Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,195 sections, full text, with the cases that cite each one.

• 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
• 26 U.S.C. § 1293 — Current taxation of income from qualified electing funds
• 26 U.S.C. § 1294 — Election to extend time for payment of tax on undistributed earnings
• 26 U.S.C. § 1295 — Qualified electing fund
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1297 — Passive foreign investment company
• 26 U.S.C. § 1298 — Special rules
• 26 U.S.C. § 1301 — Averaging of farm income
• 26 U.S.C. § 1311 — Correction of error
• 26 U.S.C. § 1312 — Circumstances of adjustment
• 26 U.S.C. § 1313 — Definitions
• 26 U.S.C. § 1314 — Amount and method of adjustment
• 26 U.S.C. § 1315 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
• 26 U.S.C. § 1321 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]
• 26 U.S.C. § 1331...1337 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
• 26 U.S.C. § 1331_to_1337 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
• 26 U.S.C. § 1341 — Computation of tax where taxpayer restores substantial amount held under claim of right
• 26 U.S.C. § 1342 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
• 26 U.S.C. § 1346 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
• 26 U.S.C. § 1347 — Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
• 26 U.S.C. § 1348 — Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
• 26 U.S.C. § 1351 — Treatment of recoveries of foreign expropriation losses
• 26 U.S.C. § 1352 — Alternative tax on qualifying shipping activities
• 26 U.S.C. § 1353 — Notional shipping income
• 26 U.S.C. § 1354 — Alternative tax election; revocation; termination
• 26 U.S.C. § 1355 — Definitions and special rules
• 26 U.S.C. § 1356 — Qualifying shipping activities
• 26 U.S.C. § 1357 — Items not subject to regular tax; depreciation; interest
• 26 U.S.C. § 1358 — Allocation of credits, income, and deductions
• 26 U.S.C. § 1359 — Disposition of qualifying vessels
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1362 — Election; revocation; termination
• 26 U.S.C. § 1363 — Effect of election on corporation
• 26 U.S.C. § 1366 — Pass-thru of items to shareholders
• 26 U.S.C. § 1367 — Adjustments to basis of stock of shareholders, etc.
• 26 U.S.C. § 1368 — Distributions
• 26 U.S.C. § 1371 — Coordination with subchapter C
• 26 U.S.C. § 1372 — Partnership rules to apply for fringe benefit purposes
• 26 U.S.C. § 1373 — Foreign income
• 26 U.S.C. § 1374 — Tax imposed on certain built-in gains
• 26 U.S.C. § 1375 — Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
• 26 U.S.C. § 1377 — Definitions and special rule
• 26 U.S.C. § 1378 — Taxable year of S corporation
• 26 U.S.C. § 1379 — Transitional rules on enactment
• 26 U.S.C. § 1381 — Organizations to which part applies
• 26 U.S.C. § 1382 — Taxable income of cooperatives
• 26 U.S.C. § 1383 — Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
• 26 U.S.C. § 1385 — Amounts includible in patron’s gross income
• 26 U.S.C. § 1388 — Definitions; special rules
• 26 U.S.C. § 1391 — Designation procedure
• 26 U.S.C. § 1392 — Eligibility criteria
• 26 U.S.C. § 1393 — Definitions and special rules
• 26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
• 26 U.S.C. § 1396 — Empowerment zone employment credit
• 26 U.S.C. § 1397 — Other definitions and special rules
• 26 U.S.C. § 1397A — Increase in expensing under section 179
• 26 U.S.C. § 1397B — Nonrecognition of gain on rollover of empowerment zone investments
• 26 U.S.C. § 1397C — Enterprise zone business defined
• 26 U.S.C. § 1397D — Qualified zone property defined
• 26 U.S.C. § 1397E — Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
• 26 U.S.C. § 1397F — Regulations
• 26 U.S.C. § 1398 — Rules relating to individuals’ title 11 cases
• 26 U.S.C. § 1399 — No separate taxable entities for partnerships, corporations, etc.
• 26 U.S.C. § 1400...1400C — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
• 26 U.S.C. § 1400E...1400J — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
• 26 U.S.C. § 1400E_to_1400J — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210
• 26 U.S.C. § 1400L...1400U–3 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
• 26 U.S.C. § 1400L_to_1400U-3 — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211
• 26 U.S.C. § 1400Z–1 — Designation
• 26 U.S.C. § 1400Z–2 — Special rules for capital gains invested in opportunity zones
• 26 U.S.C. § 1400_to_1400C — Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209
• 26 U.S.C. § 1401 — Rate of tax
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 1403 — Miscellaneous provisions
• 26 U.S.C. § 1411 — Imposition of tax
• 26 U.S.C. § 1441 — Withholding of tax on nonresident aliens
• 26 U.S.C. § 1442 — Withholding of tax on foreign corporations
• 26 U.S.C. § 1443 — Foreign tax-exempt organizations
• 26 U.S.C. § 1444 — Withholding on Virgin Islands source income
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 1446 — Withholding of tax on foreign partners’ share of effectively connected income
• 26 U.S.C. § 1451 — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
• 26 U.S.C. § 1461 — Liability for withheld tax
• 26 U.S.C. § 1462 — Withheld tax as credit to recipient of income
• 26 U.S.C. § 1463 — Tax paid by recipient of income
• 26 U.S.C. § 1464 — Refunds and credits with respect to withheld tax
• 26 U.S.C. § 1465 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
• 26 U.S.C. § 1471 — Withholdable payments to foreign financial institutions
• 26 U.S.C. § 1472 — Withholdable payments to other foreign entities
• 26 U.S.C. § 1473 — Definitions
• 26 U.S.C. § 1474 — Special rules
• 26 U.S.C. § 1491,_1492 — Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
• 26 U.S.C. § 1493 — Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
• 26 U.S.C. § 1494 — Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
• 26 U.S.C. § 1501 — Privilege to file consolidated returns
• 26 U.S.C. § 1502 — Regulations
• 26 U.S.C. § 1503 — Computation and payment of tax
• 26 U.S.C. § 1504 — Definitions
• 26 U.S.C. § 1505 — Cross references
• 26 U.S.C. § 1551 — Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
• 26 U.S.C. § 1552 — Earnings and profits
• 26 U.S.C. § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
• 26 U.S.C. § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
• 26 U.S.C. § 1563 — Definitions and special rules
• 26 U.S.C. § 1564 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2002 — Liability for payment
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2011 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
• 26 U.S.C. § 2012 — Credit for gift tax
• 26 U.S.C. § 2013 — Credit for tax on prior transfers
• 26 U.S.C. § 2014 — Credit for foreign death taxes
• 26 U.S.C. § 2015 — Credit for death taxes on remainders
• 26 U.S.C. § 2016 — Recovery of taxes claimed as credit
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2032 — Alternate valuation
• 26 U.S.C. § 2032A — Valuation of certain farm, etc., real property
• 26 U.S.C. § 2033 — Property in which the decedent had an interest
• 26 U.S.C. § 2033A — Renumbered § 2057]
• 26 U.S.C. § 2034 — Dower or curtesy interests
• 26 U.S.C. § 2035 — Adjustments for certain gifts made within 3 years of decedent’s death
• 26 U.S.C. § 2036 — Transfers with retained life estate
• 26 U.S.C. § 2037 — Transfers taking effect at death
• 26 U.S.C. § 2038 — Revocable transfers
• 26 U.S.C. § 2039 — Annuities
• 26 U.S.C. § 2040 — Joint interests
• 26 U.S.C. § 2041 — Powers of appointment
• 26 U.S.C. § 2042 — Proceeds of life insurance
• 26 U.S.C. § 2043 — Transfers for insufficient consideration
• 26 U.S.C. § 2044 — Certain property for which marital deduction was previously allowed
• 26 U.S.C. § 2045 — Prior interests
• 26 U.S.C. § 2046 — Disclaimers
• 26 U.S.C. § 2051 — Definition of taxable estate
• 26 U.S.C. § 2052 — Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
• 26 U.S.C. § 2053 — Expenses, indebtedness, and taxes
• 26 U.S.C. § 2054 — Losses
• 26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses
• 26 U.S.C. § 2056 — Bequests, etc., to surviving spouse
• 26 U.S.C. § 2056A — Qualified domestic trust
• 26 U.S.C. § 2057 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
• 26 U.S.C. § 2058 — State death taxes
• 26 U.S.C. § 2101 — Tax imposed
• 26 U.S.C. § 2102 — Credits against tax
• 26 U.S.C. § 2103 — Definition of gross estate
• 26 U.S.C. § 2104 — Property within the United States
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 2106 — Taxable estate
• 26 U.S.C. § 2107 — Expatriation to avoid tax
• 26 U.S.C. § 2108 — Application of pre-1967 estate tax provisions
• 26 U.S.C. § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• 26 U.S.C. § 2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
• 26 U.S.C. § 2203 — Definition of executor
• 26 U.S.C. § 2204 — Discharge of fiduciary from personal liability
• 26 U.S.C. § 2205 — Reimbursement out of estate
• 26 U.S.C. § 2206 — Liability of life insurance beneficiaries
• 26 U.S.C. § 2207 — Liability of recipient of property over which decedent had power of appointment
• 26 U.S.C. § 2207A — Right of recovery in the case of certain marital deduction property
• 26 U.S.C. § 2207B — Right of recovery where decedent retained interest
• 26 U.S.C. § 2208 — Certain residents of possessions considered citizens of the United States
• 26 U.S.C. § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States
• 26 U.S.C. § 2210 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• 26 U.S.C. § 2501 — Imposition of tax
• 26 U.S.C. § 2502 — Rate of tax
• 26 U.S.C. § 2503 — Taxable gifts
• 26 U.S.C. § 2504 — Taxable gifts for preceding calendar periods
• 26 U.S.C. § 2505 — Unified credit against gift tax
• 26 U.S.C. § 2511 — Transfers in general
• 26 U.S.C. § 2512 — Valuation of gifts
• 26 U.S.C. § 2513 — Gift by husband or wife to third party
• 26 U.S.C. § 2514 — Powers of appointment
• 26 U.S.C. § 2515 — Treatment of generation-skipping transfer tax
• 26 U.S.C. § 2515A — Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
• 26 U.S.C. § 2516 — Certain property settlements
• 26 U.S.C. § 2517 — Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
• 26 U.S.C. § 2518 — Disclaimers
• 26 U.S.C. § 2519 — Dispositions of certain life estates
• 26 U.S.C. § 2521 — Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
• 26 U.S.C. § 2522 — Charitable and similar gifts