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- 26 U.S.C. § 78 · Gross up for deemed paid foreign tax credit
- 26 U.S.C. § 79 · Group-term life insurance purchased for employees
- 26 U.S.C. § 80 · Restoration of value of certain securities
- 26 U.S.C. § 81 · [Repealed. Pub. L. 100–203, title X, § 10201(b)(1), Dec. 22, 1987, 101 Stat. 1330–387]
- 26 U.S.C. § 82 · Reimbursement of moving expenses
- 26 U.S.C. § 83 · Property transferred in connection with performance of services
- 26 U.S.C. § 84 · Transfer of appreciated property to political organizations
- 26 U.S.C. § 85 · Unemployment compensation
- 26 U.S.C. § 86 · Social security and tier 1 railroad retirement benefits
- 26 U.S.C. § 87 · Alcohol and biodiesel fuels credits
- 26 U.S.C. § 88 · Certain amounts with respect to nuclear decommissioning costs
- 26 U.S.C. § 89 · [Repealed. Pub. L. 101–140, title II, § 202(a), Nov. 8, 1989, 103 Stat. 830]
- 26 U.S.C. § 90 · Illegal Federal irrigation subsidies
- 26 U.S.C. § 91 · Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
- 26 U.S.C. § 101 · Certain death benefits
- 26 U.S.C. § 102 · Gifts and inheritances
- 26 U.S.C. § 103 · Interest on State and local bonds
- 26 U.S.C. § 103A · [Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]
- 26 U.S.C. § 104 · Compensation for injuries or sickness
- 26 U.S.C. § 105 · Amounts received under accident and health plans
- 26 U.S.C. § 106 · Contributions by employer to accident and health plans
- 26 U.S.C. § 107 · Rental value of parsonages
- 26 U.S.C. § 108 · Income from discharge of indebtedness
- 26 U.S.C. § 109 · Improvements by lessee on lessor’s property
- 26 U.S.C. § 110 · Qualified lessee construction allowances for short-term leases
- 26 U.S.C. § 111 · Recovery of tax benefit items
- 26 U.S.C. § 112 · Certain combat zone compensation of members of the Armed Forces
- 26 U.S.C. § 113 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
- 26 U.S.C. § 114 · [Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]
- 26 U.S.C. § 115 · Income of States, municipalities, etc.
- 26 U.S.C. § 116 · [Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]
- 26 U.S.C. § 117 · Qualified scholarships
- 26 U.S.C. § 118 · Contributions to the capital of a corporation
- 26 U.S.C. § 119 · Meals or lodging furnished for the convenience of the employer
- 26 U.S.C. § 120 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]
- 26 U.S.C. § 121 · Exclusion of gain from sale of principal residence
- 26 U.S.C. § 122 · Certain reduced uniformed services retirement pay
- 26 U.S.C. § 123 · Amounts received under insurance contracts for certain living expenses
- 26 U.S.C. § 124 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
- 26 U.S.C. § 125 · Cafeteria plans
- 26 U.S.C. § 126 · Certain cost-sharing payments
- 26 U.S.C. § 127 · Educational assistance programs
- 26 U.S.C. § 128 · Employer contributions to Trump accounts
- 26 U.S.C. § 129 · Dependent care assistance programs
- 26 U.S.C. § 130 · Certain personal injury liability assignments
- 26 U.S.C. § 131 · Certain foster care payments
- 26 U.S.C. § 132 · Certain fringe benefits
- 26 U.S.C. § 133 · [Repealed. Pub. L. 104–188, title I, § 1602(a), Aug. 20, 1996, 110 Stat. 1833]
- 26 U.S.C. § 134 · Certain military benefits
- 26 U.S.C. § 135 · Income from United States savings bonds used to pay higher education tuition and fees
- 26 U.S.C. § 136 · Energy conservation subsidies provided by public utilities
- 26 U.S.C. § 137 · Adoption assistance programs
- 26 U.S.C. § 138 · Medicare Advantage MSA
- 26 U.S.C. § 139 · Disaster relief payments
- 26 U.S.C. § 139A · Federal subsidies for prescription drug plans
- 26 U.S.C. § 139B · Benefits provided to volunteer firefighters and emergency medical responders
- 26 U.S.C. § 139C · Certain disability-related first responder retirement payments
- 26 U.S.C. § 139D · Indian health care benefits
- 26 U.S.C. § 139E · Indian general welfare benefits
- 26 U.S.C. § 139F · Certain amounts received by wrongfully incarcerated individuals
- 26 U.S.C. § 139G · Assignments to Alaska Native Settlement Trusts
- 26 U.S.C. § 139H · Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction
- 26 U.S.C. § 139I · Continuation coverage premium assistance
- 26 U.S.C. § 139J · Certain contributions to Trump accounts
- 26 U.S.C. § 139K · Scholarships for qualified elementary or secondary education expenses of eligible students
- 26 U.S.C. § 139L · Interest on loans secured by rural or agricultural real property
- 26 U.S.C. § 139M · Compensation for losses or damages resulting from certain wildfires
- 26 U.S.C. § 140 · Cross references to other Acts
- 26 U.S.C. § 141 · Private activity bond; qualified bond
- 26 U.S.C. § 142 · Exempt facility bond
- 26 U.S.C. § 143 · Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- 26 U.S.C. § 144 · Qualified small issue bond; qualified student loan bond; qualified redevelopment bond
- 26 U.S.C. § 145 · Qualified 501(c)(3) 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. § 149 · Bonds must be registered to be tax exempt; other requirements
- 26 U.S.C. § 150 · Definitions and special rules
- 26 U.S.C. § 151 · Allowance of deductions for personal exemptions
- 26 U.S.C. § 152 · Dependent defined
- 26 U.S.C. § 153 · Cross references
- 26 U.S.C. § 161 · Allowance of deductions
- 26 U.S.C. § 162 · Trade or business expenses
- 26 U.S.C. § 163 · Interest
- 26 U.S.C. § 164 · Taxes
- 26 U.S.C. § 165 · Losses
- 26 U.S.C. § 166 · Bad debts
- 26 U.S.C. § 167 · Depreciation
- 26 U.S.C. § 168 · Accelerated cost recovery system
- 26 U.S.C. § 169 · Amortization of pollution control facilities
- 26 U.S.C. § 170 · Charitable, etc., contributions and gifts
- 26 U.S.C. § 171 · Amortizable bond premium
- 26 U.S.C. § 172 · Net operating loss deduction
- 26 U.S.C. § 173 · Circulation expenditures
- 26 U.S.C. § 174 · Amortization of research and experimental expenditures
- 26 U.S.C. § 174A · Domestic research or experimental expenditures
- 26 U.S.C. § 175 · Soil and water conservation expenditures; endangered species recovery expenditures
- 26 U.S.C. § 176 · Payments with respect to employees of certain foreign corporations
- 26 U.S.C. § 177 · [Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
- 26 U.S.C. § 178 · Amortization of cost of acquiring a lease