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.

• § 355 — Distribution of stock and securities of a controlled corporation
• § 356 — Receipt of additional consideration
• § 357 — Assumption of liability
• § 358 — Basis to distributees
• § 36 — First-time homebuyer credit
• § 361 — Nonrecognition of gain or loss to corporations; treatment of distributions
• § 362 — Basis to corporations
• § 363 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49) , Oct. 4, 1976 , 90 Stat. 1773 ]
• § 367 — Foreign corporations
• § 368 — Definitions relating to corporate reorganizations
• § 36A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(5)(A) , Dec. 19, 2014 , 128 Stat. 4037 ]
• § 36B — Refundable credit for coverage under a qualified health plan
• § 36C — Renumbered § 23]
• § 37 — Overpayments of tax
• § 370 to 372 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
• § 373 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52) , Oct. 4, 1976 , 90 Stat. 1773 ]
• § 374 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
• § 38 — General business credit
• § 381 — Carryovers in certain corporate acquisitions
• § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• § 383 — Special limitations on certain excess credits, etc.
• § 384 — Limitation on use of preacquisition losses to offset built-in gains
• § 385 — Treatment of certain interests in corporations as stock or indebtedness
• § 386 — Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A) , Nov. 10, 1988 , 102 Stat. 3401 ]
• § 39 — Carryback and carryforward of unused credits
• § 391 to 395 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55) , Oct. 4, 1976 , 90 Stat. 1773 ]
• § 4 — Repealed. Pub. L. 94–455, title V, § 501(b)(1) , Oct. 4, 1976 , 90 Stat. 1558 ]
• § 40 — Alcohol, etc., used as fuel
• § 4001 to 4003 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A) , Dec. 19, 2014 , 128 Stat. 4052 ]
• § 401 — Qualified pension, profit-sharing, and stock bonus plans
• § 402 — Taxability of beneficiary of employees’ trust
• § 402A — Optional treatment of elective deferrals as Roth contributions
• § 403 — Taxation of employee annuities
• § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• § 4041 — Imposition of tax
• § 4042 — Tax on fuel used in commercial transportation on inland waterways
• § 4043 — Surtax on fuel used in aircraft part of a fractional ownership program
• § 404A — Deduction for certain foreign deferred compensation plans
• § 405 — Repealed. Pub. L. 98–369, div. A, title IV, § 491(a) , July 18, 1984 , 98 Stat. 848 ]
• § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
• § 4052 — Definitions and special rules
• § 4053 — Exemptions
• § 406 — Employees of foreign affiliates covered by section 3121(l) agreements
• § 4061 to 4063 — Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1) , July 18, 1984 , 98 Stat. 980 ]
• § 4064 — Gas guzzler tax
• § 407 — Certain employees of domestic subsidiaries engaged in business outside the United States
• § 4071 — Imposition of tax
• § 4072 — Definitions
• § 4073 — Exemptions
• § 408 — Individual retirement accounts
• § 4081 — Imposition of tax
• § 4082 — Exemptions for diesel fuel and kerosene
• § 4083 — Definitions; special rule; administrative authority
• § 4084 — Cross references
• § 408A — Roth IRAs
• § 409 — Qualifications for tax credit employee stock ownership plans
• § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• § 40A — Biodiesel and renewable diesel used as fuel
• § 40B — Sustainable aviation fuel credit
• § 41 — Credit for increasing research activities
• § 410 — Minimum participation standards
• § 4101 — Registration and bond
• § 4102 — Inspection of records by local officers
• § 4103 — Certain additional persons liable for tax where willful failure to pay
• § 4104 — Information reporting for persons claiming certain tax benefits
• § 4105 — Two-party exchanges
• § 411 — Minimum vesting standards
• § 412 — Minimum funding standards
• § 4121 — Imposition of tax
• § 413 — Collectively bargained plans, etc.
• § 4131 — Imposition of tax
• § 4132 — Definitions and special rules
• § 414 — Definitions and special rules
• § 414A — Requirements related to automatic enrollment
• § 415 — Limitations on benefits and contribution under qualified plans
• § 416 — Special rules for top-heavy plans
• § 4161 — Imposition of tax
• § 4162 — Definitions; treatment of certain resales
• § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• § 4171 to 4173 — Repealed. Pub. L. 89–44, title II, § 205(b) , June 21, 1965 , 79 Stat. 140 ]
• § 418 to 418D — Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1) , Dec. 16, 2014 , 128 Stat. 2787 ]
• § 4181 — Imposition of tax
• § 4182 — Exemptions
• § 418E — Insolvent plans
• § 419 — Treatment of funded welfare benefit plans
• § 4191 — Repealed. Pub. L. 116–94, div. N, title I, § 501(a) , Dec. 20, 2019 , 133 Stat. 3118 ]
• § 419A — Qualified asset account; limitation on additions to account
• § 42 — Low-income housing credit
• § 420 — Transfers of excess pension assets to retiree health accounts
• § 421 — General rules
• § 4216 — Definition of price
• § 4217 — Leases
• § 4218 — Use by manufacturer or importer considered sale
• § 4219 — Application of tax in case of sales by other than manufacturer or importer
• § 422 — Incentive stock options
• § 4220 to 4225 — Repealed. Pub. L. 85–859, title I, § 119(a) , Sept. 2, 1958 , 72 Stat. 1282 ]
• § 4221 — Certain tax-free sales
• § 4222 — Registration
• § 4223 — Special rules relating to further manufacture
• § 4224 — Repealed. Pub. L. 89–44, title I, § 101(b)(5) , June 21, 1965 , 79 Stat. 136 ]
• § 4225 — Exemption of articles manufactured or produced by Indians
• § 4226 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4) , Oct. 4, 1976 , 90 Stat. 1811 ]
• § 4227 — Cross reference
• § 422A — Renumbered § 422]
• § 423 — Employee stock purchase plans
• § 4231 to 4234 — Repealed. Pub. L. 89–44, title III, § 301 , June 21, 1965 , 79 Stat. 145 ]
• § 424 — Definitions and special rules
• § 4241 to 4243 — Repealed. Pub. L. 89–44, title III, § 301 , June 21, 1965 , 79 Stat. 145 ]
• § 425 — Renumbered § 424]
• § 4251 — Imposition of tax
• § 4252 — Definitions
• § 4253 — Exemptions
• § 4254 — Computation of tax
• § 4261 — Imposition of tax
• § 4262 — Definition of taxable transportation
• § 4263 — Special rules
• § 4271 — Imposition of tax
• § 4272 — Definition of taxable transportation, etc.
• § 4281 — Small aircraft on nonestablished lines
• § 4282 — Transportation by air for other members of affiliated group
• § 4283 — Repealed. Pub. L. 101–508, title XI, § 11213(e)(1) , Nov. 5, 1990 , 104 Stat. 1388–436 ]
• § 4286, 4287 — Repealed. Pub. L. 89–44, title III, § 304 , June 21, 1965 , 79 Stat. 148 ]
• § 4291 — Cases where persons receiving payment must collect tax
• § 4292 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9) , Oct. 4, 1976 , 90 Stat. 1812 ]
• § 4293 — Exemption for United States and possessions
• § 4294, 4295 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10) , (11), Oct. 4, 1976 , 90 Stat. 1812 ]
• § 43 — Enhanced oil recovery credit
• § 430 — Minimum funding standards for single-employer defined benefit pension plans
• § 431 — Minimum funding standards for multiemployer plans
• § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
• § 433 — Minimum funding standards for CSEC plans
• § 436 — Funding-based limits on benefits and benefit accruals under single-employer plans
• § 4371 — Imposition of tax
• § 4372 — Definitions
• § 4373 — Exemptions
• § 4374 — Liability for tax
• § 4375 — Health insurance
• § 4376 — Self-insured health plans
• § 4377 — Definitions and special rules
• § 44 — Expenditures to provide access to disabled individuals
• § 4401 — Imposition of tax
• § 4402 — Exemptions
• § 4403 — Record requirements
• § 4404 — Territorial extent
• § 4405 — Cross references
• § 441 — Period for computation of taxable income
• § 4411 — Imposition of tax
• § 4412 — Registration
• § 4413 — Certain provisions made applicable
• § 4414 — Cross references
• § 442 — Change of annual accounting period
• § 4421 — Definitions
• § 4422 — Applicability of Federal and State laws
• § 4423 — Inspection of books
• § 4424 — Disclosure of wagering tax information
• § 443 — Returns for a period of less than 12 months
• § 444 — Election of taxable year other than required taxable year
• § 446 — General rule for methods of accounting
• § 4461 — Imposition of tax
• § 4462 — Definitions and special rules
• § 447 — Method of accounting for corporations engaged in farming
• § 4471 — Imposition of tax
• § 4472 — Definitions
• § 4475 — Imposition of tax
• § 448 — Limitation on use of cash method of accounting
• § 4481 — Imposition of tax
• § 4482 — Definitions
• § 4483 — Exemptions
• § 4484 — Cross references
• § 4491 to 4494 — Repealed. Pub. L. 97–248, title II, § 280(c)(1) , Sept. 3, 1982 , 96 Stat. 564 ]
• § 4495 to 4498 — Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1) , Aug. 5, 1997 , 111 Stat. 1050 ]
• § 44A — Renumbered § 21]
• § 44B — Repealed. Pub. L. 98–369, div. A, title IV, § 474(m)(1) , July 18, 1984 , 98 Stat. 833 ]
• § 44C — Renumbered § 23]
• § 44D — Renumbered § 29]
• § 44E — Renumbered § 40]
• § 44F — Renumbered § 30]
• § 44G — Renumbered § 41]
• § 44H — Renumbered § 45C]
• § 45 — Electricity produced from certain renewable resources, etc.
• § 4501 — Repurchase of corporate stock
• § 451 — General rule for taxable year of inclusion
• § 452 — Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134 ]
• § 4521 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 453 — Installment method
• § 4531, 4532 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 453A — Special rules for nondealers
• § 453B — Gain or loss on disposition of installment obligations
• § 453C — Repealed. Pub. L. 100–203, title X, § 10202(a)(1) , Dec. 22, 1987 , 101 Stat. 1330–388 ]
• § 454 — Obligations issued at discount
• § 4541, 4542 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 455 — Prepaid subscription income
• § 4551 to 4553 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 456 — Prepaid dues income of certain membership organizations
• § 4561, 4562 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• § 4571, 4572 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]
• § 457A — Nonqualified deferred compensation from certain tax indifferent parties
• § 458 — Magazines, paperbacks, and records returned after the close of the taxable year
• § 4581, 4582 — Repealed. Pub. L. 87–456, title III, § 302(d) , May 24, 1962 , 76 Stat. 77 ]