PRIA, Government Policy, Made Personal

§ 2102

Credits against tax

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2103

Definition of gross estate

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2104

Property within the United States

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2105

Property without the United States

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2106

Taxable estate

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2107

Expatriation to avoid tax

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 2108

Application of pre-1967 estate tax provisions

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens

§ 211

Allowance of deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 212

Expenses for production of income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 213

Medical, dental, etc., expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 216

Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 217

Moving expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 219

Retirement savings

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 22

Credit for the elderly and the permanently and totally disabled

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 220

Archer MSAs

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 2201

Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2203

Definition of executor

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2204

Discharge of fiduciary from personal liability

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2205

Reimbursement out of estate

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2206

Liability of life insurance beneficiaries

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2207

Liability of recipient of property over which decedent had power of appointment

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2207A

Right of recovery in the case of certain marital deduction property

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2207B

Right of recovery where decedent retained interest

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2208

Certain residents of possessions considered citizens of the United States

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 2209

Certain residents of possessions considered nonresidents not citizens of the United States

Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter C — Miscellaneous

§ 221

Interest on education loans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 223

Health savings accounts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 224

Qualified tips

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 225

Qualified overtime compensation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 226

Cross reference

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS

§ 23

Adoption expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 24

Child tax credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 241

Allowance of special deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 243

Dividends received by corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 245

Dividends received from certain foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 245A

Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 246

Rules applying to deductions for dividends received

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 246A

Dividends received deduction reduced where portfolio stock is debt financed

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 247

Contributions to Alaska Native Settlement Trusts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 248

Organizational expenditures

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 249

Limitation on deduction of bond premium on repurchase

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 25

Interest on certain home mortgages

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 250

Foreign-derived deduction eligible income and net CFC tested income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS

§ 2501

Imposition of tax

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter A — Determination of Tax Liability

§ 2502

Rate of tax

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter A — Determination of Tax Liability

§ 2503

Taxable gifts

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter A — Determination of Tax Liability

§ 2504

Taxable gifts for preceding calendar periods

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter A — Determination of Tax Liability

§ 2505

Unified credit against gift tax

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter A — Determination of Tax Liability

§ 2511

Transfers in general

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2512

Valuation of gifts

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2513

Gift by husband or wife to third party

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2514

Powers of appointment

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2515

Treatment of generation-skipping transfer tax

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2516

Certain property settlements

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2518

Disclaimers

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2519

Dispositions of certain life estates

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter B — Transfers

§ 2522

Charitable and similar gifts

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter C — Deductions

§ 2523

Gift to spouse

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter C — Deductions

§ 2524

Extent of deductions

Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter C — Deductions

§ 25A

American Opportunity and Lifetime Learning credits

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 25B

Elective deferrals and IRA contributions by certain individuals

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 25C

Energy efficient home improvement credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 25D

Residential clean energy credit

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 25E

Previously-owned clean vehicles

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 25F

Qualified elementary and secondary education scholarships

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 26

Limitation based on tax liability; definition of tax liability

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits

§ 2601

Tax imposed

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter A — Tax Imposed

§ 2602

Amount of tax

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter A — Tax Imposed

§ 2603

Liability for tax

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter A — Tax Imposed

§ 261

General rule for disallowance of deductions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2611

Generation-skipping transfer defined

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter B — Generation-Skipping Transfers

§ 2612

Taxable termination; taxable distribution; direct skip

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter B — Generation-Skipping Transfers

§ 2613

Skip person and non-skip person defined

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter B — Generation-Skipping Transfers

§ 262

Personal, living, and family expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2621

Taxable amount in case of taxable distribution

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter C — Taxable Amount

§ 2622

Taxable amount in case of taxable termination

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter C — Taxable Amount

§ 2623

Taxable amount in case of direct skip

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter C — Taxable Amount

§ 2624

Valuation

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter C — Taxable Amount

§ 263

Capital expenditures

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2631

GST exemption

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter D — GST Exemption

§ 2632

Special rules for allocation of GST exemption

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter D — GST Exemption

§ 263A

Capitalization and inclusion in inventory costs of certain expenses

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 264

Certain amounts paid in connection with insurance contracts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2641

Applicable rate

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter E — Applicable Rate; Inclusion Ratio

§ 2642

Inclusion ratio

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter E — Applicable Rate; Inclusion Ratio

§ 265

Expenses and interest relating to tax-exempt income

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2651

Generation assignment

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter F — Other Definitions and Special Rules

§ 2652

Other definitions

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter F — Other Definitions and Special Rules

§ 2653

Taxation of multiple skips

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter F — Other Definitions and Special Rules

§ 2654

Special rules

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter F — Other Definitions and Special Rules

§ 266

Carrying charges

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 2661

Administration

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter G — Administration

§ 2662

Return requirements

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter G — Administration

§ 2663

Regulations

Subtitle B — Estate and Gift Taxes › CHAPTER 13 — TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter G — Administration

§ 267

Losses, expenses, and interest with respect to transactions between related taxpayers

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 267A

Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 268

Sale of land with unharvested crop

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 269

Acquisitions made to evade or avoid income tax

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 269A

Personal service corporations formed or availed of to avoid or evade income tax

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE

§ 269B

Stapled entities

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE