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                                                               USC Title 26 Outline
       Primary Reference               Unique ID                    BEA LRP Description
26USC                              USC26_OL-1      USC Title 26 Internal Revenue Code
26USC                              USC26_OL-2      January 2011
26USC,SubttlA                      USC26_OL-4      Subtitle A - Income Taxes
26USC,SubttlA,Ch1                  USC26_OL-5      CHAPTER 1 - NORMAL TAXES AND SURTAXES
26USC,SubttlA,Ch1,SubchA           USC26_OL-6      SUBCHAPTER A - DETERMINATION OF TAX
                                                   LIABILITY
26USC,SubttlA,Ch1,SubchA,PtI       USC26_OL-7      PART I - TAX ON INDIVIDUALS
26USC,SubttlA,Ch1,SubchA,PtI,Se    USC26_OL-8      Sec. 1. Tax imposed
c1
26USC,SubttlA,Ch1,SubchA,PtI,Se    USC26_OL-9      Sec. 2. Definitions and special rules
c2
26USC,SubttlA,Ch1,SubchA,PtI,Se    USC26_OL-10     Sec. 3. Tax tables for individuals
c3
26USC,SubttlA,Ch1,SubchA,PtI,Se    USC26_OL-12     Sec. 5. Cross references relating to tax on individuals
c5
26USC,SubttlA,Ch1,SubchA,PtII      USC26_OL-13     PART II - TAX ON CORPORATIONS
26USC,SubttlA,Ch1,SubchA,PtII,Se   USC26_OL-14     Sec. 11. Tax imposed
c11
26USC,SubttlA,Ch1,SubchA,PtII,Se   USC26_OL-15     Sec. 12. Cross references relating to tax on
c12                                                corporations
26USC,SubttlA,Ch1,SubchA,PtIII     USC26_OL-16     PART III - CHANGES IN RATES DURING A TAXABLE
                                                   YEAR
26USC,SubttlA,Ch1,SubchA,PtIII,S   USC26_OL-17     Sec. 15. Effect of changes
ec15
26USC,SubttlA,Ch1,SubchA,PtIV      USC26_OL-18     PART IV - CREDITS AGAINST TAX
26USC,SubttlA,Ch1,SubchA,PtIV,S    USC26_OL-19     SUBPART A - NONREFUNDABLE PERSONAL
ubptA                                              CREDITS
26USC,SubttlA,Ch1,SubchA,PtIV,S    USC26_OL-20     Sec. 21. Expenses for household and dependent care
ubptA,Sec21                                        services necessary for gainful employment
26USC,SubttlA,Ch1,SubchA,PtIV,S    USC26_OL-21     Sec. 22. Credit for the elderly and the permanently and
ubptA,Sec22                                        totally disabled
26USC,SubttlA,Ch1,SubchA,PtIV,S    USC26_OL-23     Sec. 24. Child tax credit
ubptA,Sec24
26USC,SubttlA,Ch1,SubchA,PtIV,S    USC26_OL-24     Sec. 25. Interest on certain home mortgages
ubptA,Sec25
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-25   Sec. 25A. Hope and Lifetime Learning credits
ubptA,Sec25A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-26   Sec. 25B. Elective deferrals and IRA contributions by
ubptA,Sec25B                                    certain individuals
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-27   Sec. 25C. Nonbusiness energy property
ubptA,Sec25C
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-28   Sec. 25D. Residential energy efficient property
ubptA,Sec25D
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-29   Sec. 26. Limitation based on tax liability; definition of tax
ubptA,Sec26                                     liability
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-30   SUBPART B - OTHER CREDITS
ubptB
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-31   Sec. 27. Taxes of foreign countries and possessions of
ubptB,Sec27                                     the United States; possession tax credit
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-34   Sec. 30. Certain plug-in electric vehicles
ubptB,Sec30
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-35   Sec. 30A. Puerto Rico economic activity credit
ubptB,Sec30A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-36   Sec. 30B. Alternative motor vehicle credit
ubptB,Sec30B
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-37   Sec. 30C. Alternative fuel vehicle refueling property
ubptB,Sec30C                                    credit
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-38   Sec. 30D. New qualified plug-in electric drive motor
ubptB,Sec30D                                    vehicles
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-39   SUBPART C - REFUNDABLE CREDITS
ubptC
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-40   Sec. 31. Tax withheld on wages
ubptC,Sec31
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-41   Sec. 32. Earned income
ubptC,Sec32
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-42   Sec. 33. Tax withheld at source on nonresident aliens
ubptC,Sec33                                     and foreign corporations
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-43   Sec. 34. Certain uses of gasoline and special fuels
ubptC,Sec34
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-44   Sec. 35. Health insurance costs of eligible individuals
ubptC,Sec35
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-45     Sec. 36. First-time homebuyer credit
ubptC,Sec36
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-46     Sec. 36A. Making work pay credit
ubptC,Sec36A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-2637   Sec. 36B. Refundable credit for coverage under a
ubptC,Sec36B                                      qualified health plan
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-2638   Sec. 36C. Adoption expenses
ubptC,Sec36C
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-47     Sec. 37. Overpayments of tax
ubptC,Sec37
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-48     SUBPART D - BUSINESS RELATED CREDITS
ubptD
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-49     Sec. 38. General business credit
ubptD,Sec38
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-50     Sec. 39. Carryback and carryforward of unused credits
ubptD,Sec39
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-51     Sec. 40. Alcohol, etc., used as fuel
ubptD,Sec40
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-52     Sec. 40A. Biodiesel and renewable diesel used as fuel
ubptD,Sec40A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-53     Sec. 41. Credit for increasing research activities
ubptD,Sec41
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-54     Sec. 42. Low-income housing credit
ubptD,Sec42
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-55     Sec. 43. Enhanced oil recovery credit
ubptD,Sec43
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-56     Sec. 44. Expenditures to provide access to disabled
ubptD,Sec44                                       individuals
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-65     Sec. 45. Electricity produced from certain renewable
ubptD,Sec45                                       resources, etc.
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-66     Sec. 45A. Indian employment credit
ubptD,Sec45A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-67     Sec. 45B. Credit for portion of employer social security
ubptD,Sec45B                                      taxes paid with respect to employee cash tips
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-68     Sec. 45C. Clinical testing expenses for certain drugs for
ubptD,Sec45C                                      rare diseases or conditions
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-69     Sec. 45D. New markets tax credit
ubptD,Sec45D
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-70     Sec. 45E. Small employer pension plan startup costs
ubptD,Sec45E
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-71     Sec. 45F. Employer-provided child care credit
ubptD,Sec45F
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-72     Sec. 45G. Railroad track maintenance credit
ubptD,Sec45G
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-73     Sec. 45H. Credit for production of low sulfur diesel fuel
ubptD,Sec45H
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-74     Sec. 45I. Credit for producing oil and gas from marginal
ubptD,Sec45I                                      wells
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-75     Sec. 45J. Credit for production from advanced nuclear
ubptD,Sec45J                                      power facilities
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-76     Sec. 45K. Credit for producing fuel from a
ubptD,Sec45K                                      nonconventional source
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-77     Sec. 45L. New energy efficient home credit
ubptD,Sec45L
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-78     Sec. 45M. Energy efficient appliance credit
ubptD,Sec45M
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-79     Sec. 45N. Mine rescue team training credit
ubptD,Sec45N
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-80     Sec. 45O. Agricultural chemicals security credit
ubptD,Sec45O
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-81     Sec. 45P. Employer wage credit for employees who are
ubptD,Sec45P                                      active duty members of the uniformed services
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-82     Sec. 45Q. Credit for carbon dioxide sequestration
ubptD,Sec45Q
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-2639   Sec. 45R. Employee health insurance expenses of
ubptD,Sec45R                                      small employers
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-83     SUBPART E - RULES FOR COMPUTING
ubptE                                             INVESTMENT CREDIT
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-84     Sec. 46. Amount of credit
ubptE,Sec46
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-85     Sec. 47. Rehabilitation credit
ubptE,Sec47
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-86     Sec. 48. Energy credit
ubptE,Sec48
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-87     Sec. 48A. Qualifying advanced coal project credit
ubptE,Sec48A
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-88     Sec. 48B. Qualifying gasification project credit
ubptE,Sec48B
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-89     Sec. 48C. Qualifying advanced energy project credit
ubptE,Sec48C
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-2640   Sec. 48D. Qualifying therapeutic discovery project credit
ubptE,Sec48D
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-90     Sec. 49. At-risk rules
ubptE,Sec49
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-91     Sec. 50. Other special rules
ubptE,Sec50
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-93     SUBPART F - RULES FOR COMPUTING WORK
ubptF                                             OPPORTUNITY CREDIT
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-94     Sec. 51. Amount of credit
ubptF,Sec51
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-96     Sec. 52. Special rules
ubptF,Sec52
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-97     SUBPART G - CREDIT AGAINST REGULAR TAX FOR
ubptG                                             PRIOR YEAR MINIMUM TAX LIABILITY
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-98     Sec. 53. Credit for prior year minimum tax liability
ubptG,Sec53
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-99     SUBPART H - NONREFUNDABLE CREDIT TO
ubptH                                             HOLDERS OF CLEAN RENEWABLE ENERGY
                                                  BONDS
26USC,SubttlA,Ch1,SubchA,PtIV,S USC26_OL-100      Sec. 54. Credit to holders of clean renewable energy
ubptH,Sec54                                       bonds
26USC,SubttlA,Ch1,SubchA,PtIV,S USC26_OL-101      SUBPART I - QUALIFIED TAX CREDIT BONDS
ubptI
26USC,SubttlA,Ch1,SubchA,PtIV,S USC26_OL-102      Sec. 54A. Credit to holders of qualified tax credit bonds
ubptI,Sec54A
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-103   Sec. 54B. Qualified forestry conservation bonds
ubptI,Sec54B
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-104   Sec. 54C. New clean renewable energy bonds
ubptI,Sec54C
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-105   Sec. 54D. Qualified energy conservation bonds
ubptI,Sec54D
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-106   Sec. 54E. Qualified zone academy bonds
ubptI,Sec54E
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-107   Sec. 54F. Qualified school construction bonds
ubptI,Sec54F
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-108   SUBPART J - BUILD AMERICA BONDS
ubptJ
26USC,SubttlA,Ch1,SubchA,PtIV,S   USC26_OL-109   Sec. 54AA. Build America bonds
ubptJ,Sec54AA
26USC,SubttlA,Ch1,SubchA,PtV      USC26_OL-110   [PART V - REPEALED]
26USC,SubttlA,Ch1,SubchA,PtVI     USC26_OL-111   PART VI - ALTERNATIVE MINIMUM TAX
26USC,SubttlA,Ch1,SubchA,PtVI,S   USC26_OL-112   Sec. 55. Alternative minimum tax imposed
ec55
26USC,SubttlA,Ch1,SubchA,PtVI,S   USC26_OL-113   Sec. 56. Adjustments in computing alternative minimum
ec56                                             taxable income
26USC,SubttlA,Ch1,SubchA,PtVI,S   USC26_OL-114   Sec. 57. Items of tax preference
ec57
26USC,SubttlA,Ch1,SubchA,PtVI,S   USC26_OL-115   Sec. 58. Denial of certain losses
ec58
26USC,SubttlA,Ch1,SubchA,PtVI,S   USC26_OL-116   Sec. 59. Other definitions and special rules
ec59
26USC,SubttlA,Ch1,SubchA,PtVII    USC26_OL-117   PART VII - ENVIRONMENTAL TAX

26USC,SubttlA,Ch1,SubchA,PtVII, USC26_OL-118     Sec. 59A. Environmental tax
Sec59A
26USC,SubttlA,Ch1,SubchB        USC26_OL-121     SUBCHAPTER B - COMPUTATION OF TAXABLE
                                                 INCOME
26USC,SubttlA,Ch1,SubchB,PtI      USC26_OL-122   PART I - DEFINITION OF GROSS INCOME,
                                                 ADJUSTED GROSS INCOME, TAXABLE INCOME,
                                                 ETC.
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-123   Sec. 61. Gross income defined
c61
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-124   Sec. 62. Adjusted gross income defined
c62
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-125   Sec. 63. Taxable income defined
c63
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-126   Sec. 64. Ordinary income defined
c64
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-127   Sec. 65. Ordinary loss defined
c65
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-128   Sec. 66. Treatment of community income
c66
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-129   Sec. 67. 2-percent floor on miscellaneous itemized
c67                                               deductions
26USC,SubttlA,Ch1,SubchB,PtI,Se    USC26_OL-130   Sec. 68. Overall limitation on itemized deductions
c68
26USC,SubttlA,Ch1,SubchB,PtII      USC26_OL-131   PART II - ITEMS SPECIFICALLY INCLUDED IN
                                                  GROSS INCOME
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-132   Sec. 71. Alimony and separate maintenance payments
c71
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-133   Sec. 72. Annuities; certain proceeds of endowment and
c72                                               life insurance contracts
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-134   Sec. 73. Services of child
c73
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-135   Sec. 74. Prizes and awards
c74
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-136   Sec. 75. Dealers in tax-exempt securities
c75
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-138   Sec. 77. Commodity credit loans
c77
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-139   Sec. 78. Dividends received from certain foreign
c78                                               corporations by domestic corporations choosing foreign
                                                  tax credit
26USC,SubttlA,Ch1,SubchB,PtII,Se USC26_OL-140     Sec. 79. Group-term life insurance purchased for
c79                                               employees
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-141   Sec. 80. Restoration of value of certain securities
c80
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-143   Sec. 82. Reimbursement for expenses of moving
c82
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-144   Sec. 83. Property transferred in connection with
c83                                               performance of services
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-145   Sec. 84. Transfer of appreciated property to political
c84                                               organization
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-146   Sec. 85. Unemployment compensation
c85
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-147   Sec. 86. Social security and tier 1 railroad retirement
c86                                               benefits
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-148   Sec. 87. Alcohol and biodiesel fuels credits
c87
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-149   Sec. 88. Certain amounts with respect to nuclear
c88                                               decommissioning costs
26USC,SubttlA,Ch1,SubchB,PtII,Se   USC26_OL-151   Sec. 90. Illegal Federal irrigation subsidies
c90
26USC,SubttlA,Ch1,SubchB,PtIII     USC26_OL-152   PART III - ITEMS SPECIFICALLY EXCLUDED FROM
                                                  GROSS INCOME
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-153   Sec. 101. Certain death benefits
ec101
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-154   Sec. 102. Gifts and inheritances
ec102
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-155   Sec. 103. Interest on State and local bonds
ec103
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-157   Sec. 104. Compensation for injuries or sickness
ec104
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-158   Sec. 105. Amounts received under accident and health
ec105                                             plans
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-159   Sec. 106. Contributions by employer to accident and
ec106                                             health plans
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-160   Sec. 107. Rental value of parsonages
ec107
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-161   Sec. 108. Income from discharge of indebtedness
ec108
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-162   Sec. 109. Improvements by lessee on lessor's property
ec109
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-163   Sec. 110. Qualified lessee construction allowances for
ec110                                             short-term leases
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-164   Sec. 111. Recovery of tax benefit items
ec111
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-165   Sec. 112. Certain combat zone compensation of
ec112                                             members of the Armed Forces
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-168   Sec. 115. Income of States, municipalities, etc.
ec115
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-170   Sec. 117. Qualified scholarships
ec117
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-171   Sec. 118. Contributions to the capital of a corporation
ec118
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-172   Sec. 119. Meals or lodging furnished for the
ec119                                             convenience of the employer
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-173   Sec. 120. Amounts received under qualified group legal
ec120                                             services plans
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-174   Sec. 121. Exclusion of gain from sale of principal
ec121                                             residence
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-175   Sec. 122. Certain reduced uniformed services
ec122                                             retirement pay
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-176   Sec. 123. Amounts received under insurance contracts
ec123                                             for certain living expenses
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-178   Sec. 125. Cafeteria plans
ec125
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-179   Sec. 126. Certain cost-sharing payments
ec126
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-180   Sec. 127. Educational assistance programs
ec127
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-182   Sec. 129. Dependent care assistance programs
ec129
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-183   Sec. 130. Certain personal injury liability assignments
ec130
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-184   Sec. 131. Certain foster care payments
ec131
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-185    Sec. 132. Certain fringe benefits
ec132
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-187    Sec. 134. Certain military benefits
ec134
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-188    Sec. 135. Income from United States savings bonds
ec135                                              used to pay higher education tuition and fees
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-189    Sec. 136. Energy conservation subsidies provided by
ec136                                              public utilities
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-190    Sec. 137. Adoption assistance programs
ec137
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-191    Sec. 138. Medicare Advantage MSA
ec138
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-192    Sec. 139. Disaster relief payments
ec139
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-193    Sec. 139A. Federal subsidies for prescription drug plans
ec139A
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-194    Sec. 139B. Benefits provided to volunteer firefighters
ec139B                                             and emergency medical responders
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-195    Sec. 139C. COBRA premium assistance
ec139C
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-2641   Sec. 139D. Free choice vouchers
ec139D
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-2642   Sec. 139D. Indian health care benefits
ec139D
26USC,SubttlA,Ch1,SubchB,PtIII,S   USC26_OL-196    Sec. 140. Cross references to other Acts
ec140
26USC,SubttlA,Ch1,SubchB,PtIV      USC26_OL-197    PART IV - TAX EXEMPTION REQUIREMENTS FOR
                                                   STATE AND LOCAL BONDS
26USC,SubttlA,Ch1,SubchB,PtIV,S USC26_OL-198       SUBPART A - PRIVATE ACTIVITY BONDS
ubptA
26USC,SubttlA,Ch1,SubchB,PtIV,S USC26_OL-199       Sec. 141. Private activity bond; qualified bond
ubptA,Sec141
26USC,SubttlA,Ch1,SubchB,PtIV,S USC26_OL-200       Sec. 142. Exempt facility bond
ubptA,Sec142
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtIV,S USC26_OL-201     Sec. 143. Mortgage revenue bonds: qualified mortgage
ubptA,Sec143                                     bond and qualified veterans' mortgage bond

26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-202   Sec. 144. Qualified small issue bond; qualified student
ubptA,Sec144                                     loan bond; qualified redevelopment bond
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-203   Sec. 145. Qualified 501(c)(3) bond
ubptA,Sec145
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-204   Sec. 146. Volume cap
ubptA,Sec146
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-205   Sec. 147. Other requirements applicable to certain
ubptA,Sec147                                     private activity bonds
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-206   SUBPART B - REQUIREMENTS APPLICABLE TO ALL
ubptB                                            STATE AND LOCAL BONDS
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-207   Sec. 148. Arbitrage
ubptB,Sec148
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-208   Sec. 149. Bonds must be registered to be tax exempt;
ubptB,Sec149                                     other requirements
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-209   SUBPART C - DEFINITIONS AND SPECIAL RULES
ubptC
26USC,SubttlA,Ch1,SubchB,PtIV,S   USC26_OL-210   Sec. 150. Definitions and special rules
ubptC,Sec150
26USC,SubttlA,Ch1,SubchB,PtV      USC26_OL-211   PART V - DEDUCTIONS FOR PERSONAL
                                                 EXEMPTIONS
26USC,SubttlA,Ch1,SubchB,PtV,S    USC26_OL-212   Sec. 151. Allowance of deductions for personal
ec151                                            exemptions
26USC,SubttlA,Ch1,SubchB,PtV,S    USC26_OL-213   Sec. 152. Dependent defined
ec152
26USC,SubttlA,Ch1,SubchB,PtV,S    USC26_OL-214   Sec. 153. Cross references
ec153
26USC,SubttlA,Ch1,SubchB,PtVI     USC26_OL-215   PART VI - ITEMIZED DEDUCTIONS FOR
                                                 INDIVIDUALS AND CORPORATIONS
26USC,SubttlA,Ch1,SubchB,PtVI,S USC26_OL-216     Sec. 161. Allowance of deductions
ec161
26USC,SubttlA,Ch1,SubchB,PtVI,S USC26_OL-217     Sec. 162. Trade or business expenses
ec162
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-218   Sec. 163. Interest
ec163
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-219   Sec. 164. Taxes
ec164
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-220   Sec. 165. Losses
ec165
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-221   Sec. 166. Bad debts
ec166
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-222   Sec. 167. Depreciation
ec167
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-223   Sec. 168. Accelerated cost recovery system
ec168
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-224   Sec. 169. Amortization of pollution control facilities
ec169
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-225   Sec. 170. Charitable, etc., contributions and gifts
ec170
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-226   Sec. 171. Amortizable bond premium
ec171
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-227   Sec. 172. Net operating loss deduction
ec172
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-228   Sec. 173. Circulation expenditures
ec173
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-229   Sec. 174. Research and experimental expenditures
ec174
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-230   Sec. 175. Soil and water conservation expenditures;
ec175                                            endangered species recovery expenditures
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-231   Sec. 176. Payments with respect to employees of
ec176                                            certain foreign corporations
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-233   Sec. 178. Amortization of cost of acquiring a lease
ec178
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-234   Sec. 179. Election to expense certain depreciable
ec179                                            business assets
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-235   Sec. 179A. Deduction for clean-fuel vehicles and certain
ec179A                                           refueling property
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtVI,S USC26_OL-236     Sec. 179B. Deduction for capital costs incurred in
ec179B                                           complying with Environmental Protection Agency sulfur
                                                 regulations
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-237   Sec. 179C. Election to expense certain refineries
ec179C
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-238   Sec. 179D. Energy efficient commercial buildings
ec179D                                           deduction
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-239   Sec. 179E. Election to expense advanced mine safety
ec179E                                           equipment
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-240   Sec. 180. Expenditures by farmers for fertilizer, etc.
ec180
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-241   Sec. 181. Treatment of certain qualified film and
ec181                                            television productions
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-243   Sec. 183. Activities not engaged in for profit
ec183
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-246   Sec. 186. Recoveries of damages for antitrust
ec186                                            violations, etc.
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-250   Sec. 190. Expenditures to remove architectural and
ec190                                            transportation barriers to the handicapped and elderly

26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-252   Sec. 192. Contributions to black lung benefit trust
ec192
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-253   Sec. 193. Tertiary injectants
ec193
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-254   Sec. 194. Treatment of reforestation expenditures
ec194
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-255   Sec. 194A. Contributions to employer liability trusts
ec194A
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-256   Sec. 195. Start-up expenditures
ec195
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-257   Sec. 196. Deduction for certain unused business credits
ec196
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-258   Sec. 197. Amortization of goodwill and certain other
ec197                                            intangibles
26USC,SubttlA,Ch1,SubchB,PtVI,S   USC26_OL-259   Sec. 198. Expensing of environmental remediation costs
ec198
                                                            USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtVI,S USC26_OL-260     Sec. 198A. Expensing of qualified disaster expenses
ec198A
26USC,SubttlA,Ch1,SubchB,PtVI,S USC26_OL-261     Sec. 199. Income attributable to domestic production
ec199                                            activities
26USC,SubttlA,Ch1,SubchB,PtVII USC26_OL-262      PART VII - ADDITIONAL ITEMIZED DEDUCTIONS
                                                 FOR INDIVIDUALS
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-263   Sec. 211. Allowance of deductions
Sec211
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-264   Sec. 212. Expenses for production of income
Sec212
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-265   Sec. 213. Medical, dental, etc., expenses
Sec213
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-267   Sec. 215. Alimony, etc., payments
Sec215
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-268   Sec. 216. Deduction of taxes, interest, and business
Sec216                                           depreciation by cooperative housing corporation tenant-
                                                 stockholder
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-269   Sec. 217. Moving expenses
Sec217
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-271   Sec. 219. Retirement savings
Sec219
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-272   Sec. 220. Archer MSAs
Sec220
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-273   Sec. 221. Interest on education loans
Sec221
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-274   Sec. 222. Qualified tuition and related expenses
Sec222
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-275   Sec. 223. Health savings accounts
Sec223
26USC,SubttlA,Ch1,SubchB,PtVII,   USC26_OL-276   Sec. 224. Cross reference
Sec224
26USC,SubttlA,Ch1,SubchB,PtVIII   USC26_OL-277   PART VIII - SPECIAL DEDUCTIONS FOR
                                                 CORPORATIONS
26USC,SubttlA,Ch1,SubchB,PtVIII, USC26_OL-278    Sec. 241. Allowance of special deductions
Sec241
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-280   Sec. 243. Dividends received by corporations
Sec243
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-281   Sec. 244. Dividends received on certain preferred stock
Sec244
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-282   Sec. 245. Dividends received from certain foreign
Sec245                                            corporations
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-283   Sec. 246. Rules applying to deductions for dividends
Sec246                                            received
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-284   Sec. 246A. Dividends received deduction reduced
Sec246A                                           where portfolio stock is debt financed
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-285   Sec. 247. Dividends paid on certain preferred stock of
Sec247                                            public utilities
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-286   Sec. 248. Organizational expenditures
Sec248
26USC,SubttlA,Ch1,SubchB,PtVIII,   USC26_OL-287   Sec. 249. Limitation on deduction of bond premium on
Sec249                                            repurchase
26USC,SubttlA,Ch1,SubchB,PtIX      USC26_OL-289   PART IX - ITEMS NOT DEDUCTIBLE
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-290   Sec. 261. General rule for disallowance of deductions
ec261
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-291   Sec. 262. Personal, living, and family expenses
ec262
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-292   Sec. 263. Capital expenditures
ec263
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-293   Sec. 263A. Capitalization and inclusion in inventory
ec263A                                            costs of certain expenses
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-294   Sec. 264. Certain amounts paid in connection with
ec264                                             insurance contracts
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-295   Sec. 265. Expenses and interest relating to tax-exempt
ec265                                             income
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-296   Sec. 266. Carrying charges
ec266
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-297   Sec. 267. Losses, expenses, and interest with respect
ec267                                             to transactions between related taxpayers
26USC,SubttlA,Ch1,SubchB,PtIX,S    USC26_OL-298   Sec. 268. Sale of land with unharvested crop
ec268
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-299   Sec. 269. Acquisitions made to evade or avoid income
ec269                                            tax
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-300   Sec. 269A. Personal service corporations formed or
ec269A                                           availed of to avoid or evade income tax
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-301   Sec. 269B. Stapled entities
ec269B
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-303   Sec. 271. Debts owed by political parties, etc.
ec271
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-304   Sec. 272. Disposal of coal or domestic iron ore
ec272
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-305   Sec. 273. Holders of life or terminable interest
ec273
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-306   Sec. 274. Disallowance of certain entertainment, etc.,
ec274                                            expenses
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-307   Sec. 275. Certain taxes
ec275
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-308   Sec. 276. Certain indirect contributions to political
ec276                                            parties
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-309   Sec. 277. Deductions incurred by certain membership
ec277                                            organizations in transactions with members

26USC,SubttlA,Ch1,SubchB,PtIX,S USC26_OL-311     Sec. 279. Interest on indebtedness incurred by
ec279                                            corporation to acquire stock or assets of another
                                                 corporation
26USC,SubttlA,Ch1,SubchB,PtIX,S USC26_OL-313     Sec. 280A. Disallowance of certain expenses in
ec280A                                           connection with business use of home, rental of
                                                 vacation homes, etc.
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-314   Sec. 280B. Demolition of structures
ec280B
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-315   Sec. 280C. Certain expenses for which credits are
ec280C                                           allowable
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-317   Sec. 280E. Expenditures in connection with the illegal
ec280E                                           sale of drugs
26USC,SubttlA,Ch1,SubchB,PtIX,S   USC26_OL-318   Sec. 280F. Limitation on depreciation for luxury
ec280F                                           automobiles; limitation where certain property used for
                                                 personal purposes
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchB,PtIX,S USC26_OL-319     Sec. 280G. Golden parachute payments
ec280G
26USC,SubttlA,Ch1,SubchB,PtIX,S USC26_OL-320     Sec. 280H. Limitation on certain amounts paid to
ec280H                                           employee-owners by personal service corporations
                                                 electing alternative taxable years
26USC,SubttlA,Ch1,SubchB,PtX      USC26_OL-321   PART X - TERMINAL RAILROAD CORPORATIONS
                                                 AND THEIR SHAREHOLDERS
26USC,SubttlA,Ch1,SubchB,PtX,S USC26_OL-322      Sec. 281. Terminal railroad corporations and their
ec281                                            shareholders
26USC,SubttlA,Ch1,SubchB,PtXI USC26_OL-323       PART XI - SPECIAL RULES RELATING TO
                                                 CORPORATE PREFERENCE ITEMS
26USC,SubttlA,Ch1,SubchB,PtXI,S USC26_OL-324     Sec. 291. Special rules relating to corporate preference
ec291                                            items
26USC,SubttlA,Ch1,SubchC        USC26_OL-325     SUBCHAPTER C - CORPORATE DISTRIBUTIONS
                                                 AND ADJUSTMENTS
26USC,SubttlA,Ch1,SubchC,PtI      USC26_OL-326   PART I - DISTRIBUTIONS BY CORPORATIONS
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-327   SUBPART A - EFFECTS ON RECIPIENTS
bptA
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-328   Sec. 301. Distributions of property
bptA,Sec301
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-329   Sec. 302. Distributions in redemption of stock
bptA,Sec302
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-330   Sec. 303. Distributions in redemption of stock to pay
bptA,Sec303                                      death taxes
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-331   Sec. 304. Redemption through use of related
bptA,Sec304                                      corporations
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-332   Sec. 305. Distributions of stock and stock rights
bptA,Sec305
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-333   Sec. 306. Dispositions of certain stock
bptA,Sec306
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-334   Sec. 307. Basis of stock and stock rights acquired in
bptA,Sec307                                      distributions
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-335   SUBPART B - EFFECTS ON CORPORATION
bptB
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-336   Sec. 311. Taxability of corporation on distribution
bptB,Sec311
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-337   Sec. 312. Effect on earnings and profits
bptB,Sec312
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-338   SUBPART C - DEFINITIONS; CONSTRUCTIVE
bptC                                             OWNERSHIP OF STOCK
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-339   Sec. 316. Dividend defined
bptC,Sec316
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-340   Sec. 317. Other definitions
bptC,Sec317
26USC,SubttlA,Ch1,SubchC,PtI,Su   USC26_OL-341   Sec. 318. Constructive ownership of stock
bptC,Sec318
26USC,SubttlA,Ch1,SubchC,PtII     USC26_OL-342   PART II - CORPORATE LIQUIDATIONS
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-343   SUBPART A - EFFECTS ON RECIPIENTS
ubptA
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-344   Sec. 331. Gain or loss to shareholders in corporate
ubptA,Sec331                                     liquidations
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-345   Sec. 332. Complete liquidations of subsidiaries
ubptA,Sec332
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-347   Sec. 334. Basis of property received in liquidations
ubptA,Sec334
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-348   SUBPART B - EFFECTS ON CORPORATION
ubptB
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-349   Sec. 336. Gain or loss recognized on property
ubptB,Sec336                                     distributed in complete liquidation
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-350   Sec. 337. Nonrecognition for property distributed to
ubptB,Sec337                                     parent in complete liquidation of subsidiary
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-351   Sec. 338. Certain stock purchases treated as asset
ubptB,Sec338                                     acquisitions
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-352   [SUBPART C - REPEALED]
ubptC
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-355   SUBPART D - DEFINITION AND SPECIAL RULE
ubptD
26USC,SubttlA,Ch1,SubchC,PtII,S   USC26_OL-356   Sec. 346. Definition and special rule
ubptD,Sec346
26USC,SubttlA,Ch1,SubchC,PtIII    USC26_OL-357   PART III - CORPORATE ORGANIZATIONS AND
                                                 REORGANIZATIONS
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-358   SUBPART A - CORPORATE ORGANIZATIONS
ubptA
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-359   Sec. 351. Transfer to corporation controlled by
ubptA,Sec351                                      transferor
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-360   SUBPART B - EFFECTS ON SHAREHOLDERS AND
ubptB                                             SECURITY HOLDERS
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-361   Sec. 354. Exchanges of stock and securities in certain
ubptB,Sec354                                      reorganizations
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-362   Sec. 355. Distribution of stock and securities of a
ubptB,Sec355                                      controlled corporation
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-363   Sec. 356. Receipt of additional consideration
ubptB,Sec356
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-364   Sec. 357. Assumption of liability
ubptB,Sec357
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-365   Sec. 358. Basis to distributees
ubptB,Sec358
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-366   SUBPART C - EFFECTS ON CORPORATION
ubptC
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-367   Sec. 361. Nonrecognition of gain or loss to corporations;
ubptC,Sec361                                      treatment of distributions
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-368   Sec. 362. Basis to corporations
ubptC,Sec362
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-370   SUBPART D - SPECIAL RULE; DEFINITIONS
ubptD
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-371   Sec. 367. Foreign corporations
ubptD,Sec367
26USC,SubttlA,Ch1,SubchC,PtIII,S   USC26_OL-372   Sec. 368. Definitions relating to corporate
ubptD,Sec368                                      reorganizations
26USC,SubttlA,Ch1,SubchC,PtIV      USC26_OL-373   [PART IV - REPEALED]
26USC,SubttlA,Ch1,SubchC,PtV       USC26_OL-377   PART V - CARRYOVERS
26USC,SubttlA,Ch1,SubchC,PtV,S     USC26_OL-378   Sec. 381. Carryovers in certain corporate acquisitions
ec381
26USC,SubttlA,Ch1,SubchC,PtV,S     USC26_OL-379   Sec. 382. Limitation on net operating loss carryforwards
ec382                                             and certain built-in losses following ownership change
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchC,PtV,S USC26_OL-380      Sec. 383. Special limitations on certain excess credits,
ec383                                            etc.
26USC,SubttlA,Ch1,SubchC,PtV,S USC26_OL-381      Sec. 384. Limitation on use of preacquisition losses to
ec384                                            offset built-in gains
26USC,SubttlA,Ch1,SubchC,PtVI USC26_OL-382       PART VI - TREATMENT OF CERTAIN CORPORATE
                                                 INTERESTS AS STOCK OR INDEBTEDNESS
26USC,SubttlA,Ch1,SubchC,PtVI,S USC26_OL-383     Sec. 385. Treatment of certain interests in corporations
ec385                                            as stock or indebtedness
26USC,SubttlA,Ch1,SubchD        USC26_OL-387     SUBCHAPTER D - DEFERRED COMPENSATION,
                                                 ETC.
26USC,SubttlA,Ch1,SubchD,PtI      USC26_OL-388   PART I - PENSION, PROFIT-SHARING, STOCK
                                                 BONUS PLANS, ETC.
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-389   SUBPART A - GENERAL RULE
bptA
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-390   Sec. 401. Qualified pension, profit-sharing, and stock
bptA,Sec401                                      bonus plans
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-391   Sec. 402. Taxability of beneficiary of employees' trust
bptA,Sec402
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-392   Sec. 402A. Optional treatment of elective deferrals as
bptA,Sec402A                                     Roth contributions
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-393   Sec. 403. Taxation of employee annuities
bptA,Sec403
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-394   Sec. 404. Deduction for contributions of an employer to
bptA,Sec404                                      an employees' trust or annuity plan and compensation
                                                 under a deferred-payment plan
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-395     Sec. 404A. Deduction for certain foreign deferred
bptA,Sec404A                                     compensation plans
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-397     Sec. 406. Employees of foreign affiliates covered by
bptA,Sec406                                      section 3121(l) agreements
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-398     Sec. 407. Certain employees of domestic subsidiaries
bptA,Sec407                                      engaged in business outside the United States

26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-399     Sec. 408. Individual retirement accounts
bptA,Sec408
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-400     Sec. 408A. Roth IRAs
bptA,Sec408A
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-401     Sec. 409. Qualifications for tax credit employee stock
bptA,Sec409                                      ownership plans
26USC,SubttlA,Ch1,SubchD,PtI,Su USC26_OL-402     Sec. 409A. Inclusion in gross income of deferred
bptA,Sec409A                                     compensation under nonqualified deferred
                                                 compensation plans
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-403   SUBPART B - SPECIAL RULES
bptB
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-404   Sec. 410. Minimum participation standards
bptB,Sec410
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-405   Sec. 411. Minimum vesting standards
bptB,Sec411
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-406   Sec. 412. Minimum funding standards
bptB,Sec412
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-407   Sec. 413. Collectively bargained plans, etc.
bptB,Sec413
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-408   Sec. 414. Definitions and special rules
bptB,Sec414
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-409   Sec. 415. Limitations on benefits and contribution under
bptB,Sec415                                      qualified plans
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-410   Sec. 416. Special rules for top-heavy plans
bptB,Sec416
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-411   Sec. 417. Definitions and special rules for purposes of
bptB,Sec417                                      minimum survivor annuity requirements
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-412   SUBPART C - SPECIAL RULES FOR
bptC                                             MULTIEMPLOYER PLANS
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-413   Sec. 418. Reorganization status
bptC,Sec418
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-414   Sec. 418A. Notice of reorganization and funding
bptC,Sec418A                                     requirements
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-415   Sec. 418B. Minimum contribution requirement
bptC,Sec418B
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-416   Sec. 418C. Overburden credit against minimum
bptC,Sec418C                                     contribution requirement
26USC,SubttlA,Ch1,SubchD,PtI,Su   USC26_OL-417   Sec. 418D. Adjustments in accrued benefits
bptC,Sec418D
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-418   Sec. 418E. Insolvent plans
bptC,Sec418E
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-419   SUBPART D - TREATMENT OF WELFARE BENEFIT
bptD                                              FUNDS
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-420   Sec. 419. Treatment of funded welfare benefit plans
bptD,Sec419
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-421   Sec. 419A. Qualified asset account; limitation on
bptD,Sec419A                                      additions to account
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-422   SUBPART E - TREATMENT OF TRANSFERS TO
bptE                                              RETIREE HEALTH ACCOUNTS
26USC,SubttlA,Ch1,SubchD,PtI,Su    USC26_OL-423   Sec. 420. Transfers of excess pension assets to retiree
bptE,Sec420                                       health accounts
26USC,SubttlA,Ch1,SubchD,PtII      USC26_OL-424   PART II - CERTAIN STOCK OPTIONS
26USC,SubttlA,Ch1,SubchD,PtII,S    USC26_OL-425   Sec. 421. General rules
ec421
26USC,SubttlA,Ch1,SubchD,PtII,S    USC26_OL-426   Sec. 422. Incentive stock options
ec422
26USC,SubttlA,Ch1,SubchD,PtII,S    USC26_OL-428   Sec. 423. Employee stock purchase plans
ec423
26USC,SubttlA,Ch1,SubchD,PtII,S    USC26_OL-429   Sec. 424. Definitions and special rules
ec424
26USC,SubttlA,Ch1,SubchD,PtIII     USC26_OL-431   PART III - RULES RELATING TO MINIMUM FUNDING
                                                  STANDARDS AND BENEFIT LIMITATIONS

26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-432   SUBPART A - MINIMUM FUNDING STANDARDS FOR
ubptA                                             PENSION PLANS
26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-433   Sec. 430. Minimum funding standards for single-
ubptA,Sec430                                      employer defined benefit pension plans
26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-434   Sec. 431. Minimum funding standards for multiemployer
ubptA,Sec431                                      plans
26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-435   Sec. 432. Additional funding rules for multiemployer
ubptA,Sec432                                      plans in endangered status or critical status
26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-436   SUBPART B - BENEFIT LIMITATIONS UNDER
ubptB                                             SINGLE-EMPLOYER PLANS
26USC,SubttlA,Ch1,SubchD,PtIII,S   USC26_OL-437   Sec. 436. Funding-based limits on benefits and benefit
ubptB,Sec436                                      accruals under single-employer plans
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchE           USC26_OL-438   SUBCHAPTER E - ACCOUNTING PERIODS AND
                                                  METHODS OF ACCOUNTING
26USC,SubttlA,Ch1,SubchE,PtI       USC26_OL-439   PART I - ACCOUNTING PERIODS
26USC,SubttlA,Ch1,SubchE,PtI,Se    USC26_OL-440   Sec. 441. Period for computation of taxable income
c441
26USC,SubttlA,Ch1,SubchE,PtI,Se    USC26_OL-441   Sec. 442. Change of annual accounting period
c442
26USC,SubttlA,Ch1,SubchE,PtI,Se    USC26_OL-442   Sec. 443. Returns for a period of less than 12 months
c443
26USC,SubttlA,Ch1,SubchE,PtI,Se    USC26_OL-443   Sec. 444. Election of taxable year other than required
c444                                              taxable year
26USC,SubttlA,Ch1,SubchE,PtII      USC26_OL-444   PART II - METHODS OF ACCOUNTING
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-445   SUBPART A - METHODS OF ACCOUNTING IN
bptA                                              GENERAL
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-446   Sec. 446. General rule for methods of accounting
bptA,Sec446
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-447   Sec. 447. Method of accounting for corporations
bptA,Sec447                                       engaged in farming
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-448   Sec. 448. Limitation on use of cash method of
bptA,Sec448                                       accounting
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-449   SUBPART B - TAXABLE YEAR FOR WHICH ITEMS
bptB                                              OF GROSS INCOME INCLUDED
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-450   Sec. 451. General rule for taxable year of inclusion
bptB,Sec451
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-452   Sec. 453. Installment method
bptB,Sec453
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-453   Sec. 453A. Special rules for nondealers
bptB,Sec453A
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-454   Sec. 453B. Gain or loss disposition of installment
bptB,Sec453B                                      obligations
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-456   Sec. 454. Obligations issued at discount
bptB,Sec454
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-457   Sec. 455. Prepaid subscription income
bptB,Sec455
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-458   Sec. 456. Prepaid dues income of certain membership
bptB,Sec456                                       organizations
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-459   Sec. 457. Deferred compensation plans of State and
bptB,Sec457                                       local governments and tax-exempt organizations
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-460   Sec. 457A. Nonqualified deferred compensation from
bptB,Sec457A                                      certain tax indifferent parties
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-461   Sec. 458. Magazines, paperbacks, and records returned
bptB,Sec458                                       after the close of the taxable year
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-462   Sec. 460. Special rules for long-term contracts
bptB,Sec460
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-463   SUBPART C - TAXABLE YEAR FOR WHICH
bptC                                              DEDUCTIONS TAKEN
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-464   Sec. 461. General rule for taxable year of deduction
bptC,Sec461
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-467   Sec. 464. Limitations on deductions for certain farming
bptC,Sec464
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-468   Sec. 465. Deductions limited to amount at risk
bptC,Sec465
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-470   Sec. 467. Certain payments for the use of property or
bptC,Sec467                                       services
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-471   Sec. 468. Special rules for mining and solid waste
bptC,Sec468                                       reclamation and closing costs
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-472   Sec. 468A. Special rules for nuclear decommissioning
bptC,Sec468A                                      costs
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-473   Sec. 468B. Special rules for designated settlement
bptC,Sec468B                                      funds
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-474   Sec. 469. Passive activity losses and credits limited
bptC,Sec469
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-475   Sec. 470. Limitation on deductions allocable to property
bptC,Sec470                                       used by governments or other tax-exempt entities

26USC,SubttlA,Ch1,SubchE,PtII,Su USC26_OL-476     SUBPART D - INVENTORIES
bptD
26USC,SubttlA,Ch1,SubchE,PtII,Su USC26_OL-477     Sec. 471. General rule for inventories
bptD,Sec471
26USC,SubttlA,Ch1,SubchE,PtII,Su USC26_OL-478     Sec. 472. Last-in, first-out inventories
bptD,Sec472
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-479   Sec. 473. Qualified liquidations of LIFO inventories
bptD,Sec473
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-480   Sec. 474. Simplified dollar-value LIFO method for
bptD,Sec474                                       certain small businesses
26USC,SubttlA,Ch1,SubchE,PtII,Su   USC26_OL-481   Sec. 475. Mark to market accounting method for dealers
bptD,Sec475                                       in securities
26USC,SubttlA,Ch1,SubchE,PtIII     USC26_OL-482   PART III - ADJUSTMENTS
26USC,SubttlA,Ch1,SubchE,PtIII,S   USC26_OL-483   Sec. 481. Adjustments required by changes in method
ec481                                             of accounting
26USC,SubttlA,Ch1,SubchE,PtIII,S   USC26_OL-484   Sec. 482. Allocation of income and deductions among
ec482                                             taxpayers
26USC,SubttlA,Ch1,SubchE,PtIII,S   USC26_OL-485   Sec. 483. Interest on certain deferred payments
ec483
26USC,SubttlA,Ch1,SubchF           USC26_OL-486   SUBCHAPTER F - EXEMPT ORGANIZATIONS
26USC,SubttlA,Ch1,SubchF,PtI       USC26_OL-487   PART I - GENERAL RULE
26USC,SubttlA,Ch1,SubchF,PtI,Se    USC26_OL-488   Sec. 501. Exemption from tax on corporations, certain
c501                                              trusts, etc.
26USC,SubttlA,Ch1,SubchF,PtI,Se    USC26_OL-489   Sec. 502. Feeder organizations
c502
26USC,SubttlA,Ch1,SubchF,PtI,Se    USC26_OL-490   Sec. 503. Requirements for exemption
c503
26USC,SubttlA,Ch1,SubchF,PtI,Se    USC26_OL-491   Sec. 504. Status after organization ceases to qualify for
c504                                              exemption under section 501(c)(3) because of
                                                  substantial lobbying or because of political activities
26USC,SubttlA,Ch1,SubchF,PtI,Se USC26_OL-492      Sec. 505. Additional requirements for organizations
c505                                              described in paragraph (9), (17), or (20) of section
                                                  501(c)
26USC,SubttlA,Ch1,SubchF,PtII      USC26_OL-493   PART II - PRIVATE FOUNDATIONS
26USC,SubttlA,Ch1,SubchF,PtII,Se   USC26_OL-494   Sec. 507. Termination of private foundation status
c507
26USC,SubttlA,Ch1,SubchF,PtII,Se   USC26_OL-495   Sec. 508. Special rules with respect to section 501(c)(3)
c508                                              organizations
26USC,SubttlA,Ch1,SubchF,PtII,Se   USC26_OL-496   Sec. 509. Private foundation defined
c509
26USC,SubttlA,Ch1,SubchF,PtIII     USC26_OL-497   PART III - TAXATION OF BUSINESS INCOME OF
                                                  CERTAIN EXEMPT ORGANIZATIONS
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchF,PtIII,S   USC26_OL-498   Sec. 511. Imposition of tax on unrelated business
ec511                                             income of charitable, etc., organizations
26USC,SubttlA,Ch1,SubchF,PtIII,S   USC26_OL-499   Sec. 512. Unrelated business taxable income
ec512
26USC,SubttlA,Ch1,SubchF,PtIII,S   USC26_OL-500   Sec. 513. Unrelated trade or business
ec513
26USC,SubttlA,Ch1,SubchF,PtIII,S   USC26_OL-501   Sec. 514. Unrelated debt-financed income
ec514
26USC,SubttlA,Ch1,SubchF,PtIII,S   USC26_OL-502   Sec. 515. Taxes of foreign countries and possessions of
ec515                                             the United States
26USC,SubttlA,Ch1,SubchF,PtIV      USC26_OL-503   PART IV - FARMERS' COOPERATIVES
26USC,SubttlA,Ch1,SubchF,PtIV,S    USC26_OL-504   Sec. 521. Exemption of farmers' cooperatives from tax
ec521
26USC,SubttlA,Ch1,SubchF,PtV       USC26_OL-506   PART V - SHIPOWNERS' PROTECTION AND
                                                  INDEMNITY ASSOCIATIONS
26USC,SubttlA,Ch1,SubchF,PtV,S     USC26_OL-507   Sec. 526. Shipowners' protection and indemnity
ec526                                             associations
26USC,SubttlA,Ch1,SubchF,PtVI      USC26_OL-508   PART VI - POLITICAL ORGANIZATIONS
26USC,SubttlA,Ch1,SubchF,PtVI,S    USC26_OL-509   Sec. 527. Political organizations
ec527
26USC,SubttlA,Ch1,SubchF,PtVII     USC26_OL-510   PART VII - CERTAIN HOMEOWNERS
                                                  ASSOCIATIONS
26USC,SubttlA,Ch1,SubchF,PtVII, USC26_OL-511      Sec. 528. Certain homeowners associations
Sec528
26USC,SubttlA,Ch1,SubchF,PtVIII USC26_OL-512      PART VIII - HIGHER EDUCATION SAVINGS ENTITIES

26USC,SubttlA,Ch1,SubchF,PtVIII, USC26_OL-513     Sec. 529. Qualified tuition programs
Sec529
26USC,SubttlA,Ch1,SubchF,PtVIII, USC26_OL-514     Sec. 530. Coverdell education savings accounts
Sec530
26USC,SubttlA,Ch1,SubchG         USC26_OL-515     SUBCHAPTER G - CORPORATIONS USED TO
                                                  AVOID INCOME TAX ON SHAREHOLDERS
26USC,SubttlA,Ch1,SubchG,PtI       USC26_OL-516   PART I - CORPORATIONS IMPROPERLY
                                                  ACCUMULATING SURPLUS
26USC,SubttlA,Ch1,SubchG,PtI,Se USC26_OL-517      Sec. 531. Imposition of accumulated earnings tax
c531
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-518   Sec. 532. Corporations subject to accumulated earnings
c532                                             tax
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-519   Sec. 533. Evidence of purpose to avoid income tax
c533
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-520   Sec. 534. Burden of proof
c534
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-521   Sec. 535. Accumulated taxable income
c535
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-522   Sec. 536. Income not placed on annual basis
c536
26USC,SubttlA,Ch1,SubchG,PtI,Se   USC26_OL-523   Sec. 537. Reasonable needs of the business
c537
26USC,SubttlA,Ch1,SubchG,PtII     USC26_OL-524   PART II - PERSONAL HOLDING COMPANIES
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-525   Sec. 541. Imposition of personal holding company tax
ec541
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-526   Sec. 542. Definition of personal holding company
ec542
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-527   Sec. 543. Personal holding company income
ec543
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-528   Sec. 544. Rules for determining stock ownership
ec544
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-529   Sec. 545. Undistributed personal holding company
ec545                                            income
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-530   Sec. 546. Income not placed on annual basis
ec546
26USC,SubttlA,Ch1,SubchG,PtII,S   USC26_OL-531   Sec. 547. Deduction for deficiency dividends
ec547
26USC,SubttlA,Ch1,SubchG,PtIII    USC26_OL-532   [PART III - REPEALED]
26USC,SubttlA,Ch1,SubchG,PtIV     USC26_OL-534   PART IV - DEDUCTION FOR DIVIDENDS PAID

26USC,SubttlA,Ch1,SubchG,PtIV,S USC26_OL-535     Sec. 561. Definition of deduction for dividends paid
ec561
26USC,SubttlA,Ch1,SubchG,PtIV,S USC26_OL-536     Sec. 562. Rules applicable in determining dividends
ec562                                            eligible for dividends paid deduction
26USC,SubttlA,Ch1,SubchG,PtIV,S USC26_OL-537     Sec. 563. Rules relating to dividends paid after close of
ec563                                            taxable year
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchG,PtIV,S    USC26_OL-538   Sec. 564. Dividend carryover
ec564
26USC,SubttlA,Ch1,SubchG,PtIV,S    USC26_OL-539   Sec. 565. Consent dividends
ec565
26USC,SubttlA,Ch1,SubchH           USC26_OL-540   SUBCHAPTER H - BANKING INSTITUTIONS
26USC,SubttlA,Ch1,SubchH,PtI       USC26_OL-541   PART I - RULES OF GENERAL APPLICATION TO
                                                  BANKING INSTITUTIONS
26USC,SubttlA,Ch1,SubchH,PtI,Se    USC26_OL-542   Sec. 581. Definition of bank
c581
26USC,SubttlA,Ch1,SubchH,PtI,Se    USC26_OL-543   Sec. 582. Bad debts, losses, and gains with respect to
c582                                              securities held by financial institutions
26USC,SubttlA,Ch1,SubchH,PtI,Se    USC26_OL-545   Sec. 584. Common trust funds
c584
26USC,SubttlA,Ch1,SubchH,PtI,Se    USC26_OL-546   Sec. 585. Reserves for losses on loans of banks
c585
26USC,SubttlA,Ch1,SubchH,PtII      USC26_OL-548   PART II - MUTUAL SAVINGS BANKS, ETC.
26USC,SubttlA,Ch1,SubchH,PtII,S    USC26_OL-549   Sec. 591. Deduction for dividends paid on deposits
ec591
26USC,SubttlA,Ch1,SubchH,PtII,S    USC26_OL-551   Sec. 593. Reserves for losses on loans
ec593
26USC,SubttlA,Ch1,SubchH,PtII,S    USC26_OL-552   Sec. 594. Alternative tax for mutual savings banks
ec594                                             conducting life insurance business
26USC,SubttlA,Ch1,SubchH,PtII,S    USC26_OL-554   Sec. 597. Treatment of transactions in which Federal
ec597                                             financial assistance provided
26USC,SubttlA,Ch1,SubchI           USC26_OL-556   SUBCHAPTER I - NATURAL RESOURCES
26USC,SubttlA,Ch1,SubchI,PtI       USC26_OL-557   PART I - DEDUCTIONS
26USC,SubttlA,Ch1,SubchI,PtI,Sec   USC26_OL-558   Sec. 611. Allowance of deduction for depletion
611
26USC,SubttlA,Ch1,SubchI,PtI,Sec   USC26_OL-559   Sec. 612. Basis for cost depletion
612
26USC,SubttlA,Ch1,SubchI,PtI,Sec   USC26_OL-560   Sec. 613. Percentage depletion
613
26USC,SubttlA,Ch1,SubchI,PtI,Sec   USC26_OL-561   Sec. 613A. Limitations on percentage depletion in case
613A                                              of oil and gas wells
26USC,SubttlA,Ch1,SubchI,PtI,Sec   USC26_OL-562   Sec. 614. Definition of property
614
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchI,PtI,Sec    USC26_OL-564   Sec. 616. Development expenditures
616
26USC,SubttlA,Ch1,SubchI,PtI,Sec    USC26_OL-565   Sec. 617. Deduction and recapture of certain mining
617                                                exploration expenditures
26USC,SubttlA,Ch1,SubchI,PtII       USC26_OL-566   [PART II - REPEALED]
26USC,SubttlA,Ch1,SubchI,PtIII      USC26_OL-568   PART III - SALES AND EXCHANGES
26USC,SubttlA,Ch1,SubchI,PtIII,Se   USC26_OL-569   Sec. 631. Gain or loss in the case of timber, coal, or
c631                                               domestic iron ore
26USC,SubttlA,Ch1,SubchI,PtIV       USC26_OL-571   PART IV - MINERAL PRODUCTION PAYMENTS
26USC,SubttlA,Ch1,SubchI,PtIV,Se    USC26_OL-572   Sec. 636. Income tax treatment of mineral production
c636                                               payments
26USC,SubttlA,Ch1,SubchI,PtV        USC26_OL-573   PART V - CONTINENTAL SHELF AREAS
26USC,SubttlA,Ch1,SubchI,PtV,Se     USC26_OL-574   Sec. 638. Continental shelf areas
c638
26USC,SubttlA,Ch1,SubchJ            USC26_OL-575   SUBCHAPTER J - ESTATES, TRUSTS,
                                                   BENEFICIARIES, AND DECEDENTS
26USC,SubttlA,Ch1,SubchJ,PtI        USC26_OL-576   PART I - ESTATES, TRUSTS, AND BENEFICIARIES

26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-577   SUBPART A - GENERAL RULES FOR TAXATION OF
bptA                                               ESTATES AND TRUSTS
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-578   Sec. 641. Imposition of tax
bptA,Sec641
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-579   Sec. 642. Special rules for credits and deductions
bptA,Sec642
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-580   Sec. 643. Definitions applicable to subparts A, B, C, and
bptA,Sec643                                        D
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-581   Sec. 644. Taxable year of trusts
bptA,Sec644
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-582   Sec. 645. Certain revocable trusts treated as part of
bptA,Sec645                                        estate
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-583   Sec. 646. Tax treatment of electing Alaska Native
bptA,Sec646                                        Settlement Trusts
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-584   SUBPART B - TRUSTS WHICH DISTRIBUTE
bptB                                               CURRENT INCOME ONLY
26USC,SubttlA,Ch1,SubchJ,PtI,Su     USC26_OL-585   Sec. 651. Deduction for trusts distributing current
bptB,Sec651                                        income only
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-586     Sec. 652. Inclusion of amounts in gross income of
bptB,Sec652                                      beneficiaries of trusts distributing current income only

26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-587     SUBPART C - ESTATES AND TRUSTS WHICH MAY
bptC                                             ACCUMULATE INCOME OR WHICH DISTRIBUTE
                                                 CORPUS
26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-588     Sec. 661. Deduction for estates and trusts accumulating
bptC,Sec661                                      income or distributing corpus
26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-589     Sec. 662. Inclusion of amounts in gross income of
bptC,Sec662                                      beneficiaries of estates and trusts accumulating income
                                                 or distributing corpus
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-590   Sec. 663. Special rules applicable to sections 661 and
bptC,Sec663                                      662
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-591   Sec. 664. Charitable remainder trusts
bptC,Sec664
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-592   SUBPART D - TREATMENT OF EXCESS
bptD                                             DISTRIBUTIONS BY TRUSTS
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-593   Sec. 665. Definitions applicable to subpart D
bptD,Sec665
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-594   Sec. 666. Accumulation distribution allocated to
bptD,Sec666                                      preceding years
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-595   Sec. 667. Treatment of amounts deemed distributed by
bptD,Sec667                                      trust in preceding years
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-596   Sec. 668. Interest charge on accumulation distributions
bptD,Sec668                                      from foreign trusts
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-598   SUBPART E - GRANTORS AND OTHERS TREATED
bptE                                             AS SUBSTANTIAL OWNERS
26USC,SubttlA,Ch1,SubchJ,PtI,Su   USC26_OL-599   Sec. 671. Trust income, deductions, and credits
bptE,Sec671                                      attributable to grantors and others as substantial owners

26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-600     Sec. 672. Definitions and rules
bptE,Sec672
26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-601     Sec. 673. Reversionary interests
bptE,Sec673
26USC,SubttlA,Ch1,SubchJ,PtI,Su USC26_OL-602     Sec. 674. Power to control beneficial enjoyment
bptE,Sec674
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-603   Sec. 675. Administrative powers
bptE,Sec675
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-604   Sec. 676. Power to revoke
bptE,Sec676
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-605   Sec. 677. Income for benefit of grantor
bptE,Sec677
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-606   Sec. 678. Person other than grantor treated as
bptE,Sec678                                       substantial owner
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-607   Sec. 679. Foreign trusts having one or more United
bptE,Sec679                                       States beneficiaries
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-608   SUBPART F - MISCELLANEOUS
bptF
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-609   Sec. 681. Limitation on charitable deduction
bptF,Sec681
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-610   Sec. 682. Income of an estate or trust in case of
bptF,Sec682                                       divorce, etc.
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-611   Sec. 683. Use of trust as an exchange fund
bptF,Sec683
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-612   Sec. 684. Recognition of gain on certain transfers to
bptF,Sec684                                       certain foreign trusts and estates
26USC,SubttlA,Ch1,SubchJ,PtI,Su    USC26_OL-613   Sec. 685. Treatment of funeral trusts
bptF,Sec685
26USC,SubttlA,Ch1,SubchJ,PtII      USC26_OL-614   PART II - INCOME IN RESPECT OF DECEDENTS
26USC,SubttlA,Ch1,SubchJ,PtII,Se   USC26_OL-615   Sec. 691. Recipients of income in respect of decedents
c691
26USC,SubttlA,Ch1,SubchJ,PtII,Se   USC26_OL-616   Sec. 692. Income taxes of members of Armed Forces,
c692                                              astronauts, and victims of certain terrorist attacks on
                                                  death
26USC,SubttlA,Ch1,SubchK           USC26_OL-617   SUBCHAPTER K - PARTNERS AND PARTNERSHIPS

26USC,SubttlA,Ch1,SubchK,PtI    USC26_OL-618      PART I - DETERMINATION OF TAX LIABILITY
26USC,SubttlA,Ch1,SubchK,PtI,Se USC26_OL-619      Sec. 701. Partners, not partnership, subject to tax
c701
26USC,SubttlA,Ch1,SubchK,PtI,Se USC26_OL-620      Sec. 702. Income and credits of partner
c702
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-621   Sec. 703. Partnership computations
c703
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-622   Sec. 704. Partner's distributive share
c704
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-623   Sec. 705. Determination of basis of partner's interest
c705
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-624   Sec. 706. Taxable years of partner and partnership
c706
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-625   Sec. 707. Transactions between partner and partnership
c707
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-626   Sec. 708. Continuation of partnership
c708
26USC,SubttlA,Ch1,SubchK,PtI,Se    USC26_OL-627   Sec. 709. Treatment of organization and syndication
c709                                              fees
26USC,SubttlA,Ch1,SubchK,PtII      USC26_OL-628   PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND
                                                  TRANSFERS
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-629   SUBPART A - CONTRIBUTIONS TO A PARTNERSHIP
bptA
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-630   Sec. 721. Nonrecognition of gain or loss on contribution
bptA,Sec721
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-631   Sec. 722. Basis of contributing partner's interest
bptA,Sec722
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-632   Sec. 723. Basis of property contributed to partnership
bptA,Sec723
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-633   Sec. 724. Character of gain or loss on contributed
bptA,Sec724                                       unrealized receivables, inventory items, and capital loss
                                                  property
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-634   SUBPART B - DISTRIBUTIONS BY A PARTNERSHIP
bptB
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-635   Sec. 731. Extent of recognition of gain or loss on
bptB,Sec731                                       distribution
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-636   Sec. 732. Basis of distributed property other than money
bptB,Sec732
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-637   Sec. 733. Basis of distributee partner's interest
bptB,Sec733
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchK,PtII,Su USC26_OL-638     Sec. 734. Adjustment to basis of undistributed
bptB,Sec734                                       partnership property where section 754 election or
                                                  substantial basis reduction
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-639   Sec. 735. Character of gain or loss on disposition of
bptB,Sec735                                       distributed property
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-640   Sec. 736. Payments to a retiring partner or a deceased
bptB,Sec736                                       partner's successor in interest
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-641   Sec. 737. Recognition of precontribution gain in case of
bptB,Sec737                                       certain distributions to contributing partner
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-642   SUBPART C - TRANSFERS OF INTERESTS IN A
bptC                                              PARTNERSHIP
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-643   Sec. 741. Recognition and character of gain or loss on
bptC,Sec741                                       sale or exchange
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-644   Sec. 742. Basis of transferee partner's interest
bptC,Sec742
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-645   Sec. 743. Special rules where section 754 election or
bptC,Sec743                                       substantial built-in loss
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-646   SUBPART D - PROVISIONS COMMON TO OTHER
bptD                                              SUBPARTS
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-647   Sec. 751. Unrealized receivables and inventory items
bptD,Sec751
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-648   Sec. 752. Treatment of certain liabilities
bptD,Sec752
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-649   Sec. 753. Partner receiving income in respect of
bptD,Sec753                                       decedent
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-650   Sec. 754. Manner of electing optional adjustment to
bptD,Sec754                                       basis of partnership property
26USC,SubttlA,Ch1,SubchK,PtII,Su   USC26_OL-651   Sec. 755. Rules for allocation of basis
bptD,Sec755
26USC,SubttlA,Ch1,SubchK,PtIII     USC26_OL-652   PART III - DEFINITIONS
26USC,SubttlA,Ch1,SubchK,PtIII,S   USC26_OL-653   Sec. 761. Terms defined
ec761
26USC,SubttlA,Ch1,SubchK,PtIV      USC26_OL-654   PART IV - SPECIAL RULES FOR ELECTING LARGE
                                                  PARTNERSHIPS
26USC,SubttlA,Ch1,SubchK,PtIV,S USC26_OL-655      Sec. 771. Application of subchapter to electing large
ec771                                             partnerships
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-656   Sec. 772. Simplified flow-through
ec772
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-657   Sec. 773. Computations at partnership level
ec773
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-658   Sec. 774. Other modifications
ec774
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-659   Sec. 775. Electing large partnership defined
ec775
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-660   Sec. 776. Special rules for partnerships holding oil and
ec776                                            gas properties
26USC,SubttlA,Ch1,SubchK,PtIV,S   USC26_OL-661   Sec. 777. Regulations
ec777
26USC,SubttlA,Ch1,SubchL          USC26_OL-662   SUBCHAPTER L - INSURANCE COMPANIES
26USC,SubttlA,Ch1,SubchL,PtI      USC26_OL-663   PART I - LIFE INSURANCE COMPANIES
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-664   SUBPART A - TAX IMPOSED
bptA
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-665   Sec. 801. Tax imposed
bptA,Sec801
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-666   SUBPART B - LIFE INSURANCE GROSS INCOME
bptB
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-667   Sec. 803. Life insurance gross income
bptB,Sec803
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-668   SUBPART C - LIFE INSURANCE DEDUCTIONS
bptC
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-669   Sec. 804. Life insurance deductions
bptC,Sec804
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-670   Sec. 805. General deductions
bptC,Sec805
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-671   Sec. 806. Small life insurance company deduction
bptC,Sec806
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-672   Sec. 807. Rules for certain reserves
bptC,Sec807
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-673   Sec. 808. Policyholder dividends deduction
bptC,Sec808
26USC,SubttlA,Ch1,SubchL,PtI,Su   USC26_OL-675   Sec. 810. Operations loss deduction
bptC,Sec810
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-676   SUBPART D - ACCOUNTING, ALLOCATION, AND
bptD                                              FOREIGN PROVISIONS
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-677   Sec. 811. Accounting provisions
bptD,Sec811
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-678   Sec. 812. Definition of company's share and
bptD,Sec812                                       policyholders' share
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-680   Sec. 814. Contiguous country branches of domestic life
bptD,Sec814                                       insurance companies
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-681   Sec. 815. Distributions to shareholders from pre-1984
bptD,Sec815                                       policyholders surplus account
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-682   SUBPART E - DEFINITIONS AND SPECIAL RULES
bptE
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-683   Sec. 816. Life insurance company defined
bptE,Sec816
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-684   Sec. 817. Treatment of variable contracts
bptE,Sec817
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-685   Sec. 817A. Special rules for modified guaranteed
bptE,Sec817A                                      contracts
26USC,SubttlA,Ch1,SubchL,PtI,Su    USC26_OL-686   Sec. 818. Other definitions and special rules
bptE,Sec818
26USC,SubttlA,Ch1,SubchL,PtII      USC26_OL-687   PART II - OTHER INSURANCE COMPANIES
26USC,SubttlA,Ch1,SubchL,PtII,Se   USC26_OL-688   Sec. 831. Tax on insurance companies other than life
c831                                              insurance companies
26USC,SubttlA,Ch1,SubchL,PtII,Se   USC26_OL-689   Sec. 832. Insurance company taxable income
c832
26USC,SubttlA,Ch1,SubchL,PtII,Se   USC26_OL-690   Sec. 833. Treatment of Blue Cross and Blue Shield
c833                                              organizations, etc.
26USC,SubttlA,Ch1,SubchL,PtII,Se   USC26_OL-691   Sec. 834. Determination of taxable investment income
c834
26USC,SubttlA,Ch1,SubchL,PtII,Se   USC26_OL-692   Sec. 835. Election by reciprocal
c835
26USC,SubttlA,Ch1,SubchL,PtIII     USC26_OL-693   PART III - PROVISIONS OF GENERAL APPLICATION

26USC,SubttlA,Ch1,SubchL,PtIII,S USC26_OL-694     Sec. 841. Credit for foreign taxes
ec841
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-695   Sec. 842. Foreign companies carrying on insurance
ec842                                             business
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-696   Sec. 843. Annual accounting period
ec843
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-697   Sec. 844. Special loss carryover rules
ec844
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-698   Sec. 845. Certain reinsurance agreements
ec845
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-699   Sec. 846. Discounted unpaid losses defined
ec846
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-700   Sec. 847. Special estimated tax payments
ec847
26USC,SubttlA,Ch1,SubchL,PtIII,S   USC26_OL-701   Sec. 848. Capitalization of certain policy acquisition
ec848                                             expenses
26USC,SubttlA,Ch1,SubchM           USC26_OL-702   SUBCHAPTER M - REGULATED INVESTMENT
                                                  COMPANIES AND REAL ESTATE INVESTMENT
                                                  TRUSTS
26USC,SubttlA,Ch1,SubchM,PtI       USC26_OL-703   PART I - REGULATED INVESTMENT COMPANIES
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-704   Sec. 851. Definition of regulated investment company
c851
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-705   Sec. 852. Taxation of regulated investment companies
c852                                              and their shareholders
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-706   Sec. 853. Foreign tax credit allowed to shareholders
c853
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-707   Sec. 853A. Credits from tax credit bonds allowed to
c853A                                             shareholders
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-708   Sec. 854. Limitations applicable to dividends received
c854                                              from regulated investment company
26USC,SubttlA,Ch1,SubchM,PtI,Se    USC26_OL-709   Sec. 855. Dividends paid by regulated investment
c855                                              company after close of taxable year
26USC,SubttlA,Ch1,SubchM,PtII      USC26_OL-710   PART II - REAL ESTATE INVESTMENT TRUSTS
26USC,SubttlA,Ch1,SubchM,PtII,S    USC26_OL-711   Sec. 856. Definition of real estate investment trust
ec856
26USC,SubttlA,Ch1,SubchM,PtII,S    USC26_OL-712   Sec. 857. Taxation of real estate investment trusts and
ec857                                             their beneficiaries
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchM,PtII,S USC26_OL-713     Sec. 858. Dividends paid by real estate investment trust
ec858                                            after close of taxable year
26USC,SubttlA,Ch1,SubchM,PtII,S USC26_OL-714     Sec. 859. Adoption of annual accounting period
ec859
26USC,SubttlA,Ch1,SubchM,PtIII USC26_OL-715      PART III - PROVISIONS WHICH APPLY TO BOTH
                                                 REGULATED INVESTMENT COMPANIES AND REAL
                                                 ESTATE INVESTMENT TRUSTS
26USC,SubttlA,Ch1,SubchM,PtIII,S USC26_OL-716    Sec. 860. Deduction for deficiency dividends
ec860
26USC,SubttlA,Ch1,SubchM,PtIV USC26_OL-717       PART IV - REAL ESTATE MORTGAGE INVESTMENT
                                                 CONDUITS
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-718   Sec. 860A. Taxation of REMIC's
ec860A
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-719   Sec. 860B. Taxation of holders of regular interests
ec860B
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-720   Sec. 860C. Taxation of residual interests
ec860C
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-721   Sec. 860D. REMIC defined
ec860D
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-722   Sec. 860E. Treatment of income in excess of daily
ec860E                                           accruals on residual interests
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-723   Sec. 860F. Other rules
ec860F
26USC,SubttlA,Ch1,SubchM,PtIV,S   USC26_OL-724   Sec. 860G. Other definitions and special rules
ec860G
26USC,SubttlA,Ch1,SubchN          USC26_OL-727   SUBCHAPTER N - TAX BASED ON INCOME FROM
                                                 SOURCES WITHIN OR WITHOUT THE UNITED
                                                 STATES
26USC,SubttlA,Ch1,SubchN,PtI      USC26_OL-728   PART I - SOURCE RULES AND OTHER GENERAL
                                                 RULES RELATING TO FOREIGN INCOME
26USC,SubttlA,Ch1,SubchN,PtI,Se USC26_OL-729     Sec. 861. Income from sources within the United States
c861
26USC,SubttlA,Ch1,SubchN,PtI,Se USC26_OL-730     Sec. 862. Income from sources without the United
c862                                             States
26USC,SubttlA,Ch1,SubchN,PtI,Se USC26_OL-731     Sec. 863. Special rules for determining source
c863
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtI,Se USC26_OL-732     Sec. 864. Definitions and special rules
c864
26USC,SubttlA,Ch1,SubchN,PtI,Se USC26_OL-733     Sec. 865. Source rules for personal property sales
c865
26USC,SubttlA,Ch1,SubchN,PtII   USC26_OL-734     PART II - NONRESIDENT ALIENS AND FOREIGN
                                                 CORPORATIONS
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-735   SUBPART A - NONRESIDENT ALIEN INDIVIDUALS
ubptA
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-736   Sec. 871. Tax on nonresident alien individuals
ubptA,Sec871
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-737   Sec. 872. Gross income
ubptA,Sec872
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-738   Sec. 873. Deductions
ubptA,Sec873
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-739   Sec. 874. Allowance of deductions and credits
ubptA,Sec874
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-740   Sec. 875. Partnerships; beneficiaries of estates and
ubptA,Sec875                                     trusts
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-741   Sec. 876. Alien residents of Puerto Rico, Guam,
ubptA,Sec876                                     American Samoa, or the Northern Mariana Islands
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-742   Sec. 877. Expatriation to avoid tax
ubptA,Sec877
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-743   Sec. 877A. Tax responsibilities of expatriation
ubptA,Sec877A
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-744   Sec. 878. Foreign educational, charitable, and certain
ubptA,Sec878                                     other exempt organizations
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-745   Sec. 879. Tax treatment of certain community income in
ubptA,Sec879                                     the case of nonresident alien individuals
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-746   SUBPART B - FOREIGN CORPORATIONS
ubptB
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-747   Sec. 881. Tax on income of foreign corporations not
ubptB,Sec881                                     connected with United States business
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-748   Sec. 882. Tax on income of foreign corporations
ubptB,Sec882                                     connected with United States business
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-749   Sec. 883. Exclusions from gross income
ubptB,Sec883
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-750   Sec. 884. Branch profits tax
ubptB,Sec884
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-751   Sec. 885. Cross references
ubptB,Sec885
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-752   SUBPART C - TAX ON GROSS TRANSPORTATION
ubptC                                            INCOME
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-753   Sec. 887. Imposition of tax on gross transportation
ubptC,Sec887                                     income of nonresident aliens and foreign corporations

26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-754   SUBPART D - MISCELLANEOUS PROVISIONS
ubptD
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-755   Sec. 891. Doubling of rates of tax on citizens and
ubptD,Sec891                                     corporations of certain foreign countries
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-756   Sec. 892. Income of foreign governments and of
ubptD,Sec892                                     international organizations
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-757   Sec. 893. Compensation of employees of foreign
ubptD,Sec893                                     governments or international organizations
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-758   Sec. 894. Income affected by treaty
ubptD,Sec894
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-759   Sec. 895. Income derived by a foreign central bank of
ubptD,Sec895                                     issue from obligations of the United States or from bank
                                                 deposits
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-760   Sec. 896. Adjustment of tax on nationals, residents, and
ubptD,Sec896                                     corporations of certain foreign countries
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-761   Sec. 897. Disposition of investment in United States real
ubptD,Sec897                                     property
26USC,SubttlA,Ch1,SubchN,PtII,S   USC26_OL-762   Sec. 898. Taxable year of certain foreign corporations
ubptD,Sec898
26USC,SubttlA,Ch1,SubchN,PtIII    USC26_OL-763   PART III - INCOME FROM SOURCES WITHOUT THE
                                                 UNITED STATES
26USC,SubttlA,Ch1,SubchN,PtIII,S USC26_OL-764    SUBPART A - FOREIGN TAX CREDIT
ubptA
26USC,SubttlA,Ch1,SubchN,PtIII,S USC26_OL-765    Sec. 901. Taxes of foreign countries and of possessions
ubptA,Sec901                                     of United States
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtIII,S USC26_OL-766      Sec. 902. Deemed paid credit where domestic
ubptA,Sec902                                       corporation owns 10 percent or more of voting stock of
                                                   foreign corporation
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-767    Sec. 903. Credit for taxes in lieu of income, etc., taxes
ubptA,Sec903
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-768    Sec. 904. Limitation on credit
ubptA,Sec904
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-769    Sec. 905. Applicable rules
ubptA,Sec905
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-770    Sec. 906. Nonresident alien individuals and foreign
ubptA,Sec906                                       corporations
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-771    Sec. 907. Special rules in case of foreign oil and gas
ubptA,Sec907                                       income
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-772    Sec. 908. Reduction of credit for participation in or
ubptA,Sec908                                       cooperation with an international boycott
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-2643   Sec. 909. Suspension of taxes and credits until related
ubptA,Sec909                                       income taken into account
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-773    SUBPART B - EARNED INCOME OF CITIZENS OR
ubptB                                              RESIDENTS OF UNITED STATES
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-774    Sec. 911. Citizens or residents of the United States
ubptB,Sec911                                       living abroad
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-775    Sec. 912. Exemption for certain allowances
ubptB,Sec912
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-777    [SUBPART C - REPEALED]
ubptC
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-779    SUBPART D - POSSESSIONS OF THE UNITED
ubptD                                              STATES
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-780    Sec. 931. Income from sources within Guam, American
ubptD,Sec931                                       Samoa, or the Northern Mariana Islands
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-781    Sec. 932. Coordination of United States and Virgin
ubptD,Sec932                                       Islands income taxes
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-782    Sec. 933. Income from sources within Puerto Rico
ubptD,Sec933
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-783    Sec. 934. Limitation on reduction in income tax liability
ubptD,Sec934                                       incurred to the Virgin Islands
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-786   Sec. 936. Puerto Rico and possession tax credit
ubptD,Sec936
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-787   Sec. 937. Residence and source rules involving
ubptD,Sec937                                      possessions
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-788   [SUBPART E - REPEALED]
ubptE
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-790   SUBPART F - CONTROLLED FOREIGN
ubptF                                             CORPORATIONS
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-791   Sec. 951. Amounts included in gross income of United
ubptF,Sec951                                      States shareholders
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-792   Sec. 952. Subpart F income defined
ubptF,Sec952
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-793   Sec. 953. Insurance income
ubptF,Sec953
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-794   Sec. 954. Foreign base company income
ubptF,Sec954
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-795   Sec. 955. Withdrawal of previously excluded subpart F
ubptF,Sec955                                      income from qualified investment
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-796   Sec. 956. Investment of earnings in United States
ubptF,Sec956                                      property
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-798   Sec. 957. Controlled foreign corporations; United States
ubptF,Sec957                                      persons
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-799   Sec. 958. Rules for determining stock ownership
ubptF,Sec958
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-800   Sec. 959. Exclusion from gross income of previously
ubptF,Sec959                                      taxed earnings and profits
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-801   Sec. 960. Special rules for foreign tax credit
ubptF,Sec960
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-802   Sec. 961. Adjustments to basis of stock in controlled
ubptF,Sec961                                      foreign corporations and of other property
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-803   Sec. 962. Election by individuals to be subject to tax at
ubptF,Sec962                                      corporate rates
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-805   Sec. 964. Miscellaneous provisions
ubptF,Sec964
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-806   Sec. 965. Temporary dividends received deduction
ubptF,Sec965
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-807   SUBPART G - EXPORT TRADE CORPORATIONS
ubptG
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-808   Sec. 970. Reduction of subpart F income of export trade
ubptG,Sec970                                      corporations
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-809   Sec. 971. Definitions
ubptG,Sec971
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-811   [SUBPART H - REPEALED]
ubptH
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-813   SUBPART I - ADMISSIBILITY OF DOCUMENTATION
ubptI                                             MAINTAINED IN FOREIGN COUNTRIES

26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-814   Sec. 982. Admissibility of documentation maintained in
ubptI,Sec982                                      foreign countries
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-815   SUBPART J - FOREIGN CURRENCY
ubptJ                                             TRANSACTIONS
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-816   Sec. 985. Functional currency
ubptJ,Sec985
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-817   Sec. 986. Determination of foreign taxes and foreign
ubptJ,Sec986                                      corporation's earnings and profits
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-818   Sec. 987. Branch transactions
ubptJ,Sec987
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-819   Sec. 988. Treatment of certain foreign currency
ubptJ,Sec988                                      transactions
26USC,SubttlA,Ch1,SubchN,PtIII,S   USC26_OL-820   Sec. 989. Other definitions and special rules
ubptJ,Sec989
26USC,SubttlA,Ch1,SubchN,PtIV      USC26_OL-821   PART IV - DOMESTIC INTERNATIONAL SALES
                                                  CORPORATIONS
26USC,SubttlA,Ch1,SubchN,PtIV,S    USC26_OL-822   SUBPART A - TREATMENT OF QUALIFYING
ubptA                                             CORPORATIONS
26USC,SubttlA,Ch1,SubchN,PtIV,S    USC26_OL-823   Sec. 991. Taxation of a domestic international sales
ubptA,Sec991                                      corporation
26USC,SubttlA,Ch1,SubchN,PtIV,S    USC26_OL-824   Sec. 992. Requirements of a domestic international
ubptA,Sec992                                      sales corporation
26USC,SubttlA,Ch1,SubchN,PtIV,S    USC26_OL-825   Sec. 993. Definitions
ubptA,Sec993
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchN,PtIV,S   USC26_OL-826   Sec. 994. Inter-company pricing rules
ubptA,Sec994
26USC,SubttlA,Ch1,SubchN,PtIV,S   USC26_OL-827   SUBPART B - TREATMENT OF DISTRIBUTIONS TO
ubptB                                            SHAREHOLDERS
26USC,SubttlA,Ch1,SubchN,PtIV,S   USC26_OL-828   Sec. 995. Taxation of DISC income to shareholders
ubptB,Sec995
26USC,SubttlA,Ch1,SubchN,PtIV,S   USC26_OL-829   Sec. 996. Rules for allocation in the case of distributions
ubptB,Sec996                                     and losses
26USC,SubttlA,Ch1,SubchN,PtIV,S   USC26_OL-830   Sec. 997. Special subchapter C rules
ubptB,Sec997
26USC,SubttlA,Ch1,SubchN,PtV      USC26_OL-831   PART V - INTERNATIONAL BOYCOTT
                                                 DETERMINATIONS
26USC,SubttlA,Ch1,SubchN,PtV,S USC26_OL-832      Sec. 999. Reports by taxpayers; determinations
ec999
26USC,SubttlA,Ch1,SubchO       USC26_OL-834      SUBCHAPTER O - GAIN OR LOSS ON DISPOSITION
                                                 OF PROPERTY
26USC,SubttlA,Ch1,SubchO,PtI      USC26_OL-835   PART I - DETERMINATION OF AMOUNT OF AND
                                                 RECOGNITION OF GAIN OR LOSS
26USC,SubttlA,Ch1,SubchO,PtI,Se USC26_OL-836     Sec. 1001. Determination of amount of and recognition
c1001                                            of gain or loss
26USC,SubttlA,Ch1,SubchO,PtII   USC26_OL-838     PART II - BASIS RULES OF GENERAL APPLICATION

26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-839   Sec. 1011. Adjusted basis for determining gain or loss
ec1011
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-840   Sec. 1012. Basis of property - cost
ec1012
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-841   Sec. 1013. Basis of property included in inventory
ec1013
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-842   Sec. 1014. Basis of property acquired from a decedent
ec1014
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-843   Sec. 1015. Basis of property acquired by gifts and
ec1015                                           transfers in trust
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-844   Sec. 1016. Adjustments to basis
ec1016
26USC,SubttlA,Ch1,SubchO,PtII,S   USC26_OL-845   Sec. 1017. Discharge of indebtedness
ec1017
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchO,PtII,S    USC26_OL-847   Sec. 1019. Property on which lessee has made
ec1019                                            improvements
26USC,SubttlA,Ch1,SubchO,PtII,S    USC26_OL-849   Sec. 1021. Sale of annuities
ec1021
26USC,SubttlA,Ch1,SubchO,PtII,S    USC26_OL-851   Sec. 1023. Cross references
ec1023
26USC,SubttlA,Ch1,SubchO,PtIII     USC26_OL-853   PART III - COMMON NONTAXABLE EXCHANGES
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-854   Sec. 1031. Exchange of property held for productive use
ec1031                                            or investment
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-855   Sec. 1032. Exchange of stock for property
ec1032
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-856   Sec. 1033. Involuntary conversions
ec1033
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-858   Sec. 1035. Certain exchanges of insurance policies
ec1035
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-859   Sec. 1036. Stock for stock of same corporation
ec1036
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-860   Sec. 1037. Certain exchanges of United States
ec1037                                            obligations
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-861   Sec. 1038. Certain reacquisitions of real property
ec1038
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-863   Sec. 1040. Transfer of certain farm, etc., real property
ec1040
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-864   Sec. 1041. Transfers of property between spouses or
ec1041                                            incident to divorce
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-865   Sec. 1042. Sales of stock to employee stock ownership
ec1042                                            plans or certain cooperatives
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-866   Sec. 1043. Sale of property to comply with conflict-of-
ec1043                                            interest requirements
26USC,SubttlA,Ch1,SubchO,PtIII,S   USC26_OL-867   Sec. 1044. Rollover of publicly traded securities gain
ec1044                                            into specialized small business investment companies

26USC,SubttlA,Ch1,SubchO,PtIII,S USC26_OL-868     Sec. 1045. Rollover of gain from qualified small
ec1045                                            business stock to another qualified small business stock
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchO,PtIV     USC26_OL-869   PART IV - SPECIAL RULES

26USC,SubttlA,Ch1,SubchO,PtIV,S USC26_OL-870     Sec. 1051. Property acquired during affiliation
ec1051
26USC,SubttlA,Ch1,SubchO,PtIV,S USC26_OL-871     Sec. 1052. Basis established by the Revenue Act of
ec1052                                           1932 or 1934 or by the Internal Revenue Code of 1939

26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-872   Sec. 1053. Property acquired before March 1, 1913
ec1053
26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-873   Sec. 1054. Certain stock of Federal National Mortgage
ec1054                                           Association
26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-874   Sec. 1055. Redeemable ground rents
ec1055
26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-877   Sec. 1058. Transfers of securities under certain
ec1058                                           agreements
26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-878   Sec. 1059. Corporate shareholder's basis in stock
ec1059                                           reduced by nontaxed portion of extraordinary dividends

26USC,SubttlA,Ch1,SubchO,PtIV,S USC26_OL-879     Sec. 1059A. Limitation on taxpayer's basis or inventory
ec1059A                                          cost in property imported from related persons

26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-880   Sec. 1060. Special allocation rules for certain asset
ec1060                                           acquisitions
26USC,SubttlA,Ch1,SubchO,PtIV,S   USC26_OL-881   Sec. 1061. Cross references
ec1061
26USC,SubttlA,Ch1,SubchO,PtV      USC26_OL-882   [PART V - REPEALED]
26USC,SubttlA,Ch1,SubchO,PtVI     USC26_OL-884   [PART VI - REPEALED]

26USC,SubttlA,Ch1,SubchO,PtVII    USC26_OL-886   PART VII - WASH SALES; STRADDLES

26USC,SubttlA,Ch1,SubchO,PtVII,   USC26_OL-887   Sec. 1091. Loss from wash sales of stock or securities
Sec1091
26USC,SubttlA,Ch1,SubchO,PtVII,   USC26_OL-888   Sec. 1092. Straddles
Sec1092
26USC,SubttlA,Ch1,SubchP          USC26_OL-893   SUBCHAPTER P - CAPITAL GAINS AND LOSSES
26USC,SubttlA,Ch1,SubchP,PtI      USC26_OL-894   PART I - TREATMENT OF CAPITAL GAINS
                                                              USC Title 26 Outline
26USC,SubttlA,Ch1,SubchP,PtI,Se    USC26_OL-895   Sec. 1201. Alternative tax for corporations
c1201
26USC,SubttlA,Ch1,SubchP,PtI,Se    USC26_OL-896   Sec. 1202. Partial exclusion for gain from certain small
c1202                                             business stock
26USC,SubttlA,Ch1,SubchP,PtII      USC26_OL-897   PART II - TREATMENT OF CAPITAL LOSSES
26USC,SubttlA,Ch1,SubchP,PtII,Se   USC26_OL-898   Sec. 1211. Limitation on capital losses
c1211
26USC,SubttlA,Ch1,SubchP,PtII,Se   USC26_OL-899   Sec. 1212. Capital loss carrybacks and carryovers
c1212
26USC,SubttlA,Ch1,SubchP,PtIII     USC26_OL-900   PART III - GENERAL RULES FOR DETERMINING
                                                  CAPITAL GAINS AND LOSSES
26USC,SubttlA,Ch1,SubchP,PtIII,S   USC26_OL-901   Sec. 1221. Capital asset defined
ec1221
26USC,SubttlA,Ch1,SubchP,PtIII,S   USC26_OL-902   Sec. 1222. Other terms relating to capital gains and
ec1222                                            losses
26USC,SubttlA,Ch1,SubchP,PtIII,S   USC26_OL-903   Sec. 1223. Holding period of property
ec1223
26USC,SubttlA,Ch1,SubchP,PtIV      USC26_OL-904   PART IV - SPECIAL RULES FOR DETERMINING
                                                  CAPITAL GAINS AND LOSSES
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-905   Sec. 1231. Property used in the trade or business and
ec1231                                            involuntary conversions
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-907   Sec. 1233. Gains and losses from short sales
ec1233
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-908   Sec. 1234. Options to buy or sell
ec1234
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-909   Sec. 1234A. Gains or losses from certain terminations
ec1234A
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-910   Sec. 1234B. Gains or losses from securities futures
ec1234B                                           contracts
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-911   Sec. 1235. Sale or exchange of patents
ec1235
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-912   Sec. 1236. Dealers in securities
ec1236
26USC,SubttlA,Ch1,SubchP,PtIV,S    USC26_OL-913   Sec. 1237. Real property subdivided for sale
ec1237
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-915   Sec. 1239. Gain from sale of depreciable property
ec1239                                           between certain related taxpayers
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-917   Sec. 1241. Cancellation of lease or distributor's
ec1241                                           agreement
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-918   Sec. 1242. Losses on small business investment
ec1242                                           company stock
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-919   Sec. 1243. Loss of small business investment company
ec1243
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-920   Sec. 1244. Losses on small business stock
ec1244
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-921   Sec. 1245. Gain from dispositions of certain depreciable
ec1245                                           property
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-923   Sec. 1248. Gain from certain sales or exchanges of
ec1248                                           stock in certain foreign corporations
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-924   Sec. 1249. Gain from certain sales or exchanges of
ec1249                                           patents, etc., to foreign corporations
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-925   Sec. 1250. Gain from dispositions of certain depreciable
ec1250                                           realty
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-927   Sec. 1252. Gain from disposition of farm land
ec1252
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-928   Sec. 1253. Transfers of franchises, trademarks, and
ec1253                                           trade names
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-929   Sec. 1254. Gain from disposition of interest in oil, gas,
ec1254                                           geothermal, or other mineral properties
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-930   Sec. 1255. Gain from disposition of section 126 property
ec1255
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-931   Sec. 1256. Section 1256 contracts marked to market
ec1256
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-932   Sec. 1257. Disposition of converted wetlands or highly
ec1257                                           erodible croplands
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-933   Sec. 1258. Recharacterization of gain from certain
ec1258                                           financial transactions
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-934   Sec. 1259. Constructive sales treatment for appreciated
ec1259                                           financial positions
26USC,SubttlA,Ch1,SubchP,PtIV,S   USC26_OL-935   Sec. 1260. Gains from constructive ownership
ec1260                                           transactions
                                                            USC Title 26 Outline
26USC,SubttlA,Ch1,SubchP,PtV     USC26_OL-936   PART V - SPECIAL RULES FOR BONDS AND OTHER
                                                DEBT INSTRUMENTS
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-937   SUBPART A - ORIGINAL ISSUE DISCOUNT
ubptA
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-938   Sec. 1271. Treatment of amounts received on
ubptA,Sec1271                                   retirement or sale or exchange of debt instruments
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-939   Sec. 1272. Current inclusion in income of original issue
ubptA,Sec1272                                   discount
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-940   Sec. 1273. Determination of amount of original issue
ubptA,Sec1273                                   discount
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-941   Sec. 1274. Determination of issue price in the case of
ubptA,Sec1274                                   certain debt instruments issued for property
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-942   Sec. 1274A. Special rules for certain transactions where
ubptA,Sec1274A                                  stated principal amount does not exceed $2,800,000

26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-943   Sec. 1275. Other definitions and special rules
ubptA,Sec1275
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-944   SUBPART B - MARKET DISCOUNT ON BONDS
ubptB
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-945   Sec. 1276. Disposition gain representing accrued
ubptB,Sec1276                                   market discount treated as ordinary income
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-946   Sec. 1277. Deferral of interest deduction allocable to
ubptB,Sec1277                                   accrued market discount
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-947   Sec. 1278. Definitions and special rules
ubptB,Sec1278
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-948   SUBPART C - DISCOUNT ON SHORT-TERM
ubptC                                           OBLIGATIONS
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-949   Sec. 1281. Current inclusion in income of discount on
ubptC,Sec1281                                   certain short- term obligations
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-950   Sec. 1282. Deferral of interest deduction allocable to
ubptC,Sec1282                                   accrued discount
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-951   Sec. 1283. Definitions and special rules
ubptC,Sec1283
26USC,SubttlA,Ch1,SubchP,PtV,S   USC26_OL-952   SUBPART D - MISCELLANEOUS PROVISIONS
ubptD
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchP,PtV,S    USC26_OL-953   Sec. 1286. Tax treatment of stripped bonds
ubptD,Sec1286
26USC,SubttlA,Ch1,SubchP,PtV,S    USC26_OL-954   Sec. 1287. Denial of capital gain treatment for gains on
ubptD,Sec1287                                    certain obligations not in registered form
26USC,SubttlA,Ch1,SubchP,PtV,S    USC26_OL-955   Sec. 1288. Treatment of original issue discount on tax-
ubptD,Sec1288                                    exempt obligations
26USC,SubttlA,Ch1,SubchP,PtVI     USC26_OL-956   PART VI - TREATMENT OF CERTAIN PASSIVE
                                                 FOREIGN INVESTMENT COMPANIES
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-957   SUBPART A - INTEREST ON TAX DEFERRAL
ubptA
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-958   Sec. 1291. Interest on tax deferral
ubptA,Sec1291
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-959   SUBPART B - TREATMENT OF QUALIFIED
ubptB                                            ELECTING FUNDS
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-960   Sec. 1293. Current taxation of income from qualified
ubptB,Sec1293                                    electing funds
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-961   Sec. 1294. Election to extend time for payment of tax on
ubptB,Sec1294                                    undistributed earnings
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-962   Sec. 1295. Qualified electing fund
ubptB,Sec1295
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-963   SUBPART C - ELECTION OF MARK TO MARKET
ubptC                                            FOR MARKETABLE STOCK
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-964   Sec. 1296. Election of mark to market for marketable
ubptC,Sec1296                                    stock
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-965   SUBPART D - GENERAL PROVISIONS
ubptD
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-966   Sec. 1297. Passive foreign investment company
ubptD,Sec1297
26USC,SubttlA,Ch1,SubchP,PtVI,S   USC26_OL-967   Sec. 1298. Special rules
ubptD,Sec1298
26USC,SubttlA,Ch1,SubchQ          USC26_OL-968   SUBCHAPTER Q - READJUSTMENT OF TAX
                                                 BETWEEN YEARS AND SPECIAL LIMITATIONS
26USC,SubttlA,Ch1,SubchQ,PtI    USC26_OL-969     PART I - INCOME AVERAGING
26USC,SubttlA,Ch1,SubchQ,PtI,Se USC26_OL-970     Sec. 1301. Averaging of farm income
c1301
                                                             USC Title 26 Outline
26USC,SubttlA,Ch1,SubchQ,PtII     USC26_OL-971   PART II - MITIGATION OF EFFECT OF LIMITATIONS
                                                 AND OTHER PROVISIONS
26USC,SubttlA,Ch1,SubchQ,PtII,S   USC26_OL-972   Sec. 1311. Correction of error
ec1311
26USC,SubttlA,Ch1,SubchQ,PtII,S   USC26_OL-973   Sec. 1312. Circumstances of adjustment
ec1312
26USC,SubttlA,Ch1,SubchQ,PtII,S   USC26_OL-974   Sec. 1313. Definitions
ec1313
26USC,SubttlA,Ch1,SubchQ,PtII,S   USC26_OL-975   Sec. 1314. Amount and method of adjustment
ec1314
26USC,SubttlA,Ch1,SubchQ,PtIII    USC26_OL-977   [PART III - REPEALED]
26USC,SubttlA,Ch1,SubchQ,PtIV     USC26_OL-979   [PART IV - REPEALED]

26USC,SubttlA,Ch1,SubchQ,PtV   USC26_OL-981      PART V - CLAIM OF RIGHT
26USC,SubttlA,Ch1,SubchQ,PtV,S USC26_OL-982      Sec. 1341. Computation of tax where taxpayer restores
ec1341                                           substantial amount held under claim of right
26USC,SubttlA,Ch1,SubchQ,PtVI USC26_OL-984       [PART VI - REPEALED]

26USC,SubttlA,Ch1,SubchQ,PtVII    USC26_OL-988   PART VII - RECOVERIES OF FOREIGN
                                                 EXPROPRIATION LOSSES
26USC,SubttlA,Ch1,SubchQ,PtVII, USC26_OL-989     Sec. 1351. Treatment of recoveries of foreign
Sec1351                                          expropriation losses
26USC,SubttlA,Ch1,SubchR        USC26_OL-990     SUBCHAPTER R - ELECTION TO DETERMINE
                                                 CORPORATE TAX ON CERTAIN INTERNATIONAL
                                                 SHIPPING ACTIVITIES USING PER TON RATE
26USC,SubttlA,Ch1,SubchR,Sec13    USC26_OL-991   Sec. 1352. Alternative tax on qualifying shipping
52                                               activities
26USC,SubttlA,Ch1,SubchR,Sec13    USC26_OL-992   Sec. 1353. Notional shipping income
53
26USC,SubttlA,Ch1,SubchR,Sec13    USC26_OL-993   Sec. 1354. Alternative tax election; revocation;
54                                               termination
26USC,SubttlA,Ch1,SubchR,Sec13    USC26_OL-994   Sec. 1355. Definitions and special rules
55
26USC,SubttlA,Ch1,SubchR,Sec13    USC26_OL-995   Sec. 1356. Qualifying shipping activities
56
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchR,Sec13     USC26_OL-996    Sec. 1357. Items not subject to regular tax;
57                                                 depreciation; interest
26USC,SubttlA,Ch1,SubchR,Sec13     USC26_OL-997    Sec. 1358. Allocation of credits, income, and deductions
58
26USC,SubttlA,Ch1,SubchR,Sec13     USC26_OL-998    Sec. 1359. Disposition of qualifying vessels
59
26USC,SubttlA,Ch1,SubchS           USC26_OL-999    SUBCHAPTER S - TAX TREATMENT OF S
                                                   CORPORATIONS AND THEIR SHAREHOLDERS
26USC,SubttlA,Ch1,SubchS,PtI       USC26_OL-1000   PART I - IN GENERAL
26USC,SubttlA,Ch1,SubchS,PtI,Se    USC26_OL-1001   Sec. 1361. S corporation defined
c1361
26USC,SubttlA,Ch1,SubchS,PtI,Se    USC26_OL-1002   Sec. 1362. Election; revocation; termination
c1362
26USC,SubttlA,Ch1,SubchS,PtI,Se    USC26_OL-1003   Sec. 1363. Effect of election on corporation
c1363
26USC,SubttlA,Ch1,SubchS,PtII      USC26_OL-1004   PART II - TAX TREATMENT OF SHAREHOLDERS
26USC,SubttlA,Ch1,SubchS,PtII,Se   USC26_OL-1005   Sec. 1366. Pass-thru of items to shareholders
c1366
26USC,SubttlA,Ch1,SubchS,PtII,Se   USC26_OL-1006   Sec. 1367. Adjustments to basis of stock of
c1367                                              shareholders, etc.
26USC,SubttlA,Ch1,SubchS,PtII,Se   USC26_OL-1007   Sec. 1368. Distributions
c1368
26USC,SubttlA,Ch1,SubchS,PtIII     USC26_OL-1008   PART III - SPECIAL RULES
26USC,SubttlA,Ch1,SubchS,PtIII,S   USC26_OL-1009   Sec. 1371. Coordination with subchapter C
ec1371
26USC,SubttlA,Ch1,SubchS,PtIII,S   USC26_OL-1010   Sec. 1372. Partnership rules to apply for fringe benefit
ec1372                                             purposes
26USC,SubttlA,Ch1,SubchS,PtIII,S   USC26_OL-1011   Sec. 1373. Foreign income
ec1373
26USC,SubttlA,Ch1,SubchS,PtIII,S   USC26_OL-1012   Sec. 1374. Tax imposed on certain built-in gains
ec1374
26USC,SubttlA,Ch1,SubchS,PtIII,S   USC26_OL-1013   Sec. 1375. Tax imposed when passive investment
ec1375                                             income of corporation having accumulated earnings and
                                                   profits exceeds 25 percent of gross receipts
26USC,SubttlA,Ch1,SubchS,PtIV      USC26_OL-1014   PART IV - DEFINITIONS; MISCELLANEOUS
                                                                USC Title 26 Outline
26USC,SubttlA,Ch1,SubchS,PtIV,S    USC26_OL-1015   Sec. 1377. Definitions and special rule
ec1377
26USC,SubttlA,Ch1,SubchS,PtIV,S    USC26_OL-1016   Sec. 1378. Taxable year of S corporation
ec1378
26USC,SubttlA,Ch1,SubchS,PtIV,S    USC26_OL-1017   Sec. 1379. Transitional rules on enactment
ec1379
26USC,SubttlA,Ch1,SubchT           USC26_OL-1018   SUBCHAPTER T - COOPERATIVES AND THEIR
                                                   PATRONS
26USC,SubttlA,Ch1,SubchT,PtI       USC26_OL-1019   PART I - TAX TREATMENT OF COOPERATIVES
26USC,SubttlA,Ch1,SubchT,PtI,Se    USC26_OL-1020   Sec. 1381. Organizations to which part applies
c1381
26USC,SubttlA,Ch1,SubchT,PtI,Se    USC26_OL-1021   Sec. 1382. Taxable income of cooperatives
c1382
26USC,SubttlA,Ch1,SubchT,PtI,Se    USC26_OL-1022   Sec. 1383. Computation of tax where cooperative
c1383                                              redeems nonqualified written notices of allocation or
                                                   nonqualified per- unit retain certificates
26USC,SubttlA,Ch1,SubchT,PtII      USC26_OL-1023   PART II - TAX TREATMENT BY PATRONS OF
                                                   PATRONAGE DIVIDENDS AND PER-UNIT RETAIN
                                                   ALLOCATIONS
26USC,SubttlA,Ch1,SubchT,PtII,Se   USC26_OL-1024   Sec. 1385. Amounts includible in patron's gross income
c1385
26USC,SubttlA,Ch1,SubchT,PtIII     USC26_OL-1025   PART III - DEFINITIONS; SPECIAL RULES
26USC,SubttlA,Ch1,SubchT,PtIII,S   USC26_OL-1026   Sec. 1388. Definitions; special rules
ec1388
26USC,SubttlA,Ch1,SubchU           USC26_OL-1027   SUBCHAPTER U - DESIGNATION AND TREATMENT
                                                   OF EMPOWERMENT ZONES, ENTERPRISE
                                                   COMMUNITIES, AND RURAL DEVELOPMENT
                                                   INVESTMENT AREAS
26USC,SubttlA,Ch1,SubchU,PtI       USC26_OL-1028   PART I - DESIGNATION
26USC,SubttlA,Ch1,SubchU,PtI,Se    USC26_OL-1029   Sec. 1391. Designation procedure
c1391
26USC,SubttlA,Ch1,SubchU,PtI,Se    USC26_OL-1030   Sec. 1392. Eligibility criteria
c1392
26USC,SubttlA,Ch1,SubchU,PtI,Se    USC26_OL-1031   Sec. 1393. Definitions and special rules
c1393
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchU,PtII      USC26_OL-1032   PART II - TAX-EXEMPT FACILITY BONDS FOR
                                                   EMPOWERMENT ZONES AND ENTERPRISE
                                                   COMMUNITIES
26USC,SubttlA,Ch1,SubchU,PtII,S USC26_OL-1033      Sec. 1394. Tax-exempt enterprise zone facility bonds
ec1394
26USC,SubttlA,Ch1,SubchU,PtIII  USC26_OL-1034      PART III - ADDITIONAL INCENTIVES FOR
                                                   EMPOWERMENT ZONES
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1035   SUBPART A - EMPOWERMENT ZONE
ubptA                                              EMPLOYMENT CREDIT
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1036   Sec. 1396. Empowerment zone employment credit
ubptA,Sec1396
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1037   Sec. 1397. Other definitions and special rules
ubptA,Sec1397
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1038   SUBPART B - ADDITIONAL EXPENSING
ubptB
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1039   Sec. 1397A. Increase in expensing under section 179
ubptB,Sec1397A
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1040   SUBPART C - NONRECOGNITION OF GAIN ON
ubptC                                              ROLLOVER OF EMPOWERMENT ZONE
                                                   INVESTMENTS
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1041   Sec. 1397B. Nonrecognition of gain on rollover of
ubptC,Sec1397B                                     empowerment zone investments
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1042   SUBPART D - GENERAL PROVISIONS
ubptD
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1043   Sec. 1397C. Enterprise zone business defined
ubptD,Sec1397C
26USC,SubttlA,Ch1,SubchU,PtIII,S   USC26_OL-1044   Sec. 1397D. Qualified zone property defined
ubptD,Sec1397D
26USC,SubttlA,Ch1,SubchU,PtIV      USC26_OL-1045   PART IV - INCENTIVES FOR EDUCATION ZONES
26USC,SubttlA,Ch1,SubchU,PtIV,S    USC26_OL-1046   Sec. 1397E. Credit to holders of qualified zone academy
ec1397E                                            bonds
26USC,SubttlA,Ch1,SubchU,PtV       USC26_OL-1047   PART V - REGULATIONS
26USC,SubttlA,Ch1,SubchU,PtV,S     USC26_OL-1048   Sec. 1397F. Regulations
ec1397F
26USC,SubttlA,Ch1,SubchV           USC26_OL-1049   SUBCHAPTER V - TITLE 11 CASES
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchV,Sec13 USC26_OL-1050       Sec. 1398. Rules relating to individuals' title 11 cases
98
26USC,SubttlA,Ch1,SubchV,Sec13 USC26_OL-1051       Sec. 1399. No separate taxable entities for partnerships,
99                                                 corporations, etc.
26USC,SubttlA,Ch1,SubchW       USC26_OL-1052       SUBCHAPTER W - DISTRICT OF COLUMBIA
                                                   ENTERPRISE ZONE
26USC,SubttlA,Ch1,SubchW,Sec1      USC26_OL-1053   Sec. 1400. Establishment of DC Zone
400
26USC,SubttlA,Ch1,SubchW,Sec1      USC26_OL-1054   Sec. 1400A. Tax-exempt economic development bonds
400A
26USC,SubttlA,Ch1,SubchW,Sec1      USC26_OL-1055   Sec. 1400B. Zero percent capital gains rate
400B
26USC,SubttlA,Ch1,SubchW,Sec1      USC26_OL-1056   Sec. 1400C. First-time homebuyer credit for District of
400C                                               Columbia
26USC,SubttlA,Ch1,SubchX           USC26_OL-1057   SUBCHAPTER X - RENEWAL COMMUNITIES
26USC,SubttlA,Ch1,SubchX,PtI       USC26_OL-1058   PART I - DESIGNATION
26USC,SubttlA,Ch1,SubchX,PtI,Se    USC26_OL-1059   Sec. 1400E. Designation of renewal communities
c1400E
26USC,SubttlA,Ch1,SubchX,PtII      USC26_OL-1060   PART II - RENEWAL COMMUNITY CAPITAL GAIN;
                                                   RENEWAL COMMUNITY BUSINESS
26USC,SubttlA,Ch1,SubchX,PtII,Se   USC26_OL-1061   Sec. 1400F. Renewal community capital gain
c1400F
26USC,SubttlA,Ch1,SubchX,PtII,Se   USC26_OL-1062   Sec. 1400G. Renewal community business defined
c1400G
26USC,SubttlA,Ch1,SubchX,PtIII     USC26_OL-1063   PART III - ADDITIONAL INCENTIVES
26USC,SubttlA,Ch1,SubchX,PtIII,S   USC26_OL-1064   Sec. 1400H. Renewal community employment credit
ec1400H
26USC,SubttlA,Ch1,SubchX,PtIII,S   USC26_OL-1065   Sec. 1400I. Commercial revitalization deduction
ec1400I
26USC,SubttlA,Ch1,SubchX,PtIII,S   USC26_OL-1066   Sec. 1400J. Increase in expensing under section 179
ec1400J
26USC,SubttlA,Ch1,SubchY           USC26_OL-1067   SUBCHAPTER Y - SHORT-TERM REGIONAL
                                                   BENEFITS
26USC,SubttlA,Ch1,SubchY,PtI       USC26_OL-1068   PART I - TAX BENEFITS FOR NEW YORK LIBERTY
                                                   ZONE
                                                               USC Title 26 Outline
26USC,SubttlA,Ch1,SubchY,PtI,Se    USC26_OL-1069   Sec. 1400L. Tax benefits for New York Liberty Zone
c1400L
26USC,SubttlA,Ch1,SubchY,PtII      USC26_OL-1070   PART II - TAX BENEFITS FOR GO ZONES
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1071   Sec. 1400M. Definitions
c1400M
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1072   Sec. 1400N. Tax benefits for Gulf Opportunity Zone
c1400N
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1073   Sec. 1400O. Education tax benefits
c1400O
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1074   Sec. 1400P. Housing tax benefits
c1400P
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1075   Sec. 1400Q. Special rules for use of retirement funds
c1400Q
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1076   Sec. 1400R. Employment relief
c1400R
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1077   Sec. 1400S. Additional tax relief provisions
c1400S
26USC,SubttlA,Ch1,SubchY,PtII,Se   USC26_OL-1078   Sec. 1400T. Special rules for mortgage revenue bonds
c1400T
26USC,SubttlA,Ch1,SubchY,PtIII     USC26_OL-1079   PART III - RECOVERY ZONE BONDS
26USC,SubttlA,Ch1,SubchY,PtIII,S   USC26_OL-1080   Sec. 1400U-1. Allocation of recovery zone bonds
ec1400U-1
26USC,SubttlA,Ch1,SubchY,PtIII,S   USC26_OL-1081   Sec. 1400U-2. Recovery zone economic development
ec1400U-2                                          bonds
26USC,SubttlA,Ch1,SubchY,PtIII,S   USC26_OL-1082   Sec. 1400U-3. Recovery zone facility bonds
ec1400U-3
26USC,SubttlA,Ch2                  USC26_OL-1083   CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME

26USC,SubttlA,Ch2,Sec1401          USC26_OL-1084   Sec. 1401. Rate of tax
26USC,SubttlA,Ch2,Sec1402          USC26_OL-1085   Sec. 1402. Definitions
26USC,SubttlA,Ch2,Sec1403          USC26_OL-1086   Sec. 1403. Miscellaneous provisions
26USC,SubttlA,Ch2A                 USC26_OL-2644   CHAPTER 2A - UNEARNED INCOME MEDICARE
                                                   CONTRIBUTION
26USC,SubttlA,Ch2A,Sec1411         USC26_OL-2645   Sec. 1411. Imposition of tax
                                                             USC Title 26 Outline
26USC,SubttlA,Ch3                USC26_OL-1087   CHAPTER 3 - WITHHOLDING OF TAX ON
                                                 NONRESIDENT ALIENS AND FOREIGN
                                                 CORPORATIONS
26USC,SubttlA,Ch3,SubchA         USC26_OL-1088   SUBCHAPTER A - NONRESIDENT ALIENS AND
                                                 FOREIGN CORPORATIONS
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1089   Sec. 1441. Withholding of tax on nonresident aliens
41
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1090   Sec. 1442. Withholding of tax on foreign corporations
42
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1091   Sec. 1443. Foreign tax-exempt organizations
43
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1092   Sec. 1444. Withholding on Virgin Islands source income
44
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1093   Sec. 1445. Withholding of tax on dispositions of United
45                                               States real property interests
26USC,SubttlA,Ch3,SubchA,Sec14   USC26_OL-1094   Sec. 1446. Withholding (!1) tax on foreign partners'
46                                               share of effectively connected income
26USC,SubttlA,Ch3,SubchB         USC26_OL-1095   SUBCHAPTER B - APPLICATION OF WITHHOLDING
                                                 PROVISIONS
26USC,SubttlA,Ch3,SubchB,Sec14   USC26_OL-1097   Sec. 1461. Liability for withheld tax
61
26USC,SubttlA,Ch3,SubchB,Sec14   USC26_OL-1098   Sec. 1462. Withheld tax as credit to recipient of income
62
26USC,SubttlA,Ch3,SubchB,Sec14   USC26_OL-1099   Sec. 1463. Tax paid by recipient of income
63
26USC,SubttlA,Ch3,SubchB,Sec14   USC26_OL-1100   Sec. 1464. Refunds and credits with respect to withheld
64                                               tax
26USC,SubttlA,Ch4                USC26_OL-1102   CHAPTER 4 - TAXES TO ENFORCE REPORTING ON
                                                 CERTAIN FOREIGN ACCOUNTS
26USC,SubttlA,Ch4,Sec1471        USC26_OL-2646   Sec. 1471. Withholdable payments to foreign financial
                                                 institutions
26USC,SubttlA,Ch4,Sec1472        USC26_OL-2647   Sec. 1472. Withholdable payments to other foreign
                                                 entities
26USC,SubttlA,Ch4,Sec1473        USC26_OL-2666   Sec. 1473. Definitions
26USC,SubttlA,Ch4,Sec1474        USC26_OL-2667   Sec. 1474. Special rules
26USC,SubttlA,Ch5                USC26_OL-1105   [CHAPTER 5 - REPEALED]
                                                               USC Title 26 Outline
26USC,SubttlA,Ch6                  USC26_OL-1109   CHAPTER 6 - CONSOLIDATED RETURNS
26USC,SubttlA,Ch6,SubchA           USC26_OL-1110   SUBCHAPTER A - RETURNS AND PAYMENT OF TAX

26USC,SubttlA,Ch6,SubchA,Sec15     USC26_OL-1111   Sec. 1501. Privilege to file consolidated returns
01
26USC,SubttlA,Ch6,SubchA,Sec15     USC26_OL-1112   Sec. 1502. Regulations
02
26USC,SubttlA,Ch6,SubchA,Sec15     USC26_OL-1113   Sec. 1503. Computation and payment of tax
03
26USC,SubttlA,Ch6,SubchA,Sec15     USC26_OL-1114   Sec. 1504. Definitions
04
26USC,SubttlA,Ch6,SubchA,Sec15     USC26_OL-1115   Sec. 1505. Cross references
05
26USC,SubttlA,Ch6,SubchB           USC26_OL-1116   SUBCHAPTER B - RELATED RULES
26USC,SubttlA,Ch6,SubchB,PtI       USC26_OL-1117   PART I - IN GENERAL
26USC,SubttlA,Ch6,SubchB,PtI,Se    USC26_OL-1118   Sec. 1551. Disallowance of the benefits of the
c1551                                              graduated corporate rates and accumulated earnings
                                                   credit
26USC,SubttlA,Ch6,SubchB,PtI,Se USC26_OL-1119      Sec. 1552. Earnings and profits
c1552
26USC,SubttlA,Ch6,SubchB,PtII   USC26_OL-1120      PART II - CERTAIN CONTROLLED CORPORATIONS

26USC,SubttlA,Ch6,SubchB,PtII,Se   USC26_OL-1121   Sec. 1561. Limitations on certain multiple tax benefits in
c1561                                              the case of certain controlled corporations
26USC,SubttlA,Ch6,SubchB,PtII,Se   USC26_OL-1123   Sec. 1563. Definitions and special rules
c1563
26USC,SubttlB                      USC26_OL-1125   Subtitle B - Estate and Gift Taxes
26USC,SubttlB,Ch11                 USC26_OL-1126   CHAPTER 11 - ESTATE TAX
26USC,SubttlB,Ch11,SubchA          USC26_OL-1127   SUBCHAPTER A - ESTATES OF CITIZENS OR
                                                   RESIDENTS
26USC,SubttlB,Ch11,SubchA,PtI   USC26_OL-1128      PART I - TAX IMPOSED
26USC,SubttlB,Ch11,SubchA,PtI,S USC26_OL-1129      Sec. 2001. Imposition and rate of tax
ec2001
26USC,SubttlB,Ch11,SubchA,PtI,S USC26_OL-1130      Sec. 2002. Liability for payment
ec2002
                                                               USC Title 26 Outline
26USC,SubttlB,Ch11,SubchA,PtII     USC26_OL-1131   PART II - CREDITS AGAINST TAX

26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1132   Sec. 2010. Unified credit against estate tax
ec2010
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1133   Sec. 2011. Credit for State death taxes
ec2011
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1134   Sec. 2012. Credit for gift tax
ec2012
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1135   Sec. 2013. Credit for tax on prior transfers
ec2013
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1136   Sec. 2014. Credit for foreign death taxes
ec2014
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1137   Sec. 2015. Credit for death taxes on remainders
ec2015
26USC,SubttlB,Ch11,SubchA,PtII,S   USC26_OL-1138   Sec. 2016. Recovery of taxes claimed as credit
ec2016
26USC,SubttlB,Ch11,SubchA,PtIII    USC26_OL-1139   PART III - GROSS ESTATE

26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1140   Sec. 2031. Definition of gross estate
Sec2031
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1141   Sec. 2032. Alternate valuation
Sec2032
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1142   Sec. 2032A. Valuation of certain farm, etc., real property
Sec2032A
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1143   Sec. 2033. Property in which the decedent had an
Sec2033                                            interest
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1145   Sec. 2034. Dower or curtesy interests
Sec2034
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1146   Sec. 2035. Adjustments for certain gifts made within 3
Sec2035                                            years of decedent's death
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1147   Sec. 2036. Transfers with retained life estate
Sec2036
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1148   Sec. 2037. Transfers taking effect at death
Sec2037
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1149   Sec. 2038. Revocable transfers
Sec2038
                                                               USC Title 26 Outline
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1150   Sec. 2039. Annuities
Sec2039
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1151   Sec. 2040. Joint interests
Sec2040
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1152   Sec. 2041. Powers of appointment
Sec2041
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1153   Sec. 2042. Proceeds of life insurance
Sec2042
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1154   Sec. 2043. Transfers for insufficient consideration
Sec2043
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1155   Sec. 2044. Certain property for which marital deduction
Sec2044                                            was previously allowed
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1156   Sec. 2045. Prior interests
Sec2045
26USC,SubttlB,Ch11,SubchA,PtIII,   USC26_OL-1157   Sec. 2046. Disclaimers
Sec2046
26USC,SubttlB,Ch11,SubchA,PtIV     USC26_OL-1158   PART IV - TAXABLE ESTATE

26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1159   Sec. 2051. Definition of taxable estate
Sec2051
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1161   Sec. 2053. Expenses, indebtedness, and taxes
Sec2053
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1162   Sec. 2054. Losses
Sec2054
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1163   Sec. 2055. Transfers for public, charitable, and religious
Sec2055                                            uses
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1164   Sec. 2056. Bequests, etc., to surviving spouse
Sec2056
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1165   Sec. 2056A. Qualified domestic trust
Sec2056A
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1166   Sec. 2057. Family-owned business interests
Sec2057
26USC,SubttlB,Ch11,SubchA,PtIV,    USC26_OL-1167   Sec. 2058. State death taxes
Sec2058
26USC,SubttlB,Ch11,SubchB          USC26_OL-1168   SUBCHAPTER B - ESTATES OF NONRESIDENTS
                                                   NOT CITIZENS
                                                             USC Title 26 Outline
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1169   Sec. 2101. Tax imposed
101
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1170   Sec. 2102. Credits against tax
102
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1171   Sec. 2103. Definition of gross estate
103
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1172   Sec. 2104. Property within the United States
104
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1173   Sec. 2105. Property without the United States
105
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1174   Sec. 2106. Taxable estate
106
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1175   Sec. 2107. Expatriation to avoid tax
107
26USC,SubttlB,Ch11,SubchB,Sec2   USC26_OL-1176   Sec. 2108. Application of pre-1967 estate tax provisions
108
26USC,SubttlB,Ch11,SubchC        USC26_OL-1177   SUBCHAPTER C - MISCELLANEOUS
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1178   Sec. 2201. Combat zone-related deaths of members of
201                                              the Armed Forces, deaths of astronauts, and deaths of
                                                 victims of certain terrorist attacks
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1180   Sec. 2203. Definition of executor
203
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1181   Sec. 2204. Discharge of fiduciary from personal liability
204
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1182   Sec. 2205. Reimbursement out of estate
205
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1183   Sec. 2206. Liability of life insurance beneficiaries
206
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1184   Sec. 2207. Liability of recipient of property over which
207                                              decedent had power of appointment
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1185   Sec. 2207A. Right of recovery in the case of certain
207A                                             marital deduction property
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1186   Sec. 2207B. Right of recovery where decedent retained
207B                                             interest
26USC,SubttlB,Ch11,SubchC,Sec2   USC26_OL-1187   Sec. 2208. Certain residents of possessions considered
208                                              citizens of the United States
                                                             USC Title 26 Outline
26USC,SubttlB,Ch11,SubchC,Sec2 USC26_OL-1188     Sec. 2209. Certain residents of possessions considered
209                                              nonresidents not citizens of the United States

26USC,SubttlB,Ch12               USC26_OL-1190   CHAPTER 12 - GIFT TAX
26USC,SubttlB,Ch12,SubchA        USC26_OL-1191   SUBCHAPTER A - DETERMINATION OF TAX
                                                 LIABILITY
26USC,SubttlB,Ch12,SubchA,Sec2   USC26_OL-1192   Sec. 2501. Imposition of tax
501
26USC,SubttlB,Ch12,SubchA,Sec2   USC26_OL-1193   Sec. 2502. Rate of tax
502
26USC,SubttlB,Ch12,SubchA,Sec2   USC26_OL-1194   Sec. 2503. Taxable gifts
503
26USC,SubttlB,Ch12,SubchA,Sec2   USC26_OL-1195   Sec. 2504. Taxable gifts for preceding calendar periods
504
26USC,SubttlB,Ch12,SubchA,Sec2   USC26_OL-1196   Sec. 2505. Unified credit against gift tax
505
26USC,SubttlB,Ch12,SubchB        USC26_OL-1197   SUBCHAPTER B - TRANSFERS
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1198   Sec. 2511. Transfers in general
511
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1199   Sec. 2512. Valuation of gifts
512
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1200   Sec. 2513. Gift by husband or wife to third party
513
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1201   Sec. 2514. Powers of appointment
514
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1202   Sec. 2515. Treatment of generation-skipping transfer
515                                              tax
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1204   Sec. 2516. Certain property settlements
516
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1206   Sec. 2518. Disclaimers
518
26USC,SubttlB,Ch12,SubchB,Sec2   USC26_OL-1207   Sec. 2519. Dispositions of certain life estates
519
26USC,SubttlB,Ch12,SubchC        USC26_OL-1208   SUBCHAPTER C - DEDUCTIONS
26USC,SubttlB,Ch12,SubchC,Sec2   USC26_OL-1210   Sec. 2522. Charitable and similar gifts
522
                                                             USC Title 26 Outline
26USC,SubttlB,Ch12,SubchC,Sec2 USC26_OL-1211     Sec. 2523. Gift to spouse
523
26USC,SubttlB,Ch12,SubchC,Sec2 USC26_OL-1212     Sec. 2524. Extent of deductions
524
26USC,SubttlB,Ch13             USC26_OL-1213     CHAPTER 13 - TAX ON GENERATION-SKIPPING
                                                 TRANSFERS
26USC,SubttlB,Ch13,SubchA        USC26_OL-1214   SUBCHAPTER A - TAX IMPOSED
26USC,SubttlB,Ch13,SubchA,Sec2   USC26_OL-1215   Sec. 2601. Tax imposed
601
26USC,SubttlB,Ch13,SubchA,Sec2   USC26_OL-1216   Sec. 2602. Amount of tax
602
26USC,SubttlB,Ch13,SubchA,Sec2   USC26_OL-1217   Sec. 2603. Liability for tax
603
26USC,SubttlB,Ch13,SubchA,Sec2   USC26_OL-1218   Sec. 2604. Credit for certain State taxes
604
26USC,SubttlB,Ch13,SubchB        USC26_OL-1219   SUBCHAPTER B - GENERATION-SKIPPING
                                                 TRANSFERS
26USC,SubttlB,Ch13,SubchB,Sec2   USC26_OL-1220   Sec. 2611. Generation-skipping transfer defined
611
26USC,SubttlB,Ch13,SubchB,Sec2   USC26_OL-1221   Sec. 2612. Taxable termination; taxable distribution;
612                                              direct skip
26USC,SubttlB,Ch13,SubchB,Sec2   USC26_OL-1222   Sec. 2613. Skip person and non-skip person defined
613
26USC,SubttlB,Ch13,SubchC        USC26_OL-1224   SUBCHAPTER C - TAXABLE AMOUNT
26USC,SubttlB,Ch13,SubchC,Sec2   USC26_OL-1225   Sec. 2621. Taxable amount in case of taxable
621                                              distribution
26USC,SubttlB,Ch13,SubchC,Sec2   USC26_OL-1226   Sec. 2622. Taxable amount in case of taxable
622                                              termination
26USC,SubttlB,Ch13,SubchC,Sec2   USC26_OL-1227   Sec. 2623. Taxable amount in case of direct skip
623
26USC,SubttlB,Ch13,SubchC,Sec2   USC26_OL-1228   Sec. 2624. Valuation
624
26USC,SubttlB,Ch13,SubchD        USC26_OL-1229   SUBCHAPTER D - GST EXEMPTION
26USC,SubttlB,Ch13,SubchD,Sec2   USC26_OL-1230   Sec. 2631. GST exemption
631
                                                             USC Title 26 Outline
26USC,SubttlB,Ch13,SubchD,Sec2 USC26_OL-1231     Sec. 2632. Special rules for allocation of GST
632                                              exemption
26USC,SubttlB,Ch13,SubchE      USC26_OL-1232     SUBCHAPTER E - APPLICABLE RATE; INCLUSION
                                                 RATIO
26USC,SubttlB,Ch13,SubchE,Sec2 USC26_OL-1233     Sec. 2641. Applicable rate
641
26USC,SubttlB,Ch13,SubchE,Sec2 USC26_OL-1234     Sec. 2642. Inclusion ratio
642
26USC,SubttlB,Ch13,SubchF      USC26_OL-1235     SUBCHAPTER F - OTHER DEFINITIONS AND
                                                 SPECIAL RULES
26USC,SubttlB,Ch13,SubchF,Sec2   USC26_OL-1236   Sec. 2651. Generation assignment
651
26USC,SubttlB,Ch13,SubchF,Sec2   USC26_OL-1237   Sec. 2652. Other definitions
652
26USC,SubttlB,Ch13,SubchF,Sec2   USC26_OL-1238   Sec. 2653. Taxation of multiple skips
653
26USC,SubttlB,Ch13,SubchF,Sec2   USC26_OL-1239   Sec. 2654. Special rules
654
26USC,SubttlB,Ch13,SubchG        USC26_OL-1240   SUBCHAPTER G - ADMINISTRATION
26USC,SubttlB,Ch13,SubchG,Sec2   USC26_OL-1241   Sec. 2661. Administration
661
26USC,SubttlB,Ch13,SubchG,Sec2   USC26_OL-1242   Sec. 2662. Return requirements
662
26USC,SubttlB,Ch13,SubchG,Sec2   USC26_OL-1243   Sec. 2663. Regulations
663
26USC,SubttlB,Ch14               USC26_OL-1245   CHAPTER 14 - SPECIAL VALUATION RULES
26USC,SubttlB,Ch14,Sec2701       USC26_OL-1246   Sec. 2701. Special valuation rules in case of transfers of
                                                 certain interests in corporations or partnerships

26USC,SubttlB,Ch14,Sec2702       USC26_OL-1247   Sec. 2702. Special valuation rules in case of transfers of
                                                 interests in trusts
26USC,SubttlB,Ch14,Sec2703       USC26_OL-1248   Sec. 2703. Certain rights and restrictions disregarded

26USC,SubttlB,Ch14,Sec2704       USC26_OL-1249   Sec. 2704. Treatment of certain lapsing rights and
                                                 restrictions
                                                             USC Title 26 Outline
26USC,SubttlB,Ch15               USC26_OL-1250   CHAPTER 15 - GIFTS AND BEQUESTS FROM
                                                 EXPATRIATES
26USC,SubttlB,Ch15,Sec2801       USC26_OL-1251   Sec. 2801. Imposition of tax
26USC,SubttlC                    USC26_OL-1252   Subtitle C - Employment Taxes
26USC,SubttlC,Ch21               USC26_OL-1253   CHAPTER 21 - FEDERAL INSURANCE
                                                 CONTRIBUTIONS ACT
26USC,SubttlC,Ch21,SubchA        USC26_OL-1254   SUBCHAPTER A - TAX ON EMPLOYEES
26USC,SubttlC,Ch21,SubchA,Sec3   USC26_OL-1255   Sec. 3101. Rate of tax
101
26USC,SubttlC,Ch21,SubchA,Sec3   USC26_OL-1256   Sec. 3102. Deduction of tax from wages
102
26USC,SubttlC,Ch21,SubchB        USC26_OL-1257   SUBCHAPTER B - TAX ON EMPLOYERS
26USC,SubttlC,Ch21,SubchB,Sec3   USC26_OL-1258   Sec. 3111. Rate of tax
111
26USC,SubttlC,Ch21,SubchB,Sec3   USC26_OL-1259   Sec. 3112. Instrumentalities of the United States
112
26USC,SubttlC,Ch21,SubchC        USC26_OL-1261   SUBCHAPTER C - GENERAL PROVISIONS
26USC,SubttlC,Ch21,SubchC,Sec3   USC26_OL-1262   Sec. 3121. Definitions
121
26USC,SubttlC,Ch21,SubchC,Sec3   USC26_OL-1263   Sec. 3122. Federal service
122
26USC,SubttlC,Ch21,SubchC,Sec3   USC26_OL-1264   Sec. 3123. Deductions as constructive payments
123
26USC,SubttlC,Ch21,SubchC,Sec3   USC26_OL-1265   Sec. 3124. Estimate of revenue reduction
124
26USC,SubttlC,Ch21,SubchC,Sec3   USC26_OL-1266   Sec. 3125. Returns in the case of governmental
125                                              employees in States, Guam, American Samoa, and the
                                                 District of Columbia
26USC,SubttlC,Ch21,SubchC,Sec3 USC26_OL-1267     Sec. 3126. Return and payment by governmental
126                                              employer
26USC,SubttlC,Ch21,SubchC,Sec3 USC26_OL-1268     Sec. 3127. Exemption for employers and their
127                                              employees where both are members of religious faiths
                                                 opposed to participation in Social Security Act programs

26USC,SubttlC,Ch21,SubchC,Sec3 USC26_OL-1269     Sec. 3128. Short title
128
                                                             USC Title 26 Outline
26USC,SubttlC,Ch22               USC26_OL-1270   CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
26USC,SubttlC,Ch22,SubchA        USC26_OL-1271   SUBCHAPTER A - TAX ON EMPLOYEES
26USC,SubttlC,Ch22,SubchA,Sec3   USC26_OL-1272   Sec. 3201. Rate of tax
201
26USC,SubttlC,Ch22,SubchA,Sec3   USC26_OL-1273   Sec. 3202. Deduction of tax from compensation
202
26USC,SubttlC,Ch22,SubchB        USC26_OL-1274   SUBCHAPTER B - TAX ON EMPLOYEE
                                                 REPRESENTATIVES
26USC,SubttlC,Ch22,SubchB,Sec3   USC26_OL-1275   Sec. 3211. Rate of tax
211
26USC,SubttlC,Ch22,SubchB,Sec3   USC26_OL-1276   Sec. 3212. Determination of compensation
212
26USC,SubttlC,Ch22,SubchC        USC26_OL-1277   SUBCHAPTER C - TAX ON EMPLOYERS
26USC,SubttlC,Ch22,SubchC,Sec3   USC26_OL-1278   Sec. 3221. Rate of tax
221
26USC,SubttlC,Ch22,SubchD        USC26_OL-1279   SUBCHAPTER D - GENERAL PROVISIONS
26USC,SubttlC,Ch22,SubchD,Sec3   USC26_OL-1280   Sec. 3231. Definitions
231
26USC,SubttlC,Ch22,SubchD,Sec3   USC26_OL-1281   Sec. 3232. Court jurisdiction
232
26USC,SubttlC,Ch22,SubchD,Sec3   USC26_OL-1282   Sec. 3233. Short title
233
26USC,SubttlC,Ch22,SubchE        USC26_OL-1283   SUBCHAPTER E - TIER 2 TAX RATE
                                                 DETERMINATION
26USC,SubttlC,Ch22,SubchE,Sec3 USC26_OL-1284     Sec. 3241. Determination of tier 2 tax rate based on
241                                              average account benefits ratio
26USC,SubttlC,Ch23             USC26_OL-1285     CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT

26USC,SubttlC,Ch23,Sec3301       USC26_OL-1286   Sec. 3301. Rate of tax
26USC,SubttlC,Ch23,Sec3302       USC26_OL-1287   Sec. 3302. Credits against tax
26USC,SubttlC,Ch23,Sec3303       USC26_OL-1288   Sec. 3303. Conditions of additional credit allowance
26USC,SubttlC,Ch23,Sec3304       USC26_OL-1289   Sec. 3304. Approval of State laws
26USC,SubttlC,Ch23,Sec3305       USC26_OL-1290   Sec. 3305. Applicability of State law
26USC,SubttlC,Ch23,Sec3306       USC26_OL-1291   Sec. 3306. Definitions
26USC,SubttlC,Ch23,Sec3307       USC26_OL-1292   Sec. 3307. Deductions as constructive payments
26USC,SubttlC,Ch23,Sec3308       USC26_OL-1293   Sec. 3308. Instrumentalities of the United States
                                                          USC Title 26 Outline
26USC,SubttlC,Ch23,Sec3309    USC26_OL-1294   Sec. 3309. State law coverage of services performed for
                                              nonprofit organizations or governmental entities
26USC,SubttlC,Ch23,Sec3310    USC26_OL-1295   Sec. 3310. Judicial review
26USC,SubttlC,Ch23,Sec3311    USC26_OL-1296   Sec. 3311. Short title
26USC,SubttlC,Ch23A           USC26_OL-1297   CHAPTER 23A - RAILROAD UNEMPLOYMENT
                                              REPAYMENT TAX
26USC,SubttlC,Ch23A,Sec3321   USC26_OL-1298   Sec. 3321. Imposition of tax
26USC,SubttlC,Ch23A,Sec3322   USC26_OL-1299   Sec. 3322. Definitions
26USC,SubttlC,Ch24            USC26_OL-1301   CHAPTER 24 - COLLECTION OF INCOME TAX AT
                                              SOURCE ON WAGES
26USC,SubttlC,Ch24,Sec3401    USC26_OL-1302   Sec. 3401. Definitions
26USC,SubttlC,Ch24,Sec3402    USC26_OL-1303   Sec. 3402. Income tax collected at source
26USC,SubttlC,Ch24,Sec3403    USC26_OL-1304   Sec. 3403. Liability for tax
26USC,SubttlC,Ch24,Sec3404    USC26_OL-1305   Sec. 3404. Return and payment by governmental
                                              employer
26USC,SubttlC,Ch24,Sec3405    USC26_OL-1306   Sec. 3405. Special rules for pensions, annuities, and
                                              certain other deferred income
26USC,SubttlC,Ch24,Sec3406    USC26_OL-1307   Sec. 3406. Backup withholding
26USC,SubttlC,Ch25            USC26_OL-1309   CHAPTER 25 - GENERAL PROVISIONS RELATING
                                              TO EMPLOYMENT TAXES
26USC,SubttlC,Ch25,Sec3501    USC26_OL-1310   Sec. 3501. Collection and payment of taxes
26USC,SubttlC,Ch25,Sec3502    USC26_OL-1311   Sec. 3502. Nondeductibility of taxes in computing
                                              taxable income
26USC,SubttlC,Ch25,Sec3503    USC26_OL-1312   Sec. 3503. Erroneous payments
26USC,SubttlC,Ch25,Sec3504    USC26_OL-1313   Sec. 3504. Acts to be performed by agents
26USC,SubttlC,Ch25,Sec3505    USC26_OL-1314   Sec. 3505. Liability of third parties paying or providing
                                              for wages
26USC,SubttlC,Ch25,Sec3506    USC26_OL-1315   Sec. 3506. Individuals providing companion sitting
                                              placement services
26USC,SubttlC,Ch25,Sec3508    USC26_OL-1317   Sec. 3508. Treatment of real estate agents and direct
                                              sellers
26USC,SubttlC,Ch25,Sec3509    USC26_OL-1318   Sec. 3509. Determination of employer's liability for
                                              certain employment taxes
26USC,SubttlC,Ch25,Sec3510    USC26_OL-1319   Sec. 3510. Coordination of collection of domestic
                                              service employment taxes with collection of income
                                              taxes
                                                             USC Title 26 Outline
26USC,SubttlD                    USC26_OL-1320   Subtitle D - Miscellaneous Excise Taxes
26USC,SubttlD,Ch31               USC26_OL-1321   CHAPTER 31 - RETAIL EXCISE TAXES
26USC,SubttlD,Ch31,SubchA        USC26_OL-1322   SUBCHAPTER A - LUXURY PASSENGER
                                                 AUTOMOBILES
26USC,SubttlD,Ch31,SubchA,Sec4   USC26_OL-1323   Sec. 4001. Imposition of tax
001
26USC,SubttlD,Ch31,SubchA,Sec4   USC26_OL-1324   Sec. 4002. 1st retail sale; uses, etc. treated as sales;
002                                              determination of price
26USC,SubttlD,Ch31,SubchA,Sec4   USC26_OL-1325   Sec. 4003. Special rules
003
26USC,SubttlD,Ch31,SubchB        USC26_OL-1326   SUBCHAPTER B - SPECIAL FUELS
26USC,SubttlD,Ch31,SubchB,Sec4   USC26_OL-1327   Sec. 4041. Imposition of tax
041
26USC,SubttlD,Ch31,SubchB,Sec4   USC26_OL-1328   Sec. 4042. Tax on fuel used in commercial
042                                              transportation on inland waterways
26USC,SubttlD,Ch31,SubchC        USC26_OL-1329   SUBCHAPTER C - HEAVY TRUCKS AND TRAILERS

26USC,SubttlD,Ch31,SubchC,Sec4   USC26_OL-1330   Sec. 4051. Imposition of tax on heavy trucks and trailers
051                                              sold at retail
26USC,SubttlD,Ch31,SubchC,Sec4   USC26_OL-1331   Sec. 4052. Definitions and special rules
052
26USC,SubttlD,Ch31,SubchC,Sec4   USC26_OL-1332   Sec. 4053. Exemptions
053
26USC,SubttlD,Ch32               USC26_OL-1333   CHAPTER 32 - MANUFACTURERS EXCISE TAXES
26USC,SubttlD,Ch32,SubchA        USC26_OL-1334   SUBCHAPTER A - AUTOMOTIVE AND RELATED
                                                 ITEMS
26USC,SubttlD,Ch32,SubchA,PtI   USC26_OL-1335    PART I - GAS GUZZLERS
26USC,SubttlD,Ch32,SubchA,PtI,S USC26_OL-1337    Sec. 4064. Gas guzzler tax
ec4064
26USC,SubttlD,Ch32,SubchA,PtII USC26_OL-1338     PART II - TIRES

26USC,SubttlD,Ch32,SubchA,PtII, USC26_OL-1339    Sec. 4071. Imposition of tax
Sec4071
26USC,SubttlD,Ch32,SubchA,PtII, USC26_OL-1340    Sec. 4072. Definitions
Sec4072
                                                               USC Title 26 Outline
26USC,SubttlD,Ch32,SubchA,PtII, USC26_OL-1341      Sec. 4073. Exemptions
Sec4073
26USC,SubttlD,Ch32,SubchA,PtIII USC26_OL-1342      PART III - PETROLEUM PRODUCTS

26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1343   SUBPART A - MOTOR AND AVIATION FUELS
SubptA
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1344   Sec. 4081. Imposition of tax
SubptA,Sec4081
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1345   Sec. 4082. Exemptions for diesel fuel and kerosene
SubptA,Sec4082
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1346   Sec. 4083. Definitions; special rule; administrative
SubptA,Sec4083                                     authority
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1347   Sec. 4084. Cross references
SubptA,Sec4084
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1348   SUBPART B - SPECIAL PROVISIONS APPLICABLE
SubptB                                             TO FUELS TAX
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1349   Sec. 4101. Registration and bond
SubptB,Sec4101
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1350   Sec. 4102. Inspection of records by local officers
SubptB,Sec4102
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1351   Sec. 4103. Certain additional persons liable for tax
SubptB,Sec4103                                     where willful failure to pay
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1352   Sec. 4104. Information reporting for persons claiming
SubptB,Sec4104                                     certain tax benefits
26USC,SubttlD,Ch32,SubchA,PtIII,   USC26_OL-1353   Sec. 4105. Two-party exchanges
SubptB,Sec4105
26USC,SubttlD,Ch32,SubchB          USC26_OL-1354   SUBCHAPTER B - COAL
26USC,SubttlD,Ch32,SubchB,Sec4     USC26_OL-1355   Sec. 4121. Imposition of tax
121
26USC,SubttlD,Ch32,SubchC          USC26_OL-1356   SUBCHAPTER C - CERTAIN VACCINES
26USC,SubttlD,Ch32,SubchC,Sec4     USC26_OL-1357   Sec. 4131. Imposition of tax
131
26USC,SubttlD,Ch32,SubchC,Sec4     USC26_OL-1358   Sec. 4132. Definitions and special rules
132
26USC,SubttlD,Ch32,SubchD          USC26_OL-1359   SUBCHAPTER D - RECREATIONAL EQUIPMENT
26USC,SubttlD,Ch32,SubchD,PtI      USC26_OL-1360   PART I - SPORTING GOODS
                                                               USC Title 26 Outline
26USC,SubttlD,Ch32,SubchD,PtI,S USC26_OL-1361      Sec. 4161. Imposition of tax
ec4161
26USC,SubttlD,Ch32,SubchD,PtI,S USC26_OL-1362      Sec. 4162. Definitions; treatment of certain resales
ec4162
26USC,SubttlD,Ch32,SubchD,PtII USC26_OL-1363       [PART II - REPEALED]

26USC,SubttlD,Ch32,SubchD,PtIII USC26_OL-1365      PART III - FIREARMS

26USC,SubttlD,Ch32,SubchD,PtIII,   USC26_OL-1366   Sec. 4181. Imposition of tax
Sec4181
26USC,SubttlD,Ch32,SubchD,PtIII,   USC26_OL-1367   Sec. 4182. Exemptions
Sec4182
26USC,SubttlD,Ch32,SubchE          USC26_OL-1368   SUBCHAPTER E - MEDICAL DEVICES
26USC,SubttlD,Ch32,SubchE,Sec4     USC26_OL-2648   Sec. 4191. Medical devices
191
26USC,SubttlD,Ch32,SubchF          USC26_OL-1372   SUBCHAPTER F - SPECIAL PROVISIONS
                                                   APPLICABLE TO MANUFACTURERS TAX
26USC,SubttlD,Ch32,SubchF,Sec4     USC26_OL-1373   Sec. 4216. Definition of price
216
26USC,SubttlD,Ch32,SubchF,Sec4     USC26_OL-1374   Sec. 4217. Leases
217
26USC,SubttlD,Ch32,SubchF,Sec4     USC26_OL-1375   Sec. 4218. Use by manufacturer or importer considered
218                                                sale
26USC,SubttlD,Ch32,SubchF,Sec4     USC26_OL-1376   Sec. 4219. Application of tax in case of sales by other
219                                                than manufacturer or importer
26USC,SubttlD,Ch32,SubchG          USC26_OL-1378   SUBCHAPTER G - EXEMPTIONS, REGISTRATION,
                                                   ETC.
26USC,SubttlD,Ch32,SubchG,Sec4     USC26_OL-1379   Sec. 4221. Certain tax-free sales
221
26USC,SubttlD,Ch32,SubchG,Sec4     USC26_OL-1380   Sec. 4222. Registration
222
26USC,SubttlD,Ch32,SubchG,Sec4     USC26_OL-1381   Sec. 4223. Special rules relating to further manufacture
223
26USC,SubttlD,Ch32,SubchG,Sec4     USC26_OL-1383   Sec. 4225. Exemption of articles manufactured or
225                                                produced by Indians
                                                              USC Title 26 Outline
26USC,SubttlD,Ch32,SubchG,Sec4    USC26_OL-1385   Sec. 4227. Cross reference
227
26USC,SubttlD,Ch33                USC26_OL-1386   CHAPTER 33 - FACILITIES AND SERVICES
26USC,SubttlD,Ch33,SubchA         USC26_OL-1387   [SUBCHAPTER A - REPEALED]
26USC,SubttlD,Ch33,SubchB         USC26_OL-1390   SUBCHAPTER B - COMMUNICATIONS
26USC,SubttlD,Ch33,SubchB,Sec4    USC26_OL-1391   Sec. 4251. Imposition of tax
251
26USC,SubttlD,Ch33,SubchB,Sec4    USC26_OL-1392   Sec. 4252. Definitions
252
26USC,SubttlD,Ch33,SubchB,Sec4    USC26_OL-1393   Sec. 4253. Exemptions
253
26USC,SubttlD,Ch33,SubchB,Sec4    USC26_OL-1394   Sec. 4254. Computation of tax
254
26USC,SubttlD,Ch33,SubchC         USC26_OL-1395   SUBCHAPTER C - TRANSPORTATION BY AIR
26USC,SubttlD,Ch33,SubchC,PtI     USC26_OL-1396   PART I - PERSONS
26USC,SubttlD,Ch33,SubchC,PtI,S   USC26_OL-1397   Sec. 4261. Imposition of tax
ec4261
26USC,SubttlD,Ch33,SubchC,PtI,S   USC26_OL-1398   Sec. 4262. Definition of taxable transportation
ec4262
26USC,SubttlD,Ch33,SubchC,PtI,S   USC26_OL-1399   Sec. 4263. Special rules
ec4263
26USC,SubttlD,Ch33,SubchC,PtII    USC26_OL-1400   PART II - PROPERTY

26USC,SubttlD,Ch33,SubchC,PtII, USC26_OL-1401     Sec. 4271. Imposition of tax
Sec4271
26USC,SubttlD,Ch33,SubchC,PtII, USC26_OL-1402     Sec. 4272. Definition of taxable transportation, etc.
Sec4272
26USC,SubttlD,Ch33,SubchC,PtIII USC26_OL-1403     PART III - SPECIAL PROVISIONS APPLICABLE TO
                                                  TAXES ON TRANSPORTATION BY AIR
26USC,SubttlD,Ch33,SubchC,PtIII, USC26_OL-1404    Sec. 4281. Small aircraft on nonestablished lines
Sec4281
26USC,SubttlD,Ch33,SubchC,PtIII, USC26_OL-1405    Sec. 4282. Transportation by air for other members of
Sec4282                                           affiliated group
26USC,SubttlD,Ch33,SubchD        USC26_OL-1407    [SUBCHAPTER D - REPEALED]
                                                             USC Title 26 Outline
26USC,SubttlD,Ch33,SubchE        USC26_OL-1409   SUBCHAPTER E - SPECIAL PROVISIONS
                                                 APPLICABLE TO SERVICES AND FACILITIES TAXES

26USC,SubttlD,Ch33,SubchE,Sec4 USC26_OL-1410     Sec. 4291. Cases where persons receiving payment
291                                              must collect tax
26USC,SubttlD,Ch33,SubchE,Sec4 USC26_OL-1412     Sec. 4293. Exemption for United States and
293                                              possessions
26USC,SubttlD,Ch34             USC26_OL-1414     CHAPTER 34 - TAXES ON CERTAIN INSURANCE
                                                 POLICIES
26USC,SubttlD,Ch34,SubchA        USC26_OL-2649   SUBCHAPTER A - POLICIES ISSUED BY FOREIGN
                                                 INSURERS
26USC,SubttlD,Ch34,SubchA,Sec4   USC26_OL-1415   Sec. 4371. Imposition of tax
371
26USC,SubttlD,Ch34,SubchA,Sec4   USC26_OL-1416   Sec. 4372. Definitions
372
26USC,SubttlD,Ch34,SubchA,Sec4   USC26_OL-1417   Sec. 4373. Exemptions
373
26USC,SubttlD,Ch34,SubchA,Sec4   USC26_OL-1418   Sec. 4374. Liability for tax
374
26USC,SubttlD,Ch34,SubchB        USC26_OL-2650   SUBCHAPTER B - INSURED AND SELF-INSURED
                                                 HEALTH PLANS
26USC,SubttlD,Ch34,SubchB,Sec4   USC26_OL-2651   Sec. 4375. Health insurance
375
26USC,SubttlD,Ch34,SubchB,Sec4   USC26_OL-2652   Sec. 4376. Self-insured health plans
376
26USC,SubttlD,Ch34,SubchB,Sec4   USC26_OL-2653   Sec. 4377. Definitions and special rules
377
26USC,SubttlD,Ch35               USC26_OL-1419   CHAPTER 35 - TAXES ON WAGERING
26USC,SubttlD,Ch35,SubchA        USC26_OL-1420   SUBCHAPTER A - TAX ON WAGERS
26USC,SubttlD,Ch35,SubchA,Sec4   USC26_OL-1421   Sec. 4401. Imposition of tax
401
26USC,SubttlD,Ch35,SubchA,Sec4   USC26_OL-1422   Sec. 4402. Exemptions
402
26USC,SubttlD,Ch35,SubchA,Sec4   USC26_OL-1423   Sec. 4403. Record requirements
403
                                                             USC Title 26 Outline
26USC,SubttlD,Ch35,SubchA,Sec4   USC26_OL-1424   Sec. 4404. Territorial extent
404
26USC,SubttlD,Ch35,SubchA,Sec4   USC26_OL-1425   Sec. 4405. Cross references
405
26USC,SubttlD,Ch35,SubchB        USC26_OL-1426   SUBCHAPTER B - OCCUPATIONAL TAX
26USC,SubttlD,Ch35,SubchB,Sec4   USC26_OL-1427   Sec. 4411. Imposition of tax
411
26USC,SubttlD,Ch35,SubchB,Sec4   USC26_OL-1428   Sec. 4412. Registration
412
26USC,SubttlD,Ch35,SubchB,Sec4   USC26_OL-1429   Sec. 4413. Certain provisions made applicable
413
26USC,SubttlD,Ch35,SubchB,Sec4   USC26_OL-1430   Sec. 4414. Cross references
414
26USC,SubttlD,Ch35,SubchC        USC26_OL-1431   SUBCHAPTER C - MISCELLANEOUS PROVISIONS

26USC,SubttlD,Ch35,SubchC,Sec4   USC26_OL-1432   Sec. 4421. Definitions
421
26USC,SubttlD,Ch35,SubchC,Sec4   USC26_OL-1433   Sec. 4422. Applicability of Federal and State laws
422
26USC,SubttlD,Ch35,SubchC,Sec4   USC26_OL-1434   Sec. 4423. Inspection of books
423
26USC,SubttlD,Ch35,SubchC,Sec4   USC26_OL-1435   Sec. 4424. Disclosure of wagering tax information
424
26USC,SubttlD,Ch36               USC26_OL-1436   CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
26USC,SubttlD,Ch36,SubchA        USC26_OL-1437   SUBCHAPTER A - HARBOR MAINTENANCE TAX
26USC,SubttlD,Ch36,SubchA,Sec4   USC26_OL-1438   Sec. 4461. Imposition of tax
461
26USC,SubttlD,Ch36,SubchA,Sec4   USC26_OL-1439   Sec. 4462. Definitions and special rules
462
26USC,SubttlD,Ch36,SubchB        USC26_OL-1440   SUBCHAPTER B - TRANSPORTATION BY WATER
26USC,SubttlD,Ch36,SubchB,Sec4   USC26_OL-1441   Sec. 4471. Imposition of tax
471
26USC,SubttlD,Ch36,SubchB,Sec4   USC26_OL-1442   Sec. 4472. Definitions
472
26USC,SubttlD,Ch36,SubchC        USC26_OL-1443   [SUBCHAPTER C - REPEALED]
                                                             USC Title 26 Outline
26USC,SubttlD,Ch36,SubchD        USC26_OL-1445   SUBCHAPTER D - TAX ON USE OF CERTAIN
                                                 VEHICLES
26USC,SubttlD,Ch36,SubchD,Sec4   USC26_OL-1446   Sec. 4481. Imposition of tax
481
26USC,SubttlD,Ch36,SubchD,Sec4   USC26_OL-1447   Sec. 4482. Definitions
482
26USC,SubttlD,Ch36,SubchD,Sec4   USC26_OL-1448   Sec. 4483. Exemptions
483
26USC,SubttlD,Ch36,SubchD,Sec4   USC26_OL-1449   Sec. 4484. Cross references
484
26USC,SubttlD,Ch38               USC26_OL-1466   CHAPTER 38 - ENVIRONMENTAL TAXES
26USC,SubttlD,Ch38,SubchA        USC26_OL-1467   SUBCHAPTER A - TAX ON PETROLEUM
26USC,SubttlD,Ch38,SubchA,Sec4   USC26_OL-1468   Sec. 4611. Imposition of tax
611
26USC,SubttlD,Ch38,SubchA,Sec4   USC26_OL-1469   Sec. 4612. Definitions and special rules
612
26USC,SubttlD,Ch38,SubchB        USC26_OL-1470   SUBCHAPTER B - TAX ON CERTAIN CHEMICALS
26USC,SubttlD,Ch38,SubchB,Sec4   USC26_OL-1471   Sec. 4661. Imposition of tax
661
26USC,SubttlD,Ch38,SubchB,Sec4   USC26_OL-1472   Sec. 4662. Definitions and special rules
662
26USC,SubttlD,Ch38,SubchC        USC26_OL-1473   SUBCHAPTER C - TAX ON CERTAIN IMPORTED
                                                 SUBSTANCES
26USC,SubttlD,Ch38,SubchC,Sec4 USC26_OL-1474     Sec. 4671. Imposition of tax
671
26USC,SubttlD,Ch38,SubchC,Sec4 USC26_OL-1475     Sec. 4672. Definitions and special rules
672
26USC,SubttlD,Ch38,SubchD      USC26_OL-1476     SUBCHAPTER D - OZONE-DEPLETING CHEMICALS,
                                                 ETC.
26USC,SubttlD,Ch38,SubchD,Sec4 USC26_OL-1477     Sec. 4681. Imposition of tax
681
26USC,SubttlD,Ch38,SubchD,Sec4 USC26_OL-1478     Sec. 4682. Definitions and special rules
682
26USC,SubttlD,Ch39             USC26_OL-1479     CHAPTER 39 - REGISTRATION-REQUIRED
                                                 OBLIGATIONS
                                                             USC Title 26 Outline
26USC,SubttlD,Ch39,Sec4701       USC26_OL-1480   Sec. 4701. Tax on issuer of registration-required
                                                 obligation not in registered form
26USC,SubttlD,Ch40               USC26_OL-1481   CHAPTER 40 - GENERAL PROVISIONS RELATING
                                                 TO OCCUPATIONAL TAXES
26USC,SubttlD,Ch40,Sec4901       USC26_OL-1482   Sec. 4901. Payment of tax
26USC,SubttlD,Ch40,Sec4902       USC26_OL-1483   Sec. 4902. Liability of partners
26USC,SubttlD,Ch40,Sec4903       USC26_OL-1484   Sec. 4903. Liability in case of business in more than one
                                                 location
26USC,SubttlD,Ch40,Sec4904       USC26_OL-1485   Sec. 4904. Liability in case of different businesses of
                                                 same ownership and location
26USC,SubttlD,Ch40,Sec4905       USC26_OL-1486   Sec. 4905. Liability in case of death or change of
                                                 location
26USC,SubttlD,Ch40,Sec4906       USC26_OL-1487   Sec. 4906. Application of State laws
26USC,SubttlD,Ch40,Sec4907       USC26_OL-1488   Sec. 4907. Federal agencies or instrumentalities
26USC,SubttlD,Ch41               USC26_OL-1489   CHAPTER 41 - PUBLIC CHARITIES
26USC,SubttlD,Ch41,Sec4911       USC26_OL-1490   Sec. 4911. Tax on excess expenditures to influence
                                                 legislation
26USC,SubttlD,Ch41,Sec4912       USC26_OL-1491   Sec. 4912. Tax on disqualifying lobbying expenditures of
                                                 certain organizations
26USC,SubttlD,Ch42               USC26_OL-1492   CHAPTER 42 - PRIVATE FOUNDATIONS; AND
                                                 CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
26USC,SubttlD,Ch42,SubchA        USC26_OL-1493   SUBCHAPTER A - PRIVATE FOUNDATIONS
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1494   Sec. 4940. Excise tax based on investment income
940
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1495   Sec. 4941. Taxes on self-dealing
941
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1496   Sec. 4942. Taxes on failure to distribute income
942
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1497   Sec. 4943. Taxes on excess business holdings
943
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1498   Sec. 4944. Taxes on investments which jeopardize
944                                              charitable purpose
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1499   Sec. 4945. Taxes on taxable expenditures
945
26USC,SubttlD,Ch42,SubchA,Sec4   USC26_OL-1500   Sec. 4946. Definitions and special rules
946
                                                             USC Title 26 Outline
26USC,SubttlD,Ch42,SubchA,Sec4 USC26_OL-1501     Sec. 4947. Application of taxes to certain nonexempt
947                                              trusts
26USC,SubttlD,Ch42,SubchA,Sec4 USC26_OL-1502     Sec. 4948. Application of taxes and denial of exemption
948                                              with respect to certain foreign organizations

26USC,SubttlD,Ch42,SubchB        USC26_OL-1503   SUBCHAPTER B - BLACK LUNG BENEFIT TRUSTS

26USC,SubttlD,Ch42,SubchB,Sec4   USC26_OL-1504   Sec. 4951. Taxes on self-dealing
951
26USC,SubttlD,Ch42,SubchB,Sec4   USC26_OL-1505   Sec. 4952. Taxes on taxable expenditures
952
26USC,SubttlD,Ch42,SubchB,Sec4   USC26_OL-1506   Sec. 4953. Tax on excess contributions to black lung
953                                              benefit trusts
26USC,SubttlD,Ch42,SubchC        USC26_OL-1507   SUBCHAPTER C - POLITICAL EXPENDITURES OF
                                                 SECTION 501(C)(3) ORGANIZATIONS
26USC,SubttlD,Ch42,SubchC,Sec4 USC26_OL-1508     Sec. 4955. Taxes on political expenditures of section
955                                              501(c)(3) organizations
26USC,SubttlD,Ch42,SubchD      USC26_OL-1509     SUBCHAPTER D - FAILURE BY CERTAIN
                                                 CHARITABLE ORGANIZATIONS TO MEET CERTAIN
                                                 QUALIFICATION REQUIREMENTS
26USC,SubttlD,Ch42,SubchD,Sec4 USC26_OL-1510     Sec. 4958. Taxes on excess benefit transactions
958
26USC,SubttlD,Ch42,SubchD,Sec4 USC26_OL-2654     Sec. 4959. Taxes on failures by hospital organizations
959
26USC,SubttlD,Ch42,SubchE      USC26_OL-1511     SUBCHAPTER E - ABATEMENT OF FIRST AND
                                                 SECOND TIER TAXES IN CERTAIN CASES
26USC,SubttlD,Ch42,SubchE,Sec4   USC26_OL-1512   Sec. 4961. Abatement of second tier taxes where there
961                                              is correction
26USC,SubttlD,Ch42,SubchE,Sec4   USC26_OL-1513   Sec. 4962. Abatement of first tier taxes in certain cases
962
26USC,SubttlD,Ch42,SubchE,Sec4   USC26_OL-1514   Sec. 4963. Definitions
963
26USC,SubttlD,Ch42,SubchF        USC26_OL-1515   SUBCHAPTER F - TAX SHELTER TRANSACTIONS
26USC,SubttlD,Ch42,SubchF,Sec4   USC26_OL-1516   Sec. 4965. Excise tax on certain tax-exempt entities
965                                              entering into prohibited tax shelter transactions
26USC,SubttlD,Ch42,SubchG        USC26_OL-1517   SUBCHAPTER G - DONOR ADVISED FUNDS
                                                          USC Title 26 Outline
26USC,SubttlD,Ch42,SubchG,Sec4 USC26_OL-1518   Sec. 4966. Taxes on taxable distributions
966
26USC,SubttlD,Ch42,SubchG,Sec4 USC26_OL-1519   Sec. 4967. Taxes on prohibited benefits
967
26USC,SubttlD,Ch43             USC26_OL-1520   CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS

26USC,SubttlD,Ch43,Sec4971    USC26_OL-1521    Sec. 4971. Taxes on failure to meet minimum funding
                                               standards
26USC,SubttlD,Ch43,Sec4972    USC26_OL-1522    Sec. 4972. Tax on nondeductible contributions to
                                               qualified employer plans
26USC,SubttlD,Ch43,Sec4973    USC26_OL-1523    Sec. 4973. Tax on excess contributions to certain tax-
                                               favored accounts and annuities
26USC,SubttlD,Ch43,Sec4974    USC26_OL-1524    Sec. 4974. Excise tax on certain accumulations in
                                               qualified retirement plans
26USC,SubttlD,Ch43,Sec4975    USC26_OL-1525    Sec. 4975. Tax on prohibited transactions
26USC,SubttlD,Ch43,Sec4976    USC26_OL-1526    Sec. 4976. Taxes with respect to funded welfare benefit
                                               plans
26USC,SubttlD,Ch43,Sec4977    USC26_OL-1527    Sec. 4977. Tax on certain fringe benefits provided by an
                                               employer
26USC,SubttlD,Ch43,Sec4978    USC26_OL-1528    Sec. 4978. Tax on certain dispositions by employee
                                               stock ownership plans and certain cooperatives
26USC,SubttlD,Ch43,Sec4979    USC26_OL-1531    Sec. 4979. Tax on certain excess contributions
26USC,SubttlD,Ch43,Sec4979A   USC26_OL-1532    Sec. 4979A. Tax on certain prohibited allocations of
                                               qualified securities
26USC,SubttlD,Ch43,Sec4980    USC26_OL-1533    Sec. 4980. Tax on reversion of qualified plan assets to
                                               employer
26USC,SubttlD,Ch43,Sec4980B   USC26_OL-1535    Sec. 4980B. Failure to satisfy continuation coverage
                                               requirements of group health plans
26USC,SubttlD,Ch43,Sec4980C   USC26_OL-1536    Sec. 4980C. Requirements for issuers of qualified long-
                                               term care insurance contracts
26USC,SubttlD,Ch43,Sec4980D   USC26_OL-1537    Sec. 4980D. Failure to meet certain group health plan
                                               requirements
26USC,SubttlD,Ch43,Sec4980E   USC26_OL-1538    Sec. 4980E. Failure of employer to make comparable
                                               Archer MSA contributions
26USC,SubttlD,Ch43,Sec4980F   USC26_OL-1539    Sec. 4980F. Failure of applicable plans reducing benefit
                                               accruals to satisfy notice requirements
                                                           USC Title 26 Outline
26USC,SubttlD,Ch43,Sec4980G   USC26_OL-1540     Sec. 4980G. Failure of employer to make comparable
                                                health savings account contributions
26USC,SubttlD,Ch43,Sec4980H   USC26_OL-2655     Sec. 4980H. Shared responsibility for employers
                                                regarding health coverage
26USC,SubttlD,Ch43,Sec4980I   USC26_OL-2656     Sec. 4980I. Excise tax on high cost employer-sponsored
                                                health coverage
26USC,SubttlD,Ch44            USC26_OL-1541     CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES
26USC,SubttlD,Ch44,Sec4981    USC26_OL-1542     Sec. 4981. Excise tax on undistributed income of real
                                                estate investment trusts
26USC,SubttlD,Ch44,Sec4982    USC26_OL-1543     Sec. 4982. Excise tax on undistributed income of
                                                regulated investment companies
26USC,SubttlD,Ch45            USC26_OL-1544     CHAPTER 45 - PROVISIONS RELATING TO
                                                EXPATRIATED ENTITIES
26USC,SubttlD,Ch45,Sec4985    USC26_OL-1545     Sec. 4985. Stock compensation of insiders in
                                                expatriated corporations
26USC,SubttlD,Ch46            USC26_OL-1546     CHAPTER 46 - GOLDEN PARACHUTE PAYMENTS
26USC,SubttlD,Ch46,Sec4999    USC26_OL-1547     Sec. 4999. Golden parachute payments
26USC,SubttlD,Ch47            USC26_OL-1548     CHAPTER 47 - CERTAIN GROUP HEALTH PLANS
26USC,SubttlD,Ch47,Sec5000    USC26_OL-1549     Sec. 5000. Certain group health plans
26USC,SubttlD,Ch47,Sec5000A   USC26_OL-2657     Sec. 5000A. Requirement to maintain minimum
                                                essential coverage
26USC,SubttlD,Ch47,Sec5000B   USC26_OL-2658     Sec. 5000B. Imposition of tax on indoor tanning services

26USC,SubttlD,Ch47,Sec5000C   USC26_OL-2659     Sec. 5000C. Imposition of tax on certain foreign
                                                procurement
26USC,SubttlE                 USC26_OL-1550     Subtitle E - Alcohol, Tobacco, and Certain Other Excise
                                                Taxes
26USC,SubttlE,Ch51            USC26_OL-1551     CHAPTER 51 - DISTILLED SPIRITS, WINES, AND
                                                BEER
26USC,SubttlE,Ch51,SubchA     USC26_OL-1552     SUBCHAPTER A - GALLONAGE AND
                                                OCCUPATIONAL TAXES
26USC,SubttlE,Ch51,SubchA,PtI   USC26_OL-1553   PART I - GALLONAGE TAXES
26USC,SubttlE,Ch51,SubchA,PtI,S USC26_OL-1554   SUBPART A - DISTILLED SPIRITS
ubptA
26USC,SubttlE,Ch51,SubchA,PtI,S USC26_OL-1555   Sec. 5001. Imposition, rate, and attachment of tax
ubptA,Sec5001
                                                               USC Title 26 Outline
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1556   Sec. 5002. Definitions
ubptA,Sec5002
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1557   Sec. 5003. Cross references to exemptions, etc.
ubptA,Sec5003
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1558   Sec. 5004. Lien for tax
ubptA,Sec5004
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1559   Sec. 5005. Persons liable for tax
ubptA,Sec5005
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1560   Sec. 5006. Determination of tax
ubptA,Sec5006
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1561   Sec. 5007. Collection of tax on distilled spirits
ubptA,Sec5007
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1562   Sec. 5008. Abatement, remission, refund, and
ubptA,Sec5008                                     allowance for loss or destruction of distilled spirits
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1564   Sec. 5010. Credit for wine content and for flavors
ubptA,Sec5010                                     content
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1565   Sec. 5011. Income tax credit for average cost of
ubptA,Sec5011                                     carrying excise tax
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1566   [SUBPART B - REPEALED]
ubptB
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1568   SUBPART C - WINES
ubptC
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1569   Sec. 5041. Imposition and rate of tax
ubptC,Sec5041
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1570   Sec. 5042. Exemption from tax
ubptC,Sec5042
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1571   Sec. 5043. Collection of taxes on wines
ubptC,Sec5043
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1572   Sec. 5044. Refund of tax on wine
ubptC,Sec5044
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1573   Sec. 5045. Cross references
ubptC,Sec5045
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1574   SUBPART D - BEER
ubptD
26USC,SubttlE,Ch51,SubchA,PtI,S   USC26_OL-1575   Sec. 5051. Imposition and rate of tax
ubptD,Sec5051
                                                               USC Title 26 Outline
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1576   Sec. 5052. Definitions
ubptD,Sec5052
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1577   Sec. 5053. Exemptions
ubptD,Sec5053
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1578   Sec. 5054. Determination and collection of tax on beer
ubptD,Sec5054
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1579   Sec. 5055. Drawback of tax
ubptD,Sec5055
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1580   Sec. 5056. Refund and credit of tax, or relief from
ubptD,Sec5056                                      liability
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1581   SUBPART E - GENERAL PROVISIONS
ubptE
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1582   Sec. 5061. Method of collecting tax
ubptE,Sec5061
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1583   Sec. 5062. Refund and drawback in case of exportation
ubptE,Sec5062
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1585   Sec. 5064. Losses resulting from disaster, vandalism, or
ubptE,Sec5064                                      malicious mischief
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1586   Sec. 5065. Territorial extent of law
ubptE,Sec5065
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1587   Sec. 5066. Distilled spirits for use of foreign embassies,
ubptE,Sec5066                                      legations, etc.
26USC,SubttlE,Ch51,SubchA,PtI,S    USC26_OL-1588   Sec. 5067. Cross reference
ubptE,Sec5067
26USC,SubttlE,Ch51,SubchA,PtII     USC26_OL-1589   PART II - MISCELLANEOUS PROVISIONS

26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1590   SUBPART A - MANUFACTURERS OF STILLS
ubptA
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1591   Sec. 5101. Notice of manufacture of still; notice of set
ubptA,Sec5101                                      up of still
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1592   Sec. 5102. Definition of manufacturer of stills
ubptA,Sec5102
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1593   SUBPART B - NONBEVERAGE DOMESTIC
ubptB                                              DRAWBACK CLAIMANTS
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1594   Sec. 5111. Eligibility
ubptB,Sec5111
                                                               USC Title 26 Outline
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1595   Sec. 5112. Registration and regulation
ubptB,Sec5112
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1596   Sec. 5113. Investigation of claims
ubptB,Sec5113
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1597   Sec. 5114. Drawback
ubptB,Sec5114
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1598   SUBPART C - RECORDKEEPING AND
ubptC                                              REGISTRATION BY DEALERS
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1599   Sec. 5121. Recordkeeping by wholesale dealers
ubptC,Sec5121
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1600   Sec. 5122. Recordkeeping by retail dealers
ubptC,Sec5122
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1601   Sec. 5123. Preservation and inspection of records, and
ubptC,Sec5123                                      entry of premises for inspection
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1602   Sec. 5124. Registration by dealers
ubptC,Sec5124
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1603   SUBPART D - OTHER PROVISIONS
ubptD
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1604   Sec. 5131. Packaging distilled spirits for industrial uses
ubptD,Sec5131
26USC,SubttlE,Ch51,SubchA,PtII,S   USC26_OL-1605   Sec. 5132. Prohibited purchases by dealers
ubptD,Sec5132
26USC,SubttlE,Ch51,SubchB          USC26_OL-1606   SUBCHAPTER B - QUALIFICATION REQUIREMENTS
                                                   FOR DISTILLED SPIRITS PLANTS

26USC,SubttlE,Ch51,SubchB,Sec5     USC26_OL-1607   Sec. 5171. Establishment
171
26USC,SubttlE,Ch51,SubchB,Sec5     USC26_OL-1608   Sec. 5172. Application
172
26USC,SubttlE,Ch51,SubchB,Sec5     USC26_OL-1609   Sec. 5173. Bonds
173
26USC,SubttlE,Ch51,SubchB,Sec5     USC26_OL-1611   Sec. 5175. Export bonds
175
26USC,SubttlE,Ch51,SubchB,Sec5     USC26_OL-1612   Sec. 5176. New or renewed bonds
176
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1613   Sec. 5177. Other provisions relating to bonds
177
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1614   Sec. 5178. Premises of distilled spirits plants
178
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1615   Sec. 5179. Registration of stills
179
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1616   Sec. 5180. Signs
180
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1617   Sec. 5181. Distilled spirits for fuel use
181
26USC,SubttlE,Ch51,SubchB,Sec5    USC26_OL-1618   Sec. 5182. Cross references
182
26USC,SubttlE,Ch51,SubchC         USC26_OL-1619   SUBCHAPTER C - OPERATION OF DISTILLED
                                                  SPIRITS PLANTS
26USC,SubttlE,Ch51,SubchC,PtI     USC26_OL-1620   PART I - GENERAL PROVISIONS
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1621   Sec. 5201. Regulation of operations
ec5201
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1622   Sec. 5202. Supervision of operations
ec5202
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1623   Sec. 5203. Entry and examination of premises
ec5203
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1624   Sec. 5204. Gauging
ec5204
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1626   Sec. 5206. Containers
ec5206
26USC,SubttlE,Ch51,SubchC,PtI,S   USC26_OL-1627   Sec. 5207. Records and reports
ec5207
26USC,SubttlE,Ch51,SubchC,PtII    USC26_OL-1628   PART II - OPERATIONS ON BONDED PREMISES

26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1629     SUBPART A - GENERAL
SubptA
26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1630     Sec. 5211. Production and entry of distilled spirits
SubptA,Sec5211
26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1631     Sec. 5212. Transfer of distilled spirits between bonded
SubptA,Sec5212                                    premises
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1632     Sec. 5213. Withdrawal of distilled spirits from bonded
SubptA,Sec5213                                    premises on determination of tax
26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1633     Sec. 5214. Withdrawal of distilled spirits from bonded
SubptA,Sec5214                                    premises free of tax or without payment of tax

26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1634   Sec. 5215. Return of tax determined distilled spirits to
SubptA,Sec5215                                    bonded premises
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1635   Sec. 5216. Regulation of operations
SubptA,Sec5216
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1636   SUBPART B - PRODUCTION
SubptB
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1637   Sec. 5221. Commencement, suspension, and
SubptB,Sec5221                                    resumption of operations
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1638   Sec. 5222. Production, receipt, removal, and use of
SubptB,Sec5222                                    distilling materials
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1639   Sec. 5223. Redistillation of spirits, articles, and residues
SubptB,Sec5223
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1640   SUBPART C - STORAGE
SubptC
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1641   Sec. 5231. Entry for deposit
SubptC,Sec5231
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1642   Sec. 5232. Imported distilled spirits
SubptC,Sec5232
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1645   Sec. 5235. Bottling of alcohol for industrial purposes
SubptC,Sec5235
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1646   Sec. 5236. Discontinuance of storage facilities and
SubptC,Sec5236                                    transfer of distilled spirits
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1647   SUBPART D - DENATURATION
SubptD
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1648   Sec. 5241. Authority to denature
SubptD,Sec5241
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1649   Sec. 5242. Denaturing materials
SubptD,Sec5242
26USC,SubttlE,Ch51,SubchC,PtII,   USC26_OL-1650   Sec. 5243. Sale of abandoned spirits for denaturation
SubptD,Sec5243                                    without collection of tax
                                                             USC Title 26 Outline
26USC,SubttlE,Ch51,SubchC,PtII, USC26_OL-1651    Sec. 5244. Cross references
SubptD,Sec5244
26USC,SubttlE,Ch51,SubchD       USC26_OL-1654    SUBCHAPTER D - INDUSTRIAL USE OF DISTILLED
                                                 SPIRITS
26USC,SubttlE,Ch51,SubchD,Sec5   USC26_OL-1655   Sec. 5271. Permits
271
26USC,SubttlE,Ch51,SubchD,Sec5   USC26_OL-1656   Sec. 5272. Bonds
272
26USC,SubttlE,Ch51,SubchD,Sec5   USC26_OL-1657   Sec. 5273. Sale, use, and recovery of denatured
273                                              distilled spirits
26USC,SubttlE,Ch51,SubchD,Sec5   USC26_OL-1658   Sec. 5274. Applicability of other laws
274
26USC,SubttlE,Ch51,SubchD,Sec5   USC26_OL-1659   Sec. 5275. Records and reports
275
26USC,SubttlE,Ch51,SubchE        USC26_OL-1661   SUBCHAPTER E - GENERAL PROVISIONS
                                                 RELATING TO DISTILLED SPIRITS
26USC,SubttlE,Ch51,SubchE,PtI    USC26_OL-1662   PART I - RETURN OF MATERIALS USED IN THE
                                                 MANUFACTURE OR RECOVERY OF DISTILLED
                                                 SPIRITS
26USC,SubttlE,Ch51,SubchE,PtI,S USC26_OL-1663    Sec. 5291. General
ec5291
26USC,SubttlE,Ch51,SubchE,PtII USC26_OL-1664     PART II - REGULATION OF TRAFFIC IN
                                                 CONTAINERS OF DISTILLED SPIRITS
26USC,SubttlE,Ch51,SubchE,PtII,S USC26_OL-1665   Sec. 5301. General
ec5301
26USC,SubttlE,Ch51,SubchE,PtIII USC26_OL-1666    PART III - MISCELLANEOUS PROVISIONS

26USC,SubttlE,Ch51,SubchE,PtIII, USC26_OL-1667   Sec. 5311. Detention of containers
Sec5311
26USC,SubttlE,Ch51,SubchE,PtIII, USC26_OL-1668   Sec. 5312. Production and use of distilled spirits for
Sec5312                                          experimental research
26USC,SubttlE,Ch51,SubchE,PtIII, USC26_OL-1669   Sec. 5313. Withdrawal of distilled spirits from customs
Sec5313                                          custody free of tax for use of the United States

26USC,SubttlE,Ch51,SubchE,PtIII, USC26_OL-1670   Sec. 5314. Special applicability of certain provisions
Sec5314
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchF          USC26_OL-1672   SUBCHAPTER F - BONDED AND TAXPAID WINE
                                                   PREMISES
26USC,SubttlE,Ch51,SubchF,PtI      USC26_OL-1673   PART I - ESTABLISHMENT
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1674   Sec. 5351. Bonded wine cellar
ec5351
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1675   Sec. 5352. Taxpaid wine bottling house
ec5352
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1676   Sec. 5353. Bonded wine warehouse
ec5353
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1677   Sec. 5354. Bond
ec5354
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1678   Sec. 5355. General provisions relating to bonds
ec5355
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1679   Sec. 5356. Application
ec5356
26USC,SubttlE,Ch51,SubchF,PtI,S    USC26_OL-1680   Sec. 5357. Premises
ec5357
26USC,SubttlE,Ch51,SubchF,PtII     USC26_OL-1681   PART II - OPERATIONS
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1682   Sec. 5361. Bonded wine cellar operations
ec5361
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1683   Sec. 5362. Removals of wine from bonded wine cellars
ec5362
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1684   Sec. 5363. Taxpaid wine bottling house operations
ec5363
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1685   Sec. 5364. Wine imported in bulk
ec5364
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1686   Sec. 5365. Segregation of operations
ec5365
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1687   Sec. 5366. Supervision
ec5366
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1688   Sec. 5367. Records
ec5367
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1689   Sec. 5368. Gauging and marking
ec5368
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1690   Sec. 5369. Inventories
ec5369
                                                               USC Title 26 Outline
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1691   Sec. 5370. Losses
ec5370
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1692   Sec. 5371. Insurance coverage, etc.
ec5371
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1693   Sec. 5372. Sampling
ec5372
26USC,SubttlE,Ch51,SubchF,PtII,S   USC26_OL-1694   Sec. 5373. Wine spirits
ec5373
26USC,SubttlE,Ch51,SubchF,PtIII    USC26_OL-1695   PART III - CELLAR TREATMENT AND
                                                   CLASSIFICATION OF WINE
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1696   Sec. 5381. Natural wine
Sec5381
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1697   Sec. 5382. Cellar treatment of natural wine
Sec5382
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1698   Sec. 5383. Amelioration and sweetening limitations for
Sec5383                                            natural grape wines
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1699   Sec. 5384. Amelioration and sweetening limitations for
Sec5384                                            natural fruit and berry wines
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1700   Sec. 5385. Specially sweetened natural wines
Sec5385
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1701   Sec. 5386. Special natural wines
Sec5386
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1702   Sec. 5387. Agricultural wines
Sec5387
26USC,SubttlE,Ch51,SubchF,PtIII,   USC26_OL-1703   Sec. 5388. Designation of wines
Sec5388
26USC,SubttlE,Ch51,SubchF,PtIV     USC26_OL-1704   PART IV - GENERAL

26USC,SubttlE,Ch51,SubchF,PtIV,    USC26_OL-1705   Sec. 5391. Exemption from distilled spirits taxes
Sec5391
26USC,SubttlE,Ch51,SubchF,PtIV,    USC26_OL-1706   Sec. 5392. Definitions
Sec5392
26USC,SubttlE,Ch51,SubchG          USC26_OL-1707   SUBCHAPTER G - BREWERIES
26USC,SubttlE,Ch51,SubchG,PtI      USC26_OL-1708   PART I - ESTABLISHMENT
26USC,SubttlE,Ch51,SubchG,PtI,S    USC26_OL-1709   Sec. 5401. Qualifying documents
ec5401
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchG,PtI,S USC26_OL-1710     Sec. 5402. Definitions
ec5402
26USC,SubttlE,Ch51,SubchG,PtI,S USC26_OL-1711     Sec. 5403. Cross references
ec5403
26USC,SubttlE,Ch51,SubchG,PtII USC26_OL-1712      PART II - OPERATIONS

26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1713   Sec. 5411. Use of brewery
Sec5411
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1714   Sec. 5412. Removal of beer in containers or by pipeline
Sec5412
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1715   Sec. 5413. Brewers procuring beer from other brewers
Sec5413
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1716   Sec. 5414. Removals from one brewery to another
Sec5414                                           belonging to the same brewer
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1717   Sec. 5415. Records and returns
Sec5415
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1718   Sec. 5416. Definitions of package and packaging
Sec5416
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1719   Sec. 5417. Pilot brewing plants
Sec5417
26USC,SubttlE,Ch51,SubchG,PtII,   USC26_OL-1720   Sec. 5418. Beer imported in bulk
Sec5418
26USC,SubttlE,Ch51,SubchH         USC26_OL-1721   SUBCHAPTER H - MISCELLANEOUS PLANTS AND
                                                  WAREHOUSES
26USC,SubttlE,Ch51,SubchH,PtI     USC26_OL-1722   PART I - VINEGAR PLANTS
26USC,SubttlE,Ch51,SubchH,PtI,S   USC26_OL-1723   Sec. 5501. Establishment
ec5501
26USC,SubttlE,Ch51,SubchH,PtI,S   USC26_OL-1724   Sec. 5502. Qualification
ec5502
26USC,SubttlE,Ch51,SubchH,PtI,S   USC26_OL-1725   Sec. 5503. Construction and equipment
ec5503
26USC,SubttlE,Ch51,SubchH,PtI,S   USC26_OL-1726   Sec. 5504. Operation
ec5504
26USC,SubttlE,Ch51,SubchH,PtI,S   USC26_OL-1727   Sec. 5505. Applicability of provisions of this chapter
ec5505
                                                             USC Title 26 Outline
26USC,SubttlE,Ch51,SubchH,PtII    USC26_OL-1728   PART II - VOLATILE FRUIT-FLAVOR CONCENTRATE
                                                  PLANTS
26USC,SubttlE,Ch51,SubchH,PtII, USC26_OL-1729     Sec. 5511. Establishment and operation
Sec5511
26USC,SubttlE,Ch51,SubchH,PtII, USC26_OL-1730     Sec. 5512. Control of products after manufacture
Sec5512
26USC,SubttlE,Ch51,SubchI       USC26_OL-1733     SUBCHAPTER I - MISCELLANEOUS GENERAL
                                                  PROVISIONS
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1734   Sec. 5551. General provisions relating to bonds
51
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1735   Sec. 5552. Installation of meters, tanks, and other
52                                                apparatus
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1736   Sec. 5553. Supervision of premises and operations
53
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1737   Sec. 5554. Pilot operations
54
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1738   Sec. 5555. Records, statements, and returns
55
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1739   Sec. 5556. Regulations
56
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1740   Sec. 5557. Officers and agents authorized to
57                                                investigate, issue search warrants, and prosecute for
                                                  violations
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1741   Sec. 5558. Authority of enforcement officers
58
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1742   Sec. 5559. Determinations
59
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1743   Sec. 5560. Other provisions applicable
60
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1744   Sec. 5561. Exemptions to meet the requirements of the
61                                                national defense
26USC,SubttlE,Ch51,SubchI,Sec55   USC26_OL-1745   Sec. 5562. Exemptions from certain requirements in
62                                                cases of disaster
26USC,SubttlE,Ch51,SubchJ         USC26_OL-1746   SUBCHAPTER J - PENALTIES, SEIZURES, AND
                                                  FORFEITURES RELATING TO LIQUORS
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchJ,PtI     USC26_OL-1747   PART I - PENALTY, SEIZURE, AND FORFEITURE
                                                  PROVISIONS APPLICABLE TO DISTILLING,
                                                  RECTIFYING, AND DISTILLED AND RECTIFIED
                                                  PRODUCTS
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1748   Sec. 5601. Criminal penalties
ec5601
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1749   Sec. 5602. Penalty for tax fraud by distiller
ec5602
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1750   Sec. 5603. Penalty relating to records, returns and
ec5603                                            reports
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1751   Sec. 5604. Penalties relating to marks, brands, and
ec5604                                            containers
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1752   Sec. 5605. Penalty relating to return of materials used in
ec5605                                            the manufacture of distilled spirits, or from which
                                                  distilled spirits may be recovered
26USC,SubttlE,Ch51,SubchJ,PtI,S USC26_OL-1753     Sec. 5606. Penalty relating to containers of distilled
ec5606                                            spirits
26USC,SubttlE,Ch51,SubchJ,PtI,S USC26_OL-1754     Sec. 5607. Penalty and forfeiture for unlawful use,
ec5607                                            recovery, or concealment of denatured distilled spirits,
                                                  or articles
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1755   Sec. 5608. Penalty and forfeiture for fraudulent claims
ec5608                                            for export drawback or unlawful relanding
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1756   Sec. 5609. Destruction of unregistered stills, distilling
ec5609                                            apparatus, equipment, and materials
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1757   Sec. 5610. Disposal of forfeited equipment and material
ec5610                                            for distilling
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1758   Sec. 5611. Release of distillery before judgment
ec5611
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1759   Sec. 5612. Forfeiture of taxpaid distilled spirits
ec5612                                            remaining on bonded premises
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1760   Sec. 5613. Forfeiture of distilled spirits not closed,
ec5613                                            marked, or branded as required by law
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1761   Sec. 5614. Burden of proof in cases of seizure of spirits
ec5614
26USC,SubttlE,Ch51,SubchJ,PtI,S   USC26_OL-1762   Sec. 5615. Property subject to forfeiture
ec5615
                                                               USC Title 26 Outline
26USC,SubttlE,Ch51,SubchJ,PtII     USC26_OL-1763   PART II - PENALTY AND FORFEITURE PROVISIONS
                                                   APPLICABLE TO WINE AND WINE PRODUCTION

26USC,SubttlE,Ch51,SubchJ,PtII,S   USC26_OL-1764   Sec. 5661. Penalty and forfeiture for violation of laws
ec5661                                             and regulations relating to wine
26USC,SubttlE,Ch51,SubchJ,PtII,S   USC26_OL-1765   Sec. 5662. Penalty for alteration of wine labels
ec5662
26USC,SubttlE,Ch51,SubchJ,PtII,S   USC26_OL-1766   Sec. 5663. Cross reference
ec5663
26USC,SubttlE,Ch51,SubchJ,PtIII    USC26_OL-1767   PART III - PENALTY, SEIZURE, AND FORFEITURE
                                                   PROVISIONS APPLICABLE TO BEER AND BREWING

26USC,SubttlE,Ch51,SubchJ,PtIII, USC26_OL-1768     Sec. 5671. Penalty and forfeiture for evasion of beer tax
Sec5671                                            and fraudulent noncompliance with requirements
26USC,SubttlE,Ch51,SubchJ,PtIII, USC26_OL-1769     Sec. 5672. Penalty for failure of brewer to comply with
Sec5672                                            requirements and to keep records and file returns

26USC,SubttlE,Ch51,SubchJ,PtIII,   USC26_OL-1770   Sec. 5673. Forfeiture for flagrant and willful removal of
Sec5673                                            beer without taxpayment
26USC,SubttlE,Ch51,SubchJ,PtIII,   USC26_OL-1771   Sec. 5674. Penalty for unlawful production or removal of
Sec5674                                            beer
26USC,SubttlE,Ch51,SubchJ,PtIII,   USC26_OL-1772   Sec. 5675. Penalty for intentional removal or
Sec5675                                            defacement of brewer's marks and brands
26USC,SubttlE,Ch51,SubchJ,PtIV     USC26_OL-1774   PART IV - PENALTY, SEIZURE, AND FORFEITURE
                                                   PROVISIONS COMMON TO LIQUORS
26USC,SubttlE,Ch51,SubchJ,PtIV,    USC26_OL-1775   Sec. 5681. Penalty relating to signs
Sec5681
26USC,SubttlE,Ch51,SubchJ,PtIV,    USC26_OL-1776   Sec. 5682. Penalty for breaking locks or gaining access
Sec5682
26USC,SubttlE,Ch51,SubchJ,PtIV,    USC26_OL-1777   Sec. 5683. Penalty and forfeiture for removal of liquors
Sec5683                                            under improper brands
26USC,SubttlE,Ch51,SubchJ,PtIV,    USC26_OL-1778   Sec. 5684. Penalties relating to the payment and
Sec5684                                            collection of liquor taxes
26USC,SubttlE,Ch51,SubchJ,PtIV,    USC26_OL-1779   Sec. 5685. Penalty and forfeiture relating to possession
Sec5685                                            of devices for emitting gas, smoke, etc., explosives and
                                                   firearms, when violating liquor laws
                                                              USC Title 26 Outline
26USC,SubttlE,Ch51,SubchJ,PtIV, USC26_OL-1780     Sec. 5686. Penalty for having, possessing, or using
Sec5686                                           liquor or property intended to be used in violating
                                                  provisions of this chapter
26USC,SubttlE,Ch51,SubchJ,PtIV,   USC26_OL-1781   Sec. 5687. Penalty for offenses not specifically covered
Sec5687
26USC,SubttlE,Ch51,SubchJ,PtIV,   USC26_OL-1782   Sec. 5688. Disposition and release of seized property
Sec5688
26USC,SubttlE,Ch51,SubchJ,PtIV,   USC26_OL-1784   Sec. 5690. Definition of the term "person"
Sec5690
26USC,SubttlE,Ch52                USC26_OL-1788   CHAPTER 52 - TOBACCO PRODUCTS AND
                                                  CIGARETTE PAPERS AND TUBES
26USC,SubttlE,Ch52,SubchA         USC26_OL-1789   SUBCHAPTER A - DEFINITIONS; RATE AND
                                                  PAYMENT OF TAX; EXEMPTION FROM TAX; AND
                                                  REFUND AND DRAWBACK OF TAX
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1790   Sec. 5701. Rate of tax
701
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1791   Sec. 5702. Definitions
702
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1792   Sec. 5703. Liability for tax and method of payment
703
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1793   Sec. 5704. Exemption from tax
704
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1794   Sec. 5705. Credit, refund, or allowance of tax
705
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1795   Sec. 5706. Drawback of tax
706
26USC,SubttlE,Ch52,SubchA,Sec5    USC26_OL-1797   Sec. 5708. Losses caused by disaster
708
26USC,SubttlE,Ch52,SubchB         USC26_OL-1798   SUBCHAPTER B - QUALIFICATION REQUIREMENTS
                                                  FOR MANUFACTURERS AND IMPORTERS OF
                                                  TOBACCO PRODUCTS AND CIGARETTE PAPERS
                                                  AND TUBES, AND EXPORT WAREHOUSE
                                                  PROPRIETORS
26USC,SubttlE,Ch52,SubchB,Sec5 USC26_OL-1799      Sec. 5711. Bond
711
                                                             USC Title 26 Outline
26USC,SubttlE,Ch52,SubchB,Sec5 USC26_OL-1800     Sec. 5712. Application for permit
712
26USC,SubttlE,Ch52,SubchB,Sec5 USC26_OL-1801     Sec. 5713. Permit
713
26USC,SubttlE,Ch52,SubchC      USC26_OL-1802     SUBCHAPTER C - OPERATIONS BY
                                                 MANUFACTURERS AND IMPORTERS OF TOBACCO
                                                 PRODUCTS AND CIGARETTE PAPERS AND TUBES
                                                 AND EXPORT WAREHOUSE PROPRIETORS

26USC,SubttlE,Ch52,SubchC,Sec5   USC26_OL-1803   Sec. 5721. Inventories
721
26USC,SubttlE,Ch52,SubchC,Sec5   USC26_OL-1804   Sec. 5722. Reports
722
26USC,SubttlE,Ch52,SubchC,Sec5   USC26_OL-1805   Sec. 5723. Packages, marks, labels, and notices
723
26USC,SubttlE,Ch52,SubchD        USC26_OL-1806   SUBCHAPTER D - OCCUPATIONAL TAX
26USC,SubttlE,Ch52,SubchD,Sec5   USC26_OL-1807   Sec. 5731. Imposition and rate of tax
731
26USC,SubttlE,Ch52,SubchD,Sec5   USC26_OL-1808   Sec. 5732. Payment of tax
732
26USC,SubttlE,Ch52,SubchD,Sec5   USC26_OL-1809   Sec. 5733. Provisions relating to liability for occupational
733                                              taxes
26USC,SubttlE,Ch52,SubchD,Sec5   USC26_OL-1810   Sec. 5734. Application of State laws
734
26USC,SubttlE,Ch52,SubchE        USC26_OL-1811   SUBCHAPTER E - RECORDS OF MANUFACTURERS
                                                 AND IMPORTERS OF TOBACCO PRODUCTS AND
                                                 CIGARETTE PAPERS AND TUBES, AND EXPORT
                                                 WAREHOUSE PROPRIETORS

26USC,SubttlE,Ch52,SubchE,Sec5 USC26_OL-1812     Sec. 5741. Records to be maintained
741
26USC,SubttlE,Ch52,SubchF      USC26_OL-1813     SUBCHAPTER F - GENERAL PROVISIONS
26USC,SubttlE,Ch52,SubchF,Sec5 USC26_OL-1814     Sec. 5751. Purchase, receipt, possession, or sale of
751                                              tobacco products and cigarette papers and tubes, after
                                                 removal
                                                              USC Title 26 Outline
26USC,SubttlE,Ch52,SubchF,Sec5 USC26_OL-1815      Sec. 5752. Restrictions relating to marks, labels,
752                                               notices, and packages
26USC,SubttlE,Ch52,SubchF,Sec5 USC26_OL-1816      Sec. 5753. Disposal of forfeited, condemned, and
753                                               abandoned tobacco products, and cigarette papers and
                                                  tubes
26USC,SubttlE,Ch52,SubchF,Sec5 USC26_OL-1817      Sec. 5754. Restriction on importation of previously
754                                               exported tobacco products
26USC,SubttlE,Ch52,SubchG      USC26_OL-1818      SUBCHAPTER G - PENALTIES AND FORFEITURES

26USC,SubttlE,Ch52,SubchG,Sec5    USC26_OL-1819   Sec. 5761. Civil penalties
761
26USC,SubttlE,Ch52,SubchG,Sec5    USC26_OL-1820   Sec. 5762. Criminal penalties
762
26USC,SubttlE,Ch52,SubchG,Sec5    USC26_OL-1821   Sec. 5763. Forfeitures
763
26USC,SubttlE,Ch53                USC26_OL-1822   CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE
                                                  DEVICES, AND CERTAIN OTHER FIREARMS
26USC,SubttlE,Ch53,SubchA         USC26_OL-1823   SUBCHAPTER A - TAXES
26USC,SubttlE,Ch53,SubchA,PtI     USC26_OL-1824   PART I - SPECIAL (OCCUPATIONAL) TAXES
26USC,SubttlE,Ch53,SubchA,PtI,S   USC26_OL-1825   Sec. 5801. Imposition of tax
ec5801
26USC,SubttlE,Ch53,SubchA,PtI,S   USC26_OL-1826   Sec. 5802. Registration of importers, manufacturers,
ec5802                                            and dealers
26USC,SubttlE,Ch53,SubchA,PtII    USC26_OL-1827   PART II - TAX ON TRANSFERRING FIREARMS

26USC,SubttlE,Ch53,SubchA,PtII,S USC26_OL-1828    Sec. 5811. Transfer tax
ec5811
26USC,SubttlE,Ch53,SubchA,PtII,S USC26_OL-1829    Sec. 5812. Transfers
ec5812
26USC,SubttlE,Ch53,SubchA,PtIII USC26_OL-1830     PART III - TAX ON MAKING FIREARMS

26USC,SubttlE,Ch53,SubchA,PtIII, USC26_OL-1831    Sec. 5821. Making tax
Sec5821
26USC,SubttlE,Ch53,SubchA,PtIII, USC26_OL-1832    Sec. 5822. Making
Sec5822
                                                               USC Title 26 Outline
26USC,SubttlE,Ch53,SubchB          USC26_OL-1833   SUBCHAPTER B - GENERAL PROVISIONS AND
                                                   EXEMPTIONS
26USC,SubttlE,Ch53,SubchB,PtI      USC26_OL-1834   PART I - GENERAL PROVISIONS
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1835   Sec. 5841. Registration of firearms
ec5841
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1836   Sec. 5842. Identification of firearms
ec5842
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1837   Sec. 5843. Records and returns
ec5843
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1838   Sec. 5844. Importation
ec5844
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1839   Sec. 5845. Definitions
ec5845
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1840   Sec. 5846. Other laws applicable
ec5846
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1841   Sec. 5847. Effect on other laws
ec5847
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1842   Sec. 5848. Restrictive use of information
ec5848
26USC,SubttlE,Ch53,SubchB,PtI,S    USC26_OL-1843   Sec. 5849. Citation of chapter
ec5849
26USC,SubttlE,Ch53,SubchB,PtII     USC26_OL-1844   PART II - EXEMPTIONS

26USC,SubttlE,Ch53,SubchB,PtII,S   USC26_OL-1845   Sec. 5851. Special (occupational) tax exemption
ec5851
26USC,SubttlE,Ch53,SubchB,PtII,S   USC26_OL-1846   Sec. 5852. General transfer and making tax exemption
ec5852
26USC,SubttlE,Ch53,SubchB,PtII,S   USC26_OL-1847   Sec. 5853. Transfer and making tax exemption
ec5853                                             available to certain governmental entities
26USC,SubttlE,Ch53,SubchB,PtII,S   USC26_OL-1848   Sec. 5854. Exportation of firearms exempt from transfer
ec5854                                             tax
26USC,SubttlE,Ch53,SubchC          USC26_OL-1849   SUBCHAPTER C - PROHIBITED ACTS
26USC,SubttlE,Ch53,SubchC,Sec5     USC26_OL-1850   Sec. 5861. Prohibited acts
861
26USC,SubttlE,Ch53,SubchD          USC26_OL-1851   SUBCHAPTER D - PENALTIES AND FORFEITURES
                                                               USC Title 26 Outline
26USC,SubttlE,Ch53,SubchD,Sec5     USC26_OL-1852   Sec. 5871. Penalties
871
26USC,SubttlE,Ch53,SubchD,Sec5     USC26_OL-1853   Sec. 5872. Forfeitures
872
26USC,SubttlE,Ch54                 USC26_OL-1854   CHAPTER 54 - GREENMAIL
26USC,SubttlE,Ch54,Sec5881         USC26_OL-1855   Sec. 5881. Greenmail
26USC,SubttlE,Ch55                 USC26_OL-1856   CHAPTER 55 - STRUCTURED SETTLEMENT
                                                   FACTORING TRANSACTIONS
26USC,SubttlE,Ch55,Sec5891         USC26_OL-1857   Sec. 5891. Structured settlement factoring transactions

26USC,SubttlF                      USC26_OL-1858   Subtitle F - Procedure and Administration
26USC,SubttlF,Ch61                 USC26_OL-1859   CHAPTER 61 - INFORMATION AND RETURNS
26USC,SubttlF,Ch61,SubchA          USC26_OL-1860   SUBCHAPTER A - RETURNS AND RECORDS
26USC,SubttlF,Ch61,SubchA,PtI      USC26_OL-1861   PART I - RECORDS, STATEMENTS, AND SPECIAL
                                                   RETURNS
26USC,SubttlF,Ch61,SubchA,PtI,S    USC26_OL-1862   Sec. 6001. Notice or regulations requiring records,
ec6001                                             statements, and special returns
26USC,SubttlF,Ch61,SubchA,PtII     USC26_OL-1863   PART II - TAX RETURNS OR STATEMENTS
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1864   SUBPART A - GENERAL REQUIREMENT
ubptA
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1865   Sec. 6011. General requirement of return, statement, or
ubptA,Sec6011                                      list
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1866   SUBPART B - INCOME TAX RETURNS
ubptB
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1867   Sec. 6012. Persons required to make returns of income
ubptB,Sec6012
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1868   Sec. 6013. Joint returns of income tax by husband and
ubptB,Sec6013                                      wife
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1869   Sec. 6014. Income tax return - tax not computed by
ubptB,Sec6014                                      taxpayer
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1870   Sec. 6015. Relief from joint and several liability on joint
ubptB,Sec6015                                      return
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1872   Sec. 6017. Self-employment tax returns
ubptB,Sec6017
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1874   SUBPART C - ESTATE AND GIFT TAX RETURNS
ubptC
                                                               USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1875   Sec. 6018. Estate tax returns
ubptC,Sec6018
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1876   Sec. 6019. Gift tax returns
ubptC,Sec6019
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1877   SUBPART D - MISCELLANEOUS PROVISIONS
ubptD
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1878   Sec. 6020. Returns prepared for or executed by
ubptD,Sec6020                                      Secretary
26USC,SubttlF,Ch61,SubchA,PtII,S   USC26_OL-1879   Sec. 6021. Listing by Secretary of taxable objects
ubptD,Sec6021                                      owned by nonresidents of internal revenue districts
26USC,SubttlF,Ch61,SubchA,PtIII    USC26_OL-1880   PART III - INFORMATION RETURNS

26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1881   SUBPART A - INFORMATION CONCERNING
SubptA                                             PERSONS SUBJECT TO SPECIAL PROVISIONS
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1882   Sec. 6031. Return of partnership income
SubptA,Sec6031
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1883   Sec. 6032. Returns of banks with respect to common
SubptA,Sec6032                                     trust funds
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1884   Sec. 6033. Returns by exempt organizations
SubptA,Sec6033
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1885   Sec. 6034. Returns by certain trusts
SubptA,Sec6034
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1886   Sec. 6034A. Information to beneficiaries of estates and
SubptA,Sec6034A                                    trusts
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1888   Sec. 6036. Notice of qualification as executor or
SubptA,Sec6036                                     receiver
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1889   Sec. 6037. Return of S corporation
SubptA,Sec6037
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1890   Sec. 6038. Information reporting with respect to certain
SubptA,Sec6038                                     foreign corporations and partnerships
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1891   Sec. 6038A. Information with respect to certain foreign-
SubptA,Sec6038A                                    owned corporations
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1892   Sec. 6038B. Notice of certain transfers to foreign
SubptA,Sec6038B                                    persons
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1893   Sec. 6038C. Information with respect to foreign
SubptA,Sec6038C                                    corporations engaged in U.S. business
                                                               USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-2660     Sec. 6038D. Information with respect to foreign financial
SubptA,Sec6038D                                    assets
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1894     Sec. 6039. Returns required in connection with certain
SubptA,Sec6039                                     options
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1897     Sec. 6039C. Returns with respect to foreign persons
SubptA,Sec6039C                                    holding direct investments in United States real property
                                                   interests
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1898   Sec. 6039D. Returns and records with respect to certain
SubptA,Sec6039D                                    fringe benefit plans
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1899   Sec. 6039E. Information concerning resident status
SubptA,Sec6039E
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1900   Sec. 6039F. Notice of large gifts received from foreign
SubptA,Sec6039F                                    persons
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1901   Sec. 6039G. Information on individuals losing United
SubptA,Sec6039G                                    States citizenship
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1902   Sec. 6039H. Information with respect to Alaska Native
SubptA,Sec6039H                                    Settlement Trusts and sponsoring Native Corporations

26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1903   Sec. 6039I. Returns and records with respect to
SubptA,Sec6039I                                    employer-owned life insurance contracts
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1904   Sec. 6039J. Information reporting with respect to
SubptA,Sec6039J                                    Commodity Credit Corporation transactions
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1905   Sec. 6040. Cross references
SubptA,Sec6040
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1906   SUBPART B - INFORMATION CONCERNING
SubptB                                             TRANSACTIONS WITH OTHER PERSONS
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1907   Sec. 6041. Information at source
SubptB,Sec6041
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1908   Sec. 6041A. Returns regarding payments of
SubptB,Sec6041A                                    remuneration for services and direct sales
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1909   Sec. 6042. Returns regarding payments of dividends
SubptB,Sec6042                                     and corporate earnings and profits
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1910   Sec. 6043. Liquidating, etc., transactions
SubptB,Sec6043
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1911   Sec. 6043A. Returns relating to taxable mergers and
SubptB,Sec6043A                                    acquisitions
                                                               USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1912   Sec. 6044. Returns regarding payments of patronage
SubptB,Sec6044                                     dividends
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1913   Sec. 6045. Returns of brokers
SubptB,Sec6045
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1914   Sec. 6045A. Information required in connection with
SubptB,Sec6045A                                    transfers of covered securities to brokers
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1915   Sec. 6045B. Returns relating to actions affecting basis
SubptB,Sec6045B                                    of specified securities
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1916   Sec. 6046. Returns as to organization or reorganization
SubptB,Sec6046                                     of foreign corporations and as to acquisitions of their
                                                   stock
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1917   Sec. 6046A. Returns as to interests in foreign
SubptB,Sec6046A                                    partnerships
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1918   Sec. 6047. Information relating to certain trusts and
SubptB,Sec6047                                     annuity plans
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1919   Sec. 6048. Information with respect to certain foreign
SubptB,Sec6048                                     trusts
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1920   Sec. 6049. Returns regarding payments of interest
SubptB,Sec6049
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1922   Sec. 6050A. Reporting requirements of certain fishing
SubptB,Sec6050A                                    boat operators
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1923   Sec. 6050B. Returns relating to unemployment
SubptB,Sec6050B                                    compensation
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1925   Sec. 6050D. Returns relating to energy grants and
SubptB,Sec6050D                                    financing
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1926   Sec. 6050E. State and local income tax refunds
SubptB,Sec6050E
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1927   Sec. 6050F. Returns relating to social security benefits
SubptB,Sec6050F
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1928   Sec. 6050G. Returns relating to certain railroad
SubptB,Sec6050G                                    retirement benefits
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1929   Sec. 6050H. Returns relating to mortgage interest
SubptB,Sec6050H                                    received in trade or business from individuals
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1930   Sec. 6050I. Returns relating to cash received in trade or
SubptB,Sec6050I                                    business, etc.
                                                               USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1931   Sec. 6050J. Returns relating to foreclosures and
SubptB,Sec6050J                                    abandonments of security
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1932   Sec. 6050K. Returns relating to exchanges of certain
SubptB,Sec6050K                                    partnership interests
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1933   Sec. 6050L. Returns relating to certain donated property
SubptB,Sec6050L
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1934   Sec. 6050M. Returns relating to persons receiving
SubptB,Sec6050M                                    contracts from Federal executive agencies
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1935   Sec. 6050N. Returns regarding payments of royalties
SubptB,Sec6050N
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1936   Sec. 6050P. Returns relating to the cancellation of
SubptB,Sec6050P                                    indebtedness by certain entities
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1937   Sec. 6050Q. Certain long-term care benefits
SubptB,Sec6050Q
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1938   Sec. 6050R. Returns relating to certain purchases of
SubptB,Sec6050R                                    fish
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1939   Sec. 6050S. Returns relating to higher education tuition
SubptB,Sec6050S                                    and related expenses
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1940   Sec. 6050T. Returns relating to credit for health
SubptB,Sec6050T                                    insurance costs of eligible individuals
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1941   Sec. 6050U. Charges or payments for qualified long-
SubptB,Sec6050U                                    term care insurance contracts under combined
                                                   arrangements
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1942     Sec. 6050V. Returns relating to applicable insurance
SubptB,Sec6050V                                    contracts in which certain exempt organizations hold
                                                   interests
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1943     Sec. 6050W. Returns relating to payments made in
SubptB,Sec6050W                                    settlement of payment card and third party network
                                                   transactions
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1944     SUBPART C - INFORMATION REGARDING WAGES
SubptC                                             PAID EMPLOYEES
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1945     Sec. 6051. Receipts for employees
SubptC,Sec6051
26USC,SubttlF,Ch61,SubchA,PtIII, USC26_OL-1946     Sec. 6052. Returns regarding payment of wages in the
SubptC,Sec6052                                     form of group- term life insurance
                                                               USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1947   Sec. 6053. Reporting of tips
SubptC,Sec6053
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1948   SUBPART D - INFORMATION REGARDING HEALTH
SubptD                                             INSURANCE COVERAGE
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-2661   Sec. 6055. Reporting of health insurance coverage
SubptD,Sec6055
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-2662   Sec. 6056. Certain employers required to report on
SubptD,Sec6056                                     health insurance coverage
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1950   SUBPART E - REGISTRATION OF AND
SubptE                                             INFORMATION CONCERNING PENSION, ETC.,
                                                   PLANS
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1951   Sec. 6057. Annual registration, etc.
SubptE,Sec6057
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1952   Sec. 6058. Information required in connection with
SubptE,Sec6058                                     certain plans of deferred compensation
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1953   Sec. 6059. Periodic report of actuary
SubptE,Sec6059
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1954   SUBPART F - INFORMATION CONCERNING TAX
SubptF                                             RETURN PREPARERS
26USC,SubttlF,Ch61,SubchA,PtIII,   USC26_OL-1955   Sec. 6060. Information returns of tax return preparers
SubptF,Sec6060
26USC,SubttlF,Ch61,SubchA,PtIV     USC26_OL-1956   PART IV - SIGNING AND VERIFYING OF RETURNS
                                                   AND OTHER DOCUMENTS
26USC,SubttlF,Ch61,SubchA,PtIV,    USC26_OL-1957   Sec. 6061. Signing of returns and other documents
Sec6061
26USC,SubttlF,Ch61,SubchA,PtIV,    USC26_OL-1958   Sec. 6062. Signing of corporation returns
Sec6062
26USC,SubttlF,Ch61,SubchA,PtIV,    USC26_OL-1959   Sec. 6063. Signing of partnership returns
Sec6063
26USC,SubttlF,Ch61,SubchA,PtIV,    USC26_OL-1960   Sec. 6064. Signature presumed authentic
Sec6064
26USC,SubttlF,Ch61,SubchA,PtIV,    USC26_OL-1961   Sec. 6065. Verification of returns
Sec6065
26USC,SubttlF,Ch61,SubchA,PtV      USC26_OL-1962   PART V - TIME FOR FILING RETURNS AND OTHER
                                                   DOCUMENTS
                                                             USC Title 26 Outline
26USC,SubttlF,Ch61,SubchA,PtV,   USC26_OL-1963   Sec. 6071. Time for filing returns and other documents
Sec6071
26USC,SubttlF,Ch61,SubchA,PtV,   USC26_OL-1964   Sec. 6072. Time for filing income tax returns
Sec6072
26USC,SubttlF,Ch61,SubchA,PtV,   USC26_OL-1967   Sec. 6075. Time for filing estate and gift tax returns
Sec6075
26USC,SubttlF,Ch61,SubchA,PtVI   USC26_OL-1969   PART VI - EXTENSION OF TIME FOR FILING
                                                 RETURNS
26USC,SubttlF,Ch61,SubchA,PtVI, USC26_OL-1970    Sec. 6081. Extension of time for filing returns
Sec6081
26USC,SubttlF,Ch61,SubchA,PtVII USC26_OL-1971    PART VII - PLACE FOR FILING RETURNS OR OTHER
                                                 DOCUMENTS
26USC,SubttlF,Ch61,SubchA,PtVII, USC26_OL-1972   Sec. 6091. Place for filing returns or other documents
Sec6091
26USC,SubttlF,Ch61,SubchA,PtVIII USC26_OL-1973   PART VIII - DESIGNATION OF INCOME TAX
                                                 PAYMENTS TO PRESIDENTIAL ELECTION
                                                 CAMPAIGN FUND
26USC,SubttlF,Ch61,SubchA,PtVIII USC26_OL-1974   Sec. 6096. Designation by individuals
,Sec6096
26USC,SubttlF,Ch61,SubchB        USC26_OL-1975   SUBCHAPTER B - MISCELLANEOUS PROVISIONS

26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1976   Sec. 6101. Period covered by returns or other
101                                              documents
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1977   Sec. 6102. Computations on returns or other documents
102
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1978   Sec. 6103. Confidentiality and disclosure of returns and
103                                              return information
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1979   Sec. 6104. Publicity of information required from certain
104                                              exempt organizations and certain trusts
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1980   Sec. 6105. Confidentiality of information arising under
105                                              treaty obligations
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1982   Sec. 6107. Tax return preparer must furnish copy of
107                                              return to taxpayer and must retain a copy or list
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1983   Sec. 6108. Statistical publications and studies
108
                                                             USC Title 26 Outline
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1984   Sec. 6109. Identifying numbers
109
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1985   Sec. 6110. Public inspection of written determinations
110
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1986   Sec. 6111. Disclosure of reportable transactions
111
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1987   Sec. 6112. Material advisors of reportable transactions
112                                              must keep lists of advisees, etc.
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1988   Sec. 6113. Disclosure of nondeductibility of
113                                              contributions
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1989   Sec. 6114. Treaty-based return positions
114
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1990   Sec. 6115. Disclosure related to quid pro quo
115                                              contributions
26USC,SubttlF,Ch61,SubchB,Sec6   USC26_OL-1991   Sec. 6116. Cross reference
116
26USC,SubttlF,Ch62               USC26_OL-1992   CHAPTER 62 - TIME AND PLACE FOR PAYING TAX

26USC,SubttlF,Ch62,SubchA        USC26_OL-1993   SUBCHAPTER A - PLACE AND DUE DATE FOR
                                                 PAYMENT OF TAX
26USC,SubttlF,Ch62,SubchA,Sec6   USC26_OL-1994   Sec. 6151. Time and place for paying tax shown on
151                                              returns
26USC,SubttlF,Ch62,SubchA,Sec6   USC26_OL-1998   Sec. 6155. Payment on notice and demand
155
26USC,SubttlF,Ch62,SubchA,Sec6   USC26_OL-2000   Sec. 6157. Payment of Federal unemployment tax on
157                                              quarterly or other time period basis
26USC,SubttlF,Ch62,SubchA,Sec6   USC26_OL-2002   Sec. 6159. Agreements for payment of tax liability in
159                                              installments
26USC,SubttlF,Ch62,SubchB        USC26_OL-2003   SUBCHAPTER B - EXTENSIONS OF TIME FOR
                                                 PAYMENT
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2004     Sec. 6161. Extension of time for paying tax
161
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2006     Sec. 6163. Extension of time for payment of estate tax
163                                              on value of reversionary or remainder interest in
                                                 property
                                                             USC Title 26 Outline
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2007     Sec. 6164. Extension of time for payment of taxes by
164                                              corporations expecting carrybacks
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2008     Sec. 6165. Bonds where time to pay tax or deficiency
165                                              has been extended
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2009     Sec. 6166. Extension of time for payment of estate tax
166                                              where estate consists largely of interest in closely held
                                                 business
26USC,SubttlF,Ch62,SubchB,Sec6 USC26_OL-2011     Sec. 6167. Extension of time for payment of tax
167                                              attributable to recovery of foreign expropriation losses

26USC,SubttlF,Ch63               USC26_OL-2012   CHAPTER 63 - ASSESSMENT
26USC,SubttlF,Ch63,SubchA        USC26_OL-2013   SUBCHAPTER A - IN GENERAL
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2014   Sec. 6201. Assessment authority
201
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2015   Sec. 6202. Establishment by regulations of mode or
202                                              time of assessment
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2016   Sec. 6203. Method of assessment
203
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2017   Sec. 6204. Supplemental assessments
204
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2018   Sec. 6205. Special rules applicable to certain
205                                              employment taxes
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2019   Sec. 6206. Special rules applicable to excessive claims
206                                              under certain sections
26USC,SubttlF,Ch63,SubchA,Sec6   USC26_OL-2020   Sec. 6207. Cross references
207
26USC,SubttlF,Ch63,SubchB        USC26_OL-2021   SUBCHAPTER B - DEFICIENCY PROCEDURES IN
                                                 THE CASE OF INCOME, ESTATE, GIFT, AND
                                                 CERTAIN EXCISE TAXES
26USC,SubttlF,Ch63,SubchB,Sec6 USC26_OL-2022     Sec. 6211. Definition of a deficiency
211
26USC,SubttlF,Ch63,SubchB,Sec6 USC26_OL-2023     Sec. 6212. Notice of deficiency
212
26USC,SubttlF,Ch63,SubchB,Sec6 USC26_OL-2024     Sec. 6213. Restrictions applicable to deficiencies;
213                                              petition to Tax Court
                                                             USC Title 26 Outline
26USC,SubttlF,Ch63,SubchB,Sec6   USC26_OL-2025   Sec. 6214. Determinations by Tax Court
214
26USC,SubttlF,Ch63,SubchB,Sec6   USC26_OL-2026   Sec. 6215. Assessment of deficiency found by Tax
215                                              Court
26USC,SubttlF,Ch63,SubchB,Sec6   USC26_OL-2027   Sec. 6216. Cross references
216
26USC,SubttlF,Ch63,SubchC        USC26_OL-2028   SUBCHAPTER C - TAX TREATMENT OF
                                                 PARTNERSHIP ITEMS
26USC,SubttlF,Ch63,SubchC,Sec6 USC26_OL-2029     Sec. 6221. Tax treatment determined at partnership
221                                              level
26USC,SubttlF,Ch63,SubchC,Sec6 USC26_OL-2030     Sec. 6222. Partner's return must be consistent with
222                                              partnership return or Secretary notified of inconsistency

26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2031   Sec. 6223. Notice to partners of proceedings
223
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2032   Sec. 6224. Participation in administrative proceedings;
224                                              waivers; agreements
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2033   Sec. 6225. Assessments made only after partnership
225                                              level proceedings are completed
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2034   Sec. 6226. Judicial review of final partnership
226                                              administrative adjustments
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2035   Sec. 6227. Administrative adjustment requests
227
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2036   Sec. 6228. Judicial review where administrative
228                                              adjustment request is not allowed in full
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2037   Sec. 6229. Period of limitations for making assessments
229
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2038   Sec. 6230. Additional administrative provisions
230
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2039   Sec. 6231. Definitions and special rules
231
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2041   Sec. 6233. Extension to entities filing partnership
233                                              returns, etc.
26USC,SubttlF,Ch63,SubchC,Sec6   USC26_OL-2042   Sec. 6234. Declaratory judgment relating to treatment of
234                                              items other than partnership items with respect to an
                                                 oversheltered return
                                                               USC Title 26 Outline
26USC,SubttlF,Ch63,SubchD          USC26_OL-2043   SUBCHAPTER D - TREATMENT OF ELECTING
                                                   LARGE PARTNERSHIPS
26USC,SubttlF,Ch63,SubchD,PtI      USC26_OL-2044   PART I - TREATMENT OF PARTNERSHIP ITEMS
                                                   AND ADJUSTMENTS
26USC,SubttlF,Ch63,SubchD,PtI,S    USC26_OL-2045   Sec. 6240. Application of subchapter
ec6240
26USC,SubttlF,Ch63,SubchD,PtI,S    USC26_OL-2046   Sec. 6241. Partner's return must be consistent with
ec6241                                             partnership return
26USC,SubttlF,Ch63,SubchD,PtI,S    USC26_OL-2047   Sec. 6242. Procedures for taking partnership
ec6242                                             adjustments into account
26USC,SubttlF,Ch63,SubchD,PtII     USC26_OL-2048   PART II - PARTNERSHIP LEVEL ADJUSTMENTS
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2049   SUBPART A - ADJUSTMENTS BY SECRETARY
ubptA
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2050   Sec. 6245. Secretarial authority
ubptA,Sec6245
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2051   Sec. 6246. Restrictions on partnership adjustments
ubptA,Sec6246
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2052   Sec. 6247. Judicial review of partnership adjustment
ubptA,Sec6247
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2053   Sec. 6248. Period of limitations for making adjustments
ubptA,Sec6248
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2054   SUBPART B - CLAIMS FOR ADJUSTMENTS BY
ubptB                                              PARTNERSHIP
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2055   Sec. 6251. Administrative adjustment requests
ubptB,Sec6251
26USC,SubttlF,Ch63,SubchD,PtII,S   USC26_OL-2056   Sec. 6252. Judicial review where administrative
ubptB,Sec6252                                      adjustment request is not allowed in full
26USC,SubttlF,Ch63,SubchD,PtIII    USC26_OL-2057   PART III - DEFINITIONS AND SPECIAL RULES

26USC,SubttlF,Ch63,SubchD,PtIII,   USC26_OL-2058   Sec. 6255. Definitions and special rules
Sec6255
26USC,SubttlF,Ch64                 USC26_OL-2059   CHAPTER 64 - COLLECTION
26USC,SubttlF,Ch64,SubchA          USC26_OL-2060   SUBCHAPTER A - GENERAL PROVISIONS
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2061   Sec. 6301. Collection authority
301
                                                               USC Title 26 Outline
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2062   Sec. 6302. Mode or time of collection
302
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2063   Sec. 6303. Notice and demand for tax
303
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2064   Sec. 6304. Fair tax collection practices
304
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2065   Sec. 6305. Collection of certain liability
305
26USC,SubttlF,Ch64,SubchA,Sec6     USC26_OL-2066   Sec. 6306. Qualified tax collection contracts
306
26USC,SubttlF,Ch64,SubchB          USC26_OL-2067   SUBCHAPTER B - RECEIPT OF PAYMENT
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2068   Sec. 6311. Payment of tax by commercially acceptable
311                                                means
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2070   Sec. 6313. Fractional parts of a cent
313
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2071   Sec. 6314. Receipt for taxes
314
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2072   Sec. 6315. Payments of estimated income tax
315
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2073   Sec. 6316. Payment by foreign currency
316
26USC,SubttlF,Ch64,SubchB,Sec6     USC26_OL-2074   Sec. 6317. Payments of Federal unemployment tax for
317                                                calendar quarter
26USC,SubttlF,Ch64,SubchC          USC26_OL-2075   SUBCHAPTER C - LIEN FOR TAXES
26USC,SubttlF,Ch64,SubchC,PtI      USC26_OL-2076   PART I - DUE PROCESS FOR LIENS
26USC,SubttlF,Ch64,SubchC,PtI,S    USC26_OL-2077   Sec. 6320. Notice and opportunity for hearing upon filing
ec6320                                             of notice of lien
26USC,SubttlF,Ch64,SubchC,PtII     USC26_OL-2078   PART II - LIENS
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2079   Sec. 6321. Lien for taxes
ec6321
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2080   Sec. 6322. Period of lien
ec6322
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2081   Sec. 6323. Validity and priority against certain persons
ec6323
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2082   Sec. 6324. Special liens for estate and gift taxes
ec6324
                                                               USC Title 26 Outline
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2083   Sec. 6324A. Special lien for estate tax deferred under
ec6324A                                            section 6166
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2084   Sec. 6324B. Special lien for additional estate tax
ec6324B                                            attributable to farm, etc., valuation
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2085   Sec. 6325. Release of lien or discharge of property
ec6325
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2086   Sec. 6326. Administrative appeal of liens
ec6326
26USC,SubttlF,Ch64,SubchC,PtII,S   USC26_OL-2087   Sec. 6327. Cross references
ec6327
26USC,SubttlF,Ch64,SubchD          USC26_OL-2088   SUBCHAPTER D - SEIZURE OF PROPERTY FOR
                                                   COLLECTION OF TAXES
26USC,SubttlF,Ch64,SubchD,PtI      USC26_OL-2089   PART I - DUE PROCESS FOR COLLECTIONS
26USC,SubttlF,Ch64,SubchD,PtI,S    USC26_OL-2090   Sec. 6330. Notice and opportunity for hearing before
ec6330                                             levy
26USC,SubttlF,Ch64,SubchD,PtII     USC26_OL-2091   PART II - LEVY
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2092   Sec. 6331. Levy and distraint
ec6331
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2093   Sec. 6332. Surrender of property subject to levy
ec6332
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2094   Sec. 6333. Production of books
ec6333
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2095   Sec. 6334. Property exempt from levy
ec6334
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2096   Sec. 6335. Sale of seized property
ec6335
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2097   Sec. 6336. Sale of perishable goods
ec6336
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2098   Sec. 6337. Redemption of property
ec6337
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2099   Sec. 6338. Certificate of sale; deed of real property
ec6338
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2100   Sec. 6339. Legal effect of certificate of sale of personal
ec6339                                             property and deed of real property
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2101   Sec. 6340. Records of sale
ec6340
                                                               USC Title 26 Outline
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2102   Sec. 6341. Expense of levy and sale
ec6341
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2103   Sec. 6342. Application of proceeds of levy
ec6342
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2104   Sec. 6343. Authority to release levy and return property
ec6343
26USC,SubttlF,Ch64,SubchD,PtII,S   USC26_OL-2105   Sec. 6344. Cross references
ec6344
26USC,SubttlF,Ch65                 USC26_OL-2108   CHAPTER 65 - ABATEMENTS, CREDITS, AND
                                                   REFUNDS
26USC,SubttlF,Ch65,SubchA          USC26_OL-2109   SUBCHAPTER A - PROCEDURE IN GENERAL
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2110   Sec. 6401. Amounts treated as overpayments
401
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2111   Sec. 6402. Authority to make credits or refunds
402
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2112   Sec. 6403. Overpayment of installment
403
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2113   Sec. 6404. Abatements
404
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2114   Sec. 6405. Reports of refunds and credits
405
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2115   Sec. 6406. Prohibition of administrative review of
406                                                decisions
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2116   Sec. 6407. Date of allowance of refund or credit
407
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2117   Sec. 6408. State escheat laws not to apply
408
26USC,SubttlF,Ch65,SubchA,Sec6     USC26_OL-2663   Sec. 6409. Refunds disregarded in the administration of
409                                                Federal programs and federally assisted programs

26USC,SubttlF,Ch65,SubchB          USC26_OL-2118   SUBCHAPTER B - RULES OF SPECIAL
                                                   APPLICATION
26USC,SubttlF,Ch65,SubchB,Sec6 USC26_OL-2119       Sec. 6411. Tentative carryback and refund adjustments
411
26USC,SubttlF,Ch65,SubchB,Sec6 USC26_OL-2120       Sec. 6412. Floor stocks refunds
412
                                                             USC Title 26 Outline
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2121   Sec. 6413. Special rules applicable to certain
413                                              employment taxes
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2122   Sec. 6414. Income tax withheld
414
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2123   Sec. 6415. Credits or refunds to persons who collected
415                                              certain taxes
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2124   Sec. 6416. Certain taxes on sales and services
416
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2127   Sec. 6419. Excise tax on wagering
419
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2128   Sec. 6420. Gasoline used on farms
420
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2129   Sec. 6421. Gasoline used for certain nonhighway
421                                              purposes, used by local transit systems, or sold for
                                                 certain exempt purposes
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2130   Sec. 6422. Cross references
422
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2131   Sec. 6423. Conditions to allowance in the case of
423                                              alcohol and tobacco taxes
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2133   Sec. 6425. Adjustment of overpayment of estimated
425                                              income tax by corporation
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2134   Sec. 6426. Credit for alcohol fuel, biodiesel, and
426                                              alternative fuel mixtures
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2135   Sec. 6427. Fuels not used for taxable purposes
427
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2136   Sec. 6428. 2008 recovery rebates for individuals
428
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2137   Sec. 6429. Advance payment of portion of increased
429                                              child credit for 2003
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2138   Sec. 6430. Treatment of tax imposed at Leaking
430                                              Underground Storage Tank Trust Fund financing rate
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2139   Sec. 6431. Credit for qualified bonds allowed to issuer
431
26USC,SubttlF,Ch65,SubchB,Sec6   USC26_OL-2140   Sec. 6432. COBRA premium assistance
432
26USC,SubttlF,Ch66               USC26_OL-2141   CHAPTER 66 - LIMITATIONS
                                                             USC Title 26 Outline
26USC,SubttlF,Ch66,SubchA        USC26_OL-2142   SUBCHAPTER A - LIMITATIONS ON ASSESSMENT
                                                 AND COLLECTION
26USC,SubttlF,Ch66,SubchA,Sec6   USC26_OL-2143   Sec. 6501. Limitations on assessment and collection
501
26USC,SubttlF,Ch66,SubchA,Sec6   USC26_OL-2144   Sec. 6502. Collection after assessment
502
26USC,SubttlF,Ch66,SubchA,Sec6   USC26_OL-2145   Sec. 6503. Suspension of running of period of limitation
503
26USC,SubttlF,Ch66,SubchA,Sec6   USC26_OL-2146   Sec. 6504. Cross references
504
26USC,SubttlF,Ch66,SubchB        USC26_OL-2147   SUBCHAPTER B - LIMITATIONS ON CREDIT OR
                                                 REFUND
26USC,SubttlF,Ch66,SubchB,Sec6   USC26_OL-2148   Sec. 6511. Limitations on credit or refund
511
26USC,SubttlF,Ch66,SubchB,Sec6   USC26_OL-2149   Sec. 6512. Limitations in case of petition to Tax Court
512
26USC,SubttlF,Ch66,SubchB,Sec6   USC26_OL-2150   Sec. 6513. Time return deemed filed and tax considered
513                                              paid
26USC,SubttlF,Ch66,SubchB,Sec6   USC26_OL-2151   Sec. 6514. Credits or refunds after period of limitation
514
26USC,SubttlF,Ch66,SubchB,Sec6   USC26_OL-2152   Sec. 6515. Cross references
515
26USC,SubttlF,Ch66,SubchC        USC26_OL-2153   SUBCHAPTER C - MITIGATION OF EFFECT OF
                                                 PERIOD OF LIMITATIONS
26USC,SubttlF,Ch66,SubchC,Sec6 USC26_OL-2154     Sec. 6521. Mitigation of effect of limitation in case of
521                                              related taxes under different chapters
26USC,SubttlF,Ch66,SubchD      USC26_OL-2155     SUBCHAPTER D - PERIODS OF LIMITATION IN
                                                 JUDICIAL PROCEEDINGS
26USC,SubttlF,Ch66,SubchD,Sec6   USC26_OL-2156   Sec. 6531. Periods of limitation on criminal prosecutions
531
26USC,SubttlF,Ch66,SubchD,Sec6   USC26_OL-2157   Sec. 6532. Periods of limitation on suits
532
26USC,SubttlF,Ch66,SubchD,Sec6   USC26_OL-2158   Sec. 6533. Cross references
533
26USC,SubttlF,Ch67               USC26_OL-2159   CHAPTER 67 - INTEREST
                                                              USC Title 26 Outline
26USC,SubttlF,Ch67,SubchA         USC26_OL-2160   SUBCHAPTER A - INTEREST ON UNDERPAYMENTS

26USC,SubttlF,Ch67,SubchA,Sec6    USC26_OL-2161   Sec. 6601. Interest on underpayment, nonpayment, or
601                                               extensions of time for payment, of tax
26USC,SubttlF,Ch67,SubchA,Sec6    USC26_OL-2162   Sec. 6602. Interest on erroneous refund recoverable by
602                                               suit
26USC,SubttlF,Ch67,SubchA,Sec6    USC26_OL-2163   Sec. 6603. Deposits made to suspend running of
603                                               interest on potential underpayments, etc.
26USC,SubttlF,Ch67,SubchB         USC26_OL-2164   SUBCHAPTER B - INTEREST ON OVERPAYMENTS

26USC,SubttlF,Ch67,SubchB,Sec6 USC26_OL-2165      Sec. 6611. Interest on overpayments
611
26USC,SubttlF,Ch67,SubchB,Sec6 USC26_OL-2166      Sec. 6612. Cross references
612
26USC,SubttlF,Ch67,SubchC      USC26_OL-2167      SUBCHAPTER C - DETERMINATION OF INTEREST
                                                  RATE; COMPOUNDING OF INTEREST
26USC,SubttlF,Ch67,SubchC,Sec6    USC26_OL-2168   Sec. 6621. Determination of rate of interest
621
26USC,SubttlF,Ch67,SubchC,Sec6    USC26_OL-2169   Sec. 6622. Interest compounded daily
622
26USC,SubttlF,Ch67,SubchD         USC26_OL-2170   SUBCHAPTER D - NOTICE REQUIREMENTS
26USC,SubttlF,Ch67,SubchD,Sec6    USC26_OL-2171   Sec. 6631. Notice requirements
631
26USC,SubttlF,Ch68                USC26_OL-2172   CHAPTER 68 - ADDITIONS TO THE TAX,
                                                  ADDITIONAL AMOUNTS, AND ASSESSABLE
                                                  PENALTIES
26USC,SubttlF,Ch68,SubchA         USC26_OL-2173   SUBCHAPTER A - ADDITIONS TO THE TAX AND
                                                  ADDITIONAL AMOUNTS
26USC,SubttlF,Ch68,SubchA,PtI     USC26_OL-2174   PART I - GENERAL PROVISIONS
26USC,SubttlF,Ch68,SubchA,PtI,S   USC26_OL-2175   Sec. 6651. Failure to file tax return or to pay tax
ec6651
26USC,SubttlF,Ch68,SubchA,PtI,S   USC26_OL-2176   Sec. 6652. Failure to file certain information returns,
ec6652                                            registration statements, etc.
26USC,SubttlF,Ch68,SubchA,PtI,S   USC26_OL-2177   Sec. 6653. Failure to pay stamp tax
ec6653
                                                               USC Title 26 Outline
26USC,SubttlF,Ch68,SubchA,PtI,S    USC26_OL-2178   Sec. 6654. Failure by individual to pay estimated income
ec6654                                             tax
26USC,SubttlF,Ch68,SubchA,PtI,S    USC26_OL-2179   Sec. 6655. Failure by corporation to pay estimated
ec6655                                             income tax
26USC,SubttlF,Ch68,SubchA,PtI,S    USC26_OL-2180   Sec. 6656. Failure to make deposit of taxes
ec6656
26USC,SubttlF,Ch68,SubchA,PtI,S    USC26_OL-2181   Sec. 6657. Bad checks
ec6657
26USC,SubttlF,Ch68,SubchA,PtI,S    USC26_OL-2182   Sec. 6658. Coordination with title 11
ec6658
26USC,SubttlF,Ch68,SubchA,PtII     USC26_OL-2184   PART II - ACCURACY-RELATED AND FRAUD
                                                   PENALTIES
26USC,SubttlF,Ch68,SubchA,PtII,S USC26_OL-2185     Sec. 6662. Imposition of accuracy-related penalty on
ec6662                                             underpayments
26USC,SubttlF,Ch68,SubchA,PtII,S USC26_OL-2186     Sec. 6662A. Imposition of accuracy-related penalty on
ec6662A                                            understatements with respect to reportable transactions

26USC,SubttlF,Ch68,SubchA,PtII,S USC26_OL-2187     Sec. 6663. Imposition of fraud penalty
ec6663
26USC,SubttlF,Ch68,SubchA,PtII,S USC26_OL-2188     Sec. 6664. Definitions and special rules
ec6664
26USC,SubttlF,Ch68,SubchA,PtIII USC26_OL-2189      PART III - APPLICABLE RULES

26USC,SubttlF,Ch68,SubchA,PtIII,   USC26_OL-2190   Sec. 6665. Applicable rules
Sec6665
26USC,SubttlF,Ch68,SubchB          USC26_OL-2191   SUBCHAPTER B - ASSESSABLE PENALTIES
26USC,SubttlF,Ch68,SubchB,PtI      USC26_OL-2192   PART I - GENERAL PROVISIONS
26USC,SubttlF,Ch68,SubchB,PtI,S    USC26_OL-2193   Sec. 6671. Rules for application of assessable penalties
ec6671
26USC,SubttlF,Ch68,SubchB,PtI,S    USC26_OL-2194   Sec. 6672. Failure to collect and pay over tax, or
ec6672                                             attempt to evade or defeat tax
26USC,SubttlF,Ch68,SubchB,PtI,S    USC26_OL-2195   Sec. 6673. Sanctions and costs awarded by courts
ec6673
26USC,SubttlF,Ch68,SubchB,PtI,S    USC26_OL-2196   Sec. 6674. Fraudulent statement or failure to furnish
ec6674                                             statement to employee
                                                              USC Title 26 Outline
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2197   Sec. 6675. Excessive claims with respect to the use of
ec6675                                            certain fuels
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2198   Sec. 6676. Erroneous claim for refund or credit
ec6676
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2199   Sec. 6677. Failure to file information with respect to
ec6677                                            certain foreign trusts
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2201   Sec. 6679. Failure to file returns, etc., with respect to
ec6679                                            foreign corporations or foreign partnerships
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2204   Sec. 6682. False information with respect to withholding
ec6682
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2206   Sec. 6684. Assessable penalties with respect to liability
ec6684                                            for tax under chapter 42
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2207   Sec. 6685. Assessable penalty with respect to public
ec6685                                            inspection requirements for certain tax-exempt
                                                  organizations
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2208     Sec. 6686. Failure to file returns or supply information
ec6686                                            by DISC or former FSC
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2210     Sec. 6688. Assessable penalties with respect to
ec6688                                            information required to be furnished under section 7654

26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2211   Sec. 6689. Failure to file notice of redetermination of
ec6689                                            foreign tax
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2212   Sec. 6690. Fraudulent statement or failure to furnish
ec6690                                            statement to plan participant
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2213   [Sec. 6691. Reserved]
ec6691
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2214   Sec. 6692. Failure to file actuarial report
ec6692
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2215   Sec. 6693. Failure to provide reports on certain tax-
ec6693                                            favored accounts or annuities; penalties relating to
                                                  designated nondeductible contributions
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2216     Sec. 6694. Understatement of taxpayer's liability by tax
ec6694                                            return preparer
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2217     Sec. 6695. Other assessable penalties with respect to
ec6695                                            the preparation of tax returns for other persons
                                                              USC Title 26 Outline
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2218   Sec. 6695A. Substantial and gross valuation
ec6695A                                           misstatements attributable to incorrect appraisals
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2219   Sec. 6696. Rules applicable with respect to sections
ec6696                                            6694, 6695, and 6695A
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2221   Sec. 6698. Failure to file partnership return
ec6698
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2223   Sec. 6699. Failure to file S corporation return
ec6699
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2224   Sec. 6700. Promoting abusive tax shelters, etc.
ec6700
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2225   Sec. 6701. Penalties for aiding and abetting
ec6701                                            understatement of tax liability
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2226   Sec. 6702. Frivolous tax submissions
ec6702
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2227   Sec. 6703. Rules applicable to penalties under sections
ec6703                                            6700, 6701, and 6702
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2228   Sec. 6704. Failure to keep records necessary to meet
ec6704                                            reporting requirements under section 6047(d)
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2229   Sec. 6705. Failure by broker to provide notice to payors
ec6705
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2230   Sec. 6706. Original issue discount information
ec6706                                            requirements
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2231   Sec. 6707. Failure to furnish information regarding
ec6707                                            reportable transactions
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2232   Sec. 6707A. Penalty for failure to include reportable
ec6707A                                           transaction information with return
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2233   Sec. 6708. Failure to maintain lists of advisees with
ec6708                                            respect to reportable transactions
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2234   Sec. 6709. Penalties with respect to mortgage credit
ec6709                                            certificates
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2235   Sec. 6710. Failure to disclose that contributions are
ec6710                                            nondeductible
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2236   Sec. 6711. Failure by tax-exempt organization to
ec6711                                            disclose that certain information or service available
                                                  from Federal Government
                                                              USC Title 26 Outline
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2237   Sec. 6712. Failure to disclose treaty-based return
ec6712                                            positions
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2238   Sec. 6713. Disclosure or use of information by
ec6713                                            preparers of returns
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2239   Sec. 6714. Failure to meet disclosure requirements
ec6714                                            applicable to quid pro quo contributions
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2240   Sec. 6715. Dyed fuel sold for use or used in taxable
ec6715                                            use, etc.
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2241   Sec. 6715A. Tampering with or failing to maintain
ec6715A                                           security requirements for mechanical dye injection
                                                  systems
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2243   Sec. 6717. Refusal of entry
ec6717
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2244   Sec. 6718. Failure to display tax registration on vessels
ec6718
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2245   Sec. 6719. Failure to register or reregister
ec6719
26USC,SubttlF,Ch68,SubchB,PtI,S   USC26_OL-2246   Sec. 6720. Fraudulent acknowledgments with respect to
ec6720                                            donations of motor vehicles, boats, and airplanes

26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2247     Sec. 6720A. Penalty with respect to certain adulterated
ec6720A                                           fuels
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2248     Sec. 6720B. Fraudulent identification of exempt use
ec6720B                                           property
26USC,SubttlF,Ch68,SubchB,PtI,S USC26_OL-2249     Sec. 6720C. Penalty for failure to notify health plan of
ec6720C                                           cessation of eligibility for COBRA premium assistance

26USC,SubttlF,Ch68,SubchB,PtII    USC26_OL-2250   PART II - FAILURE TO COMPLY WITH CERTAIN
                                                  INFORMATION REPORTING REQUIREMENTS
26USC,SubttlF,Ch68,SubchB,PtII,S USC26_OL-2251    Sec. 6721. Failure to file correct information returns
ec6721
26USC,SubttlF,Ch68,SubchB,PtII,S USC26_OL-2252    Sec. 6722. Failure to furnish correct payee statements
ec6722
26USC,SubttlF,Ch68,SubchB,PtII,S USC26_OL-2253    Sec. 6723. Failure to comply with other information
ec6723                                            reporting requirements
                                                               USC Title 26 Outline
26USC,SubttlF,Ch68,SubchB,PtII,S USC26_OL-2254     Sec. 6724. Waiver; definitions and special rules
ec6724
26USC,SubttlF,Ch68,SubchB,PtII,S USC26_OL-2255     Sec. 6725. Failure to report information under section
ec6725                                             4101
26USC,SubttlF,Ch68,SubchC        USC26_OL-2256     SUBCHAPTER C - PROCEDURAL REQUIREMENTS

26USC,SubttlF,Ch68,SubchC,Sec6 USC26_OL-2257       Sec. 6751. Procedural requirements
751
26USC,SubttlF,Ch69             USC26_OL-2258       CHAPTER 69 - GENERAL PROVISIONS RELATING
                                                   TO STAMPS
26USC,SubttlF,Ch69,Sec6801         USC26_OL-2259   Sec. 6801. Authority for establishment, alteration, and
                                                   distribution
26USC,SubttlF,Ch69,Sec6802         USC26_OL-2260   Sec. 6802. Supply and distribution
26USC,SubttlF,Ch69,Sec6803         USC26_OL-2261   Sec. 6803. Accounting and safeguarding
26USC,SubttlF,Ch69,Sec6804         USC26_OL-2262   Sec. 6804. Attachment and cancellation
26USC,SubttlF,Ch69,Sec6805         USC26_OL-2263   Sec. 6805. Redemption of stamps
26USC,SubttlF,Ch69,Sec6806         USC26_OL-2264   Sec. 6806. Occupational tax stamps
26USC,SubttlF,Ch69,Sec6807         USC26_OL-2265   Sec. 6807. Stamping, marking, and branding seized
                                                   goods
26USC,SubttlF,Ch69,Sec6808         USC26_OL-2266   Sec. 6808. Special provisions relating to stamps
26USC,SubttlF,Ch70                 USC26_OL-2267   CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC.

26USC,SubttlF,Ch70,SubchA          USC26_OL-2268   SUBCHAPTER A - JEOPARDY
26USC,SubttlF,Ch70,SubchA,PtI      USC26_OL-2269   PART I - TERMINATION OF TAXABLE YEAR
26USC,SubttlF,Ch70,SubchA,PtI,S    USC26_OL-2270   Sec. 6851. Termination assessments of income tax
ec6851
26USC,SubttlF,Ch70,SubchA,PtI,S    USC26_OL-2271   Sec. 6852. Termination assessments in case of flagrant
ec6852                                             political expenditures of section 501(c)(3) organizations

26USC,SubttlF,Ch70,SubchA,PtII     USC26_OL-2272   PART II - JEOPARDY ASSESSMENTS
26USC,SubttlF,Ch70,SubchA,PtII,S   USC26_OL-2273   Sec. 6861. Jeopardy assessments of income, estate,
ec6861                                             gift, and certain excise taxes
26USC,SubttlF,Ch70,SubchA,PtII,S   USC26_OL-2274   Sec. 6862. Jeopardy assessment of taxes other than
ec6862                                             income, estate, gift, and certain excise taxes
26USC,SubttlF,Ch70,SubchA,PtII,S   USC26_OL-2275   Sec. 6863. Stay of collection of jeopardy assessments
ec6863
                                                             USC Title 26 Outline
26USC,SubttlF,Ch70,SubchA,PtII,S USC26_OL-2276   Sec. 6864. Termination of extended period for payment
ec6864                                           in case of carryback
26USC,SubttlF,Ch70,SubchA,PtIII USC26_OL-2277    PART III - SPECIAL RULES WITH RESPECT TO
                                                 CERTAIN CASH
26USC,SubttlF,Ch70,SubchA,PtIII, USC26_OL-2278   Sec. 6867. Presumptions where owner of large amount
Sec6867                                          of cash is not identified
26USC,SubttlF,Ch70,SubchB        USC26_OL-2279   SUBCHAPTER B - RECEIVERSHIPS, ETC.
26USC,SubttlF,Ch70,SubchB,Sec6 USC26_OL-2280     Sec. 6871. Claims for income, estate, gift, and certain
871                                              excise taxes in receivership proceedings, etc.

26USC,SubttlF,Ch70,SubchB,Sec6   USC26_OL-2281   Sec. 6872. Suspension of period on assessment
872
26USC,SubttlF,Ch70,SubchB,Sec6   USC26_OL-2282   Sec. 6873. Unpaid claims
873
26USC,SubttlF,Ch71               USC26_OL-2283   CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
26USC,SubttlF,Ch71,Sec6901       USC26_OL-2284   Sec. 6901. Transferred assets
26USC,SubttlF,Ch71,Sec6902       USC26_OL-2285   Sec. 6902. Provisions of special application to
                                                 transferees
26USC,SubttlF,Ch71,Sec6903       USC26_OL-2286   Sec. 6903. Notice of fiduciary relationship
26USC,SubttlF,Ch71,Sec6904       USC26_OL-2287   Sec. 6904. Prohibition of injunctions
26USC,SubttlF,Ch71,Sec6905       USC26_OL-2288   Sec. 6905. Discharge of executor from personal liability
                                                 for decedent's income and gift taxes
26USC,SubttlF,Ch72               USC26_OL-2289   CHAPTER 72 - LICENSING AND REGISTRATION
26USC,SubttlF,Ch72,SubchA        USC26_OL-2290   SUBCHAPTER A - LICENSING
26USC,SubttlF,Ch72,SubchA,Sec7   USC26_OL-2291   Sec. 7001. Collection of foreign items
001
26USC,SubttlF,Ch72,SubchB        USC26_OL-2292   SUBCHAPTER B - REGISTRATION
26USC,SubttlF,Ch72,SubchB,Sec7   USC26_OL-2293   Sec. 7011. Registration - persons paying a special tax
011
26USC,SubttlF,Ch72,SubchB,Sec7   USC26_OL-2294   Sec. 7012. Cross references
012
26USC,SubttlF,Ch73               USC26_OL-2295   CHAPTER 73 - BONDS
26USC,SubttlF,Ch73,Sec7101       USC26_OL-2296   Sec. 7101. Form of bonds
26USC,SubttlF,Ch73,Sec7102       USC26_OL-2297   Sec. 7102. Single bond in lieu of multiple bonds
26USC,SubttlF,Ch73,Sec7103       USC26_OL-2298   Sec. 7103. Cross references - Other provisions for
                                                 bonds
                                                              USC Title 26 Outline
26USC,SubttlF,Ch74                USC26_OL-2299   CHAPTER 74 - CLOSING AGREEMENTS AND
                                                  COMPROMISES
26USC,SubttlF,Ch74,Sec7121        USC26_OL-2300   Sec. 7121. Closing agreements
26USC,SubttlF,Ch74,Sec7122        USC26_OL-2301   Sec. 7122. Compromises
26USC,SubttlF,Ch74,Sec7123        USC26_OL-2302   Sec. 7123. Appeals dispute resolution procedures
26USC,SubttlF,Ch74,Sec7124        USC26_OL-2303   Sec. 7124. Cross references
26USC,SubttlF,Ch75                USC26_OL-2304   CHAPTER 75 - CRIMES, OTHER OFFENSES, AND
                                                  FORFEITURES
26USC,SubttlF,Ch75,SubchA         USC26_OL-2305   SUBCHAPTER A - CRIMES
26USC,SubttlF,Ch75,SubchA,PtI     USC26_OL-2306   PART I - GENERAL PROVISIONS
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2307   Sec. 7201. Attempt to evade or defeat tax
ec7201
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2308   Sec. 7202. Willful failure to collect or pay over tax
ec7202
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2309   Sec. 7203. Willful failure to file return, supply
ec7203                                            information, or pay tax
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2310   Sec. 7204. Fraudulent statement or failure to make
ec7204                                            statement to employees
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2311   Sec. 7205. Fraudulent withholding exemption certificate
ec7205                                            or failure to supply information
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2312   Sec. 7206. Fraud and false statements
ec7206
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2313   Sec. 7207. Fraudulent returns, statements, or other
ec7207                                            documents
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2314   Sec. 7208. Offenses relating to stamps
ec7208
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2315   Sec. 7209. Unauthorized use or sale of stamps
ec7209
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2316   Sec. 7210. Failure to obey summons
ec7210
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2317   Sec. 7211. False statements to purchasers or lessees
ec7211                                            relating to tax
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2318   Sec. 7212. Attempts to interfere with administration of
ec7212                                            internal revenue laws
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2319   Sec. 7213. Unauthorized disclosure of information
ec7213
                                                              USC Title 26 Outline
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2320   Sec. 7213A. Unauthorized inspection of returns or return
ec7213A                                           information
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2321   Sec. 7214. Offenses by officers and employees of the
ec7214                                            United States
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2322   Sec. 7215. Offenses with respect to collected taxes
ec7215
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2323   Sec. 7216. Disclosure or use of information by
ec7216                                            preparers of returns
26USC,SubttlF,Ch75,SubchA,PtI,S   USC26_OL-2324   Sec. 7217. Prohibition on executive branch influence
ec7217                                            over taxpayer audits and other investigations
26USC,SubttlF,Ch75,SubchA,PtII    USC26_OL-2325   PART II - PENALTIES APPLICABLE TO CERTAIN
                                                  TAXES
26USC,SubttlF,Ch75,SubchA,PtII,S USC26_OL-2326    Sec. 7231. Failure to obtain license for collection of
ec7231                                            foreign items
26USC,SubttlF,Ch75,SubchA,PtII,S USC26_OL-2327    Sec. 7232. Failure to register or reregister under section
ec7232                                            4101, false representations of registration status, etc.

26USC,SubttlF,Ch75,SubchB         USC26_OL-2336   SUBCHAPTER B - OTHER OFFENSES
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2337   Sec. 7261. Representation that retailers' excise tax is
261                                               excluded from price of article
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2338   Sec. 7262. Violation of occupational tax laws relating to
262                                               wagering - failure to pay special tax
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2344   Sec. 7268. Possession with intent to sell in fraud of law
268                                               or to evade tax
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2345   Sec. 7269. Failure to produce records
269
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2346   Sec. 7270. Insurance policies
270
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2347   Sec. 7271. Penalties for offenses relating to stamps
271
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2348   Sec. 7272. Penalty for failure to register or reregister
272
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2349   Sec. 7273. Penalties for offenses relating to special
273                                               taxes
26USC,SubttlF,Ch75,SubchB,Sec7    USC26_OL-2351   Sec. 7275. Penalty for offenses relating to certain airline
275                                               tickets and advertising
                                                               USC Title 26 Outline
26USC,SubttlF,Ch75,SubchC          USC26_OL-2352   SUBCHAPTER C - FORFEITURES
26USC,SubttlF,Ch75,SubchC,PtI      USC26_OL-2353   PART I - PROPERTY SUBJECT TO FORFEITURE
26USC,SubttlF,Ch75,SubchC,PtI,S    USC26_OL-2354   Sec. 7301. Property subject to tax
ec7301
26USC,SubttlF,Ch75,SubchC,PtI,S    USC26_OL-2355   Sec. 7302. Property used in violation of internal revenue
ec7302                                             laws
26USC,SubttlF,Ch75,SubchC,PtI,S    USC26_OL-2356   Sec. 7303. Other property subject to forfeiture
ec7303
26USC,SubttlF,Ch75,SubchC,PtI,S    USC26_OL-2357   Sec. 7304. Penalty for fraudulently claiming drawback
ec7304
26USC,SubttlF,Ch75,SubchC,PtII     USC26_OL-2358   PART II - PROVISIONS COMMON TO FORFEITURES

26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2359   Sec. 7321. Authority to seize property subject to
ec7321                                             forfeiture
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2360   Sec. 7322. Delivery of seized personal property to
ec7322                                             United States marshal
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2361   Sec. 7323. Judicial action to enforce forfeiture
ec7323
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2362   Sec. 7324. Special disposition of perishable goods
ec7324
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2363   Sec. 7325. Personal property valued at $100,000 or less
ec7325
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2364   Sec. 7326. Disposal of forfeited or abandoned property
ec7326                                             in special cases
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2365   Sec. 7327. Customs laws applicable
ec7327
26USC,SubttlF,Ch75,SubchC,PtII,S   USC26_OL-2366   Sec. 7328. Cross references
ec7328
26USC,SubttlF,Ch75,SubchD          USC26_OL-2367   SUBCHAPTER D - MISCELLANEOUS PENALTY AND
                                                   FORFEITURE PROVISIONS
26USC,SubttlF,Ch75,SubchD,Sec7 USC26_OL-2368       Sec. 7341. Penalty for sales to evade tax
341
26USC,SubttlF,Ch75,SubchD,Sec7 USC26_OL-2369       Sec. 7342. Penalty for refusal to permit entry or
342                                                examination
26USC,SubttlF,Ch75,SubchD,Sec7 USC26_OL-2370       Sec. 7343. Definition of term "person"
343
                                                             USC Title 26 Outline
26USC,SubttlF,Ch75,SubchD,Sec7 USC26_OL-2371     Sec. 7344. Extended application of penalties relating to
344                                              officers of the Treasury Department
26USC,SubttlF,Ch76             USC26_OL-2372     CHAPTER 76 - JUDICIAL PROCEEDINGS
26USC,SubttlF,Ch76,SubchA      USC26_OL-2373     SUBCHAPTER A - CIVIL ACTIONS BY THE UNITED
                                                 STATES
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2374   Sec. 7401. Authorization
401
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2375   Sec. 7402. Jurisdiction of district courts
402
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2376   Sec. 7403. Action to enforce lien or to subject property
403                                              to payment of tax
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2377   Sec. 7404. Authority to bring civil action for estate taxes
404
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2378   Sec. 7405. Action for recovery of erroneous refunds
405
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2379   Sec. 7406. Disposition of judgments and moneys
406                                              recovered
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2380   Sec. 7407. Action to enjoin tax return preparers
407
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2381   Sec. 7408. Actions to enjoin specified conduct related to
408                                              tax shelters and reportable transactions
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2382   Sec. 7409. Action to enjoin flagrant political
409                                              expenditures of section 501(c)(3) organizations
26USC,SubttlF,Ch76,SubchA,Sec7   USC26_OL-2383   Sec. 7410. Cross references
410
26USC,SubttlF,Ch76,SubchB        USC26_OL-2384   SUBCHAPTER B - PROCEEDINGS BY TAXPAYERS
                                                 AND THIRD PARTIES
26USC,SubttlF,Ch76,SubchB,Sec7   USC26_OL-2385   Sec. 7421. Prohibition of suits to restrain assessment or
421                                              collection
26USC,SubttlF,Ch76,SubchB,Sec7   USC26_OL-2386   Sec. 7422. Civil actions for refund
422
26USC,SubttlF,Ch76,SubchB,Sec7   USC26_OL-2387   Sec. 7423. Repayments to officers or employees
423
26USC,SubttlF,Ch76,SubchB,Sec7   USC26_OL-2388   Sec. 7424. Intervention
424
                                                              USC Title 26 Outline
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2389   Sec. 7425. Discharge of liens
425
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2390   Sec. 7426. Civil actions by persons other than taxpayers
426
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2391   Sec. 7427. Tax return preparers
427
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2392   Sec. 7428. Declaratory judgments relating to status and
428                                               classification of organizations under section 501(c)(3),
                                                  etc.
26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2393      Sec. 7429. Review of jeopardy levy or assessment
429                                               procedures
26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2394      Sec. 7430. Awarding of costs and certain fees
430
26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2395      Sec. 7431. Civil damages for unauthorized inspection or
431                                               disclosure of returns and return information

26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2396      Sec. 7432. Civil damages for failure to release lien
432
26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2397      Sec. 7433. Civil damages for certain unauthorized
433                                               collection actions
26USC,SubttlF,Ch76,SubchB,Sec7 USC26_OL-2398      Sec. 7433A. Civil damages for certain unauthorized
433A                                              collection actions by persons performing services under
                                                  qualified tax collection contracts
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2399   Sec. 7434. Civil damages for fraudulent filing of
434                                               information returns
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2400   Sec. 7435. Civil damages for unauthorized enticement
435                                               of information disclosure
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2401   Sec. 7436. Proceedings for determination of
436                                               employment status
26USC,SubttlF,Ch76,SubchB,Sec7    USC26_OL-2402   Sec. 7437. Cross references
437
26USC,SubttlF,Ch76,SubchC         USC26_OL-2403   SUBCHAPTER C - THE TAX COURT
26USC,SubttlF,Ch76,SubchC,PtI     USC26_OL-2404   PART I - ORGANIZATION AND JURISDICTION
26USC,SubttlF,Ch76,SubchC,PtI,S   USC26_OL-2405   Sec. 7441. Status
ec7441
                                                               USC Title 26 Outline
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2406   Sec. 7442. Jurisdiction
ec7442
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2407   Sec. 7443. Membership
ec7443
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2408   Sec. 7443A. Special trial judges
ec7443A
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2410   Sec. 7444. Organization
ec7444
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2411   Sec. 7445. Offices
ec7445
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2412   Sec. 7446. Times and places of sessions
ec7446
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2413   Sec. 7447. Retirement
ec7447
26USC,SubttlF,Ch76,SubchC,PtI,S    USC26_OL-2414   Sec. 7448. Annuities to surviving spouses and
ec7448                                             dependent children of judges and special trial judges
26USC,SubttlF,Ch76,SubchC,PtII     USC26_OL-2415   PART II - PROCEDURE
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2416   Sec. 7451. Fee for filing petition
ec7451
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2417   Sec. 7452. Representation of parties
ec7452
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2418   Sec. 7453. Rules of practice, procedure, and evidence
ec7453
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2419   Sec. 7454. Burden of proof in fraud, foundation
ec7454                                             manager, and transferee cases
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2420   Sec. 7455. Service of process
ec7455
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2421   Sec. 7456. Administration of oaths and procurement of
ec7456                                             testimony
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2422   Sec. 7457. Witness fees
ec7457
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2423   Sec. 7458. Hearings
ec7458
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2424   Sec. 7459. Reports and decisions
ec7459
                                                               USC Title 26 Outline
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2425   Sec. 7460. Provisions of special application to divisions
ec7460
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2426   Sec. 7461. Publicity of proceedings
ec7461
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2427   Sec. 7462. Publication of reports
ec7462
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2428   Sec. 7463. Disputes involving $50,000 or less
ec7463
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2429   Sec. 7464. Intervention by trustee of debtor's estate
ec7464
26USC,SubttlF,Ch76,SubchC,PtII,S   USC26_OL-2430   Sec. 7465. Provisions of special application to
ec7465                                             transferees
26USC,SubttlF,Ch76,SubchC,PtIII    USC26_OL-2431   PART III - MISCELLANEOUS PROVISIONS

26USC,SubttlF,Ch76,SubchC,PtIII,   USC26_OL-2432   Sec. 7471. Employees
Sec7471
26USC,SubttlF,Ch76,SubchC,PtIII,   USC26_OL-2433   Sec. 7472. Expenditures
Sec7472
26USC,SubttlF,Ch76,SubchC,PtIII,   USC26_OL-2434   Sec. 7473. Disposition of fees
Sec7473
26USC,SubttlF,Ch76,SubchC,PtIII,   USC26_OL-2435   Sec. 7474. Fee for transcript of record
Sec7474
26USC,SubttlF,Ch76,SubchC,PtIII,   USC26_OL-2436   Sec. 7475. Practice fee
Sec7475
26USC,SubttlF,Ch76,SubchC,PtIV     USC26_OL-2437   PART IV - DECLARATORY JUDGMENTS

26USC,SubttlF,Ch76,SubchC,PtIV,    USC26_OL-2438   Sec. 7476. Declaratory judgments relating to
Sec7476                                            qualification of certain retirement plans
26USC,SubttlF,Ch76,SubchC,PtIV,    USC26_OL-2439   Sec. 7477. Declaratory judgments relating to value of
Sec7477                                            certain gifts
26USC,SubttlF,Ch76,SubchC,PtIV,    USC26_OL-2440   Sec. 7478. Declaratory judgments relating to status of
Sec7478                                            certain governmental obligations
26USC,SubttlF,Ch76,SubchC,PtIV,    USC26_OL-2441   Sec. 7479. Declaratory judgments relating to eligibility of
Sec7479                                            estate with respect to installment payments under
                                                   section 6166
                                                            USC Title 26 Outline
26USC,SubttlF,Ch76,SubchD        USC26_OL-2442   SUBCHAPTER D - COURT REVIEW OF TAX COURT
                                                 DECISIONS
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2443   Sec. 7481. Date when Tax Court decision becomes final
481
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2444   Sec. 7482. Courts of review
482
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2445   Sec. 7483. Notice of appeal
483
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2446   Sec. 7484. Change of incumbent in office
484
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2447   Sec. 7485. Bond to stay assessment and collection
485
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2448   Sec. 7486. Refund, credit, or abatement of amounts
486                                              disallowed
26USC,SubttlF,Ch76,SubchD,Sec7   USC26_OL-2449   Sec. 7487. Cross references
487
26USC,SubttlF,Ch76,SubchE        USC26_OL-2450   SUBCHAPTER E - BURDEN OF PROOF
26USC,SubttlF,Ch76,SubchE,Sec7   USC26_OL-2451   Sec. 7491. Burden of proof
491
26USC,SubttlF,Ch77               USC26_OL-2452   CHAPTER 77 - MISCELLANEOUS PROVISIONS
26USC,SubttlF,Ch77,Sec7501       USC26_OL-2453   Sec. 7501. Liability for taxes withheld or collected
26USC,SubttlF,Ch77,Sec7502       USC26_OL-2454   Sec. 7502. Timely mailing treated as timely filing and
                                                 paying
26USC,SubttlF,Ch77,Sec7503       USC26_OL-2455   Sec. 7503. Time for performance of acts where last day
                                                 falls on Saturday, Sunday, or legal holiday
26USC,SubttlF,Ch77,Sec7504       USC26_OL-2456   Sec. 7504. Fractional parts of a dollar
26USC,SubttlF,Ch77,Sec7505       USC26_OL-2457   Sec. 7505. Sale of personal property acquired by the
                                                 United States
26USC,SubttlF,Ch77,Sec7506       USC26_OL-2458   Sec. 7506. Administration of real estate acquired by the
                                                 United States
26USC,SubttlF,Ch77,Sec7507       USC26_OL-2459   Sec. 7507. Exemption of insolvent banks from tax
26USC,SubttlF,Ch77,Sec7508       USC26_OL-2460   Sec. 7508. Time for performing certain acts postponed
                                                 by reason of service in combat zone or contingency
                                                 operation
                                                          USC Title 26 Outline
26USC,SubttlF,Ch77,Sec7508A   USC26_OL-2461   Sec. 7508A. Authority to postpone certain deadlines by
                                              reason of Presidentially declared disaster or terroristic or
                                              military actions
26USC,SubttlF,Ch77,Sec7509    USC26_OL-2462   Sec. 7509. Expenditures incurred by the United States
                                              Postal Service
26USC,SubttlF,Ch77,Sec7510    USC26_OL-2463   Sec. 7510. Exemption from tax of domestic goods
                                              purchased for the United States
26USC,SubttlF,Ch77,Sec7512    USC26_OL-2465   Sec. 7512. Separate accounting for certain collected
                                              taxes, etc.
26USC,SubttlF,Ch77,Sec7513    USC26_OL-2466   Sec. 7513. Reproduction of returns and other
                                              documents
26USC,SubttlF,Ch77,Sec7514    USC26_OL-2467   Sec. 7514. Authority to prescribe or modify seals
26USC,SubttlF,Ch77,Sec7516    USC26_OL-2469   Sec. 7516. Supplying training and training aids on
                                              request
26USC,SubttlF,Ch77,Sec7517    USC26_OL-2470   Sec. 7517. Furnishing on request of statement
                                              explaining estate or gift valuation
26USC,SubttlF,Ch77,Sec7518    USC26_OL-2471   Sec. 7518. Tax incentives relating to merchant marine
                                              capital construction funds
26USC,SubttlF,Ch77,Sec7519    USC26_OL-2472   Sec. 7519. Required payments for entities electing not
                                              to have required taxable year
26USC,SubttlF,Ch77,Sec7520    USC26_OL-2473   Sec. 7520. Valuation tables
26USC,SubttlF,Ch77,Sec7521    USC26_OL-2474   Sec. 7521. Procedures involving taxpayer interviews
26USC,SubttlF,Ch77,Sec7522    USC26_OL-2475   Sec. 7522. Content of tax due, deficiency, and other
                                              notices
26USC,SubttlF,Ch77,Sec7523    USC26_OL-2476   Sec. 7523. Graphic presentation of major categories of
                                              Federal outlays and income
26USC,SubttlF,Ch77,Sec7524    USC26_OL-2477   Sec. 7524. Annual notice of tax delinquency
26USC,SubttlF,Ch77,Sec7525    USC26_OL-2478   Sec. 7525. Confidentiality privileges relating to taxpayer
                                              communications
26USC,SubttlF,Ch77,Sec7526    USC26_OL-2479   Sec. 7526. Low-income taxpayer clinics
26USC,SubttlF,Ch77,Sec7527    USC26_OL-2480   Sec. 7527. Advance payment of credit for health
                                              insurance costs of eligible individuals
26USC,SubttlF,Ch77,Sec7528    USC26_OL-2481   Sec. 7528. Internal Revenue Service user fees
26USC,SubttlF,Ch78            USC26_OL-2482   CHAPTER 78 - DISCOVERY OF LIABILITY AND
                                              ENFORCEMENT OF TITLE
                                                             USC Title 26 Outline
26USC,SubttlF,Ch78,SubchA        USC26_OL-2483   SUBCHAPTER A - EXAMINATION AND INSPECTION

26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2484   Sec. 7601. Canvass of districts for taxable persons and
601                                              objects
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2485   Sec. 7602. Examination of books and witnesses
602
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2486   Sec. 7603. Service of summons
603
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2487   Sec. 7604. Enforcement of summons
604
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2488   Sec. 7605. Time and place of examination
605
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2489   Sec. 7606. Entry of premises for examination of taxable
606                                              objects
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2491   Sec. 7608. Authority of internal revenue enforcement
608                                              officers
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2492   Sec. 7609. Special procedures for third-party
609                                              summonses
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2493   Sec. 7610. Fees and costs for witnesses
610
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2494   Sec. 7611. Restrictions on church tax inquiries and
611                                              examinations
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2495   Sec. 7612. Special procedures for summonses for
612                                              computer software
26USC,SubttlF,Ch78,SubchA,Sec7   USC26_OL-2496   Sec. 7613. Cross references
613
26USC,SubttlF,Ch78,SubchB        USC26_OL-2497   SUBCHAPTER B - GENERAL POWERS AND DUTIES

26USC,SubttlF,Ch78,SubchB,Sec7   USC26_OL-2498   Sec. 7621. Internal revenue districts
621
26USC,SubttlF,Ch78,SubchB,Sec7   USC26_OL-2499   Sec. 7622. Authority to administer oaths and certify
622
26USC,SubttlF,Ch78,SubchB,Sec7   USC26_OL-2500   Sec. 7623. Expenses of detection of underpayments
623                                              and fraud, etc.
26USC,SubttlF,Ch78,SubchB,Sec7   USC26_OL-2501   Sec. 7624. Reimbursement to State and local law
624                                              enforcement agencies
                                                             USC Title 26 Outline
26USC,SubttlF,Ch78,SubchC        USC26_OL-2502   [SUBCHAPTER C - REPEALED]
26USC,SubttlF,Ch78,SubchD        USC26_OL-2504   SUBCHAPTER D - POSSESSIONS
26USC,SubttlF,Ch78,SubchD,Sec7   USC26_OL-2505   Sec. 7651. Administration and collection of taxes in
651                                              possessions
26USC,SubttlF,Ch78,SubchD,Sec7   USC26_OL-2506   Sec. 7652. Shipments to the United States
652
26USC,SubttlF,Ch78,SubchD,Sec7   USC26_OL-2507   Sec. 7653. Shipments from the United States
653
26USC,SubttlF,Ch78,SubchD,Sec7   USC26_OL-2508   Sec. 7654. Coordination of United States and certain
654                                              possession individual income taxes
26USC,SubttlF,Ch78,SubchD,Sec7   USC26_OL-2509   Sec. 7655. Cross references
655
26USC,SubttlF,Ch79               USC26_OL-2510   CHAPTER 79 - DEFINITIONS
26USC,SubttlF,Ch79,Sec7701       USC26_OL-2511   Sec. 7701. Definitions
26USC,SubttlF,Ch79,Sec7702       USC26_OL-2512   Sec. 7702. Life insurance contract defined
26USC,SubttlF,Ch79,Sec7702A      USC26_OL-2513   Sec. 7702A. Modified endowment contract defined
26USC,SubttlF,Ch79,Sec7702B      USC26_OL-2514   Sec. 7702B. Treatment of qualified long-term care
                                                 insurance
26USC,SubttlF,Ch79,Sec7703       USC26_OL-2515   Sec. 7703. Determination of marital status
26USC,SubttlF,Ch79,Sec7704       USC26_OL-2516   Sec. 7704. Certain publicly traded partnerships treated
                                                 as corporations
26USC,SubttlF,Ch80               USC26_OL-2517   CHAPTER 80 - GENERAL RULES
26USC,SubttlF,Ch80,SubchA        USC26_OL-2518   SUBCHAPTER A - APPLICATION OF INTERNAL
                                                 REVENUE LAWS
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2519   Sec. 7801. Authority of Department of the Treasury
801
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2520   Sec. 7802. Internal Revenue Service Oversight Board
802
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2521   Sec. 7803. Commissioner of Internal Revenue; other
803                                              officials
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2522   Sec. 7804. Other personnel
804
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2523   Sec. 7805. Rules and regulations
805
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2524   Sec. 7806. Construction of title
806
                                                             USC Title 26 Outline
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2525   Sec. 7807. Rules in effect upon enactment of this title
807
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2526   Sec. 7808. Depositaries for collections
808
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2527   Sec. 7809. Deposit of collections
809
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2528   Sec. 7810. Revolving fund for redemption of real
810                                              property
26USC,SubttlF,Ch80,SubchA,Sec7   USC26_OL-2529   Sec. 7811. Taxpayer Assistance Orders
811
26USC,SubttlF,Ch80,SubchB        USC26_OL-2530   SUBCHAPTER B - EFFECTIVE DATE AND RELATED
                                                 PROVISIONS
26USC,SubttlF,Ch80,SubchB,Sec7 USC26_OL-2531     Sec. 7851. Applicability of revenue laws
851
26USC,SubttlF,Ch80,SubchB,Sec7 USC26_OL-2532     Sec. 7852. Other applicable rules
852
26USC,SubttlF,Ch80,SubchC      USC26_OL-2533     SUBCHAPTER C - PROVISIONS AFFECTING MORE
                                                 THAN ONE SUBTITLE
26USC,SubttlF,Ch80,SubchC,Sec7   USC26_OL-2534   Sec. 7871. Indian tribal governments treated as States
871                                              for certain purposes
26USC,SubttlF,Ch80,SubchC,Sec7   USC26_OL-2535   Sec. 7872. Treatment of loans with below-market
872                                              interest rates
26USC,SubttlF,Ch80,SubchC,Sec7   USC26_OL-2536   Sec. 7873. Income derived by Indians from exercise of
873                                              fishing rights
26USC,SubttlF,Ch80,SubchC,Sec7   USC26_OL-2537   Sec. 7874. Rules relating to expatriated entities and
874                                              their foreign parents
26USC,SubttlG                    USC26_OL-2538   Subtitle G - The Joint Committee on Taxation
26USC,SubttlG,Ch91               USC26_OL-2539   CHAPTER 91 - ORGANIZATION AND MEMBERSHIP
                                                 OF THE JOINT COMMITTEE
26USC,SubttlG,Ch91,Sec8001       USC26_OL-2540   Sec. 8001. Authorization
26USC,SubttlG,Ch91,Sec8002       USC26_OL-2541   Sec. 8002. Membership
26USC,SubttlG,Ch91,Sec8003       USC26_OL-2542   Sec. 8003. Election of chairman and vice chairman
26USC,SubttlG,Ch91,Sec8004       USC26_OL-2543   Sec. 8004. Appointment and compensation of staff
26USC,SubttlG,Ch91,Sec8005       USC26_OL-2544   Sec. 8005. Payment of expenses
26USC,SubttlG,Ch92               USC26_OL-2545   CHAPTER 92 - POWERS AND DUTIES OF THE
                                                 JOINT COMMITTEE
                                                       USC Title 26 Outline
26USC,SubttlG,Ch92,Sec8021   USC26_OL-2546   Sec. 8021. Powers
26USC,SubttlG,Ch92,Sec8022   USC26_OL-2547   Sec. 8022. Duties
26USC,SubttlG,Ch92,Sec8023   USC26_OL-2548   Sec. 8023. Additional powers to obtain data
26USC,SubttlH                USC26_OL-2549   Subtitle H - Financing of Presidential Election
                                             Campaigns
26USC,SubttlH,Ch95           USC26_OL-2550   CHAPTER 95 - PRESIDENTIAL ELECTION
                                             CAMPAIGN FUND
26USC,SubttlH,Ch95,Sec9001   USC26_OL-2551   Sec. 9001. Short title
26USC,SubttlH,Ch95,Sec9002   USC26_OL-2552   Sec. 9002. Definitions
26USC,SubttlH,Ch95,Sec9003   USC26_OL-2553   Sec. 9003. Condition for eligibility for payments
26USC,SubttlH,Ch95,Sec9004   USC26_OL-2554   Sec. 9004. Entitlement of eligible candidates to
                                             payments
26USC,SubttlH,Ch95,Sec9005   USC26_OL-2555   Sec. 9005. Certification by Commission
26USC,SubttlH,Ch95,Sec9006   USC26_OL-2556   Sec. 9006. Payments to eligible candidates
26USC,SubttlH,Ch95,Sec9007   USC26_OL-2557   Sec. 9007. Examinations and audits; repayments
26USC,SubttlH,Ch95,Sec9008   USC26_OL-2558   Sec. 9008. Payments for presidential nominating
                                             conventions
26USC,SubttlH,Ch95,Sec9009   USC26_OL-2559   Sec. 9009. Reports to Congress; regulations
26USC,SubttlH,Ch95,Sec9010   USC26_OL-2560   Sec. 9010. Participation by Commission in judicial
                                             proceedings
26USC,SubttlH,Ch95,Sec9011   USC26_OL-2561   Sec. 9011. Judicial review
26USC,SubttlH,Ch95,Sec9012   USC26_OL-2562   Sec. 9012. Criminal penalties
26USC,SubttlH,Ch95,Sec9013   USC26_OL-2563   Sec. 9013. Effective date of chapter
26USC,SubttlH,Ch96           USC26_OL-2564   CHAPTER 96 - PRESIDENTIAL PRIMARY MATCHING
                                             PAYMENT ACCOUNT
26USC,SubttlH,Ch96,Sec9031   USC26_OL-2565   Sec. 9031. Short title
26USC,SubttlH,Ch96,Sec9032   USC26_OL-2566   Sec. 9032. Definitions
26USC,SubttlH,Ch96,Sec9033   USC26_OL-2567   Sec. 9033. Eligibility for payments
26USC,SubttlH,Ch96,Sec9034   USC26_OL-2568   Sec. 9034. Entitlement of eligible candidates to
                                             payments
26USC,SubttlH,Ch96,Sec9035   USC26_OL-2569   Sec. 9035. Qualified campaign expense limitations
26USC,SubttlH,Ch96,Sec9036   USC26_OL-2570   Sec. 9036. Certification by Commission
26USC,SubttlH,Ch96,Sec9037   USC26_OL-2571   Sec. 9037. Payments to eligible candidates
26USC,SubttlH,Ch96,Sec9038   USC26_OL-2572   Sec. 9038. Examinations and audits; repayments
26USC,SubttlH,Ch96,Sec9039   USC26_OL-2573   Sec. 9039. Reports to Congress; regulations
                                                              USC Title 26 Outline
26USC,SubttlH,Ch96,Sec9040        USC26_OL-2574   Sec. 9040. Participation by Commission in judicial
                                                  proceedings
26USC,SubttlH,Ch96,Sec9041        USC26_OL-2575   Sec. 9041. Judicial review
26USC,SubttlH,Ch96,Sec9042        USC26_OL-2576   Sec. 9042. Criminal penalties
26USC,SubttlI                     USC26_OL-2577   Subtitle I - Trust Fund Code
26USC,SubttlI,Ch98                USC26_OL-2579   CHAPTER 98 - TRUST FUND CODE
26USC,SubttlI,Ch98,SubchA         USC26_OL-2580   SUBCHAPTER A - ESTABLISHMENT OF TRUST
                                                  FUNDS
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2581   Sec. 9501. Black Lung Disability Trust Fund
01
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2582   Sec. 9502. Airport and Airway Trust Fund
02
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2583   Sec. 9503. Highway Trust Fund
03
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2584   Sec. 9504. Sport Fish Restoration and Boating Trust
04                                                Fund
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2585   Sec. 9505. Harbor Maintenance Trust Fund
05
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2586   Sec. 9506. Inland Waterways Trust Fund
06
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2587   Sec. 9507. Hazardous Substance Superfund
07
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2588   Sec. 9508. Leaking Underground Storage Tank Trust
08                                                Fund
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2589   Sec. 9509. Oil Spill Liability Trust Fund
09
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2590   Sec. 9510. Vaccine Injury Compensation Trust Fund
10
26USC,SubttlI,Ch98,SubchA,Sec95   USC26_OL-2664   Sec. 9511. Patient-Centered Outcomes Research Trust
11                                                Fund
26USC,SubttlI,Ch98,SubchB         USC26_OL-2592   SUBCHAPTER B - GENERAL PROVISIONS
26USC,SubttlI,Ch98,SubchB,Sec96   USC26_OL-2593   Sec. 9601. Transfer of amounts
01
26USC,SubttlI,Ch98,SubchB,Sec96   USC26_OL-2594   Sec. 9602. Management of Trust Funds
02
26USC,SubttlI,Sec9500             USC26_OL-2578   Sec. 9500. Short title
                                                               USC Title 26 Outline
26USC,SubttlJ                      USC26_OL-2595   Subtitle J - Coal Industry Health Benefits
26USC,SubttlJ,Ch99                 USC26_OL-2596   CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS

26USC,SubttlJ,Ch99,SubchA          USC26_OL-2597   SUBCHAPTER A - DEFINITIONS OF GENERAL
                                                   APPLICABILITY
26USC,SubttlJ,Ch99,SubchA,Sec9     USC26_OL-2598   Sec. 9701. Definitions of general applicability
701
26USC,SubttlJ,Ch99,SubchB          USC26_OL-2599   SUBCHAPTER B - COMBINED BENEFIT FUND
26USC,SubttlJ,Ch99,SubchB,PtI      USC26_OL-2600   PART I - ESTABLISHMENT AND BENEFITS
26USC,SubttlJ,Ch99,SubchB,PtI,S    USC26_OL-2601   Sec. 9702. Establishment of the United Mine Workers of
ec9702                                             America Combined Benefit Fund
26USC,SubttlJ,Ch99,SubchB,PtI,S    USC26_OL-2602   Sec. 9703. Plan benefits
ec9703
26USC,SubttlJ,Ch99,SubchB,PtII     USC26_OL-2603   PART II - FINANCING
26USC,SubttlJ,Ch99,SubchB,PtII,S   USC26_OL-2604   Sec. 9704. Liability of assigned operators
ec9704
26USC,SubttlJ,Ch99,SubchB,PtII,S   USC26_OL-2605   Sec. 9705. Transfers
ec9705
26USC,SubttlJ,Ch99,SubchB,PtII,S   USC26_OL-2606   Sec. 9706. Assignment of eligible beneficiaries
ec9706
26USC,SubttlJ,Ch99,SubchB,PtIII    USC26_OL-2607   PART III - ENFORCEMENT

26USC,SubttlJ,Ch99,SubchB,PtIII, USC26_OL-2608     Sec. 9707. Failure to pay premium
Sec9707
26USC,SubttlJ,Ch99,SubchB,PtIV USC26_OL-2609       PART IV - OTHER PROVISIONS

26USC,SubttlJ,Ch99,SubchB,PtIV, USC26_OL-2610      Sec. 9708. Effect on pending claims or obligations
Sec9708
26USC,SubttlJ,Ch99,SubchC       USC26_OL-2611      SUBCHAPTER C - HEALTH BENEFITS OF CERTAIN
                                                   MINERS
26USC,SubttlJ,Ch99,SubchC,PtI      USC26_OL-2612   PART I - INDIVIDUAL EMPLOYER PLANS
26USC,SubttlJ,Ch99,SubchC,PtI,S    USC26_OL-2613   Sec. 9711. Continued obligations of individual employer
ec9711                                             plans
26USC,SubttlJ,Ch99,SubchC,PtII     USC26_OL-2614   PART II - 1992 UMWA BENEFIT PLAN
26USC,SubttlJ,Ch99,SubchC,PtII,S   USC26_OL-2615   Sec. 9712. Establishment and coverage of 1992 UMWA
ec9712                                             Benefit Plan
                                                             USC Title 26 Outline
26USC,SubttlJ,Ch99,SubchD        USC26_OL-2616   SUBCHAPTER D - OTHER PROVISIONS
26USC,SubttlJ,Ch99,SubchD,Sec9   USC26_OL-2617   Sec. 9721. Civil enforcement
721
26USC,SubttlJ,Ch99,SubchD,Sec9   USC26_OL-2618   Sec. 9722. Sham transactions
722
26USC,SubttlK                    USC26_OL-2619   Subtitle K - Group Health Plan Requirements
26USC,SubttlK,Ch100              USC26_OL-2620   CHAPTER 100 - GROUP HEALTH PLAN
                                                 REQUIREMENTS
26USC,SubttlK,Ch100,SubchA       USC26_OL-2621   SUBCHAPTER A - REQUIREMENTS RELATING TO
                                                 PORTABILITY, ACCESS, AND RENEWABILITY
26USC,SubttlK,Ch100,SubchA,Sec USC26_OL-2622     Sec. 9801. Increased portability through limitation on
9801                                             preexisting condition exclusions
26USC,SubttlK,Ch100,SubchA,Sec USC26_OL-2623     Sec. 9802. Prohibiting discrimination against individual
9802                                             participants and beneficiaries based on health status

26USC,SubttlK,Ch100,SubchA,Sec USC26_OL-2624     Sec. 9803. Guaranteed renewability in multiemployer
9803                                             plans and certain multiple employer welfare
                                                 arrangements
26USC,SubttlK,Ch100,SubchB       USC26_OL-2628   SUBCHAPTER B - OTHER REQUIREMENTS
26USC,SubttlK,Ch100,SubchB,Sec   USC26_OL-2629   Sec. 9811. Standards relating to benefits for mothers
9811                                             and newborns
26USC,SubttlK,Ch100,SubchB,Sec   USC26_OL-2630   Sec. 9812. Parity in mental health and substance use
9812                                             disorder benefits
26USC,SubttlK,Ch100,SubchB,Sec   USC26_OL-2631   Sec. 9813. Coverage of dependent students on
9813                                             medically necessary leave of absence
26USC,SubttlK,Ch100,SubchB,Sec   USC26_OL-2665   Sec. 9815. Additional market reforms
9815
26USC,SubttlK,Ch100,SubchC       USC26_OL-2632   SUBCHAPTER C - GENERAL PROVISIONS
26USC,SubttlK,Ch100,SubchC,Sec   USC26_OL-2633   Sec. 9831. General exceptions
9831
26USC,SubttlK,Ch100,SubchC,Sec   USC26_OL-2634   Sec. 9832. Definitions
9832
26USC,SubttlK,Ch100,SubchC,Sec   USC26_OL-2635   Sec. 9833. Regulations
9833
26USC,SubttlK,Ch100,SubchC,Sec   USC26_OL-2636   Sec. 9834. Enforcement
9834
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