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Subtitle A --- Income Taxes |
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1 | (479) |
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1 | (476) |
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Subchapter A --- Determination of Tax Liability |
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1 | (43) |
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Part I --- Tax on Individuals |
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1 | (11) |
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Part II --- Tax on Corporations |
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12 | (1) |
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Part IV --- Credits Against Tax |
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13 | (1) |
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Subpart A --- Nonrefundable Personal Credits |
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13 | (14) |
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Subpart B --- Other Credits |
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27 | (1) |
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Subpart C --- Refundable Credits |
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28 | (6) |
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Part VI --- Alternative Minimum Tax |
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34 | (10) |
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Subchapter B --- Computation of Taxable Income |
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44 | (220) |
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Part I --- Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc |
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44 | (10) |
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Part II --- Items Specifically Included in Gross Income |
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54 | (23) |
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Part III --- Items Specifically Excluded From Gross Income |
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77 | (47) |
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Part IV --- Tax Exemption Requirements for State and Local Bonds |
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124 | (1) |
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Subpart A --- Private Activity Bonds |
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124 | (4) |
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Subpart B --- Requirements Applicable to All State and Local Bonds |
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128 | (1) |
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Part V --- Deductions for Personal Exemptions |
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129 | (7) |
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Part VI --- Itemized Deductions for Individuals and Corporations |
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136 | (76) |
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Part VII --- Additional Itemized Deductions For Individuals |
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212 | (20) |
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Part VIII --- Special Deductions for Corporations |
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232 | (1) |
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Part IX --- Items Not Deductible |
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233 | (31) |
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Subchapter C --- Corporate Distributions and Adjustments |
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264 | (3) |
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264 | (1) |
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Subpart C --- Definitions; Constructive Ownership of Stocks |
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264 | (1) |
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Part III --- Corporate Organizations and Reorganizations |
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264 | (1) |
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Subpart A --- Corporate Organizations |
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264 | (1) |
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Subpart B --- Effects on Shareholders and Security Holders |
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265 | (1) |
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Subpart C --- Effects on Corporations |
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266 | (1) |
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Part VI --- Treatment of Certain Corporate Interests as Stock of Indebtedness |
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267 | (1) |
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Subchapter D --- Deferred Compensation, Etc. |
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267 | (45) |
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Part I --- Pension, Profit-Sharing, Stock Bonus Plans, Etc. |
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267 | (1) |
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Subpart A --- General Rule |
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267 | (33) |
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Subpart B --- Special Rules |
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300 | (7) |
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Subpart D --- Treatment of Welfare Benefit Plans |
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307 | (1) |
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Part II --- Certain Stock Options |
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308 | (4) |
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Subchapter E --- Accounting Periods and Methods of Accounting |
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312 | (45) |
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Part I --- Accounting Periods |
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312 | (3) |
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Part II --- Methods of Accounting |
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315 | (1) |
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Subpart A --- Methods of Accounting in General |
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315 | (3) |
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Subpart B --- Taxable Year for Which Items of Gross Income Included |
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318 | (15) |
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Subpart C --- Taxable Year for Which Deductions Taken |
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333 | (18) |
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Subpart D --- Inventories |
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351 | (3) |
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354 | (3) |
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Subchapter F --- Exempt Organizations |
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357 | (17) |
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357 | (5) |
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Part II --- Private Foundations |
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362 | (1) |
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Part III --- Taxation of Business Income of Certain Exempt Organizations |
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363 | (5) |
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Part VIII --- Higher Education Savings Entities |
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368 | (6) |
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Subchapter I --- Natural Resources |
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374 | (9) |
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374 | (7) |
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Part III --- Sales and Exchanges |
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381 | (1) |
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Part IV --- Mineral Production Payments |
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382 | (1) |
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Subchapter J --- Estates, Trusts, Beneficiaries, and Decedents |
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383 | (27) |
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Part I --- Estates, Trusts, and Beneficiaries |
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383 | (1) |
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Subpart A --- General Rules for Taxation of Estates and Trusts |
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383 | (5) |
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Subpart B --- Trusts Which Distribute Current Income Only |
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388 | (1) |
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Subpart C --- Estates and Trusts Which May Accumulate Income or Which Distribute Corpus |
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389 | (5) |
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Subpart D --- Treatment of Excess Distributions by Trusts |
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394 | (4) |
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Subpart E --- Grantors and Others Treated as Substantial Owners |
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398 | (6) |
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Subpart F --- Miscellaneous |
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404 | (1) |
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Part II --- Income in Respect of Decedents |
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405 | (5) |
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Subchapter K --- Partners and Partnerships |
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410 | (1) |
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Subchapter O --- Gain or Loss on Disposition of Property |
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411 | (18) |
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Part I --- Determination of Amount of and Recognition of Gain or Loss |
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411 | (1) |
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Part II --- Basis Rules of General Application |
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411 | (8) |
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Part III --- Common Nontaxable Exchanges |
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419 | (9) |
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Part VII --- Wash Sales; Straddles |
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428 | (1) |
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Subchapter P --- Capital Gains and Losses |
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429 | (41) |
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Part I --- Treatment of Capital Gains |
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429 | (3) |
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Part II --- Treatment of Capital Losses |
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432 | (1) |
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Part III --- General Rules for Determining Capital Gains and Losses |
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433 | (4) |
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Part IV --- Special Rules for Determining Capital Gains and Losses |
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437 | (20) |
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Part V --- Special Rules for Bonds and Other Debt Instruments |
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457 | (1) |
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Subpart A --- Original Issue Discount |
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457 | (11) |
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Subpart B --- Market Discount on Bonds |
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468 | (2) |
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Subchapter Q --- Readjustment of Tax Between Years and Special Limitations |
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470 | (7) |
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Part I --- Income Averaging |
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470 | (1) |
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Part II --- Mitigation of Effect of Limitations and Other Provisions |
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471 | (4) |
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Part V --- Claim of Right |
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475 | (2) |
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477 | (2) |
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Golden Parachute Payments |
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479 | (1) |
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Subtitle F --- Procedure and Administration |
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480 | (20) |
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480 | (5) |
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Subchapter A --- Returns and Records |
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480 | (1) |
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Part II --- Tax Returns or Statements |
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480 | (1) |
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Subpart B --- Income Tax Returns |
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480 | (5) |
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Additions to the Tax, Additional Amounts, and Assessable Penalties |
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485 | (7) |
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Subchapter A --- Additions to the Tax and Additional Amounts |
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485 | (7) |
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Part I --- General Provisions |
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485 | (1) |
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Part II --- Accuracy-Related and Related Penalties |
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486 | (6) |
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492 | (1) |
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493 | (3) |
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496 | (4) |
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Subchapter A --- Application of International Revenue Laws |
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496 | (1) |
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Subchapter B --- Effective Date and Related Provisions |
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497 | (3) |
| Treasury Regulations: Income Taxes |
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500 | (1) |
| Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. |
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500 | (11) |
| Items Specifically Included in Gross Income |
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511 | (14) |
| Items Specifically Excluded From Gross Income |
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525 | (19) |
| Itemized Deductions for Individuals and Corporations |
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544 | (15) |
| Additional Itemized Deductions for Individuals |
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559 | (3) |
| Items Not Deductible |
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562 | (7) |
| Methods of Accounting |
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569 | (2) |
| Exempt Organizations --- General Rule |
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571 | (1) |
| Estates, Trusts, Beneficiaries, and Decedents |
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572 | (4) |
| Gain or Loss on Disposition of Property --- Determination of Amount of and Recognition of Gain or Loss |
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576 | (4) |
| Basis Rules of General Application |
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580 | (4) |
| Common Nontaxable Exchanges |
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584 | (13) |
| Revenue Procedure 2001-59 |
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597 | |
Other versions by this Author
