Federal

Title 26 — Internal Revenue Code

2,161 sections, each with the official text and a plain-English explanation of what it means for you.

• § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
• § 7451 — Petitions
• § 7452 — Representation of parties
• § 7453 — Rules of practice, procedure, and evidence
• § 7454 — Burden of proof in fraud, foundation man­ager, and transferee cases
• § 7455 — Service of process
• § 7456 — Administration of oaths and procurement of testimony
• § 7457 — Witness fees
• § 7458 — Hearings
• § 7459 — Reports and decisions
• § 7460 — Provisions of special application to divisions
• § 7461 — Publicity of proceedings
• § 7462 — Publication of reports
• § 7463 — Disputes involving $50,000 or less
• § 7464 — Intervention by trustee of debtor’s estate
• § 7465 — Provisions of special application to transferees
• § 7466 — Judicial conduct and disability procedures
• § 7470 — Administration
• § 7470A — Judicial conference
• § 7471 — Employees
• § 7472 — Expenditures
• § 7473 — Disposition of fees
• § 7474 — Fee for transcript of record
• § 7475 — Practice fee
• § 7476 — Declaratory judgments relating to qualification of certain retirement plans
• § 7477 — Declaratory judgments relating to value of certain gifts
• § 7478 — Declaratory judgments relating to status of certain governmental obligations
• § 7479 — Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
• § 7481 — Date when Tax Court decision becomes final
• § 7482 — Courts of review
• § 7483 — Notice of appeal
• § 7484 — Change of incumbent in office
• § 7485 — Bond to stay assessment and collection
• § 7486 — Refund, credit, or abatement of amounts dis­allowed
• § 7487 — Cross references
• § 7491 — Burden of proof
• § 75 — Dealers in tax-exempt securities
• § 7501 — Liability for taxes withheld or collected
• § 7502 — Timely mailing treated as timely filing and paying
• § 7503 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
• § 7504 — Fractional parts of a dollar
• § 7505 — Sale of personal property acquired by the United States
• § 7506 — Administration of real estate acquired by the United States
• § 7507 — Exemption of insolvent banks from tax
• § 7508 — Time for performing certain acts postponed by reason of service in combat zone or contingency operation
• § 7508A — Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
• § 7509 — Expenditures incurred by the United States Postal Service
• § 751 — Unrealized receivables and inventory items
• § 7510 — Exemption from tax of domestic goods purchased for the United States
• § 7511 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 7512 — Separate accounting for certain collected taxes, etc.
• § 7513 — Reproduction of returns and other documents
• § 7514 — Authority to prescribe or modify seals
• § 7515 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(4) , Oct. 4, 1976 , 90 Stat. 1688 ]
• § 7516 — Supplying training and training aids on request
• § 7517 — Furnishing on request of statement explaining estate or gift valuation
• § 7518 — Tax incentives relating to merchant marine capital construction funds
• § 7519 — Required payments for entities electing not to have required taxable year
• § 752 — Treatment of certain liabilities
• § 7520 — Valuation tables
• § 7521 — Procedures involving taxpayer interviews
• § 7522 — Content of tax due, deficiency, and other notices
• § 7523 — Graphic presentation of major categories of Federal outlays and income
• § 7524 — Annual notice of tax delinquency
• § 7525 — Confidentiality privileges relating to taxpayer communications
• § 7526 — Low-income taxpayer clinics
• § 7526A — Return preparation programs for applicable taxpayers
• § 7527 — Advance payment of credit for health insurance costs of eligible individuals
• § 7527A — Advance payment of child tax credit
• § 7528 — Internal Revenue Service user fees
• § 7529 — Notification of suspected identity theft
• § 753 — Partner receiving income in respect of decedent
• § 7530 — Application of earned income tax credit to possessions of the United States
• § 754 — Manner of electing optional adjustment to basis of partnership property
• § 755 — Rules for allocation of basis
• § 76 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(14) , Oct. 4, 1976 , 90 Stat. 1765 ]
• § 7601 — Canvass of districts for taxable persons and objects
• § 7602 — Examination of books and witnesses
• § 7603 — Service of summons
• § 7604 — Enforcement of summons
• § 7605 — Time and place of examination
• § 7606 — Entry of premises for examination of taxable objects
• § 7607 — Repealed. Pub. L. 98–473, title II, § 320(b) , Oct. 12, 1984 , 98 Stat. 2056 , and Pub. L. 98–573, title II, § 213(b)(1) , Oct. 30, 1984 , 98 Stat. 2988 ]
• § 7608 — Authority of internal revenue enforcement officers
• § 7609 — Special procedures for third-party summonses
• § 761 — Terms defined
• § 7610 — Fees and costs for witnesses
• § 7611 — Restrictions on church tax inquiries and examinations
• § 7612 — Special procedures for summonses for computer software
• § 7613 — Cross references
• § 7621 — Internal revenue districts
• § 7622 — Authority to administer oaths and certify
• § 7623 — Expenses of detection of underpayments and fraud, etc.
• § 7624 — Reimbursement to State and local law enforcement agencies
• § 7641 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54) , Oct. 4, 1976 , 90 Stat. 1832 ]
• § 7651 — Administration and collection of taxes in possessions
• § 7652 — Shipments to the United States
• § 7653 — Shipments from the United States
• § 7654 — Coordination of United States and certain possession individual income taxes
• § 7655 — Cross references
• § 77 — Commodity credit loans
• § 7701 — Definitions
• § 7702 — Life insurance contract defined
• § 7702A — Modified endowment contract defined
• § 7702B — Treatment of qualified long-term care insurance
• § 7703 — Determination of marital status
• § 7704 — Certain publicly traded partnerships treated as corporations
• § 7705 — Certified professional employer organizations
• § 771 to 777 — Repealed. Pub. L. 114–74, title XI, § 1101(b)(1) , Nov. 2, 2015 , 129 Stat. 625 ]
• § 78 — Gross up for deemed paid foreign tax credit
• § 7801 — Authority of Department of the Treasury
• § 7802 — Internal Revenue Service Oversight Board
• § 7803 — Commissioner of Internal Revenue; other officials
• § 7804 — Other personnel
• § 7805 — Rules and regulations
• § 7806 — Construction of title
• § 7807 — Rules in effect upon enactment of this title
• § 7808 — Depositaries for collections
• § 7809 — Deposit of collections
• § 7810 — Revolving fund for redemption of real property
• § 7811 — Taxpayer Assistance Orders
• § 7812 — Streamlined critical pay authority for information technology positions
• § 7851 — Applicability of revenue laws
• § 7852 — Other applicable rules
• § 7871 — Indian tribal governments treated as States for certain purposes
• § 7872 — Treatment of loans with below-market interest rates
• § 7873 — Income derived by Indians from exercise of fishing rights
• § 7874 — Rules relating to expatriated entities and their foreign parents
• § 79 — Group-term life insurance purchased for employees
• § 80 — Restoration of value of certain securities
• § 8001 — Authorization
• § 8002 — Membership
• § 8003 — Election of chairman and vice chairman
• § 8004 — Appointment and compensation of staff
• § 8005 — Payment of expenses
• § 801 — Tax imposed
• § 8021 — Powers
• § 8022 — Duties
• § 8023 — Additional powers to obtain data
• § 803 — Life insurance gross income
• § 804 — Life insurance deductions
• § 805 — General deductions
• § 806 — Repealed. Pub. L. 115–97, title I, § 13512(a) , Dec. 22, 2017 , 131 Stat. 2142 ]
• § 807 — Rules for certain reserves
• § 808 — Policyholder dividends deduction
• § 809 — Repealed. Pub. L. 108–218, title II, § 205(a) , Apr. 10, 2004 , 118 Stat. 610 ]
• § 81 — Repealed. Pub. L. 100–203, title X, § 10201(b)(1) , Dec. 22, 1987 , 101 Stat. 1330–387 ]
• § 810 — Repealed. Pub. L. 115–97, title I, § 13511(b)(1) , Dec. 22, 2017 , 131 Stat. 2142 ]
• § 811 — Accounting provisions
• § 812 — Definition of company’s share and policyholder’s share
• § 813 — Repealed. Pub. L. 100–203, title X, § 10242(c)(1) , Dec. 22, 1987 , 101 Stat. 1330–423 ]
• § 814 — Contiguous country branches of domestic life insurance companies
• § 815 — Repealed. Pub. L. 115–97, title I, § 13514(a) , Dec. 22, 2017 , 131 Stat. 2143 ]
• § 816 — Life insurance company defined
• § 817 — Treatment of variable contracts
• § 817A — Special rules for modified guaranteed contracts
• § 818 — Other definitions and special rules
• § 82 — Reimbursement of moving expenses
• § 83 — Property transferred in connection with performance of services
• § 831 — Tax on insurance companies other than life insurance companies
• § 832 — Insurance company taxable income
• § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.
• § 834 — Determination of taxable investment income
• § 835 — Election by reciprocal
• § 84 — Transfer of appreciated property to political organizations
• § 841 — Credit for foreign taxes
• § 842 — Foreign companies carrying on insurance business
• § 843 — Annual accounting period
• § 844 — Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A) , Dec. 22, 2017 , 131 Stat. 2142 ]
• § 845 — Certain reinsurance agreements
• § 846 — Discounted unpaid losses defined
• § 847 — Repealed. Pub. L. 115–97, title I, § 13516(a) , Dec. 22, 2017 , 131 Stat. 2144 ]
• § 848 — Capitalization of certain policy acquisition expenses
• § 85 — Unemployment compensation
• § 851 — Definition of regulated investment company
• § 852 — Taxation of regulated investment companies and their shareholders
• § 853 — Foreign tax credit allowed to shareholders
• § 853A — Credits from tax credit bonds allowed to shareholders
• § 854 — Limitations applicable to dividends received from regulated investment company
• § 855 — Dividends paid by regulated investment company after close of taxable year
• § 856 — Definition of real estate investment trust
• § 857 — Taxation of real estate investment trusts and their beneficiaries
• § 858 — Dividends paid by real estate investment trust after close of taxable year
• § 859 — Adoption of annual accounting period
• § 86 — Social security and tier 1 railroad retirement benefits
• § 860 — Deduction for deficiency dividends
• § 860A — Taxation of REMIC’s
• § 860B — Taxation of holders of regular interests
• § 860C — Taxation of residual interests
• § 860D — REMIC defined
• § 860E — Treatment of income in excess of daily accruals on residual interests
• § 860F — Other rules
• § 860G — Other definitions and special rules
• § 860H to 860L — Repealed. Pub. L. 108–357, title VIII, § 835(a) , Oct. 22, 2004 , 118 Stat. 1593 ]
• § 861 — Income from sources within the United States
• § 862 — Income from sources without the United States
• § 863 — Special rules for determining source
• § 864 — Definitions and special rules
• § 865 — Source rules for personal property sales
• § 87 — Alcohol and biodiesel fuels credits