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S-Corp Liquidation - Inventory	S-Corp disolution using partnership interests as the distributed asset	S-corp, Is SEP-IRA deductible?
SC - Underpayment Interest Rates	SEP IRA and Spouse	SEP IRA versus Solo 401k / Individual 401k
S Corp. vs LLC for new start	S Corp Owner Health Insurance (circa 2006)	S Corp Stock Question
S Corp vs. Sch C: what level of profit should a company incorporate?	S Corporation - Loans not transferred in	S Corporation Distributions
S Corporation Excess Net Passive Income Tax	S Corporation Termination of Shareholders Interest	S Corporation passive income tax
S corp eligible shareholders	S corp forgives llc of loan	S corp formation
S corporation liquidation - outstanding liabilities	S corporation real estate distribution	Sale of Assets Held for More Than Five Years
Sale of Non-inventory merchandise	Sale of S corp stock and related investment income	Sale of Your Home
Sales, Trades, Exchanges (2004 IRS FAQ)	Sales Tax Deduction - Optional Method	Sales Tax Deduction - Optional Table Method
Sales tax and liens	Savings Bonds (2004 IRS FAQ)	Schedule A
Schedule B	Schedule C	Schedule C & Schedule SE (2004 IRS FAQ)
Schedule D reporting via broker summary	Schedule F	Schedule K-1(Form 1065) - Line 13 - Other Deductions - Code Definition
Schedule K-1 (Forms 1065 and 1120S)	Schedule K-1 - Line 20 (Form 1065) Code Definition	Schedule M-3 FAQs
Schedule SE	Scholarship and Fellowship Grants	Scrap Metal Industry Audit Technique Guide
Screenwriting costs	Search results	Sec. 1
Sec. 1. Tax imposed	Sec. 1001	Sec. 1001. Determination of amount of and recognition of gain or loss
Sec. 101	Sec. 101. Certain death benefits	Sec. 1011
Sec. 1011. Adjusted basis for determining gain or loss	Sec. 1012	Sec. 1012. Basis of property - cost
Sec. 1013	Sec. 1013. Basis of property included in inventory	Sec. 1014
Sec. 1014. Basis of property acquired from a decedent	Sec. 1015	Sec. 1015. Basis of property acquired by gifts and transfers in trust
Sec. 1016	Sec. 1016. Adjustments to basis	Sec. 1017
Sec. 1017. Discharge of indebtedness	Sec. 1019	Sec. 1019. Property on which lessee has made improvements
Sec. 102	Sec. 102. Gifts and inheritances	Sec. 1021
Sec. 1021. Sale of annuities	Sec. 1022	Sec. 1022. Treatment of property acquired from a decedent dying after December 31, 2009
Sec. 1023	Sec. 1023. Cross references	Sec. 103
Sec. 103. Interest on State and local bonds	Sec. 1031	Sec. 1031. Exchange of property held for productive use or investment
Sec. 1032	Sec. 1032. Exchange of stock for property	Sec. 1033
Sec. 1033. Involuntary conversions	Sec. 1034	Sec. 1035
Sec. 1035. Certain exchanges of insurance policies	Sec. 1036	Sec. 1036. Stock for stock of same corporation
Sec. 1037	Sec. 1037. Certain exchanges of United States obligations	Sec. 1038
Sec. 1038. Certain reacquisitions of real property	Sec. 104	Sec. 104. Compensation for injuries or sickness
Sec. 1040	Sec. 1040. Transfer of certain farm, etc., real property	Sec. 1041
Sec. 1041. Transfers of property between spouses or incident to divorce	Sec. 1042	Sec. 1042. Sales of stock to employee stock ownership plans or certain cooperatives
Sec. 1043	Sec. 1043. Sale of property to comply with conflict-of-interest requirements	Sec. 1044
Sec. 1044. Rollover of publicly traded securities gain into specialized small business investment companies	Sec. 1045	Sec. 1045. Rollover of gain from qualified small business stock to another qualified small business stock
Sec. 105	Sec. 105. Amounts received under accident and health plans	Sec. 1051
Sec. 1051. Property acquired during affiliation	Sec. 1052	Sec. 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
Sec. 1053	Sec. 1053. Property acquired before March 1, 1913	Sec. 1054
Sec. 1054. Certain stock of Federal National Mortgage Association	Sec. 1055	Sec. 1055. Redeemable ground rents
Sec. 1056	Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise	Sec. 1056. Basis limitation for player contracts transferred in connection with the sale of a franchise - REPEALED
Sec. 1058	Sec. 1058. Transfers of securities under certain agreements	Sec. 1059
Sec. 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends	Sec. 1059A	Sec. 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons
Sec. 106	Sec. 106. Contributions by employer to accident and health plans	Sec. 1060
Sec. 1060. Special allocation rules for certain asset acquisitions	Sec. 1061	Sec. 1061. Cross references
Sec. 107	Sec. 107. Rental value of parsonages	Sec. 108
Sec. 108. Income from discharge of indebtedness	Sec. 1081	Sec. 1081. Nonrecognition of gain or loss on exchanges or distributions in obedience to orders of S.E.C
Sec. 1082	Sec. 1082. Basis for determining gain or loss	Sec. 1083
Sec. 1083. Definitions	Sec. 109	Sec. 109. Improvements by lessee on lessor's property
Sec. 1091	Sec. 1091. Loss from wash sales of stock or securities	Sec. 1092
Sec. 1092. Straddles	Sec. 11	Sec. 11. Tax imposed
Sec. 110	Sec. 110. Qualified lessee construction allowances for short-term leases	Sec. 111
Sec. 111. Recovery of tax benefit items	Sec. 112	Sec. 112. Certain combat zone compensation of members of the Armed Forces
Sec. 114	Sec. 114. Extraterritorial income	Sec. 114. Extraterritorial income - Repealed by PL 108-357
Sec. 115	Sec. 115. Income of States, municipalities, etc	Sec. 117
Sec. 117. Qualified scholarships	Sec. 118	Sec. 118. Contributions to the capital of a corporation
Sec. 119	Sec. 119. Meals or lodging furnished for the convenience of the employer	Sec. 12
Sec. 12. Cross references relating to tax on corporations	Sec. 120	Sec. 120. Amounts received under qualified group legal services plans
Sec. 1201	Sec. 1201. Alternative tax for corporations	Sec. 1202
Sec. 1202. Partial exclusion for gain from certain small business stock	Sec. 121	Sec. 121. Exclusion of gain from sale of principal residence
Sec. 1211	Sec. 1211. Limitation on capital losses	Sec. 1212
Sec. 1212. Capital loss carrybacks and carryovers	Sec. 122	Sec. 122. Certain reduced uniformed services retirement pay
Sec. 1221	Sec. 1221. Capital asset defined	Sec. 1222
Sec. 1222. Other terms relating to capital gains and losses	Sec. 1223	Sec. 1223. Holding period of property
Sec. 123	Sec. 123. Amounts received under insurance contracts for certain living expenses	Sec. 1231
Sec. 1231. Property used in the trade or business and involuntary conversions	Sec. 1233	Sec. 1233. Gains and losses from short sales
Sec. 1234	Sec. 1234. Options to buy or sell	Sec. 1234A
Sec. 1234A. Gains or losses from certain terminations	Sec. 1234B	Sec. 1234B. Gains or losses from securities futures contracts
Sec. 1235	Sec. 1235. Sale or exchange of patents	Sec. 1236
Sec. 1236. Dealers in securities	Sec. 1237	Sec. 1237. Real property subdivided for sale
Sec. 1239	Sec. 1239. Gain from sale of depreciable property between certain related taxpayers	Sec. 1241
Sec. 1241. Cancellation of lease or distributor's agreement	Sec. 1242	Sec. 1242. Losses on small business investment company stock
Sec. 1243	Sec. 1243. Loss of small business investment company	Sec. 1244
Sec. 1244. Losses on small business stock	Sec. 1245	Sec. 1245. Gain from dispositions of certain depreciable property
Sec. 1246	Sec. 1246. Gain on foreign investment company stock	Sec. 1246. Gain on foreign investment company stock - REPEALED effective after 12/31/2004
Sec. 1247	Sec. 1247. Election by foreign investment companies to distribute income currently	Sec. 1247. Election by foreign investment companies to distribute income currently - REPEALED effective after 12/31/2004
Sec. 1248	Sec. 1248. Gain from certain sales or exchanges of stock in certain foreign corporations	Sec. 1249
Sec. 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations	Sec. 125	Sec. 125. Cafeteria plans
Sec. 1250	Sec. 1250. Gain from dispositions of certain depreciable realty	Sec. 1252
Sec. 1252. Gain from disposition of farm land	Sec. 1253	Sec. 1253. Transfers of franchises, trademarks, and trade names
Sec. 1254	Sec. 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties	Sec. 1255
Sec. 1255. Gain from disposition of section 126 property	Sec. 1256	Sec. 1256. Section 1256 contracts marked to market
Sec. 1257	Sec. 1257. Disposition of converted wetlands or highly erodible croplands	Sec. 1258
Sec. 1258. Recharacterization of gain from certain financial transactions	Sec. 1259	Sec. 1259. Constructive sales treatment for appreciated financial positions
Sec. 126	Sec. 126. Certain cost-sharing payments	Sec. 1260
Sec. 1260. Gains from constructive ownership transactions	Sec. 127	Sec. 127. Educational assistance programs
Sec. 1271	Sec. 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments	Sec. 1272
Sec. 1272. Current inclusion in income of original issue discount	Sec. 1273	Sec. 1273. Determination of amount of original issue discount
Sec. 1274	Sec. 1274. Determination of issue price in the case of certain debt instruments issued for property	Sec. 1274A
Sec. 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000	Sec. 1275	Sec. 1275. Other definitions and special rules
Sec. 1276	Sec. 1276. Disposition gain representing accrued market discount treated as ordinary income	Sec. 1277
Sec. 1277. Deferral of interest deduction allocable to accrued market discount	Sec. 1278	Sec. 1278. Definitions and special rules
Sec. 1281	Sec. 1281. Current inclusion in income of discount on certain short-term obligations	Sec. 1282
Sec. 1282. Deferral of interest deduction allocable to accrued discount	Sec. 1283	Sec. 1283. Definitions and special rules
Sec. 1286	Sec. 1286. Tax treatment of stripped bonds	Sec. 1287
Sec. 1287. Denial of capital gain treatment for gains on certain obligations not in registered form	Sec. 1288	Sec. 1288. Treatment of original issue discount on tax-exempt obligations
Sec. 129	Sec. 129. Dependent care assistance programs	Sec. 1291
Sec. 1291. Interest on tax deferral	Sec. 1293	Sec. 1293. Current taxation of income from qualified electing funds
Sec. 1294	Sec. 1294. Election to extend time for payment of tax on undistributed earnings	Sec. 1295
Sec. 1295. Qualified electing fund	Sec. 1296	Sec. 1296. Election of mark to market for marketable stock
Sec. 1297	Sec. 1297. Passive foreign investment company	Sec. 1298
Sec. 1298. Special rules	Sec. 130	Sec. 130. Certain personal injury liability assignments
Sec. 1301	Sec. 1301. Averaging of farm income	Sec. 131
Sec. 131. Certain foster care payments	Sec. 1311	Sec. 1311. Correction of error
Sec. 1312	Sec. 1312. Circumstances of adjustment	Sec. 1313
Sec. 1313. Definitions	Sec. 1314	Sec. 1314. Amount and method of adjustment
Sec. 132	Sec. 132. Certain fringe benefits	Sec. 134
Sec. 134. Certain military benefits	Sec. 1341	Sec. 1341. Computation of tax where taxpayer restores substantial amount held under claim of right
Sec. 135	Sec. 135. Income from United States savings bonds used to pay higher education tuition and fees	Sec. 1351
Sec. 1351. Treatment of recoveries of foreign expropriation losses	Sec. 1352	Sec. 1352. Alternative tax on qualifying shipping activities
Sec. 1353	Sec. 1353. Notional shipping income	Sec. 1354
Sec. 1354. Alternative tax election; revocation; termination	Sec. 1355	Sec. 1355. Definitions and special rules
Sec. 1356	Sec. 1356. Qualifying shipping activities	Sec. 1357
Sec. 1357. Items not subject to regular tax; depreciation; interest	Sec. 1358	Sec. 1358. Allocation of credits, income, and deductions
Sec. 1359	Sec. 1359. Disposition of qualifying vessels	Sec. 136
Sec. 136. Energy conservation subsidies provided by public utilities	Sec. 1361	Sec. 1361. S corporation defined
Sec. 1362	Sec. 1362. Election; revocation; termination	Sec. 1363
Sec. 1363. Effect of election on corporation	Sec. 1366	Sec. 1366. Pass-thru of items to shareholders
Sec. 1367	Sec. 1367. Adjustments to basis of stock of shareholders, etc	Sec. 1368
Sec. 1368. Distributions	Sec. 137	Sec. 137. Adoption assistance programs
Sec. 1371	Sec. 1371. Coordination with subchapter C	Sec. 1372
Sec. 1372. Partnership rules to apply for fringe benefit purposes	Sec. 1373	Sec. 1373. Foreign income
Sec. 1374	Sec. 1374. Tax imposed on certain built-in gains	Sec. 1375
Sec. 1375. Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receipts	Sec. 1377	Sec. 1377. Definitions and special rule
Sec. 1378	Sec. 1378. Taxable year of S corporation	Sec. 1379
Sec. 1379. Transitional rules on enactment	Sec. 138	Sec. 138. Medicare Advantage MSA
Sec. 138. Medicare Choice MSA	Sec. 1381	Sec. 1381. Organizations to which part applies
Sec. 1382	Sec. 1382. Taxable income of cooperatives	Sec. 1383
Sec. 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates	Sec. 1385	Sec. 1385. Amounts includible in patron's gross income
Sec. 1388	Sec. 1388. Definitions; special rules	Sec. 139
Sec. 139. Disaster relief payments	Sec. 1391	Sec. 1391. Designation procedure
Sec. 1392	Sec. 1392. Eligibility criteria	Sec. 1393
Sec. 1393. Definitions and special rules	Sec. 1394	Sec. 1394. Tax-exempt enterprise zone facility bonds
Sec. 1396	Sec. 1396. Empowerment zone employment credit	Sec. 1397
Sec. 1397. Other definitions and special rules	Sec. 1397A	Sec. 1397A. Increase in expensing under section 179
Sec. 1397B	Sec. 1397B. Nonrecognition of gain on rollover of empowerment zone investments	Sec. 1397C
Sec. 1397C. Enterprise zone business defined	Sec. 1397D	Sec. 1397D. Qualified zone property defined
Sec. 1397E	Sec. 1397E. Credit to holders of qualified zone academy bonds	Sec. 1397F
Sec. 1397F. Regulations	Sec. 1398	Sec. 1398. Rules relating to individuals' title 11 cases
Sec. 1399	Sec. 1399. No separate taxable entities for partnerships, corporations, etc	Sec. 139A
Sec. 139A. Federal subsidies for prescription drug plans.	Sec. 140	Sec. 140. Cross references to other Acts
Sec. 1400	Sec. 1400. Establishment of DC Zone	Sec. 1400A
Sec. 1400A. Tax-exempt economic development bonds	Sec. 1400B	Sec. 1400B. Zero percent capital gains rate
Sec. 1400C	Sec. 1400C. First-time homebuyer credit for District of Columbia	Sec. 1400E
Sec. 1400E. Designation of renewal communities	Sec. 1400F	Sec. 1400F. Renewal community capital gain
Sec. 1400G	Sec. 1400G. Renewal community business defined	Sec. 1400H
Sec. 1400H. Renewal community employment credit	Sec. 1400I	Sec. 1400I. Commercial revitalization deduction
Sec. 1400J	Sec. 1400J. Increase in expensing under section 179	Sec. 1400L
Sec. 1400L. Tax Benefits for New York Liberty Zone	Sec. 1400M	Sec. 1400M. Definitions
Sec. 1400N	Sec. 1400N. Tax benefits for Gulf Opportunity Zone	Sec. 1400O
Sec. 1400O. Education Tax Benefits	Sec. 1400O. Education tax benefits	Sec. 1400P
Sec. 1400P. Housing tax benefits	Sec. 1400Q	Sec. 1400Q. Special rules for use of retirement funds
Sec. 1400R	Sec. 1400R. Employment relief	Sec. 1400S
Sec. 1400S. Additional tax relief provisions	Sec. 1400T	Sec. 1400T. Special rules for mortgage revenue bonds
Sec. 1401	Sec. 1401. Rate of tax	Sec. 1402
Sec. 1402. Definitions	Sec. 1403	Sec. 1403. Miscellaneous provisions
Sec. 141	Sec. 141. Private activity bond; qualified bond	Sec. 142
Sec. 142. Exempt facility bond	Sec. 143	Sec. 143. Mortgage revenue bonds- qualified mortgage bond and qualified veterans' mortgage bond
Sec. 144	Sec. 144. Qualified small issue bond; qualified student loan bond; qualified redevelopment bond	Sec. 1441
Sec. 1441. Withholding of tax on nonresident aliens	Sec. 1442	Sec. 1442. Withholding of tax on foreign corporations
Sec. 1443	Sec. 1443. Foreign tax-exempt organizations	Sec. 1444
Sec. 1444. Withholding on Virgin Islands source income	Sec. 1445	Sec. 1445. Withholding of tax on dispositions of United States real property interests
Sec. 1446	Sec. 1446. Withholding (FOOTNOTE 1) tax on foreign partners' share of effectively connected income	Sec. 145
Sec. 145. Qualified 501(c)(3) bond	Sec. 146	Sec. 146. Volume cap
Sec. 1461	Sec. 1461. Liability for withheld tax	Sec. 1462
Sec. 1462. Withheld tax as credit to recipient of income	Sec. 1463	Sec. 1463. Tax paid by recipient of income
Sec. 1464	Sec. 1464. Refunds and credits with respect to withheld tax	Sec. 147
Sec. 147. Other requirements applicable to certain private activity bonds	Sec. 148	Sec. 148. Arbitrage
Sec. 149	Sec. 149. Bonds must be registered to be tax exempt; other requirements	Sec. 15
Sec. 15. Effect of changes	Sec. 150	Sec. 150. Definitions and special rules
Sec. 1501	Sec. 1501. Privilege to file consolidated returns	Sec. 1502
Sec. 1502. Regulations	Sec. 1503	Sec. 1503. Computation and payment of tax
Sec. 1504	Sec. 1504. Definitions	Sec. 1505
Sec. 1505. Cross references	Sec. 151	Sec. 151. Allowance of deductions for personal exemptions
Sec. 152	Sec. 152. Dependent defined	Sec. 153
Sec. 153. Cross references	Sec. 1551	Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
Sec. 1552	Sec. 1552. Earnings and profits	Sec. 1561
Sec. 1561. Limitations on certain multiple tax benefits in the case of certain controlled corporations	Sec. 1563	Sec. 1563. Definitions and special rules
Sec. 161	Sec. 161. Allowance of deductions	Sec. 162
Sec. 162. Trade or business expenses	Sec. 163	Sec. 163. Interest
Sec. 164	Sec. 164. Taxes	Sec. 165
Sec. 165. Losses	Sec. 166	Sec. 166. Bad debts
Sec. 167	Sec. 167. Depreciation	Sec. 168
Sec. 168. Accelerated cost recovery system	Sec. 169	Sec. 169. Amortization of pollution control facilities
Sec. 170	Sec. 170. Charitable, etc., contributions and gifts	Sec. 171
Sec. 171. Amortizable bond premium	Sec. 172	Sec. 172. Net operating loss deduction
Sec. 173	Sec. 173. Circulation expenditures	Sec. 174
Sec. 174. Research and experimental expenditures	Sec. 175	Sec. 175. Soil and water conservation expenditures
Sec. 176	Sec. 176. Payments with respect to employees of certain foreign corporations	Sec. 178
Sec. 178. Amortization of cost of acquiring a lease	Sec. 179	Sec. 179. Election to expense certain depreciable business assets
Sec. 179A	Sec. 179A. Deduction for clean-fuel vehicles and certain refueling property	Sec. 179B
Sec. 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations.	Sec. 179C	Sec. 179C. Election to Expense Certain Refineries.
Sec. 179D	Sec. 179D. Energy Efficient Commercial Buildings Deduction.	Sec. 180
Sec. 180. Expenditures by farmers for fertilizer, etc	Sec. 181	Sec. 181. Treatment of Certain Qualified Film and Television Productions
Sec. 183	Sec. 183. Activities not engaged in for profit	Sec. 185
Sec. 186	Sec. 186. Recoveries of damages for antitrust violations, etc	Sec. 190
Sec. 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly	Sec. 192	Sec. 192. Contributions to black lung benefit trust
Sec. 193	Sec. 193. Tertiary injectants	Sec. 194
Sec. 194. Amortization of reforestation expenditures	Sec. 194. Treatment of reforestation expenditures	Sec. 194A
Sec. 194A. Contributions to employer liability trusts	Sec. 195	Sec. 195. Start-up expenditures
Sec. 196	Sec. 196. Deduction for certain unused business credits	Sec. 197
Sec. 197. Amortization of goodwill and certain other intangibles	Sec. 198	Sec. 198. Expensing of environmental remediation costs
Sec. 199	Sec. 199. Deduction relating to income attributable to domestic production activities	Sec. 2
Sec. 2. Definitions and special rules	Sec. 2001	Sec. 2001. Imposition and rate of tax
Sec. 2002	Sec. 2002. Liability for payment	Sec. 2010
Sec. 2010. Unified credit against estate tax	Sec. 2011	Sec. 2011. Credit for State death taxes
Sec. 2012	Sec. 2012. Credit for gift tax	Sec. 2013
Sec. 2013. Credit for tax on prior transfers	Sec. 2014	Sec. 2014. Credit for foreign death taxes
Sec. 2015	Sec. 2015. Credit for death taxes on remainders	Sec. 2016
Sec. 2016. Recovery of taxes claimed as credit	Sec. 2031	Sec. 2031. Definition of gross estate
Sec. 2032	Sec. 2032. Alternate valuation	Sec. 2032A
Sec. 2032A. Valuation of certain farm, etc., real property	Sec. 2033	Sec. 2033. Property in which the decedent had an interest
Sec. 2034	Sec. 2034. Dower or curtesy interests	Sec. 2035
Sec. 2035. Adjustments for certain gifts made within 3 years of decedent's death	Sec. 2036	Sec. 2036. Transfers with retained life estate
Sec. 2037	Sec. 2037. Transfers taking effect at death	Sec. 2038
Sec. 2038. Revocable transfers	Sec. 2039	Sec. 2039. Annuities
Sec. 2040	Sec. 2040. Joint interests	Sec. 2041
Sec. 2041. Powers of appointment	Sec. 2042	Sec. 2042. Proceeds of life insurance
Sec. 2043	Sec. 2043. Transfers for insufficient consideration	Sec. 2044
Sec. 2044. Certain property for which marital deduction was previously allowed	Sec. 2045	Sec. 2045. Prior interests
Sec. 2046	Sec. 2046. Disclaimers	Sec. 2051
Sec. 2051. Definition of taxable estate	Sec. 2053	Sec. 2053. Expenses, indebtedness, and taxes
Sec. 2054	Sec. 2054. Losses	Sec. 2055
Sec. 2055. Transfers for public, charitable, and religious uses	Sec. 2056	Sec. 2056. Bequests, etc., to surviving spouse
Sec. 2056A	Sec. 2056A. Qualified domestic trust	Sec. 2057
Sec. 2057. Family-owned business interests	Sec. 2058	Sec. 2058. State death taxes
Sec. 21	Sec. 21. Expenses for household and dependent care services necessary for gainful employment	Sec. 2101
Sec. 2101. Tax imposed	Sec. 2102	Sec. 2102. Credits against tax
Sec. 2103	Sec. 2103. Definition of gross estate	Sec. 2104
Sec. 2104. Property within the United States	Sec. 2105	Sec. 2105. Property without the United States
Sec. 2106	Sec. 2106. Taxable estate	Sec. 2107
Sec. 2107. Expatriation to avoid tax	Sec. 2108	Sec. 2108. Application of pre-1967 estate tax provisions
Sec. 211	Sec. 211. Allowance of deductions	Sec. 212
Sec. 212. Expenses for production of income	Sec. 213	Sec. 213. Medical, dental, etc., expenses
Sec. 215	Sec. 215. Alimony, etc., payments	Sec. 216
Sec. 216. Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder	Sec. 217	Sec. 217. Moving expenses
Sec. 219	Sec. 219. Retirement savings	Sec. 22
Sec. 22. Credit for the elderly and the permanently and totally disabled	Sec. 220	Sec. 220. Archer MSAs
Sec. 2201	Sec. 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks	Sec. 2201. Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks
Sec. 2203	Sec. 2203. Definition of executor	Sec. 2204
Sec. 2204. Discharge of fiduciary from personal liability	Sec. 2205	Sec. 2205. Reimbursement out of estate
Sec. 2206	Sec. 2206. Liability of life insurance beneficiaries	Sec. 2207
Sec. 2207. Liability of recipient of property over which decedent had power of appointment	Sec. 2207A	Sec. 2207A. Right of recovery in the case of certain marital deduction property
Sec. 2207B	Sec. 2207B. Right of recovery where decedent retained interest	Sec. 2208
Sec. 2208. Certain residents of possessions considered citizens of the United States	Sec. 2209	Sec. 2209. Certain residents of possessions considered nonresidents not citizens of the United States
Sec. 221	Sec. 221. Interest on education loans	Sec. 2210
Sec. 2210. Termination	Sec. 222	Sec. 222. Qualified tuition and related expenses
Sec. 223	Sec. 223. Cross reference	Sec. 223. Health Savings Accounts
Sec. 224	Sec. 224. Cross reference	Sec. 23
Sec. 23. Adoption expenses	Sec. 24	Sec. 24. Child tax credit
Sec. 241	Sec. 241. Allowance of special deductions	Sec. 243
Sec. 243. Dividends received by corporations	Sec. 244	Sec. 244. Dividends received on certain preferred stock
Sec. 245	Sec. 245. Dividends received from certain foreign corporations	Sec. 246
Sec. 246. Rules applying to deductions for dividends received	Sec. 246A	Sec. 246A. Dividends received deduction reduced where portfolio stock is debt financed
Sec. 247	Sec. 247. Dividends paid on certain preferred stock of public utilities	Sec. 248
Sec. 248. Organizational expenditures	Sec. 249	Sec. 249. Limitation on deduction of bond premium on repurchase
Sec. 25	Sec. 25. Interest on certain home mortgages	Sec. 2501
Sec. 2501. Imposition of tax	Sec. 2502	Sec. 2502. Rate of tax
Sec. 2503	Sec. 2503. Taxable gifts	Sec. 2504
Sec. 2504. Taxable gifts for preceding calendar periods	Sec. 2505	Sec. 2505. Unified credit against gift tax
Sec. 2511	Sec. 2511. Transfers in general	Sec. 2512
Sec. 2512. Valuation of gifts	Sec. 2513	Sec. 2513. Gift by husband or wife to third party
Sec. 2514	Sec. 2514. Powers of appointment	Sec. 2515
Sec. 2515. Treatment of generation-skipping transfer tax	Sec. 2516	Sec. 2516. Certain property settlements
Sec. 2518	Sec. 2518. Disclaimers	Sec. 2519
Sec. 2519. Dispositions of certain life estates	Sec. 2521	Sec. 2522
Sec. 2522. Charitable and similar gifts	Sec. 2523	Sec. 2523. Gift to spouse
Sec. 2524	Sec. 2524. Extent of deductions	Sec. 25A
Sec. 25A. Hope and Lifetime Learning credits	Sec. 25B	Sec. 25B. Elective deferrals and IRA contributions by certain individuals
Sec. 25C	Sec. 25C. Nonbusiness Energy Property	Sec. 25D
Sec. 25D. Residential Energy Efficient Property	Sec. 26	Sec. 26. Limitation based on tax liability; definition of tax liability
Sec. 2601	Sec. 2601. Tax imposed	Sec. 2602
Sec. 2602. Amount of tax	Sec. 2603	Sec. 2603. Liability for tax
Sec. 2604	Sec. 2604. Credit for certain State taxes	Sec. 261
Sec. 261. General rule for disallowance of deductions	Sec. 2611	Sec. 2611. Generation-skipping transfer defined
Sec. 2612	Sec. 2612. Taxable termination; taxable distribution; direct skip	Sec. 2613
Sec. 2613. Skip person and non-skip person defined	Sec. 262	Sec. 262. Personal, living, and family expenses
Sec. 2621	Sec. 2621. Taxable amount in case of taxable distribution	Sec. 2622
Sec. 2622. Taxable amount in case of taxable termination	Sec. 2623	Sec. 2623. Taxable amount in case of direct skip
Sec. 2624	Sec. 2624. Valuation	Sec. 263
Sec. 263. Capital expenditures	Sec. 2631	Sec. 2631. GST exemption
Sec. 2632	Sec. 2632. Special rules for allocation of GST exemption	Sec. 263A
Sec. 263A. Capitalization and inclusion in inventory costs of certain expenses	Sec. 264	Sec. 264. Certain amounts paid in connection with insurance contracts
Sec. 2641	Sec. 2641. Applicable rate	Sec. 2642
Sec. 2642. Inclusion ratio	Sec. 265	Sec. 265. Expenses and interest relating to tax-exempt income
Sec. 2651	Sec. 2651. Generation assignment	Sec. 2652
Sec. 2652. Other definitions	Sec. 2653	Sec. 2653. Taxation of multiple skips
Sec. 2654	Sec. 2654. Special rules	Sec. 266
Sec. 266. Carrying charges	Sec. 2661	Sec. 2661. Administration
Sec. 2662	Sec. 2662. Return requirements	Sec. 2663
Sec. 2663. Regulations	Sec. 2664	Sec. 2664. Termination
Sec. 267	Sec. 267. Losses, expenses, and interest with respect to transactions between related taxpayers	Sec. 268
Sec. 268. Sale of land with unharvested crop	Sec. 269	Sec. 269. Acquisitions made to evade or avoid income tax
Sec. 269A	Sec. 269A. Personal service corporations formed or availed of to avoid or evade income tax	Sec. 269B
Sec. 269B. Stapled entities	Sec. 27	Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit
Sec. 2701	Sec. 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships	Sec. 2702
Sec. 2702. Special valuation rules in case of transfers of interests in trusts	Sec. 2703	Sec. 2703. Certain rights and restrictions disregarded
Sec. 2704	Sec. 2704. Treatment of certain lapsing rights and restrictions	Sec. 271
Sec. 271. Debts owed by political parties, etc	Sec. 272	Sec. 272. Disposal of coal or domestic iron ore
Sec. 273	Sec. 273. Holders of life or terminable interest	Sec. 274
Sec. 274. Disallowance of certain entertainment, etc., expenses	Sec. 275	Sec. 275. Certain taxes
Sec. 276	Sec. 276. Certain indirect contributions to political parties	Sec. 277
Sec. 277. Deductions incurred by certain membership organizations in transactions with members	Sec. 279	Sec. 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
Sec. 280A	Sec. 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc	Sec. 280B
Sec. 280B. Demolition of structures	Sec. 280C	Sec. 280C. Certain expenses for which credits are allowable
Sec. 280E	Sec. 280E. Expenditures in connection with the illegal sale of drugs	Sec. 280F
Sec. 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes	Sec. 280G	Sec. 280G. Golden parachute payments
Sec. 280H	Sec. 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years	Sec. 281
Sec. 281. Terminal railroad corporations and their shareholders	Sec. 29	Sec. 29. Credit for producing fuel from a nonconventional source
Sec. 29. Credit for producing fuel from a nonconventional source (REDESIGNATED Sec. 45K for tax years ending after 12/31/2005)	Sec. 291	Sec. 291. Special rules relating to corporate preference items
Sec. 3	Sec. 3. Tax tables for individuals	Sec. 30
Sec. 30. Credit for qualified electric vehicles	Sec. 301	Sec. 301. Distributions of property
Sec. 302	Sec. 302. Distributions in redemption of stock	Sec. 303
Sec. 303. Distributions in redemption of stock to pay death taxes	Sec. 304	Sec. 304. Redemption through use of related corporations
Sec. 305	Sec. 305. Distributions of stock and stock rights	Sec. 306
Sec. 306. Dispositions of certain stock	Sec. 307	Sec. 307. Basis of stock and stock rights acquired in distributions
Sec. 30A	Sec. 30A. Puerto Rico economic activity credit	Sec. 30B
Sec. 30B. Alternative fuel vehicle refueling property credit	Sec. 30B. Alternative motor vehicle credit	Sec. 30C
Sec. 30C. Alternative fuel vehicle refueling property credit	Sec. 31	Sec. 31. Tax withheld on wages
Sec. 3101	Sec. 3101. Rate of tax	Sec. 3102
Sec. 3102. Deduction of tax from wages	Sec. 311	Sec. 311. Taxability of corporation on distribution

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