Title 26
1,899 sections in this title — page 5 of 19.
§ 27
Taxes of foreign countries and possessions of the United States
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart B— Other Credits
§ 2701
Special valuation rules in case of transfers of certain interests in corporations or partnerships
Subtitle Subtitle B— Estate and Gift Taxes › Chapter 14— SPECIAL VALUATION RULES
§ 2702
Special valuation rules in case of transfers of interests in trusts
Subtitle Subtitle B— Estate and Gift Taxes › Chapter 14— SPECIAL VALUATION RULES
§ 2703
Certain rights and restrictions disregarded
Subtitle Subtitle B— Estate and Gift Taxes › Chapter 14— SPECIAL VALUATION RULES
§ 2704
Treatment of certain lapsing rights and restrictions
Subtitle Subtitle B— Estate and Gift Taxes › Chapter 14— SPECIAL VALUATION RULES
§ 271
Debts owed by political parties, etc.
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 272
Disposal of coal or domestic iron ore
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 273
Holders of life or terminable interest
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 274
Disallowance of certain entertainment, etc., expenses
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 275
Certain taxes
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 276
Certain indirect contributions to political parties
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 277
Deductions incurred by certain membership organizations in transactions with members
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 279
Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 2801
Imposition of tax
Subtitle Subtitle B— Estate and Gift Taxes › Chapter 15— GIFTS AND BEQUESTS FROM EXPATRIATES
§ 280A
Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280B
Demolition of structures
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280C
Certain expenses for which credits are allowable
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280E
Expenditures in connection with the illegal sale of drugs
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280F
Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280G
Golden parachute payments
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 280H
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE
§ 281
Terminal railroad corporations and their shareholders
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part X— TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
§ 291
Special rules relating to corporate preference items
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part XI— SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
§ 3
Tax tables for individuals
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part I— TAX ON INDIVIDUALS
§ 301
Distributions of property
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 302
Distributions in redemption of stock
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 303
Distributions in redemption of stock to pay death taxes
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 304
Redemption through use of related corporations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 305
Distributions of stock and stock rights
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 306
Dispositions of certain stock
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 307
Basis of stock and stock rights acquired in distributions
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart A— Effects on Recipients
§ 30B
Alternative motor vehicle credit
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart B— Other Credits
§ 30C
Alternative fuel vehicle refueling property credit
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart B— Other Credits
§ 30D
Clean vehicle credit
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart B— Other Credits
§ 31
Tax withheld on wages
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart C— Refundable Credits
§ 3101
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter A— Tax on Employees
§ 3102
Deduction of tax from wages
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter A— Tax on Employees
§ 311
Taxability of corporation on distribution
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart B— Effects on Corporation
§ 3111
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter B— Tax on Employers
§ 3112
Instrumentalities of the United States
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter B— Tax on Employers
§ 312
Effect on earnings and profits
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart B— Effects on Corporation
§ 3121
Definitions
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3122
Federal service
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3123
Deductions as constructive payments
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3124
Estimate of revenue reduction
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3125
Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3126
Return and payment by governmental employer
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3127
Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3128
Short title
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C— General Provisions
§ 3131
Credit for paid sick leave
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits
§ 3132
Payroll credit for paid family leave
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits
§ 3133
Special rule related to tax on employers
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits
§ 3134
Employee retention credit for employers subject to closure due to COVID–19
Subtitle Subtitle C— Employment Taxes › Chapter 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits
§ 316
Dividend defined
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart C— Definitions; Constructive Ownership of Stock
§ 317
Other definitions
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart C— Definitions; Constructive Ownership of Stock
§ 318
Constructive ownership of stock
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part I— DISTRIBUTIONS BY CORPORATIONS › Subpart C— Definitions; Constructive Ownership of Stock
§ 32
Earned income
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart C— Refundable Credits
§ 3201
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter A— Tax on Employees
§ 3202
Deduction of tax from compensation
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter A— Tax on Employees
§ 3211
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter B— Tax on Employee Representatives
§ 3212
Determination of compensation
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter B— Tax on Employee Representatives
§ 3221
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter C— Tax on Employers
§ 3231
Definitions
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter D— General Provisions
§ 3232
Court jurisdiction
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter D— General Provisions
§ 3233
Short title
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter D— General Provisions
§ 3241
Determination of tier 2 tax rate based on average account benefits ratio
Subtitle Subtitle C— Employment Taxes › Chapter 22— RAILROAD RETIREMENT TAX ACT › Subchapter E— Tier 2 Tax Rate Determination
§ 33
Tax withheld at source on nonresident aliens and foreign corporations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart C— Refundable Credits
§ 3301
Rate of tax
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3302
Credits against tax
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3303
Conditions of additional credit allowance
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3304
Approval of State laws
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3305
Applicability of State law
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3306
Definitions
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3307
Deductions as constructive payments
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3308
Instrumentalities of the United States
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3309
State law coverage of services performed for nonprofit organizations or governmental entities
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 331
Gain or loss to shareholder in corporate liquidations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart A— Effects on Recipients
§ 3310
Judicial review
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 3311
Short title
Subtitle Subtitle C— Employment Taxes › Chapter 23— FEDERAL UNEMPLOYMENT TAX ACT
§ 332
Complete liquidations of subsidiaries
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart A— Effects on Recipients
§ 3321
Imposition of tax
Subtitle Subtitle C— Employment Taxes › Chapter 23A— RAILROAD UNEMPLOYMENT REPAYMENT TAX
§ 3322
Definitions
Subtitle Subtitle C— Employment Taxes › Chapter 23A— RAILROAD UNEMPLOYMENT REPAYMENT TAX
§ 334
Basis of property received in liquidations
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart A— Effects on Recipients
§ 336
Gain or loss recognized on property distributed in complete liquidation
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart B— Effects on Corporation
§ 337
Nonrecognition for property distributed to parent in complete liquidation of subsidiary
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart B— Effects on Corporation
§ 338
Certain stock purchases treated as asset acquisitions
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart B— Effects on Corporation
§ 34
Certain uses of gasoline and special fuels
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart C— Refundable Credits
§ 3401
Definitions
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3402
Income tax collected at source
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3403
Liability for tax
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3404
Return and payment by governmental employer
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3405
Special rules for pensions, annuities, and certain other deferred income
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3406
Backup withholding
Subtitle Subtitle C— Employment Taxes › Chapter 24— COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 346
Definition and special rule
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments › Part II— CORPORATE LIQUIDATIONS › Subpart D— Definition and Special Rule
§ 35
Health insurance costs of eligible individuals
Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability › Part IV— CREDITS AGAINST TAX › Subpart C— Refundable Credits
§ 3501
Collection and payment of taxes
Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3502
Nondeductibility of taxes in computing taxable income
Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3503
Erroneous payments
Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3504
Acts to be performed by agents
Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
§ 3505
Liability of third parties paying or providing for wages
Subtitle Subtitle C— Employment Taxes › Chapter 25— GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES