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.

• § 1396 — Empowerment zone employment credit
• § 1397 — Other definitions and special rules
• § 1397A — Increase in expensing under section 179
• § 1397B — Nonrecognition of gain on rollover of empowerment zone investments
• § 1397C — Enterprise zone business defined
• § 1397D — Qualified zone property defined
• § 1397E — Repealed. Pub. L. 115–97, title I, § 13404(c)(1) , Dec. 22, 2017 , 131 Stat. 2138 ]
• § 1397F — Regulations
• § 1398 — Rules relating to individuals’ title 11 cases
• § 1399 — No separate taxable entities for partnerships, corporations, etc.
• § 139A — Federal subsidies for prescription drug plans
• § 139B — Benefits provided to volunteer firefighters and emergency medical responders
• § 139C — Certain disability-related first responder retirement payments
• § 139D — Indian health care benefits
• § 139E — Indian general welfare benefits
• § 139F — Certain amounts received by wrongfully incarcerated individuals
• § 139G — Assignments to Alaska Native Settlement Trusts
• § 139H — Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
• § 139I — Continuation coverage premium assistance
• § 139J — Certain contributions to Trump accounts
• § 139K — Scholarships for qualified elementary or secondary education expenses of eligible students
• § 139L — Interest on loans secured by rural or agricultural real property
• § 140 — Cross references to other Acts
• § 1400 to 1400C — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A) , Mar. 23, 2018 , 132 Stat. 1209 ]
• § 1400E to 1400J — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A) , Mar. 23, 2018 , 132 Stat. 1210 ]
• § 1400L to 1400U–3 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A) , Mar. 23, 2018 , 132 Stat. 1211 ]
• § 1400Z–1 — Designation
• § 1400Z–2 — Special rules for capital gains invested in opportunity zones
• § 1401 — Rate of tax
• § 1402 — Definitions
• § 1403 — Miscellaneous provisions
• § 141 — Private activity bond; qualified bond
• § 1411 — Imposition of tax
• § 142 — Exempt facility bond
• § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
• § 144 — Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
• § 1441 — Withholding of tax on nonresident aliens
• § 1442 — Withholding of tax on foreign corporations
• § 1443 — Foreign tax-exempt organizations
• § 1444 — Withholding on Virgin Islands source income
• § 1445 — Withholding of tax on dispositions of United States real property interests
• § 1446 — Withholding of tax on foreign partners’ share of effectively connected income
• § 145 — Qualified 501(c)(3) bond
• § 1451 — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A) , July 18, 1984 , 98 Stat. 844 ]
• § 146 — Volume cap
• § 1461 — Liability for withheld tax
• § 1462 — Withheld tax as credit to recipient of income
• § 1463 — Tax paid by recipient of income
• § 1464 — Refunds and credits with respect to withheld tax
• § 1465 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156) , Oct. 4, 1976 , 90 Stat. 1789 ]
• § 147 — Other requirements applicable to certain private activity bonds
• § 1471 — Withholdable payments to foreign financial institutions
• § 1472 — Withholdable payments to other foreign entities
• § 1473 — Definitions
• § 1474 — Special rules
• § 148 — Arbitrage
• § 149 — Bonds must be registered to be tax exempt; other requirements
• § 1491, 1492 — Repealed. Pub. L. 105–34, title XI, § 1131(a) , Aug. 5, 1997 , 111 Stat. 978 ]
• § 1493 — Repealed. Pub. L. 89–809, title I, § 103(l)(2) , Nov. 13, 1966 , 80 Stat. 1554 ]
• § 1494 — Repealed. Pub. L. 105–34, title XI, § 1131(a) , Aug. 5, 1997 , 111 Stat. 978 ]
• § 15 — Effect of changes
• § 150 — Definitions and special rules
• § 1501 — Privilege to file consolidated returns
• § 1502 — Regulations
• § 1503 — Computation and payment of tax
• § 1504 — Definitions
• § 1505 — Cross references
• § 151 — Allowance of deductions for personal exemptions
• § 152 — Dependent defined
• § 153 — Cross references
• § 1551 — Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A) , Dec. 22, 2017 , 131 Stat. 2098 ]
• § 1552 — Earnings and profits
• § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
• § 1562 — Repealed. Pub. L. 91–172, title IV, § 401(a)(2) , Dec. 30, 1969 , 83 Stat. 600 ]
• § 1563 — Definitions and special rules
• § 1564 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(38) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
• § 161 — Allowance of deductions
• § 162 — Trade or business expenses
• § 163 — Interest
• § 164 — Taxes
• § 165 — Losses
• § 166 — Bad debts
• § 167 — Depreciation
• § 168 — Accelerated cost recovery system
• § 169 — Amortization of pollution control facilities
• § 170 — Charitable, etc., contributions and gifts
• § 171 — Amortizable bond premium
• § 172 — Net operating loss deduction
• § 173 — Circulation expenditures
• § 174 — Amortization of research and experimental expenditures
• § 174A — Domestic research or experimental expenditures
• § 175 — Soil and water conservation expenditures; endangered species recovery expenditures
• § 176 — Payments with respect to employees of certain foreign corporations
• § 177 — Repealed. Pub. L. 99–514, title II, § 241(a) , Oct. 22, 1986 , 100 Stat. 2181 ]
• § 178 — Amortization of cost of acquiring a lease
• § 179 — Election to expense certain depreciable business assets
• § 179A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A) , Dec. 19, 2014 , 128 Stat. 4042 ]
• § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• § 179C — Election to expense certain refineries
• § 179D — Energy efficient commercial buildings deduction
• § 179E — Election to expense advanced mine safety equipment
• § 180 — Expenditures by farmers for fertilizer, etc.
• § 181 — Treatment of certain qualified productions
• § 182 — Repealed. Pub. L. 99–514, title IV, § 402(a) , Oct. 22, 1986 , 100 Stat. 2221 ]
• § 183 — Activities not engaged in for profit
• § 184 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(12) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
• § 185 — Repealed. Pub. L. 99–514, title II, § 242(a) , Oct. 22, 1986 , 100 Stat. 2181 ]
• § 186 — Recoveries of damages for antitrust violations, etc.
• § 187 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31) , Oct. 4, 1976 , 90 Stat. 1769 ]
• § 188 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(13) , Nov. 5, 1990 , 104 Stat. 1388–520 ]
• § 189 — Repealed. Pub. L. 99–514, title VIII, § 803(b)(1) , Oct. 22, 1986 , 100 Stat. 2355 ]
• § 190 — Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• § 191 — Repealed. Pub. L. 97–34, title II, § 212(d)(1) , Aug. 13, 1981 , 95 Stat. 239 ]
• § 192 — Contributions to black lung benefit trust
• § 193 — Tertiary injectants
• § 194 — Treatment of reforestation expenditures
• § 194A — Contributions to employer liability trusts
• § 195 — Start-up expenditures
• § 196 — Deduction for certain unused business credits
• § 197 — Amortization of goodwill and certain other intangibles
• § 198 — Expensing of environmental remediation costs
• § 198A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35) , Dec. 19, 2014 , 128 Stat. 4042 ]
• § 199 — Repealed. Pub. L. 115–97, title I, § 13305(a) , Dec. 22, 2017 , 131 Stat. 2126 ]
• § 199A — Qualified business income
• § 2 — Definitions and special rules
• § 2001 — Imposition and rate of tax
• § 2002 — Liability for payment
• § 2010 — Unified credit against estate tax
• § 2011 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i) , Dec. 19, 2014 , 128 Stat. 4051 ]
• § 2012 — Credit for gift tax
• § 2013 — Credit for tax on prior transfers
• § 2014 — Credit for foreign death taxes
• § 2015 — Credit for death taxes on remainders
• § 2016 — Recovery of taxes claimed as credit
• § 2031 — Definition of gross estate
• § 2032 — Alternate valuation
• § 2032A — Valuation of certain farm, etc., real property
• § 2033 — Property in which the decedent had an interest
• § 2033A — Renumbered § 2057]
• § 2034 — Dower or curtesy interests
• § 2035 — Adjustments for certain gifts made within 3 years of decedent’s death
• § 2036 — Transfers with retained life estate
• § 2037 — Transfers taking effect at death
• § 2038 — Revocable transfers
• § 2039 — Annuities
• § 2040 — Joint interests
• § 2041 — Powers of appointment
• § 2042 — Proceeds of life insurance
• § 2043 — Transfers for insufficient consideration
• § 2044 — Certain property for which marital deduction was previously allowed
• § 2045 — Prior interests
• § 2046 — Disclaimers
• § 2051 — Definition of taxable estate
• § 2052 — Repealed. Pub. L. 94–455, title XX, § 2001(a)(4) , Oct. 4, 1976 , 90 Stat. 1848 ]
• § 2053 — Expenses, indebtedness, and taxes
• § 2054 — Losses
• § 2055 — Transfers for public, charitable, and religious uses
• § 2056 — Bequests, etc., to surviving spouse
• § 2056A — Qualified domestic trust
• § 2057 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A) , Dec. 19, 2014 , 128 Stat. 4051 ]
• § 2058 — State death taxes
• § 21 — Expenses for household and dependent care services necessary for gainful employment
• § 2101 — Tax imposed
• § 2102 — Credits against tax
• § 2103 — Definition of gross estate
• § 2104 — Property within the United States
• § 2105 — Property without the United States
• § 2106 — Taxable estate
• § 2107 — Expatriation to avoid tax
• § 2108 — Application of pre-1967 estate tax provisions
• § 211 — Allowance of deductions
• § 212 — Expenses for production of income
• § 213 — Medical, dental, etc., expenses
• § 214 — Repealed. Pub. L. 94–455, title V, § 504(b)(1) , Oct. 4, 1976 , 90 Stat. 1565 ]
• § 215 — Repealed. Pub. L. 115–97, title I, § 11051(a) , Dec. 22, 2017 , 131 Stat. 2089 ]
• § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• § 217 — Moving expenses
• § 218 — Repealed. Pub. L. 95–600, title I, § 113(a)(1) , Nov. 6, 1978 , 92 Stat. 2778 ]
• § 219 — Retirement savings
• § 22 — Credit for the elderly and the permanently and totally disabled
• § 220 — Archer MSAs
• § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• § 2202 — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8) , Oct. 4, 1976 , 90 Stat. 1805 ]
• § 2203 — Definition of executor
• § 2204 — Discharge of fiduciary from personal liability
• § 2205 — Reimbursement out of estate
• § 2206 — Liability of life insurance beneficiaries
• § 2207 — Liability of recipient of property over which decedent had power of appointment
• § 2207A — Right of recovery in the case of certain marital deduction property
• § 2207B — Right of recovery where decedent retained interest
• § 2208 — Certain residents of possessions considered citizens of the United States
• § 2209 — Certain residents of possessions considered nonresidents not citizens of the United States
• § 221 — Interest on education loans
• § 2210 — Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
• § 222 — Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1) , Dec. 27, 2020 , 134 Stat. 3041 ]
• § 223 — Health savings accounts
• § 224 — Qualified tips
• § 225 — Qualified overtime compensation
• § 226 — Cross reference
• § 23 — Adoption expenses