There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
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Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES |
Contains | sections 1 to 1400U-3 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
- Table Of Contents
- Front Matter
- Part I - TAX ON INDIVIDUALS (§§ 1 - 5)
- Part II - TAX ON CORPORATIONS (§§ 11 - 12)
- Part III - CHANGES IN RATES DURING A TAXABLE YEAR (§§ 15)
- Part IV - CREDITS AGAINST TAX (§§ 21 - 54AA)
- Part V - REPEALED
- Part VI - ALTERNATIVE MINIMUM TAX (§§ 55 - 59)
- Part VII - ENVIRONMENTAL TAX (§§ 59A)
- Part VIII - REPEALED (§§ 59B)
- Subchapter B - Computation of Taxable Income (§§ 61 - 291)
- Table Of Contents
- Front Matter
- Part I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (§§ 61 - 68)
- Part II - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (§§ 71 - 90)
- Part III - ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (§§ 101 - 140)
- Part IV - TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (§§ 141 - 150)
- Part V - DEDUCTIONS FOR PERSONAL EXEMPTIONS (§§ 151 - 153)
- Part VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161 - 199)
- Part VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (§§ 211 - 224)
- Part VIII - SPECIAL DEDUCTIONS FOR CORPORATIONS (§§ 241 - 250)
- Part IX - ITEMS NOT DEDUCTIBLE (§§ 261 - 280H)
- Part X - TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (§§ 281)
- Part XI - SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (§§ 291)
- Subchapter C - Corporate Distributions and Adjustments (§§ 301 - 395)
- Table Of Contents
- Front Matter
- Part I - DISTRIBUTIONS BY CORPORATIONS (§§ 301 - 318)
- Part II - CORPORATE LIQUIDATIONS (§§ 331 - 346)
- Part III - CORPORATE ORGANIZATIONS AND REORGANIZATIONS (§§ 351 - 368)
- Part IV - REPEALED (§§ 370 - 374)
- Part V - CARRYOVERS (§§ 381 - 384)
- Part VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS (§§ 385)
- Part VII - REPEALED (§§ 386 - 395)
- Subchapter D - Deferred Compensation, Etc. (§§ 401 - 436)
- Subchapter E - Accounting Periods and Methods of Accounting (§§ 441 - 483)
- Subchapter F - Exempt Organizations (§§ 501 - 530)
- Table Of Contents
- Front Matter
- Part I - GENERAL RULE (§§ 501 - 505)
- Part II - PRIVATE FOUNDATIONS (§§ 507 - 509)
- Part III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS (§§ 511 - 515)
- Part IV - FARMERS COOPERATIVES (§§ 521 - 522)
- Part V - SHIPOWNERS PROTECTION AND INDEMNITY ASSOCIATIONS (§§ 526)
- Part VI - POLITICAL ORGANIZATIONS (§§ 527)
- Part VII - CERTAIN HOMEOWNERS ASSOCIATIONS (§§ 528)
- Part VIII - HIGHER EDUCATION SAVINGS ENTITIES (§§ 529 - 530)
- Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (§§ 531 - 565)
- Subchapter H - Banking Institutions (§§ 581 - 601)
- Subchapter I - Natural Resources (§§ 611 - 638)
- Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (§§ 641 - 692)
- Subchapter K - Partners and Partnerships (§§ 701 - 777)
- Subchapter L - Insurance Companies (§§ 801 - 848)
- Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 - 860L)
- Table Of Contents
- Front Matter
- Part I - REGULATED INVESTMENT COMPANIES (§§ 851 - 855)
- Part II - REAL ESTATE INVESTMENT TRUSTS (§§ 856 - 859)
- Part III - PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§§ 860)
- Part IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A - 860G)
- Part V - REPEALED (§§ 860H - 860L)
- Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
- Table Of Contents
- Front Matter
- Part I - SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME (§§ 861 - 865)
- Part II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 871 - 898)
- Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901 - 989)
- Part IV - DOMESTIC INTERNATIONAL SALES CORPORATIONS (§§ 991 - 997)
- Part V - INTERNATIONAL BOYCOTT DETERMINATIONS (§§ 999 - 1000)
- Subchapter O - Gain or Loss on Disposition of Property (§§ 1001 - 1111)
- Table Of Contents
- Front Matter
- Part I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1001 - 1002)
- Part II - BASIS RULES OF GENERAL APPLICATION (§§ 1011 - 1024)
- Part III - COMMON NONTAXABLE EXCHANGES (§§ 1031 - 1045)
- Part IV - SPECIAL RULES (§§ 1051 - 1061)
- Part V - REPEALED (§§ 1071)
- Part VI - REPEALED (§§ 1081 - 1083)
- Part VII - WASH SALES; STRADDLES (§§ 1091 - 1092)
- Part VIII - REPEALED (§§ 1101 - 1103)
- Part IX - REPEALED (§§ 1111)
- Subchapter P - Capital Gains and Losses (§§ 1201 - 1298)
- Table Of Contents
- Front Matter
- Part I - TREATMENT OF CAPITAL GAINS (§§ 1201 - 1202)
- Part II - TREATMENT OF CAPITAL LOSSES (§§ 1211 - 1212)
- Part III - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1221 - 1223)
- Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 - 1260)
- Part V - SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS (§§ 1271 - 1288)
- Part VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291 - 1298)
- Subchapter Q - Readjustment of Tax Between Years and Special Limitations (§§ 1301 - 1351)
- Table Of Contents
- Front Matter
- Part I - INCOME AVERAGING (§§ 1301)
- Part II - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (§§ 1311 - 1315)
- Part III - REPEALED (§§ 1321)
- Part IV - REPEALED (§§ 1331 - 1337)
- Part V - CLAIM OF RIGHT (§§ 1341 - 1342)
- Part VI - REPEALED (§§ 1346 - 1348)
- Part VII - RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (§§ 1351)
- Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 - 1359)
- Table Of Contents
- Front Matter
- Section 1352 - Alternative tax on qualifying shipping activities
- Section 1353 - Notional shipping income
- Section 1354 - Alternative tax election; revocation; termination
- Section 1355 - Definitions and special rules
- Section 1356 - Qualifying shipping activities
- Section 1357 - Items not subject to regular tax; depreciation; interest
- Section 1358 - Allocation of credits, income, and deductions
- Section 1359 - Disposition of qualifying vessels
- Subchapter S - Tax Treatment of S Corporations and Their Shareholders (§§ 1361 - 1379)
- Subchapter T - Cooperatives and Their Patrons (§§ 1381 - 1388)
- Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development... (§§ 1391 - 1397F)
- Table Of Contents
- Front Matter
- Part I - DESIGNATION (§§ 1391 - 1393)
- Part II - TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES (§§ 1394)
- Part III - ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES (§§ 1396 - 1397D)
- Part IV - INCENTIVES FOR EDUCATION ZONES (§§ 1397E)
- Part V - REGULATIONS (§§ 1397F)
- Subchapter V - Title 11 Cases (§§ 1398 - 1399)
- Subchapter W - District of Columbia Enterprise Zone (§§ 1400 - 1400C)
- Subchapter X - Renewal Communities (§§ 1400E - 1400J)
- Subchapter Y - Short-Term Regional Benefits (§§ 1400L - 1400U-3)
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