Taxpayer Relief Act of 1997

Pub. L. 105–34

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

407 sections of the Code credited to this law, found between Public Law 104-333 and Public Law 105-153.

• 19 U.S.C. § 2465 — Date of termination
• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25 — Interest on certain home mortgages
• 26 U.S.C. § 25A — Hope and Lifetime Learning Credits
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 30A — Puerto Rico economic activity credit
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 51 — Amount of credit
• 26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
• 26 U.S.C. § 52 — Special rules
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 57 — Items of tax preference
• 26 U.S.C. § 59 — Other definitions and special rules
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 101 — Certain death benefits
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 110 — Qualified lessee construction allowances for short-term leases
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 127 — Educational assistance programs
• 26 U.S.C. § 130 — Certain personal injury liability assignments
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 143 — Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
• 26 U.S.C. § 145 — Qualified 501(c)(3) bond
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 165 — Losses
• 26 U.S.C. § 167 — Depreciation
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 198 — Expensing of environmental remediation costs
• 26 U.S.C. § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 220 — Medical savings accounts
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Cross reference
• 26 U.S.C. § 223 — Renumbered §222
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 263 — Capital expenditures
• 26 U.S.C. § 264 — Certain amounts paid in connection with insurance contracts
• 26 U.S.C. § 265 — Expenses and interest relating to tax-exempt income
• 26 U.S.C. § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 280A — Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 304 — Redemption through use of related corporations
• 26 U.S.C. § 312 — Effect on earnings and profits
• 26 U.S.C. § 318 — Constructive ownership of stock
• 26 U.S.C. § 351 — Transfer to corporation controlled by transferor
• 26 U.S.C. § 354 — Exchanges of stock and securities in certain reorganizations
• 26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
• 26 U.S.C. § 356 — Receipt of additional consideration
• 26 U.S.C. § 358 — Basis to distributees
• 26 U.S.C. § 367 — Foreign corporations
• 26 U.S.C. § 368 — Definitions relating to corporate reorganizations
• 26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 403 — Taxation of employee annuities
• 26 U.S.C. § 404 — Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
• 26 U.S.C. § 410 — Minimum participation standards
• 26 U.S.C. § 411 — Minimum vesting standards
• 26 U.S.C. § 412 — Minimum funding standards
• 26 U.S.C. § 414 — Definitions and special rules
• 26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
• 26 U.S.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements
• 26 U.S.C. § 447 — Method of accounting for corporations engaged in farming
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 464 — Limitations on deductions for certain farming
• 26 U.S.C. § 471 — General rule for inventories
• 26 U.S.C. § 475 — Mark to market accounting method for dealers in securities
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 513 — Unrelated trade or business
• 26 U.S.C. § 528 — Certain homeowners associations
• 26 U.S.C. § 529 — Qualified State tuition programs
• 26 U.S.C. § 530 — Education individual retirement accounts
• 26 U.S.C. § 532 — Corporations subject to accumulated earnings tax
• 26 U.S.C. § 542 — Definition of personal holding company
• 26 U.S.C. § 551 — Foreign personal holding company income taxed to United States shareholders
• 26 U.S.C. § 593 — Reserves for losses on loans
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 644 — Taxable year of trusts
• 26 U.S.C. § 645 — Renumbered §644
• 26 U.S.C. § 646 — Certain revocable trusts treated as part of estate
• 26 U.S.C. § 663 — Special rules applicable to sections 661 and 662
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 665 — Definitions applicable to subpart D
• 26 U.S.C. § 674 — Power to control beneficial enjoyment
• 26 U.S.C. § 679 — Foreign trusts having one or more United States beneficiaries
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 26 U.S.C. § 685 — Treatment of funeral trusts
• 26 U.S.C. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 704 — Partner's distributive share
• 26 U.S.C. § 706 — Taxable years of partner and partnership
• 26 U.S.C. § 721 — Nonrecognition of gain or loss on contribution
• 26 U.S.C. § 724 — Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• 26 U.S.C. § 731 — Extent of recognition of gain or loss on distribution
• 26 U.S.C. § 732 — Basis of distributed property other than money
• 26 U.S.C. § 735 — Character of gain or loss on disposition of distributed property
• 26 U.S.C. § 737 — Recognition of precontribution gain in case of certain distributions to contributing partner
• 26 U.S.C. § 751 — Unrealized receivables and inventory items
• 26 U.S.C. § 771 — Application of subchapter to electing large partnerships
• 26 U.S.C. § 772 — Simplified flow-through
• 26 U.S.C. § 773 — Computations at partnership level
• 26 U.S.C. § 774 — Other modifications
• 26 U.S.C. § 775 — Electing large partnership defined
• 26 U.S.C. § 776 — Special rules for partnerships holding oil and gas properties
• 26 U.S.C. § 777 — Regulations
• 26 U.S.C. § 805 — General deductions
• 26 U.S.C. § 807 — Rules for certain reserves
• 26 U.S.C. § 812 — Definition of company's share and policyholders’ share
• 26 U.S.C. § 814 — Contiguous country branches of domestic life insurance companies
• 26 U.S.C. § 817 — Treatment of variable contracts
• 26 U.S.C. § 832 — Insurance company taxable income
• 26 U.S.C. § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.
• 26 U.S.C. § 851 — Definition of regulated investment company
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 853 — Foreign tax credit allowed to shareholders
• 26 U.S.C. § 856 — Definition of real estate investment trust
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 860L — Definitions and other special rules
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 863 — Special rules for determining source
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 877 — Expatriation to avoid tax
• 26 U.S.C. § 894 — Income affected by treaty
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 902 — Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 905 — Applicable rules
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 927 — Other definitions and special rules
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 26 U.S.C. § 952 — Subpart F income defined
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 956 — Investment of earnings in United States property
• 26 U.S.C. § 960 — Special rules for foreign tax credit
• 26 U.S.C. § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• 26 U.S.C. § 964 — Miscellaneous provisions
• 26 U.S.C. § 986 — Determination of foreign taxes and foreign corporation's earnings and profits
• 26 U.S.C. § 988 — Treatment of certain foreign currency transactions
• 26 U.S.C. § 989 — Other definitions and special rules
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1031 — Exchange of property held for productive use or investment
• 26 U.S.C. § 1033 — Involuntary conversions
• 26 U.S.C. § 1035 — Certain exchanges of insurance policies
• 26 U.S.C. § 1036 — Stock for stock of same corporation
• 26 U.S.C. § 1038 — Certain reacquisitions of real property
• 26 U.S.C. § 1042 — Sales of stock to employee stock ownership plans or certain cooperatives
• 26 U.S.C. § 1045 — Rollover of gain from qualified small business stock to another qualified small business stock
• 26 U.S.C. § 1059 — Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
• 26 U.S.C. § 1092 — Straddles
• 26 U.S.C. § 1201 — Alternative tax for corporations
• 26 U.S.C. § 1223 — Holding period of property
• 26 U.S.C. § 1233 — Gains and losses from short sales
• 26 U.S.C. § 1234A — Gains or losses from certain terminations
• 26 U.S.C. § 1239 — Gain from sale of depreciable property between certain related taxpayers
• 26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
• 26 U.S.C. § 1250 — Gain from dispositions of certain depreciable realty
• 26 U.S.C. § 1259 — Constructive sales treatment for appreciated financial positions
• 26 U.S.C. § 1271 — Treatment of amounts received on retirement or sale or exchange of debt instruments
• 26 U.S.C. § 1272 — Current inclusion in income of original issue discount
• 26 U.S.C. § 1274 — Determination of issue price in the case of certain debt instruments issued for property
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1293 — Current taxation of income from qualified electing funds
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1297 — Passive foreign investment company
• 26 U.S.C. § 1298 — Special rules
• 26 U.S.C. § 1301 — Averaging of farm income
• 26 U.S.C. § 1361 — Repealed. Pub. L. 89–389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1374 — Tax imposed on certain built-in gains
• 26 U.S.C. § 1391 — Designation procedure
• 26 U.S.C. § 1392 — Eligibility criteria
• 26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
• 26 U.S.C. § 1396 — Empowerment zone employment credit
• 26 U.S.C. § 1397A — Increase in expensing under section 179
• 26 U.S.C. § 1397B — Enterprise zone business defined
• 26 U.S.C. § 1397C — Qualified zone property defined
• 26 U.S.C. § 1397E — Credit to holders of qualified zone academy bonds
• 26 U.S.C. § 1397F — Regulations
• 26 U.S.C. § 1400 — Establishment of DC Zone
• 26 U.S.C. § 1400A — Tax-exempt economic development bonds
• 26 U.S.C. § 1400B — Zero percent capital gains rate
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 1402 — Definitions
• 26 U.S.C. § 1441 — Withholding of tax on nonresident aliens
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2013 — Credit for tax on prior transfers
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2032A — Valuation of certain farm, etc., real property
• 26 U.S.C. § 2033A — Family-owned business exclusion
• 26 U.S.C. § 2035 — Adjustments for certain gifts made within 3 years of decedent's death
• 26 U.S.C. § 2053 — Expenses, indebtedness, and taxes
• 26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses
• 26 U.S.C. § 2056 — Bequests, etc., to surviving spouse
• 26 U.S.C. § 2056A — Qualified domestic trust
• 26 U.S.C. § 2057 — Repealed. Pub. L. 101–239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352
• 26 U.S.C. § 2102 — Credits against tax
• 26 U.S.C. § 2105 — Property without the United States
• 26 U.S.C. § 2107 — Expatriation to avoid tax
• 26 U.S.C. § 2207A — Right of recovery in the case of certain marital deduction property
• 26 U.S.C. § 2207B — Right of recovery where decedent retained interest
• 26 U.S.C. § 2501 — Imposition of tax
• 26 U.S.C. § 2503 — Taxable gifts
• 26 U.S.C. § 2504 — Taxable gifts for preceding calendar periods
• 26 U.S.C. § 2505 — Unified credit against gift tax
• 26 U.S.C. § 2523 — Gift to spouse
• 26 U.S.C. § 2612 — Taxable termination; taxable distribution; direct skip
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 2651 — Generation assignment
• 26 U.S.C. § 2652 — Other definitions
• 26 U.S.C. § 3301 — Rate of tax
• 26 U.S.C. § 4001 — Imposition of tax
• 26 U.S.C. § 4003 — Special rules
• 26 U.S.C. § 4041 — Imposition of tax
• 26 U.S.C. § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
• 26 U.S.C. § 4052 — Definitions and special rules
• 26 U.S.C. § 4081 — Imposition of tax
• 26 U.S.C. § 4082 — Exemptions for diesel fuel and kerosene
• 26 U.S.C. § 4083 — Definitions; special rule; administrative authority
• 26 U.S.C. § 4091 — Imposition of tax
• 26 U.S.C. § 4092 — Exemptions
• 26 U.S.C. § 4093 — Definitions
• 26 U.S.C. § 4101 — Registration and bond
• 26 U.S.C. § 4131 — Imposition of tax
• 26 U.S.C. § 4132 — Definitions and special rules
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4222 — Registration
• 26 U.S.C. § 4251 — Imposition of tax
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4263 — Special rules
• 26 U.S.C. § 4271 — Imposition of tax
• 26 U.S.C. § 4681 — Imposition of tax
• 26 U.S.C. § 4682 — Definitions and special rules
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4962 — Abatement of first tier taxes in certain cases
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to individual retirement accounts, medical savings accounts, certain section 403(b) contracts, and certain individual retirement annuities
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 26 U.S.C. § 4979A — Tax on certain prohibited allocations of qualified securities
• 26 U.S.C. § 4980D — Failure to meet certain group health plan requirements
• 26 U.S.C. § 4982 — Excise tax on undistributed income of regulated investment companies
• 26 U.S.C. § 5008 — Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
• 26 U.S.C. § 5041 — Imposition and rate of tax
• 26 U.S.C. § 5044 — Refund of tax on wine
• 26 U.S.C. § 5053 — Exemptions
• 26 U.S.C. § 5055 — Drawback of tax
• 26 U.S.C. § 5056 — Refund and credit of tax, or relief from liability
• 26 U.S.C. § 5175 — Export bonds
• 26 U.S.C. § 5207 — Records and reports
• 26 U.S.C. § 5222 — Production, receipt, removal, and use of distilling materials
• 26 U.S.C. § 5361 — Bonded wine cellar operations
• 26 U.S.C. § 5364 — Wine imported in bulk
• 26 U.S.C. § 5384 — Amelioration and sweetening limitations for natural fruit and berry wines
• 26 U.S.C. § 5388 — Designation of wines
• 26 U.S.C. § 5418 — Beer imported in bulk
• 26 U.S.C. § 5681 — Penalty relating to signs
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6012 — Persons required to make returns of income
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6031 — Return of partnership income
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6034A — Information to beneficiaries of estates and trusts
• 26 U.S.C. § 6038 — Information reporting with respect to certain foreign corporations and partnerships
• 26 U.S.C. § 6038B — Notice of certain transfers to foreign persons
• 26 U.S.C. § 6039D — Returns and records with respect to certain fringe benefit plans
• 26 U.S.C. § 6039G — Information on individuals losing United States citizenship
• 26 U.S.C. § 6041A — Returns regarding payments of remuneration for services and direct sales
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6046 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• 26 U.S.C. § 6046A — Returns as to interests in foreign partnerships
• 26 U.S.C. § 6048 — Information with respect to certain foreign trusts
• 26 U.S.C. § 6050Q — Certain long-term care benefits
• 26 U.S.C. § 6050R — Returns relating to certain purchases of fish
• 26 U.S.C. § 6050S — Returns relating to higher education tuition and related expenses
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6111 — Registration of tax shelters
• 26 U.S.C. § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6212 — Notice of deficiency
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6221 — Tax treatment determined at partnership level
• 26 U.S.C. § 6225 — Assessments made only after partnership level proceedings are completed
• 26 U.S.C. § 6226 — Judicial review of final partnership administrative adjustments
• 26 U.S.C. § 6227 — Administrative adjustment requests
• 26 U.S.C. § 6229 — Period of limitations for making assessments
• 26 U.S.C. § 6230 — Additional administrative provisions
• 26 U.S.C. § 6231 — Definitions and special rules
• 26 U.S.C. § 6234 — Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
• 26 U.S.C. § 6240 — Application of subchapter
• 26 U.S.C. § 6241 — Partner's return must be consistent with partnership return
• 26 U.S.C. § 6242 — Procedures for taking partnership adjustments into account
• 26 U.S.C. § 6245 — Secretarial authority
• 26 U.S.C. § 6246 — Restrictions on partnership adjustments
• 26 U.S.C. § 6247 — Judicial review of partnership adjustment
• 26 U.S.C. § 6248 — Period of limitations for making adjustments
• 26 U.S.C. § 6251 — Administrative adjustment requests
• 26 U.S.C. § 6252 — Judicial review where administrative adjustment request is not allowed in full
• 26 U.S.C. § 6255 — Definitions and special rules
• 26 U.S.C. § 6311 — Payment of tax by commercially acceptable means
• 26 U.S.C. § 6331 — Levy and distraint
• 26 U.S.C. § 6334 — Property exempt from levy
• 26 U.S.C. § 6416 — Certain taxes on sales and services
• 26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• 26 U.S.C. § 6422 — Cross references
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6504 — Cross references
• 26 U.S.C. § 6511 — Limitations on credit or refund
• 26 U.S.C. § 6512 — Limitations in case of petition to Tax Court
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6611 — Interest on overpayments
• 26 U.S.C. § 6621 — Determination of rate of interest
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
• 26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty
• 26 U.S.C. § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• 26 U.S.C. § 6683 — Failure of foreign corporation to file return of personal holding company tax
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of income tax returns for other persons
• 26 U.S.C. § 6707 — Failure to furnish information regarding tax shelters
• 26 U.S.C. § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7232 — Failure to register under section 4101, false representations of registration status, etc.
• 26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• 26 U.S.C. § 7436 — Proceedings for determination of employment status
• 26 U.S.C. § 7437 — Cross references
• 26 U.S.C. § 7453 — Rules of practice, procedure, and evidence
• 26 U.S.C. § 7459 — Reports and decisions
• 26 U.S.C. § 7477 — Declaratory judgments relating to value of certain gifts
• 26 U.S.C. § 7479 — Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
• 26 U.S.C. § 7481 — Date when Tax Court decision becomes final
• 26 U.S.C. § 7482 — Courts of review
• 26 U.S.C. § 7485 — Bond to stay assessment and collection
• 26 U.S.C. § 7508A — Authority to postpone certain tax-related deadlines by reason of presidentially declared disaster
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 26 U.S.C. § 7519 — Required payments for entities electing not to have required taxable year
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9508 — Leaking Underground Storage Tank Trust Fund
• 26 U.S.C. § 9801 — Increased portability through limitation on preexisting condition exclusions
• 26 U.S.C. § 9802 — Prohibiting discrimination against individual participants and beneficiaries based on health status
• 26 U.S.C. § 9811 — Standards relating to benefits for mothers and newborns
• 26 U.S.C. § 9812 — Parity in the application of certain limits to mental health benefits
• 26 U.S.C. § 9831 — General exceptions
• 26 U.S.C. § 9832 — Definitions
• 26 U.S.C. § 9833 — Regulations
• 29 U.S.C. § 1021 — Duty of disclosure and reporting
• 29 U.S.C. § 1022 — Summary plan description
• 29 U.S.C. § 1024 — Filing and furnishing of information
• 29 U.S.C. § 1026 — Reports made public information
• 29 U.S.C. § 1027 — Retention of records
• 29 U.S.C. § 1028 — Reliance on administrative interpretations
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1055 — Requirement of joint and survivor annuity and preretirement survivor annuity
• 29 U.S.C. § 1056 — Form and payment of benefits
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1107 — Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 29 U.S.C. § 1132 — Civil enforcement
• 31 U.S.C. § 1324 — Refund of internal revenue collections
• 42 U.S.C. § 254c-2 — 254c–2. Special diabetes programs for type I diabetes
• 42 U.S.C. § 405 — Evidence, procedure, and certification for payments
• 42 U.S.C. § 411 — Definitions relating to self-employment
• 42 U.S.C. § 653 — Federal Parent Locator Service
• 42 U.S.C. § 654a — Automated data processing
• 46A U.S.C. § 1177 — Capital construction fund
• 5 U.S.C. § 552a — Records maintained on individuals
• 5 U.S.C. § 5517 — Withholding State income taxes
• 26 U.S.C. § 36C — Renumbered § 23
• 26 U.S.C. § 224 — Qualified tips
• 26 U.S.C. § 226 — Cross reference
• 26 U.S.C. §§ 771 to 777 — Repealed.
• 26 U.S.C. §§ 1400 to 1400C — Repealed.
• 42 U.S.C. § 254c–2 — Special diabetes programs for type I diabetes