Internal Revenue Code - Organization

Organization

See also: United States Code#Organization

Since the IRC is a duplicate of the U.S. Code Title 26, the organization of the IRC is identical.

For example, section 162(e)(2)(B)(ii) (26 U.S.C. ยง 162(e)(2)(B)(ii)) would be as follows:

Title 26: Internal Revenue Code

  • Subtitle A: Income Taxes
    • Chapter 1: Normal Taxes and Surtaxes
      • Subchapter B: Computation of Taxable Income
        • Part VI: Itemized Deductions for Individuals and Corporations
          • Section 162: Trade or business expenses
            • Subsection (e): Denial of deduction for certain lobbying and political expenditures
              • Paragraph (2) Exception for local legislation
                • Sub-paragraph (B)
                  • Clause (ii)

The Internal Revenue Code is topically organized and generally referred to by section number (sections 1 through 9834). Some topics are short (e.g., tax rates) and some quite long (e.g., pension & benefit plans).

Key IRC Topics By Section:

Sections Function
1-15 Tax rates
21-54 Credits (refundable and nonrefundable)
55-59A Alternative Minimum Tax & environmental tax
61-90 Definition of gross income (before deductions), including items specifically taxable
101-140 Specific exclusions from gross income
141-149 Private activity bonds
151-153 Personal exemptions; dependent defined
161-199 Deductions, including interest, taxes, losses, and business related items
211-224 Itemized deductions for individuals
241-250 Deductions unique to corporations
261-291 Nondeductible items, including special rules limiting or deferring deductions
301-386 Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C)
401-436 Pension and benefit plans: treatment of plans, employers, & beneficiaries
441-483 Accounting methods & tax years
501-530 Exempt organizations (charitable and other)
531-565 Accumulated earnings tax and personal holding companies
581-597 Banks: special rules for certain items
611-638 Natural resources provisions: depletion, etc.
641-692 Trusts & estates: definitions, income tax on same & beneficiaries
701-777 Partnerships: definitions, treatment of entities and members, special rules (Subchapter K)
801-858 Insurance companies: special rules, definitions
851-860 Regulated investment companies (mutual funds)
861-865 Source of income (for international tax)
871-898 Tax on foreign persons/corporations; inbound international rules
901-908 Foreign tax credit
911-943 Exclusions of foreign income (mostly repealed)
951-965 Taxation of U.S. shareholders of controlled foreign corporations (Subpart F)
971-999 Other international tax provisions
1001-1092 Gains: definitions, characterization, and recognition; special rules
1201-1298 Capital gains: separate taxation and special rules
1301-1359 Interperiod adjustments; certain special rules
1361-1388 S Corporations and cooperative associations: flow-through rules
1391-1400T Empowerment, enterprise, and other special zones
1401-1403 Self-employment tax (like social security, below)
1441-1465 Withholding of tax on nonresidents
1501-1564 Consolidated returns and affiliated groups (corporations)
2001-2210 Estate tax on transfers at death
2501-2704 Gift tax and tax on generation skipping transfers
3101-3241 Social security and railroad retirement taxes
3301-3322 Unemployment taxes
3401-3510 Income tax withholding; payment of employment taxes
4001-5000 Excise taxes on specific goods, transactions, and industries
5001-5891 Alcohol, tobacco and firearms taxes and special excise tax rules
6001-6167 Tax returns: requirements, procedural rules, payments, settlements, extensions
6201-6533 Assessment, collection, and abatement; limitations on collection & refund
6601-6751 Interest and non-criminal penalties on underpayments or failures
6801-7124 Other procedural rules
7201-7344 Crimes, other offences, forfeitures, tax evasion
7401-7493 Judicial proceedings
7501-8023 Miscellaneous rules
9001-9834 Special taxes & funds (presidential election, highway, black lung, etc.)

Read more about this topic:  Internal Revenue Code

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