Internal Revenue Code

Definitions and special rules

Tax tables for individuals

Cross references relating to tax on individuals

Tax imposed

Cross references relating to tax on corporations

Alternative minimum tax imposed

Adjusted financial statement income

Denial of certain losses

Tax on base erosion payments of taxpayers with substantial gross receipts

Gross income defined

Taxable income defined

Ordinary income defined

Ordinary loss defined

Treatment of community income

2-percent floor on miscellaneous itemized deductions

Overall limitation on itemized deductions

Services of child

Prizes and awards

Dealers in tax-exempt securities

Commodity credit loans

Gross up for deemed paid foreign tax credit

Group-term life insurance purchased for employees

Restoration of value of certain securities

Reimbursement of moving expenses

Property transferred in connection with performance of services

Transfer of appreciated property to political organizations

Unemployment compensation

Social security and tier 1 railroad retirement benefits

Alcohol and biodiesel fuels credits

Certain amounts with respect to nuclear decommissioning costs

Illegal Federal irrigation subsidies

Certain foreign branch losses transferred to specified 10-percent owned foreign corporations

Gifts and inheritances

Interest on State and local bonds

Compensation for injuries or sickness

Contributions by employer to accident and health plans

Rental value of parsonages

Improvements by lessee on lessor’s property

Qualified lessee construction allowances for short-term leases

Recovery of tax benefit items

Certain combat zone compensation of members of the Armed Forces

Income of States, municipalities, etc.

Contributions to the capital of a corporation

Meals or lodging furnished for the convenience of the employer

Certain reduced uniformed services retirement pay

Amounts received under insurance contracts for certain living expenses

Cafeteria plans

Certain cost-sharing payments

Educational assistance programs

Employer contributions to Trump accounts

Dependent care assistance programs

Certain personal injury liability assignments

Certain foster care payments

Certain fringe benefits

Certain military benefits

Income from United States savings bonds used to pay higher education tuition and fees

Energy conservation subsidies provided by public utilities

Adoption assistance programs

Medicare Advantage MSA

Disaster relief payments

Federal subsidies for prescription drug plans

Benefits provided to volunteer firefighters and emergency medical responders

Certain disability-related first responder retirement payments

Indian health care benefits

Indian general welfare benefits

Certain amounts received by wrongfully incarcerated individuals

Assignments to Alaska Native Settlement Trusts

Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction

Continuation coverage premium assistance

Certain contributions to Trump accounts

Scholarships for qualified elementary or secondary education expenses of eligible students

Interest on loans secured by rural or agricultural real property

Cross references to other Acts

Allowance of deductions for personal exemptions

Dependent defined

Cross references

Allowance of deductions

Interest

Taxes

Losses

Depreciation

Amortizable bond premium

Circulation expenditures

Amortization of research and experimental expenditures

Domestic research or experimental expenditures

Soil and water conservation expenditures; endangered species recovery expenditures

Payments with respect to employees of certain foreign corporations

Amortization of cost of acquiring a lease

Election to expense certain depreciable business assets

Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

Election to expense certain refineries

Energy efficient commercial buildings deduction

Election to expense advanced mine safety equipment

Expenditures by farmers for fertilizer, etc.

Treatment of certain qualified productions

Activities not engaged in for profit

Recoveries of damages for antitrust violations, etc.

Expenditures to remove architectural and transportation barriers to the handicapped and elderly

Contributions to black lung benefit trust

Tertiary injectants

Treatment of reforestation expenditures

Contributions to employer liability trusts

Start-up expenditures

Deduction for certain unused business credits

Amortization of goodwill and certain other intangibles

Expensing of environmental remediation costs

Qualified business income

Allowance of deductions

Expenses for production of income

Medical, dental, etc., expenses

Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

Archer MSAs

Interest on education loans

Health savings accounts

Qualified tips

Qualified overtime compensation

Cross reference

Allowance of special deductions

Dividends received by corporations

Dividends received from certain foreign corporations

Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations

Rules applying to deductions for dividends received

Dividends received deduction reduced where portfolio stock is debt financed

Contributions to Alaska Native Settlement Trusts

Organizational expenditures

Limitation on deduction of bond premium on repurchase

Foreign-derived deduction eligible income and net CFC tested income

General rule for disallowance of deductions

Personal, living, and family expenses

Capitalization and inclusion in inventory costs of certain expenses

Certain amounts paid in connection with insurance contracts

Expenses and interest relating to tax-exempt income

Carrying charges

Losses, expenses, and interest with respect to transactions between related taxpayers

Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

Sale of land with unharvested crop

Acquisitions made to evade or avoid income tax

Personal service corporations formed or availed of to avoid or evade income tax

Stapled entities

Debts owed by political parties, etc.

Disposal of coal or domestic iron ore

Holders of life or terminable interest

Disallowance of certain entertainment, etc., expenses

Certain taxes

Certain indirect contributions to political parties

Deductions incurred by certain membership organizations in transactions with members

Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

Demolition of structures

Certain expenses for which credits are allowable

Expenditures in connection with the illegal sale of drugs

Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

Golden parachute payments

Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

Terminal railroad corporations and their shareholders

Limitation on net operating loss carryforwards and certain built-in losses following ownership change

Special limitations on certain excess credits, etc.

Limitation on use of preacquisition losses to offset built-in gains

Treatment of certain interests in corporations as stock or indebtedness

General rules

Incentive stock options

Employee stock purchase plans

Definitions and special rules

Period for computation of taxable income

Change of annual accounting period

Returns for a period of less than 12 months

Election of taxable year other than required taxable year

Adjustments required by changes in method of accounting

Allocation of income and deductions among taxpayers

Interest on certain deferred payments

Feeder organizations

Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)

Organizations required to notify Secretary of intent to operate under 501(c)(4)

Termination of private foundation status

Special rules with respect to section 501(c)(3) organizations

Private foundation defined

Imposition of tax on unrelated business income of charitable, etc., organizations

Unrelated trade or business

Unrelated debt-financed income

Taxes of foreign countries and possessions of the United States

Exemption of farmers’ cooperatives from tax

Shipowners’ protection and indemnity associations

Political organizations

Certain homeowners associations

Qualified tuition programs

Qualified ABLE programs

Coverdell education savings accounts

Trump accounts

Imposition of accumulated earnings tax

Corporations subject to accumulated earnings tax

Evidence of purpose to avoid income tax

Burden of proof

Accumulated taxable income

Income not placed on annual basis

Reasonable needs of the business

Imposition of personal holding company tax

Definition of personal holding company

Personal holding company income

Rules for determining stock ownership

Undistributed personal holding company income

Income not placed on annual basis

Deduction for deficiency dividends

Definition of deduction for dividends paid

Rules applicable in determining dividends eligible for dividends paid deduction

Rules relating to dividends paid after close of taxable year

Dividend carryover

Consent dividends

Definition of bank

Bad debts, losses, and gains with respect to securities held by financial institutions

Common trust funds

Reserves for losses on loans of banks

Deduction for dividends paid on deposits

Reserves for losses on loans

Alternative tax for mutual savings banks conducting life insurance business

Treatment of transactions in which Federal financial assistance provided

Allowance of deduction for depletion

Basis for cost depletion

Percentage depletion

Definition of property

Development expenditures

Deduction and recapture of certain mining exploration expenditures

Gain or loss in the case of timber, coal, or domestic iron ore

Income tax treatment of mineral production payments

Continental shelf areas

Recipients of income in respect of decedents

Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

Partners, not partnership, subject to tax

Income and credits of partner

Partnership computations

Partner’s distributive share

Determination of basis of partner’s interest

Taxable years of partner and partnership

Transactions between partner and partnership

Continuation of partnership

Treatment of organization and syndication fees

Terms defined

Tax on insurance companies other than life insurance companies

Insurance company taxable income

Treatment of Blue Cross and Blue Shield organizations, etc.

Determination of taxable investment income

Election by reciprocal

Credit for foreign taxes

Foreign companies carrying on insurance business

Annual accounting period

Certain reinsurance agreements

Discounted unpaid losses defined

Capitalization of certain policy acquisition expenses

Definition of regulated investment company

Taxation of regulated investment companies and their shareholders

Foreign tax credit allowed to shareholders

Credits from tax credit bonds allowed to shareholders

Limitations applicable to dividends received from regulated investment company

Dividends paid by regulated investment company after close of taxable year

Definition of real estate investment trust

Taxation of real estate investment trusts and their beneficiaries

Dividends paid by real estate investment trust after close of taxable year

Adoption of annual accounting period

Deduction for deficiency dividends

Taxation of REMIC’s

Taxation of holders of regular interests

Taxation of residual interests

REMIC defined

Treatment of income in excess of daily accruals on residual interests

Other rules

Other definitions and special rules

Income from sources within the United States

Income from sources without the United States

Special rules for determining source

Source rules for personal property sales

Reports by taxpayers; determinations

Determination of amount of and recognition of gain or loss

Adjusted basis for determining gain or loss

Basis of property—cost

Basis of property included in inventory

Basis of property acquired by gifts and transfers in trust

Discharge of indebtedness

Property on which lessee has made improvements

Sale of annuities

Cross references

Exchange of real property held for productive use or investment

Exchange of stock for property

Involuntary conversions

Certain exchanges of insurance policies

Stock for stock of same corporation

Certain exchanges of United States obligations

Transfer of certain farm, etc., real property

Transfers of property between spouses or incident to divorce

Sales of stock to employee stock ownership plans or certain cooperatives

Sale of property to comply with conflict-of-interest requirements

Rollover of gain from qualified small business stock to another qualified small business stock

Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

Property acquired before

Certain stock of Federal National Mortgage Association

Redeemable ground rents

Transfers of securities under certain agreements

Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

Limitation on taxpayer’s basis or inventory cost in property imported from related persons

Special allocation rules for certain asset acquisitions

Partnership interests held in connection with performance of services

Gain from the sale or exchange of qualified farmland property to qualified farmers

Cross references

Loss from wash sales of stock or securities

Straddles

Partial exclusion for gain from certain small business stock

Limitation on capital losses

Capital loss carrybacks and carryovers

Capital asset defined

Other terms relating to capital gains and losses

Property used in the trade or business and involuntary conversions

Gains and losses from short sales

Options to buy or sell

Gains or losses from certain terminations

Gains or losses from securities futures contracts

Sale or exchange of patents

Dealers in securities

Real property subdivided for sale

Gain from sale of depreciable property between certain related taxpayers

Cancellation of lease or distributor’s agreement

Losses on small business investment company stock

Loss of small business investment company

Losses on small business stock

Gain from dispositions of certain depreciable property

Gain from certain sales or exchanges of patents, etc., to foreign corporations

Gain from dispositions of certain depreciable realty

Gain from disposition of farm land

Transfers of franchises, trademarks, and trade names

Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

Gain from disposition of section 126 property

Section 1256 contracts marked to market

Disposition of converted wetlands or highly erodible croplands

Recharacterization of gain from certain financial transactions

Constructive sales treatment for appreciated financial positions

Gains from constructive ownership transactions

Averaging of farm income

Correction of error

Circumstances of adjustment

Definitions

Amount and method of adjustment

Computation of tax where taxpayer restores substantial amount held under claim of right

Treatment of recoveries of foreign expropriation losses

Alternative tax on qualifying shipping activities

Notional shipping income

Alternative tax election; revocation; termination

Definitions and special rules

Qualifying shipping activities

Items not subject to regular tax; depreciation; interest

Allocation of credits, income, and deductions

Disposition of qualifying vessels

S corporation defined

Election; revocation; termination

Effect of election on corporation

Pass-thru of items to shareholders

Adjustments to basis of stock of shareholders, etc.

Distributions

Coordination with subchapter C

Partnership rules to apply for fringe benefit purposes

Foreign income

Tax imposed on certain built-in gains

Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts

Definitions and special rule

Taxable year of S corporation

Transitional rules on enactment

Organizations to which part applies

Taxable income of cooperatives

Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

Amounts includible in patron’s gross income

Definitions; special rules

Designation procedure

Eligibility criteria

Definitions and special rules

Tax-exempt enterprise zone facility bonds

Regulations

Rules relating to individuals’ title 11 cases

No separate taxable entities for partnerships, corporations, etc.

Designation

Special rules for capital gains invested in opportunity zones