Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Servicehello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Policy Risk Index
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution
Aliens

Knowledge

Search Polipedia
Daily Briefings
Calculators
Policy Risk Index
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Title 26, Internal Revenue Code | U.S. Code | PRIA

™

Your Policy Risk Impact Agent

U.S. Code·Title 26

Title 26

Internal Revenue Code

1,899 sections in this title, page 5 of 19.

§ 27

Taxes of foreign countries and possessions of the United States

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 B — Estate and Gift Taxes › CHAPTER 14 — SPECIAL VALUATION RULES

§ 2702

Special valuation rules in case of transfers of interests in trusts

Subtitle B — Estate and Gift Taxes › CHAPTER 14 — SPECIAL VALUATION RULES

§ 2703

Certain rights and restrictions disregarded

Subtitle B — Estate and Gift Taxes › CHAPTER 14 — SPECIAL VALUATION RULES

§ 2704

Treatment of certain lapsing rights and restrictions

Subtitle B — Estate and Gift Taxes › CHAPTER 14 — SPECIAL VALUATION RULES

§ 271

Debts owed by political parties, etc.

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

§ 275

Certain taxes

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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter A — Tax on Employees

§ 3102

Deduction of tax from wages

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter A — Tax on Employees

§ 311

Taxability of corporation on distribution

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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter B — Tax on Employers

§ 3112

Instrumentalities of the United States

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter B — Tax on Employers

§ 312

Effect on earnings and profits

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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3122

Federal service

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3123

Deductions as constructive payments

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3124

Estimate of revenue reduction

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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3126

Return and payment by governmental employer

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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3128

Short title

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter C — General Provisions

§ 3131

Credit for paid sick leave

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D — Credits

§ 3132

Payroll credit for paid family leave

Subtitle C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D — Credits

§ 3133

Special rule related to tax on employers

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 C — Employment Taxes › CHAPTER 21 — FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D — Credits

§ 316

Dividend defined

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 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 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 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 C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter A — Tax on Employees

§ 3202

Deduction of tax from compensation

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter A — Tax on Employees

§ 3211

Rate of tax

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter B — Tax on Employee Representatives

§ 3212

Determination of compensation

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter B — Tax on Employee Representatives

§ 3221

Rate of tax

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter C — Tax on Employers

§ 3231

Definitions

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter D — General Provisions

§ 3232

Court jurisdiction

Subtitle C — Employment Taxes › CHAPTER 22 — RAILROAD RETIREMENT TAX ACT › Subchapter D — General Provisions

§ 3233

Short title

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 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 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 C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3302

Credits against tax

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3303

Conditions of additional credit allowance

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3304

Approval of State laws

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3305

Applicability of State law

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3306

Definitions

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3307

Deductions as constructive payments

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3308

Instrumentalities of the United States

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3309

State law coverage of services performed for nonprofit organizations or governmental entities

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 331

Gain or loss to shareholder in corporate liquidations

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 C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 3311

Short title

Subtitle C — Employment Taxes › CHAPTER 23 — FEDERAL UNEMPLOYMENT TAX ACT

§ 332

Complete liquidations of subsidiaries

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 C — Employment Taxes › CHAPTER 23A — RAILROAD UNEMPLOYMENT REPAYMENT TAX

§ 3322

Definitions

Subtitle C — Employment Taxes › CHAPTER 23A — RAILROAD UNEMPLOYMENT REPAYMENT TAX

§ 334

Basis of property received in liquidations

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 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 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 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 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 C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 3402

Income tax collected at source

Subtitle C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 3403

Liability for tax

Subtitle C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 3404

Return and payment by governmental employer

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 C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 3406

Backup withholding

Subtitle C — Employment Taxes › CHAPTER 24 — COLLECTION OF INCOME TAX AT SOURCE ON WAGES

§ 346

Definition and special rule

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 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 C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

§ 3502

Nondeductibility of taxes in computing taxable income

Subtitle C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

§ 3503

Erroneous payments

Subtitle C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

§ 3504

Acts to be performed by agents

Subtitle C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

§ 3505

Liability of third parties paying or providing for wages

Subtitle C — Employment Taxes › CHAPTER 25 — GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

← PreviousPage 5 of 19Next →