Taxpayer Relief Act of 1997

Pub. L. 105–34

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