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- 26 U.S.C. § 673 · Reversionary interests
- 26 U.S.C. § 674 · Power to control beneficial enjoyment
- 26 U.S.C. § 675 · Administrative powers
- 26 U.S.C. § 676 · Power to revoke
- 26 U.S.C. § 677 · Income for benefit of grantor
- 26 U.S.C. § 678 · Person other than grantor treated as substantial owner
- 26 U.S.C. § 679 · Foreign trusts having one or more United States beneficiaries
- 26 U.S.C. § 681 · Limitation on charitable deduction
- 26 U.S.C. § 682 · [Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089]
- 26 U.S.C. § 683 · Use of trust as an exchange fund
- 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. § 692 · Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- 26 U.S.C. § 701 · Partners, not partnership, subject to tax
- 26 U.S.C. § 702 · Income and credits of partner
- 26 U.S.C. § 703 · Partnership computations
- 26 U.S.C. § 704 · Partner’s distributive share
- 26 U.S.C. § 705 · Determination of basis of partner’s interest
- 26 U.S.C. § 706 · Taxable years of partner and partnership
- 26 U.S.C. § 707 · Transactions between partner and partnership
- 26 U.S.C. § 708 · Continuation of partnership
- 26 U.S.C. § 709 · Treatment of organization and syndication fees
- 26 U.S.C. § 721 · Nonrecognition of gain or loss on contribution
- 26 U.S.C. § 722 · Basis of contributing partner’s interest
- 26 U.S.C. § 723 · Basis of property contributed to partnership
- 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. § 733 · Basis of distributee partner’s interest
- 26 U.S.C. § 734 · Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- 26 U.S.C. § 735 · Character of gain or loss on disposition of distributed property
- 26 U.S.C. § 736 · Payments to a retiring partner or a deceased partner’s successor in interest
- 26 U.S.C. § 737 · Recognition of precontribution gain in case of certain distributions to contributing partner
- 26 U.S.C. § 741 · Recognition and character of gain or loss on sale or exchange
- 26 U.S.C. § 742 · Basis of transferee partner’s interest
- 26 U.S.C. § 743 · Special rules where section 754 election or substantial built-in loss
- 26 U.S.C. § 751 · Unrealized receivables and inventory items
- 26 U.S.C. § 752 · Treatment of certain liabilities
- 26 U.S.C. § 753 · Partner receiving income in respect of decedent
- 26 U.S.C. § 754 · Manner of electing optional adjustment to basis of partnership property
- 26 U.S.C. § 755 · Rules for allocation of basis
- 26 U.S.C. § 761 · Terms defined
- 26 U.S.C. § 771 to 777 · [Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
- 26 U.S.C. § 801 · Tax imposed
- 26 U.S.C. § 803 · Life insurance gross income
- 26 U.S.C. § 804 · Life insurance deductions
- 26 U.S.C. § 805 · General deductions
- 26 U.S.C. § 806 · [Repealed. Pub. L. 115–97, title I, § 13512(a), Dec. 22, 2017, 131 Stat. 2142]
- 26 U.S.C. § 807 · Rules for certain reserves
- 26 U.S.C. § 808 · Policyholder dividends deduction
- 26 U.S.C. § 809 · [Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]
- 26 U.S.C. § 810 · [Repealed. Pub. L. 115–97, title I, § 13511(b)(1), Dec. 22, 2017, 131 Stat. 2142]
- 26 U.S.C. § 811 · Accounting provisions
- 26 U.S.C. § 812 · Definition of company’s share and policyholder’s share
- 26 U.S.C. § 813 · [Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
- 26 U.S.C. § 814 · Contiguous country branches of domestic life insurance companies
- 26 U.S.C. § 815 · [Repealed. Pub. L. 115–97, title I, § 13514(a), Dec. 22, 2017, 131 Stat. 2143]
- 26 U.S.C. § 816 · Life insurance company defined
- 26 U.S.C. § 817 · Treatment of variable contracts
- 26 U.S.C. § 817A · Special rules for modified guaranteed contracts
- 26 U.S.C. § 818 · Other definitions and special rules
- 26 U.S.C. § 831 · Tax on insurance companies other than life insurance companies
- 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. § 834 · Determination of taxable investment income
- 26 U.S.C. § 835 · Election by reciprocal
- 26 U.S.C. § 841 · Credit for foreign taxes
- 26 U.S.C. § 842 · Foreign companies carrying on insurance business
- 26 U.S.C. § 843 · Annual accounting period
- 26 U.S.C. § 844 · [Repealed. Pub. L. 115–97, title I, § 13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142]
- 26 U.S.C. § 845 · Certain reinsurance agreements
- 26 U.S.C. § 846 · Discounted unpaid losses defined
- 26 U.S.C. § 847 · [Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144]
- 26 U.S.C. § 848 · Capitalization of certain policy acquisition expenses
- 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. § 853A · Credits from tax credit bonds allowed to shareholders
- 26 U.S.C. § 854 · Limitations applicable to dividends received from regulated investment company
- 26 U.S.C. § 855 · Dividends paid by regulated investment company after close of taxable year
- 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. § 858 · Dividends paid by real estate investment trust after close of taxable year
- 26 U.S.C. § 859 · Adoption of annual accounting period
- 26 U.S.C. § 860 · Deduction for deficiency dividends
- 26 U.S.C. § 860A · Taxation of REMIC’s
- 26 U.S.C. § 860B · Taxation of holders of regular interests
- 26 U.S.C. § 860C · Taxation of residual interests
- 26 U.S.C. § 860D · REMIC defined
- 26 U.S.C. § 860E · Treatment of income in excess of daily accruals on residual interests
- 26 U.S.C. § 860F · Other rules
- 26 U.S.C. § 860G · Other definitions and special rules
- 26 U.S.C. § 860H to 860L · [Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
- 26 U.S.C. § 861 · Income from sources within the United States
- 26 U.S.C. § 862 · Income from sources without 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. § 865 · Source rules for personal property sales
- 26 U.S.C. § 871 · Tax on nonresident alien individuals