PRIA, Government Policy, Made Personal

§ 3506

Individuals providing companion sitting placement services

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

§ 3508

Treatment of real estate agents and direct sellers

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

§ 3509

Determination of employer’s liability for certain employment taxes

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

§ 351

Transfer to corporation controlled by transferor

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart A — Corporate Organizations

§ 3510

Coordination of collection of domestic service employment taxes with collection of income taxes

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

§ 3511

Certified professional employer organizations

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

§ 3512

Treatment of certain persons as employers with respect to motion picture projects

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

§ 354

Exchanges of stock and securities in certain reorganizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart B — Effects on Shareholders and Security Holders

§ 355

Distribution of stock and securities of a controlled corporation

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart B — Effects on Shareholders and Security Holders

§ 356

Receipt of additional consideration

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart B — Effects on Shareholders and Security Holders

§ 357

Assumption of liability

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart B — Effects on Shareholders and Security Holders

§ 358

Basis to distributees

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart B — Effects on Shareholders and Security Holders

§ 36

First-time homebuyer credit

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

§ 361

Nonrecognition of gain or loss to corporations; treatment of distributions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart C — Effects on Corporations

§ 362

Basis to corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart C — Effects on Corporations

§ 367

Foreign corporations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart D — Special Rule; Definitions

§ 368

Definitions relating to corporate reorganizations

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS › Subpart D — Special Rule; Definitions

§ 36B

Refundable credit for coverage under a qualified health plan

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

§ 37

Overpayments of tax

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

§ 38

General business credit

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

§ 381

Carryovers in certain corporate acquisitions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART V — CARRYOVERS

§ 382

Limitation on net operating loss carryforwards and certain built-in losses following ownership change

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART V — CARRYOVERS

§ 383

Special limitations on certain excess credits, etc.

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART V — CARRYOVERS

§ 384

Limitation on use of preacquisition losses to offset built-in gains

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART V — CARRYOVERS

§ 385

Treatment of certain interests in corporations as stock or indebtedness

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter C — Corporate Distributions and Adjustments › PART VI — TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

§ 39

Carryback and carryforward of unused credits

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

§ 40

Alcohol, etc., used as fuel

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

§ 401

Qualified pension, profit-sharing, and stock bonus plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 402

Taxability of beneficiary of employees’ trust

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 402A

Optional treatment of elective deferrals as Roth contributions

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 403

Taxation of employee annuities

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › 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 A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 4041

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter B — Special Fuels

§ 4042

Tax on fuel used in commercial transportation on inland waterways

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter B — Special Fuels

§ 4043

Surtax on fuel used in aircraft part of a fractional ownership program

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter B — Special Fuels

§ 404A

Deduction for certain foreign deferred compensation plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 4051

Imposition of tax on heavy trucks and trailers sold at retail

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter C — Heavy Trucks and Trailers

§ 4052

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter C — Heavy Trucks and Trailers

§ 4053

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 31 — RETAIL EXCISE TAXES › Subchapter C — Heavy Trucks and Trailers

§ 406

Employees of foreign affiliates covered by section 3121(l) agreements

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 4064

Gas guzzler tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART I — GAS GUZZLERS

§ 407

Certain employees of domestic subsidiaries engaged in business outside the United States

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 4071

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART II — TIRES

§ 4072

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART II — TIRES

§ 4073

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART II — TIRES

§ 408

Individual retirement accounts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 4081

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart A — Motor and Aviation Fuels

§ 4082

Exemptions for diesel fuel and kerosene

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart A — Motor and Aviation Fuels

§ 4083

Definitions; special rule; administrative authority

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart A — Motor and Aviation Fuels

§ 4084

Cross references

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart A — Motor and Aviation Fuels

§ 408A

Roth IRAs

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 409

Qualifications for tax credit employee stock ownership plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 409A

Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart A — General Rule

§ 40A

Biodiesel and renewable diesel used as fuel

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

§ 40B

Sustainable aviation fuel credit

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

§ 41

Credit for increasing research activities

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

§ 410

Minimum participation standards

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 4101

Registration and bond

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart B — Special Provisions Applicable to Fuels Tax

§ 4102

Inspection of records by local officers

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart B — Special Provisions Applicable to Fuels Tax

§ 4103

Certain additional persons liable for tax where willful failure to pay

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart B — Special Provisions Applicable to Fuels Tax

§ 4104

Information reporting for persons claiming certain tax benefits

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart B — Special Provisions Applicable to Fuels Tax

§ 4105

Two-party exchanges

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter A — Automotive and Related Items › PART III — PETROLEUM PRODUCTS › Subpart B — Special Provisions Applicable to Fuels Tax

§ 411

Minimum vesting standards

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 412

Minimum funding standards

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 4121

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter B — Coal

§ 413

Collectively bargained plans, etc.

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 4131

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter C — Certain Vaccines

§ 4132

Definitions and special rules

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter C — Certain Vaccines

§ 414

Definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 414A

Requirements related to automatic enrollment

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 415

Limitations on benefits and contribution under qualified plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 416

Special rules for top-heavy plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 4161

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter D — Recreational Equipment › PART I — SPORTING GOODS

§ 4162

Definitions; treatment of certain resales

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter D — Recreational Equipment › PART I — SPORTING GOODS

§ 417

Definitions and special rules for purposes of minimum survivor annuity requirements

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart B — Special Rules

§ 4181

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter D — Recreational Equipment › PART III — FIREARMS

§ 4182

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter D — Recreational Equipment › PART III — FIREARMS

§ 418E

Insolvent plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart C — Insolvent Plans

§ 419

Treatment of funded welfare benefit plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart D — Treatment of Welfare Benefit Funds

§ 419A

Qualified asset account; limitation on additions to account

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart D — Treatment of Welfare Benefit Funds

§ 42

Low-income housing credit

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

§ 420

Transfers of excess pension assets to retiree health accounts

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. › Subpart E — Treatment of Transfers to Retiree Health Accounts

§ 421

General rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART II — CERTAIN STOCK OPTIONS

§ 4216

Definition of price

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter F — Special Provisions Applicable to Manufacturers Tax

§ 4217

Leases

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter F — Special Provisions Applicable to Manufacturers Tax

§ 4218

Use by manufacturer or importer considered sale

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter F — Special Provisions Applicable to Manufacturers Tax

§ 4219

Application of tax in case of sales by other than manufacturer or importer

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter F — Special Provisions Applicable to Manufacturers Tax

§ 422

Incentive stock options

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART II — CERTAIN STOCK OPTIONS

§ 4221

Certain tax-free sales

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc.

§ 4222

Registration

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc.

§ 4223

Special rules relating to further manufacture

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc.

§ 4225

Exemption of articles manufactured or produced by Indians

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc.

§ 4227

Cross reference

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter G — Exemptions, Registration, Etc.

§ 423

Employee stock purchase plans

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART II — CERTAIN STOCK OPTIONS

§ 424

Definitions and special rules

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter D — Deferred Compensation, Etc. › PART II — CERTAIN STOCK OPTIONS

§ 4251

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter B — Communications

§ 4252

Definitions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter B — Communications

§ 4253

Exemptions

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter B — Communications

§ 4254

Computation of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter B — Communications

§ 4261

Imposition of tax

Subtitle D — Miscellaneous Excise Taxes › CHAPTER 33 — FACILITIES AND SERVICES › Subchapter C — Transportation by Air › PART I — PERSONS

Individuals providing companion sitting placement services

Treatment of real estate agents and direct­ sellers

Determination of employer’s liability for certain employment taxes

Transfer to corporation controlled by transferor

Coordination of collection of domestic service employment taxes with collection of income taxes

Certified professional employer organizations

Treatment of certain persons as employers with respect to motion picture projects

Exchanges of stock and securities in certain reorganizations

Distribution of stock and securities of a controlled corporation

Receipt of additional consideration

Assumption of liability

Basis to distributees

First-time homebuyer credit

Nonrecognition of gain or loss to corporations; treatment of distributions

Basis to corporations

Foreign corporations

Definitions relating to corporate reorganizations

Refundable credit for coverage under a qualified health plan

Overpayments of tax

General business credit

Carryovers in certain corporate acquisitions

Limitation on net operating loss carryforwards and certain built-in losses following ownership change

Special limitations on certain excess credits, etc.

Limitation on use of preacquisition losses to offset built-in gains

Treatment of certain interests in corporations as stock or indebtedness

Carryback and carryforward of unused credits

Alcohol, etc., used as fuel

Qualified pension, profit-sharing, and stock bonus plans

Taxability of beneficiary of employees’ trust

Optional treatment of elective deferrals as Roth contributions

Taxation of employee annuities

Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Imposition of tax

Tax on fuel used in commercial transportation on inland waterways

Surtax on fuel used in aircraft part of a fractional ownership program

Deduction for certain foreign deferred compensation plans

Imposition of tax on heavy trucks and trailers sold at retail

Definitions and special rules

Exemptions

Employees of foreign affiliates covered by section 3121(l) agreements

Gas guzzler tax

Certain employees of domestic subsidiaries engaged in business outside the United States

Imposition of tax

Definitions

Exemptions

Individual retirement accounts

Imposition of tax

Exemptions for diesel fuel and kerosene

Definitions; special rule; administrative authority

Cross references

Roth IRAs

Qualifications for tax credit employee stock ownership plans

Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans

Biodiesel and renewable diesel used as fuel

Sustainable aviation fuel credit

Credit for increasing research activities

Minimum participation standards

Registration and bond

Inspection of records by local officers

Certain additional persons liable for tax where willful failure to pay

Information reporting for persons claiming certain tax benefits

Two-party exchanges

Minimum vesting standards

Minimum funding standards

Imposition of tax

Collectively bargained plans, etc.

Imposition of tax

Definitions and special rules

Definitions and special rules

Requirements related to automatic enrollment

Limitations on benefits and contribution under qualified plans

Special rules for top-heavy plans

Imposition of tax

Definitions; treatment of certain resales

Definitions and special rules for purposes of minimum survivor annuity requirements

Imposition of tax

Exemptions

Insolvent plans

Treatment of funded welfare benefit plans

Qualified asset account; limitation on additions to account

Treatment of real estate agents and direct sellers

Treatment of real estate agents and direct sellers