Economic Growth and Tax Relief Reconciliation Act of 2001

Pub. L. 107–16

134 sections of the Code credited to this law, found between Public Law 106-580 and Public Law 107-136.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 15 — Effect of changes
• 26 U.S.C. § 21 — Expenses for household and dependent care services necessary for gainful employment
• 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. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 39 — Carryback and carryforward of unused credits
• 26 U.S.C. § 45E — Small employer pension plan startup costs
• 26 U.S.C. § 45F — Employer-provided child care credit
• 26 U.S.C. § 51A — Temporary incentives for employing long-term family assistance recipients
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 68 — Overall limitation on itemized deductions
• 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 117 — Qualified scholarships
• 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. § 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. § 142 — Exempt facility bond
• 26 U.S.C. § 146 — Volume cap
• 26 U.S.C. § 147 — Other requirements applicable to certain private activity bonds
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 196 — Deduction for certain unused business credits
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 223 — Cross reference
• 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. § 402A — Optional treatment of elective deferrals as Roth contributions
• 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. § 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. § 416 — Special rules for top-heavy plans
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 505 — Additional requirements for organizations described in paragraph (9), (17), or (20) of section 501(c)
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 531 — Imposition of accumulated earnings tax
• 26 U.S.C. § 541 — Imposition of personal holding company tax
• 26 U.S.C. § 646 — Tax treatment of electing Alaska Native Settlement Trusts
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 1014 — Basis of property acquired from a decedent
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1022 — Treatment of property acquired from a decedent dying after December 31, 2009
• 26 U.S.C. § 1040 — Transfer of certain farm, etc., real property
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1246 — Gain on foreign investment company stock
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1296 — Election of mark to market for marketable stock
• 26 U.S.C. § 1400C — First-time homebuyer credit for District of Columbia
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2011 — Credit for State death taxes
• 26 U.S.C. § 2012 — Credit for gift tax
• 26 U.S.C. § 2013 — Credit for tax on prior transfers
• 26 U.S.C. § 2014 — Credit for foreign death taxes
• 26 U.S.C. § 2015 — Credit for death taxes on remainders
• 26 U.S.C. § 2016 — Recovery of taxes claimed as credit
• 26 U.S.C. § 2031 — Definition of gross estate
• 26 U.S.C. § 2053 — Expenses, indebtedness, and taxes
• 26 U.S.C. § 2056A — Qualified domestic trust
• 26 U.S.C. § 2057 — Family-owned business interests
• 26 U.S.C. § 2058 — State death taxes
• 26 U.S.C. § 2102 — Credits against tax
• 26 U.S.C. § 2106 — Taxable estate
• 26 U.S.C. § 2107 — Expatriation to avoid tax
• 26 U.S.C. § 2201 — Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks
• 26 U.S.C. § 2210 — Termination
• 26 U.S.C. § 2502 — Rate of tax
• 26 U.S.C. § 2505 — Unified credit against gift tax
• 26 U.S.C. § 2511 — Transfers in general
• 26 U.S.C. § 2604 — Credit for certain State taxes
• 26 U.S.C. § 2631 — GST exemption
• 26 U.S.C. § 2632 — Special rules for allocation of GST exemption
• 26 U.S.C. § 2642 — Inclusion ratio
• 26 U.S.C. § 2664 — Termination
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 3405 — Special rules for pensions, annuities, and certain other deferred income
• 26 U.S.C. § 3406 — Backup withholding
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4979A — Tax on certain prohibited allocations of qualified securities
• 26 U.S.C. § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6039H — Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
• 26 U.S.C. § 6047 — Information relating to certain trusts and annuity plans
• 26 U.S.C. § 6050S — Returns relating to higher education tuition and related expenses
• 26 U.S.C. § 6051 — Receipts for employees
• 26 U.S.C. § 6075 — Time for filing estate and gift tax returns
• 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. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6428 — Acceleration of 10 percent income tax rate bracket benefit for 2001
• 26 U.S.C. § 6511 — Limitations on credit or refund
• 26 U.S.C. § 6612 — Cross references
• 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. § 6716 — Failure to file information with respect to certain transfers at death and gifts
• 26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
• 26 U.S.C. § 7701 — Definitions
• 29 U.S.C. § 1003 — Coverage
• 29 U.S.C. § 1053 — Minimum vesting standards
• 29 U.S.C. § 1054 — Benefit accrual requirements
• 29 U.S.C. § 1082 — Minimum funding standards
• 29 U.S.C. § 1104 — Fiduciary duties
• 29 U.S.C. § 1108 — Exemptions from prohibited transactions
• 26 U.S.C. § 36C — Renumbered § 23
• 26 U.S.C. § 224 — Qualified tips
• 26 U.S.C. § 226 — Cross reference