circulation expenditures
• 26 U.S.C. § 174 — Amortization of research and experimental expenditures
• 26 U.S.C. § 175 — Soil and water conservation expenditures; endangered species recovery expenditures
• 26 U.S.C. § 176 — Payments with respect to employees of certain foreign corporations
• 26 U.S.C. § 177 — Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
• 26 U.S.C. § 178 — Amortization of cost of acquiring a lease
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 179A — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
• 26 U.S.C. § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• 26 U.S.C. § 179C — Election to expense certain refineries
• 26 U.S.C. § 179D — Energy efficient commercial buildings deduction
• 26 U.S.C. § 179E — Election to expense advanced mine safety equipment
• 26 U.S.C. § 180 — Expenditures by farmers for fertilizer, etc.
• 26 U.S.C. § 181 — Treatment of certain qualified film and television and live theatrical productions
• 26 U.S.C. § 182 — Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
• 26 U.S.C. § 183 — Activities not engaged in for profit
• 26 U.S.C. § 184 — Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520
• 26 U.S.C. § 185 — Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
• 26 U.S.C. § 186 — Recoveries of damages for antitrust violations, etc.
• 26 U.S.C. § 187 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
• 26 U.S.C. § 188 — Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
• 26 U.S.C. § 189 — Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
• 26 U.S.C. § 190 — Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• 26 U.S.C. § 191 — Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
• 26 U.S.C. § 192 — Contributions to black lung benefit trust
• 26 U.S.C. § 193 — Tertiary injectants
• 26 U.S.C. § 194 — Treatment of reforestation expenditures
• 26 U.S.C. § 194A — Contributions to employer liability trusts
• 26 U.S.C. § 195 — Start-up expenditures
• 26 U.S.C. § 196 — Deduction for certain unused business credits
• 26 U.S.C. § 197 — Amortization of goodwill and certain other intangibles
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 198A — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042
• 26 U.S.C. § 199 — Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126
• 26 U.S.C. § 199A — Qualified business income
• 26 U.S.C. § 211 — Allowance of deductions
• 26 U.S.C. § 212 — Expenses for production of income
• 26 U.S.C. § 213 — Medical, dental, etc., expenses
• 26 U.S.C. § 214 — Repealed. Pub. L. 94–455, title V, §504(b)(1), Oct. 4, 1976, 90 Stat. 1565
• 26 U.S.C. § 215 — Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089
• 26 U.S.C. § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• 26 U.S.C. § 217 — Moving expenses
• 26 U.S.C. § 218 — Repealed. Pub. L. 95–600, title I, §113(a)(1), Nov. 6, 1978, 92 Stat. 2778
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 220 — Archer MSAs
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Repealed. Pub. L. 116–260, div. EE, title I, §104(b)(1), Dec. 27, 2020, 134 Stat. 3041
• 26 U.S.C. § 223 — Health savings accounts
• 26 U.S.C. § 224 — Cross reference
• 26 U.S.C. § 241 — Allowance of special deductions
• 26 U.S.C. § 242 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(33), Oct. 4, 1976, 90 Stat. 1769
• 26 U.S.C. § 243 — Dividends received by corporations
• 26 U.S.C. § 244 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043
• 26 U.S.C. § 245 — Dividends received from certain foreign corporations
• 26 U.S.C. § 245A — Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 246A — Dividends received deduction reduced where portfolio stock is debt financed
• 26 U.S.C. § 247 — Contributions to Alaska Native Settlement Trusts
• 26 U.S.C. § 248 — Organizational expenditures
• 26 U.S.C. § 249 — Limitation on deduction of bond premium on repurchase
• 26 U.S.C. § 250 — Foreign-derived intangible income and global intangible low-taxed income
• 26 U.S.C. § 261 — General rule for disallowance of deductions
• 26 U.S.C. § 262 — Personal, living, and family expenses
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 263A — Capitalization and inclusion in inventory costs of certain expenses
• 26 U.S.C. § 264 — Certain amounts paid in connection with insurance contracts
• 26 U.S.C. § 265 — Expenses and interest relating to tax-exempt income
• 26 U.S.C. § 266 — Carrying charges
• 26 U.S.C. § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
• 26 U.S.C. § 267A — Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
• 26 U.S.C. § 268 — Sale of land with unharvested crop
• 26 U.S.C. § 269 — Acquisitions made to evade or avoid income tax
• 26 U.S.C. § 269A — Personal service corporations formed or availed of to avoid or evade income tax
• 26 U.S.C. § 269B — Stapled entities
• 26 U.S.C. § 270 — Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
• 26 U.S.C. § 271 — Debts owed by political parties, etc.
• 26 U.S.C. § 272 — Disposal of coal or domestic iron ore
• 26 U.S.C. § 273 — Holders of life or terminable interest
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 275 — Certain taxes
• 26 U.S.C. § 276 — Certain indirect contributions to political parties
• 26 U.S.C. § 277 — Deductions incurred by certain membership organizations in transactions with members
• 26 U.S.C. § 278 — Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
• 26 U.S.C. § 279 — Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• 26 U.S.C. § 280 — Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
• 26 U.S.C. § 280A — Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• 26 U.S.C. § 280B — Demolition of structures
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 280D — Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
• 26 U.S.C. § 280E — Expenditures in connection with the illegal sale of drugs
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 280G — Golden parachute payments
• 26 U.S.C. § 280H — Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
• 26 U.S.C. § 281 — Terminal railroad corporations and their shareholders
• 26 U.S.C. § 291 — Special rules relating to corporate preference items
• 26 U.S.C. § 301 — Distributions of property
• 26 U.S.C. § 302 — Distributions in redemption of stock
• 26 U.S.C. § 303 — Distributions in redemption of stock to pay death taxes
• 26 U.S.C. § 304 — Redemption through use of related corporations
• 26 U.S.C. § 305 — Distributions of stock and stock rights
• 26 U.S.C. § 306 — Dispositions of certain stock
• 26 U.S.C. § 307 — Basis of stock and stock rights acquired in distributions
• 26 U.S.C. § 311 — Taxability of corporation on distribution
• 26 U.S.C. § 312 — Effect on earnings and profits
• 26 U.S.C. § 316 — Dividend defined
• 26 U.S.C. § 317 — Other definitions
• 26 U.S.C. § 318 — Constructive ownership of stock
• 26 U.S.C. § 331 — Gain or loss to shareholder in corporate liquidations
• 26 U.S.C. § 332 — Complete liquidations of subsidiaries
• 26 U.S.C. § 333 — Repealed. Pub. L. 99–514, title VI, §631(e)(3), Oct. 22, 1986, 100 Stat. 2273
• 26 U.S.C. § 334 — Basis of property received in liquidations
• 26 U.S.C. § 336 — Gain or loss recognized on property distributed in complete liquidation
• 26 U.S.C. § 337 — Nonrecognition for property distributed to parent in complete liquidation of subsidiary
• 26 U.S.C. § 338 — Certain stock purchases treated as asset acquisitions
• 26 U.S.C. § 341 — Repealed. Pub. L. 108–27, title III, §302(e)(4)(A), May 28, 2003, 117 Stat. 763
• 26 U.S.C. § 342 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(47), Oct. 4, 1976, 90 Stat. 1772
• 26 U.S.C. § 346 — Definition and special rule
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 354 — Exchanges of stock and securities in certain reorganizations
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 356 — Receipt of additional consideration
• 26 U.S.C. § 357 — Assumption of liability
• 26 U.S.C. § 358 — Basis to distributees
• 26 U.S.C. § 361 — Nonrecognition of gain or loss to corporations; treatment of distributions
• 26 U.S.C. § 362 — Basis to corporations
• 26 U.S.C. § 363 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(49), Oct. 4, 1976, 90 Stat. 1773
• 26 U.S.C. § 367 — Foreign corporations
• 26 U.S.C. § 368 — Definitions relating to corporate reorganizations
• 26 U.S.C. § 370_to_372 — Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 373 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(52), Oct. 4, 1976, 90 Stat. 1773
• 26 U.S.C. § 374 — Repealed. Pub. L. 101–508, title XI, §11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 381 — Carryovers in certain corporate acquisitions
• 26 U.S.C. § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 26 U.S.C. § 383 — Special limitations on certain excess credits, etc.
• 26 U.S.C. § 384 — Limitation on use of preacquisition losses to offset built-in gains
• 26 U.S.C. § 385 — Treatment of certain interests in corporations as stock or indebtedness
• 26 U.S.C. § 386 — Repealed. Pub. L. 100–647, title I, §1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401
• 26 U.S.C. § 391_to_395 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(55), Oct. 4, 1976, 90 Stat. 1773
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees' trust
• 26 U.S.C. § 402A — Optional treatment of elective deferrals as Roth contributions
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 404A — Deduction for certain foreign deferred compensation plans
• 26 U.S.C. § 405 — Repealed. Pub. L. 98–369, div. A, title IV, §491(a), July 18, 1984, 98 Stat. 848
• 26 U.S.C. § 406 — Employees of foreign affiliates covered by section 3121(l) agreements
• 26 U.S.C. § 407 — Certain employees of domestic subsidiaries engaged in business outside the United States
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 410 — Minimum participation standards
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 413 — Collectively bargained plans, etc.
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 414A — Requirements related to automatic enrollment
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 418E — Insolvent plans
• 26 U.S.C. § 418_to_418D — Repealed. Pub. L. 113–235, div. O, title I, §108(b)(1), Dec. 16, 2014, 128 Stat. 2787
• 26 U.S.C. § 419 — Treatment of funded welfare benefit plans
• 26 U.S.C. § 419A — Qualified asset account; limitation on additions to account
• 26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
• 26 U.S.C. § 421 — General rules
• 26 U.S.C. § 422 — Incentive stock options
• 26 U.S.C. § 422A — Renumbered §422
• 26 U.S.C. § 423 — Employee stock purchase plans
• 26 U.S.C. § 424 — Definitions and special rules
• 26 U.S.C. § 425 — Renumbered §424
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 431 — Minimum funding standards for multiemployer plans
• 26 U.S.C. § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
• 26 U.S.C. § 433 — Minimum funding standards for CSEC plans
• 26 U.S.C. § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• 26 U.S.C. § 441 — Period for computation of taxable income
• 26 U.S.C. § 442 — Change of annual accounting period
• 26 U.S.C. § 443 — Returns for a period of less than 12 months
• 26 U.S.C. § 444 — Election of taxable year other than required taxable year
• 26 U.S.C. § 446 — General rule for methods of accounting
• 26 U.S.C. § 447 — Method of accounting for corporations engaged in farming
• 26 U.S.C. § 448 — Limitation on use of cash method of accounting
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 452 — Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
• 26 U.S.C. § 453 — Installment method
• 26 U.S.C. § 453A — Special rules for nondealers
• 26 U.S.C. § 453B — Gain or loss on disposition of installment obligations