Title 26 of the United States Code
Browse the sections of Title 26 of the U.S. Code. Every section page has the full statutory text with official source links and citation guidance.
Sections (showing up to 300 of 2,140)
- § 1. Tax imposed
- § 1000. Reserved
- § 1001. Determination of amount of and recognition of gain or loss
- § 1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
- § 101. Certain death benefits
- § 1011. Adjusted basis for determining gain or loss
- § 1012. Basis of property—cost
- § 1013. Basis of property included in inventory
- § 1014. Basis of property acquired from a decedent
- § 1015. Basis of property acquired by gifts and transfers in trust
- § 1016. Adjustments to basis
- § 1017. Discharge of indebtedness
- § 1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- § 1019. Property on which lessee has made improvements
- § 102. Gifts and inheritances
- § 1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- § 1021. Sale of annuities
- § 1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- § 1023. Cross references
- § 1024. Renumbered §1023
- § 103. Interest on State and local bonds
- § 1031. Exchange of real property held for productive use or investment
- § 1032. Exchange of stock for property
- § 1033. Involuntary conversions
- § 1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
- § 1035. Certain exchanges of insurance policies
- § 1036. Stock for stock of same corporation
- § 1037. Certain exchanges of United States obligations
- § 1038. Certain reacquisitions of real property
- § 1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
- § 103A. Repealed. Pub. L. 99–514, title XIII, §1301(j)(1), Oct. 22, 1986, 100 Stat. 2657
- § 104. Compensation for injuries or sickness
- § 1040. Transfer of certain farm, etc., real property
- § 1041. Transfers of property between spouses or incident to divorce
- § 1042. Sales of stock to employee stock ownership plans or certain cooperatives
- § 1043. Sale of property to comply with conflict-of-interest requirements
- § 1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
- § 1045. Rollover of gain from qualified small business stock to another qualified small business stock
- § 105. Amounts received under accident and health plans
- § 1051. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
- § 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053. Property acquired before March 1, 1913
- § 1054. Certain stock of Federal National Mortgage Association
- § 1055. Redeemable ground rents
- § 1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
- § 1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
- § 1058. Transfers of securities under certain agreements
- § 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons
- § 106. Contributions by employer to accident and health plans
- § 1060. Special allocation rules for certain asset acquisitions
- § 1061. Partnership interests held in connection with performance of services
- § 1062. Cross references
- § 107. Rental value of parsonages
- § 1071. Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat. 93
- § 108. Income from discharge of indebtedness
- § 1081. to 1083. Repealed. Pub. L. 109–135, title IV, §402(a)(1), Dec. 21, 2005, 119 Stat. 2610
- § 109. Improvements by lessee on lessor's property
- § 1091. Loss from wash sales of stock or securities
- § 1092. Straddles
- § 11. Tax imposed
- § 110. Qualified lessee construction allowances for short-term leases
- § 1101. to 1103. Repealed. Pub. L. 101–508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521
- § 111. Recovery of tax benefit items
- § 1111. Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct. 4, 1976, 90 Stat. 1786
- § 112. Certain combat zone compensation of members of the Armed Forces
- § 113. Repealed. Pub. L. 101–508, title XI, §11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520
- § 114. Repealed. Pub. L. 108–357, title I, §101(a), Oct. 22, 2004, 118 Stat. 1423
- § 115. Income of States, municipalities, etc.
- § 116. Repealed. Pub. L. 99–514, title VI, §612(a), Oct. 22, 1986, 100 Stat. 2250
- § 117. Qualified scholarships
- § 118. Contributions to the capital of a corporation
- § 119. Meals or lodging furnished for the convenience of the employer
- § 12. Cross references relating to tax on corporations
- § 120. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039
- § 1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
- § 1202. Partial exclusion for gain from certain small business stock
- § 121. Exclusion of gain from sale of principal residence
- § 1211. Limitation on capital losses
- § 1212. Capital loss carrybacks and carryovers
- § 122. Certain reduced uniformed services retirement pay
- § 1221. Capital asset defined
- § 1222. Other terms relating to capital gains and losses
- § 1223. Holding period of property
- § 123. Amounts received under insurance contracts for certain living expenses
- § 1231. Property used in the trade or business and involuntary conversions
- § 1232. to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
- § 1233. Gains and losses from short sales
- § 1234. Options to buy or sell
- § 1234A. Gains or losses from certain terminations
- § 1234B. Gains or losses from securities futures contracts
- § 1235. Sale or exchange of patents
- § 1236. Dealers in securities
- § 1237. Real property subdivided for sale
- § 1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521
- § 1239. Gain from sale of depreciable property between certain related taxpayers
- § 124. Repealed. Pub. L. 101–508, title XI, §11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520
- § 1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
- § 1241. Cancellation of lease or distributor's agreement
- § 1242. Losses on small business investment company stock
- § 1243. Loss of small business investment company
- § 1244. Losses on small business stock
- § 1245. Gain from dispositions of certain depreciable property
- § 1246. , 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
- § 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 125. Cafeteria plans
- § 1250. Gain from dispositions of certain depreciable realty
- § 1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
- § 1252. Gain from disposition of farm land
- § 1253. Transfers of franchises, trademarks, and trade names
- § 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- § 1255. Gain from disposition of section 126 property
- § 1256. Section 1256 contracts marked to market
- § 1257. Disposition of converted wetlands or highly erodible croplands
- § 1258. Recharacterization of gain from certain financial transactions
- § 1259. Constructive sales treatment for appreciated financial positions
- § 126. Certain cost-sharing payments
- § 1260. Gains from constructive ownership transactions
- § 127. Educational assistance programs
- § 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272. Current inclusion in income of original issue discount
- § 1273. Determination of amount of original issue discount
- § 1274. Determination of issue price in the case of certain debt instruments issued for property
- § 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275. Other definitions and special rules
- § 1276. Disposition gain representing accrued market discount treated as ordinary income
- § 1277. Deferral of interest deduction allocable to accrued market discount
- § 1278. Definitions and special rules
- § 128. Repealed. Pub. L. 101–508, title XI, §11801(a)(10), Nov. 5, 1990, 104 Stat. 1388–520
- § 1281. Current inclusion in income of discount on certain short-term obligations
- § 1282. Deferral of interest deduction allocable to accrued discount
- § 1283. Definitions and special rules
- § 1286. Tax treatment of stripped bonds
- § 1287. Denial of capital gain treatment for gains on certain obligations not in registered form
- § 1288. Treatment of original issue discount on tax-exempt obligations
- § 129. Dependent care assistance programs
- § 1291. Interest on tax deferral
- § 1293. Current taxation of income from qualified electing funds
- § 1294. Election to extend time for payment of tax on undistributed earnings
- § 1295. Qualified electing fund
- § 1296. Election of mark to market for marketable stock
- § 1297. Passive foreign investment company
- § 1298. Special rules
- § 130. Certain personal injury liability assignments
- § 1301. Averaging of farm income
- § 131. Certain foster care payments
- § 1311. Correction of error
- § 1312. Circumstances of adjustment
- § 1313. Definitions
- § 1314. Amount and method of adjustment
- § 1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct. 4, 1976, 90 Stat. 1788
- § 132. Certain fringe benefits
- § 1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct. 4, 1976, 90 Stat. 1788
- § 133. Repealed. Pub. L. 104–188, title I, §1602(a), Aug. 20, 1996, 110 Stat. 1833
- § 1331. to 1337. Repealed. Pub. L. 94–455, title XIX, §1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788
- § 134. Certain military benefits
- § 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
- § 1342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct. 4, 1976, 90 Stat. 1788
- § 1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct. 4, 1976, 90 Stat. 1788
- § 1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840
- § 1348. Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183
- § 135. Income from United States savings bonds used to pay higher education tuition and fees
- § 1351. Treatment of recoveries of foreign expropriation losses
- § 1352. Alternative tax on qualifying shipping activities
- § 1353. Notional shipping income
- § 1354. Alternative tax election; revocation; termination
- § 1355. Definitions and special rules
- § 1356. Qualifying shipping activities
- § 1357. Items not subject to regular tax; depreciation; interest
- § 1358. Allocation of credits, income, and deductions
- § 1359. Disposition of qualifying vessels
- § 136. Energy conservation subsidies provided by public utilities
- § 1361. S corporation defined
- § 1362. Election; revocation; termination
- § 1363. Effect of election on corporation
- § 1366. Pass-thru of items to shareholders
- § 1367. Adjustments to basis of stock of shareholders, etc.
- § 1368. Distributions
- § 137. Adoption assistance programs
- § 1371. Coordination with subchapter C
- § 1372. Partnership rules to apply for fringe benefit purposes
- § 1373. Foreign income
- § 1374. Tax imposed on certain built-in gains
- § 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- § 1377. Definitions and special rule
- § 1378. Taxable year of S corporation
- § 1379. Transitional rules on enactment
- § 138. Medicare Advantage MSA
- § 1381. Organizations to which part applies
- § 1382. Taxable income of cooperatives
- § 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- § 1385. Amounts includible in patron's gross income
- § 1388. Definitions; special rules
- § 139. Disaster relief payments
- § 1391. Designation procedure
- § 1392. Eligibility criteria
- § 1393. Definitions and special rules
- § 1394. Tax-exempt enterprise zone facility bonds
- § 1396. Empowerment zone employment credit
- § 1397. Other definitions and special rules
- § 1397A. Increase in expensing under section 179
- § 1397B. Nonrecognition of gain on rollover of empowerment zone investments
- § 1397C. Enterprise zone business defined
- § 1397D. Qualified zone property defined
- § 1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec. 22, 2017, 131 Stat. 2138
- § 1397F. Regulations
- § 1398. Rules relating to individuals' title 11 cases
- § 1399. No separate taxable entities for partnerships, corporations, etc.
- § 139A. Federal subsidies for prescription drug plans
- § 139B. Benefits provided to volunteer firefighters and emergency medical responders
- § 139C. Certain disability-related first responder retirement payments
- § 139D. Indian health care benefits
- § 139E. Indian general welfare benefits
- § 139F. Certain amounts received by wrongfully incarcerated individuals
- § 139G. Assignments to Alaska Native Settlement Trusts
- § 139H. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- § 139I. Continuation coverage premium assistance
- § 140. Cross references to other Acts
- § 1400. to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209
- § 1400E. to 1400J. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210
- § 1400L. to 1400U–3. Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211
- § 1400Z. –2. Special rules for capital gains invested in opportunity zones
- § 1401. Rate of tax
- § 1402. Definitions
- § 1403. Miscellaneous provisions
- § 141. Private activity bond; qualified bond
- § 1411. Imposition of tax
- § 142. Exempt facility bond
- § 143. Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
- § 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- § 1441. Withholding of tax on nonresident aliens
- § 1442. Withholding of tax on foreign corporations
- § 1443. Foreign tax-exempt organizations
- § 1444. Withholding on Virgin Islands source income
- § 1445. Withholding of tax on dispositions of United States real property interests
- § 1446. Withholding of tax on foreign partners' share of effectively connected income
- § 145. Qualified 501(c)(3) bond
- § 1451. Repealed. Pub. L. 98–369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844
- § 146. Volume cap
- § 1461. Liability for withheld tax
- § 1462. Withheld tax as credit to recipient of income
- § 1463. Tax paid by recipient of income
- § 1464. Refunds and credits with respect to withheld tax
- § 1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789
- § 147. Other requirements applicable to certain private activity bonds
- § 1471. Withholdable payments to foreign financial institutions
- § 1472. Withholdable payments to other foreign entities
- § 1473. Definitions
- § 1474. Special rules
- § 148. Arbitrage
- § 149. Bonds must be registered to be tax exempt; other requirements
- § 1491. , 1492. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
- § 1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13, 1966, 80 Stat. 1554
- § 1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5, 1997, 111 Stat. 978
- § 15. Effect of changes
- § 150. Definitions and special rules
- § 1501. Privilege to file consolidated returns
- § 1502. Regulations
- § 1503. Computation and payment of tax
- § 1504. Definitions
- § 1505. Cross references
- § 151. Allowance of deductions for personal exemptions
- § 152. Dependent defined
- § 153. Cross references
- § 1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098
- § 1552. Earnings and profits
- § 1561. Limitation on accumulated earnings credit in the case of certain controlled corporations
- § 1562. Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30, 1969, 83 Stat. 600
- § 1563. Definitions and special rules
- § 1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521
- § 161. Allowance of deductions
- § 162. Trade or business expenses
- § 163. Interest
- § 164. Taxes
- § 165. Losses
- § 166. Bad debts
- § 167. Depreciation
- § 168. Accelerated cost recovery system
- § 169. Amortization of pollution control facilities
- § 170. Charitable, etc., contributions and gifts
- § 171. Amortizable bond premium
- § 172. Net operating loss deduction
- § 173. Circulation expenditures
- § 174. Amortization of research and experimental expenditures
- § 175. Soil and water conservation expenditures; endangered species recovery expenditures
- § 176. Payments with respect to employees of certain foreign corporations
- § 177. Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
- § 178. Amortization of cost of acquiring a lease
- § 179. Election to expense certain depreciable business assets
- § 179A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
- § 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C. Election to expense certain refineries
- § 179D. Energy efficient commercial buildings deduction
- § 179E. Election to expense advanced mine safety equipment
- § 180. Expenditures by farmers for fertilizer, etc.
- § 181. Treatment of certain qualified film and television and live theatrical productions
- § 182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
- § 183. Activities not engaged in for profit
- § 184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520