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. § 860 — Deduction for deficiency dividends
• 26 U.S.C. § 860A — Taxation of REMIC's
• 26 U.S.C. § 860B — Taxation of holders of regular interests
• 26 U.S.C. § 860C — Taxation of residual interests
• 26 U.S.C. § 860D — REMIC defined
• 26 U.S.C. § 860E — Treatment of income in excess of daily accruals on residual interests
• 26 U.S.C. § 860F — Other rules
• 26 U.S.C. § 860G — Other definitions and special rules
• 26 U.S.C. § 860H_to_860L — Repealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 862 — Income from sources without the United States
• 26 U.S.C. § 863 — Special rules for determining source
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 865 — Source rules for personal property sales
• 26 U.S.C. § 871 — Tax on nonresident alien individuals
• 26 U.S.C. § 872 — Gross income
• 26 U.S.C. § 873 — Deductions
• 26 U.S.C. § 874 — Allowance of deductions and credits
• 26 U.S.C. § 875 — Partnerships; beneficiaries of estates and trusts
• 26 U.S.C. § 876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 877A — Tax responsibilities of expatriation
• 26 U.S.C. § 878 — Foreign educational, charitable, and certain other exempt organizations
• 26 U.S.C. § 879 — Tax treatment of certain community income in the case of nonresident alien individuals
• 26 U.S.C. § 881 — Tax on income of foreign corporations not connected with United States business
• 26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
• 26 U.S.C. § 883 — Exclusions from gross income
• 26 U.S.C. § 884 — Branch profits tax
• 26 U.S.C. § 885 — Cross references
• 26 U.S.C. § 887 — Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
• 26 U.S.C. § 891 — Doubling of rates of tax on citizens and corporations of certain foreign countries
• 26 U.S.C. § 892 — Income of foreign governments and of international organizations
• 26 U.S.C. § 893 — Compensation of employees of foreign governments or international organizations
• 26 U.S.C. § 894 — Income affected by treaty
• 26 U.S.C. § 895 — Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
• 26 U.S.C. § 896 — Adjustment of tax on nationals, residents, and corporations of certain foreign countries
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 898 — Taxable year of certain foreign corporations
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 902 — Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221
• 26 U.S.C. § 903 — Credit for taxes in lieu of income, etc., taxes
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 905 — Applicable rules
• 26 U.S.C. § 906 — Nonresident alien individuals and foreign corporations
• 26 U.S.C. § 907 — Special rules in case of foreign oil and gas income
• 26 U.S.C. § 908 — Reduction of credit for participation in or cooperation with an international boycott
• 26 U.S.C. § 909 — Suspension of taxes and credits until related income taken into account
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 912 — Exemption for certain allowances
• 26 U.S.C. § 913 — Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194
• 26 U.S.C. § 921_to_927 — Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114 Stat. 2423
• 26 U.S.C. § 931 — Income from sources within Guam, American Samoa, or the Northern Mariana Islands
• 26 U.S.C. § 932 — Coordination of United States and Virgin Islands income taxes
• 26 U.S.C. § 933 — Income from sources within Puerto Rico
• 26 U.S.C. § 934 — Limitation on reduction in income tax liability incurred to the Virgin Islands
• 26 U.S.C. § 934A — Repealed. Pub. L. 99–514, title XII, §1275(c)(3), Oct. 22, 1986, 100 Stat. 2599
• 26 U.S.C. § 935 — Repealed. Pub. L. 99–514, title XII, §1272(d)(2), Oct. 22, 1986, 100 Stat. 2594
• 26 U.S.C. § 936 — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(C), Mar. 23, 2018, 132 Stat. 1206
• 26 U.S.C. § 937 — Residence and source rules involving possessions
• 26 U.S.C. § 941_to_943 — Repealed. Pub. L. 108–357, title I, §101(b)(1), Oct. 22, 2004, 118 Stat. 1423
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 26 U.S.C. § 951A — Global intangible low-taxed income included in gross income of United States shareholders
• 26 U.S.C. § 952 — Subpart F income defined
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 955 — Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
• 26 U.S.C. § 956 — Investment of earnings in United States property
• 26 U.S.C. § 956A — Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
• 26 U.S.C. § 957 — Controlled foreign corporations; United States persons
• 26 U.S.C. § 958 — Rules for determining stock ownership
• 26 U.S.C. § 959 — Exclusion from gross income of previously taxed earnings and profits
• 26 U.S.C. § 960 — Deemed paid credit for subpart F inclusions
• 26 U.S.C. § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• 26 U.S.C. § 962 — Election by individuals to be subject to tax at corporate rates
• 26 U.S.C. § 963 — Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
• 26 U.S.C. § 964 — Miscellaneous provisions
• 26 U.S.C. § 965 — Treatment of deferred foreign income upon transition to participation exemption system of taxation
• 26 U.S.C. § 970 — Reduction of subpart F income of export trade corporations
• 26 U.S.C. § 971 — Definitions
• 26 U.S.C. § 972 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(120), Oct. 4, 1976, 90 Stat. 1784
• 26 U.S.C. § 981 — Repealed. Pub. L. 94–455, title X, §1012(b)(2), Oct. 4, 1976, 90 Stat. 1614
• 26 U.S.C. § 982 — Admissibility of documentation maintained in foreign countries
• 26 U.S.C. § 985 — Functional currency
• 26 U.S.C. § 986 — Determination of foreign taxes and foreign corporation's earnings and profits
• 26 U.S.C. § 987 — Branch transactions
• 26 U.S.C. § 988 — Treatment of certain foreign currency transactions
• 26 U.S.C. § 989 — Other definitions and special rules
• 26 U.S.C. § 991 — Taxation of a domestic international sales corporation
• 26 U.S.C. § 992 — Requirements of a domestic international sales corporation
• 26 U.S.C. § 993 — Definitions and special rules
• 26 U.S.C. § 994 — Inter-company pricing rules
• 26 U.S.C. § 995 — Taxation of DISC income to shareholders
• 26 U.S.C. § 996 — Rules for allocation in the case of distributions and losses
• 26 U.S.C. § 997 — Special subchapter C rules
• 26 U.S.C. § 999 — Reports by taxpayers; determinations
• 26 U.S.C. § 1000 — Reserved
• 26 U.S.C. § 1001 — Determination of amount of and recognition of gain or loss
• 26 U.S.C. § 1002 — Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
• 26 U.S.C. § 1011 — Adjusted basis for determining gain or loss
• 26 U.S.C. § 1012 — Basis of property—cost
• 26 U.S.C. § 1013 — Basis of property included in inventory
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1015 — Basis of property acquired by gifts and transfers in trust
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1017 — Discharge of indebtedness
• 26 U.S.C. § 1018 — Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
• 26 U.S.C. § 1019 — Property on which lessee has made improvements
• 26 U.S.C. § 1020 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
• 26 U.S.C. § 1021 — Sale of annuities
• 26 U.S.C. § 1022 — Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
• 26 U.S.C. § 1023 — Cross references
• 26 U.S.C. § 1024 — Renumbered §1023
• 26 U.S.C. § 1031 — Exchange of real property held for productive use or investment
• 26 U.S.C. § 1032 — Exchange of stock for property
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1034 — Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
• 26 U.S.C. § 1035 — Certain exchanges of insurance policies
• 26 U.S.C. § 1036 — Stock for stock of same corporation
• 26 U.S.C. § 1037 — Certain exchanges of United States obligations
• 26 U.S.C. § 1038 — Certain reacquisitions of real property
• 26 U.S.C. § 1039 — Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 1040 — Transfer of certain farm, etc., real property
• 26 U.S.C. § 1041 — Transfers of property between spouses or incident to divorce
• 26 U.S.C. § 1042 — Sales of stock to employee stock ownership plans or certain cooperatives
• 26 U.S.C. § 1043 — Sale of property to comply with conflict-of-interest requirements
• 26 U.S.C. § 1044 — Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
• 26 U.S.C. § 1045 — Rollover of gain from qualified small business stock to another qualified small business stock
• 26 U.S.C. § 1051 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
• 26 U.S.C. § 1052 — Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
• 26 U.S.C. § 1053 — Property acquired before March 1, 1913
• 26 U.S.C. § 1054 — Certain stock of Federal National Mortgage Association
• 26 U.S.C. § 1055 — Redeemable ground rents
• 26 U.S.C. § 1056 — Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
• 26 U.S.C. § 1057 — Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
• 26 U.S.C. § 1058 — Transfers of securities under certain agreements
• 26 U.S.C. § 1059 — Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
• 26 U.S.C. § 1059A — Limitation on taxpayer's basis or inventory cost in property imported from related persons
• 26 U.S.C. § 1060 — Special allocation rules for certain asset acquisitions
• 26 U.S.C. § 1061 — Partnership interests held in connection with performance of services
• 26 U.S.C. § 1062 — Cross references
• 26 U.S.C. § 1071 — Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93
• 26 U.S.C. § 1081_to_1083 — Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610
• 26 U.S.C. § 1091 — Loss from wash sales of stock or securities
• 26 U.S.C. § 1092 — Straddles
• 26 U.S.C. § 1101_to_1103 — Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 1111 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786
• 26 U.S.C. § 1201 — Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
• 26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
• 26 U.S.C. § 1211 — Limitation on capital losses
• 26 U.S.C. § 1212 — Capital loss carrybacks and carryovers
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1222 — Other terms relating to capital gains and losses
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1231 — Property used in the trade or business and involuntary conversions
• 26 U.S.C. § 1232_to_1232B — Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
• 26 U.S.C. § 1233 — Gains and losses from short sales
• 26 U.S.C. § 1234 — Options to buy or sell
• 26 U.S.C. § 1234A — Gains or losses from certain terminations
• 26 U.S.C. § 1234B — Gains or losses from securities futures contracts
• 26 U.S.C. § 1235 — Sale or exchange of patents
• 26 U.S.C. § 1236 — Dealers in securities
• 26 U.S.C. § 1237 — Real property subdivided for sale
• 26 U.S.C. § 1238 — Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 1239 — Gain from sale of depreciable property between certain related taxpayers
• 26 U.S.C. § 1240 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
• 26 U.S.C. § 1241 — Cancellation of lease or distributor's agreement
• 26 U.S.C. § 1242 — Losses on small business investment company stock
• 26 U.S.C. § 1243 — Loss of small business investment company
• 26 U.S.C. § 1244 — Losses on small business stock
• 26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
• 26 U.S.C. § 1246,_1247 — Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
• 26 U.S.C. § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
• 26 U.S.C. § 1249 — Gain from certain sales or exchanges of patents, etc., to foreign corporations
• 26 U.S.C. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1251 — Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
• 26 U.S.C. § 1252 — Gain from disposition of farm land
• 26 U.S.C. § 1253 — Transfers of franchises, trademarks, and trade names
• 26 U.S.C. § 1254 — Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
• 26 U.S.C. § 1255 — Gain from disposition of section 126 property
• 26 U.S.C. § 1256 — Section 1256 contracts marked to market
• 26 U.S.C. § 1257 — Disposition of converted wetlands or highly erodible croplands
• 26 U.S.C. § 1258 — Recharacterization of gain from certain financial transactions
• 26 U.S.C. § 1259 — Constructive sales treatment for appreciated financial positions
• 26 U.S.C. § 1260 — Gains from constructive ownership transactions
• 26 U.S.C. § 1271 — Treatment of amounts received on retirement or sale or exchange of debt instruments
• 26 U.S.C. § 1272 — Current inclusion in income of original issue discount
• 26 U.S.C. § 1273 — Determination of amount of original issue discount
• 26 U.S.C. § 1274 — Determination of issue price in the case of certain debt instruments issued for property
• 26 U.S.C. § 1274A — Special rules for certain transactions where stated principal amount does not exceed $2,800,000
• 26 U.S.C. § 1275 — Other definitions and special rules
• 26 U.S.C. § 1276 — Disposition gain representing accrued market discount treated as ordinary income
• 26 U.S.C. § 1277 — Deferral of interest deduction allocable to accrued market discount
• 26 U.S.C. § 1278 — Definitions and special rules
• 26 U.S.C. § 1281 — Current inclusion in income of discount on certain short-term obligations
• 26 U.S.C. § 1282 — Deferral of interest deduction allocable to accrued discount
• 26 U.S.C. § 1283 — Definitions and special rules
• 26 U.S.C. § 1286 — Tax treatment of stripped bonds
• 26 U.S.C. § 1287 — Denial of capital gain treatment for gains on certain obligations not in registered form
• 26 U.S.C. § 1288 — Treatment of original issue discount on tax-exempt obligations
• 26 U.S.C. § 1291 — Interest on tax deferral