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- 26 U.S.C. § 316 · Dividend defined
- 26 U.S.C. § 317 · Other definitions
- 26 U.S.C. § 318 · Constructive ownership of stock
- 26 U.S.C. § 331 · Gain or loss to shareholder in corporate liquidations
- 26 U.S.C. § 332 · Complete liquidations of subsidiaries
- 26 U.S.C. § 333 · [Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986, 100 Stat. 2273]
- 26 U.S.C. § 334 · Basis of property received in liquidations
- 26 U.S.C. § 336 · Gain or loss recognized on property distributed in complete liquidation
- 26 U.S.C. § 337 · Nonrecognition for property distributed to parent in complete liquidation of subsidiary
- 26 U.S.C. § 338 · Certain stock purchases treated as asset acquisitions
- 26 U.S.C. § 341 · [Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28, 2003, 117 Stat. 763]
- 26 U.S.C. § 342 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976, 90 Stat. 1772]
- 26 U.S.C. § 346 · Definition and special rule
- 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. § 357 · Assumption of liability
- 26 U.S.C. § 358 · Basis to distributees
- 26 U.S.C. § 361 · Nonrecognition of gain or loss to corporations; treatment of distributions
- 26 U.S.C. § 362 · Basis to corporations
- 26 U.S.C. § 363 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(49), Oct. 4, 1976, 90 Stat. 1773]
- 26 U.S.C. § 367 · Foreign corporations
- 26 U.S.C. § 368 · Definitions relating to corporate reorganizations
- 26 U.S.C. § 370 to 372 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 373 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
- 26 U.S.C. § 374 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 381 · Carryovers in certain corporate acquisitions
- 26 U.S.C. § 382 · Limitation on net operating loss carryforwards and certain built-in losses following ownership change
- 26 U.S.C. § 383 · Special limitations on certain excess credits, etc.
- 26 U.S.C. § 384 · Limitation on use of preacquisition losses to offset built-in gains
- 26 U.S.C. § 385 · Treatment of certain interests in corporations as stock or indebtedness
- 26 U.S.C. § 386 · [Repealed. Pub. L. 100–647, title I, § 1006(e)(8)(A), Nov. 10, 1988, 102 Stat. 3401]
- 26 U.S.C. § 391 to 395 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(55), Oct. 4, 1976, 90 Stat. 1773]
- 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. § 404A · Deduction for certain foreign deferred compensation plans
- 26 U.S.C. § 405 · [Repealed. Pub. L. 98–369, div. A, title IV, § 491(a), July 18, 1984, 98 Stat. 848]
- 26 U.S.C. § 406 · Employees of foreign affiliates covered by section 3121(l) agreements
- 26 U.S.C. § 407 · Certain employees of domestic subsidiaries engaged in business outside the United States
- 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. § 409A · Inclusion in gross income of deferred compensation under nonqualified deferred compensation 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. § 413 · Collectively bargained plans, etc.
- 26 U.S.C. § 414 · Definitions and special rules
- 26 U.S.C. § 414A · Requirements related to automatic enrollment
- 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. § 417 · Definitions and special rules for purposes of minimum survivor annuity requirements
- 26 U.S.C. § 418 to 418D · [Repealed. Pub. L. 113–235, div. O, title I, § 108(b)(1), Dec. 16, 2014, 128 Stat. 2787]
- 26 U.S.C. § 418E · Insolvent plans
- 26 U.S.C. § 419 · Treatment of funded welfare benefit plans
- 26 U.S.C. § 419A · Qualified asset account; limitation on additions to account
- 26 U.S.C. § 420 · Transfers of excess pension assets to retiree health accounts
- 26 U.S.C. § 421 · General rules
- 26 U.S.C. § 422 · Incentive stock options
- 26 U.S.C. § 422A · [Renumbered § 422]
- 26 U.S.C. § 423 · Employee stock purchase plans
- 26 U.S.C. § 424 · Definitions and special rules
- 26 U.S.C. § 425 · [Renumbered § 424]
- 26 U.S.C. § 430 · Minimum funding standards for single-employer defined benefit pension plans
- 26 U.S.C. § 431 · Minimum funding standards for multiemployer plans
- 26 U.S.C. § 432 · Additional funding rules for multiemployer plans in endangered status or critical status
- 26 U.S.C. § 433 · Minimum funding standards for CSEC plans
- 26 U.S.C. § 436 · Funding-based limits on benefits and benefit accruals under single-employer plans
- 26 U.S.C. § 441 · Period for computation of taxable income
- 26 U.S.C. § 442 · Change of annual accounting period
- 26 U.S.C. § 443 · Returns for a period of less than 12 months
- 26 U.S.C. § 444 · Election of taxable year other than required taxable year
- 26 U.S.C. § 446 · General rule for methods of accounting
- 26 U.S.C. § 447 · Method of accounting for corporations engaged in farming
- 26 U.S.C. § 448 · Limitation on use of cash method of accounting
- 26 U.S.C. § 451 · General rule for taxable year of inclusion
- 26 U.S.C. § 452 · [Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
- 26 U.S.C. § 453 · Installment method
- 26 U.S.C. § 453A · Special rules for nondealers
- 26 U.S.C. § 453B · Gain or loss on disposition of installment obligations
- 26 U.S.C. § 453C · [Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
- 26 U.S.C. § 454 · Obligations issued at discount
- 26 U.S.C. § 455 · Prepaid subscription income
- 26 U.S.C. § 456 · Prepaid dues income of certain membership organizations
- 26 U.S.C. § 457 · Deferred compensation plans of State and local governments and tax-exempt organizations
- 26 U.S.C. § 457A · Nonqualified deferred compensation from certain tax indifferent parties
- 26 U.S.C. § 458 · Magazines, paperbacks, and records returned after the close of the taxable year
- 26 U.S.C. § 460 · Special rules for long-term contracts
- 26 U.S.C. § 461 · General rule for taxable year of deduction
- 26 U.S.C. § 462 · [Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
- 26 U.S.C. § 463 · [Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
- 26 U.S.C. § 464 · Limitations on deductions for certain farming expenses
- 26 U.S.C. § 465 · Deductions limited to amount at risk
- 26 U.S.C. § 466 · [Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]
- 26 U.S.C. § 467 · Certain payments for the use of property or services
- 26 U.S.C. § 468 · Special rules for mining and solid waste reclamation and closing costs