Internal Revenue Code - List of Commonly-referenced Sections

List of Commonly-referenced Sections

(This is not intended to be a complete list of sections.)

• Subtitle A: Income Taxes (§ 1-§ 1564)
  • Chapter 1: Normal Taxes and Surtaxes (§ 1-§ 1400U3)
    • Subchapter A: Determination of Tax Liability (§ 1-§ 59)
      • Part I: Tax on Individuals (§ 1-§ 59B)
        • Section 1: Tax imposed (§ 1)
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        • Section 41: Credit for increasing research activities (§ 41)
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    • Subchapter B: Computation of Taxable Income (§ 61-§ 291)
      • Part I: Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (§ 61-§ 68)
        • Section 61: Gross income defined (§ 61)
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        • Section 63: Taxable income defined (§ 63)
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      • Part II: Items Specifically Included in Gross Income (§ 71-§ 80)
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        • Section 79: Group-term life insurance purchased for employees (§ 79)
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      • Part III: Items Specifically Excluded from Gross Income (§ 101-§ 140)
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        • Section 132(a): Fringe benefits excluded from gross income (§ 132(a))
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      • Part VI: Itemized Deductions for Individuals and Corporations (§ 161-§ 198)
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        • Section 162(2): Trade or business expenses (§ 162(a))
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        • Section 179: Election to expense certain depreciable business assets (§ 179)
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        • Section 183: Activities Not Engaged in for Profit (§ 183)
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      • Part VII: Additional Itemized Deductions for Individuals (§ 211-§ 224)
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        • Section 212: Expenses for production of income (§ 212)
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    • Subchapter C: Corporate Distributions and Adjustments (§ 301-§ 385)
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      • Part III: Corporate Organizations and Reorganizations (§ 351-§ 368)
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        • Subpart B: Effects on Shareholders and Security Holders (§ 354-§ 358)
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          • Section 355: Distribution of stock and securities of a controlled corporation (§ 355)
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    • Subchapter D: Deferred Compensation, Etc. (§ 401-§ 436)
      • Part I: Pension, Profit-sharing, Stock Bonus Plas, etc. (§ 401-§ 420)
        • Subpart A: General Rule (§ 401-§ 409A)
          • Section 401: Qualified pension, profit-sharing, and stock bonus plans
            • paragraph (a) ("401(a)"): employer-sponsored retirement plan for employees of state and local governments and certain tax-exempt entities (§ 401(a))
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            • paragraph (k) ("401(k)"): employer-sponsored retirement plan (§ 401(k))
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          • Section 402A ("Roth 401(k)"): Optional treatment of elective deferrals as Roth contributions (§ 402A)
          • Section 403: Taxation of employee annuities
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            • paragraph (b) ("403(b)"): employer-sponsored retirement plan at non-profit organizations (§ 403(b))
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          • Section 408: Individual Retirement Accounts (§ 408)
          • Section 408A: Roth IRAs (§ 408A)
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          • Section 409A: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans (§ 409A)
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    • Subchapter E: Accounting Periods and Methods of Accounting (§ 441-§ 483)
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      • Part II: Methods of Accounting (§ 446-§ 475)
        • Subpart B: Taxable Year for Which Items of Gross Income Included (§ 451-§ 460)
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          • Section 457: retirement plan for governmental and certain non governmental employers (§ 457)
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        • Subpart D: Inventories (§ 471-§ 475)
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          • Section 475: Mark to market accounting method for dealers in securities (§ 475)
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    • Subchapter F: Exempt Organizations (§ 501-§ 530)
      • Part I: General Rule (§ 501-§ 505)
        • Section 501: Exemption from tax on corporations, certain trusts, etc. (§ 501)
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          • paragraph (c) ("501(c)"): List of exempt organizations (§ 501(c))
            • subparagraph (1) ("501(c)(1)"): corporations organized under Acts of Congress such as Federal Credit Unions (§ 501(c)(1))
            • subparagraph (2) ("501(c)(2)"): title-holding corporations for exempt organizations (§ 501(c)(2))
            • subparagraph (3) ("501(c)(3)"): charitable, non-profit, religious, and educational organizations (§ 501(c)(3))
            • subparagraph (4) ("501(c)(4)"): political education organizations (§ 501(c)(4))
            • subparagraph (6) ("501(c)(6)"): business leagues and chambers of commerce (§ 501(c)(6))
            • subparagraph (7) ("501(c)(7)"): recreational clubs (§ 501(c)(7))
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      • Part VI: Political Organizations (§ 527)
        • Section 527: Political organizations (§ 527)
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      • Part VIII: Higher Education Savings Entities (§ 529-§ 530)
        • Section 529: Qualified tuition programs (§ 529)
        • Section 530: Coverdell Education Savings Accounts (§ 530)
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    • Subchapter N: Tax Based on Income From Sources Within or Without the United States (§ 861-§ 1000)
      • Part I: Source Rules and Other General Rules Relating To Foreign Income (§ 861-§ 865)
        • Section 861: Income from sources within the United States (§ 861)
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    • Subchapter O: Gain or Loss on Disposition of Property (§ 1000-§ 1111)
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      • Part III: Common Nontaxable Exchanges (§ 1031-§ 1045)
        • Section 1031: Exchange of property held for productive use or investment (§ 1031)
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        • Section 1041: Transfers of Property Between Spouses or Incident to Divorce (§ 1041)
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• Subtitle C: Employment Taxes (§ 3101-§ 3510)
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  • Chapter 24: Collection of Income Tax at Source on Wages (§ 3401-§ 3456)
    • Section 3401: Definitions (§ 3401)