Title 26 — Internal Revenue Code | U.S. Code

§ 6717

Refusal of entry

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6718

Failure to display tax registration on vessels

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6719

Failure to register or reregister

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 672

Definitions and rules

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 6720

Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6720A

Penalty with respect to certain adulterated fuels

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6720B

Fraudulent identification of exempt use property

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6720C

Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS

§ 6721

Failure to file correct information returns

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6722

Failure to furnish correct payee statements

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6723

Failure to comply with other information reporting requirements

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6724

Waiver; definitions and special rules

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6725

Failure to report information under section 4101

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 6726

Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART II— - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS

§ 673

Reversionary interests

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 674

Power to control beneficial enjoyment

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 675

Administrative powers

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 6751

Procedural requirements

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter C— - Procedural Requirements

§ 676

Power to revoke

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 677

Income for benefit of grantor

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 678

Person other than grantor treated as substantial owner

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 679

Foreign trusts having one or more United States beneficiaries

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart E— - Grantors and Others Treated as Substantial Owners

§ 68

Overall limitation on itemized deductions

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

§ 6801

Authority for establishment, alteration, and distribution

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6802

Supply and distribution

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6803

Accounting and safeguarding

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6804

Attachment and cancellation

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6805

Redemption of stamps

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6806

Occupational tax stamps

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6807

Stamping, marking, and branding seized goods

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 6808

Special provisions relating to stamps

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 69— - GENERAL PROVISIONS RELATING TO STAMPS

§ 681

Limitation on charitable deduction

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart F— - Miscellaneous

§ 683

Use of trust as an exchange fund

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart F— - Miscellaneous

§ 684

Recognition of gain on certain transfers to certain foreign trusts and estates

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart F— - Miscellaneous

§ 685

Treatment of funeral trusts

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart F— - Miscellaneous

§ 6851

Termination assessments of income tax

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART I— - TERMINATION OF TAXABLE YEAR

§ 6852

Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART I— - TERMINATION OF TAXABLE YEAR

§ 6861

Jeopardy assessments of income, estate, gift, and certain excise taxes

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART II— - JEOPARDY ASSESSMENTS

§ 6862

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART II— - JEOPARDY ASSESSMENTS

§ 6863

Stay of collection of jeopardy assessments

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART II— - JEOPARDY ASSESSMENTS

§ 6864

Termination of extended period for payment in case of carryback

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART II— - JEOPARDY ASSESSMENTS

§ 6867

Presumptions where owner of large amount of cash is not identified

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter A— - Jeopardy › Part PART III— - SPECIAL RULES WITH RESPECT TO CERTAIN CASH

§ 6871

Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— - Receiverships, Etc.

§ 6872

Suspension of period on assessment

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— - Receiverships, Etc.

§ 6873

Unpaid claims

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— - Receiverships, Etc.

§ 6901

Transferred assets

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES

§ 6902

Provisions of special application to transferees

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES

§ 6903

Notice of fiduciary relationship

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES

§ 6904

Prohibition of injunctions

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES

§ 6905

Discharge of executor from personal liability for decedent’s income and gift taxes

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES

§ 691

Recipients of income in respect of decedents

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART II— - INCOME IN RESPECT OF DECEDENTS

§ 692

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

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART II— - INCOME IN RESPECT OF DECEDENTS

§ 7001

Collection of foreign items

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 72— - LICENSING AND REGISTRATION › Subchapter Subchapter A— - Licensing

§ 701

Partners, not partnership, subject to tax

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 7011

Registration—persons paying a special tax

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 72— - LICENSING AND REGISTRATION › Subchapter Subchapter B— - Registration

§ 7012

Cross references

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 72— - LICENSING AND REGISTRATION › Subchapter Subchapter B— - Registration

§ 702

Income and credits of partner

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 703

Partnership computations

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 704

Partner’s distributive share

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 705

Determination of basis of partner’s interest

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 706

Taxable years of partner and partnership

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 707

Transactions between partner and partnership

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 708

Continuation of partnership

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 709

Treatment of organization and syndication fees

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART I— - DETERMINATION OF TAX LIABILITY

§ 7101

Form of bonds

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS

§ 7102

Single bond in lieu of multiple bonds

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS

§ 7103

Cross references—Other provisions for bonds

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 73— - BONDS

§ 7121

Closing agreements

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 74— - CLOSING AGREEMENTS AND COMPROMISES

§ 7122

Compromises

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 74— - CLOSING AGREEMENTS AND COMPROMISES

§ 7123

Appeals dispute resolution procedures

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 74— - CLOSING AGREEMENTS AND COMPROMISES

§ 7124

Cross references

Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 74— - CLOSING AGREEMENTS AND COMPROMISES

§ 72

Annuities; certain proceeds of endowment and life insurance contracts

Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

§ 7201