PRIA, Government Policy, Made Personal

§ 6717

Refusal of entry

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

§ 6718

Failure to display tax registration on vessels

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

§ 6719

Failure to register or reregister

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

§ 672

Definitions and rules

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

§ 6720

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

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

§ 6720A

Penalty with respect to certain adulterated fuels

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

§ 6720B

Fraudulent identification of exempt use property

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

§ 6720C

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

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

§ 6721

Failure to file correct information returns

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

§ 6722

Failure to furnish correct payee statements

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

§ 6723

Failure to comply with other information reporting requirements

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

§ 6724

Waiver; definitions and special rules

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

§ 6725

Failure to report information under section 4101

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

§ 673

Reversionary interests

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

§ 674

Power to control beneficial enjoyment

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

§ 675

Administrative powers

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

§ 6751

Procedural requirements

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

§ 676

Power to revoke

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

§ 677

Income for benefit of grantor

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

§ 678

Person other than grantor treated as substantial owner

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

§ 679

Foreign trusts having one or more United States beneficiaries

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

§ 68

Overall limitation on itemized deductions

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

§ 6801

Authority for establishment, alteration, and distribution

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

§ 6802

Supply and distribution

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

§ 6803

Accounting and safeguarding

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

§ 6804

Attachment and cancellation

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

§ 6805

Redemption of stamps

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

§ 6806

Occupational tax stamps

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

§ 6807

Stamping, marking, and branding seized goods

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

§ 6808

Special provisions relating to stamps

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

§ 681

Limitation on charitable deduction

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

§ 683

Use of trust as an exchange fund

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

§ 684

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

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

§ 685

Treatment of funeral trusts

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

§ 6851

Termination assessments of income tax

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

§ 6852

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

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

§ 6861

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

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

§ 6862

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

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

§ 6863

Stay of collection of jeopardy assessments

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

§ 6864

Termination of extended period for payment in case of carryback

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

§ 6867

Presumptions where owner of large amount of cash is not identified

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

§ 6871

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

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

§ 6872

Suspension of period on assessment

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

§ 6873

Unpaid claims

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

§ 6901

Transferred assets

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

§ 6902

Provisions of special application to transferees

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

§ 6903

Notice of fiduciary relationship

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

§ 6904

Prohibition of injunctions

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

§ 6905

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

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

§ 691

Recipients of income in respect of decedents

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

§ 7001

Collection of foreign items

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

§ 701

Partners, not partnership, subject to tax

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

§ 7011

Registration—persons paying a special tax

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

§ 7012

Cross references

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

§ 702

Income and credits of partner

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

§ 703

Partnership computations

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

§ 704

Partner’s distributive share

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

§ 705

Determination of basis of partner’s interest

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

§ 706

Taxable years of partner and partnership

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

§ 707

Transactions between partner and partnership

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

§ 708

Continuation of partnership

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

§ 709

Treatment of organization and syndication fees

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

§ 7101

Form of bonds

Subtitle F — Procedure and Administration › CHAPTER 73 — BONDS

§ 7102

Single bond in lieu of multiple bonds

Subtitle F — Procedure and Administration › CHAPTER 73 — BONDS

§ 7103

Cross references—Other provisions for bonds

Subtitle F — Procedure and Administration › CHAPTER 73 — BONDS

§ 7121

Closing agreements

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

§ 7122

Compromises

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

§ 7123

Appeals dispute resolution procedures

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

§ 7124

Cross references

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

§ 72

Annuities; certain proceeds of endowment and life insurance contracts

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

§ 7201