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.

• § 871 — Tax on nonresident alien individuals
• § 872 — Gross income
• § 873 — Deductions
• § 874 — Allowance of deductions and credits
• § 875 — Partnerships; beneficiaries of estates and trusts
• § 876 — Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
• § 877 — Expatriation to avoid tax
• § 877A — Tax responsibilities of expatriation
• § 878 — Foreign educational, charitable, and certain other exempt organizations
• § 879 — Tax treatment of certain community income in the case of nonresident alien individuals
• § 88 — Certain amounts with respect to nuclear decommissioning costs
• § 881 — Tax on income of foreign corporations not connected with United States business
• § 882 — Tax on income of foreign corporations connected with United States business
• § 883 — Exclusions from gross income
• § 884 — Branch profits tax
• § 885 — Cross references
• § 887 — Imposition of tax on gross transportation income of nonresident aliens and foreign corporations
• § 89 — Repealed. Pub. L. 101–140, title II, § 202(a) , Nov. 8, 1989 , 103 Stat. 830 ]
• § 891 — Doubling of rates of tax on citizens and corporations of certain foreign countries
• § 892 — Income of foreign governments and of international organizations
• § 893 — Compensation of employees of foreign governments or international organizations
• § 894 — Income affected by treaty
• § 895 — Income derived by a foreign central bank of issue from obligations of the United States or from bank deposits
• § 896 — Adjustment of tax on nationals, residents, and corporations of certain foreign countries
• § 897 — Disposition of investment in United States real property
• § 898 — Taxable year of certain foreign corporations
• § 90 — Illegal Federal irrigation subsidies
• § 9001 — Short title
• § 9002 — Definitions
• § 9003 — Condition for eligibility for payments
• § 9004 — Entitlement of eligible candidates to payments
• § 9005 — Certification by Commission
• § 9006 — Payments to eligible candidates
• § 9007 — Examinations and audits; repayments
• § 9008 — Payments for presidential nominating conventions
• § 9009 — Reports to Congress; regulations
• § 901 — Taxes of foreign countries and of possessions of United States
• § 9010 — Participation by Commission in judicial proceedings
• § 9011 — Judicial review
• § 9012 — Criminal penalties
• § 9013 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8) , Mar. 23, 2018 , 132 Stat. 1212 ]
• § 902 — Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]
• § 903 — Credit for taxes in lieu of income, etc., taxes
• § 9031 — Short title
• § 9032 — Definitions
• § 9033 — Eligibility for payments
• § 9034 — Entitlement of eligible candidates to payments
• § 9035 — Qualified campaign expense limitations
• § 9036 — Certification by Commission
• § 9037 — Payments to eligible candidates
• § 9038 — Examinations and audits; repayments
• § 9039 — Reports to Congress; regulations
• § 904 — Limitation on credit
• § 9040 — Participation by Commission in judicial proceedings
• § 9041 — Judicial review
• § 9042 — Criminal penalties
• § 905 — Applicable rules
• § 906 — Nonresident alien individuals and foreign corporations
• § 907 — Special rules in case of foreign oil and gas income
• § 908 — Reduction of credit for participation in or cooperation with an international boycott
• § 909 — Suspension of taxes and credits until related income taken into account
• § 91 — Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
• § 911 — Citizens or residents of the United States living abroad
• § 912 — Exemption for certain allowances
• § 913 — Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]
• § 921 to 927 — Repealed. Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ]
• § 931 — Income from sources within Guam, American Samoa, or the Northern Mariana Islands
• § 932 — Coordination of United States and Virgin Islands income taxes
• § 933 — Income from sources within Puerto Rico
• § 934 — Limitation on reduction in income tax liability incurred to the Virgin Islands
• § 934A — Repealed. Pub. L. 99–514, title XII, § 1275(c)(3) , Oct. 22, 1986 , 100 Stat. 2599 ]
• § 935 — Repealed. Pub. L. 99–514, title XII, § 1272(d)(2) , Oct. 22, 1986 , 100 Stat. 2594 ]
• § 936 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(C) , Mar. 23, 2018 , 132 Stat. 1206 ]
• § 937 — Residence and source rules involving possessions
• § 941 to 943 — Repealed. Pub. L. 108–357, title I, § 101(b)(1) , Oct. 22, 2004 , 118 Stat. 1423 ]
• § 9500 — Short title
• § 9501 — Black Lung Disability Trust Fund
• § 9502 — Airport and Airway Trust Fund
• § 9503 — Highway Trust Fund
• § 9504 — Sport Fish Restoration and Boating Trust Fund
• § 9505 — Harbor Maintenance Trust Fund
• § 9506 — Inland Waterways Trust Fund
• § 9507 — Hazardous Substance Superfund
• § 9508 — Leaking Underground Storage Tank Trust Fund
• § 9509 — Oil Spill Liability Trust Fund
• § 951 — Amounts included in gross income of United States shareholders
• § 9510 — Vaccine Injury Compensation Trust Fund
• § 9511 — Patient-Centered Outcomes Research Trust Fund
• § 951A — Net CFC tested income included in gross income of United States shareholders
• § 951B — Amounts included in gross income of foreign controlled United States shareholders
• § 952 — Subpart F income defined
• § 953 — Insurance income
• § 954 — Foreign base company income
• § 955 — Repealed. Pub. L. 115–97, title I, § 14212(a) , Dec. 22, 2017 , 131 Stat. 2217 ]
• § 956 — Investment of earnings in United States property
• § 956A — Repealed. Pub. L. 104–188, title I, § 1501(a)(2) , Aug. 20, 1996 , 110 Stat. 1825 ]
• § 957 — Controlled foreign corporations; United States persons
• § 958 — Rules for determining stock ownership
• § 959 — Exclusion from gross income of previously taxed earnings and profits
• § 960 — Deemed paid credit for subpart F inclusions
• § 9601 — Transfer of amounts
• § 9602 — Management of Trust Funds
• § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• § 962 — Election by individuals to be subject to tax at corporate rates
• § 963 — Repealed. Pub. L. 94–12, title VI, § 602(a)(1) , Mar. 29, 1975 , 89 Stat. 58 ]
• § 964 — Miscellaneous provisions
• § 965 — Treatment of deferred foreign income upon transition to participation exemption system of taxation
• § 970 — Reduction of subpart F income of export trade corporations
• § 9701 — Definitions of general applicability
• § 9702 — Establishment of the United Mine Workers of America Combined Benefit Fund
• § 9703 — Plan benefits
• § 9704 — Liability of assigned operators
• § 9705 — Transfers
• § 9706 — Assignment of eligible beneficiaries
• § 9707 — Failure to pay premium
• § 9708 — Effect on pending claims or obligations
• § 971 — Definitions
• § 9711 — Continued obligations of individual employer plans
• § 9712 — Establishment and coverage of 1992 UMWA Benefit Plan
• § 972 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(120) , Oct. 4, 1976 , 90 Stat. 1784 ]
• § 9721 — Civil enforcement
• § 9722 — Sham transactions
• § 9801 — Increased portability through limitation on preexisting condition exclusions
• § 9802 — Prohibiting discrimination against individual participants and beneficiaries based on health status
• § 9803 — Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements
• § 9804 — Renumbered § 9831]
• § 9805 — Renumbered § 9832]
• § 9806 — Renumbered § 9833]
• § 981 — Repealed. Pub. L. 94–455, title X, § 1012(b)(2) , Oct. 4, 1976 , 90 Stat. 1614 ]
• § 9811 — Standards relating to benefits for mothers and newborns
• § 9812 — Parity in mental health and substance use disorder benefits
• § 9813 — Coverage of dependent students on medically necessary leave of absence
• § 9815 — Additional market reforms
• § 9816 — Preventing surprise medical bills
• § 9817 — Ending surprise air ambulance bills
• § 9818 — Continuity of care
• § 9819 — Maintenance of price comparison tool
• § 982 — Admissibility of documentation maintained in foreign countries
• § 9820 — Protecting patients and improving the accuracy of provider directory information
• § 9822 — Other patient protections
• § 9823 — Air ambulance report requirements
• § 9824 — Increasing transparency by removing gag clauses on price and quality information
• § 9825 — Reporting on pharmacy benefits and drug costs
• § 9826 — Oversight of entities that provide pharmacy benefit management services
• § 9831 — General exceptions
• § 9832 — Definitions
• § 9833 — Regulations
• § 9834 — Enforcement
• § 985 — Functional currency
• § 986 — Determination of foreign taxes and foreign corporation’s earnings and profits
• § 987 — Branch transactions
• § 988 — Treatment of certain foreign currency transactions
• § 989 — Other definitions and special rules
• § 991 — Taxation of a domestic international sales corporation
• § 992 — Requirements of a domestic international sales corporation
• § 993 — Definitions and special rules
• § 994 — Inter-company pricing rules
• § 995 — Taxation of DISC income to shareholders
• § 996 — Rules for allocation in the case of distributions and losses
• § 997 — Special subchapter C rules
• § 999 — Reports by taxpayers; determinations