Title 26
1,899 sections in this title — page 6 of 19.
§ 3506
Individuals providing companion sitting placement services
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3508
Treatment of real estate agents and direct sellers
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3509
Determination of employer’s liability for certain employment taxes
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 351
Transfer to corporation controlled by transferor
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart A— - Corporate Organizations
§ 3510
Coordination of collection of domestic service employment taxes with collection of income taxes
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3511
Certified professional employer organizations
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3512
Treatment of certain persons as employers with respect to motion picture projects
Subtitle Subtitle C— - Employment Taxes › Chapter CHAPTER 25— - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 354
Exchanges of stock and securities in certain reorganizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart B— - Effects on Shareholders and Security Holders
§ 355
Distribution of stock and securities of a controlled corporation
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart B— - Effects on Shareholders and Security Holders
§ 356
Receipt of additional consideration
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart B— - Effects on Shareholders and Security Holders
§ 357
Assumption of liability
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart B— - Effects on Shareholders and Security Holders
§ 358
Basis to distributees
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart B— - Effects on Shareholders and Security Holders
§ 36
First-time homebuyer credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart C— - Refundable Credits
§ 361
Nonrecognition of gain or loss to corporations; treatment of distributions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart C— - Effects on Corporations
§ 362
Basis to corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart C— - Effects on Corporations
§ 367
Foreign corporations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart D— - Special Rule; Definitions
§ 368
Definitions relating to corporate reorganizations
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART III— - CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart Subpart D— - Special Rule; Definitions
§ 36B
Refundable credit for coverage under a qualified health plan
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart C— - Refundable Credits
§ 37
Overpayments of tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart C— - Refundable Credits
§ 38
General business credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 381
Carryovers in certain corporate acquisitions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART V— - CARRYOVERS
§ 382
Limitation on net operating loss carryforwards and certain built-in losses following ownership change
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART V— - CARRYOVERS
§ 383
Special limitations on certain excess credits, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART V— - CARRYOVERS
§ 384
Limitation on use of preacquisition losses to offset built-in gains
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART V— - CARRYOVERS
§ 385
Treatment of certain interests in corporations as stock or indebtedness
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter C— - Corporate Distributions and Adjustments › Part PART VI— - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
§ 39
Carryback and carryforward of unused credits
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 40
Alcohol, etc., used as fuel
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 401
Qualified pension, profit-sharing, and stock bonus plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 402
Taxability of beneficiary of employees’ trust
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 402A
Optional treatment of elective deferrals as Roth contributions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 403
Taxation of employee annuities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 404
Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 4041
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter B— - Special Fuels
§ 4042
Tax on fuel used in commercial transportation on inland waterways
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter B— - Special Fuels
§ 4043
Surtax on fuel used in aircraft part of a fractional ownership program
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter B— - Special Fuels
§ 404A
Deduction for certain foreign deferred compensation plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 4051
Imposition of tax on heavy trucks and trailers sold at retail
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter C— - Heavy Trucks and Trailers
§ 4052
Definitions and special rules
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter C— - Heavy Trucks and Trailers
§ 4053
Exemptions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 31— - RETAIL EXCISE TAXES › Subchapter Subchapter C— - Heavy Trucks and Trailers
§ 406
Employees of foreign affiliates covered by section 3121(l) agreements
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 4064
Gas guzzler tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART I— - GAS GUZZLERS
§ 407
Certain employees of domestic subsidiaries engaged in business outside the United States
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 4071
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART II— - TIRES
§ 4072
Definitions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART II— - TIRES
§ 4073
Exemptions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART II— - TIRES
§ 408
Individual retirement accounts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 4081
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart A— - Motor and Aviation Fuels
§ 4082
Exemptions for diesel fuel and kerosene
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart A— - Motor and Aviation Fuels
§ 4083
Definitions; special rule; administrative authority
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart A— - Motor and Aviation Fuels
§ 4084
Cross references
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart A— - Motor and Aviation Fuels
§ 408A
Roth IRAs
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 409
Qualifications for tax credit employee stock ownership plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 409A
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart A— - General Rule
§ 40A
Biodiesel and renewable diesel used as fuel
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 40B
Sustainable aviation fuel credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 41
Credit for increasing research activities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 410
Minimum participation standards
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 4101
Registration and bond
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart B— - Special Provisions Applicable to Fuels Tax
§ 4102
Inspection of records by local officers
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart B— - Special Provisions Applicable to Fuels Tax
§ 4103
Certain additional persons liable for tax where willful failure to pay
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart B— - Special Provisions Applicable to Fuels Tax
§ 4104
Information reporting for persons claiming certain tax benefits
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart B— - Special Provisions Applicable to Fuels Tax
§ 4105
Two-party exchanges
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART III— - PETROLEUM PRODUCTS › Subpart Subpart B— - Special Provisions Applicable to Fuels Tax
§ 411
Minimum vesting standards
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 412
Minimum funding standards
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 4121
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter B— - Coal
§ 413
Collectively bargained plans, etc.
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 4131
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter C— - Certain Vaccines
§ 4132
Definitions and special rules
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter C— - Certain Vaccines
§ 414
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 414A
Requirements related to automatic enrollment
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 415
Limitations on benefits and contribution under qualified plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 416
Special rules for top-heavy plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 4161
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter D— - Recreational Equipment › Part PART I— - SPORTING GOODS
§ 4162
Definitions; treatment of certain resales
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter D— - Recreational Equipment › Part PART I— - SPORTING GOODS
§ 417
Definitions and special rules for purposes of minimum survivor annuity requirements
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart B— - Special Rules
§ 4181
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter D— - Recreational Equipment › Part PART III— - FIREARMS
§ 4182
Exemptions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter D— - Recreational Equipment › Part PART III— - FIREARMS
§ 418E
Insolvent plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart C— - Insolvent Plans
§ 419
Treatment of funded welfare benefit plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart D— - Treatment of Welfare Benefit Funds
§ 419A
Qualified asset account; limitation on additions to account
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart D— - Treatment of Welfare Benefit Funds
§ 42
Low-income housing credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits
§ 420
Transfers of excess pension assets to retiree health accounts
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART I— - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart Subpart E— - Treatment of Transfers to Retiree Health Accounts
§ 421
General rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART II— - CERTAIN STOCK OPTIONS
§ 4216
Definition of price
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter F— - Special Provisions Applicable to Manufacturers Tax
§ 4217
Leases
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter F— - Special Provisions Applicable to Manufacturers Tax
§ 4218
Use by manufacturer or importer considered sale
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter F— - Special Provisions Applicable to Manufacturers Tax
§ 4219
Application of tax in case of sales by other than manufacturer or importer
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter F— - Special Provisions Applicable to Manufacturers Tax
§ 422
Incentive stock options
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART II— - CERTAIN STOCK OPTIONS
§ 4221
Certain tax-free sales
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc.
§ 4222
Registration
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc.
§ 4223
Special rules relating to further manufacture
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc.
§ 4225
Exemption of articles manufactured or produced by Indians
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc.
§ 4227
Cross reference
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter G— - Exemptions, Registration, Etc.
§ 423
Employee stock purchase plans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART II— - CERTAIN STOCK OPTIONS
§ 424
Definitions and special rules
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter D— - Deferred Compensation, Etc. › Part PART II— - CERTAIN STOCK OPTIONS
§ 4251
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter B— - Communications
§ 4252
Definitions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter B— - Communications
§ 4253
Exemptions
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter B— - Communications
§ 4254
Computation of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter B— - Communications
§ 4261
Imposition of tax
Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter C— - Transportation by Air › Part PART I— - PERSONS