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- 26 U.S.C. § 1331 to 1337 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(145)(A), Oct. 4, 1976, 90 Stat. 1788]
- 26 U.S.C. § 1341 · Computation of tax where taxpayer restores substantial amount held under claim of right
- 26 U.S.C. § 1342 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(147), Oct. 4, 1976, 90 Stat. 1788]
- 26 U.S.C. § 1346 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(148), Oct. 4, 1976, 90 Stat. 1788]
- 26 U.S.C. § 1347 · [Repealed. Pub. L. 94–455, title XIX, § 1951(b)(12)(A), Oct. 4, 1976, 90 Stat. 1840]
- 26 U.S.C. § 1348 · [Repealed. Pub. L. 97–34, title I, § 101(c)(1), Aug. 13, 1981, 95 Stat. 183]
- 26 U.S.C. § 1351 · Treatment of recoveries of foreign expropriation losses
- 26 U.S.C. § 1352 · Alternative tax on qualifying shipping activities
- 26 U.S.C. § 1353 · Notional shipping income
- 26 U.S.C. § 1354 · Alternative tax election; revocation; termination
- 26 U.S.C. § 1355 · Definitions and special rules
- 26 U.S.C. § 1356 · Qualifying shipping activities
- 26 U.S.C. § 1357 · Items not subject to regular tax; depreciation; interest
- 26 U.S.C. § 1358 · Allocation of credits, income, and deductions
- 26 U.S.C. § 1359 · Disposition of qualifying vessels
- 26 U.S.C. § 1361 · S corporation defined
- 26 U.S.C. § 1362 · Election; revocation; termination
- 26 U.S.C. § 1363 · Effect of election on corporation
- 26 U.S.C. § 1366 · Pass-thru of items to shareholders
- 26 U.S.C. § 1367 · Adjustments to basis of stock of shareholders, etc.
- 26 U.S.C. § 1368 · Distributions
- 26 U.S.C. § 1371 · Coordination with subchapter C
- 26 U.S.C. § 1372 · Partnership rules to apply for fringe benefit purposes
- 26 U.S.C. § 1373 · Foreign income
- 26 U.S.C. § 1374 · Tax imposed on certain built-in gains
- 26 U.S.C. § 1375 · Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts
- 26 U.S.C. § 1377 · Definitions and special rule
- 26 U.S.C. § 1378 · Taxable year of S corporation
- 26 U.S.C. § 1379 · Transitional rules on enactment
- 26 U.S.C. § 1381 · Organizations to which part applies
- 26 U.S.C. § 1382 · Taxable income of cooperatives
- 26 U.S.C. § 1383 · Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- 26 U.S.C. § 1385 · Amounts includible in patron’s gross income
- 26 U.S.C. § 1388 · Definitions; special rules
- 26 U.S.C. § 1391 · Designation procedure
- 26 U.S.C. § 1392 · Eligibility criteria
- 26 U.S.C. § 1393 · Definitions and special rules
- 26 U.S.C. § 1394 · Tax-exempt enterprise zone facility bonds
- 26 U.S.C. § 1396 · Empowerment zone employment credit
- 26 U.S.C. § 1397 · Other definitions and special rules
- 26 U.S.C. § 1397A · Increase in expensing under section 179
- 26 U.S.C. § 1397B · Nonrecognition of gain on rollover of empowerment zone investments
- 26 U.S.C. § 1397C · Enterprise zone business defined
- 26 U.S.C. § 1397D · Qualified zone property defined
- 26 U.S.C. § 1397E · [Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22, 2017, 131 Stat. 2138]
- 26 U.S.C. § 1397F · Regulations
- 26 U.S.C. § 1398 · Rules relating to individuals’ title 11 cases
- 26 U.S.C. § 1399 · No separate taxable entities for partnerships, corporations, etc.
- 26 U.S.C. § 1400 to 1400C · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
- 26 U.S.C. § 1400E to 1400J · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
- 26 U.S.C. § 1400L to 1400U–3 · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
- 26 U.S.C. § 1400Z–1 · Designation
- 26 U.S.C. § 1400Z–2 · Special rules for capital gains invested in opportunity zones
- 26 U.S.C. § 1401 · Rate of tax
- 26 U.S.C. § 1402 · Definitions
- 26 U.S.C. § 1403 · Miscellaneous provisions
- 26 U.S.C. § 1411 · Imposition of tax
- 26 U.S.C. § 1441 · Withholding of tax on nonresident aliens
- 26 U.S.C. § 1442 · Withholding of tax on foreign corporations
- 26 U.S.C. § 1443 · Foreign tax-exempt organizations
- 26 U.S.C. § 1444 · Withholding on Virgin Islands source income
- 26 U.S.C. § 1445 · Withholding of tax on dispositions of United States real property interests
- 26 U.S.C. § 1446 · Withholding of tax on foreign partners’ share of effectively connected income
- 26 U.S.C. § 1451 · [Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- 26 U.S.C. § 1461 · Liability for withheld tax
- 26 U.S.C. § 1462 · Withheld tax as credit to recipient of income
- 26 U.S.C. § 1463 · Tax paid by recipient of income
- 26 U.S.C. § 1464 · Refunds and credits with respect to withheld tax
- 26 U.S.C. § 1465 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
- 26 U.S.C. § 1471 · Withholdable payments to foreign financial institutions
- 26 U.S.C. § 1472 · Withholdable payments to other foreign entities
- 26 U.S.C. § 1473 · Definitions
- 26 U.S.C. § 1474 · Special rules
- 26 U.S.C. § 1491, 1492 · [Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
- 26 U.S.C. § 1493 · [Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
- 26 U.S.C. § 1494 · [Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
- 26 U.S.C. § 1501 · Privilege to file consolidated returns
- 26 U.S.C. § 1502 · Regulations
- 26 U.S.C. § 1503 · Computation and payment of tax
- 26 U.S.C. § 1504 · Definitions
- 26 U.S.C. § 1505 · Cross references
- 26 U.S.C. § 1551 · [Repealed. Pub. L. 115–97, title I, § 13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098]
- 26 U.S.C. § 1552 · Earnings and profits
- 26 U.S.C. § 1561 · Limitation on accumulated earnings credit in the case of certain controlled corporations
- 26 U.S.C. § 1562 · [Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600]
- 26 U.S.C. § 1563 · Definitions and special rules
- 26 U.S.C. § 1564 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(38), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 2001 · Imposition and rate of tax
- 26 U.S.C. § 2002 · Liability for payment
- 26 U.S.C. § 2010 · Unified credit against estate tax
- 26 U.S.C. § 2011 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
- 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. § 2032 · Alternate valuation
- 26 U.S.C. § 2032A · Valuation of certain farm, etc., real property
- 26 U.S.C. § 2033 · Property in which the decedent had an interest