# Act Aug. 16, 1954, ch. 736: changes to the Internal Revenue Code 1954-08-16, 68A Stat. 5. Source: . ## § 1: Tax imposed - Enacted 26 U.S.C. § 1. ## § 2: Definitions and special rules - Enacted 26 U.S.C. § 2. ## § 3: Tax tables for individuals - Enacted 26 U.S.C. § 3. ## § 5: Cross references relating to tax on individuals - Enacted 26 U.S.C. § 5. ## § 11: Tax imposed - Enacted 26 U.S.C. § 11. ## § 12: Cross references relating to tax on corporations - Enacted 26 U.S.C. § 12. ## § 15: Effect of changes - Enacted 26 U.S.C. § 15. ## § 22: Credit for the elderly and the permanently and totally disabled - Enacted 26 U.S.C. § 22. ## § 27: Taxes of foreign countries and possessions of the United States - Enacted 26 U.S.C. § 27. ## § 31: Tax withheld on wages - Enacted 26 U.S.C. § 31. ## § 33: Tax withheld at source on nonresident aliens and foreign corporations - Enacted 26 U.S.C. § 33. ## § 37: Overpayments of tax - Enacted 26 U.S.C. § 37. ## § 61: Gross income defined - Enacted 26 U.S.C. § 61. ## § 62: Adjusted gross income defined - Enacted 26 U.S.C. § 62. ## § 63: Taxable income defined - Enacted 26 U.S.C. § 63. ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - Enacted 26 U.S.C. § 72. ## § 73: Services of child - Enacted 26 U.S.C. § 73. ## § 74: Prizes and awards - Enacted 26 U.S.C. § 74. ## § 75: Dealers in tax-exempt securities - Enacted 26 U.S.C. § 75. ## § 77: Commodity credit loans - Enacted 26 U.S.C. § 77. ## § 101: Certain death benefits - Enacted 26 U.S.C. § 101. ## § 102: Gifts and inheritances - Enacted 26 U.S.C. § 102. ## § 103: Interest on State and local bonds - Enacted 26 U.S.C. § 103. ## § 104: Compensation for injuries or sickness - Enacted 26 U.S.C. § 104. ## § 105: Amounts received under accident and health plans - Enacted 26 U.S.C. § 105. ## § 106: Contributions by employer to accident and health plans - Enacted 26 U.S.C. § 106. ## § 107: Rental value of parsonages - Enacted 26 U.S.C. § 107. ## § 108: Income from discharge of indebtedness - Enacted 26 U.S.C. § 108. ## § 109: Improvements by lessee on lessor’s property - Enacted 26 U.S.C. § 109. ## § 111: Recovery of tax benefit items - Enacted 26 U.S.C. § 111. ## § 112: Certain combat zone compensation of members of the Armed Forces - Enacted 26 U.S.C. § 112. ## § 115: Income of States, municipalities, etc. - Enacted 26 U.S.C. § 115. ## § 117: Qualified scholarships - Enacted 26 U.S.C. § 117. ## § 118: Contributions to the capital of a corporation - Enacted 26 U.S.C. § 118. ## § 119: Meals or lodging furnished for the convenience of the employer - Enacted 26 U.S.C. § 119. ## § 140: Cross references to other Acts - Enacted 26 U.S.C. § 140. ## § 151: Allowance of deductions for personal exemptions - Enacted 26 U.S.C. § 151. ## § 152: Dependent defined - Enacted 26 U.S.C. § 152. ## § 153: Cross references - Enacted 26 U.S.C. § 153. ## § 161: Allowance of deductions - Enacted 26 U.S.C. § 161. ## § 162: Trade or business expenses - Enacted 26 U.S.C. § 162. ## § 163: Interest - Enacted 26 U.S.C. § 163. ## § 164: Taxes - Enacted 26 U.S.C. § 164. ## § 165: Losses - Enacted 26 U.S.C. § 165. ## § 166: Bad debts - Enacted 26 U.S.C. § 166. ## § 167: Depreciation - Enacted 26 U.S.C. § 167. ## § 170: Charitable, etc., contributions and gifts - Enacted 26 U.S.C. § 170. ## § 171: Amortizable bond premium - Enacted 26 U.S.C. § 171. ## § 172: Net operating loss deduction - Enacted 26 U.S.C. § 172. ## § 173: Circulation expenditures - Enacted 26 U.S.C. § 173. ## § 174: Amortization of research and experimental expenditures - Enacted 26 U.S.C. § 174. ## § 175: Soil and water conservation expenditures; endangered species recovery expenditures - Enacted 26 U.S.C. § 175. ## § 211: Allowance of deductions - Enacted 26 U.S.C. § 211. ## § 212: Expenses for production of income - Enacted 26 U.S.C. § 212. ## § 213: Medical, dental, etc., expenses - Enacted 26 U.S.C. § 213. ## § 216: Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder - Enacted 26 U.S.C. § 216. ## § 226: Cross reference - Enacted 26 U.S.C. § 226. ## § 241: Allowance of special deductions - Enacted 26 U.S.C. § 241. ## § 243: Dividends received by corporations - Enacted 26 U.S.C. § 243. ## § 245: Dividends received from certain foreign corporations - Enacted 26 U.S.C. § 245. ## § 246: Rules applying to deductions for dividends received - Enacted 26 U.S.C. § 246. ## § 248: Organizational expenditures - Enacted 26 U.S.C. § 248. ## § 261: General rule for disallowance of deductions - Enacted 26 U.S.C. § 261. ## § 262: Personal, living, and family expenses - Enacted 26 U.S.C. § 262. ## § 263: Capital expenditures - Enacted 26 U.S.C. § 263. ## § 264: Certain amounts paid in connection with insurance contracts - Enacted 26 U.S.C. § 264. ## § 265: Expenses and interest relating to tax-exempt income - Enacted 26 U.S.C. § 265. ## § 266: Carrying charges - Enacted 26 U.S.C. § 266. ## § 267: Losses, expenses, and interest with respect to transactions between related taxpayers - Enacted 26 U.S.C. § 267. ## § 268: Sale of land with unharvested crop - Enacted 26 U.S.C. § 268. ## § 269: Acquisitions made to evade or avoid income tax - Enacted 26 U.S.C. § 269. ## § 271: Debts owed by political parties, etc. - Enacted 26 U.S.C. § 271. ## § 272: Disposal of coal or domestic iron ore - Enacted 26 U.S.C. § 272. ## § 273: Holders of life or terminable interest - Enacted 26 U.S.C. § 273. ## § 301: Distributions of property - Enacted 26 U.S.C. § 301. ## § 302: Distributions in redemption of stock - Enacted 26 U.S.C. § 302. ## § 303: Distributions in redemption of stock to pay death taxes - Enacted 26 U.S.C. § 303. ## § 304: Redemption through use of related corporations - Enacted 26 U.S.C. § 304. ## § 305: Distributions of stock and stock rights - Enacted 26 U.S.C. § 305. ## § 306: Dispositions of certain stock - Enacted 26 U.S.C. § 306. ## § 307: Basis of stock and stock rights acquired in distributions - Enacted 26 U.S.C. § 307. ## § 311: Taxability of corporation on distribution - Enacted 26 U.S.C. § 311. ## § 312: Effect on earnings and profits - Enacted 26 U.S.C. § 312. ## § 316: Dividend defined - Enacted 26 U.S.C. § 316. ## § 317: Other definitions - Enacted 26 U.S.C. § 317. ## § 318: Constructive ownership of stock - Enacted 26 U.S.C. § 318. ## § 331: Gain or loss to shareholder in corporate liquidations - Enacted 26 U.S.C. § 331. ## § 332: Complete liquidations of subsidiaries - Enacted 26 U.S.C. § 332. ## § 334: Basis of property received in liquidations - Enacted 26 U.S.C. § 334. ## § 346: Definition and special rule - Enacted 26 U.S.C. § 346. ## § 351: Transfer to corporation controlled by transferor - Enacted 26 U.S.C. § 351. ## § 354: Exchanges of stock and securities in certain reorganizations - Enacted 26 U.S.C. § 354. ## § 355: Distribution of stock and securities of a controlled corporation - Enacted 26 U.S.C. § 355. ## § 356: Receipt of additional consideration - Enacted 26 U.S.C. § 356. ## § 357: Assumption of liability - Enacted 26 U.S.C. § 357. ## § 358: Basis to distributees - Enacted 26 U.S.C. § 358. ## § 361: Nonrecognition of gain or loss to corporations; treatment of distributions - Enacted 26 U.S.C. § 361. ## § 362: Basis to corporations - Enacted 26 U.S.C. § 362. ## § 367: Foreign corporations - Enacted 26 U.S.C. § 367. ## § 368: Definitions relating to corporate reorganizations - Enacted 26 U.S.C. § 368. ## § 381: Carryovers in certain corporate acquisitions - Enacted 26 U.S.C. § 381. ## § 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change - Enacted 26 U.S.C. § 382. ## § 401: Qualified pension, profit-sharing, and stock bonus plans - Enacted 26 U.S.C. § 401. ## § 402: Taxability of beneficiary of employees’ trust - Enacted 26 U.S.C. § 402. ## § 403: Taxation of employee annuities - Enacted 26 U.S.C. § 403. ## § 404: Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan - Enacted 26 U.S.C. § 404. ## § 421: General rules - Enacted 26 U.S.C. § 421. ## § 441: Period for computation of taxable income - Enacted 26 U.S.C. § 441. ## § 442: Change of annual accounting period - Enacted 26 U.S.C. § 442. ## § 443: Returns for a period of less than 12 months - Enacted 26 U.S.C. § 443. ## § 446: General rule for methods of accounting - Enacted 26 U.S.C. § 446. ## § 451: General rule for taxable year of inclusion - Enacted 26 U.S.C. § 451. ## § 454: Obligations issued at discount - Enacted 26 U.S.C. § 454. ## § 461: General rule for taxable year of deduction - Enacted 26 U.S.C. § 461. ## § 471: General rule for inventories - Enacted 26 U.S.C. § 471. ## § 472: Last-in, first-out inventories - Enacted 26 U.S.C. § 472. ## § 481: Adjustments required by changes in method of accounting - Enacted 26 U.S.C. § 481. ## § 482: Allocation of income and deductions among taxpayers - Enacted 26 U.S.C. § 482. ## § 501: Exemption from tax on corporations, certain trusts, etc. - Enacted 26 U.S.C. § 501. ## § 502: Feeder organizations - Enacted 26 U.S.C. § 502. ## § 503: Requirements for exemption - Enacted 26 U.S.C. § 503. ## § 511: Imposition of tax on unrelated business income of charitable, etc., organizations - Enacted 26 U.S.C. § 511. ## § 512: Unrelated business taxable income - Enacted 26 U.S.C. § 512. ## § 513: Unrelated trade or business - Enacted 26 U.S.C. § 513. ## § 514: Unrelated debt-financed income - Enacted 26 U.S.C. § 514. ## § 515: Taxes of foreign countries and possessions of the United States - Enacted 26 U.S.C. § 515. ## § 521: Exemption of farmers’ cooperatives from tax - Enacted 26 U.S.C. § 521. ## § 526: Shipowners’ protection and indemnity associations - Enacted 26 U.S.C. § 526. ## § 531: Imposition of accumulated earnings tax - Enacted 26 U.S.C. § 531. ## § 532: Corporations subject to accumulated earnings tax - Enacted 26 U.S.C. § 532. ## § 533: Evidence of purpose to avoid income tax - Enacted 26 U.S.C. § 533. ## § 534: Burden of proof - Enacted 26 U.S.C. § 534. ## § 535: Accumulated taxable income - Enacted 26 U.S.C. § 535. ## § 536: Income not placed on annual basis - Enacted 26 U.S.C. § 536. ## § 537: Reasonable needs of the business - Enacted 26 U.S.C. § 537. ## § 541: Imposition of personal holding company tax - Enacted 26 U.S.C. § 541. ## § 542: Definition of personal holding company - Enacted 26 U.S.C. § 542. ## § 543: Personal holding company income - Enacted 26 U.S.C. § 543. ## § 544: Rules for determining stock ownership - Enacted 26 U.S.C. § 544. ## § 545: Undistributed personal holding company income - Enacted 26 U.S.C. § 545. ## § 546: Income not placed on annual basis - Enacted 26 U.S.C. § 546. ## § 547: Deduction for deficiency dividends - Enacted 26 U.S.C. § 547. ## § 561: Definition of deduction for dividends paid - Enacted 26 U.S.C. § 561. ## § 562: Rules applicable in determining dividends eligible for dividends paid deduction - Enacted 26 U.S.C. § 562. ## § 563: Rules relating to dividends paid after close of taxable year - Enacted 26 U.S.C. § 563. ## § 564: Dividend carryover - Enacted 26 U.S.C. § 564. ## § 565: Consent dividends - Enacted 26 U.S.C. § 565. ## § 581: Definition of bank - Enacted 26 U.S.C. § 581. ## § 582: Bad debts, losses, and gains with respect to securities held by financial institutions - Enacted 26 U.S.C. § 582. ## § 584: Common trust funds - Enacted 26 U.S.C. § 584. ## § 591: Deduction for dividends paid on deposits - Enacted 26 U.S.C. § 591. ## § 593: Reserves for losses on loans - Enacted 26 U.S.C. § 593. ## § 594: Alternative tax for mutual savings banks conducting life insurance business - Enacted 26 U.S.C. § 594. ## § 611: Allowance of deduction for depletion - Enacted 26 U.S.C. § 611. ## § 612: Basis for cost depletion - Enacted 26 U.S.C. § 612. ## § 613: Percentage depletion - Enacted 26 U.S.C. § 613. ## § 614: Definition of property - Enacted 26 U.S.C. § 614. ## § 616: Development expenditures - Enacted 26 U.S.C. § 616. ## § 631: Gain or loss in the case of timber, coal, or domestic iron ore - Enacted 26 U.S.C. § 631. ## § 641: Imposition of tax - Enacted 26 U.S.C. § 641. ## § 642: Special rules for credits and deductions - Enacted 26 U.S.C. § 642. ## § 643: Definitions applicable to subparts A, B, C, and D - Enacted 26 U.S.C. § 643. ## § 651: Deduction for trusts distributing current income only - Enacted 26 U.S.C. § 651. ## § 652: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only - Enacted 26 U.S.C. § 652. ## § 661: Deduction for estates and trusts accumulating income or distributing corpus - Enacted 26 U.S.C. § 661. ## § 662: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus - Enacted 26 U.S.C. § 662. ## § 663: Special rules applicable to sections 661 and 662 - Enacted 26 U.S.C. § 663. ## § 665: Definitions applicable to subpart D - Enacted 26 U.S.C. § 665. ## § 666: Accumulation distribution allocated to preceding years - Enacted 26 U.S.C. § 666. ## § 667: Treatment of amounts deemed distributed by trust in preceding years - Enacted 26 U.S.C. § 667. ## § 671: Trust income, deductions, and credits attributable to grantors and others as substantial owners - Enacted 26 U.S.C. § 671. ## § 672: Definitions and rules - Enacted 26 U.S.C. § 672. ## § 673: Reversionary interests - Enacted 26 U.S.C. § 673. ## § 674: Power to control beneficial enjoyment - Enacted 26 U.S.C. § 674. ## § 675: Administrative powers - Enacted 26 U.S.C. § 675. ## § 676: Power to revoke - Enacted 26 U.S.C. § 676. ## § 677: Income for benefit of grantor - Enacted 26 U.S.C. § 677. ## § 678: Person other than grantor treated as substantial owner - Enacted 26 U.S.C. § 678. ## § 681: Limitation on charitable deduction - Enacted 26 U.S.C. § 681. ## § 683: Use of trust as an exchange fund - Enacted 26 U.S.C. § 683. ## § 691: Recipients of income in respect of decedents - Enacted 26 U.S.C. § 691. ## § 692: Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death - Enacted 26 U.S.C. § 692. ## § 701: Partners, not partnership, subject to tax - Enacted 26 U.S.C. § 701. ## § 702: Income and credits of partner - Enacted 26 U.S.C. § 702. ## § 703: Partnership computations - Enacted 26 U.S.C. § 703. ## § 704: Partner’s distributive share - Enacted 26 U.S.C. § 704. ## § 705: Determination of basis of partner’s interest - Enacted 26 U.S.C. § 705. ## § 706: Taxable years of partner and partnership - Enacted 26 U.S.C. § 706. ## § 707: Transactions between partner and partnership - Enacted 26 U.S.C. § 707. ## § 708: Continuation of partnership - Enacted 26 U.S.C. § 708. ## § 721: Nonrecognition of gain or loss on contribution - Enacted 26 U.S.C. § 721. ## § 722: Basis of contributing partner’s interest - Enacted 26 U.S.C. § 722. ## § 723: Basis of property contributed to partnership - Enacted 26 U.S.C. § 723. ## § 731: Extent of recognition of gain or loss on distribution - Enacted 26 U.S.C. § 731. ## § 732: Basis of distributed property other than money - Enacted 26 U.S.C. § 732. ## § 733: Basis of distributee partner’s interest - Enacted 26 U.S.C. § 733. ## § 734: Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction - Enacted 26 U.S.C. § 734. ## § 736: Payments to a retiring partner or a deceased partner’s successor in interest - Enacted 26 U.S.C. § 736. ## § 741: Recognition and character of gain or loss on sale or exchange - Enacted 26 U.S.C. § 741. ## § 742: Basis of transferee partner’s interest - Enacted 26 U.S.C. § 742. ## § 743: Special rules where section 754 election or substantial built-in loss - Enacted 26 U.S.C. § 743. ## § 751: Unrealized receivables and inventory items - Enacted 26 U.S.C. § 751. ## § 752: Treatment of certain liabilities - Enacted 26 U.S.C. § 752. ## § 753: Partner receiving income in respect of decedent - Enacted 26 U.S.C. § 753. ## § 754: Manner of electing optional adjustment to basis of partnership property - Enacted 26 U.S.C. § 754. ## § 755: Rules for allocation of basis - Enacted 26 U.S.C. § 755. ## § 761: Terms defined - Enacted 26 U.S.C. § 761. ## § 831: Tax on insurance companies other than life insurance companies - Enacted 26 U.S.C. § 831. ## § 832: Insurance company taxable income - Enacted 26 U.S.C. § 832. ## § 834: Determination of taxable investment income - Enacted 26 U.S.C. § 834. ## § 841: Credit for foreign taxes - Enacted 26 U.S.C. § 841. ## § 842: Foreign companies carrying on insurance business - Enacted 26 U.S.C. § 842. ## § 851: Definition of regulated investment company - Enacted 26 U.S.C. § 851. ## § 852: Taxation of regulated investment companies and their shareholders - Enacted 26 U.S.C. § 852. ## § 853: Foreign tax credit allowed to shareholders - Enacted 26 U.S.C. § 853. ## § 854: Limitations applicable to dividends received from regulated investment company - Enacted 26 U.S.C. § 854. ## § 855: Dividends paid by regulated investment company after close of taxable year - Enacted 26 U.S.C. § 855. ## § 861: Income from sources within the United States - Enacted 26 U.S.C. § 861. ## § 862: Income from sources without the United States - Enacted 26 U.S.C. § 862. ## § 863: Special rules for determining source - Enacted 26 U.S.C. § 863. ## § 864: Definitions and special rules - Enacted 26 U.S.C. § 864. ## § 871: Tax on nonresident alien individuals - Enacted 26 U.S.C. § 871. ## § 872: Gross income - Enacted 26 U.S.C. § 872. ## § 873: Deductions - Enacted 26 U.S.C. § 873. ## § 874: Allowance of deductions and credits - Enacted 26 U.S.C. § 874. ## § 875: Partnerships; beneficiaries of estates and trusts - Enacted 26 U.S.C. § 875. ## § 876: Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands - Enacted 26 U.S.C. § 876. ## § 878: Foreign educational, charitable, and certain other exempt organizations - Enacted 26 U.S.C. § 878. ## § 881: Tax on income of foreign corporations not connected with United States business - Enacted 26 U.S.C. § 881. ## § 882: Tax on income of foreign corporations connected with United States business - Enacted 26 U.S.C. § 882. ## § 883: Exclusions from gross income - Enacted 26 U.S.C. § 883. ## § 885: Cross references - Enacted 26 U.S.C. § 885. ## § 891: Doubling of rates of tax on citizens and corporations of certain foreign countries - Enacted 26 U.S.C. § 891. ## § 892: Income of foreign governments and of international organizations - Enacted 26 U.S.C. § 892. ## § 893: Compensation of employees of foreign governments or international organizations - Enacted 26 U.S.C. § 893. ## § 894: Income affected by treaty - Enacted 26 U.S.C. § 894. ## § 901: Taxes of foreign countries and of possessions of United States - Enacted 26 U.S.C. § 901. ## § 903: Credit for taxes in lieu of income, etc., taxes - Enacted 26 U.S.C. § 903. ## § 904: Limitation on credit - Enacted 26 U.S.C. § 904. ## § 905: Applicable rules - Enacted 26 U.S.C. § 905. ## § 911: Citizens or residents of the United States living abroad - Enacted 26 U.S.C. § 911. ## § 912: Exemption for certain allowances - Enacted 26 U.S.C. § 912. ## § 931: Income from sources within Guam, American Samoa, or the Northern Mariana Islands - Enacted 26 U.S.C. § 931. ## § 933: Income from sources within Puerto Rico - Enacted 26 U.S.C. § 933. ## § 1001: Determination of amount of and recognition of gain or loss - Enacted 26 U.S.C. § 1001. ## § 1011: Adjusted basis for determining gain or loss - Enacted 26 U.S.C. § 1011. ## § 1012: Basis of property—cost - Enacted 26 U.S.C. § 1012. ## § 1013: Basis of property included in inventory - Enacted 26 U.S.C. § 1013. ## § 1014: Basis of property acquired from a decedent - Enacted 26 U.S.C. § 1014. ## § 1015: Basis of property acquired by gifts and transfers in trust - Enacted 26 U.S.C. § 1015. ## § 1016: Adjustments to basis - Enacted 26 U.S.C. § 1016. ## § 1017: Discharge of indebtedness - Enacted 26 U.S.C. § 1017. ## § 1019: Property on which lessee has made improvements - Enacted 26 U.S.C. § 1019. ## § 1021: Sale of annuities - Enacted 26 U.S.C. § 1021. ## § 1023: Cross references - Enacted 26 U.S.C. § 1023. ## § 1031: Exchange of real property held for productive use or investment - Enacted 26 U.S.C. § 1031. ## § 1032: Exchange of stock for property - Enacted 26 U.S.C. § 1032. ## § 1033: Involuntary conversions - Enacted 26 U.S.C. § 1033. ## § 1035: Certain exchanges of insurance policies - Enacted 26 U.S.C. § 1035. ## § 1036: Stock for stock of same corporation - Enacted 26 U.S.C. § 1036. ## § 1052: Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 - Enacted 26 U.S.C. § 1052. ## § 1053: Property acquired before March 1, 1913 - Enacted 26 U.S.C. § 1053. ## § 1063: Cross references - Enacted 26 U.S.C. § 1063. ## § 1091: Loss from wash sales of stock or securities - Enacted 26 U.S.C. § 1091. ## § 1211: Limitation on capital losses - Enacted 26 U.S.C. § 1211. ## § 1212: Capital loss carrybacks and carryovers - Enacted 26 U.S.C. § 1212. ## § 1221: Capital asset defined - Enacted 26 U.S.C. § 1221. ## § 1222: Other terms relating to capital gains and losses - Enacted 26 U.S.C. § 1222. ## § 1223: Holding period of property - Enacted 26 U.S.C. § 1223. ## § 1231: Property used in the trade or business and involuntary conversions - Enacted 26 U.S.C. § 1231. ## § 1233: Gains and losses from short sales - Enacted 26 U.S.C. § 1233. ## § 1235: Sale or exchange of patents - Enacted 26 U.S.C. § 1235. ## § 1236: Dealers in securities - Enacted 26 U.S.C. § 1236. ## § 1237: Real property subdivided for sale - Enacted 26 U.S.C. § 1237. ## § 1239: Gain from sale of depreciable property between certain related taxpayers - Enacted 26 U.S.C. § 1239. ## § 1241: Cancellation of lease or distributor’s agreement - Enacted 26 U.S.C. § 1241. ## § 1311: Correction of error - Enacted 26 U.S.C. § 1311. ## § 1312: Circumstances of adjustment - Enacted 26 U.S.C. § 1312. ## § 1313: Definitions - Enacted 26 U.S.C. § 1313. ## § 1314: Amount and method of adjustment - Enacted 26 U.S.C. § 1314. ## § 1341: Computation of tax where taxpayer restores substantial amount held under claim of right - Enacted 26 U.S.C. § 1341. ## § 1401: Rate of tax - Enacted 26 U.S.C. § 1401. ## § 1402: Definitions - Enacted 26 U.S.C. § 1402. ## § 1403: Miscellaneous provisions - Enacted 26 U.S.C. § 1403. ## § 1441: Withholding of tax on nonresident aliens - Enacted 26 U.S.C. § 1441. ## § 1442: Withholding of tax on foreign corporations - Enacted 26 U.S.C. § 1442. ## § 1443: Foreign tax-exempt organizations - Enacted 26 U.S.C. § 1443. ## § 1461: Liability for withheld tax - Enacted 26 U.S.C. § 1461. ## § 1462: Withheld tax as credit to recipient of income - Enacted 26 U.S.C. § 1462. ## § 1463: Tax paid by recipient of income - Enacted 26 U.S.C. § 1463. ## § 1464: Refunds and credits with respect to withheld tax - Enacted 26 U.S.C. § 1464. ## § 1501: Privilege to file consolidated returns - Enacted 26 U.S.C. § 1501. ## § 1502: Regulations - Enacted 26 U.S.C. § 1502. ## § 1503: Computation and payment of tax - Enacted 26 U.S.C. § 1503. ## § 1504: Definitions - Enacted 26 U.S.C. § 1504. ## § 1505: Cross references - Enacted 26 U.S.C. § 1505. ## § 1552: Earnings and profits - Enacted 26 U.S.C. § 1552. ## § 2001: Imposition and rate of tax - Enacted 26 U.S.C. § 2001. ## § 2002: Liability for payment - Enacted 26 U.S.C. § 2002. ## § 2012: Credit for gift tax - Enacted 26 U.S.C. § 2012. ## § 2013: Credit for tax on prior transfers - Enacted 26 U.S.C. § 2013. ## § 2014: Credit for foreign death taxes - Enacted 26 U.S.C. § 2014. ## § 2015: Credit for death taxes on remainders - Enacted 26 U.S.C. § 2015. ## § 2016: Recovery of taxes claimed as credit - Enacted 26 U.S.C. § 2016. ## § 2031: Definition of gross estate - Enacted 26 U.S.C. § 2031. ## § 2032: Alternate valuation - Enacted 26 U.S.C. § 2032. ## § 2033: Property in which the decedent had an interest - Enacted 26 U.S.C. § 2033. ## § 2034: Dower or curtesy interests - Enacted 26 U.S.C. § 2034. ## § 2035: Adjustments for certain gifts made within 3 years of decedent’s death - Enacted 26 U.S.C. § 2035. ## § 2036: Transfers with retained life estate - Enacted 26 U.S.C. § 2036. ## § 2037: Transfers taking effect at death - Enacted 26 U.S.C. § 2037. ## § 2038: Revocable transfers - Enacted 26 U.S.C. § 2038. ## § 2039: Annuities - Enacted 26 U.S.C. § 2039. ## § 2040: Joint interests - Enacted 26 U.S.C. § 2040. ## § 2041: Powers of appointment - Enacted 26 U.S.C. § 2041. ## § 2042: Proceeds of life insurance - Enacted 26 U.S.C. § 2042. ## § 2043: Transfers for insufficient consideration - Enacted 26 U.S.C. § 2043. ## § 2045: Prior interests - Enacted 26 U.S.C. § 2045. ## § 2051: Definition of taxable estate - Enacted 26 U.S.C. § 2051. ## § 2053: Expenses, indebtedness, and taxes - Enacted 26 U.S.C. § 2053. ## § 2054: Losses - Enacted 26 U.S.C. § 2054. ## § 2055: Transfers for public, charitable, and religious uses - Enacted 26 U.S.C. § 2055. ## § 2056: Bequests, etc., to surviving spouse - Enacted 26 U.S.C. § 2056. ## § 2101: Tax imposed - Enacted 26 U.S.C. § 2101. ## § 2102: Credits against tax - Enacted 26 U.S.C. § 2102. ## § 2103: Definition of gross estate - Enacted 26 U.S.C. § 2103. ## § 2104: Property within the United States - Enacted 26 U.S.C. § 2104. ## § 2105: Property without the United States - Enacted 26 U.S.C. § 2105. ## § 2106: Taxable estate - Enacted 26 U.S.C. § 2106. ## § 2201: Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks - Enacted 26 U.S.C. § 2201. ## § 2203: Definition of executor - Enacted 26 U.S.C. § 2203. ## § 2204: Discharge of fiduciary from personal liability - Enacted 26 U.S.C. § 2204. ## § 2205: Reimbursement out of estate - Enacted 26 U.S.C. § 2205. ## § 2206: Liability of life insurance beneficiaries - Enacted 26 U.S.C. § 2206. ## § 2207: Liability of recipient of property over which decedent had power of appointment - Enacted 26 U.S.C. § 2207. ## § 2501: Imposition of tax - Enacted 26 U.S.C. § 2501. ## § 2502: Rate of tax - Enacted 26 U.S.C. § 2502. ## § 2503: Taxable gifts - Enacted 26 U.S.C. § 2503. ## § 2504: Taxable gifts for preceding calendar periods - Enacted 26 U.S.C. § 2504. ## § 2511: Transfers in general - Enacted 26 U.S.C. § 2511. ## § 2512: Valuation of gifts - Enacted 26 U.S.C. § 2512. ## § 2513: Gift by husband or wife to third party - Enacted 26 U.S.C. § 2513. ## § 2514: Powers of appointment - Enacted 26 U.S.C. § 2514. ## § 2516: Certain property settlements - Enacted 26 U.S.C. § 2516. ## § 2522: Charitable and similar gifts - Enacted 26 U.S.C. § 2522. ## § 2523: Gift to spouse - Enacted 26 U.S.C. § 2523. ## § 2524: Extent of deductions - Enacted 26 U.S.C. § 2524. ## § 3101: Rate of tax - Enacted 26 U.S.C. § 3101. ## § 3102: Deduction of tax from wages - Enacted 26 U.S.C. § 3102. ## § 3111: Rate of tax - Enacted 26 U.S.C. § 3111. ## § 3112: Instrumentalities of the United States - Enacted 26 U.S.C. § 3112. ## § 3121: Definitions - Enacted 26 U.S.C. § 3121. ## § 3122: Federal service - Enacted 26 U.S.C. § 3122. ## § 3123: Deductions as constructive payments - Enacted 26 U.S.C. § 3123. ## § 3124: Estimate of revenue reduction - Enacted 26 U.S.C. § 3124. ## § 3128: Short title - Enacted 26 U.S.C. § 3128. ## § 3201: Rate of tax - Enacted 26 U.S.C. § 3201. ## § 3202: Deduction of tax from compensation - Enacted 26 U.S.C. § 3202. ## § 3211: Rate of tax - Enacted 26 U.S.C. § 3211. ## § 3212: Determination of compensation - Enacted 26 U.S.C. § 3212. ## § 3221: Rate of tax - Enacted 26 U.S.C. § 3221. ## § 3231: Definitions - Enacted 26 U.S.C. § 3231. ## § 3232: Court jurisdiction - Enacted 26 U.S.C. § 3232. ## § 3233: Short title - Enacted 26 U.S.C. § 3233. ## § 3301: Rate of tax - Enacted 26 U.S.C. § 3301. ## § 3302: Credits against tax - Enacted 26 U.S.C. § 3302. ## § 3303: Conditions of additional credit allowance - Enacted 26 U.S.C. § 3303. ## § 3304: Approval of State laws - Enacted 26 U.S.C. § 3304. ## § 3305: Applicability of State law - Enacted 26 U.S.C. § 3305. ## § 3306: Definitions - Enacted 26 U.S.C. § 3306. ## § 3307: Deductions as constructive payments - Enacted 26 U.S.C. § 3307. ## § 3311: Short title - Enacted 26 U.S.C. § 3311. ## § 3401: Definitions - Enacted 26 U.S.C. § 3401. ## § 3402: Income tax collected at source - Enacted 26 U.S.C. § 3402. ## § 3403: Liability for tax - Enacted 26 U.S.C. § 3403. ## § 3404: Return and payment by governmental employer - Enacted 26 U.S.C. § 3404. ## § 3501: Collection and payment of taxes - Enacted 26 U.S.C. § 3501. ## § 3502: Nondeductibility of taxes in computing taxable income - Enacted 26 U.S.C. § 3502. ## § 3503: Erroneous payments - Enacted 26 U.S.C. § 3503. ## § 3504: Acts to be performed by agents - Enacted 26 U.S.C. § 3504. ## § 4041: Imposition of tax - Enacted 26 U.S.C. § 4041. ## § 4071: Imposition of tax - Enacted 26 U.S.C. § 4071. ## § 4072: Definitions - Enacted 26 U.S.C. § 4072. ## § 4073: Exemptions - Enacted 26 U.S.C. § 4073. ## § 4081: Imposition of tax - Enacted 26 U.S.C. § 4081. ## § 4082: Exemptions for diesel fuel and kerosene - Enacted 26 U.S.C. § 4082. ## § 4083: Definitions; special rule; administrative authority - Enacted 26 U.S.C. § 4083. ## § 4101: Registration and bond - Enacted 26 U.S.C. § 4101. ## § 4102: Inspection of records by local officers - Enacted 26 U.S.C. § 4102. ## § 4161: Imposition of tax - Enacted 26 U.S.C. § 4161. ## § 4181: Imposition of tax - Enacted 26 U.S.C. § 4181. ## § 4182: Exemptions - Enacted 26 U.S.C. § 4182. ## § 4216: Definition of price - Enacted 26 U.S.C. § 4216. ## § 4217: Leases - Enacted 26 U.S.C. § 4217. ## § 4218: Use by manufacturer or importer considered sale - Enacted 26 U.S.C. § 4218. ## § 4219: Application of tax in case of sales by other than manufacturer or importer - Enacted 26 U.S.C. § 4219. ## § 4227: Cross reference - Enacted 26 U.S.C. § 4227. ## § 4251: Imposition of tax - Enacted 26 U.S.C. § 4251. ## § 4252: Definitions - Enacted 26 U.S.C. § 4252. ## § 4253: Exemptions - Enacted 26 U.S.C. § 4253. ## § 4254: Computation of tax - Enacted 26 U.S.C. § 4254. ## § 4261: Imposition of tax - Enacted 26 U.S.C. § 4261. ## § 4291: Cases where persons receiving payment must collect tax - Enacted 26 U.S.C. § 4291. ## § 4293: Exemption for United States and possessions - Enacted 26 U.S.C. § 4293. ## § 4371: Imposition of tax - Enacted 26 U.S.C. § 4371. ## § 4372: Definitions - Enacted 26 U.S.C. § 4372. ## § 4373: Exemptions - Enacted 26 U.S.C. § 4373. ## § 4374: Liability for tax - Enacted 26 U.S.C. § 4374. ## § 4401: Imposition of tax - Enacted 26 U.S.C. § 4401. ## § 4402: Exemptions - Enacted 26 U.S.C. § 4402. ## § 4403: Record requirements - Enacted 26 U.S.C. § 4403. ## § 4404: Territorial extent - Enacted 26 U.S.C. § 4404. ## § 4405: Cross references - Enacted 26 U.S.C. § 4405. ## § 4411: Imposition of tax - Enacted 26 U.S.C. § 4411. ## § 4412: Registration - Enacted 26 U.S.C. § 4412. ## § 4413: Certain provisions made applicable - Enacted 26 U.S.C. § 4413. ## § 4414: Cross references - Enacted 26 U.S.C. § 4414. ## § 4421: Definitions - Enacted 26 U.S.C. § 4421. ## § 4422: Applicability of Federal and State laws - Enacted 26 U.S.C. § 4422. ## § 4423: Inspection of books - Enacted 26 U.S.C. § 4423. ## § 4901: Payment of tax - Enacted 26 U.S.C. § 4901. ## § 4902: Liability of partners - Enacted 26 U.S.C. § 4902. ## § 4903: Liability in case of business in more than one location - Enacted 26 U.S.C. § 4903. ## § 4904: Liability in case of different businesses of same ownership and location - Enacted 26 U.S.C. § 4904. ## § 4905: Liability in case of death or change of location - Enacted 26 U.S.C. § 4905. ## § 4906: Application of State laws - Enacted 26 U.S.C. § 4906. ## § 4907: Federal agencies or instrumentalities - Enacted 26 U.S.C. § 4907. ## § 5701: Rate of tax - Enacted 26 U.S.C. § 5701. ## § 5702: Definitions - Enacted 26 U.S.C. § 5702. ## § 5703: Liability for tax and method of payment - Enacted 26 U.S.C. § 5703. ## § 5704: Exemption from tax - Enacted 26 U.S.C. § 5704. ## § 5705: Credit, refund, or allowance of tax - Enacted 26 U.S.C. § 5705. ## § 5706: Drawback of tax - Enacted 26 U.S.C. § 5706. ## § 5711: Bond - Enacted 26 U.S.C. § 5711. ## § 5712: Application for permit - Enacted 26 U.S.C. § 5712. ## § 5713: Permit - Enacted 26 U.S.C. § 5713. ## § 5721: Inventories - Enacted 26 U.S.C. § 5721. ## § 5722: Reports - Enacted 26 U.S.C. § 5722. ## § 5723: Packages, marks, labels, and notices - Enacted 26 U.S.C. § 5723. ## § 5741: Records to be maintained - Enacted 26 U.S.C. § 5741. ## § 5751: Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal - Enacted 26 U.S.C. § 5751. ## § 5752: Restrictions relating to marks, labels, notices, and packages - Enacted 26 U.S.C. § 5752. ## § 5753: Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes - Enacted 26 U.S.C. § 5753. ## § 5761: Civil penalties - Enacted 26 U.S.C. § 5761. ## § 5762: Criminal penalties - Enacted 26 U.S.C. § 5762. ## § 5763: Forfeitures - Enacted 26 U.S.C. § 5763. ## § 6001: Notice or regulations requiring records, statements, and special returns - Enacted 26 U.S.C. § 6001. ## § 6011: General requirement of return, statement, or list - Enacted 26 U.S.C. § 6011. ## § 6012: Persons required to make returns of income - Enacted 26 U.S.C. § 6012. ## § 6013: Joint returns of income tax by husband and wife - Enacted 26 U.S.C. § 6013. ## § 6014: Income tax return—tax not computed by taxpayer - Enacted 26 U.S.C. § 6014. ## § 6017: Self-employment tax returns - Enacted 26 U.S.C. § 6017. ## § 6018: Estate tax returns - Enacted 26 U.S.C. § 6018. ## § 6019: Gift tax returns - Enacted 26 U.S.C. § 6019. ## § 6020: Returns prepared for or executed by Secretary - Enacted 26 U.S.C. § 6020. ## § 6021: Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts - Enacted 26 U.S.C. § 6021. ## § 6031: Return of partnership income - Enacted 26 U.S.C. § 6031. ## § 6032: Returns of banks with respect to common trust funds - Enacted 26 U.S.C. § 6032. ## § 6033: Returns by exempt organizations - Enacted 26 U.S.C. § 6033. ## § 6034: Returns by certain trusts - Enacted 26 U.S.C. § 6034. ## § 6036: Notice of qualification as executor or receiver - Enacted 26 U.S.C. § 6036. ## § 6040: Cross references - Enacted 26 U.S.C. § 6040. ## § 6041: Information at source - Enacted 26 U.S.C. § 6041. ## § 6042: Returns regarding payments of dividends and corporate earnings and profits - Enacted 26 U.S.C. § 6042. ## § 6043: Liquidating, etc., transactions - Enacted 26 U.S.C. § 6043. ## § 6044: Returns regarding payments of patronage dividends - Enacted 26 U.S.C. § 6044. ## § 6045: Returns of brokers - Enacted 26 U.S.C. § 6045. ## § 6046: Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock - Enacted 26 U.S.C. § 6046. ## § 6051: Receipts for employees - Enacted 26 U.S.C. § 6051. ## § 6061: Signing of returns and other documents - Enacted 26 U.S.C. § 6061. ## § 6062: Signing of corporation returns - Enacted 26 U.S.C. § 6062. ## § 6063: Signing of partnership returns - Enacted 26 U.S.C. § 6063. ## § 6064: Signature presumed authentic - Enacted 26 U.S.C. § 6064. ## § 6065: Verification of returns - Enacted 26 U.S.C. § 6065. ## § 6071: Time for filing returns and other documents - Enacted 26 U.S.C. § 6071. ## § 6072: Time for filing income tax returns - Enacted 26 U.S.C. § 6072. ## § 6075: Time for filing estate and gift tax returns - Enacted 26 U.S.C. § 6075. ## § 6081: Extension of time for filing returns - Enacted 26 U.S.C. § 6081. ## § 6091: Place for filing returns or other documents - Enacted 26 U.S.C. § 6091. ## § 6101: Period covered by returns or other documents - Enacted 26 U.S.C. § 6101. ## § 6102: Computations on returns or other documents - Enacted 26 U.S.C. § 6102. ## § 6103: Confidentiality and disclosure of returns and return information - Enacted 26 U.S.C. § 6103. ## § 6104: Publicity of information required from certain exempt organizations and certain trusts - Enacted 26 U.S.C. § 6104. ## § 6108: Statistical publications and studies - Enacted 26 U.S.C. § 6108. ## § 6117: Cross reference - Enacted 26 U.S.C. § 6117. ## § 6151: Time and place for paying tax shown on returns - Enacted 26 U.S.C. § 6151. ## § 6155: Payment on notice and demand - Enacted 26 U.S.C. § 6155. ## § 6161: Extension of time for paying tax - Enacted 26 U.S.C. § 6161. ## § 6163: Extension of time for payment of estate tax on value of reversionary or remainder interest in property - Enacted 26 U.S.C. § 6163. ## § 6164: Extension of time for payment of taxes by corporations expecting carrybacks - Enacted 26 U.S.C. § 6164. ## § 6165: Bonds where time to pay tax or deficiency has been extended - Enacted 26 U.S.C. § 6165. ## § 6201: Assessment authority - Enacted 26 U.S.C. § 6201. ## § 6202: Establishment by regulations of mode or time of assessment - Enacted 26 U.S.C. § 6202. ## § 6203: Method of assessment - Enacted 26 U.S.C. § 6203. ## § 6204: Supplemental assessments - Enacted 26 U.S.C. § 6204. ## § 6205: Special rules applicable to certain employment taxes - Enacted 26 U.S.C. § 6205. ## § 6207: Cross references - Enacted 26 U.S.C. § 6207. ## § 6211: Definition of a deficiency - Enacted 26 U.S.C. § 6211. ## § 6212: Notice of deficiency - Enacted 26 U.S.C. § 6212. ## § 6213: Restrictions applicable to deficiencies; petition to Tax Court - Enacted 26 U.S.C. § 6213. ## § 6214: Determinations by Tax Court - Enacted 26 U.S.C. § 6214. ## § 6215: Assessment of deficiency found by Tax Court - Enacted 26 U.S.C. § 6215. ## § 6216: Cross references - Enacted 26 U.S.C. § 6216. ## § 6301: Collection authority - Enacted 26 U.S.C. § 6301. ## § 6302: Mode or time of collection - Enacted 26 U.S.C. § 6302. ## § 6303: Notice and demand for tax - Enacted 26 U.S.C. § 6303. ## § 6311: Payment of tax by commercially acceptable means - Enacted 26 U.S.C. § 6311. ## § 6313: Fractional parts of a cent - Enacted 26 U.S.C. § 6313. ## § 6314: Receipt for taxes - Enacted 26 U.S.C. § 6314. ## § 6315: Payments of estimated income tax - Enacted 26 U.S.C. § 6315. ## § 6316: Payment by foreign currency - Enacted 26 U.S.C. § 6316. ## § 6321: Lien for taxes - Enacted 26 U.S.C. § 6321. ## § 6322: Period of lien - Enacted 26 U.S.C. § 6322. ## § 6323: Validity and priority against certain persons - Enacted 26 U.S.C. § 6323. ## § 6324: Special liens for estate and gift taxes - Enacted 26 U.S.C. § 6324. ## § 6325: Release of lien or discharge of property - Enacted 26 U.S.C. § 6325. ## § 6327: Cross references - Enacted 26 U.S.C. § 6327. ## § 6331: Levy and distraint - Enacted 26 U.S.C. § 6331. ## § 6332: Surrender of property subject to levy - Enacted 26 U.S.C. § 6332. ## § 6333: Production of books - Enacted 26 U.S.C. § 6333. ## § 6334: Property exempt from levy - Enacted 26 U.S.C. § 6334. ## § 6335: Sale of seized property - Enacted 26 U.S.C. § 6335. ## § 6336: Sale of perishable goods - Enacted 26 U.S.C. § 6336. ## § 6337: Redemption of property - Enacted 26 U.S.C. § 6337. ## § 6338: Certificate of sale; deed of real property - Enacted 26 U.S.C. § 6338. ## § 6339: Legal effect of certificate of sale of personal property and deed of real property - Enacted 26 U.S.C. § 6339. ## § 6340: Records of sale - Enacted 26 U.S.C. § 6340. ## § 6341: Expense of levy and sale - Enacted 26 U.S.C. § 6341. ## § 6342: Application of proceeds of levy - Enacted 26 U.S.C. § 6342. ## § 6343: Authority to release levy and return property - Enacted 26 U.S.C. § 6343. ## § 6344: Cross references - Enacted 26 U.S.C. § 6344. ## § 6401: Amounts treated as overpayments - Enacted 26 U.S.C. § 6401. ## § 6402: Authority to make credits or refunds - Enacted 26 U.S.C. § 6402. ## § 6403: Overpayment of installment - Enacted 26 U.S.C. § 6403. ## § 6404: Abatements - Enacted 26 U.S.C. § 6404. ## § 6405: Reports of refunds and credits - Enacted 26 U.S.C. § 6405. ## § 6406: Prohibition of administrative review of decisions - Enacted 26 U.S.C. § 6406. ## § 6407: Date of allowance of refund or credit - Enacted 26 U.S.C. § 6407. ## § 6411: Tentative carryback and refund adjustments - Enacted 26 U.S.C. § 6411. ## § 6412: Floor stocks refunds - Enacted 26 U.S.C. § 6412. ## § 6413: Special rules applicable to certain employment taxes - Enacted 26 U.S.C. § 6413. ## § 6414: Income tax withheld - Enacted 26 U.S.C. § 6414. ## § 6415: Credits or refunds to persons who collected certain taxes - Enacted 26 U.S.C. § 6415. ## § 6416: Certain taxes on sales and services - Enacted 26 U.S.C. § 6416. ## § 6419: Excise tax on wagering - Enacted 26 U.S.C. § 6419. ## § 6422: Cross references - Enacted 26 U.S.C. § 6422. ## § 6501: Limitations on assessment and collection - Enacted 26 U.S.C. § 6501. ## § 6502: Collection after assessment - Enacted 26 U.S.C. § 6502. ## § 6503: Suspension of running of period of limitation - Enacted 26 U.S.C. § 6503. ## § 6504: Cross references - Enacted 26 U.S.C. § 6504. ## § 6511: Limitations on credit or refund - Enacted 26 U.S.C. § 6511. ## § 6512: Limitations in case of petition to Tax Court - Enacted 26 U.S.C. § 6512. ## § 6513: Time return deemed filed and tax considered paid - Enacted 26 U.S.C. § 6513. ## § 6514: Credits or refunds after period of limitation - Enacted 26 U.S.C. § 6514. ## § 6515: Cross references - Enacted 26 U.S.C. § 6515. ## § 6521: Mitigation of effect of limitation in case of related taxes under different chapters - Enacted 26 U.S.C. § 6521. ## § 6531: Periods of limitation on criminal prosecutions - Enacted 26 U.S.C. § 6531. ## § 6532: Periods of limitation on suits - Enacted 26 U.S.C. § 6532. ## § 6533: Cross references - Enacted 26 U.S.C. § 6533. ## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax - Enacted 26 U.S.C. § 6601. ## § 6602: Interest on erroneous refund recoverable by suit - Enacted 26 U.S.C. § 6602. ## § 6611: Interest on overpayments - Enacted 26 U.S.C. § 6611. ## § 6612: Cross references - Enacted 26 U.S.C. § 6612. ## § 6651: Failure to file tax return or to pay tax - Enacted 26 U.S.C. § 6651. ## § 6652: Failure to file certain information returns, registration statements, etc. - Enacted 26 U.S.C. § 6652. ## § 6653: Failure to pay stamp tax - Enacted 26 U.S.C. § 6653. ## § 6654: Failure by individual to pay estimated income tax - Enacted 26 U.S.C. § 6654. ## § 6655: Failure by corporation to pay estimated income tax - Enacted 26 U.S.C. § 6655. ## § 6656: Failure to make deposit of taxes - Enacted 26 U.S.C. § 6656. ## § 6657: Bad checks - Enacted 26 U.S.C. § 6657. ## § 6671: Rules for application of assessable penalties - Enacted 26 U.S.C. § 6671. ## § 6672: Failure to collect and pay over tax, or attempt to evade or defeat tax - Enacted 26 U.S.C. § 6672. ## § 6673: Sanctions and costs awarded by courts - Enacted 26 U.S.C. § 6673. ## § 6674: Fraudulent statement or failure to furnish statement to employee - Enacted 26 U.S.C. § 6674. ## § 6801: Authority for establishment, alteration, and distribution - Enacted 26 U.S.C. § 6801. ## § 6802: Supply and distribution - Enacted 26 U.S.C. § 6802. ## § 6803: Accounting and safeguarding - Enacted 26 U.S.C. § 6803. ## § 6804: Attachment and cancellation - Enacted 26 U.S.C. § 6804. ## § 6805: Redemption of stamps - Enacted 26 U.S.C. § 6805. ## § 6806: Occupational tax stamps - Enacted 26 U.S.C. § 6806. ## § 6807: Stamping, marking, and branding seized goods - Enacted 26 U.S.C. § 6807. ## § 6808: Special provisions relating to stamps - Enacted 26 U.S.C. § 6808. ## § 6851: Termination assessments of income tax - Enacted 26 U.S.C. § 6851. ## § 6861: Jeopardy assessments of income, estate, gift, and certain excise taxes - Enacted 26 U.S.C. § 6861. ## § 6862: Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes - Enacted 26 U.S.C. § 6862. ## § 6863: Stay of collection of jeopardy assessments - Enacted 26 U.S.C. § 6863. ## § 6864: Termination of extended period for payment in case of carryback - Enacted 26 U.S.C. § 6864. ## § 6871: Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. - Enacted 26 U.S.C. § 6871. ## § 6872: Suspension of period on assessment - Enacted 26 U.S.C. § 6872. ## § 6873: Unpaid claims - Enacted 26 U.S.C. § 6873. ## § 6901: Transferred assets - Enacted 26 U.S.C. § 6901. ## § 6902: Provisions of special application to transferees - Enacted 26 U.S.C. § 6902. ## § 6903: Notice of fiduciary relationship - Enacted 26 U.S.C. § 6903. ## § 6904: Prohibition of injunctions - Enacted 26 U.S.C. § 6904. ## § 7001: Collection of foreign items - Enacted 26 U.S.C. § 7001. ## § 7011: Registration—persons paying a special tax - Enacted 26 U.S.C. § 7011. ## § 7012: Cross references - Enacted 26 U.S.C. § 7012. ## § 7101: Form of bonds - Enacted 26 U.S.C. § 7101. ## § 7102: Single bond in lieu of multiple bonds - Enacted 26 U.S.C. § 7102. ## § 7103: Cross references—Other provisions for bonds - Enacted 26 U.S.C. § 7103. ## § 7121: Closing agreements - Enacted 26 U.S.C. § 7121. ## § 7122: Compromises - Enacted 26 U.S.C. § 7122. ## § 7124: Cross references - Enacted 26 U.S.C. § 7124. ## § 7201: Attempt to evade or defeat tax - Enacted 26 U.S.C. § 7201. ## § 7202: Willful failure to collect or pay over tax - Enacted 26 U.S.C. § 7202. ## § 7203: Willful failure to file return, supply information, or pay tax - Enacted 26 U.S.C. § 7203. ## § 7204: Fraudulent statement or failure to make statement to employees - Enacted 26 U.S.C. § 7204. ## § 7205: Fraudulent withholding exemption certificate or failure to supply information - Enacted 26 U.S.C. § 7205. ## § 7206: Fraud and false statements - Enacted 26 U.S.C. § 7206. ## § 7207: Fraudulent returns, statements, or other documents - Enacted 26 U.S.C. § 7207. ## § 7208: Offenses relating to stamps - Enacted 26 U.S.C. § 7208. ## § 7209: Unauthorized use or sale of stamps - Enacted 26 U.S.C. § 7209. ## § 7210: Failure to obey summons - Enacted 26 U.S.C. § 7210. ## § 7211: False statements to purchasers or lessees relating to tax - Enacted 26 U.S.C. § 7211. ## § 7212: Attempts to interfere with administration of internal revenue laws - Enacted 26 U.S.C. § 7212. ## § 7213: Unauthorized disclosure of information - Enacted 26 U.S.C. § 7213. ## § 7214: Offenses by officers and employees of the United States - Enacted 26 U.S.C. § 7214. ## § 7231: Failure to obtain license for collection of foreign items - Enacted 26 U.S.C. § 7231. ## § 7232: Failure to register or reregister under section 4101, false representations of registration status, etc. - Enacted 26 U.S.C. § 7232. ## § 7261: Representation that retailers’ excise tax is excluded from price of article - Enacted 26 U.S.C. § 7261. ## § 7262: Violation of occupational tax laws relating to wagering—failure to pay special tax - Enacted 26 U.S.C. § 7262. ## § 7268: Possession with intent to sell in fraud of law or to evade tax - Enacted 26 U.S.C. § 7268. ## § 7269: Failure to produce records - Enacted 26 U.S.C. § 7269. ## § 7270: Insurance policies - Enacted 26 U.S.C. § 7270. ## § 7271: Penalties for offenses relating to stamps - Enacted 26 U.S.C. § 7271. ## § 7272: Penalty for failure to register or reregister - Enacted 26 U.S.C. § 7272. ## § 7273: Penalties for offenses relating to special taxes - Enacted 26 U.S.C. § 7273. ## § 7301: Property subject to tax - Enacted 26 U.S.C. § 7301. ## § 7302: Property used in violation of internal revenue laws - Enacted 26 U.S.C. § 7302. ## § 7303: Other property subject to forfeiture - Enacted 26 U.S.C. § 7303. ## § 7304: Penalty for fraudulently claiming drawback - Enacted 26 U.S.C. § 7304. ## § 7321: Authority to seize property subject to forfeiture - Enacted 26 U.S.C. § 7321. ## § 7322: Delivery of seized personal property to United States marshal - Enacted 26 U.S.C. § 7322. ## § 7323: Judicial action to enforce forfeiture - Enacted 26 U.S.C. § 7323. ## § 7324: Special disposition of perishable goods - Enacted 26 U.S.C. § 7324. ## § 7325: Personal property valued at $100,000 or less - Enacted 26 U.S.C. § 7325. ## § 7327: Customs laws applicable - Enacted 26 U.S.C. § 7327. ## § 7328: Cross references - Enacted 26 U.S.C. § 7328. ## § 7341: Penalty for sales to evade tax - Enacted 26 U.S.C. § 7341. ## § 7342: Penalty for refusal to permit entry or examination - Enacted 26 U.S.C. § 7342. ## § 7343: Definition of term “person” - Enacted 26 U.S.C. § 7343. ## § 7344: Extended application of penalties relating to officers of the Treasury Department - Enacted 26 U.S.C. § 7344. ## § 7401: Authorization - Enacted 26 U.S.C. § 7401. ## § 7402: Jurisdiction of district courts - Enacted 26 U.S.C. § 7402. ## § 7403: Action to enforce lien or to subject property to payment of tax - Enacted 26 U.S.C. § 7403. ## § 7404: Authority to bring civil action for estate taxes - Enacted 26 U.S.C. § 7404. ## § 7405: Action for recovery of erroneous refunds - Enacted 26 U.S.C. § 7405. ## § 7406: Disposition of judgments and moneys recovered - Enacted 26 U.S.C. § 7406. ## § 7410: Cross references - Enacted 26 U.S.C. § 7410. ## § 7421: Prohibition of suits to restrain assessment or collection - Enacted 26 U.S.C. § 7421. ## § 7422: Civil actions for refund - Enacted 26 U.S.C. § 7422. ## § 7423: Repayments to officers or employees - Enacted 26 U.S.C. § 7423. ## § 7424: Intervention - Enacted 26 U.S.C. § 7424. ## § 7437: Cross references - Enacted 26 U.S.C. § 7437. ## § 7441: Status - Enacted 26 U.S.C. § 7441. ## § 7442: Jurisdiction - Enacted 26 U.S.C. § 7442. ## § 7443: Membership - Enacted 26 U.S.C. § 7443. ## § 7444: Organization - Enacted 26 U.S.C. § 7444. ## § 7445: Offices - Enacted 26 U.S.C. § 7445. ## § 7446: Times and places of sessions - Enacted 26 U.S.C. § 7446. ## § 7447: Retirement - Enacted 26 U.S.C. § 7447. ## § 7451: Petitions - Enacted 26 U.S.C. § 7451. ## § 7452: Representation of parties - Enacted 26 U.S.C. § 7452. ## § 7453: Rules of practice, procedure, and evidence - Enacted 26 U.S.C. § 7453. ## § 7454: Burden of proof in fraud, foundation man­ager, and transferee cases - Enacted 26 U.S.C. § 7454. ## § 7455: Service of process - Enacted 26 U.S.C. § 7455. ## § 7456: Administration of oaths and procurement of testimony - Enacted 26 U.S.C. § 7456. ## § 7457: Witness fees - Enacted 26 U.S.C. § 7457. ## § 7458: Hearings - Enacted 26 U.S.C. § 7458. ## § 7459: Reports and decisions - Enacted 26 U.S.C. § 7459. ## § 7460: Provisions of special application to divisions - Enacted 26 U.S.C. § 7460. ## § 7461: Publicity of proceedings - Enacted 26 U.S.C. § 7461. ## § 7462: Publication of reports - Enacted 26 U.S.C. § 7462. ## § 7465: Provisions of special application to transferees - Enacted 26 U.S.C. § 7465. ## § 7471: Employees - Enacted 26 U.S.C. § 7471. ## § 7472: Expenditures - Enacted 26 U.S.C. § 7472. ## § 7473: Disposition of fees - Enacted 26 U.S.C. § 7473. ## § 7474: Fee for transcript of record - Enacted 26 U.S.C. § 7474. ## § 7481: Date when Tax Court decision becomes final - Enacted 26 U.S.C. § 7481. ## § 7482: Courts of review - Enacted 26 U.S.C. § 7482. ## § 7483: Notice of appeal - Enacted 26 U.S.C. § 7483. ## § 7484: Change of incumbent in office - Enacted 26 U.S.C. § 7484. ## § 7485: Bond to stay assessment and collection - Enacted 26 U.S.C. § 7485. ## § 7486: Refund, credit, or abatement of amounts dis­allowed - Enacted 26 U.S.C. § 7486. ## § 7487: Cross references - Enacted 26 U.S.C. § 7487. ## § 7501: Liability for taxes withheld or collected - Enacted 26 U.S.C. § 7501. ## § 7502: Timely mailing treated as timely filing and paying - Enacted 26 U.S.C. § 7502. ## § 7503: Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday - Enacted 26 U.S.C. § 7503. ## § 7504: Fractional parts of a dollar - Enacted 26 U.S.C. § 7504. ## § 7505: Sale of personal property acquired by the United States - Enacted 26 U.S.C. § 7505. ## § 7506: Administration of real estate acquired by the United States - Enacted 26 U.S.C. § 7506. ## § 7507: Exemption of insolvent banks from tax - Enacted 26 U.S.C. § 7507. ## § 7508: Time for performing certain acts postponed by reason of service in combat zone or contingency operation - Enacted 26 U.S.C. § 7508. ## § 7509: Expenditures incurred by the United States Postal Service - Enacted 26 U.S.C. § 7509. ## § 7510: Exemption from tax of domestic goods purchased for the United States - Enacted 26 U.S.C. § 7510. ## § 7601: Canvass of districts for taxable persons and objects - Enacted 26 U.S.C. § 7601. ## § 7602: Examination of books and witnesses - Enacted 26 U.S.C. § 7602. ## § 7603: Service of summons - Enacted 26 U.S.C. § 7603. ## § 7604: Enforcement of summons - Enacted 26 U.S.C. § 7604. ## § 7605: Time and place of examination - Enacted 26 U.S.C. § 7605. ## § 7606: Entry of premises for examination of taxable objects - Enacted 26 U.S.C. § 7606. ## § 7613: Cross references - Enacted 26 U.S.C. § 7613. ## § 7621: Internal revenue districts - Enacted 26 U.S.C. § 7621. ## § 7622: Authority to administer oaths and certify - Enacted 26 U.S.C. § 7622. ## § 7623: Expenses of detection of underpayments and fraud, etc. - Enacted 26 U.S.C. § 7623. ## § 7651: Administration and collection of taxes in possessions - Enacted 26 U.S.C. § 7651. ## § 7652: Shipments to the United States - Enacted 26 U.S.C. § 7652. ## § 7653: Shipments from the United States - Enacted 26 U.S.C. § 7653. ## § 7654: Coordination of United States and certain possession individual income taxes - Enacted 26 U.S.C. § 7654. ## § 7655: Cross references - Enacted 26 U.S.C. § 7655. ## § 7701: Definitions - Enacted 26 U.S.C. § 7701. ## § 7801: Authority of Department of the Treasury - Enacted 26 U.S.C. § 7801. ## § 7802: Internal Revenue Service Oversight Board - Enacted 26 U.S.C. § 7802. ## § 7803: Commissioner of Internal Revenue; other officials - Enacted 26 U.S.C. § 7803. ## § 7804: Other personnel - Enacted 26 U.S.C. § 7804. ## § 7805: Rules and regulations - Enacted 26 U.S.C. § 7805. ## § 7806: Construction of title - Enacted 26 U.S.C. § 7806. ## § 7807: Rules in effect upon enactment of this title - Enacted 26 U.S.C. § 7807. ## § 7808: Depositaries for collections - Enacted 26 U.S.C. § 7808. ## § 7809: Deposit of collections - Enacted 26 U.S.C. § 7809. ## § 7851: Applicability of revenue laws - Enacted 26 U.S.C. § 7851. ## § 7852: Other applicable rules - Enacted 26 U.S.C. § 7852. ## § 8001: Authorization - Enacted 26 U.S.C. § 8001. ## § 8002: Membership - Enacted 26 U.S.C. § 8002. ## § 8003: Election of chairman and vice chairman - Enacted 26 U.S.C. § 8003. ## § 8004: Appointment and compensation of staff - Enacted 26 U.S.C. § 8004. ## § 8005: Payment of expenses - Enacted 26 U.S.C. § 8005. ## § 8021: Powers - Enacted 26 U.S.C. § 8021. ## § 8022: Duties - Enacted 26 U.S.C. § 8022. ## § 8023: Additional powers to obtain data - Enacted 26 U.S.C. § 8023.