IRS Written Determinations Index Published

Publication 1078Issue: 03/27/2026

Section6110 The index is arranged by Code section with various identifying subheadings. Each ruling, technical adviceIndex memorandum, and Chief Counsel advice issued under Code section 6110 is assigned a 9-digit reference number which appears after the heading to which the ruling refers. This number also appears on the ruling, technical adviceWritten memorandum, or Chief Counsel advice itself and is to beDeterminations used when requesting copies of individual rulings,Requested After technical advice memoranda, or Chief Counsel advice.November 1, 1976 The index will be cumulated on a weekly basis. A new index will be initiated each year. Each ruling, technical advice memorandum, or Chief Counsel advice contained in this publication is directed only to the taxpayer who requested it or with respect to whom it is issued. Section 6110(k)(3) of the Internal Revenue Code provides that letter rulings, technical advice memorandums, and Chief Counsel advice may not be used or cited as precedent. Any person having questions about this publication or about section 6110 of the Code should contact the Chief, Disclosure and Litigation Support Branch, CC:PA:LPD:DLS, Room 5201, 1111 Constitution Avenue N.W., Washington, DC 20224; (202) 317-6840.

Department of the TreasuryInternal Revenue Service

UNMATCHED TRANSACTIONS 54 0000

201326001

168 3600

201646001

2010 0400

201612004 201701001

408A 0000

201204027

4191 0000

201520006

7803 0201

201520008

9100 3500

201612004 201701001

9411 0500

201520004

Section 1 Tax Imposed 1.00-00

• Joint Returns and Surviving Spouses 1.02-00
  201830012

• Unearned Income of Minor Children 1.10-00
  201729001

• Maximum Capital Gains Rate 1.11-00
  201515001

Section 2 Definitions and Special Rules 2.00-00

• Certain Married Individuals Living Apart 2.03-00 201334041

Section 23 Credit for Adoption Expenses 23.00-00

201413009

• Qualified Adoption Expenses - In General 23.01-00
• Domestic Re-Adoption After Final Foreign Adoption 23.01-03 201509037

Section 25 Interest on Certain Home Mortgages (Credit for) 25.00-00

201931001 202140013

Section 25A Hope and Lifetime Learning Credits 25A.00-00

201509030

Section 32 (Former Section 43 Redesignated Section 32) Earned Income Credit 32.00-00

201931008

Section 34 Certain Users of Gasoline and Special Fuels 34.00-00

201203015

Section 38 General Business Credit 38.00-00

201310001 201548006 201640010 202530006

Section 39 Carryback and Carryforward of Unused Credits 39.00-00

201548006

Section 40 Alcohol Used as Fuel 40.00-00

201203015

Section 41 Credit for Increasing Research Activities 41.00-00

201423023 201650012 201718011 202327015 202416013

Section 42 Low-Income Housing Credit 42.00-00

201206002 201218006 201223005 201243011 201311007 201324014 201338010 201352009 201429005 201431001 201436046 201441002 201444013 201451018 201501005 201505037 201516061 201518011 201527017 201535003 201539020 201552012 201606018 201606021 201606022 201606023 201606026 201616007 201724005 201742020 201813005 201832002 202015016 202033001 202050013 202144014 202144015 202202002 202236002 202244012 202251006 202313005 202343031 202346007 202350013 202409014 202431002 202432002 202520008 202525001 202536003 202537003 202538014 202539010 202540006 202540007 202552023 202609015

• Qualified Basis 42.03-00
  201515007

• Responsibilities of Housing Credit Agencies 42.13-00

• Qualified Allocation Plan 42.13-01
  201527017

• Secretary's Authority to Provide Regulations 42.14-00

• Correction of Administrative Errors and Omissions 42.14-01
  201237013 201342003

Section 43 Enhanced Oil Recovery Credit 43.00-00

202203005

Section 45 Electricity Produced from Certain Renewable Sources 45.00-00

201205005 201210022 201210023 201216017 201223002 201224001 201226002 201226003 201235002 201236007 201236008 201237007 201237008 201238013 201242012 201246012 201308021 201311003 201319001 201319002 201319004 201320003 201322003 201322004 201322005 201326002 201326003 201326004 201326005 201329002 201330005 201520002 201520003 201308021 201330005 201332005 201332006 201334008 201344004 201345003 201407006 201407007 201418027 201418028 201418029 201419006 201419008 201421008 201421009 201424019 201430008 201430009 201430010 201440016 201440017 201441005 201442001 201448007 201448008 201448009 201448010 201448011 201448012 201448013 201448014 201503002 201506005 201510026 201514004 201516038 201516039 201519019 201519024 201520002 201520003 201524018 201528032 201528033 201533001 201533002 201538004 201538005 201825025 201825026 201923019 201946007 202020011

Section 45B FICA Tax Credit on Employee Tips 45B.00-00

201347020

Section 45C (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 45C.00-00

201802003

• Clinical Testing 45C.03-00
  201524021

• Coordination with Section 41 Credit 45C.04-00

• Expenses in Base Period Research Expenses 45C.04-02
  201740018

• Limitation In Case of Certain Regulated Companies 46.06-00 R

• Special Rule for Ratable Flow-Through 46.06-02 R
  201318004 201318005 201318006

Section 47 Rehabilitation Credit 47.00-00

201228019 201234020 201412005 201450006 201641022 201725001 201907003 201924011 202122007 202452010

• General Rule; Percentages 47.01-00 201228015 201228016 201418035

Section 48 Energy Credit; Reforestation Credit 48.00-00

201208035 201308005 201326008 201326009 201308005 201426013 201444025 201450013 201523014 201524024 201550023 201550024 201611011 201949002

• Energy Credit 48.01-00 202511004 202530006

Section 50 Special Rules for Computing Investment Credit 50.00-00

201310001 201412005 201426013 201507020 201550023 201550024 201640010 201641022 201725001 201949002 202122007 202247006 202452010

• Recapture on Disposition 50.01-00

• Early Disposition 50.01-01
  201507020

• Prior Rules Applicable 50.04-00
  201505038

Section 51 (Was Formerly Section 44B) Targeted Jobs Credit 51.00-00

202205024

Section 52 Special Rules 52.00-00

202430007

Section 53 Credit for Prior Year Minimum Tax Liability 53.00-00

201246034 201638029 202209012

Section 56 Adjustments In Computing Alternative Minimum Taxable Income 56.00-00

201226021 201444040

• Adjustment Based on Energy Preferences 56.54-00
• Intangible Drilling Cost Preference 56.54-04 201710023 201722028

Section 57 Items of Tax Preference 57.00-00

• Intangible Drilling Costs 57.03-00 201235010

Section 59 Other Definitions and Special Rules 59.00-00

201324008 201422016 201422022 201422023 201422024 201430012 202342010 202344014 202351011 202432019

• Optional 10-year Writeoff of Certain Tax Preferences 59.05-00

• Elections 59.05-04
  202143009 202224006

• Research and Experimental Expenditures 59.05-08
  201236013 202143009

Section 59A Environmental Tax 59A.00-00

202109001

Section 61 Gross Income v. Not Gross Income 61.00-00

201207001 201208003 201208004 201218003 201221002 201221004 201223012 201235001 201238004 201243004 201245007 201252005 201307005 201310039 201311002 201322023 201323006 202134003 202134004 201338005 201342001 201342010 201401001 201406001 201415011 201417007 201418007 201423020 201424004 201429022 201433015 201436005 201436043 201442065 201443004 201501010 201504005 201504011 201516022 201516023 201532016 201607004 201617002 201619009 201628008 201636036 201636037 201651002 201651012 201702005 201702006 201705003 201722004 201722007 201743010 201831011 201904004 201918016 201928004 202035011 202041002 202041005 202047002 202108001 202108002 202108003 202108004 202108005 202108006 202114020 202133005 202138001 202146001 202216001 202216002 202216003 202216004 202216005 202216006 202221002 202237010 202301009 202313006 202317001 202317010 202317011 202318008 202318010 202318011 202318012 202318013 202318014 202322005 202330006 202432012 202432013 202444009 202504006 202504007 202509005

• Return of Capital v. Income 61.02-00
  201444001 202527006

• Taxes Paid by Another 61.04-00
  202318001

• Bargain Purchase 61.05-00
  201636036 201636037

• Dividend 61.05-04
  201636036 201636037

• General Exclusions From Gross Income 61.08-00
  202409009 202409010 202409011 202409012 202409013

• Compensation for Services 61.09-00
  202035011

• Paid Other Than Cash 61.09-07
  202035011

• Discharge of Indebtedness 61.09-18
  201525010

• Refunds and Reimbursements 61.13-00
  201401001 201617002 202132009

• Moving Expenses 61.13-06
  201617002

• Rents and Royalties 61.16-00

• Lease v. Sale 61.16-03
  201351022

• Improvements by Lessee 61.16-09
  201436048

• Discharge of Indebtedness 61.22-00
  201228023 201310031 201321019 201743011 202017023 202203009 202515007

• Damages, Court Awards, Settlements 61.28-00
  201203013 201208030 201306018

• Return of Capital--Basis 61.28-03
  201208030

• Assignments 61.30-00
  201552001

• Anticipatory Assignment of Income 61.30-03
  201232024 201551006

• Indians 61.32-00

• Income Directly Derived From Land 61.32-01
  201710026

• Governmental Benefits and Subsidies 61.40-00
  201429022 201527018 201743010 201815005 201816004

• Recovery of Items Previously Deducted--Tax Benefit 61.44-00
  201625019

• Fringe Benefits 61.53-00
  201350032

Section 62 Adjusted Gross Income Defined 62.00-00

• Trade and Business Deductions of Employees 62.02-00
• Reimbursements 62.02-02 201219021

Section 63 Taxable Income Defined 63.00-00

201309013

Section 67 2-Percent Floor on Miscellaneous Itemized Deductions 67.00-00

202125009

Section 71 Alimony--Separate Maintenance Payments 71.00-00

201206005 201531013 201648001 202426011

Section 72 Annuities: Endowment and Life Insurance (Included v. Not Included in 72.00-00Gross Income)

201221032 201240018 201322035 201632004 201351020 201417025 201424014 201443015 201510060 201515001 201519001 201625001 201831006 201848011 201945001 201945002 201945003 201945004 201945005 201945006 201945007 201945008 201945009 201946002 201946003 201946004 201946005 201946006 201946008 201946011 201948002 202024008 202024009 202031008 202047008 202052004 202052005 202052006 202104001 202109002 202109003 202114005 202114006 202115005 202115006 202116007 202117006 202117008 202117009 202118002 202144003 202144004 202217003 202218007 202225004 202225005 202232004 202232005 202232012 202232013 202233012 202233013 202235005 202250010 202250011 202250012 202250013 202304001 202314007 202314008 202341002 202341003 202352012 202401015 202408002 202408003 202422004 202426001 202426006 202431004 202444003 202445015 202452004 202503002

• Exclusion Ratio 72.01-00
  201519001

• Investment in Contract 72.02-00
  201515001 201519001

• Employee Contributions 72.05-00
  201519001

• Amounts Not Receivable as Annuities 72.07-00
  201519001 201617004

• Loans As Distributions 72.16-00

• Exception For Certain Loans 72.16-01
  201736022

• Required Distributions Where Holder Dies 72.19-00
  201302015 201302016 201330016 201330016 201532026 201617004

• Exceptions 72.19-01
  201302015 201302016 201532026

• Tax on Early Distributions from Qualified Retirement Plans 72.20-00
  201417025 201527042

• Substantially Equal Payments 72.20-04
  201235029 201434030

• Treatment of Modified Endowment Contracts 72.22-00
  201617004

Section 78 Dividends Received From Certain Foreign Corporations by Domestic 78.00-00 Corporations Choosing Foreign Tax Credit

201320014

Section 79 Group-Term Life Insurance--Employees (Payments Included v. Not In- 79.00-00 cluded)

201350032 201542003

Section 83 Property Transferred in Connection With Performance of Services 83.00-00

201348012 201528001 202035011 202042010 202506003 202612005

• Election to Include in Gross Income in Year of Transfer 83.02-00
  201438006 201606015

• Time for Making Election 83.02-03
  201405008

• Revocability of Election 83.02-04
  201322007 201441006 201625007 201625008 201625010 201644015 201644016 201644017 202127038 202149009 202402007 202403012

• Special Rules 83.03-00

• Substantial Risk of Forfeiture 83.03-01
  201947010

Section 101 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 101.00-00

201217017 201235006 201443015 201736019 202018003 202417006 202417018

• Life Insurance Proceeds Payable by Reason of Death 101.01-00
  202417006 202417018

• Contracts Before 1985 101.01-01
  202417018

• Transfer for Consideration 101.01-02
  201308019 201308019 201332001 201423009 201426005 202126003 202417006

• Flexible Premium Contracts Before 1985 101.05-00
  201617004

• Public Safety Officer Killed in Line of Duty 101.08-00
  202512001

Section 103 Interest on State and Local Bonds (Formerly Interest on Certain Govern- 103.00-00 mental Obligations)

201213010 201537022 201735020 202139008

• State and Local 103.02-00
  201830006

• Political Subdivisions 103.02-01
  201334038 201445002 201816007

• On Behalf Of 103.02-02
  201442037 201702009 202105007

Section 104 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 104.00-00

201210012 201313018 201317007 201342007 201415011 201702008 201702015 201703013 201719025 201819004 201845020 201950004 202035001 202050009 202111009 202235004

• Health and Accident Insurance 104.01-00
  201313018 201342007 201544019

• Workmen's Compensation 104.02-00
  201211003 201315001 201318001 201340005 201343013 201347012 201352006 201441004 201521009 201606020 201637006 201643003 201819004 202035001 202111009 202512001

• Damages 104.03-00
  201248019 201311006 201327002 201328022 201346010 201702008 201702015 202050009

Section 105 Accident and Health Plans (Excluded v. Not Excluded) 105.00-00

201410030 201413006 201527040 201547006 201601012 201611003 201622031 201639001 201703013 201719025 201805002 202023001 202317020 202323006 202326003 202434006

• Expended for Medical Care 105.02-00 201410030

Section 106 Contribution by Employer to Accident and Health Plans (Excluded v. Not 106.00-00 Excluded)

201245010 201345020 201410030 201413004 201413006 201527040 201528004 201547006 201601012 201611003 201622031 201639001 201703013 201719025 201805002 202023001 202326003 202434006

• Contributions by Employees 106.01-00 201640015

Section 108 Income From Discharge of Indebtedness 108.00-00

201218011 201228023 201316009 201316010 201325004 201338007 201420007 201420008 201420009 201432009 201447011 201451006 201509020 201509021 201509022 201509023 201509024 201509025 201516035 201528003 201815016 202017023 202048001 202112003 202119004 202515007 202609008

• Exclusion From Gross Income 108.01-00
  201212002 201212003 201212004 201212005 201212006 201212007 201316009 201316010 201338007 201415002 201420007 201420008 201420009 201432009 201447011 201451006 201451023 201519011 201528003 201637008 201750015 202048001 202119004 202205022 202205023 202609008

• Title 11 Case 108.01-01
  201510025

• Insolvent Taxpayer 108.01-02
  201718023

• Reduction of Tax Attributes 108.02-00
  201316009 201316010 201338007 201420007 201420008 201420009 201432009 201447011 201451006 202048001 202119004 202609008

• Election to Reduce Basis of Depreciable Property First 108.02-01
  201212002 201212003 201212004 201212005 201212006 201212007 201316009 201316010 201338007 201420007 201420008 201420009 201432009 201447011 201451006 201528003 201637008 201637009 201750015 202048001 202205022 202205023 202609008

• Meaning of Terms and Special Rules 108.03-00
  201510025

• General Rules for Discharges of Indebtedness 108.04-00
  201250022

• Debt Acquisition By Related Person 108.04-01
  202139001

• Indebtedness Contributed to Capital 108.04-03
  202112003

• Student Loans 108.05-00
  201815016

Section 111 Recovery of Certain Items Previously Deducted (Excluded v. Not Ex- 111.00-00 cluded)

201530022 201545026 201625019 201702029 201825012 201927001

• Did Not Reduce Income Tax 111.01-00
  201423020 202527006

• Tax Refunds 111.06-00
  201423020

Section 115 Income of States, Municipalities, etc. 115.00-00

201202012 201210014 201219006 201219012 201225007 201230017 201230019 201237005 201244010 201245017 201248011 201303008 201308010 201308011 201310010 201310026 201314021 201314022 201314023 201314024 201634012 201308010 201308011 201338029 201338034 201346006 201441003 201442037 201509001 201515016 201516031 201528010 201537019 201538011 201550026 201551001 201551002 201606004 201634012 201635004 201652001 201712001 201712002 201714001 201718001 201720001 201735001 201736015 201742002 201818008 201818009 201821002 201821003 201821004 201837011 201844001 202031003 202035004 202040007 202046009 202050003 202102003 202326003 202334002 202403004 202405002 202413009 202437001 202443007 202443008 202445009 202445010 202532004 202552001 202613003

• Indirect Burden on the State 115.01-00
  201607025

• Essential Governmental Function 115.03-00
  201219006 201225007 201237005 201310010 201330008 201330008 201338029 201425001 201425010 201441003 201509001 201515016 201528010 201538011 201550026 201551001 201551002 201635004 201818008 201818009 202019026 202031003 202050003 202334002 202403004 202405002 202552001

• Income Accruing to the State 115.06-00
  201606004 201635004 201742002 201930004 202050003 202334002 202337009 202403004 202405002 202552001

• Accruing to the State v. Accruing to Nongovernmental Persons 115.06-02
  201606004 201742002 202019026

• Filing Requirements 115.07-00
  201550026 201551001 201551002 201735001 201736015 201844001 202046009

Section 117 Qualified Scholarships 117.00-00

201302023

• Scholarship or Fellowship Grant 117.02-00
  201302023

• Limitation 117.05-00
  201705001

• Other Services 117.05-02
  201328020

• Required As Condition 117.05-03
  201328020

• Reporting and Withholding Requirements 117.05-06
  201705001

• Qualified Tuition Reduction 117.06-00
  201516030

• Discrimination in Favor of Highly Compensated Employees 117.06-05
  201516030

Section 118 Contributions to the Capital of a Corporation 118.00-00

201221002 201532029

• Contributions by Shareholders 118.01-00
  202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013

• Nonshareholder Contributions 118.01-02
  201813016

• Contributions in Aid of Construction 118.02-00
  201813016

Section 119 Meals or Lodging Furnished for Convenience of Employer (Excluded v. 119.00-00 Not Excluded)

201903017

Section 121 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 121.00-00 105-34, Section 312(a))

201221004 201428008 201944006

• General Requirements 121.01-00 201628002

Section 125 Cafeteria Plans 125.00-00

201413005 201413006 202317020 202323006

Section 127 Educational Assistance Programs 127.00-00

202434006

Section 129 Dependent Care Assistance Programs 129.00-00

202317020

Section 130 Certain Personal Injury Liability Assignments 130.00-00

201435006 202127039 202416001 202416002 202436007

• Qualified Funding Asset 130.01-00
  201348006 201431002 202127039 202416001 202416002 202436007

• Qualified Assignment 130.02-00
  201435006 202127039 202416001 202416002 202436007

Section 131 Certain Foster Care Payments 131.00-00

• Difficulty of Care Payments 131.02-00 201623003 201624012 202243009 202536026 202610003

Section 132 Certain Fringe Benefits 132.00-00

201302039 201810007

• Working Condition Fringe 132.03-00
  201201003

• De Minimis Fringe 132.04-00
  201350037 201903017

• In General 132.04-01
  201219021

• Certain Eating Facilities 132.04-02
  201903017

• Transit Passes / Van Pools 132.10-00
  201532016 201949019

Section 136 Energy Conservation Subsidies Provided by Public Utilities 136.00-00

201607004

Section 141 Private Activity Bond; Qualified Bond 141.00-00

201213010 201216009 201228029 201346002 201412011 201630011 201641002 201726007 201739002 202144007 202205016 202205017 202229002 202506001

• Private Business Tests 141.01-00
  201346002 201727003 202205016 202205017

• Business Use Test 141.01-01
  201435013 201830006

• Security or Payment Test 141.01-02
  201346002 201519015 201830006 202144007

• Output Facilities 141.01-04
  201507002 201830006

• Private Loan Financing Test 141.02-00
  201246007 201246032

• Nongovernmental Output Property Acquired 141.03-00
  202046004

• Qualified Bond 141.05-00
  201847001

• Management Contracts 141.07-00
  201228029 201338026 201338031 201412011 201622003 202229002 202506001

• Safe Harbor 141.07-01
  201338026

Section 142 Exempt Facility Bond 142.00-00

201232006

• Special Rules 142.02-00

• Governmentally Owned 142.02-01
  201918008

• Airports, Docks and Wharves, and Mass Commuting 142.03-00
  201847001

• Qualified Residential Rental Project 142.04-00
  201232006 201606018 201606026 201910020

• 20/50 Test 142.04-01
  201232006

• 40/60 Test 142.04-02
  201232006

• Furnishing Water 142.05-00
  201507002

Section 143 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veter- 143.00-00 ans' Mortgage Bond

201723017

Section 144 Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Re- 144.00-00 development Bond

202235010

• Small Issue Bond Defined 144.01-00

• Restrictions on Certain Facilities 144.01-06
  202435006

• Student Loan Bonds; Defined 144.02-00
  201447023

Section 146 Volume Cap 146.00-00

201528005 201615008 202008005

• Carryforward of Allocation 146.07-00 201528005 201615008 202008005 202206018 202224001

Section 147 Other Requirements Applicable to Certain Private Activity Bonds 147.00-00

201430001

• No Sky Boxes, Airplanes, etc. 147.05-00
  201847001

• Public Approval Requirement 147.06-00
  201430001

Section 148 Arbitrage 148.00-00

201424002 201435013 201502008 201538013 201723017 201727003 202309014 202326019

• Higher Yielding Investment 148.02-00
  201435013

• Temporary Period Exception 148.05-00
  202309014

• Penalty in Lieu of Rebate 148.09-00
  201539029

Section 149 Bonds Must Be Registered To Be Tax Exempt; Other Requirements 149.00-00

• Registration Required Bond 149.01-00
  201806007

• Advance Refundings 149.03-00
  201811009 201843009

Section 150 Definitions and Special Rules 150.00-00

201326007 201528035 201726001 201811009

• General Rules 150.01-00

• 501(c)(3) Organization 150.01-04
  201748011

• Qualified Scholarship Funding Bond 150.04-00
  201528035 201726001

Section 152 Dependent Defined 152.00-00

201212016 201415011

• Support Test for Children of Divorced Parents 152.08-00
• Release of Exemption 152.08-02 201602009

Section 162 Trade or Business (Deductible v. Not Deductible) 162.00-00

201213023 201247010 201308027 201310039 201308027 201333005 201341029 201341031 201343003 201350008 201350009 201350010 201350026 201350027 201350028 201350029 201350030 201350031 201412002 201437004 201440027 201451014 201536006 201548011 201552028 201617002 201651014 201718029 201724012 201803005 201825027 201912001 202005019 202018005 202019023 202050015 202053010 202129001 202139004 202308010 202335013 202349003 202443004 202532002 202611001

• Trade or Business v. Not a Trade or Business 162.01-00
  201528026

• Allocation Between Business and Personal 162.01-07
  202045012

• Reasonable Expectation of Profit v. No Reasonable Expectation 162.01-08
  201543013

• Ordinary and Necessary (See Also Specific Headings Infra This Section) 162.02-00
  201528026

• Certain Goods and Services 162.04-00

• Capture Insurance 162.04-03
  201219009 201219010 201219011 201224018 201533011

• Certain Business Expenses 162.05-00

• Compromise Settlement of Claims 162.05-03
  201825027 202203009

• Campaign, Political, etc., Expenses 162.05-10
  201616002

• Compensation 162.07-00

• Payment of Insurance Premiums 162.07-31
  201228037

• Cost of Goods Sold 162.15-00

• Cost of Materials 162.15-02
  201614037

• Repairs 162.16-00

• Capital Expenditure v. Repair 162.16-04
  202318008

• Expenditures Against Public Policy 162.21-00
  201308027 201308027

• Fines and Penalties 162.21-01
  201308027 201308027 201513003 201528026 201623006 201748008 201825027 202129014 202434011 202439015

• Kickbacks, Rebates, etc. 162.21-05
  202003004

• Lobbying and Political Expenditures 162.24-00

• Lobbying Activities 162.24-12
  201543013

• Legal Expenses 162.25-00

• Expenses of Another Individual or Entity 162.25-18
  201747006

• Related to Trade or Business 162.27-00
  202053010

• Gift v. Deductible Expense 162.29-00
  201543013

• Stock Reacquisition Expenses 162.34-00
  201204010

• Health Insurance Costs of Self Employed Individuals 162.35-00
  201912001

• Million Dollar Cap - Executive Employee Compensation 162.36-00

• Covered Employees 162.36-02
  201321017 201543003 201725024

• Outside Directors 162.36-05
  201733004

Section 163 Interest 163.00-00

201207009 201224027 201224028 201313013 201316003 201646003 201405005 201442052 201451027 201518009 201721015 202205015

• Installment Purchases 163.01-00
  201405005

• Limitation on Investment Interest in General 163.03-00

• Investment Interest 163.03-02
  201217003

• Investment Income and Expenses 163.03-03
  201213008 201214004 201217004 201745007

• Personal Interest in General 163.05-00
  201306018

• Qualified Residence Interest 163.06-00
  201201017

• Acquisition Indebtedness 163.06-01
  201201017 201328023

• Home Equity Indebtedness 163.06-02
  201201017

• Original Issue Discount 163.07-00

• S Corporations 163.07-07
  201405005

• Registration-required Obligations 163.08-00
  202039001 201504004 201610015 201614026 202110007 202210018 202210019 202210020 202327003 202327004

• Limitation on Deduction for Certain Interest Paid By Corporation to Related 163.10-00Person
  201202021

• Affiliated Group Rules 163.10-05
  202141007

• Disqualified Debt Instruments 163.13-00
  201336018 201517003

• Repurchase Premium 163.17-00
  201707006

Section 164 Taxes 164.00-00

201202004 201309004 201442020 201452015 201516007 201537015 202007016

• Real Property Taxes 164.01-00
  201232018 201310029

• Taxes Assessed Against Local Benefits 164.09-00
  201310029

• Other 164.12-00
  201531016

Section 165 Deductions For Losses 165.00-00

201240007 201240015 201306018 201308025 201325007 201328031 201612003 201308025 201343021 201351020 201411030 201451004 201451014 201511018 201511022 201515001 201529008 201642035 201737011 201829004 201830005 201910001 202004010 202044006 202224010 202302011 202445015 202503002 202551026

• Limitations on Losses of Individuals - Transaction Entered Into For Profit 165.03-00
  201515001 202511015

• Limitations on Losses of Individuals - Casualty and Theft 165.04-00
  201213022 201346009 201445009 202511015

• Worthless Securities 165.06-00
  201252008 201333012 201524016 201552026 201610004 201650013 201829004 201830005 202140002 202501010 202551026

• Securities In Affiliated Corporations 165.06-02
  201314005 201325007 201347002 201829004 202549014 202551026

• Other 165.06-03
  201548003

• Disaster Losses 165.07-00
  201306017 201542002 202002014 202325007

• Wagering Losses 165.08-00
  201539028 202042015

• Other 165.11-00
  201552026

• Abandonment Losses 165.13-00
  201612003 202302011

Section 166 Bad Debts 166.00-00

201328031 201515018 201602005 201842006 202224011

• Partially Worthless Debt 166.03-00
  201642034

• Worthless Securities 166.05-00
  201450011

• Other 166.06-00
  201302024

Section 167 Depreciation 167.00-00

201221002 201317003 202247006

• Property Used in the Trade or Business 167.01-00
  201330034 201330034

• Reasonable Allowance 167.03-00
  201625011

• Basis 167.07-00
  201214007 201249013

• Tangibles 167.13-00

• Buildings 167.13-05
  201515007

• Date Property Placed in Service 167.19-00
  201205005 201302007 201311003 201326008 201326009

• Public Utility Property 167.22-00
  201718017 201722006 202020011 202303003

• Normalization Rules 167.22-01
  201223013 201223014 201334036 201418024 201436037 201436038 201438003 201519021 201531010 201531011 201531012 201532018 201532024 201532025 201534001 201541010 201544018 201548017 201603017 201619005 201640005 201709008 201717008 201718015 201739001 201743009 201745002 201752002 201817006 201828010 201842001 201921005 201949006 202020011 202142002 202205002 202213001 202239002

• Computer Software 167.28-00
  201549024

Section 168 Modified Accelerated Cost Recovery System 168.00-00

201202017 201246034 201249003 201713004 201713005 201340006 201347013 201447018 201505029 201505030 201505031 201505032 201505033 201506007 201507014 201507015 201508004 201508005 201508006 201508007 201510031 201510032 201510033 201510034 201510035 201515007 201516021 201516041 201536003 201537005 201537006 201538003 201609002 201642010 201714004 201714005 201714006 201718017 201733007 201750012 201901004 201905001 201906001 201928008 201929012 201930015 201930016 201935008 202004008 202020011 202050002 202051001 202051002 202052001 202141001 202145023 202230005 202243002 202247006 202309004 202315007 202329008 202330008 202418007 202434008 202440010 202440011 202443010 202515011 202525005 202547001 202551001 202552009

• Recovery Period 168.18-00
  201216029

• Classification of Property 168.20-00
  201216029 201243003 201244015 201310028 201404001 201509029 201543001

• Assigned 168.20-01
  201539024

• Public Utility Property 168.24-00
  202017027 202032002 202042005 202046007 202047004 202130005 202131004 202140014 202208005 202519002

• Normalization Rules 168.24-01
  201816005 201824005 201824006 202009014 202010002 202017015 202033002 202124003 202150003 202206010 202211004 202227002 202350001 202402003 202426002 202426003 202426004

• Property Used Predominantly Outside the United States 168.25-00
  201216008 201510038

• Alternative Depreciation System (ADS) 168.29-00
  201316006 201316007

• Outside the United States 168.29-01
  201324005 201324006 201943021

• Tax-Exempt Use Property 168.29-02
  201436048 201606005 201722001 201737002 202526008

• Redeterminations, Changes in Use 168.32-00
  201228036 201450001

• Retirements 168.35-00
  201710006

Section 169 Amortization of Pollution Control Facilities 169.00-00

• Election of Amortization 169.02-00 201217015

Section 170 Charitable, Etc. Contributions and Gifts 170.00-00

201321012 201437004 201551003 201608012 201641021 201848005 202002011 202027003 202047005 202236010 202601002 202601003 202601014 202613003

• Time of Making Contribution 170.01-00
  201730012 201730017 201730018 201730019

• Value of Contribution 170.02-00
  201319010 201443019 201443020

• Percentage Limitations 170.07-00

• Educational Organizations 170.07-02
  201417018

• Publicly Supported Organizations 170.07-06
  201621015 201952009

• Percentage Limitations - Corporations 170.08-00
  201226021

• Donees of Charitable Contributions in General 170.09-00
  201228026 201239011 201240036 201342011 201711014

• United States, States, Political Subdivisions, Etc. 170.09-01
  201228026 201837011

• Religious, Charitable, Etc. Organizations 170.09-02
  201438032

• Carryovers 170.10-00

• Individuals 170.10-01
  201928014

• Corporations 170.10-02
  201226021

• Ordinary Income and Capital Gain Property 170.11-00
  201443019 201443020

• Inventory and Other Property 170.11-03
  201414014

• Qualified Appreciated Stock 170.11-05
  201848005

• Disallowance of Deduction 170.12-00

• Partial Interests in Property 170.12-03
  201249002

• Substantiation 170.12-09
  201608012 201736023 202302012

• Qualified Conservation Contribution 170.14-00
  201212009 201212010 201239008 201334039 202002011 202020002 202141022

• Conservation Purpose 170.14-03
  202130014

• Other 170.19-00
  201307008 201322046 201403016 201936002 201936003 202533005

Section 172 Net Operating Loss Deductions (Deductible v. Not Deductible) 172.00-00

201226021 201243014 201315002 201328028 201328031 201536011 202120015 202219015

• Carryback and Carryover 172.01-00
  201228013 201233006 201249004 201309013 201310025 201335007 201532004 201616009 201628003 201919012 201928014 202335014 202349011 202445013 202524008

• Allowance Only to Same Taxpayer (Libson Shops) 172.01-01
  201605018

• Specified Business 172.03-00
  201612013 201447006

• Deferred Statutory or Tort Liability Losses 172.07-00
  201442054

Section 174 Research and Experimental Expenditures (Deductible v. Not Deductible) 174.00-00

201324008 201718011 202342010 202344014 202351011 202432019

• Election to Amortize 174.01-00 201236013

Section 179 Election to Expense Certain Depreciable Business Assets 179.00-00

201415009

• Section 179 Property 179.01-00 201234024

Section 194 Contributions to Employer Liability Trusts 194.00-00

• Amortization of Reforestation Expenditures 194.10-00 202228014

Section 195 Start Up Expenditures 195.00-00

201927021

Section 197 Amortization of Goodwill & Certain Other Intangibles 197.00-00

201203004 201228011 201317003 201501011 201543014 201642032 201702035 201709003 201820013 201906002 202024002 202037001 202119007 202120005 202224011

• Certain Elections for Intangible Property 197.01-00 201214014

Section 212 Expenses for Production of Income 212.00-00

202050015 202053010

Section 213 Medical, Dental, etc., Expenses 213.00-00

202114001 202311001 202505002 202518023

• Medical Care 213.05-00 201933005 202311001

Section 215 Alimony, etc., Payments 215.00-00

201206005 201246005

• Payment For Child Support 215.08-00
• Specification In Instrument 215.08-04 201706006

Section 216 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative 216.00-00 Housing Corporation Tenant-Stockholder

201537015

Section 243 Dividends Received by Corporations 243.00-00

201640018

Section 245 Dividends Received From Certain Foreign Corporations 245.00-00

201640018 202504005

Section 246 Rules Applying to Deductions For Dividends Received 246.00-00

• Exclusion of Certain Dividends 246.05-00

• Holding Periods 246.05-02
  201827011

• Substantially Similar or Related Property 246.05-04
  202445015 202503002

Section 247 Dividends Paid On Certain Preferred Stock of Public Utilities 247.00-00

• Other 247.04-00 201822026

Section 263 Capital Expenditures (Deductible v. Not Deductible) 263.00-00

201311021 201317003 201319009 201713010 202021018 201341029 201341031 201405014 201438005 201447004 201447015 201447016 201510039 201518012 201528034 201534005 201624021 201639007 201639009 201642013 201736002 201746020 201804002 201822009 201828006 201830011 201927006 201940002 201945010 201945014 201947008 202004010 202005019 202014012 202017025 202036003 202036004 202052002 202121002 202124005 202125003 202129001 202150007 202206012 202208001 202209011 202231003 202240001 202308010 202324001 202335013 202341008 202349003 202416007 202524011 202532002 202611001

• Development Costs 263.02-00

• Oil and Gas Wells (See Also 291.02-01 et seq.) 263.02-01
  201240011 201248014 201248015 201403011 201835004

• Permanent Improvements 263.03-00
  201213023

• Leases 263.08-00

• Payment for Cancellation 263.08-03
  202224010

• Acquisition Costs 263.08-04
  201442021 201528012 201549020 201624021

• Acquisition of Property, Intangibles 263.13-00
  201543014 201614037 202121009 202304009

• Allocation Between Capital Expenditure and Expense 263.14-00
  201234026 201234027 201827009 201850013 201908013 201930024 202002008 202017022 202029001

• Election to Deduct or Capitalize Certain Expenditures 263.16-00
  201221013 201405009 201535002 202224005 202309001

• Interest and Carrying Costs - Straddles 263.21-00
  201212014 201310027

Section 263A Capitalization and Inclusion in Inventory Costs of Certain Expenses 263A.00-00

201504011

• Exceptions 263A.02-00

• Substantially Constructed Self-Constructed Property 263A.02-10
  201515007

• Capitalization of Costs 263A.03-00

• Direct Costs 263A.03-01
  201439001

• Indirect Costs 263A.03-02
  201302018

• Allocation Methods 263A.04-00
  201439001

• Simplified Production Method 263A.04-05
  201439001 201848012

• Interest Capitalization 263A.08-00
  201302017 201638022

• Designated Property 263A.08-01
  201302017

• Oil and Gas Activities 263A.13-00
  201211011

Section 264 Amounts Paid in Connection With Insurance (Deductible v. Not Deduct- 264.00-00 ible)

201443015 202018003

• Exceptions 264.03-00
  201322035 201617004

• Key Persons 264.04-00
  201617004 201736019

• Allocation of Interest Expense to Policy Cash Values 264.05-00
  201617004

Section 265 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not 265.00-00 Deductible)

202027003

Section 267 Losses, Expenses, and Interest With Respect to Transactions Between 267.00-00 Related Parties

201252008 201330004 201330004 201702035

• Losses: Deduction Disallowed 267.01-00
  201343021

• Expenses and Interest: In General 267.02-00

• Matching of Deduction and Payee Income 267.02-01
  201228035

• Payments to Foreign Persons 267.02-03
  201228035 201334037

• Limitation on Gain Where Loss Previously Disallowed 267.05-00
  201737011

• Special Rules Applicable to Controlled Groups: In General 267.07-00
  201702035

• Controlled Group Defined 267.07-01
  201405009

• Deferral of Loss from Sale or Exchange Between Members 267.07-02
  201203004 201323005 201334006 201419011 201603002 201702035 201705004

Section 269 Acquisitions Made to Evade or Avoid Income Tax 269.00-00

202501008

• Principal Purpose Text 269.01-00 202501008

Section 274 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not 274.00-00 Allowable)

201501010

• Substantiation 274.08-00
  201246031

• Percentage Disallowance for Meals and Entertainment Deductions 274.14-00
  201219021

Section 275 Certain Taxes (Allowed v. Disallowed) 275.00-00

• Federal Income 275.01-00 201306018

Section 280E Expenditures In Connection With the Illegal Sale of Drugs 280E.00-00

201504011 201531016 202205024

Section 280G Golden Parachute Payments 280G.00-00

• Definitions 280G.01-00
• Parachute Payment 280G.01-01 201519017

Section 301 Distributions of Property 301.00-00

201207002 201247004 201252008 201304002 201306012 201306013 201306014 201312028 201328025 201352007 201426019 201440006 201446013 201447019 201448016 201505035 201516047 201516050 201522001 201523017 201527004 201536016 201537020 201544015 201550017 201552011 201604008 201614033 201629003 201631005 201709011 201717005 201721014 201739004 201923003 202150012 202305010 202351007

• Dividend in Property 301.01-00

• Form v. Substance 301.01-07
  201552027 201640018

• Other Than a Dividend 301.02-00

• Distribution With Respect to Stock v. Not With Respect to Stock 301.02-01
  201637010

• Liquidation v. Reorganization 301.04-00
  201350001

• Constructive Dividend 301.07-00
  201350001

Section 302 Distributions in Redemption of Stock 302.00-00

201202010 201202020 201207002 201328025 201330017 201330018 201330017 201330018 201352007 201405005 201444007 201637010 201805003 201805004 201805005 201805006 201805007 201805008 202219011

• Not Essentially Equivalent to a Dividend 302.01-00
  201918009

• Disproportionate Redemption of stock 302.02-00
  201202010 201202020 201236025

• Complete Termination of Interest 302.03-00
  201228012 201405005

• Redemption from Noncorporate Shareholder in Partial Liquidation 302.04-00
  202146006

• Qualified Trade or Business 302.04-02
  202146006

• Termination of a Business 302.04-03
  202146006 202210005

• Constructive Ownership 302.05-00
  202219011

• Waiver of Family Attribution by Individual 302.05-01
  201805011 202219011

Section 304 Redemption Through Use of Related Corporations 304.00-00

201805003 201805004 201805005 201805006 201805007 201805008 202141005

• Acquisition by Subsidiary 304.01-00

• Distribution to which Section 301 Applies 304.01-03
  201252008 201330004 201330004

• Acquisition by Related Corporation (Other Than Subsidiary) 304.02-00

• Section 304 v. Section 351 304.02-01
  201228034

• Control Requirement Met 304.03-00
  201601001

Section 305 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free 305.00-00 Distribution)

201247004 201306012 201306013 201306014 201308001 201312028 201308001 201333007 201404005 201426019 201447019 201448016 201505035 201516047 201544015 201550017 201631005 201709011

• Stock Dividends 305.01-00
  201304002 201404005 201446013 201447019 201516047 201537020

• Distributions in Lieu of Money 305.03-00
  201247004 201252012 201312028 201426019 201440006 201447019 201505035 201516050 201536016 201544015 201552011 201607003 201629003 201631005 201637013 201709011 201717005

• Disproportionate Distributions 305.04-00
  201213011 201404005 201446013 201537020 201604008 201717005 202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013

• Deemed Distributions 305.13-00
  201604008 202508001

Section 306 Dispositions of Certain Stock 306.00-00

201308001 201308001

• Section 306 Stock v. Not 306 Stock 306.01-00 201308001 201308001 202532005

Section 311 Taxability of Corporation on Distribution 311.00-00

201352007 201405005 201421015 201511020

• With Respect to its Stock 311.01-00 201405005 201835001

Section 312 Effect on Earnings and Profits (Decrease v. No Decrease) 312.00-00

201330002 201330002 201637010

• Computations of Earnings and Profits 312.01-00
  201601001

• Tax Free Distributions 312.06-00
  202244008 202246005

• Allocation in Separations 312.09-00
  201240017 201249012 201330002 201330002 201527003 201644018

Section 316 Dividend v. Not a Dividend 316.00-00

• Source of Distribution 316.09-00
• Earnings and Profits 316.09-03 201637010

Section 317 Other Definitions 317.00-00

• Redemption of Stock v. Not a Redemption 317.02-00 201247010

Section 331 Gain or Loss to Shareholders in Corporate Liquidations 331.00-00

201211020 201252008 201330004 201330004 201334006 201511020 202031002

• Year Liquidation Occurs 331.04-00
  201228023 202017023 202515007

• Form v. Substance 331.07-00
  201252008

Section 332 Complete Liquidation of Subsidiaries 332.00-00

201228030 201228033 201236014 201240017 201249012 201252014 201308002 201328003 201731008 202134013 201308002 201333007 201350001 201352007 201404002 201406005 201411002 201418039 201418046 201433007 201441010 201443017 201445008 201452016 201504007 201511001 201512001 201528006 201535007 201537018 201607003 201622012 201626002 201633014 201721002 201802007 201827008 201921002 201923003 202351007

• Nonrecognition of Gain or Loss 332.01-00
  201213018 201228030 201236014 201308002 201314001 201315016 201308002 201339001 201412013 201415001 201603002 201730010 201827006

• Debts of Parent to Subsidiary 332.07-00
  201213018

Section 336 Gain or Loss Recognized on Property Distributed in Complete Liquidation 336.00-00

201237017 201418025 201511020 201942004 202002005 202012006 202016010 202017024 202042006 202043002 202046008 202050012 202053009 202110012 202119006 202120005 202137002 202152015 202239010 202250008 202302008 202310010 202336004 202336005 202336006 202351008 202402006 202424017 202436002 202448010 202521014 202525009 202552013 202610005

• General Rule 336.01-00
  202031002

• Liquidation in a Reorganization 336.03-00

• Distribution of Property to a Related Person 336.03-01
  201418025

• Disqualified Property 336.03-02
  201418025

• Liquidation to which section 332 Applies 336.03-05
  201328003

• Stock Sales and Distributions Treated as Asset Transfers 336.05-00
  201749004 201546011 201611006 201622019 201625006 201633013 201636011 201640009 201652014 201702024 201711007 201714019 201721011 201730004 201730005 201733003 201739005 201740003 201740014 201751009 201802008 201808008 201808011 201824011 201825014 201827001 201836002 201836003 201842002 201848010 201902028 201909008 201910015 201910018 201923024 201928001 201929002 201929018 201930001 201931003 201934005 201940001 201941001 201942004 201943016 202002005 202003002 202005013 202012002 202012006 202016009 202016010 202016012 202017024 202020012 202023003 202042006 202043001 202043002 202046008 202050012 202053009 202101004 202106001 202109004 202119006 202119008 202120012 202130013 202137002 202147010 202149008 202152015 202152016 202208008 202215013 202220005 202239010 202240012 202242005 202244006 202246006 202247009 202250008 202301007 202302008 202302009 202302010 202309011 202309012 202310010 202316007 202317012 202322003 202322016 202330004 202336004 202336005 202336006 202338005 202342011 202342012 202347012 202350008 202351008 202352015 202352016 202402006 202403007 202403010 202414002 202424017 202424020 202427001 202436002 202439013 202441007 202448010 202503013 202505011 202506009 202516004 202521014 202521016 202523001 202524001 202525009 202531011 202550014 202551035 202552013 202607008 202610005

Section 337 Gain or Loss on Sale or Exchange in Connection With Certain Liqui- 337.00-00 dations (UIL for Transaction Prior to 1986 Act Effective Dates)

202134013 201404004 201536004 201625009 201725017

• Adoption of Plan and 12-Month Period 337.01-00

• Date Plan Adopted 337.01-01
  201731008

• Sale or Exchange 337.03-00
  201801006 201801009 201910010 201910011 201910012 201910013 201910016 201910017

• Liquidation v. Reorganization 337.07-00
  201921002

• Section 332 Liquidations 337.10-00
  201404004 201921002

• Loss on Stock of Subsidiary 337.13-00
  201606017 201606025

• Conversion to Tax Exempt 337.14-00
  201725017 202613001

• Transfer of Substantially All Assets to Tax Exempt 337.14-01
  201404004

• Loss Disallowance 337.16-00
  201310015 201606017 201606025

• Basis Reductions on Deconsolidation 337.16-01
  201521008

• Allowable Worthless Stock Loss 337.16-02
  201249005 201250010 201329001 201329007 201329008 201329009 201329010 201329011 201329012 201329013 201329014

Section 338 Certain Stock Purchases Treated as Asset Acquisitions 338.00-00

201211009 201213013 201214012 201351004 201412012 201429016 201435002 201702035 202114014 202131008 202131009 202133012 202135001 202137001 202210015 202224004 202226008 202240004 202309010 202501010 202510008

• Express Election 338.01-00
  201214018 201412012 201924014 202114014 202131008 202131009 202133012 202135001 202137001 202226008 202240004 202309010

• Time in which Election must be made 338.01-02
  201206010 201246021 201632019 201338011 201437005 201438018 201503007 201510037 201530017 201534007 201611016 201738002 201826004 201835003 201850019 201924005 202037010 202114014 202131008 202135001 202137001 202210015 202224004 202240004 202309010

• Qualified Stock Purchase 338.02-00
  201203004 201211009 201213013 201214012 201216026 201228011 201252011 201351004 201622012 201702035 202518014

• Consistency Rules 338.04-00
  201213013 201214012

• Elective Recognition of Gain or Loss by Target Corporation - Together with 338.05-00Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group
  202334005

• Foreign Corporation or DISC 338.08-00

• Notice Requirement 338.08-01
  202550011

• Purchase from Related Corporation 338.09-00
  201203004 201702035

• Deemed Asset Sale and Liquidation in 338(h)(10) Election 338.80-00
  201203004 201702035

Section 341 Collapsible Corporations 341.00-00

201209025

Section 346 (Amended-1982) Partial Liquidation Defined 346.00-00

202146006

Section 351 Transfer to Corporation Controlled by Transferor 351.00-00

201201012 201212001 201214014 201224006 201228030 201232030 201232033 201240017 201249012 201250004 201252002 201252014 201312017 201314001 201330002 201731008 201330002 201333007 201348006 201350001 201350007 201411006 201412013 201415001 201416002 201422004 201424007 201424010 201431002 201436033 201437007 201437013 201438009 201446019 201505012 201506008 201511015 201641011 201746022 201810005 201820016 201822008 201835001 202048003 202125001 202309002 202426005 202524005 202524007 202530003

• Control v. No Control by Transferor 351.01-00
  201224006 201242007 201306006 201326014 201333007 201506008 201601001 201818010

• Series of Transactions 351.02-00
  201212001 201506008 201531014

• "Property" Defined 351.05-00
  201506008 201552026

• Constructive Exchange 351.11-00
  201350001

• Section 351 v. Section 304 (See Also 0304.01-01) 351.12-00
  201228034

• Investment Company Exception 351.13-00
  201547003 201622001 201622014 201633028 201716016 201716017 201716018 201716019 201716020 201810005 202016013

• Non-Qualified Preferred Stock 351.14-00
  201716045

• Exceptions 351.15-00
  201552026

Section 354 Exchanges of Stock and Securities in Certain Reorganizations 354.00-00

202050014 202309002

• Exchange v. Liquidation 354.01-00
  201423010

• Substantially All of the Assets 354.05-00
  201731008 202050014

Section 355 Distribution of Stock and Securities of a Controlled Corporation 355.00-00

201202007 201208017 201213001 201213005 201216027 201228030 201228033 201229002 201232033 201236014 201238018 201240013 201244006 201245020 201252017 201305003 201306010 201310023 201312017 201323017 201325009 201328024 201330002 201330022 201612012 201634010 201731004 201330002 201330022 201333007 201334009 201334032 201337003 201338040 201339001 201340009 201341026 201347005 201349006 201352007 201402002 201407005 201411012 201416002 201416005 201418018 201418030 201419005 201419010 201419012 201422018 201423012 201424006 201424009 201424013 201426004 201437006 201441009 201441010 201441016 201503006 201505013 201512001 201524005 201535007 201537018 201601001 201603005 201603006 201603020 201624011 201626017 201633014 201634010 201641011 201643008 201644018 201651010 201706005 201716002 201721002 201734004 201740015 201801012 201805012 201817001 201818010 201827008 201848016 201851004 201852015 201919008 201920009 201921002 201921010 201930011 201931005 201940007 201944002 201948001 201949013 201949014 202009002 202010003 202019016 202022004 202026001 202029003 202033003 202035009 202036001 202036005 202045001 202045003 202047007 202051009 202118004 202123006 202126005 202132005 202132006 202145020 202150012 202151001 202152010 202201005 202218001 202218002 202220003 202223004 202224012 202225006 202227008 202231004 202231013 202235002 202236007 202243003 202244009 202246008 202248008 202304005 202304007 202305010 202322006 202322015 202328019 202330002 202332001 202339007 202340015 202343025 202344013 202345008 202347011 202349009 202350010 202351009 202404005 202419016 202421003 202421007 202425001 202429015 202438002 202441010 202443015 202445011 202451015 202505001 202511013 202521001 202530003 202530004 202535007 202548010 202551007 202552006

• Spin-Off 355.01-00
  201202007 201203004 201211008 201213018 201215005 201216023 201216027 201228002 201228030 201232014 201232033 201233016 201236014 201240017 201244006 201244008 201246027 201249012 201251006 201305003 201306006 201308002 201312017 201312020 201312022 201314001 201315009 201315016 201325009 201328024 201329005 201330007 201330022 201612012 201634010 201731003 201731004 201308002 201330007 201330022 201334009 201334032 201335001 201336012 201337007 201338040 201340009 201341004 201341013 201341026 201347005 201348005 201349006 201350007 201352007 201404002 201407005 201409002 201409003 201411002 201412013 201415001 201416005 201418030 201418039 201418046 201419005 201419010 201419012 201422004 201422012 201423006 201423010 201424005 201424006 201424008 201424009 201424011 201424013 201426004 201426008 201430002 201433007 201436033 201437006 201437013 201438009 201440014 201441008 201441009 201441016 201443017 201445008 201503006 201504007 201505007 201505013 201511001 201512001 201516014 201528006 201535006 201535007 201537018 201538015 201542004 201603005 201603006 201603020 201605016 201607003 201613008 201614017 201626017 201634010 201637013 201651010 201706005 201734004 201740015 201801012 201802007 201820016 201827006 201827008 201833011 201834006 201835001 201836001 201839006 201845009 201851005 201852015 201910004 201920009 201923003 201925004 201931007 201935009 201943011 201944002 201945022 201948001 201949014 202009002 202035009 202045001 202047007 202051011 202107009 202118004 202126005 202132006 202139001 202139006 202145020 202145027 202149006 202150009 202151001 202151004 202152010 202208012 202209002 202210012 202224002 202224012 202225006 202227008 202231004 202231013 202236007 202244008 202244009 202246005 202246008 202248008 202249011 202249014 202304005 202304007 202305010 202310007 202311005 202322006 202328019 202330002 202332001 202339007 202340015 202343025 202344013 202345008 202347004 202349009 202350010 202351007 202351009 202404005 202421003 202421007 202424004 202429015 202438002 202441010 202449006 202451015 202505001 202511013 202521001 202521019 202548010 202549011 202551007 202552006

• Split-Off 355.01-01
  201208017 201213001 201213002 201213005 201230007 201232033 201234009 201238018 201240016 201245020 201246027 201252017 201306010 201308017 201308018 201310023 201313016 201323017 201327003 201330002 201330007 201731003 201308017 201308018 201330002 201330007 201337003 201350007 201352007 201403002 201404002 201405003 201411002 201411012 201418019 201422017 201426007 201435005 201512001 201625012 201625013 201851004 201920008 201923003 201945016 201949013 202019016 202026001 202031006 202033005 202108010 202132005 202151001 202211009 202218002 202220003 202224002 202231013 202235002 202243003 202244009 202304005 202309013 202332001 202343025 202345008 202429015 202433001 202441010 202610002

• Split-Up 355.01-02
  201402002 201418018 201423012 201921010 201931005 201940007 202010003 202033003 202201005

• Non Pro Rata Distributions, etc. 355.02-00
  201233016 201625012 201625013

• Active Business 355.03-00
  201219003 201251006 201634010 201333003 201407005 201418039 201418046 201426007 201429006 201436033 201531014 201535007 201542004 201551009 201605016 201606014 201607003 201624004 201625012 201625013 201626002 201633009 201634010 201637013 201643008 201706005 201730010 201818010 201827008 201834006 201930011 201940007 201948001 201949012 202009002 202029003 202033005 202036001 202045001 202132006 202340015

• Five-Year Requirement 355.03-01
  201251006 201528016 201624004 201633009 201643008 201706005 202009002 202150004

• Business Purpose 355.04-00
  201308017 201308018 201308017 201308018 201730010

• Control 355.05-00
  201437013 201527003 201818010 202218002

• Distribution of Control 355.05-01
  201731004 201437013 201605016 201703012 201945022 202218002 202248008

• Device 355.06-00
  201734004 201743017 202051009 202113007

• Continuity of Interest 355.07-00
  201644018 202033005

• Distributions Within a Consolidated Group 355.09-00
  201305003 201352007 201445008 201730010

• Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 355.10-0050% of Distributing or Controlled
  201249011 201250021 201324009 201505007 201601009 201603005 201603006 201614001 201627001 201740015 201748007 201801005 201801012 201943001 202026001 202114017 202126005 202145020 202224002

Section 356 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Re- 356.00-00 cognized)

201424017 201721014

• Reorganization Exchange 356.01-00

• Series of Transactions 356.01-02
  201614017

• Securities as "Other Property" 356.02-00
  201527003

Section 357 Assumption of Liability (Gain Recognized v. Not Recognized) 357.00-00

202244008 202246005 202549011

• Liabilities in Excess of Basis 357.02-00

• In General 357.02-01
  201721002

• Exceptions 357.02-02
  201230008 201348006 201431002 201542004 201627001 201703012

Section 358 Basis to Distributees 358.00-00

202051009 202218002

• Allocation of Basis 358.02-00
  201411006 201437007 202218002 202244008 202246005

• Assumption of Liabilities 358.03-00
  201721002

Section 361 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Re- 361.00-00 cognized)

201228033 201634010 201409003 201504007 201511001 201516014 201542004 201613008 201634010 201637013 201649012 201651010 201802007 201818010 201833011 201839006 201852015 201925004 201949013 201949014 202019016 202022004 202026001 202036005 202051009 202123006 202132005 202151001 202152010 202220003 202224012 202231004 202231013 202244009 202304005 202322006 202330002 202332001 202339007 202344013 202350010 202421003 202424004 202429015 202441010 202451015 202505001 202535007

• Exchanges Not Solely in Kind 361.01-00
  201423010 201440014 201910004

• Distributions 361.02-00
  201607003 201627001 201827006 201839006 201925004 201949014 202019016 202151004 202231004 202244008 202244009 202246005 202332001 202350010 202429015

• Distributions of Appreciated Property 361.02-01
  201721014

• Certain Transfers to Creditors 361.02-02
  201228033 201731004 201409003 201511001 201537004 201601001 201627001 201703012 201721002 201802007 201833011 201839006 201851005 201852015 201925004 202019016 202022004 202050014 202051009 202139006 202231004 202244009 202322006 202330002 202332001 202350010 202449006 202451015 202535007

Section 362 Basis to Corporations 362.00-00

201411006 201418013 201418034 201418041 201418042 201441014 201502001 201502002 201505028 201839013 202050010 202051009 202203010 202430006 202450011 202529003 202529004 202529005 202529006 202529007 202551006

• Property Acquired in Reorganizations and Transfers by Controlling Stock- 362.01-00holders 201701005 201418013 201418041 201418042 201505028 201521011 201545013 201736001 201832011 201832012 202244008 202246005 202529003 202529004 202529005 202529006 202529007

Section 367 Foreign Corporations 367.00-00

201348011 201432002 201639014 201746022 201935004 201936004 202107010 202107011 202334014 202335001

• Transfer to Foreign Corporations Subject to Section 367(a) 367.01-00
  201321018 201651015 202045007

• Treatment of Transfers of Stock or Securities to Foreign Corporations 367.03-00
  201321018 201651015 201935004 202045007

• Reorganizations Described in Section 368(a)(1)(B) 367.03-01
  201249011 201250021 201324009

• Requirements of Gain Recognition Agreement 367.03-10
  202110014

• Treatment of Subsequent Disposition of Stock of Transferee 367.03-13
  201321018

• Transfer of Foreign Branch with Previously Deducted Losses Under Section 367.06-00367(a)

• Anti-Abuse Rule 367.06-07
  201530020

• Transactions Described in Section 367(b) Complete liquidation of Foreign 367.10-00

• Deficit in Earnings and Profits 367.10-05
  202504005

• Transfers of Intangible Property to Foreign Corporations Under Section 367.30-00367(d)
  201321018 202335001 202447013

• Treatment of Distribution Described in Section 367(e) 367.40-00
  201348011 201423006 201639014 201808010

• Liquidations Under Section 332 367.40-02
  201348011 201606006 201639014 201808010

Section 368 Definitions Relating to Corporate Reorganizations 368.00-00

201201012 201212001 201213019 201213021 201214013 201216027 201224006 201228030 201236014 201238018 201239003 201240017 201247009 201249012 201252017 201308001 201308017 201308018 201310023 201312017 201314003 201325009 201330022 201308001 201308017 201308018 201330022 201341026 201349006 201402002 201404006 201406005 201416002 201419005 201424005 201424006 201424009 201424011 201426004 201512001 201746022 201839006 201931005 201944002 201949013 201949014 202019016 202033003 202035009 202036001 202107010 202107011 202118004 202126005 202132005 202132006 202145020 202150009 202151001 202220003 202225006 202227008 202231004 202235002 202236007 202243003 202244009 202246008 202248008 202304005 202304007 202309002 202322006 202328019 202330002 202330006 202332001 202334014 202340015 202343025 202344013 202345008 202349009 202350010 202351009 202421003 202424004 202429015 202441010 202451015 202505001 202511013 202524004 202548010 202551007 202552006 202607001 202611002

• Statutory Merger or Consolidation (Type "A") 368.01-00
  201213001 201213019 201213021 201228033 201232033 201252002 201252014 201312017 201314008 201314028 201326006 201333007 201350007 201404002 201423010 201436034 201438009 201505012 201535007 201625012 201625013 201820002 201918015 202145020 202441010 202611002

• Using Stock of Corporation Controlling Merged Corporation 368.01-02
  201820002

• Stock for Stock (Type "B") 368.02-00
  201249011 201250021 201324009 201603020 202531001 202531002

• Liquidation Distribution 368.02-02
  201418039 201418046

• Stock for Property (Type "C") 368.03-00
  201224006 201228030 201247009 201252014 201324003 201731008 201340016 201411002 201413003 201418039 201418046 201422004 201424007 202107010 202107011 202601012

• Substantially All the Property 368.03-01
  201247009 201731008

• Assets for Control of Transferee (Type "D") 368.04-00
  201203004 201208017 201212001 201213001 201213002 201213005 201214013 201215005 201216023 201216027 201219003 201229002 201230007 201232014 201232033 201233016 201234009 201236014 201238018 201240013 201240016 201244006 201244008 201250004 201251006 201252002 201252017 201306006 201306010 201308002 201310023 201312022 201313016 201314001 201315016 201325009 201329005 201330002 201330007 201330022 201612012 201731003 201731008 201308002 201330002 201330007 201330022 201333007 201335001 201336012 201337003 201337007 201338040 201339001 201340009 201341004 201341013 201341026 201347005 201349006 201350007 201402002 201405003 201407005 201409002 201409003 201411002 201411012 201412013 201415001 201416005 201418018 201418019 201418030 201418039 201418046 201419005 201419010 201419013 201422012 201422017 201423012 201424005 201424006 201424008 201424009 201424011 201424013 201426004 201426007 201426008 201430002 201433007 201435005 201437006 201438009 201441008 201441016 201443017 201445008 201512001 201524005 201528006 201531014 201537018 201603020 201607003 201613008 201637013 201827006 201835001 201836001 201839006 201845009 201851004 201851005 201910004 201920008 201920009 201921002 201921010 201923003 201925004 201930011 201931005 201944002 201945016 201949013 201949014 202010003 202019016 202026001 202033003 202035009 202036001 202036005 202045003 202051011 202108010 202118004 202126005 202127003 202132005 202132006 202139006 202145027 202149006 202151001 202151004 202152010 202201005 202203002 202208012 202211009 202220003 202223004 202224002 202224012 202225006 202227008 202231004 202231013 202235002 202236007 202243003 202244008 202244009 202246008 202249011 202249014 202304005 202304007 202310007 202311005 202322006 202330002 202332001 202339007 202340015 202343025 202344013 202345008 202349009 202350010 202351007 202351009 202404005 202419016 202421003 202425001 202429015 202438002 202441010 202445011 202449006 202451015 202505001 202511013 202521001 202521019 202530004 202548010 202551007 202552006

• Recapitalization (Type "E") 368.05-00
  201308001 201315009 201315020 201315021 201308001 201424010 201835001 202429001 202429002 202524007 202530003 202532005

• Change in Identity, etc. (Type "F") 368.06-00
  201201004 201201012 201208019 201228030 201236014 201239003 201250004 201252011 201252014 201314003 201316017 201322008 201326006 201328003 201330022 201330022 201333007 201339001 201404006 201411002 201418039 201418046 201445008 201511020 201611015 201635001 201638004 201737010 201746022 202031002 202102007 202107010 202107011 202334014 202339009 202426005 202429001 202429002 202433002 202524004 202524007 202530003

• Continuity of Interest Rule 368.08-00
  201214013 201224006 201247009

• Proprietary Interest Continuity 368.08-02
  202050014

• Related party Acquisitions 368.08-03
  201214013

• Following a Qualified Stock Purchase Under Section 338 368.08-05
  201918015

• Business Enterprise Continuity 368.08-06
  201247009 201314028 201413003 201644018 201918015 202145025

• Historic Business Assets 368.08-07
  201224006

• Transfers to Controlled Corporations 368.08-08
  201214013 201224006 201234009 201240016 201424007 201625012 201625013

• Plan of Reorganization 368.09-00
  201411002 201626002 201627001 202128001 202305010

• Several Steps 368.09-01
  201252014 201411002

• Liquidation v. Reorganization 368.12-00
  201505012

• Transactions Involving Two or More Investment Companies 368.13-00
  201247009

• Transfer by Corporation in Title 11 Case (Type "G") 368.14-00
  201208036 201230020 201523001 201644018 201716002 201805012 202050014

Section 381 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 381.00-00

201830005

• Method of Accounting 381.04-00 201237012 201343012

Section 382 Limitation on Net Operating Loss Carry-forwards and Built-in Losses 382.00-00 Following Ownership Changes

201208002 201215007 201228023 201229004 201251002 201306003 201308026 201308029 201309013 201314035 201322032 201326013 201328027 202021010 201308026 201308029 201335012 201345023 201350006 201403007 201412009 201432015 201443009 201549010 201750006 201902022 201949017 202017023 202140007 202142007 202142008 202146003 202345009 202433003 202503010 202515007

• General Rule 382.01-00
  201648004

• Scope of Section 382 Limitation 382.02-00

• Closing of the Books 382.02-05
  201418038 201545014 201734003 201942005 202517013 202518015

• Value of Old Loss Corporation 382.05-00
  201435003

• Ownership Change 382.07-00
  201350006

• Segregation Rules 382.07-05
  201350006 201451015 202024013

• Built-in Gains and Losses and Section 338 Gains 382.08-00
  201629007

• Net Unrealized Built-in Gain 382.08-01
  201629007

• Definitions and Special Rules 382.11-00
  201215007 201403007 201902022

• Preferred Stock 382.11-05
  202131005

• Treating Interests As Stock 382.11-07
  202131005

• 5-Percent Shareholder 382.11-09
  201215007 201403007 201902022

• Operating Rules 382.12-00
  201322032 202021010 201335012 201443009 201949017

• Contributions to Capital 382.12-01
  201350006

• Title 11 or Similar Case 382.12-08
  201306003 201322032 201328027 201435003 201648004 202342007

• Election Out 382.12-13
  201519004 201949017 202235001 202342007

• Controlled Groups 382.12-16
  201232016 201232017 202021010 201335012 201421011 201421012 201421013 201443009

Section 384 Limitation on Use of Preacquisition Losses to Offset Built-in Gains 384.00-00

201806005

Section 385 Treatment of Certain Interests in Corporations as Stock or Indebtedness 385.00-00

• Debt v. Equity 385.01-00
  201230008 201323021

• New Financial Products 385.03-00
  201209006 201226026

Section 401 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 401.00-00

201205022 201234036 201238031 201242019 201242020 201338028 201650002 201650003 201750004 201837004 201923016 202035010 202042012 202044001 202114010 202114011 202114012 202125007 202202012 202202013 202240018 202305001 202417010 202443017 202524006 202528003 202548023 202551032

• Impossibility of Diversion 401.01-00
  202125007

• Exclusive Benefit of Employees or Their Beneficiaries 401.01-01
  201538022 201847008

• Definitely Determinable Benefits Under a Pension Plan 401.01-03
  201501025

• Impossibility of Diversion 401.03-00
  201228055 201839010

• Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.04-00401.20-00, 414.00-00)
  201440027 201605006

• Discrimination in Availability of Form of Benefit 401.04-03
  201605006

• Comparability Among Two or More Plans 401.04-04
  201810008

• Required Distributions 401.06-00
  201202042 201208039 201318033 201320021 202039002 201424031 201434028 201437025 201437034 201503024 201628004 201628005 201628006 201902023 201923016 201924013 202031007 202035010 202042012 202114010 202114011 202114012 202140011 202143002

• In General 401.06-01
  201203033 201210047 201228045 201228051 201241017 201422028 201422029 201422030 201422031 201424031 201427023 201430022 201431034 201434028 201840007 201909003 202035010 202140011 202506004

• Employee Dies Before Entire Interest Distributed 401.06-02
  201202042 201208039 201210045 201320021 201628004 201628005 201628006 201633025 201750004 201923016 201924013 202042012 202044001 202114010 202114012 202140011 202538004

• Commencement of Benefits Under Qualified Trusts 401.11-00
  201221033 201933006

• Additional Participation Requirements (See Also 410.00-00) 401.20-00
  201810008

• Medical, Etc. Benefits 401.27-00
  201611003 201625005 201639001 201805002 202305001 202434004 202443017 202451017 202515012 202525012 202528003 202531003 202547007 202548023 202551032

• Cash or Deferred Arrangements 401.29-00
  201417025 201527042 201532036 201601012 201722014 201833012 202023001 202126001 202304001 202408002 202434006

• Special Antidiscrimination Rules 401.29-01
  201615013

Section 402 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxa- 402.00-00 tion)

201201018 201204025 201209015 201211030 201212023 201216047 201224046 201226036 201226037 201228043 201231018 201236035 201240032 201242024 201243016 201243017 201246046 201247020 201301016 201302046 201304013 201308037 201311041 201311042 201313025 201313027 201315035 201318031 201323044 201324025 201618019 201634024 201749007 201308037 201331009 201331010 201343029 201404017 201405030 201405031 201407026 201407027 201410039 201417026 201420025 201428014 201430023 201430030 201434029 201436057 201437026 201440025 201440027 201440032 201447050 201447051 201447052 201511038 201522012 201524030 201528043 201529016 201531024 201532040 201532042 201533023 201537029 201537030 201537031 201547008 201549031 201549032 201603043 201608021 201610023 201611020 201625021 201627006 201635011 201637018 201644024 201645020 201645025 201649020 201821008 201822033 201826018 201835017 201840007 201936009 202019008 202147015 202218028 202304001 202451014 202525008

• Exempt Trust 402.01-00
  201417025 201821008 201831006 201936009

• Non-Exempt Trust 402.02-00
  201749007

• Foreign Situs Trust 402.03-00
  201341039 201406022 201419026 201430028 201436055 201452027 201502021 201505046

• Amounts Distributed or Made Available to Beneficiary 402.06-00
  201431037 201527042

• Unrealized Appreciation of Employer's Securities 402.07-00
  201242019 201427024 202210004

• Rollover Contributions 402.08-00
  201211031 201215015 201224043 201233021 201233022 201234034 201305015 201323040 201330047 201618014 201330047 201341038 201346013 201403020 201403025 201418063 201419020 201419021 201420026 201426032 201442070 201443029 201443030 201445028 201446031 201446032 201446038 201448033 201452022 201452025 201505045 201514020 201521022 201524027 201535026 201539036 201543022 201622040 201936009 202423009 202451014 202506004 202525008

• Rollover Lump Sums 402.08-01
  202019008 202451014

• Reorganization Payments 402.08-03
  201535025

• By a Surviving Spouse 402.08-05
  201523019 201523020 201821008 201839005 201936009 202525008

• Tax on Lump Sum Distributions 402.09-00
  201241019 202019008 202451014

Section 403 Taxation of Employee Annuities (Taxable v. Not Taxable) 403.00-00

201230030 202535016 202539016 202540027 202552025 202552040

• Non-Forfeitable Rights 403.03-00
  201345036 201451062 201501026

• Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 403.04-00
  201634021 201538020 201634021

• Retirement Income Accounts 403.04-05
  201742022

• Distribution Requirements 403.04-06
  201750004 202044001

• Rollover Amounts 403.05-00
  201212023 201224043 201323040 201419021 201524027 201644023

Section 404 Deduction for Contributions of Employer to an Employee's Trust or An- 404.00-00 nuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.)

201204010 201206022 201206024 201208043 201218024 201221034 201229012 201233023 201330030 201330030 201511039 201639018

• Deferred Compensation 404.10-00
  202315010

• Year of Deduction 404.11-00
  201935011 201945024

• Time of Contribution 404.11-01
  201945024

Section 404A Deduction for Certain Foreign Deferred Compensation Plans 404A.00-00

201540015

Section 408 Individual Retirement Accounts 408.00-00

201208039 201612001 201618011 201632015 201405032 201405033 201405034 201423043 201431038 201439006 201451065 201611022 201707001 201736018 201831004 201924013 201927009 201943020 202033008 202040003 202042012 202114010 202114011 202114012 202140011 202210016 202322013 202322014 202348009 202519010 202549002

• Exclusive Benefit of Individual or His Beneficiary 408.01-00
  201225020

• Qualification 408.02-00

• Benefit Distributions 408.02-01
  201628004 201628005 201628006 201633025 201706004 201750004 202044001

• Rollover Contributions 408.03-00
  201203034 201204024 201205021 201206023 201206025 201206026 201207013 201208040 201208041 201209022 201209023 201210046 201211032 201211033 201212021 201212022 201215016 201216049 201216050 201218025 201218026 201218027 201218040 201219035 201219039 201221035 201221036 201221037 201224047 201225021 201225022 201225023 201226034 201226035 201227009 201227010 201227011 201228044 201228046 201228047 201229013 201229014 201230027 201230028 201230032 201231019 201231020 201233024 201233025 201234031 201234033 201235026 201235027 201235028 201235030 201236034 201236036 201236037 201236038 201236039 201237025 201237026 201237027 201237028 201238029 201240031 201240033 201240034 201240035 201241014 201241015 201241016 201242021 201242022 201242023 201242025 201243018 201243019 201244022 201244023 201244024 201246042 201246043 201246044 201246045 201247021 201247022 201250030 201250031 201301017 201301018 201301019 201302047 201303022 201303023 201304012 201305016 201305017 201305018 201305019 201305020 201306029 201306030 201306031 201306032 201306033 201308034 201308035 201309021 201309022 201309023 201309024 201309025 201309026 201309028 201310050 201310052 201311037 201311038 201311039 201311043 201314050 201314051 201314052 201314053 201314054 201314055 201314056 201314057 201315034 201315036 201316024 201316026 201316027 201316028 201317021 201317022 201317023 201317024 201318029 201318032 201319034 201322049 201322052 201323041 201324021 201324022 201324023 201324024 201324026 201327020 201327021 201328036 201330046 201520014 201612001 201612016 201612017 201618015 201618016 201618017 201634026 201634030 201634031 202134019 201308034 201308035 201330046 201331010 201331011 201331012 201332016 201333021 201333022 201333023 201334046 201336021 201336022 201336023 201338056 201338057 201338058 201339002 201339003 201340023 201340024 201340025 201342015 201342016 201342017 201342019 201343030 201344012 201345037 201345038 201345039 201345040 201347025 201347026 201347027 201347029 201348017 201348018 201349025 201349026 201350049 201351031 201402018 201403021 201403022 201403023 201403024 201406021 201406023 201406024 201406025 201407028 201407029 201407030 201407031 201409015 201409016 201409017 201409018 201410040 201410041 201410042 201411045 201411046 201411047 201411048 201411049 201411050 201412019 201412020 201412021 201415013 201415014 201416012 201416013 201416014 201417028 201418064 201418065 201418066 201419022 201420024 201420025 201420027 201421028 201421029 201421030 201422032 201423036 201423037 201423038 201423039 201423040 201423041 201423042 201423043 201423044 201424029 201425020 201425021 201425022 201425023 201425024 201426031 201426033 201427025 201427026 201427027 201427028 201427029 201428012 201428013 201428015 201428016 201428018 201429032 201429033 201429034 201429035 201429036 201430020 201430022 201430026 201430027 201430029 201431035 201431036 201432029 201432030 201432032 201432035 201432036 201433027 201434027 201436054 201436056 201437024 201437027 201437028 201437029 201437030 201437031 201437032 201437033 201439004 201439005 201440024 201440026 201440028 201440029 201440030 201440031 201440035 201441028 201441029 201441030 201441031 201442069 201443030 201443031 201443032 201443033 201443034 201444044 201444045 201444046 201445029 201445030 201445031 201446033 201446035 201447053 201447054 201447055 201447056 201447057 201447058 201447059 201447060 201449008 201449009 201449010 201450034 201450035 201450036 201450037 201451063 201451064 201451066 201452023 201452024 201452026 201452028 201503024 201503025 201503026 201504020 201504021 201505047 201506013 201506014 201506016 201507039 201507040 201508021 201509066 201510062 201511035 201511036 201511037 201511038 201514021 201519040 201519041 201519042 201519043 201520013 201520014 201521023 201522010 201522011 201523023 201523024 201523025 201524028 201524029 201524031 201525020 201526026 201526027 201527050 201528042 201529017 201529018 201530024 201530025 201531024 201532038 201532039 201532041 201533024 201533025 201533026 201535027 201535028 201535029 201537032 201537033

201538028 201542008 201542009 201542010 201542011 201543021 201545033 201545034 201545035 201546013 201547010 201547011 201547012 201548026 201548027 201550049 201602012 201602013 201603044 201603045 201603046 201606032 201610024 201611021 201611023 201611024 201611025 201611026 201611027 201611028 201611029 201615023 201615024 201615025 201616013 201617014 201617015 201617016 201617017 201617018 201619015 201620020 201621020 201621021 201621022 201622036 201622037 201622038 201622039 201625022 201625023 201625024 201625025 201625026 201626029 201627007 201628024 201629013 201629014 201629015 201635012 201636049 201636050 201637019 201639019 201639020 201639021 201639022 201639023 201640026 201641032 201642039 201642040 201643027 201643028 201643029 201644022 201645021 201645022 201645023 201645024 201647014 201650022 201652033 201705009 201706004 201709023 201721025 201736018 201737016 201739017 201742034 201807010 201844004 201849018 201909003 201923002 201927009 201931006 201934006 201935005 201944003 202023007 202029006 202032009 202032010 202034002 202040003 202044012 202136004 202210016 202214008 202218028 202227005 202244029 202322013 202322014 202348009 202404003 202430010 202441015 202506004 202508002 202519010 202535015

• Individual Retirement Annuity 408.05-00
  202519010

• Benefit Distributions 408.05-01
  201943020

• Distributions 408.06-00
  201318033 202039002 201426034 201446030 201623001 201736018 201901005 202031007 202136004

• Prohibited Transactions 408.07-00
  201437023

• Tax Treatment of Accounts and Annuities 408.08-00
  201430021 201547009 201924013 202042012 202114010 202114011 202114012 202140011

Section 408A Roth IRA 408A.00-00

201219035 201219036 201219037 201230029 201242018 201320022 201612001 201404016 201404018 201442071 201446036 201448034 201449012 201449013 201506015 201511022 201511045 201645012 202136004

Section 409 Qualifications for Tax Credit Employee Stock Ownership Plans 409.00-00

201747007

• Tax Credit Employee Stock Ownership Plan Defined 409.01-00
• Definition of Employer Securities 409.01-09 201511039 201538021

Section 410 Minimum Participation Standards 410.00-00

• Eligibility 410.02-00
• Discrimination as to Coverage 410.02-01 201615013

Section 411 Minimum Vesting Standards 411.00-00

201643024

• Vesting of Employer Contributions 411.02-00

• Suspensions 411.02-05
  201531021

• Accrued Benefit Requirements 411.03-00
  201617006

• Defined Benefit Plan 411.03-01
  201803006

Section 412 Minimum Funding Standards 412.00-00

201205020 201208042 201221038 201221039 201238030 201330030 201330030 201427030 201428017 201437021 201511040 201511041 201525019 201619016 201719029 201727011 201832020 202505018

• Plan Year 412.05-00
  202435007

• Minimum Funding Waiver 412.06-00
  201204022 201204023 201204026 201206021 201209016 201209017 201209018 201209019 201209020 201209021 201209024 201210048 201210049 201215017 201218036 201218039 201219038 201229015 201229016 201229017 201229018 201230034 201230035 201233026 201239013 201311040 201316025 201319035 201322050 201327022 201341040 201414034 201419023 201429037 201433028 201437022 201440034 201442068 201443034 201443035 201449011 201509067 201509068 201510061 201511042 201511043 201513006 201513007 201513008 201533013 201537026 201537027 201703002 201722009 201948003 202053002 202114004 202211001 202433005 202435007 202451002 202505018

• Alternative Minimum Funding Standard 412.08-00
  201750010

Section 413 Collectively Bargained Plans 413.00-00

• Plans Maintained by More Than One Employer 413.04-00
• Deduction Limitations 413.04-02 201927010

Section 414 Definitions and Special Rules 414.00-00

201305021 201317025 201340026 201351030 201425026 201443035 201443036 201509069 201529009 201606029 201720009 201803007

• Employees of Businesses Under Common Control 414.03-00
  201715001 202430007

• Governmental Plan 414.07-00
  201848011 202020006 202020019 202041004

• Church Plan 414.08-00
  201215018 201224042 201230031 201233027 201247023 201247024 201302045 201308033 201309027 201318030 201319036 201322051 201323042 201323043 202001008 201308033 201339004 201345041 201349027 201350048 201415015 201420028 201421031 201425025 201432028 201442072 201505048 201505049 201505050 201505051 201537025 201538023 201538024 201543012 201551004 201739010 201803007 201811008 201826009 202051003 202548003

• Certain Employee Contributions 414.09-00
  201305021 201340026 201351030 201417025 201425026 201443035 201443036 201509069 201529009 201532036 201540014 201601013 201606029 201720009 202126001 202304001

• Employees of an Affiliated Service Group 414.13-00
  201715001

• Employee Leasing 414.14-00
  202019018

• Separate Lines of Business and Operating Units 414.18-00
  201552002 201850011

Section 415 Limitations on Benefits and Contributions Under Qualified Plans 415.00-00

201440027 201441032 201441033 201441034 201447061 201532036 201537024 201539030 201643024 202344010

• Limitation for Defined Benefit Plans 415.01-00
  201527042 201848011 202408002 202408003

• Qualified Participant 415.01-05
  201347028

• Limitation for Defined Contribution Plans 415.02-00
  201715001 201848011

• Annual Addition 415.02-01
  201831006 202045002

• Participant's Compensation 415.02-02
  201511039

• Stock Ownership Plans 415.02-05
  201424030

• Qualified Governmental Excess Benefit Plans 415.12-00
  201537024 201539030 201546012 201643014

Section 416 Special Rules for Top-Heavy Plans 416.00-00

• Adjustments in Section 415 Limits 416.06-00 202505018

Section 417 Definitions and Special Rules for Purposes of Minimum Survivor Annuity 417.00-00 Requirements

• Restriction on Cash-Outs 417.05-00 201803006

Section 419 Treatment of Funded Welfare Benefit Plans 419.00-00

201424004 201440022 201441019 201442064 201442065 201501014 201702029 201825012 201833014 201927001 202534004

• Qualified Asset Account 419.11-00
  202534004

• Aggregation Rules 419.13-00
  201225019

Section 419A Qualified Asset Account; Limitations on Additions to Account (See Also 419A.00-00 419.00-00 et. seq.)

201424004 201440022 201442064 201442065 201501014

Section 420 Transfers to Retiree Health 420.00-00

201511044

Section 423 Employee Stock Purchase Plans 423.00-00

201911002

Section 424 Definitions and Special Rules 424.00-00

• Disposition 424.02-00 201519031

Section 442 Change of Annual Accounting Period (Permitted v. Not Permitted) (See 442.00-00 Also 444.00-00)

201505014 201922024 201924004 202350002 202420018 202420019 202420020 202420021 202420022 202420023 202420024 202420025 202519009 202536007 202536008 202536009 202536010 202536011 202536012 202536013 202536014 202548022

Section 444 Election of Taxable Year Other Than Required Year 444.00-00

202141023

• Taxpayers Qualified to Make Election 444.01-00

• Membership in a Tiered Structure 444.01-01
  202439002

• Termination of Election 444.04-00
  201302022

Section 446 General Rule for Methods of Accounting (Permissible v. Not Permissible) 446.00-00

201228035 201350033 201403015 201503011 201504011 201614037 202007009 202008007

• Clearly v. Not Clearly Reflecting Income 446.01-00
  201504011 201547004

• Change of Methods (Permissible v. Not Permissible) 446.04-00
  201202021 201345025 201426025 201442050 201442051 201521012

• Correction of Method or Error 446.04-01
  201442049 201442050 201442051

• Consent Needed 446.04-03
  201442050 201442051

• Computing Depreciation 446.04-13
  201410029

• Change in Method of Accounting for Depreciation 446.04-17
  201436048 202552009

• Method of Accounting; Banks and Financial Institutions; Specific Cash Item 446.11-00Changes

• Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 446.11-04
  201651014

• Change of Methods; Inventory 446.19-00

• Uniform Capitalization Rules (See Also 1.263A) 446.19-06
  201430013

• Notional Principal Contracts 446.21-00
  201411032

Section 451 General Rule for Taxable Year of Inclusion (Year Received v. Not Year 451.00-00 Received)

201203013 201321023 201607026 201852019 202002013 202444009

• Indeterminate Income 451.05-00
  201607026

• Tax Refunds 451.08-00
  201231011

• Prepaid and Advance Income 451.13-00
  201619009

• Goods (1.451-5) 451.13-04
  201610017

• Constructive Receipt 451.14-00
  201321023 201327002

• Payments to Third Person 451.14-03
  201321023

• Accrual Method 451.19-00
  201321023

Section 453 Installment Method (Available v. Not Available) 453.00-00

201405005 201440004 201451004 201503005 201524010 201524011 201524012 201524013 201530001 201540003 201825024 201909002 201943004 202319010

• Disposition of Obligations 453.05-00
  201248006 201248007 201248008

• Timely v. Untimely Elections 453.06-00
  201530001 201616004 201750008

• Election Out 453.06-06
  201524010 201524011 201524012 201524013 201530001 201540003 201750008 202020017

• Revocation of Elections 453.08-00
  201232021 201332009 201440004 201503005 201825024 201909002 201943004 202024005 202115004 202517011

• Contingent Payment Sales 453.09-00
  201241001

• Alternative Basis Recovery 453.09-01
  201241001 201417006 201626009 201626010 201626011 201626012

• Definitions 453.10-00

• Installment Method 453.10-02
  201348007

• Dealer Dispositions 453.13-00

• Exceptions to Dealer Dispositions 453.13-01
  201622007

• Gross Profit Ration Calculation 453.16-00
  201203017

Section 453A Special Rules for Non Dealers of Real Property 453A.00-00

• Interest on Deferred Tax Liability 453A.03-00
  201221021

• Pledges of Installment Obligations 453A.04-00

• Secured Indebtedness 453A.04-03
  202118016

Section 457 Deferred Compensation Plans of State and Local Governments and Tax 457.00-00 Exempt Organizations

201228043 201731009 201351001 201434003 201508001 201545010 201636018 201643015 201817004 201819007 201822004 201908014 201930009 201943009 202017017 202136002 202417009

• Year of Inclusion in Gross Income 457.01-00
  201211001

• Eligible Deferred Compensation Plan Defined 457.05-00
  201211001 201743002 202533007

• State 457.05-02
  201731009 201643015

• Special Rules 457.09-00
  201508001 202417009

• Certain Plans Excepted 457.09-05
  202143008 202144005

• Nonelective Deferred Compensation 457.09-06
  201447002

• Length of Service Award Plans 457.09-08
  201508001 202417009

Section 460 Special Rules for Long-Term Contracts 460.00-00

201650014 202046001

• Allocation of Costs to Contract (See Also 451 and 446) 460.03-00
• Construction/Real Estate ISP - Percentage of Completion Method of Ac- 460.03-09counting - Timing of Cost Recognition 201537022

Section 461 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 461.00-00

201237012 201322023 201323006 201343012 201442048 201603024 201610006 201718029 201803005 202042014 202122004 202122005 202122006 202123003 202139004 202443004 202449012 202449013

• Accrual Method 461.01-00
  201246029 202203009

• Expenditure For Asset Having Long Useful Life 461.01-06
  201311021

• Incurred Liabilities 461.06-00
  202116012

• Accrual Basis 461.06-01
  201223015 201311021

Section 465 Deductions Limited to Amount at Risk 465.00-00

201805013 201916005 202009024

• Amounts Considered at Risk 465.01-00

• Borrowed Amounts 465.01-01
  201606027

• Amounts Protected Against Loss 465.01-02
  201308028 201308028

• Activities to Which Section Applies 465.02-00
  201501012

• Activities Separate v. Not Separate 465.02-05
  201805013

• Other Activities 465.03-00
  201805013

• Exclusions 465.04-00

• Real Property 465.04-01
  201606027

Section 467 Certain Payments for the Use of Property or Services 467.00-00

• In General 467.01-00 201549027

Section 468 Special Rules for Mining and Solid Waste Reclamation and Closing Costs 468.00-00

202551029 202551030 202551031

• Mining (See Also 613.03-06 et seq) 468.01-00 201311011 202446001 202446002 202446003 202446004 202446005 202527006 202528002 202551004

Section 468A Special Rules for Decommissioning Cost 468A.00-00

201612003 201644013 201644014 201747001 201928006 201932014 201932015 201933008 201937006 202017007 202048005 202105001 202105002 202105003 202105004 202117005 202218003

• In General 468A.01-00
  201203001 201203016 201238010 201239002 201249001 201322029 201322030 201345019 201411014 201432012 201450009 201450010 201451011 201451013 201510030

• Ruling Amount 468A.04-00
  201221011

• Initial Schedules 468A.04-01
  201721009 201721010 201723014 201723015 201723016 201725014 201726005 202041001 202042004

• Revised Schedules 468A.04-02
  201244007 201245011 201246009 201246010 201246011 201250006 201250007 201331003 201331004 201334002 201334003 201334004 201334035 201336015 201347009 201347010 201515014 201521005 201540007 201541005 201542006 201545019 201546007 201546008 201547001 201547002 201550019 201550020 201550021 201616003 201616005 201641006 201644011 201644012 201647006 201716022 201721009 201721010 201723013 201723014 201723015 201723016 201740008 201740009 201740012 201742014 201832010 201835002 201843003 201848006 201850007 201910006 201910007 201948005 201950005 201950006 202012004 202014013 202016016 202034005 202041001 202042004 202050004 202104003 202104004 202104005 202111006 202111007 202111008

• Nuclear Decommissioning Reserve Fund 468A.05-00

• Self Dealing 468A.05-07
  201907005

• Disqualification of Fund 468A.05-08
  201907005 201909007 202208002

• Nuclear Power Plant 468A.06-00

• Disposition of Interest 468A.06-03
  201729011 201729012 201730020 201825019 201825020 201825021 202009016 202009017 202009018 202009019 202009020 202009021 202117004 202117013 202122004 202122005 202122006 202123003 202218022 202223008 202223009

• Time When Payments Deemed Made 468A.07-00
  201450011

Section 468B Special Rules For Designated Settlement Funds 468B.00-00

201208036 201347019 201411027

• In General 468B.01-00
  201447005 201450019 202050003 202139004

• Taxation of Designated Settlement Funds 468B.02-00
  201347019 201411027 201718018 201803005 201923010 201930004 202203009 202337009

• Other Funds 468B.06-00
  201322026 201718029 201922023 202203009

• Clarification Of Taxation of Certain Funds 468B.07-00
  201208036 201347019 201411027

Section 469 Passive Activity Losses and Credits Limited 469.00-00

201244017 201312041 201324018 201411025 201427016 201515032 201804007 202006010 202006012 202007015 202229036 202308003 202309003

• Disallowed Loss and Credit 469.01-00

• Closely Held C Corporation 469.01-02
  201411025

• Passive Activity Defined 469.03-00
  201341030 202151005 202229036 202308003 202309003

• Definition of Activity 469.03-03
  201221012 201634022 201341030 201411025 201634022 201651003 201725003 201804007 202006010 202007015 202308003 202309003

• Rules Determining Income or Loss 469.05-00
  201348013

• Disposition of Entire Interest in Passive Activity 469.07-00
  201415002 201428008

• Material Participation Defined 469.08-00
  201317010 202229036

• Other Definitions and Rules 469.10-00
  201348013

• Real Property Business 469.14-00
  201321021 201427016 201504010 201638014 201638015 201638016 201804007 202006010 202006012 202007015 202223010 202223011 202226003

Section 471 General Rule for Inventories 471.00-00

201504011 202114019

• Inventories at Cost 471.03-00 202114019

Section 472 Last-In, First-Out Inventories 472.00-00

201836005

• Election 472.01-00
  201208033 201342009 202014014

• LIFO Conformity Requirement 472.05-00
  201550031

Section 475 Mark to Market Accounting Method for Dealers in Securities 475.00-00

201238025 201423019 201507019

• Treatment of Securities Marked to Market 475.01-00
  201314042

• Exceptions to Mark to Market Treatment 475.02-00

• Securities Held for Investment 475.02-01
  201423019

• Identification Requirements 475.02-04
  201432016

• Character of Gain or Loss 475.04-00
  201432016

• Definitions 475.05-00
  201238025 201529006

• Commodities Dealers 475.06-00
  201623005

• Commodities Traders 475.07-00
  201623005

• Securities Traders 475.08-00
  201239004 201423019 201432016 202009013 202037007 202048009 202143004 202143005 202145015 202150001 202325003 202329006 202403006

Section 481 Adjustments Required by Changes in Method of Accounting 481.00-00

201350033 201403015 201426025 201436048 201503011 201521012 201547004 201716002 202123007

• Pre-1954 Adjustments 481.02-00

• Involuntary 481.02-02
  201231004 201442049

• Acceleration of Adjustment 481.07-00
  202139004

Section 482 Allocation of Income and Deductions Among Taxpayers 482.00-00

201945026 202107010 202107011 202118013 202538023

• Control 482.02-00
  201751014

• Services 482.09-00
  201751014

• Transfer or Use of Intangibles 482.11-00
  202118013

• Cost Sharing Agreements 482.11-08
  202118013

Section 483 Interest on Certain Deferred Payments 483.00-00

• Payments to Which Section Applies 483.02-00
• Indefinite as to Time, Liability, or Amount (Contingent) 483.02-01 201451003

Section 501 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. 501.00-00Not Exempt)

201204019 201210044 201216040 201217018 201217019 201218041 201219024 201219025 201221023 201224033 201224036 201229001 201229010 201230025 201232036 201233017 201234030 201236032 201242014 201242015 201242017 201244021 201245021 201303017 201305013 201311028 201311029 201313034 201317011 201319031 201322041 201323024 201325017 201701021 201731016 202021026 201333014 201335014 201338052 201340020 201347022 201350044 201407014 201410035 201411037 201415008 201415010 201417017 201419015 201424024 201429027 201431032 201433016 201433017 201433020 201434022 201434023 201451030 201451033 201505040 201505041 201505042 201507026 201517008 201614040 201620011 201641025 201652029 201710035 201710036 201718036 201720010 201733015 201744020 201822029 201827013 201827014 201832013 201832015 201835009 201838008 201841007 201841008 201847011 201904008 201917008 201918018 201918019 201925017 201928016 201931012 201932016 201935013 201940010 201940011 201941030 201942011 201944015 201947020 202004012 202005022 202009025 202009028 202014017 202014022 202015019 202015022 202015025 202015027 202016025 202016028 202017026 202022006 202022007 202031010 202032007 202032008 202033006 202034012 202036008 202041007 202041009 202044011 202046010 202047009 202047010 202047012 202047014 202049005 202052040 202102009 202102010 202102011 202102012 202102013 202105008 202105009 202105011 202107012 202109007 202109008 202110044 202113009 202114023 202117014 202117023 202119002 202122011 202122012 202124009 202124010 202124011 202124012 202124013 202126024 202129015 202129016 202138008 202141024 202141025 202145028 202145031 202150020 202152019 202152022 202213011 202217008 202218025 202218026 202221009 202222007 202223016 202224015 202227010 202231015 202232017 202232020 202232021 202232022 202232023 202233019 202234007 202235012 202237011 202237019 202240028 202242009 202242012 202242015 202242016 202242023 202243019 202244020 202244021 202245009 202247015 202247016 202302017 202305015 202306011 202309017 202310013 202315011 202316009 202316011 202321016 202323011 202326008 202327019 202331003 202331004 202332018 202339039 202343037 202346030 202347002 202352021 202402012 202405008 202405009 202408009 202411012 202414005 202414008 202416014 202416015 202421010 202422012 202422013 202422014 202424022 202429021 202431012 202431014 202433014 202434014 202442010 202443020 202443023 202443025 202448012 202448013 202501013 202504019 202510014 202512003 202526013 202530013 202530014 202530016 202531009 202532012 202532013 202532017 202533011 202534005 202534007 202534010 202536030 202538029 202538031 202538038 202539012 202540009 202540010 202540011 202540014 202547022 202548026 202549015 202549016 202549021 202550040 202550042 202603001 202604002 202606002 202607023 202610019

• Instrumentalities of U.S. 501.01-00
  201749019 201503016 201503019 201509039 202340020 202344017 202413013 202419025

• Title-Holding Company 501.02-00
  201309014 202001027 201552033 201617011 202101005 202221008

• Religious, Charitable, etc., Institutions and Community Chest 501.03-00
  201202039 201202040 201203019 201203020 201203021 201203022 201203023 201203030 201203031 201206018 201209009 201209010 201210041 201210044 201215010 201215011 201217018 201217019 201217020 201217022 201217026 201218016 201218017 201218019 201218022 201218023 201218041 201219025 201219026 201219027 201219029 201221022 201221023 201224033 201224036 201225014 201225015 201225016 201225017 201226029 201229001 201229010 201231012 201231017 201232034 201232036 201235021 201235022 201239011 201240028 201240029 201240036 201241009 201241011 201242014 201244021 201245021 201245022 201245023 201245024 201245025 201245026 201245027 201247016 201249016 201250027 201251018 201252020 201252021 201252022 201252023 201252028 201304011 201309015 201309016 201309018 201313033 201314049 201314058 201315027 201317020 201318009 201318012 201318017 201318027 201321024 201321025 201322042 201322045 201323024 201323025 201323030 201323034 201324020 201325015 201325017 201327011 201327012 201327013 201327014 201327018 201327019 201328035 201329018 201329019 201329020 201329021 201330037 201330040 201330042 201618013 201634025 201646006 201731012 201731013 201731014 201749012 201749013 201749014 201749015 201749017 201749018 201911006 201911007 201911009 201911017 201911018 202001018 202001019 202001020 202001021 202001022 202001023 202001024 202001025 202021025 201330037 201330040 201330042 201332013 201333015 201333016 201335015 201335016 201335025 201335026 201335027 201338049 201338052 201338054 201338059 201342011 201345030 201345031 201349016 201349017 201349022 201349024 201350041 201350042 201350044 201350045 201350046 201351028 201402015 201402016 201402017 201405017 201405018 201405019 201405020 201405021 201405022 201405024 201406011 201406012 201406013 201406014 201406015 201406017 201407015 201407018 201407019 201407025 201409010 201409014 201410035 201411037 201412018 201413012 201414021 201414022 201414023 201414025 201414026 201414032 201415004 201415005 201415006 201415009 201416010 201417017 201417018 201417023 201418054 201418055 201418057 201418058 201418059 201419015 201420020 201421022 201423027 201423029 201424024 201424025 201428022 201433016 201433018 201433020 201434023 201436050 201438029 201438030 201440020 201440021 201441018 201442057 201442066 201445011 201445012 201445013 201448026 201449001 201450022 201451031 201451034 201451046 201452017 201452019 201452020 201502016 201503018 201503019 201503021 201505039 201505040 201505041 201505042 201506011 201507023 201507026 201510058 201511023 201511024 201511034 201514009 201514010 201514011 201514012 201514014 201514015 201515034 201516066 201517009 201517010 201517012 201517013 201517014 201518021 201519032 201519033 201522006 201524026 201526018 201526019 201526022 201534014 201534015 201534016 201534020 201538026 201538027 201539032 201539033 201548024 201550044 201552031 201552034 201601014 201603032 201603035 201603036 201603037 201603038 201603039 201603040 201603041 201603042 201608016 201609006 201609007 201611019 201615015 201615022 201620012 201620013 201620015 201623011 201626025 201627002 201631012 201631013 201635006 201637016 201637017 201640022 201640023 201640025 201641023 201641024 201645014 201645015 201645016 201647008 201647009 201647010 201648018 201648019 201649014 201649015 201702039 201702040 201706018 201706021 201706022 201710029 201710030 201710031 201710032 201710034 201710035 201711014 201714030 201715002 201715004 201716047 201716052 201717041 201717042 201717043 201717044 201718037 201719018 201722029 201726013 201729022 201732030 201732031 201732032 201732033 201732034 201737012 201738012 201738013 201742026 201742027 201743019 201744020 201746026 201747008 201750016 201750017 201751015 201751017 201751018 201751019 201751020 201751021 201752009 201752010 201752011 201752012 201752013 201752014 201803009 201804009 201804010 201804011 201806008 201806009 201806010 201808018 201808019 201808024 201809008 201809009 201809010 201809011 201810009 201810011 201813017 201814010 201816011 201816012 201817019 201818018 201822029 201825032 201826012 201826013 201826014 201826015

201829006 201829007 201829008 201829009 201829010 201829011 201829012 201829013 201829014 201829015 201829016 201829017 201829018 201829019 201829020 201829021 201829022 201830014 201830015 201830016 201830017 201830018 201830019 201830020 201830021 201830022 201831012 201831013 201833017 201833018 201833019 201833020 201833021 201833022 201833023 201833024 201833025 201833026 201834012 201834013 201835006 201835012 201838009 201843010 201843011 201843012 201843014 201843015 201843016 201844010 201844011 201844012 201846006 201846007 201847010 201852020 201903018 201903019 201903020 201903021 201903022 201903023 201904015 201904016 201905008 201906009 201906010 201906011 201906012 201906013 201907009 201907010 201907011 201907012 201907014 201908021 201908022 201908023 201909011 201909012 201909013 201909014 201917008 201918017 201918020 201919015 201921014 201921015 201921016 201921019 201922030 201922031 201922032 201922033 201922034 201922035 201922036 201922037 201923026 201925014 201925015 201925016 201925018 201925019 201925020 201926014 201926015 201926016 201927022 201928015 201933016 201933017 201933018 201933019 201933020 201935013 201940011 201941029 201943022 201943023 201943024 201943027 201944012 201944013 201944017 201951010 201951015 202003005 202003006 202004013 202004014 202005020 202005023 202007018 202007019 202009026 202012013 202014015 202014016 202015026 202015034 202015035 202016017 202016018 202016019 202016020 202016021 202016027 202016029 202019028 202024015 202024016 202032007 202032008 202034011 202041016 202052015 202052017 202052019 202052023 202052026 202052028 202052029 202052030 202052031 202052032 202052033 202052034 202052036 202052037 202052038 202052039 202052041 202052042 202052043 202052044 202052049 202052050 202053019 202102009 202102011 202102013 202105010 202107012 202110018 202110019 202110022 202110024 202110026 202110027 202110029 202110030 202110031 202110036 202110038 202110042 202110045 202113008 202117015 202117017 202117023 202118021 202118022 202122012 202122014 202122018 202124009 202124013 202125020 202125023 202127040 202127041 202129015 202129016 202129017 202131010 202131012 202133014 202138008 202139011 202140017 202141024 202141025 202144030 202145029 202149010 202149012 202149013 202149015 202149016 202149017 202149018 202149019 202149020 202149021 202149022 202149023 202149024 202149025 202150018 202150019 202150020 202150021 202150023 202150025 202150026 202150027 202150028 202150029 202150030 202150033 202150034 202151007 202151008 202151009 202151010 202151011 202151012 202151013 202151014 202151015 202152021 202210022 202213009 202213013 202214014 202216017 202216019 202216020 202217008 202218025 202218026 202221009 202221013 202221014 202221017 202221019 202221020 202222007 202224015 202226011 202226013 202230009 202230011 202230015 202230016 202231015 202232016 202233016 202233018 202233019 202234007 202235012 202237016 202237017 202237019 202238010 202238011 202238014 202238017 202238018 202239013 202239014 202239017 202239018 202240020 202240022 202240026 202240027 202240028 202242009 202242011 202242012 202242014 202242015 202242017 202242018 202242020 202242021 202242023 202243011 202243013 202243017 202243019 202244017 202244019 202244021 202245006 202245009 202246011 202246013 202246015 202247010 202247011 202247013 202247014 202247015 202247016 202248011 202248012 202248014 202248016 202249016 202249019 202302013 202302017 202304012 202304015 202304016 202305012 202305014 202305015 202305016 202305017 202306009 202306012 202307007 202308011 202309017 202310011 202310013 202311006 202314016 202316009 202316010 202316011 202317022 202317024 202317025 202318019 202318020 202318021 202319016 202319018 202319020 202319021 202319025 202321005 202321006 202321007 202321008 202321009 202321010 202321011 202321012 202321013 202321016 202322019 202323010 202323011 202324011 202324012 202325008 202325009 202325010 202326020 202326022 202327018 202327019 202327020 202328021 202332014 202332015 202332016 202332018 202333004 202334016 202334017 202334018 202336016 202336017 202336018 202336019 202336020 202336021 202336022 202336023 202336024 202336025 202336026

202336027 202336029 202336031 202338007 202338008 202338009 202338010 202338011 202338012 202338013 202338014 202338015 202338016 202338017 202338018 202338019 202338020 202338021 202338022 202338023 202338024 202338025 202338026 202339011 202339012 202339013 202339014 202339015 202339016 202339017 202339018 202339019 202339020 202339021 202339022 202339023 202339024 202339025 202339026 202339027 202339028 202339029 202339030 202339031 202339032 202339033 202339034 202339035 202339036 202339037 202339040 202339041 202339042 202339043 202339044 202339045 202340018 202340019 202340020 202342016 202342017 202343037 202344016 202344017 202345011 202345012 202346009 202346029 202346031 202346032 202346033 202346034 202347016 202347018 202347019 202348011 202348012 202350017 202351012 202351013 202351015 202351016 202352021 202401019 202402012 202402014 202403013 202403016 202403018 202403019 202404006 202404007 202404009 202404010 202405007 202405008 202405009 202405011 202405012 202405013 202405014 202408008 202409017 202409018 202409020 202411013 202412010 202412011 202414005 202414006 202414010 202419018 202419019 202419021 202419022 202419023 202419024 202419025 202420031 202421008 202421009 202424021 202424022 202425013 202425014 202425015 202425016 202426015 202426016 202426017 202428006 202429018 202429019 202429020 202429021 202430008 202430009 202431012 202431014 202431015 202432020 202433014 202434012 202436014 202436015 202436016 202436017 202437007 202442006 202442007 202442009 202442010 202443019 202443020 202443021 202443022 202443023 202443024 202443025 202444010 202444011 202444012 202446012 202446013 202447017 202448012 202448013 202448014 202449018 202450013 202450014 202452014 202452015 202452017 202501012 202501013 202501014 202503015 202504019 202505024 202508005 202508006 202509015 202510013 202510014 202511016 202512003 202514005 202514006 202514007 202514008 202514009 202514011 202515015 202515016 202516009 202517017 202517019 202517020 202518017 202519011 202520011 202520012 202520013 202521022 202521023 202521025 202523007 202523010 202525013 202527013 202527015 202527016 202528013 202530011 202530013 202530014 202530019 202532014 202532015 202532016 202533010 202533011 202534005 202534006 202534007 202534008 202534009 202534010 202535012 202535013 202535014 202536030 202536032 202536033 202536034 202536035 202536036 202536038 202536039 202536040 202536042 202537004 202537005 202538030 202538031 202538032 202538033 202538034 202538035 202538036 202538037 202538039 202538042 202539011 202539012 202539013 202540009 202540010 202540011 202540012 202540014 202540015 202540016 202540018 202540022 202540023 202540024 202540026 202547020 202547023 202548024 202548026 202548027 202549015 202549021 202550030 202550032 202550033 202550034 202550041 202550043 202550044 202551042 202551043 202552024 202552030 202552031 202552033 202552036 202552037 202552038 202601015 202602001 202604001 202606001 202606003 202606004 202606005 202606007 202607022 202607023 202610020 202611010 202611012 202611014 202611015 202612010

• Employee Benefit Organization (See Also 0501.09-00) 501.03-01
  201203032 201313033 201351025 201428019 201428024 201824014 201908024 202532014

• Foundations 501.03-02
  201911008 201335014 201335023 201411037 201436051 201513005 201514016 201541013 201603033 201606030 201609001 201825004 202144028

• Trusts 501.03-03
  201219029 201237019 201306023 201317011 201335014 201447049 201451032 201451035 201617011 201710031 202014015 202014019 202050017 202117014 202129015 202131010 202223016 202233019 202235012 202420030 202433014 202446012

• Unincorporated Associations 501.03-04
  201241010 201731016 201827013 202015019 202405008 202414005 202414008 202448016 202532015 202538032 202549019 202550044

• Corporations 501.03-05
  201202038 201204019 201204020 201204021 201205011 201210041 201211026 201215011 201218041 201219025 201219028 201224033 201224036 201227006 201228042 201229001 201229010 201230025 201233018 201236033 201241011 201242014 201244021 201245021 201325014 201701020 201333014 201338052 201346012 201405023 201410035 201419016 201423026 201426028 201428021 201446025 201451036 201521016 201550043 201615018 201622035 201643025 201702042 201712014 201717048 201718038 201721022 201740022 201742028 201743018 201814010 201824012 201832013 201832015 201835012 201838008 201841007 201841008 201847011 201904016 201908024 201917008 201922038 201924018 201929021 201934008 201940010 201941030 201942011 201944017 202009028 202019028 202022005 202022006 202022007 202033006 202041009 202046010 202047009 202047012 202047014 202049005 202101006 202102012 202105009 202105011 202109007 202110044 202114023 202118021 202127040 202131011 202131013 202141028 202145031 202152021 202228015 202237011 202237019 202240028 202242016 202304014 202310011 202314016 202316009 202316010 202326022 202335015 202335019 202352021 202403015 202411012 202413013 202421010 202422012 202422013 202426017 202434014 202437006 202443022 202448013 202514007 202514011 202522007 202523004 202527013 202531013 202536031 202536032 202536035 202536036 202536038 202538033 202538036 202538038 202540010 202540011 202540022 202550032 202550033 202550039 202551042 202552032 202552038 202601015 202604001 202606004 202606006

• Civil Rights Groups 501.03-07
  201217021 201701023 201640019

• Educational Organizations 501.03-08
  201252025 201303018 201304011 201305013 201323025 201327015 202134018 201345032 201405024 201415009 201417017 201417018 201424024 201426035 201433020 201435015 201440023 201445014 201503017 201509040 201510059 201516069 201527044 201550043 201608016 201619010 201621016 201644019 201717048 201741001 201819011 201902032 201945029 202222007 202224013 202235012 202304014 202322019 202426015 202451009 202521024 202602003 202606006

• Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 501.03-09
  201951012

• Hospitals and Health Clinics (See Also 0501.06-03) 501.03-11
  201210041 201317012 201328035 201445015 201451037 201702002 201703005 201744019 202004012

• Labor Organizations (See Also 0501.05-00) 501.03-12
  202536030

• Libraries, Museums, etc. 501.03-13
  201221024 201517011

• Literary Organizations 501.03-14
  201433020

• Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 501.03-15
  201215011 201322041 201335024 201438032 202429017

• Political Action Organizations 501.03-17
  201712015 202005020

• Prevention of Cruelty Groups 501.03-18
  201337017 201831013 202404008

• Public Recreation Facilities and Athletic Organizations 501.03-19
  201204020 201340021 201343028 201619010 201918018 202131011 202140017 202144030 202152019 202152022 202328021 202349013 202351016 202521023 202532016

• Religious Organizations 501.03-20
  201232034 201236033 201246041 201251018 201310045 201325017 201327018 201632021 201350047 201414024 201417017 201420020 201523022 201904008 202007019 202138010

• Research Organizations 501.03-21
  201701022 202129017

• Scholarships, Endowment Funds and Trusts, Student Loans 501.03-22
  201237020 201251022 201634025 201415003 201423030 201432037 201652029 202207010 202409019 202606006

• Scientific Organizations 501.03-24
  201311030 201313032 201701022 201717048 201818018 202126024 202521024

• Social Welfare Groups (See Also 0501.04-00) 501.03-25
  201304011 201632022 201340021 201415007 201451036 201505042 201716048 202004015

• State Instrumentalities 501.03-26
  201411018

• Organizational and Operational Tests 501.03-30
  201203024 201205012 201210043 201215011 201216040 201234030 201250027 201250028 201305013 201306028 201314047 201314049 201317012 201322041 201323037 201327017 201330037 201632020 201632021 201632023 201731016 201911016 202021021 202021026 201330037 201331007 201334043 201340021 201341037 201349023 201351029 201407016 201407017 201410043 201410044 201411038 201411042 201412022 201414024 201414033 201417024 201423030 201424027 201428031 201430014 201433016 201441017 201446029 201510059 201511024 201517015 201525011 201525012 201526020 201526021 201526023 201541012 201543019 201604018 201610026 201615016 201615017 201617012 201619010 201648020 201649016 201710033 201712017 201718039 201729023 201734010 201736024 201736025 201737013 201738012 201739016 201740023 201742028 201743018 201743019 201747008 201802015 201802016 201810009 201814009 201816011 201819011 201822032 201823006 201824012 201831014 201832019 201833018 201838008 201838009 201844013 201847010 201852020 201904015 201904016 201907008 201921019 201927022 201929021 201931011 201931012 201935013 201936010 201940008 201940010 201940011 201941030 201942011 201944017 201947020 201951012 202004011 202004015 202005021 202011008 202012013 202014017 202014022 202015017 202015027 202016019 202016023 202016024 202016028 202017030 202017031 202017034 202017035 202022006 202022007 202031011 202033006 202034011 202047009 202047012 202052022 202102009 202102010 202102011 202102012 202102013 202105009 202107012 202109007 202117017 202122014 202122018 202124012 202124013 202125020 202125022 202131011 202138007 202138008 202139011 202141024 202141025 202141027 202141029 202145028 202145031 202150031 202152020 202202017 202213013 202214014 202217008 202217009 202218026 202221011 202221019 202222007 202226018 202231015 202234007 202236011 202237019 202238010 202240028 202242009 202242012 202242015 202242023 202243019 202244018 202244020 202244021 202247015 202247016 202302017 202304014 202305015 202305017 202307007 202308012 202309017 202310011 202310013 202311007 202314016 202316010 202323011 202324011 202332015 202332018 202335019 202336030 202348011 202349013 202351015 202402012 202403013 202403015 202405006 202405009 202405013 202408009 202409020 202411013 202413012 202414007 202416015 202419020 202419025 202420031 202421010 202422012 202424022 202426015 202431012 202431013 202432020 202437006 202442010 202443020 202443025 202446012 202446013 202446014 202448016 202449015 202449016 202449018 202451019 202452014 202452017 202501013 202504019 202504020 202508005 202510014 202512003 202514009 202515015 202515016 202516008 202517017 202520011 202523007 202523008 202530019 202532012 202532017 202534007 202534008 202534010 202534011 202536030 202536031 202536033 202536035 202536036 202536037 202536038 202536039 202536040 202537004 202537005 202538029 202538030 202538031 202538037 202538038 202538041 202538042 202539011 202539012 202539013 202540010 202540011 202540013 202540014 202540015 202540023 202540024 202540025 202547022 202549019 202549021 202550039 202550041 202551043 202552024 202552032 202552033 202602003 202606004 202606007 202607023 202610017 202610020 202611012 202611015 202612010

• Limitation of Beneficiaries 501.03-31
  201923026 201931011 202011008 202014015 202014016 202034011 202241007 202606006

• Cooperative Hospital Service Organizations 501.03-32
  201218016 201433018

• Lessening the Burdens of Government 501.03-33
  201213029 201214034 201413012 201531022 201945029 202118021 202131013 202351013 202351014 202405007 202517019 202520011 202534011 202538042

• Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 501.04-00
  201204018 201205014 201213032 201214035 201215014 201219030 201219031 201221025 201221026 201221027 201221028 201221029 201224031 201224034 201234028 201252029 201313031 201317013 201318010 201318011 201318013 201318014 201318015 201318016 201318018 201318019 201318020 201318021 201318022 201318023 201318024 201318025 201318028 201319031 201321032 201321037 201321039 201323026 201323031 201323036 201323038 201323039 201325016 201327016 201329022 201731017 201749020 202021024 201331006 201333017 201333018 201334045 201335017 201338053 201338055 201349018 201351024 201403019 201403020 201406019 201409013 201411039 201414028 201424028 201425013 201429031 201443021 201449002 201451033 201503020 201505043 201507025 201511025 201518018 201552032 201615014 201640021 201641026 201642037 201710032 201710034 201736026 201750019 201801014 201802018 201803010 201810010 201820020 201832016 201832017 201907013 201922039 201932016 201933014 201933015 201941028 201951011 201951014 202009025 202014018 202015024 202015028 202017039 202022009 202023008 202047015 202052012 202105008 202110020 202120016 202124010 202126025 202128009 202130015 202135009 202145030 202151006 202210023 202214013 202216018 202227011 202227012 202228016 202230013 202232019 202233017 202235011 202244016 202247012 202251008 202306010 202306011 202306013 202317021 202319023 202321015 202323013 202331004 202333005 202336028 202347017 202402015 202414009 202434013 202501016 202502006 202527014 202530010 202530017 202538026 202539014 202540017 202540019 202550040 202551047 202603002 202612009

• Local Associations of Employees 501.04-01
  201321033 201321035 201321036 201321038 201323027 201323032 201443020 201736026 201810010

• Prepaid Medical Care Association (See Also 0501.03-10) 501.04-02
  201406019 201451033 202101007 202331004

• Political Activities Organizations 501.04-03
  201214035 201221025 201221026 201221027 201221028 201221029 201403019 201403020 201424028 201449002 201552032 201615014 201951013 202022009 202120016

• Community 501.04-06
  201338053 201941028 202023008 202047014 202226014 202227012 202230013 202237011 202323013 202336028 202344018 202414009 202538026

• Homeowners Association 501.04-07
  201204017 201224032 201224035 201234028 201325016 201548020 201604019 201623013 201636044 201736027 201803010 201805014 201832014 201832016 201832017 201932016 201933015 201951014 202014018 202015028 202040009 202047015 202124010 202128009 202130015 202145030 202226014 202227012 202230013 202321015 202323013 202414009 202434013 202452016 202501016 202502006 202527014 202530010 202530017 202538026 202540017 202540019 202550040 202550045 202551047 202612009

• Labor Organizations 501.05-00
  201217022 201311031 201646007 201824014 201951011 202345010 202350014 202350016 202501015

• Agriculture and Horticulture Organizations 501.05-01
  201205011 201205015 201233018 201327015 201508011 201640024 201716049 201729021 201746027 201849012 201905005 202005022 202339038 202345010 202405015 202420029 202443018

• Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards 501.06-00of Trade
  201205014 201205015 201213032 201215014 201218018 201231013 201237021 201246039 201321026 201329023 201329024 201646005 201701019 201731015 201749016 201338047 201347023 201349019 201349021 201405025 201406020 201420021 201425014 201430018 201446026 201451038 201502015 201509041 201514019 201521017 201527045 201540017 201617010 201631015 201633035 201633036 201633037 201639016 201649017 201702044 201715003 201717045 201718040 201721020 201733016 201736028 201750020 201751023 201809007 201811016 201814011 201821013 201832018 201906014 201907007 201931009 201931010 201931013 201940009 201941025 201944014 201945028 201951010 201951011 202007021 202009027 202010004 202013016 202015020 202015022 202015025 202017028 202018008 202034010 202050016 202052025 202052040 202110021 202122015 202149014 202213010 202214015 202221016 202224014 202232020 202232021 202232022 202232023 202237012 202248013 202309016 202319017 202333006 202346030 202420028 202422011 202429016 202429022 202447016 202507012 202530018 202536041 202538027 202538040 202540021 202547021 202550046 202610018 202610019 202611013

• Performance of Particular Services for Members 501.06-01
  201203018 201205014 201205015 201213032 201231013 201242016 201321026 201327015 201701019 201731015 201749016 201347022 201411040 201424023 201425014 201432026 201529010 201540017 201605020 201622033 201633037 201639016 201649017 201715003 201726014 201733016 201736028 201746028 201750020 201751023 201810011 201811016 201818017 201820019 201832018 201836009 201907007 201924019 201931010 201931013 201940009 201941025 201944014 201945028 202007021 202009027 202010004 202015020 202015022 202015025 202017028 202018008 202034010 202050016 202110021 202117016 202122015 202122016 202126023 202149014 202213010 202214015 202221016 202224014 202232020 202232021 202232022 202232023 202237012 202346030 202405010 202420028 202429016 202507012 202538040 202540021 202547021 202550046 202610018 202610019 202611013

• Conduct of Business for Profit 501.06-02
  201327015 201810011 201814011 202018008 202117016 202122016 202221016

• Professional Associations (See Also 0501.03-11) 501.06-03
  201217022 201347022 201621017 201746028

• Social Clubs 501.07-00
  201204018 201213033 201219032 201225018 201240025 201240027 201240030 201241018 201306027 201315030 201317014 201317015 201317016 201318026 201322044 201323033 201329025 201330041 201612014 201634026 201749011 201330041 201333019 201338044 201338050 201405026 201405027 201406016 201407024 201414029 201418056 201428009 201429028 201434022 201442058 201445027 201448021 201448022 201450023 201451030 201451039 201501015 201511024 201515035 201529011 201551010 201605021 201615019 201615021 201623012 201635007 201635008 201636045 201638028 201640020 201642036 201644021 201702043 201706020 201732035 201745013 201750021 201751022 201806012 201824013 201824014 201835007 201845030 201848017 201928016 201941026 201943026 201948009 201951012 202015018 202015023 202017037 202019027 202022008 202034012 202052013 202052018 202052020 202052021 202052024 202052027 202052035 202052045 202052046 202052047 202052048 202110023 202110025 202110028 202110032 202110033 202110035 202110037 202110039 202110040 202110041 202110043 202110046 202110047 202123009 202124011 202150022 202150024 202150032 202213011 202216021 202216022 202221012 202221015 202226012 202226015 202226019 202227010 202230010 202230012 202230014 202233015 202237013 202237014 202237015 202237018 202238012 202238013 202238015 202238016 202239016 202239019 202240021 202240023 202240024 202240025 202242013 202242019 202242022 202243010 202243012 202243014 202243015 202243016 202243018 202244014 202244015 202244022 202245007 202245008 202246012 202246014 202246016 202248015 202249017 202302016 202303013 202304010 202304011 202304013 202305013 202306014 202310012 202317023 202318022 202318023 202319019 202319024 202321014 202323009 202323012 202323014 202326021 202327016 202327017 202343038 202402013 202403014 202403017 202422014 202437008 202442008 202505023 202505025 202514010 202517018 202530015 202538028 202540020 202550031 202552029 202602002 202604002 202606002

• Profit v. Not for Profit 501.07-01
  201204018 201337018 201342014 201343024 201343025 201344010 201529011 201605021 201615019 201835007 202015023 202319022 202505023 202505025

• Distribution of Assets 501.07-02
  201204018 201213034 201213035 201515035 202226016

• Leases or Sales of Club Property 501.07-03
  201204018 201302043 201306027 201315030 201629009 202201014 202227010 202343038 202422014

• Automobile Clubs 501.07-04
  201430019

• Business with Nonmembers 501.07-05
  201204018 201219032 201634026 201414029 201428009 201428020 201428027 201430019 201515035 201517016 201517017 201605021 201615019 201635008 201706020 201806011 201835007 201845030 201943025 201948009 202011007 202015023 202017037 202227010 202242013 202401018 202422014 202538028 202540020 202550031

• Payment of Benefits to Members 501.07-06
  201219032 201306027 201642036 201845030 201941026 201943025 202015018

• Fraternal Beneficiary Societies (See Also 0501.03-09) 501.08-00
  201425015 201717046 201720011 201951012 202003007 202239015 202332017 202521026 202530012 202549020 202603001

• Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 501.09-00
  201221030 201224037 201250023 201250024 201251023 202039003 201349020 201410037 201410038 201415008 201422025 201434025 201450028 201450029 201513004 201515036 201532037 201605015 201625004 201625018 201703014 201817008 201827014 201835011 202125002 202236004

• Permissible Benefits 501.09-01
  202039003 201451040 201605015 201703014 201947010 202034001 202125002

• Geographic Locale 501.09-02
  201221030 201330039 201330039 201415008

• Inurement 501.09-03
  201321040 201634029 201351026 201605015 201625004 201625018 201734009 201833013

• Membership 501.09-04
  201221030 201224037 201250023 201250024 201251023 201415008 201422025 201703014 201835011 202236004

• Domestic Fraternal Societies, Orders, and Associations 501.10-00
  201240026 201340022 201620014 201721021 201805015 202133015 202222006 202316012 202319021

• Local Benevolent Life Insurance Associations, etc. 501.12-00
  201247019 201431031 201814012 202232017

• Mutual Ditch or Irrigation Companies 501.12-01
  201246038

• Mutual or Cooperative Telephone Companies 501.12-02
  201309017 201431031

• Mutual or Cooperative Electric Companies 501.12-03
  201241012 201340017 201423028

• Cemetery Companies 501.13-00
  201409009 201428011 201428029 201605019 202419017 202448015

• Credit Unions 501.14-00
  201416009 201447039

• Insurance Companies or Associations With Net Written Premiums of 501.15-00$350,000Or Less
  201713012 201713013 201338046 201338051 201342012 201342013 201405028 201428025 201445016 201447040 201447041 201447042 201450021 201517018 201525013 201609008 201613016 201645019 201652030 201702037 201702048 201712013 201712016

• Organized to Finance Crop Operations 501.16-00
  201333014

• Supplemental Unemployment Benefit Trusts 501.17-00
  201406018 201411041

• Organization of Past or Present Armed Forces Members 501.19-00
  201218020 201237022 201252027 201338048 201414027 201450020 201451041 201451042 201652028 201752015 202052016 202149011 202221010 202611011

• Section 501(c)(25) Organizations 501.25-00
  202226017

• Religious and Apostolic Organizations 501.26-00
  201310047 202523009

• Cooperative Hospital Service Organizations 501.27-00
  201218016

• Dedication of Assets to an Exempt Organization 501.29-00
  201706019 201841007 201841008 201904016 201940010 201941030 201942011

• Control of Corporation 501.30-00
  201224031 201224034 201247017 201428029 201433017 201839015 202020024 202101008 202504021 202536042 202606003

• Closely Controlled Organizations 501.30-01
  201306026

• Dealings With Controlling Interests 501.30-02
  201237019 201307009 201345032 201350047

• Proof of Exemption 501.31-00
  201235023 201701020 201649016 201710035 201710036 201835012 202032008 202114023 202313008 202313009

• Domestic Fraternal Societies 501.31-01
  201404012

• Income Inures v. does Not Inure to Private Individual 501.32-00
  201202038 201202039 201203024 201203025 201204019 201204021 201205010 201205012 201209011 201209012 201209013 201210042 201211025 201211026 201213030 201213031 201215012 201215013 201217019 201218021 201219028 201219032 201226029 201227006 201228040 201228041 201228042 201229001 201229010 201230024 201232035 201233018 201234030 201241011 201242015 201244021 201247018 201250025 201250027 201250029 201252024 201252026 201302040 201302041 201303017 201303019 201303020 201305011 201305012 201305013 201307014 201308032 201310046 201310049 201311029 201311030 201311033 201313032 201314045 201314048 201314049 201315029 201323028 201323035 201326019 201330037 201330043 201701021 201911008 202039019 201308032 201330037 201330043 201337017 201350047 201403018 201410035 201411038 201411039 201417017 201419019 201424024 201428022 201428026 201428027 201433019 201433020 201443021 201443022 201451043 201451045 201502017 201504017 201511026 201514011 201515037 201519033 201519034 201519035 201529012 201533014 201545028 201545029 201548021 201548025 201604018 201614038 201617011 201620011 201631014 201636046 201637017 201714031 201729023 201740023 201746027 201808019 201831013 201831014 201832019 201843013 201907008 201918020 202016022 202016026 202022005 202044011 202110034 202113008 202113009 202118022 202122017 202309016 202342018 202429016 202436013 202449017 202514005 202530014 202540013 202604001

• Distribution of Assets to Private Individuals 501.32-01
  201203025 201209011 201209012 201209013 201213031 201215012 201215013 201216040 201218021 201228040 201230024 201232035 201234029 201252024 201252026 201302040 201303019 201303020 201305011 201305012 201308032 201310046 201310049 201311033 201314048 201315029 201323028 201330043 201911008 202039019 201308032 201330043 201403018 201411039 201428026 201440021 201502017 201504017 201511026 201519035 201525012 201545029 201548025 201614038 201636046 201640019 201640022 201740023 201751016 201822032 201831014 201831015 201835009 201907008 202017030 202040008 202044011 202122017 202131011 202141027 202150031 202342018 202414007 202436013 202451019 202504020 202516008 202530016

• Private v. Public Interest Served 501.33-00
  201202038 201202039 201203024 201203025 201204019 201204020 201205010 201205011 201205012 201209011 201209012 201209013 201210042 201210043 201211025 201211026 201213031 201215012 201215013 201216040 201217019 201218021 201219028 201219029 201221023 201223020 201224031 201224034 201227006 201228040 201228041 201228042 201229001 201229010 201230024 201232035 201233018 201234029 201234030 201241011 201242015 201244021 201247017 201247018 201250025 201250027 201250028 201250029 201252024 201252025 201252026 201302040 201302041 201303017 201303019 201303020 201304011 201305011 201305012 201305013 201307014 201308032 201309019 201310046 201310048 201310049 201311028 201311029 201311030 201311033 201313032 201313033 201313034 201314045 201314046 201314047 201314048 201314049 201315029 201322053 201323028 201323035 201326019 201330043 201632020 201701020 201701022 201749017 201911016 201911017 202021021 202021025 202021026 202039019 201308032 201330043 201331007 201331008 201334043 201334044 201334045 201345032 201349023 201403017 201404013 201405024 201407019 201407020 201409012 201410035 201411039 201416010 201417017 201419015 201423031 201424024 201424027 201427018 201428023 201428028 201430014 201431032 201433019 201433020 201438030 201440021 201451043 201451045 201452018 201502017 201504017 201510058 201510059 201511026 201514011 201514013 201516066 201517019 201519033 201519035 201523021 201523022 201526021 201535019 201538025 201545029 201545030 201548021 201548025 201601014 201610025 201614038 201617011 201631014 201636046 201640019 201640022 201641026 201641027 201643026 201648020 201651016 201714030 201714031 201718036 201729023 201733015 201733017 201736025 201740023 201744020 201747009 201748010 201750018 201751016 201801013 201803009 201819011 201822030 201822032 201830023 201831012 201831013 201831014 201831015 201832013 201832015 201832019 201833032 201835009 201838008 201844013 201904015 201907008 201910021 201918017 201918020 201919015 201928015 201929021 201931011 201934008 201935013 201936010 201940011 201941027 201941029 201944015 201944016 201947020 201951015 202005020 202015017 202015024 202015026 202016017 202016018 202016020 202016021 202016022 202016024 202016025 202016026 202016027 202017030 202017031 202017034 202017035 202022005 202032008 202033006 202036008 202040008 202041007 202044011 202046010 202047009 202047010 202047012 202052022 202052034 202053020 202101008 202102009 202102010 202105010 202105011 202109007 202109008 202110034 202110044 202117023 202118022 202124012 202125023 202131012 202135008 202138007 202138008 202140017 202141026 202141027 202144030 202145031 202150020 202150031 202201015 202207010 202224013 202224015 202228015 202228016 202232018 202232019 202242009 202242015 202242016 202242023 202244020 202244021 202245009 202247016 202302017 202304014 202305015 202306011 202307007 202308012 202310013 202311007 202318020 202321016 202327019 202332014 202332016 202333003 202340020 202342018 202345011 202347019 202349013 202349014 202351014 202351015 202403016 202403019 202405006 202405013 202406014 202408009 202414007 202416014 202416015 202419019 202419025 202421009 202426017 202428007 202428008 202429019 202429021 202431014 202431015 202432020 202434012 202434014 202440013 202443021 202448012 202448016 202449015 202449016 202449017 202451019 202452017 202504014 202504020 202504021 202505024 202508005 202514005 202514008 202515015 202516007 202516008 202517019 202521022 202521023 202521024 202522007 202523004 202523007 202523008 202523010 202530013 202532013 202532017 202533010 202533011 202534005 202534006 202534008 202534009 202534011 202536032 202536037 202536042 202537004 202538029 202538032 202538033 202538034 202538038 202538041 202539013 202540009 202540012 202540013 202540016 202540018 202540024 202540025 202547022 202548026 202549016 202549021 202550033 202550041 202550042 202552032 202552036 202552037 202552038 202602001 202602003 202604001 202606001 202606005 202610017 202611010 202611014 202611015 202612010

• Trustees Serve Private Interest 501.33-01
  201226029 201228041 201236033 201315028 201350043 201414024 201451043 201451045 201652029 202530016

• "Exclusively" Test 501.35-00
  201221023 201228040 201237019 201303019 201303020 201306026 201322053 201632021 201701020 202021021 201334045 201340021 201345031 201345032 201405023 201407020 201414024 201415007 201431032 201433019 201452018 201505042 201511024 201523021 201529013 201538025 201540019 201545030 201617011 201702042 201712015 201718038 201721022 201729022 201733017 201737013 201747009 201801013 201808020 201818018 201833032 201835006 201835012 201839015 201843013 201910021 201918018 201918019 201918020 201931011 201932017 201941027 201944016 201951015 202014017 202015019 202015021 202016029 202031010 202032007 202032008 202033006 202036007 202036008 202041007 202041008 202041009 202046010 202047010 202047013 202047014 202049005 202052022 202053019 202053020 202102012 202129016 202135008 202138007 202138008 202138010 202140017 202141024 202141026 202141028 202144028 202144029 202144030 202145029 202150020 202152019 202152020 202152022 202201015 202202017 202213012 202218025 202218026 202221009 202221011 202221018 202223016 202224015 202226018 202230011 202232018 202236011 202237011 202242010 202242016 202244018 202302017 202305015 202308012 202309017 202313008 202313009 202321016 202324012 202326020 202343037 202349014 202405006 202416014 202420031 202422013 202429017 202429021 202431013 202431014 202431015 202436013 202440013 202444012 202449015 202449016 202451019 202504019 202508006 202514007 202514011 202517017 202520011 202523005 202523006 202523008 202526013 202530014 202533010 202534006 202534007 202534009 202536034 202536037 202538042 202539012 202540014 202550033 202550044 202552032 202552036 202607023 202610017 202611010

• Business Activities 501.36-00
  201234029 201250029 201310046 201314047 201329024 201330038 201701020 201911010 201330038 201334045 201404013 201405022 201405023 201407019 201428028 201431032 201433020 201510058 201514013 201525012 201545030 201601014 201617011 201645017 201702041 201702042 201714031 201720010 201734009 201747009 201801014 201808020 201818018 201819011 201830023 201832015 201833032 201835006 201835009 201844013 201918019 201940011 201944015 202019029 202022005 202032007 202131012 202141028 202145029 202213009 202214014 202221018 202222007 202235011 202235012 202242010 202249018 202307007 202311007 202318021 202332014 202339045 202346033 202347018 202442009 202523006 202531014 202533010 202534011 202539014

• Section 501(c)(3) Organizations 501.36-01
  201204021 201205013 201210041 201233017 201234030 201236033 201242017 201247017 201250027 201302041 201305013 201309019 201311029 201314045 201314049 201330037 201330038 201632021 201749017 201911010 202021026 201330037 201330038 201403017 201405023 201414024 201428022 201428023 201510058 201517008 201525011 201535019 201538025 201540016 201545031 201601014 201617012 201641025 201641027 201702041 201710031 201710033 201712017 201717048 201733015 201743018 201803009 201814010 201830023 201925017 201929021 201944016 202004011 202004012 202014017 202015021 202016028 202020024 202036007 202041008 202041009 202101008 202129017 202131012 202214014 202222007 202235012 202307007 202406014 202443021 202448015 202520011 202523005 202523007 202531013 202531014 202532012 202533010 202536034 202538039 202552037

• Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 501.36-02
  202031011 202047014 202125022 202127040 202237011

• Publishing Activities, Radio, Television, etc. 501.36-03
  201204021 201252025 201433020 201526020 201710031 201710033 201835008 202005021 202144028 202342018

• Fund Raising (See also 0512.06-00) 501.36-04
  201323037 201407020 201416010

• Legislative and Political Propaganda Activities 501.38-00
  201415007 201505042 202206013

• "Action" Organizations 501.38-01
  201415007 201430014 201505042 201908024 201932017 202316011

• Electing Expenditure Test 501.38-02
  201239012 201415007 201804005 202206013

Section 502 Feeder Organizations (Exempt v. Not Exempt) 502.00-00

201317011 201444043

Section 503 Requirements for Exemption (Exempt v. Not Exempt) 503.00-00

201242014 201242017 201245021 201311028 201325017 201338052 201444043 201507026 201517008 201928015 202414007 202451019

• Organizations to Which Section Applies 503.01-00
  202309016

• Future Status of Organizations Denied Exemption 503.03-00
  201209007 201209008 201520013

Section 504 Status After Organization Ceases to Qualify for Exemption Under Section 504.00-00 501(c)(3) Because of Substantial Lobbying or Because of Political Activ- ities

• Denial of Exemption 504.50-00 201205011 201205013 201217019 201446028 201510059

Section 507 Termination of Private Foundation Status 507.00-00

201216045 201243015 201321024 201418060 201435016 201513005 201514016 201714002 201714003 201825004 201930017 202017026 202231005 202231006 202231007 202231008 202328004 202328005 202432004 202432005 202432006 202432007 202432008 202535005 202550004 202550005 202601002 202601003 202601014

• Termination Under Section 507(a)(1) 507.01-00
  201230026 201417020 201417021 201427019

• Special Rules 507.01-01
  201345033 201345034

• Termination Under Section 507(b)(1)(B) 507.04-00
  201441018

• Liability of Transferee Organizations 507.05-00
  201243015 201244020 201321024 201321025

• Imposition of Tax 507.06-00
  201244020 201321024 201321025 201325018 201325019 201325020 201325021 201448026 201603033 201603034 201606030

• Aggregate Tax Benefit 507.07-00
  201244020 201321025 201603033 201603034

• Substantial Contributor 507.08-00
  201609001

• Value of Assets 507.09-00
  201321024 201321025

Section 508 Special Rules With Respect to Section 501 (c)(3) Organizations 508.00-00

202119002

• New Organizations 508.01-00
  201446025

• Presumption 508.01-01
  202540018

• Exceptions 508.02-00
  202549024

• Governing Instruments 508.04-00
  201931011

Section 509 Private Foundation Defined 509.00-00

202023012

• Definitions 509.01-00
  201418067

• Private Foundation 509.01-01
  201306023 201802017 201825004 202047011

• Support 509.01-02
  201239011 201240036 201342011 201711014

• Exceptions to Private Foundation Status 509.02-00
  201335018 201417018 202023012

• Publicly Supported Organizations 509.02-01
  202039020 201445015 201507024 201620016 201729025 201733019 201850023 201909015 201923027 202023012 202031009 202034007 202034008 202126029 202144032 202228019 202235013 202245012 202248017 202305020 202309021 202313009 202313010 202344020 202349019 202512004 202522008 202523013 202539017 202550047

• Supporting Organizations 509.02-02
  201314044 202611016

• Churches 509.02-04
  201310045 202549024

• Continuation of Private Foundation Status 509.03-00
  201424025

Section 511 Tax on Unrelated Business Income of Charitable, etc, Organizations 511.00-00 (Taxable v. Not Taxable)

201206018 201219024 201251019 201701002 201405029 201406020 201410037 201424025 201425016 201426029 201429029 201440022 201441019 201451044 201501014 201503018 201545027 201626004 202415003

• Organizations Subject to Tax 511.01-00
  201406019

• Section 501(c)(2) Corporations 511.02-00
  201241018

Section 512 Unrelated Business Taxable Income (Taxable v. Not Taxable) 512.00-00

201208038 201209014 201218014 201218015 201223021 201250025 201251019 201306023 201311032 201311036 201321024 201321025 201323029 201328035 201701002 201406020 201407022 201409009 201413012 201422027 201423027 201423030 201425016 201426029 201430017 201434025 201440022 201441019 201451044 201501014 201503018 201613014 201613015 201630009 201636042 201636043 201710005 201729013 201729014 201730022 201837014 202133014

• Exception, Additions, and Limitations on Unrelated Income 512.01-00
  201206018 201425016 201430017 201503018 201644019 202002010

• Rents and Royalties 512.01-01
  202039018 201444043 201644019 201740002

• Rent v. Ordinary Business Profits 512.01-02
  201422027 201849009

• Investments and Other Speculative Activities--Foundation (See Also 512.04-000501.26-06)
  201329028 201333020 201413012 201613014 201613015 201636042 201636043 201729013 201729014 201730022

• Advertising (See Also 0501.26-02) 512.05-00
  201405029 201837014

• Fund-Raising Activities (See Also 0501.26-06) 512.06-00
  201330043 201330043

• Definitions 512.09-00

• Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. 512.09-03seq.)
  201213034 201213035 201235024 201302043 201344011 201425016 201434025 201545027 201833013 201844005

• Modifications 512.10-00
  201409009 201435017 201441018 201503018 201603032 202027003

Section 513 Unrelated v. Not Unrelated Trade or Business 513.00-00

201219024 201219031 201250025 201251019 201320023 201322054 201701002 201406020 201413012 201417018 201422027 201423027 201423030 201430018 201440023 201445015 201543017 201603032 201613014 201613015 201633032 201636042 201636043 201644019 201710005 201729013 201729014 201730022 202331004

• Trusts 513.01-00
  201613014 201613015 201636042 201636043 201729013 201729014 201730022

• Advertising, etc., Activities 513.02-00
  201811016 201837014

• Sales and Service to Public 513.04-00
  201205013 201221024 201428030 202125020

• Games of Chance 513.05-00
  202002010

Section 514 Unrelated Debt-Financed Income 514.00-00

201418061 201422027 201430017 201434024 201434026 201849009 202225007

• Rent and Deductions 514.01-00
  201740002

• Definitions--Debt-Financed Property 514.06-00
  201221024 201418061 201434024 201434026 201603032 201702002 201703005 201740002 202225007

• Acquisition Indebtedness 514.07-00
  201206018 201246040 201740002

Section 521 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 521.00-00

201333014 201511020 201835010

• Farmers' v. Not a Farmers' Cooperative 521.01-00 202402013

Section 527 Political Organizations 527.00-00

202005020

Section 528 Certain Homeowners Associations 528.00-00

201210007 201214016 201223011 201918006 202112001 202601007

• Revocation of Election 528.04-00
  201244005 201327008

• Definition of Homeowners Association 528.05-00
  201204017

Section 529 Qualified State Tuition Programs 529.00-00

201310043 201317017

Section 531 Imposition of Accumulated Earnings Tax (Imposed v. Not Imposed) 531.00-00

201653017

Section 533 Evidence of Purpose to Avoid Income Tax (Proscribed Purpose v. Not 533.00-00 Proscribed Purpose)

• Holding and Investment Companies 533.02-00 201653017

Section 534 Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer) 534.00-00

201428023

Section 542 Definition of Personal Holding Company 542.00-00

• Stock Ownership Requirements 542.02-00
  201208025

• Consolidated Returns 542.03-00
  201901002

Section 544 Rules for Determining Stock Ownership 544.00-00

201208025

Section 561 Deduction v. Not a Deduction for Dividends Paid 561.00-00

• Personal Holding Companies 561.03-00
  201901002

• Dividends-Paid Deduction 561.07-00
  201901002

Section 562 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 562.00-00

201205004 201244012 201304004 201516047

• Preferential Dividends 562.03-00 201216031 201304002 201316013 201327006 201444022 201516047 201924003 202051005

Section 565 Consent Dividends 565.00-00

201202014 201336017 201628015 201901002 202136003 202144006 202515002 202538013

• General Rule 565.01-00
  201316014

• Making and Filing Consents 565.01-02
  201201011

Section 581 Bank v. Not a Bank 581.00-00

201341017

Section 597 Federal Financial Assistance Provided 597.00-00

201201010

• Federal Financial Assistance Tax 597.05-00

• Basis 597.05-01
  201733014 202224011

• Taxable Transfers 597.06-00
  201441014 201733014

• Limitation on Collection 597.07-00
  201614035

• Anti-Abuse 597.12-00
  201733014

Section 611 Allowance of Deduction for Depletion (Deductible v. Not Deductible) 611.00-00

201448020

• By Whom Deductible 611.02-00
• Economic Interest in Mineral in Place 611.02-04 201520004 201448020 201520004

Section 612 Basis for Cost Depletion (Included v. Not Included in Basis) 612.00-00

202341008

Section 613 Percentage Depletion 613.00-00

• Gross Income From Property 613.02-00 201710023 201722028

Section 613A Limitations on Percentage Depletion in the Case of Oil and Gas Wells 613A.00-00

• Exemption for Independent Producers and Royalty Owners 613A.03-00

• General Rule 613A.03-01
  201210003

• Limitations on Subsection (c) 613A.04-00

• Retailers Excluded 613A.04-02
  201210003 202140003

Section 614 Definition of Property 614.00-00

• Election to Aggregate Separate Operating Mineral Interests in Case of Mines 614.02-00
  201343005

• Aggregating Non-Operating Mineral Interests 614.04-00
  201405002 201746019 201852017 201952004 202044005 202052009 202150005 202407003 202501002 202501003 202530002

Section 617 Deduction and Recapture of Certain Mining Exploration Expenditures 617.00-00

201718011

• Recapture on Reaching Producing Stage 617.03-00 201350033

Section 638 Continental Shelf Areas 638.00-00

201311024

Section 641 Imposition of Tax 641.00-00

201727008 202335014

Section 642 Special Rules for Credits and Deductions 642.00-00

201216045 201343002 201345033 201345034 201803004 201908008

• Charitable Deduction 642.03-00
  201202019 201225004 202001013 202001014 202001015 201343002 201611002 201714002 201714003 201721003 201803004 202332011 202423002 202506004

• Gross Income Requirement 642.03-01
  202423002

• Pursuant to Governing Instrument 642.03-02
  201438014 201747005

• Paid or Permanently Set Aside 642.03-03
  202423002

• Pooled Income Funds 642.03-06
  201450016

Section 643 Definitions Applicable to Subparts A, B, C, and D 643.00-00

201238004 201245007 202134003 201436043 201516008 201516020 201516028 201519012 201527032 201530008 201530009 201530010 201530011 201530012 201530013 201531003 201531004 201531005 201531006 201531007 201532008 201532009 201532010 201532011 201532012 201532013 201702005 201702006 201722007 202133005 202239006

• Income Defined 643.02-00
  201320009

• Treatment of Property Distributed in Kind 643.05-00
  202239006

• Multiple Trusts 643.06-00
  201928004

Section 661 Deduction for Estates and Trusts Accumulating Income or Distributing 661.00-00 Corpus

201223012 201238004 202134003 202134004 201436043 201928004 201928005 202133005 202322005

• Amounts Paid, Credited, or Required to Be Distributed 661.01-00 201651013 201747005

Section 662 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and 662.00-00 TrustsAccumulating Income or Distributing Corpus

201223012 202134004 201436043 201519012 201928004 202322005

Section 663 Special Rules Applicable to Sections 661 and 662 663.00-00

201710003 201928010 202007002 202012001 202044010

• 65-Day Rule 663.04-00 201245008 201709010 201801011 202012001

Section 664 Charitable Remainder Trusts 664.00-00

201249002 201332011 201332012 201340012 201420010 201426006 201442067 201648007 201648008 201648009 201845014 202047005 202448002 202601002 202601003 202601014

• Definitions 664.03-00
  201340012 201648007 201648008 201648009 201845014 202047005 202448002

• Charitable Remainder Annuity Trust 664.03-01
  201333006

• Charitable Remainder Unitrust 664.03-02
  201340012 201613014 201613015 201636042 201636043 201648007 201648008 201648009 201729014 201730022 201845014 202047005 202145026 202448002

• Valuation 664.04-00
  201325018 201325019 201325020 201325021

Section 671 Trust Income, Deductions, and Credits Attributable to Grantors and 671.00-00OthersAs Substantial Owners

201244004 201245006 201310002 201310003 201310004 201310005 201310006 201343021 201349001 201410001 201410002 201410003 201410004 201410005 201410006 201410007 201410008 201410009 201410010 201426014 201436008 201436009 201436010 201436011 201436012 201436013 201436014 201436015 201436016 201436017 201436018 201436019 201436020 201436021 201436022 201436023 201436024 201436025 201436026 201436027 201436028 201436029 201436030 201436031 201436032 201440008 201440009 201440010 201440011 201440012 201507008 201532023 201613007 201614006 201614007 201614008 201636027 201636028 201636029 201636030 201636031 201636032 201642019 201650005 201653001 201653002 201653003 201653004 201653005 201653006 201709020 201718003 201718004 201718005 201718006 201718007 201718008 201718009 201718010 201718012 201742006 201744006 201744007 201744008 201751001 201751002 201751003 201832005 201832006 201832007 201832008 201832009 201836006 201848002 201852009 201852014 201908003 201908004 201908005 201908006 201908007 201908008 201925005 201925006 201925007 201925008 201925009 201925010 202006002 202006003 202006004 202006005 202006006 202007010 202022002

• Persons Treated as Grantors 671.02-00
  201226019 201326011 201430003 201430004 201430005 201430006 201430007 201510001 201510002 201510003 201510004 201510005 201510006 201510007 201510008 201523017 201527004 201550005 201550006 201550007 201550008 201550009 201550010 201550011 201550012 201628010 201653007 201653008 201653009 201739004 201832005 201832006 201832007 201832008 201832009 202006002 202006003 202006004 202006005 202006006 202007010 202014001 202014002 202014003 202014004 202014005 202017018 202022002 202610014

• Allocation of Income and Deductions 671.03-00
  201729009 201838002 201838003 201838004 201838005 201838006 201838007 201850001 201850002 201850003 201850004 201850005 201850006

Section 672 Definitions and Rules 672.00-00

• Subpart E not to Result in Foreign Ownership 672.05-00
  201532023 201807001

• Exceptions to General Rule 672.05-01
  201532023 201544002 201807001

Section 673 Reversionary Interests 673.00-00

201642019

Section 674 Power to Control Beneficial Enjoyment 674.00-00

201507008 201908005

• Power Exercisable Only by Will 674.01-00 201326011

Section 675 Administrative Powers 675.00-00

201235006 201507008

• General Powers of Administration 675.04-00 201216034

Section 677 Income for Benefit of Grantor 677.00-00

201326011 201507008

Section 678 Person Other Than Grantor Treated as Substantial Owner 678.00-00

202022002

• Power to Vest Corpus or Income in Self 678.01-00 201633021

Section 691 Recipients of Income in Respect of Decedents 691.00-00

201330011 201330011 201338028 201430022 201444024 202332011

• Includibility of Item as Income in Respect of Decedent Generally 691.01-00 201438014 201611002 201909003 202506004

Section 701 Partners, Not Partnerships, Subject to Tax 701.00-00

201507018

• Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 701.01-00 201917007

Section 702 Income and Credits of Partner 702.00-00

• Partner's Income v. Partnership Income 702.05-00 201421016

Section 704 Partner's Distributive Share 704.00-00

201241005 201721013 201729020

• Partnership Agreement 704.01-00
  201517006 201537002 201537003

• Section 704(c) Considerations 704.01-04
  201216019 201421001 201505001 201537002 201537003 201710007 201710008 201747001

• Limitation on Allowance of Losses 704.06-00
  201606027

Section 705 Determination of Basis of Partner's Interest 705.00-00

201421016

Section 706 Taxable Years of Partner and Partnership 706.00-00

201319021

• Closing of Partnership Taxable Year 706.05-00 201806005

Section 707 Transactions Between Partner and Partnership 707.00-00

201613001 201613002 201613003 201714028

• Not in Capacity as Partner 707.01-00
  201324013

• Sales or Exchanges With Respect to Controlled Partnership 707.02-00
  201737011

• Losses Disallowed 707.02-01
  201343021

Section 708 Continuation of Partnership 708.00-00

201315026 201605004 201619001 201643016 201643017 201643018 201643019 201745005

• Termination 708.01-00
  201244004 201326007 201528007 201619001 201643016 201643017 201643018 201643019 201723008 201723009

• Merger, Conversion or Consolidation 708.02-00
  201619001 201643016 201643017 201643018 201643019 201929019

• Division 708.03-00
  201619001 201643016 201643017 201643018 201643019

Section 721 Nonrecognition of Gain or Loss on Contributions 721.00-00

201308019 201326014 201308019 201422004 201511020 201547003 201633028 201710007 201710008 201810005 202016013

• Transfer of Intangibles 721.03-00
  202047006

• Gain Includible by Non U.S. Person 721.04-00
  202047006

Section 731 Extent of Recognition of Gain or Loss on Distribution 731.00-00

201314004 201421001 201421016 201511020 201537002 201537003

Section 732 Basis of Distributed Property Other Than Money 732.00-00

201505001

Section 734 Optional Adjustment to Basis of Undistributed Partnership Property 734.00-00

201521012

Section 737 Recognition of Precontribution Gain in Case of Certain Distributions to 737.00-00 Contributing Partner

201537002 201537003

Section 741 Recognition and Character of Gain or Loss on Sale or Exchange 741.00-00

202309015 202346016 202452012

• Sale of Interest v. Sale of Assets 741.02-00 202309015

Section 743 Optional Adjustments to Basis of Partnership Property 743.00-00

201726012 202450004 202451003 202531008 202538018 202610008

• Adjustments to Basis 743.02-00 201929019

Section 751 Unrealized Receivables and Inventory Items 751.00-00

• Sale or Exchange of Interest in Partnership 751.01-00
  202309015

• Inventory Items 751.04-00
  202309015

Section 752 Treatment of Certain Liabilities 752.00-00

201511020 201608005 201841006

• Liability to Which Property is Subject 752.03-00
  201525010

• Sale or Exchange of an Interest 752.04-00
  201929019

• Sharing Recourse Liabilities 752.06-00
  201525010

• Economic Risk of Loss 752.06-01
  201606027

• Sharing Non-recourse Liabilities 752.07-00
  201525010

• Partnership Liability Versus Partner Liability 752.08-00
  201525010

Section 754 Manner of Electing Optional Adjustment to Basis of Partnership Property 754.00-00

201201007 201201014 201213006 201213024 201214006 201240008 201250012 201314013 201632006 201632007 201632008 201632009 201341002 201352008 201410014 201410019 201410020 201410021 201410022 201410023 201410024 201410025 201410026 201426012 201433010 201436045 201438008 201443011 201506001 201506002 201521012 201528027 201530004 201548012 201603018 201610002 201611008 201620002 201620003 201624016 201624020 201629002 201709005 201709006 201709009 201717014 201717038 201726002 201726010 201728015 201736007 201738007 201811011 201811012 201812008 201814008 201815002 201816006 201817018 201819005 201819010 201823001 201826005 201826007 201826008 201834004 201840003 201846003 201848014 201851006 201851007 201852013 201902024 201902025 201904012 201904013 201917003 201918012 201919007 201919010 201920010 201923015 201924007 201924008 201924010 201924012 201927012 201929016 201933002 201934002 201937012 201943017 201945023 201949010 201950001 201950002 202005014 202006007 202020020 202049001 202050011 202129004 202130006 202130009 202135007 202138006 202211003 202214012 202218008 202218009 202218010 202218011 202218012 202218013 202218014 202218015 202218016 202218017 202218018 202218019 202218020 202218021 202218024 202219004 202219010 202220004 202222002 202244002 202250002 202308002 202313001 202314009 202318015 202318017 202318018 202320003 202322001 202326009 202334015 202336015 202341007 202344009 202346016 202347008 202348001 202352014 202410001 202410012 202410013 202410014 202410015 202411008 202411009 202411010 202411011 202416006 202418004 202418006 202418009 202436004 202436005 202438015 202439011 202440001 202441002 202441003 202444002 202445001 202445008 202447007 202447009 202450004 202451003 202452008 202452009 202452012 202501001 202505004 202505005 202505006 202505007 202505008 202505014 202506006 202509004 202510007 202510009 202515004 202516003 202516006 202517015 202518011 202521002 202521005 202521012 202521017 202523003 202524010 202525003 202526003 202526006 202529001 202531008 202535006 202536005 202536019 202536027 202538009 202538018 202540001 202547008 202547009 202548018 202549007 202550002 202550003 202550019 202550020 202550021 202550022 202551002 202551008 202551028 202552002 202552004 202601010 202610008 202610009

• Timeliness of Election 754.02-00 201201007 201201014 201251004 201314013 201632006 201632007 201632008 201632009 201341002 201410014 201410019 201410020 201410021 201410022 201410023 201410025 201410026 201426012 201440003 201442003 201443011 201444016 201444017 201448002 201505017 201505018 201505019 201505020 201505021 201505022 201505023 201505024 201505025 201505026 201505027 201508003 201510024 201514002 201519023 201525008 201532014 201543002 201605007 201611008 201624005 201629002 201640011 201645001 201645008 201648005 201649003 201649005 201705008 201707011 201709005 201709006 201709009 201718013 201719006 201719007 201722013 201726002 201726010 201729015 201736004 201738007 201742001 201804006 201816006 201818003 201818007 201819005 201819010 201823001 201830010 201833007 201839004 201840003 201840005 201841003 201851006 201851007 201909004 201918012 201920010 201924008 201924012 201926003 201929016 201933002 201934002 201943017 201947014 201949010 202005014 202006007 202007003 202007004 202015014 202049001 202050011 202113003 202114003 202129004 202130009 202138006 202143006 202143007 202144016 202144017 202144018 202144019 202144020 202144021 202144022 202144023 202144024 202211003 202214012 202215001 202219010 202222002 202244002 202250002 202250003 202308002 202320003 202328003 202336015 202341007 202352014 202411008 202411009 202411010 202411011 202416010 202418006 202418009 202432014 202439011 202440001 202441002 202441003 202444002 202447009 202451012 202452008 202452009 202501001 202505004 202505005 202505006 202505007 202505008 202509004 202515004 202516006 202521005 202521012 202522003 202524010 202526006 202529001 202536005 202536027 202538009 202540001 202548018 202549007 202550002 202550019 202550020 202550021 202550022 202551002 202551008 202551028 202552002 202552004 202607004 202607019 202607020 202610015

Section 761 Terms Defined 761.00-00

201747001

• Partnership 761.01-00
  201235015 201323015 201329003

• Organizations Treated as a Partnership 761.01-01
  201329003

• Partner 761.02-00
  201411035

• Partnership Agreement 761.03-00
  201517006

• Distributions of Partnership Interests Treated as Exchanges 761.05-00
  201929019

Section 803 Life Insurance Gross Income 803.00-00

201845020 202235004

Section 805 General Deductions 805.00-00

201845020 202235004

Section 806 Small Life Insurance Company Deduction 806.00-00

201412001

Section 807 Rules for Certain Reserves 807.00-00

201312031 201746022 202235004

• Adjustments for Increase or Decrease 807.01-00
  201845020 202235004

• Method of Computing Reserves for Purposes of Computing Income 807.03-00
  201312031 201939003

• Amount of Reserve 807.03-01
  201844009

• Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 807.03-03
  201640008 201645010 201939003

• Prevailing Commissioners' Standard Tables 807.03-04
  201230009

• Special Rules for Computing Reserve 807.04-00

• Contracts Issued by Foreign Branches of Domestic Life Insurance Companies 807.04-03
  201746022

• Adjustments for Change in Computing Reserves 807.05-00
  201511013

Section 812 Definitions of Company's Share and Policyholder's Share 812.00-00

201603023

Section 816 Life Insurance Company Defined 816.00-00

201733012

• Life Insurance Reserves 816.02-00
  201733012

• Total Reserves Defined 816.03-00
  201733012

Section 817 Treatment of Variable Contracts 817.00-00

201235001 201240018 201309011 201323001 201323002 201323003 201323004 201338004 201338005 201341033 201410012 201417007 201436005 201502003 201504005 201540004 201651002 201651012 201705003 202041002 202041005

• Treatment Nondiversified Contracts 817.08-00
• Look-Through Diversification 817.08-04 201540004

Section 831 Tax On Insurance Companies Other Than Life Insurance Companies 831.00-00

201225013 201229008 201314020 201317002 201323009 201428006 201438022 201440015 201451012 201511021 201517018 201527014 201527015 201532028 201535009 201540008 201611001 201633027 201645004 201702037 201714021 201716014 201728017 201728018 201732021 201744009 201802004 201802014 201821007 201825006 201843001 201845024 201918007 201923020 201927016 201945013 201950003 202040004 202102008 202109005 202207005 202210021 202214007 202304006 202443012 202448007

• Alternative Tax Small Companies 831.02-00
  201433012 201744009 201845024 201950003 202040004 202102008

• Whether Company Qualifies as Insurance Company 831.03-00
  201219009 201219010 201219011 201224018 201351006 201419007

Section 832 Insurance Company Taxable Income 832.00-00

201232030 201235011 201250022 201328027 201428006 201429007 201438022 201503011 201515017 201533011 202227004 202328019

• Underwriting Income 832.04-00
  202019001

• Premiums Earned 832.05-00
  201235011 201536024

• Losses Incurred 832.06-00
  201429007 201642034

• Salvage and Reinsurance Recoverable 832.06-01
  201515017

• Unpaid Losses 832.06-02
  201435011 201437011

• Discounted Unpaid Losses 832.06-03
  202315010

• Interinsurers or Reciprocal Underwriters 832.15-00
  201322008

Section 833 Treatment of Blue Cross Blue Shield Organizations 833.00-00

201416002 201642026 202218001 202309002 202524007 202530003

• Treated as Stock Insurance Company 833.01-00
  202309002

• Organizations Subject to Sec. 833 833.03-00
  201642026

• Existing Blue Cross or Blue Shield Organizations 833.03-01
  201642026

• Material Change in Operations Existing Blue Cross or Blue Shield Organiza- 833.03-03tions
  201432013 201642026

Section 846 Discounted Unpaid Losses Defined 846.00-00

• Determination of Undiscounted Unpaid Losses 846.01-00 201435011

Section 847 Special Estimated Tax Payments 847.00-00

201640017

Section 848 Capitalization of Policy Acquisition Expenses 848.00-00

201746022

• Net Premiums 848.05-00

• Special Rules for Reinsurance 848.05-03
  201501011 201642032

• Classification of Contracts 848.06-00

• Exceptions 848.06-02
  201746022

• Treatment of Reinsurance Contract 848.06-06
  201501011 201642032

Section 851 Definition of Regulated Investment Company 851.00-00

201325002 202021020 202022003 202124006 202340007

• Election to be Regulated Investment Company 851.01-00
  202021020 201521014 202022003 202124006 202340007

• Gross Income Requirement 851.02-00
  201206015 201319003 201406007 201425009 201524020 201716001 201716024 201716025 201716026 201716027 201716028 201716029 201716030 201716031 201716032 201716033 201716034 201716035 201716036 201716037 201716038 201716039 201716040 201716041 201716042 201716046 201717020 201717021 201717022 201717024 201717025 201717026 201717027 201717028 201717029 201717031 201717032 201717033 201717034 201717035 201718030 201718032 201719021

Section 852 Taxation of Regulated Investment Companies and Their Shareholders 852.00-00

201340016 201619004 202052011 202340007

Section 853 Foreign Tax Credit Allowed Shareholders 853.00-00

202017016 202146004 202202004 202203006

• Election 853.01-00 201629004 201705005 201707009 201734001 201845015 201845016 201845017 201845018 201845019 202017016 202146004 202202004 202203006

Section 854 Limitations Applicable to Dividends Received From Regulated Investment 854.00-00 Company

201640018

Section 855 Dividends Paid by Regulated Investment Company After Close of Taxable 855.00-00 Year

202021020 201530006 201619004 201740017 202022003 202032001 202124006 202124007 202340007

• General Rule 855.01-00 201244003

Section 856 Definition of Real Estate Investment Trust 856.00-00

201204006 201205004 201208007 201208012 201208014 201214009 201216031 201218007 201226004 201232032 201234006 201238009 201244012 201250019 201251005 201252009 201304004 201310020 201311009 201313017 201314002 201315007 201316013 201317001 201320007 201323016 201327006 201328018 202001011 201341032 201407011 201418037 201423011 201424020 201427001 201428004 201428005 201429017 201429024 201431018 201431020 201432014 201433011 201441014 201443017 201444022 201450005 201450017 201509019 201516018 201516049 201521006 201523015 201528006 201537020 201546006 201549013 201549023 201551007 201620001 201647005 201705007 201716002 201716043 201720008 201725002 201732012 201819006 201828008 201828009 201843004 201848008 201904005 201917006 201923023 201928013 201929014 201929015 201930003 201939001 201948006 201949004 201949005 201949007 202002009 202002012 202006001 202012003 202012012 202015015 202020007 202024003 202029002 202031001 202035005 202035008 202037008 202040001 202051004 202051006 202051008 202053008 202102002 202104002 202104008 202105006 202110004 202110005 202111003 202120006 202120013 202121006 202123002 202128006 202129005 202142005 202144006 202144011 202144012 202148004 202148005 202149005 202205003 202205004 202205005 202205006 202205007 202205008 202205009 202205010 202205011 202205012 202205013 202206001 202206002 202206003 202206004 202206005 202211007 202213003 202220012 202226002 202235006 202237004 202301003 202305005 202314010 202324003 202329004 202329005 202334011 202336001 202340012 202344007 202349012 202401011 202402002 202405001 202413004 202414004 202421004 202424011 202432017 202440007 202505013 202506007 202510011 202510012 202517001 202517004 202517012 202518002 202518003 202518004 202518005 202520010 202522005 202527007 202527008 202527009 202527010 202530005 202532001 202533008 202533009 202536023 202536024 202536025 202536029 202540002 202550016 202551037 202551040 202551041 202552014 202601013

• Income Requirements 856.01-00
  201225008 201225009 201246013 201407011 201418022 201428002 201433005 201518010 201522002 201524017 201527012 201527013 201546006 201602003 201605005 201620001 201649013 201652012 201722016 201732012 201742008 201742009 201742010 201742011 201742012 201742013 201751011 201816002 201816003 201820012 201841002 201845001 201848013 201901001 201907001 201910002 201928013 201939001 202005017 202005018 202006001 202024003 202029002 202102002 202132002 202133003 202150014 202205001 202235006 202305009 202317017 202317018 202334007 202335004 202335005 202346008 202409002 202410005 202415001 202419004 202419005 202419006 202419007 202419008 202419009 202424011 202506007 202522001 202549006 202550015 202551040

• Investment Requirements 856.02-00
  201236006 201315007 201406009 201428002 201450017 201503010 201515009 201518010 201521006 201524017 201551007 201602003 201628009 201740017 201820012 201930003 202002009 202002012 202031001 202424011 202506007

• Other Requirements 856.03-00
  201225008 201225009 201530014 201848008 201917006 202038009

• Rents From Real Property 856.04-00
  201206001 201225008 201225009 201250003 201250008 201301007 201320001 201320002 201334033 201341015 201450017 201549013 201716044 201740017 201751011 201812009 201901001 201907001 201930003 201944011 202002009 202002012 202013006 202013007 202031001 202047003 202132002 202133003 202150014 202205001 202211002 202304003 202317017 202317018 202413004 202415001 202510011 202510012 202530005 202550015

• Interest 856.05-00
  202510011 202510012

• Not Dependent on Profit 856.05-01
  202205001

• Treatment of Wholly Owned Subsidiaries 856.07-00
  201210021 201214002 201232011 201311009 201345021 201424016 201426017 201432011 201433001 201452013 201511019 201516018 201521015 201527016 201530005 201532006 201533005 201533006 201539007 201539008 201550025 201552009 201614022 201615007 201628020 201628021 201638010 201638021 201640002 201652005 201653016 201710012 201722017 201723012 201726011 201736008 201738004 201748006 201751013 201802006 201811010 201815014 201844007 201844008 201920004 201920011 201926005 201952003 202349012 202414004 202432017

Section 857 Taxation of Real Estate Investment Trusts and Their Beneficiaries 857.00-00

201315004 201340004 201346005 201609004 202024003 202235006

• Requirements to be Taxed as a REIT 857.01-00
  201717005

• Taxation of Trusts 857.02-00

• Income from Foreclosure Property 857.02-02
  201623007

• Income from Prohibited Transactions 857.02-03
  201614009 201640007 201707010 201844003

• Earnings and Profits 857.05-00
  201652012 202024003

Section 858 Dividends Paid by Real Estate Investment Trust After Close of Taxable 858.00-00 Year

201244009

• Receipt by Shareholders 858.01-00 201816001

Section 860 Deduction for Deficiency Dividends 860.00-00

201727004 202207002 202233007 202233008 202548016

• Interest and Addition to Tax 860.02-00
  201727004

• Adjustments 860.03-00
  201239006

• Determination 860.04-00
  201727004

• Claim Required for Dividend Deduction 860.06-00
  201727004

• Suspension of Statute of Limitations 860.07-00
  201727004

Section 860B Taxation of Holders of Regular Interests 860B.00-00

202035003

Section 860C Taxation of Residual Interest 860C.00-00

• Taxable Income or Net Loss 860C.02-00 201306021

Section 860D REMIC Defined 860D.00-00

201713007 201731001 201731002 201749005 201749008 201601005 201649006 201649009 201649010 201650011 201714017 201730006 201738001 201738003 201742007

• Election 860D.01-00 202323007 202341006

Section 860F Other Rules 860F.00-00

• Treatment of Transfers to the REMIC 860F.04-00 201517007

Section 860G Other Definitions and Special Rules 860G.00-00

201623007

Section 861 Income From Sources Within the U.S. 861.00-00

• Interest 861.02-00
  201205007 201447030

• Compensation for Labor or Services 861.04-00
  201438027

• Place Where Services Performed 861.04-01
  202502005

• Allocation and Apportionment of Deductions (In General) 861.08-00
  201446018

• Apportionment 861.08-02
  201614031

• Net Operating Losses 861.08-12
  201228013

• Allocation and Apportionment of Interest Expense (In General) 861.09-00
  201320017 201701018 201335008 201423001 201505036 201638012 201702036 201718034 201718035 201744014 201744015 201744016

• Apportionment Rules -- Corporations 861.09-05
  201423001 201718034

• Asset Method of Apportionment 861.09-06
  201210019 201210020 201223001 201320017 201701018 201335008 201505036 201638012 201702036 201744014

• Fair Market Value Method 861.09-07
  201320017 201701018 201335008 201423001 201505036 201638012 201702036 201718034 201718035 201744014 201744015 201744016

• Modified Gross Income Method of Apportionment 861.09-08
  201744015 201744016

• Characterization Rules and Adjustments for Certain Assets (In General) 861.12-00
  201336018

• Miscellaneous 861.12-04
  201336018

Section 863 Items Not Specified in Sections 861 or 862 863.00-00

202346017 202346018 202346020

• Partly From Sources Within and Partly From Sources Without U.S. 863.02-00
• Transportation 863.02-04 201311024

Section 864 Definitions 864.00-00

• U.S. Trade or Business 864.01-00
  201501013 202548004 202548005

• Trade or Business Conducted Through Partnership 864.01-02
  201501013

• Trading in Securities 864.01-04
  201501013 202548004 202548005

• Effectively Connected Income 864.02-00
  201325012 201908016 202536015

• U.S. Source Interest, Dividends, etc. 864.02-01
  201325012

• Deferred Payments 864.02-06
  201908016

• Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 864.04-00
  201210019 201210020 201341017

Section 865 Source Rules for Personal Property Sales 865.00-00

202140016 202538025

• Residence of the Seller Determines Source 865.01-00

• Special Partnership Rules 865.01-04
  202538025

• Treaty Interaction Rule 865.01-05
  202611004 202613004

Section 871 Tax on Nonresident Alien Individuals 871.00-00

201539028 201727005 201727006 201852014 202548004 202548005

• Tax on Nonresident Aliens 871.02-00

• Fixed or Determinable Annual Or Periodical Income 871.02-03
  202235010 202548004 202548005

• Exemption from Tax on Certain Interest and Dividends 871.02-13
  201223006 202340003

• Repeal of Tax on Interest of Non-resident Alien Individuals Received 871.04-00FromCertain Portfolio Debt Investments

• Statement That Beneficial Owner Is Not a U.S. Person 871.04-04
  201434021

Section 881 Tax on Income of Foreign Corporations Not Connected with United States 881.00-00 Business

202422010 202548004 202548005

• Repeal of Tax On Interest of Foreign Corporations Received From Certain 881.02-00Portfolio Debt Investments
• Interest That Would Be Subject to Section 881 (a) 881.02-01 202548004 202548005

Section 882 Tax on Income of Foreign Corporations Connected with United States 882.00-00 Business

• Return Required 882.03-00
  201515029

• Allocation of Deductions 882.04-00
  201908016

• Interest deductions 882.07-00

• Liability/Asset Ratio 882.07-02
  201908016

Section 884 Branch Tax 884.00-00

201752001 202032003 202130001 202245005 202249013 202418011 202434003 202527001

• Branch Profits Tax 884.01-00
  201628016 202434003 202547011 202607002

• Dividend Equivalent Amount 884.02-00
  202547011 202607002

• Effect of Income Tax Treaties 884.06-00
  202547011 202607002

• Rules for Termination, Liquidation, Reorganization or Incorporation 884.08-00
  201443003 201543007 202130001 202245005 202249013 202418011 202527001

• Complete Termination of a U. S. Business 884.08-10
  201405012 201543007 201714010 201750008 201813004 202130001 202418011

• Reorganization of a Foreign Corporation 884.08-30
  201443003

• Incorporation of a U. S. Business 884.08-40
  202245005 202249013 202527001

Section 887 Imposition of Tax On Gross Transportation Income Of Nonresident Aliens 887.00-00 and Foreign Corporations

201212012

Section 894 Income Affected by Treaty 894.00-00

• Teachers, Students, and Trainees 894.10-00
  201251015

• Pensions 894.11-00
  201412016

• Hybrid Entities 894.14-00
  202547011 202607002

Section 897 Disposition of Investment in United States Real Property 897.00-00

201321007 202040005 202343003

• U.S. Real Property Interest 897.02-00
  202449011

• Distributions of U.S. Real Property Interest By Foreign Corporation 897.05-00
  201321007

• Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real 897.06-00Property Interest By Nonresident Alien Individual or Foreign Corporation
  202040005

• Special Rules for REITS 897.09-00
  202449011

Section 901 Taxes of Foreign Countries and of Possessions of U.S. 901.00-00

201423022

• Allowance of Credit 901.01-00
  201617009

• Amount Allowed 901.02-00
  201349015

• Denial of Credit with Respect to Certain Abusive Transactions 901.11-00
  201312045

Section 902 Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or 902.00-00 More of Voting Stock of Foreign Corporation (See Also 960.00-00 et. seq.)

• Computation of Credit 902.01-00

• Post-1986 Undistributed Earnings 902.01-01
  201441015 201444039

• Post-1986 Foreign Income Taxes 902.01-02
  201441015 201444039

Section 904 Limitation on Credit 904.00-00

• Carryback and Carrryover 904.02-00
  201438027

• Recapture of Overall Foreign Loss 904.05-00
  201240017 201249012

• Overall Foreign Loss Accounts 904.05-04
  201452002

Section 905 Applicable Rules 905.00-00

201429026

• Adjustments on Payment of Accrued Taxes 905.03-00

• Pooling Adjustments 905.03-02
  201441015 201444039 202518006

• Redetermination of U.S. Liability 905.03-03
  201444039

Section 911 Citizens or Residents of the United States Living Abroad 911.00-00

201313023 201538016 201620006 201729001

• Election 911.11-00
  201507013 201507016 201539018 201620006 201650006

• Timely filed returns 911.11-01
  201507013 201507016 201539018 201650006

• Reelection 911.11-03
  201231006 201308023 201308023 201344007 201347016 201429015 201433002 201444023 201504002 201509027 201511017 201517004 201538016 201620006 201743014 201909006 202122001 202303010 202336002 202408006 202549005 202610010

Section 932 Coordination of United States and Virgin Islands Income Taxes 932.00-00

• Bona Fide Residents of the Virgin Islands 932.02-00 201503012

Section 951 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not 951.00-00 Included)

201436047 202142009 202502003 202524012 202547013 202552016

• Definition of U.S. shareholder 951.02-00 202502003 202524012 202547013 202552016

Section 952 Subpart F Income Defined 952.00-00

201240019

Section 953 Insurance Income 953.00-00

201407010 201503009 201504006 201504008 201637005

• Election by Foreign Insurance Company to be Treated as Domestic Corpo- 953.06-00ration 201303005 201612007 202021019 202134017 201351010 201451012 201537009 201539006 201611001 201722003 201730007 201744009 201807007 201845024 201845025 201905003 201950003 202037005 202040004 202051007 202102008 202422010 202515009

Section 954 Foreign Base Company Income 954.00-00

201235007

• Foreign Personal Holding Company Income 954.02-00
  201201016 201228020 201407010 201503009 201504006 201504008 201637005 201644008 201644009 201644010 201648015 201648016 201718020 201739009

• Exclusion of Certain Dividends, Interest, Rents and Royalties from 954.02-02RelatedPersons
  202501008

• Sale or Exchange of Property 954.02-05
  201201016

• Commodities Transactions 954.02-06
  201330006 201330006

• Nonfunctional Currency Transactions 954.02-07
  201226011 201241002

• Foreign Base Company Sales Income 954.03-00
  201206003 201325005 201332007 201340010 201532033

Section 956 Investment of Earnings in U.S. Property 956.00-00

201420017 201436047 201446020 201521006 201811014 202203013

• U.S. Property Defined 956.03-00
  201516064

• Pledges and Guarantees 956.05-00
  201203010 201436047

Section 961 Adjustments to Basis of Stock In Controlled Foreign Corporations and 961.00-00 of Other Property (Increase v. Reduction)

202304008

Section 962 Election by Individuals to be Subject to Tax at Corporate Rates 962.00-00

202238006 202238007

Section 982 Admissibility of Documentation Maintained in Foreign Countries 982.00-00

201333013

• Motion to Quash 982.05-00 202038001

Section 985 Functional Currency 985.00-00

201902030

Section 987 Branch Transactions 987.00-00

201902030

• Remittances (Definition) 987.03-00 201321007

Section 988 Treatment of Certain Foreign Currency Transactions 988.00-00

201619004 201816009 201902030 202340007

• Definition of Section 988 Transaction and Other Terms 988.01-00
  202142001

• Hedging Transactions 988.05-00
  201728003 201816009 202152012 202440005

Section 989 Other Definitions and Special Rules 989.00-00

• Definition of Qualified Business Unit 989.01-00 201902030

Section 992 Requirements of a Domestic International Sales Corporation 992.00-00

201433003 201944009 202349008

• Definition of DISC 992.01-00

• Qualified Export Assets 992.01-02
  201735003

• Capitalization 992.01-03
  201444018

• Election 992.02-00
  201216006 201221003 201224025 201237006 201242001 201304001 201305002 201310018 201327001 201327004 201327005 201618007 201634002 201634020 201701003 201701010 202021017 201335002 201336013 201341023 201343011 201343015 201346003 201347006 201347018 201349003 201351012 201351015 201404008 201411008 201418040 201421010 201429020 201433004 201434002 201436002 201436041 201440019 201441012 201444018 201451026 201502005 201506006 201516013 201516052 201519020 201521010 201527037 201528002 201532005 201533003 201535001 201535014 201536001 201536008 201540002 201543009 201544010 201544011 201548014 201552003 201552005 201601003 201604007 201622022 201628017 201629006 201631010 201633007 201634002 201634020 201635003 201638008 201640003 201641007 201642012 201645003 201649004 201652018 201708001 201712011 201714013 201717015 201717017 201722010 201722024 201726009 201736005 201744010 201745003 201746018 201746021 201748005 201750005 201751010 201807005 201809001 201809002 201817007 201833001 201839007 201839008 201842005 201904009 201909001 201917005 201918014 201922025 201937002 201940003 201943013 202104009 202122010 202122012 202126021 202229004 202303011 202314001 202314013 202317016 202322017 202347003 202347010 202411002 202436001 202506010 202515010 202517016 202538005 202552015

Section 1001 Determination of Amount of and Recognition of Gain or Loss 1001.00-00

201204001 201204002 201204003 201204004 201204005 201205001 201207001 201208003 201208004 201211009 201214021 201216010 201218003 201223012 201238004 201243004 201243006 201245007 201308016 201319018 201320009 201326014 202134003 202134004 201308016 201334006 201342001 201418007 201418017 201418031 201418032 201419001 201419011 201436043 201443004 201516008 201516020 201516022 201516023 201525001 201527032 201528024 201530008 201530009 201530010 201530011 201530012 201530013 201531003 201531004 201531005 201531006 201531007 201532008 201532009 201532010 201532011 201532012 201532013 201536010 201628008 201638004 201647001 201702005 201702006 201709020 201722007 201737011 201812001 201812002 201812005 201814001 201814002 201814005 201817012 201817013 201817014 201817016 201818005 201833015 201834011 201835001 201845020 201928004 201932001 201932002 201932003 201932004 201932005 201932006 201932007 201932008 201932009 201932010 202108001 202108002 202108003 202108004 202108005 202108006 202116002 202116003 202116004 202133005 202146001 202203009 202216001 202216002 202216003 202216004 202216005 202216006 202224010 202227004 202228003 202228004 202228005 202228006 202228007 202229019 202229020 202229021 202229022 202229023 202303004 202303005 202303006 202303007 202303008 202303009 202303012 202313006 202316008 202317001 202317010 202317011 202318010 202318011 202318012 202318013 202318014 202322005 202432012 202432013 202504006 202504007

• Amount Realized 1001.02-00
  201221004 201525010 201730012 201730017 201730018 201730019

• Sale or Other Disposition of Certain Term Interest After October 9, 1969 1001.02-03
  202339008

• Property Differing Materially 1001.02-07
  201443004 201516022 201516023

Section 1011 Adjusted Basis for Determining Gain or Loss 1011.00-00

201418007 201845020 202235004

• Allocation of Basis 1011.01-00 201709001

Section 1012 Basis of Property--Costs 1012.00-00

201617002

Section 1014 Basis of Property Acquired From a Decedent 1014.00-00

201245006 201544002 201653001 201653002 201653003 201653004 201653005 201653006 201653007 201653008 201653009 201744006 201744007 201744008 201751001 201751002 201751003 201838002 201838003 201838004 201838005 201838006 201838007 201850001 201850002 201850003 201850004 201850005 201850006 201852009 201852014 202006002 202006003 202006004 202006005 202006006 202007010

Section 1015 Basis of Property Acquired by Gift or Transfer in Trust 1015.00-00

201204001 201204002 201204003 201204004 201204005 201216010 201218003 201238004 201303003 202134004 201418007 201419001 201426016 201436043 201525001 201604001 201702005 201702006 201709020 201722007 202133005 202303004 202303005 202303006 202303007 202303008 202303009 202303012

• Acquired by Gift After December 31, 1920 1015.02-00
  202322005

• Transfer in Trust After December 31, 1920 1015.03-00
  202303004 202303005 202303006 202303007 202303008 202303009 202303012

• Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 1015.03-01
  202303004 202303005 202303006 202303007 202303008 202303009 202303012

Section 1031 Exchange of Property Held for Productive Use or Investment 1031.00-00

201234018 201242003 201302009 201313024 201411036 201416006 201648013 201706009 201834010 201944006 202053007 202124008 202335002 202416012 202449007 202450005 202450006 202450007 202450008 202450009 202520001

• Property Held For Productive Use or Investment 1031.01-00
  201601011 201605017 202416012 202449007 202450005 202450006 202450007 202450008 202450009

• Like Kind Property 1031.02-00
  201216007 201238027 201531009 201532021 201706009 201850014 202124008 202309007

• Like Kind Real Estate 1031.03-00
  202309007

• Deferred Exchanges 1031.05-00
  201238027 201242003 201252018 201308020 201308020 201332010 201416006 201437012 201648013 202520001

• Multi-Party Exchanges 1031.06-00
  201252018 201332010

• Exchanges Not Solely In Kind 1031.07-00
  201325011 201648013

Section 1032 Exchange of Stock for Property (Recognition v. Nonrecognition) 1032.00-00

201249011 201250021 201324009 202203009 202309002 202506003 202612005

Section 1033 Involuntary Conversion 1033.00-00

202001016 201333010 201333011 201924017 201925011 201925012 202042002 202042003 202125006 202318004

• General Rule 1033.01-00
  202001016 201609003 201636034 201702034 201816008 201821012 201924017 201925011 201925012 202042002 202042003 202125006 202318004 202350001

• Definition of Involuntary Conversion Events 1033.02-00
  201252010 202001016 201609003 201702034 201816008 201821012 201924017 201925011 201925012 202042002 202042003 202125006 202125007

• Property Similar or Related in Service or Use 1033.03-00
  201609003 201636034 201702034 201816008 202125006 202125007 202318004

• Special Rule for Outdoor Advertising Displays 1033.07-00
  201450004 202344008

• Special Rule for Principal Residences Destroyed in Presidentially Declared 1033.10-00Disasters
  201240006

Section 1035 Exchanges of Insurance Policies 1035.00-00

201304003 201330016 201330016

Section 1041 Transfers of Property Between Spouses or Incident to Divorce 1041.00-00

201206005 201707007 201707008 201927003 202137005 202137006

• Transfers Incident to Divorce 1041.01-00 201901003

Section 1042 Sales of Stock to Employee Stock Ownership Plans or Certain Cooper- 1042.00-00 atives

• Nonrecognition of Gain 1042.01-00
  201435014

• Recapture on Disposition of Qualified Replacement Property 1042.05-00
  202206009

Section 1045 Rollover of Gain from One Qualified Business Stock to Another 1045.00-00

201650010 202244004 202245003 202317008 202419010

Section 1059 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion 1059.00-00 of Extraordinary Dividends

202552012

• In General 1059.01-00
  202552012

• Election to Substitute Fair Market Value 1059.06-00
  202114016 202137003 202227009

• Written Determination 1059.06-02
  202114016 202137003 202227009

Section 1060 Special Allocation Rules for Certain Asset Acquisitions 1060.00-00

201501011 201642032

• Applicable Asset Acquisition 1060.03-00 202449012 202449013

Section 1091 Loss From Wash Sales of Stock or Securities 1091.00-00

201737011

Section 1092 Straddles 1092.00-00

201515001 201543008 202415004 202446010

• Special Rule for Identified Straddles 1092.02-00
  201241005 201515001

• Defined 1092.02-01
  201515001 202445015 202503002

• Mixed Straddles 1092.05-00
  201543008 201615001 201637011 201639004 201820014 202107004 202107005 202107006 202107007 202107008 202210009 202344011 202415004 202446010

• Mixed Straddle Account 1092.05-02
  201327007 201516010 201637011 201820014 201848015 202415004 202446010

• Straddle Defined 1092.06-00
  201310027

• Qualified Covered Call Options 1092.07-00
  201317009

• Definitions and Special Rules 1092.08-00
  201241005

Section 1202 50-Percent Exclusion for Gain from Certain Small Business Stocks 1202.00-00

201436001 201603010 201603011 201603012 201603013 201603014 201636003 201717010 202114002 202125004 202144026 202204007 202221006 202319013 202342013 202342014 202342015 202352009 202418001

Section 1221 Capital Asset v. Not a Capital Asset 1221.00-00

201203003 201208038 201209014 202309015

• Property Held Properly In Inventory 1221.01-00
  202309015

• Property Held Primarily For Sale In Ordinary Course of Business 1221.02-00
  202309015

• Securities 1221.12-00
  202419005

• Business Hedges 1221.12-02
  202419004 202419006 202419007 202419008 202419009

Section 1222 Other Terms Relating to Capital Gains and Losses 1222.00-00

201642035

Section 1223 Holding Period of Capital Assets 1223.00-00

201204001 201204002 201204003 201204004 201204005 201216010 202134003 202134004 201418007 201436043 201443004 201516022 201516023 201525001 202133005 202303004 202303005 202303006 202303007 202303008 202303009 202303012 202322005 202432012 202432013

• Reorganization 1223.10-00 202244008 202246005

Section 1234 Option to Buy or Sell 1234.00-00

201547004

• Gain or Loss of Purchaser 1234.01-00
  201214021

• Sale v. Option 1234.03-00
  201547004

Section 1234A Gains or Losses From Certain Terminations 1234A.00-00

201642035

• Right or Obligation With Respect to Personal Property 1234A.01-00 202224010

Section 1235 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Trans- 1235.00-00 action)

201701009

Section 1248 Gain From Certain Sales or Exchanges of Stock in Certain Foreign Cor- 1248.00-00 porations

201423006 201426008

Section 1250 Gain From Dispositions of Certain Depreciable Realty 1250.00-00

• Section 1250 Property 1250.01-00
  201243003

• Exceptions and Limitations 1250.04-00

• Gifts 1250.04-01
  201318003

Section 1253 Transfers of Franchises, Trademarks, and Trade Names 1253.00-00

201322020 202120005

Section 1256 Section 1256 Contracts Marked to Market 1256.00-00

• Definitions 1256.07-00
• Qualified Board or Exchange 1256.07-05 201322033 202451018 202506011

Section 1258 Recharacterization of Gain from Certain Transactions 1258.00-00

201501012

Section 1272 Current Inclusion in Income of Original Issue Discount 1272.00-00

• OID Election 1272.05-00 201435004 201720004 202340007

Section 1275 Other Definitions & Special Rules 1275.00-00

• Integration 1275.08-00 201614010 202034003 202116008 202118006 202122011 202201010 202223013 202223014

Section 1276 Disposition Gain Representing Accrued Market Discount Treated as Or- 1276.00-00dinary Income

202328019

• Accrued Market Discount 1276.02-00

• Constant Interest Rate Election 1276.02-02
  201619004 202124006 202124007

• Treatment of Nonrecognition Transactions 1276.03-00
  202328019

• Transferred Basis Property 1276.03-01
  202328019

• Special Rules 1276.04-00
  202328019

Section 1278 Definitions and Special Rules 1278.00-00

• Election to Include Market Discount Currently 1278.02-00 202340007

Section 1286 Tax Treatment of Stripped Bonds 1286.00-00

201229003 201701017 201502006 201502007 202446009 202548016

Section 1295 Qualified Electing Fund 1295.00-00

202344015 202432003 202526012 202528012 202550006 202551038

• Time For Making Election 1295.02-00
  201228021 201249014 202038002 202111001 202111002 202229008 202319001 202344015 202350015 202412001 202412002 202412003 202413001 202413002 202419001 202422001 202422002 202424001 202424002 202432003 202438001 202526012 202528012 202551038

• Retroactive Elections 1295.02-02
  201201013 201210017 201248009 201248010 201302010 201302011 201302019 201302020 201314026 201319006 201319007 201321010 201322017 201322018 201330019 201330020 201330021 201911001 201330019 201330020 201330021 201333004 201334007 201334034 201340008 201344008 201349002 201349010 201349011 201349012 201350011 201350012 201350013 201350014 201350015 201350016 201350017 201350018 201350019 201350020 201350021 201350022 201350023 201350024 201350025 201411001 201412006 201412010 201417009 201417010 201417011 201417012 201417013 201417014 201417015 201417016 201422002 201422003 201422019 201422021 201423002 201423004 201423008 201423015 201427002 201427003 201427004 201427005 201427006 201429002 201429003 201429004 201429011 201429021 201431021 201431022 201431023 201431024 201431025 201431026 201431027 201431028 201431029 201442004 201442005 201442006 201445006 201447022 201447024 201448004 201451020 201451021 201451022 201508008 201508009 201508010 201509028 201510040 201510041 201510042 201516062 201516063 201519022 201528008 201528009 201528036 201546010 201548018 201604002 201622028 201622029 201622030 201629005 201630006 201642025 201651004 201702001 201729003 201739006 201744004 201808012 201809006 201812006 201814006 201837001 201925002 202023004 202023005 202038002 202111001 202111002 202128002 202128007 202201011 202203001 202207001 202220014 202229008 202229034 202252006 202252007 202319001 202330005 202334006 202350015 202412001 202412002 202412003 202413001 202413002 202419001 202420002 202420003 202420004 202420005 202420006 202422001 202422002 202424001 202424002 202438001 202550006

Section 1296 Passive Foreign Investment Company 1296.00-00

201244003 201311014 201447003 201806001 201806002 201806003 201806004 201845015 201845016 201845018 201930005 201930006 201930007 201930008 202041006 202110016 202226006 202235007 202423007 202426014

• Characterization of Income 1296.02-00
• Application of Income Look-Through Rules 1296.02-02 201445005

Section 1297 Special Rules 1297.00-00

201322009 201515006

Section 1301 Averaging of Farm Income 1301.00-00

• Engaged in Farm Business 1301.01-00 201435006

Section 1311 Correction of Error 1311.00-00

201208027 201313027

• Inconsistent Position v. No Inconsistent Position 1311.01-00
  201710029

• Correction Not Barred v. Barred at Time of Error 1311.02-00
  201823004

Section 1313 Definitions 1313.00-00

• Determination v. No Determination 1313.01-00 201247001 201247011 201622032

Section 1341 Computation of Tax Where Taxpayer Restores Substantial Amount Held 1341.00-00 Under Claim of Right

201224029 201328031

Section 1361 Definitions 1361.00-00

201203006 201216027 201232003 201233014 201237015 201238018 201238019 201238020 201238021 201238022 201238023 201238024 201243007 201243008 201301004 201302004 201302005 201302006 201310022 201314003 201322016 201322036 201325008 201618003 201634019 202021002 202021006 202021007 202039004 201341009 201414006 201419009 201426004 201436039 201442016 201447007 201450012 201604009 201604010 201608007 201610012 201614002 201614003 201614019 201634019 201650007 201735019 201740006 201810003 201815003 201819002 201820001 201820009 201825018 201831001 201849005 201849006 201852011 201918013 201923025 201926008 201929007 201933001 201938003 201940006 201943015 201947011 201949009 201952001 202009022 202010001 202019025 202020005 202101001 202110001 202126006 202126007 202126008 202126009 202126010 202126011 202126012 202126013 202126014 202126015 202126016 202126017 202126018 202126019 202126020 202127004 202127005 202127006 202127007 202127008 202127009 202127010 202127011 202127012 202127013 202127014 202127015 202127016 202127017 202127018 202127019 202127020 202127021 202127022 202127023 202127024 202127025 202127026 202127027 202127028 202127029 202127030 202127031 202127032 202127033 202127034 202127035 202127036 202127037 202128003 202131009 202139005 202140015 202141002 202142003 202147001 202152016 202207007 202210014 202211006 202220002 202231011 202233004 202233005 202233006 202302004 202303002 202305004 202310001 202315004 202340002 202340005 202343022 202344002 202345001 202352017 202405003 202407005 202410003 202413006 202418008 202419011 202424005 202429006 202430002 202430003 202432010 202436002 202445004 202449001 202450002 202450003 202506003 202507006 202520002 202521003 202521009 202521021 202526004 202535010 202536020 202538012 202540003 202550017 202551025 202552005 202601011 202612005

• Small Business Corporation v. Not a Small Business Corporation 1361.01-00
  201201006 201218005 201237014 201250018 201314003 201314008 201322036 201338039 201433014 201523012 201523013 201604011 201608007 201735019 201747006 201750002 201825018 201831001 201837012 201845013 201902005 201918002 201918013 201926008 201949009 202019010 202141002 202142003 202210014 202220002 202233004 202233005 202233006 202302004 202310001 202345001 202405003 202430003 202447008

• Number of Shareholders 1361.01-01
  201926008 202343022

• Shareholder Not an Individual or Permitted Trust or Estate 1361.01-02
  201205002 201208013 201218005 201237014 201250013 201250018 202021007 201338039 201424021 201426001 201523012 201523013 201525009 201528037 201544006 201546003 201546004 201604011 201735019 201743006 201815003 201831001 201845003 201845004 201845005 201918002 201933004 201936005 202009022 202010001 202019010 202105005 202345006 202405003 202430003 202438003 202438004 202438005 202438006 202438007 202438008 202438009 202438010 202438011 202450003 202506003 202520002 202538012 202552008 202609002 202612005

• Non-Resident Alien as Shareholder 1361.01-03
  201312023 201545015 202004001 202344002 202419011 202430002

• More than One Class of Stock 1361.01-04
  201207002 201214001 201218004 201234001 201236003 201309003 201314014 201314031 201322036 201326012 201328025 201612002 201634006 202021002 202021007 201341014 201444020 201444021 201506003 201518008 201528025 201538009 201607001 201608006 201608007 201633017 201634006 201751007 201813001 201813002 201813003 201815003 201825018 201905002 201908015 201908017 201918013 201919005 201930023 201936005 201949003 201949009 202019007 202042001 202052003 202053005 202110010 202141002 202142003 202203004 202209001 202210014 202247004 202302004 202310001

• Ineligible Corporation 1361.01-05
  202021002 201849006 201936005 201938007 202101001 202203004 202209001 202220002 202302004

• Certain Trusts Permitted as Shareholders 1361.03-00
  201216034 201224013 201226019 201232003 201238017 202021006 201419009 201604009 201604010 201650007 201819002 201820001 201820009 201837012 201918002 201933001 201938003 201943015 201947011 202009022 202020005 202110001 202139005 202140015 202142006 202207007 202233004 202233005 202233006 202305004 202317014 202317015 202340002 202340005 202344005 202345001 202345006 202352017 202405003 202407005 202411001 202413006 202418008 202421005 202429006 202430003 202449001 202450002 202507006 202520002 202526004 202527012 202535010 202538012 202539009 202550017 202610001

• Grantor Trusts 1361.03-01
  201216025 201216034 201252007 202305004 202317014 202317015 202340002 202352017 202450002 202526004 202550017

• Qualified Subchapter S Trusts 1361.03-02
  201203011 201225005 201232003 201232027 201233014 201235008 201238017 201301004 201302004 201302005 201302006 201313002 201322016 201327009 201330012 201618003 201634019 201330012 201341003 201341009 201347014 201414006 201419009 201436039 201447007 201528020 201545015 201549001 201610012 201614002 201614003 201614019 201634019 201639010 201639011 201639012 201644006 201644007 201650007 201733001 201823003 201830004 201833010 201846001 201909005 201924006 201937005 202004002 202004003 202004004 202007001 202008001 202008008 202009001 202009003 202139005 202140001 202210002 202305004 202315004 202316002 202317014 202317015 202344005 202345001 202345006 202405003 202407005 202411001 202418008 202421005 202430003 202431011 202438003 202438004 202438005 202438006 202449001 202521009 202527012 202548011 202550017 202607012 202610001

• Electing Small Business Trusts 1361.03-03
  201201006 201224013 201238017 202021006 201341003 201422006 201436006 201436007 201511014 201545003 201545015 201546001 201549001 201549002 201549003 201639010 201639011 201639012 201730021 201737005 201744013 201811001 201819002 201820001 201820009 201824002 201824003 201834007 201834008 201834009 201837012 201845008 201852001 201908012 201909005 201910014 201918001 201918002 201919001 201922021 201933001 201934001 201938003 201943015 201947011 201948008 201949015 201949016 202009011 202009022 202019010 202045008 202045009 202045010 202101001 202110001 202140015 202142006 202205014 202207007 202220002 202233001 202233004 202233005 202233006 202316002 202323008 202340005 202352017 202407005 202408001 202413006 202429006 202431011 202438003 202438004 202438005 202438007 202438008 202438009 202438010 202438011 202447011 202447012 202450002 202507006 202521009 202526004 202535010 202609002 202610001

• Qualified Subchapter S Subsidiary 1361.05-00
  201208011 201208022 201211009 201216015 201216027 201225006 201233003 201237015 201238019 201238020 201238021 201238022 201238023 201238024 201242006 201243007 201243008 201247007 201301003 201306009 201306020 201310022 201314003 201320011 201325008 201326014 201328019 201634005 201634006 201701011 201701012 201701013 202021002 202021007 202039004 201337004 201426004 201442016 201442041 201444033 201444034 201444035 201444036 201444037 201450012 201516042 201516043 201516044 201516045 201516046 201527006 201531001 201536015 201540005 201544022 201549001 201550003 201550004 201604011 201608002 201633003 201634005 201634006 201635001 201638011 201639010 201639011 201639012 201644003 201647003 201649002 201650007 201711006 201728016 201740006 201740007 201740013 201750001 201750002 201810003 201815003 201824007 201837002 201849005 201849006 201852011 201905002 201908019 201923025 201925003 201928012 201929007 201940006 201943015 201945016 201946014 201952001 202019009 202019025 202046005 202113001 202114013 202126006 202126007 202126008 202126009 202126010 202126011 202126012 202126013 202126014 202126015 202126016 202126017 202126018 202126019 202126020 202127004 202127005 202127006 202127007 202127008 202127009 202127010 202127011 202127012 202127013 202127014 202127015 202127016 202127017 202127018 202127019 202127020 202127021 202127022 202127023 202127024 202127025 202127026 202127027 202127028 202127029 202127030 202127031 202127032 202127033 202127034 202127035 202127036 202127037 202128003 202131009 202147001 202147003 202152003 202211006 202225001 202227001 202231011 202250006 202251002 202301004 202301005 202325001 202325006 202410003 202410004 202410007 202424005 202432010 202436006 202440008 202442001 202445004 202447008 202521003 202521009 202521021 202535010 202536020 202536028 202538015 202540003 202548012 202549010 202551025 202552005 202601011

Section 1362 Election by Small Business Corporation 1362.00-00

201201006 201205002 201205006 201206009 201206011 201211002 201211004 201211005 201211006 201211007 201214010 201215004 201216027 201217006 201217009 201217013 201218008 201218009 201219014 201226001 201226013 201226017 201227003 201228003 201232005 201238006 201238014 201238015 201239001 201242009 201243009 201246008 201247012 201248013 201250011 201251007 201252001 201301008 201301011 201306009 201308008 201310019 201310035 201311005 201311017 201314030 201316012 201320008 201322006 201322016 201322036 201324011 201328004 201328026 201328029 201330017 201330018 201632013 201634001 201634003 201634004 201634005 201634007 201634008 202001004 202021006 202021007 202021016 201308008 201330017 201330018 201334030 201334031 201338012 201340002 201343016 201345018 201346004 201405007 201414010 201416004 201418008 201418044 201418045 201420002 201425003 201425008 201426011 201429001 201431006 201437009 201442038 201442047 201443006 201443014 201444007 201447009 201503004 201507011 201516029 201516054 201519016 201527019 201537001 201538010 201539019 201544020 201549017 201550001 201603015 201604005 201604006 201608007 201610005 201614025 201631007 201633005 201633029 201634001 201634003 201634004 201634005 201634007 201634008 201636013 201636033 201648006 201650007 201702014 201706001 201706013 201706014 201709015 201710017 201710021 201710022 201714007 201721008 201722019 201724013 201727001 201729016 201730002 201732015 201732020 201743015 201747004 201750013 201801004 201801008 201804001 201805010 201807002 201807003 201807004 201810003 201810006 201813007 201813008 201813009 201813010 201813011 201813012 201813013 201813014 201813015 201815003 201815004 201817015 201819002 201820001 201820009 201821010 201821011 201822003 201824007 201825018 201830007 201831005 201831008 201833016 201839011 201840004 201845011 201845021 201845026 201845028 201848003 201849005 201849006 201904001 201905002 201908009 201908019 201918002 201918003 201918004 201918011 201921006 201922001 201922002 201922003 201925003 201933001 201935006 201935010 201936005 201936007 201938001 201938003 201938007 201943002 201943015 201943019 201944004 201947011 201949009 202003001 202005004 202006008 202007005 202007014 202009015 202009022 202015003 202017020 202019010 202019014 202020016 202024001 202027001 202042008 202044003 202046002 202046005 202047001 202048004 202049003 202052003 202053005 202108008 202110001 202110003 202110008 202110009 202110010 202113001 202113002 202114013 202122001 202122002 202122003 202122004 202122005 202122006 202122007 202122009 202122010 202124004 202126004 202130004 202139005 202140005 202140015 202141002 202142003 202142006 202144002 202145017 202145018 202147002 202147004 202150002 202152001 202203004 202205018 202207007 202208003 202208004 202208006 202209003 202210002 202210014 202215002 202215003 202215004 202218004 202218005 202218006 202220002 202223006 202227001 202233001 202233004 202233005 202233006 202234003 202235008 202236003 202238009 202240015 202241003 202241004 202241005 202242001 202243007 202244001 202249001 202249003 202249004 202250007 202251004 202251005 202301008 202302004 202303002 202304004 202305002 202305004 202307004 202307005 202308004 202308005 202308006 202310001 202310008 202315001 202315002 202315004 202315005 202316002 202317003 202317014 202317015 202319003 202319008 202319012 202321002 202322004 202322009 202322010 202322011 202323008 202325004 202325006 202327001 202329002 202330009 202340002 202340005 202340008 202340009 202340011 202342001 202343022 202343024 202344002 202344004 202344005 202345001 202345006 202347005 202348003 202348006 202349004 202349005 202349006 202351002 202401004 202403002 202405003 202407005 202408001 202410003 202413006 202415002 202416005 202418008 202419011 202420010 202420011 202420012 202420013 202420014 202421005 202422006 202428003 202429008 202430002 202431003 202432015 202435012 202435015 202436002 202437004 202438003 202438004 202438005 202438006 202438007 202438008 202438009 202438010 202438011 202438012 202447004 202447012 202449001 202450002 202451004 202451005 202451013 202504003

202509001 202509007 202511010 202511011 202518007 202521004 202521009 202525011 202526004 202526007 202527003 202527004 202527012 202529002 202532006 202535010 202538001 202538002 202548001 202548006 202548011 202549001 202549013 202550017 202550023 202550028 202551020 202551033 202552005 202552008 202552020 202601011 202607010 202607012 202609002 202612004

• Eligible v. Ineligible 1362.01-00
  201205002 201206009 201217009 201226017 201227003 201233001 201233004 201234011 201238006 201238007 201252001 201301008 201301011 201310019 201311017 201314030 201322036 201328004 201634003 201634004 201634006 201634008 202001001 202021002 202021006 202021007 201338012 201346004 201348001 201418044 201418045 201425008 201443006 201443014 201451016 201451019 201515013 201516003 201516009 201519016 201528017 201537001 201608007 201611010 201634003 201634004 201634006 201636015 201638003 201702014 201709015 201710017 201710021 201710022 201714018 201729016 201730002 201732015 201732020 201801007 201801008 201807002 201807003 201807004 201815003 201815004 201817015 201823002 201831008 201839011 201845011 201849005 201849006 201852002 201852003 201902001 201902002 201902003 201902004 201902005 201902006 201902007 201902008 201902009 201902010 201902011 201902012 201902013 201902014 201902015 201902016 201902017 201902018 201902019 201902020 201902021 201905002 201908009 201918002 201918011 201922001 201922002 201922003 201936005 201938007 201948008 202005002 202007014 202009015 202010001 202017020 202019010 202020016 202024001 202027001 202046002 202049003 202110003 202110009 202126004 202145017 202145018 202239008 202242001 202246001 202304004 202316002 202317014 202317015 202318005 202322009 202322010 202327001 202340008 202340009 202340011 202342001 202343024 202345006 202349004 202349005 202349006 202401004 202405003 202410003 202420010 202420011 202420012 202420013 202420014 202422006 202428003 202429008 202431003 202432015 202435015 202509001 202525011 202527003 202538001 202548001 202548011 202549013 202552008

• Shareholder Consent 1362.01-01
  201634003 201634004 202001001 202021007 202021016 201516009 201528017 201539019 201610005 201634003 201634004 201638003 201714018 201724021 201801004 201804001 201815003 201824004 201831008 201905002 201928012 201933004 202007014 202105005 202110009 202126004 202140001 202147002 202210002 202223006 202304004 202322004 202322011 202429008

• Election After Termination 1362.01-02
  201206009 201217009 201312023 201320012 201550022 201645007 201702014 201709015 201710017 201710021 201710022 201729016 201732020 201801008 201839011 201845011 201908009 202009015 202229031 202240002 202330009 202340008 202340009 202343024 202428003 202442001 202451004 202451005 202501005 202501006 202527003 202549013

• Late Elections 1362.01-03
  201201006 201202016 201203009 201203011 201204007 201207004 201208015 201208016 201208018 201208024 201210010 201210016 201210024 201210025 201213003 201213009 201213020 201214008 201214011 201214017 201215001 201216016 201216028 201216030 201217007 201217016 201219008 201219014 201221007 201223008 201224004 201224026 201225001 201226001 201226016 201226017 201227003 201227004 201228001 201228003 201228006 201228022 201228027 201228028 201230015 201230016 201233001 201233002 201233004 201233012 201234003 201234010 201234011 201234014 201234019 201234022 201235004 201236004 201236009 201236018 201237009 201237016 201238006 201238007 201238008 201243002 201246001 201246019 201247007 201248013 201249006 201249009 201250011 201251010 201252013 201301002 201301008 201301012 201302013 201307002 201310017 201310019 201310021 201310035 201311015 201311017 201314030 201314031 201314034 201314036 201314040 201314041 201315010 201320010 201321008 201321009 201321016 201322028 201324001 201324007 201324012 201325001 201328001 201634008 201731007 202001005 202001006 201335006 201335009 201335011 201336003 201337002 201338006 201338008 201338012 201338015 201340002 201341003 201341010 201341016 201341019 201343010 201343018 201346004 201349007 201351008 201403001 201403003 201403010 201406006 201410018 201411005 201411013 201414011 201414012 201418036 201420001 201420003 201422020 201425008 201436004 201440018 201441011 201442010 201442038 201443006 201444014 201447009 201501006 201502004 201507021 201509026 201515021 201516027 201516053 201516054 201519007 201519009 201519013 201519025 201523006 201523010 201524019 201524023 201528019 201541007 201550002 201550022 201603001 201604006 201611010 201614025 201634008 201636023 201645007 201705006 201706014 201714014 201714024 201717009 201717013 201717036 201719001 201724006 201728016 201729002 201730016 201732015 201743016 201807002 201807003 201807004 201807006 201822006 201823002 201837002 201845013 201845021 201845026 201845028 201848003 201849005 201849006 201852004 201918011 201930010 201943002 201943019 201944004 202005015 202006008 202019013 202019021 202045006 202049003 202051010 202110006 202116009 202130004 202135005 202141003 202145016 202145017 202145018 202149004 202201002 202236003 202240002 202240014 202240015 202241002 202247002 202249003 202326002 202327001 202334003 202334004 202334010 202348003 202401003 202410003 202410004 202410007 202415002 202420010 202420011 202420012 202420013 202420014 202432015 202435012 202435015 202437004 202439003 202441001 202445004 202447004 202451013 202509006 202518001 202521010 202522004 202525011 202527004 202532010 202536018 202536028 202538002 202540008 202548001 202551020 202552019 202601011 202607013 202607017

• Termination of Election 1362.02-00
  201201006 201205002 201206009 201217009 201226013 201232023 201237001 201238017 201243009 201252001 201306004 201306005 201320008 202021016 201337001 201345021 201418008 201420002 201432006 201434010 201434011 201434012 201434013 201434014 201443014 201444007 201450014 201508002 201523008 201526006 201538010 201702014 201709015 201710017 201710021 201710022 201722019 201729016 201732020 201738011 201801008 201815004 201817015 201831005 201846001 201848004 201919005 201922001 201922002 201922003 201933001 201935006 201938003 201943015 201947011 201949009 202005004 202009001 202017020 202024001 202027001 202046002 202052003 202053005 202101001 202105005 202110003 202126004 202138003 202139005 202140015 202141002 202142003 202147002 202147004 202207007 202210014 202215003 202218004 202218005 202218006 202233004 202233005 202233006 202238009 202247004 202249004 202250007 202251005 202301008 202304004 202305002 202305004 202310001 202315001 202315004 202317014 202317015 202319003 202322009 202322010 202340002 202340008 202340009 202343022 202344002 202344004 202345001 202345006 202352017 202403002 202405003 202413006 202416005 202418008 202419011 202428003 202430003 202431003 202450002 202451004 202451005 202506003 202521004 202526004 202527003 202532006 202535010 202548006 202549001 202549013 202550028 202551033 202607010 202607012 202609002 202610001 202612005

• Ceases to be Small Business Corporation 1362.02-02
  201206009 201217009 201252001 201324004 201330017 201330018 201330017 201330018 201426018 201432006 201443014 201444007 201508002 201516001 201516002 201644007 201702014 201709015 201710017 201710021 201710022 201729016 201730021 201732020 201737005 201751007 201801008 201811001 201824001 201824002 201824003 201845008 201846001 201852001 201852002 201908012 201908015 201908017 201918001 201918003 201919001 201922021 201933001 201938003 201943015 201947011 201949003 201949015 201949016 202007001 202008001 202008008 202009001 202009003 202009011 202019007 202046002 202139005 202140015 202147004 202207007 202209001 202218004 202218005 202218006 202238009 202250007 202305002 202305004 202317014 202317015 202322009 202322010 202340002 202340008 202340009 202343022 202344002 202345006 202428003 202430003 202438003 202438004 202438005 202438006 202438007 202438008 202438009 202438010 202438011 202506003 202527003 202548006 202549013 202612005

• Passive Investment Income 1362.02-03
  201223007 201226013 201229007 201232023 201244002 201248001 201306004 201306005 201310008 201320008 201328006 201328007 201328008 201328009 201328010 201328011 201328012 201328013 201328014 201328015 201328016 201328017 201330010 201330010 201350005 201351013 201420002 201426010 201441013 201450014 201515011 201516015 201519008 201519018 201523004 201523005 201523008 201528028 201538010 201541003 201629001 201710013 201722019 201738011 201827010 201831005 201848004 201935006 202005004 202040006 202138003 202524003

• S Termination Year 1362.03-00
  201507011 201706013 202521004

• Inadvertent Terminations 1362.04-00
  201201005 201201006 201201009 201202002 201202003 201203002 201203007 201203008 201203011 201203012 201205002 201205006 201206009 201208013 201208023 201209005 201211002 201211004 201211005 201211006 201211007 201214001 201216025 201216032 201217006 201217008 201217009 201217010 201221006 201221008 201221009 201221010 201223007 201224007 201224013 201224014 201225003 201225005 201226013 201227003 201228009 201228010 201228018 201228024 201228025 201232004 201232007 201232009 201232026 201232027 201232029 201234002 201234007 201234008 201235008 201236003 201238007 201238008 201238014 201238015 201238017 201239001 201240012 201240014 201242009 201243009 201244002 201245001 201245002 201245014 201246002 201246008 201247008 201247012 201248001 201250013 201252001 201252007 201301003 201301011 201303009 201306009 201306015 201306016 201308008 201308009 201308022 201310008 201312016 201313002 201314006 201314012 201314014 201315003 201315012 201317004 201320006 201320008 201322006 201322016 201323012 201323013 201323014 201324011 201325003 201325006 201328004 201328006 201328007 201328008 201328009 201328010 201328011 201328012 201328013 201328014 201328015 201328016 201328017 201329004 201330010 201330012 201612002 201612011 201632010 201632013 201634001 201634003 201634004 201634007 201634013 201646002 201701004 201749006 201911005 202001001 202021002 202021006 201308008 201308009 201308022 201330010 201330012 201333002 201334030 201334031 201338016 201338024 201340001 201341003 201341006 201341014 201341027 201343016 201345018 201345024 201346001 201347003 201347014 201348001 201348009 201350004 201350005 201351003 201351013 201351014 201351017 201404003 201405004 201405007 201407004 201409001 201412003 201414007 201414010 201414013 201416004 201418004 201418008 201418015 201418036 201418044 201418045 201420001 201420002 201420005 201420013 201421003 201421004 201421005 201422006 201423013 201424003 201424021 201425003 201426001 201426009 201426010 201426011 201426021 201427007 201427017 201429008 201430011 201432001 201432006 201434016 201434018 201436035 201436042 201437009 201438015 201440018 201441013 201442014 201442047 201444008 201444009 201444010 201444011 201444012 201445001 201445003 201445004 201448005 201450014 201451001 201451016 201451017 201451019 201452014 201501007 201503004 201505008 201505016 201505034 201506009 201508002 201511014 201511016 201515010 201515011 201515013 201516001 201516002 201516003 201516009 201516015 201516016 201516017 201516029 201519002 201519005 201519008 201519010 201519016 201519018 201523004 201523005 201523016 201524006 201524009 201525004 201525005 201525006 201525009 201527005 201527006 201527007 201527008 201527009 201527019 201528017 201528020 201528025 201528028 201528037 201530002 201530003 201530016 201531008 201532015 201533010 201536014 201537001 201538009 201538010 201539019 201541003 201542001 201544006 201544016 201545003 201545012 201545015 201546001 201546003 201546004 201548015 201549001 201549002 201549003 201549017 201549019 201550001 201550014 201601002 201603001 201603016 201604004 201604005 201605003 201607017 201610003 201610005 201610007 201613004 201614029 201615002 201615003 201616001 201617001 201620007 201622015 201623002 201624003 201628014 201629001 201631007 201633005 201633029 201634001 201634003 201634004 201634007 201634013 201635002 201636013 201636014 201636015 201636017 201636035 201638003 201639010 201639011 201639012 201640001 201642021 201643002 201644003 201644004 201644006 201644007 201645005 201648006 201650007 201650008 201651001 201651005 201652003 201652015 201653018 201702003 201702007 201702014 201706001 201706014 201707002 201709015 201709016 201710001 201710009 201710013 201710017 201710018 201710021 201710022 201712006 201712007 201712008 201714007 201714011 201714014 201714015 201714018 201716003 201716004 201716006 201716009 201717016 201717019 201721004 201721008 201722022 201723011 201724013 201724021 201725022 201727001 201728020 201729016 201730002 201732020 201737005 201739007 201740001 201742003 201742015 201742016 201743001 201743006 201743012 201743015

201744013 201745008 201745009 201745010 201745011 201747004 201748003 201748004 201750001 201750007 201750013 201751007 201752006 201801008 201805009 201805010 201810003 201811001 201811005 201813001 201813002 201813003 201813007 201813008 201813009 201813010 201813011 201813012 201813013 201813014 201813015 201815006 201817015 201819002 201819003 201820001 201820009 201821001 201821010 201821011 201822003 201823002 201823003 201824001 201824002 201824003 201824004 201824007 201824010 201825018 201827010 201830004 201830007 201830008 201831005 201832004 201833010 201833016 201840004 201845003 201845004 201845005 201846001 201846002 201848001 201848004 201849005 201849006 201850018 201852002 201852003 201852004 201903007 201905002 201908012 201908015 201908017 201908019 201909005 201910005 201910014 201918001 201918002 201918003 201918004 201919005 201921007 201924006 201925003 201926009 201928012 201930023 201931004 201933001 201933004 201934001 201935006 201935010 201936007 201937005 201938001 201938003 201941003 201941004 201941005 201941006 201941007 201943015 201943018 201946001 201946013 201947011 201948008 201949003 201949009 202003001 202004002 202004003 202004004 202005004 202005012 202007001 202007005 202007014 202008001 202008008 202009001 202009003 202009011 202009022 202010001 202015003 202019007 202019010 202019014 202020016 202024001 202024007 202027001 202042001 202042008 202044003 202045008 202045009 202045010 202046002 202046005 202052003 202053004 202053005 202101001 202105005 202108008 202110001 202110002 202110003 202110008 202110009 202110010 202111011 202111012 202113001 202113002 202120008 202122001 202122002 202122003 202122004 202122005 202122006 202122007 202122009 202124001 202124002 202124004 202126004 202138003 202139005 202140001 202140005 202140010 202140015 202141002 202142003 202142006 202144002 202147004 202147009 202149004 202150002 202152001 202152005 202203004 202204001 202205014 202207007 202208003 202208004 202208006 202209001 202209003 202209005 202209010 202210001 202210002 202210014 202215002 202215003 202215004 202218004 202218005 202218006 202219005 202220002 202221003 202223006 202227001 202228013 202229026 202231009 202233001 202233004 202233005 202233006 202234003 202234004 202235003 202235008 202238002 202238009 202239008 202241003 202241004 202241005 202242001 202243007 202244001 202246001 202247004 202248002 202249004 202250007 202251001 202251004 202301008 202302004 202303002 202304004 202305002 202305004 202307004 202307005 202308004 202308005 202308006 202310001 202310003 202310008 202315001 202315002 202315003 202315004 202315005 202316002 202317002 202317003 202317014 202317015 202319003 202319004 202319005 202319008 202319012 202321002 202322004 202322009 202322010 202322011 202322018 202323008 202325004 202325006 202329002 202337001 202340002 202340005 202340008 202340009 202340011 202342001 202343022 202344002 202344004 202344005 202345001 202345006 202346002 202347005 202347006 202348006 202349004 202349005 202349006 202352017 202401004 202403001 202403002 202407005 202408001 202410002 202411001 202412004 202413006 202414001 202416004 202416005 202418003 202418008 202419011 202419012 202421005 202426010 202427002 202428001 202428003 202429006 202430002 202430003 202431003 202431011 202432009 202433008 202438003 202438004 202438005 202438006 202438007 202438008 202438009 202438010 202438011 202438012 202442002 202443003 202443016 202444001 202447001 202447002 202447011 202447012 202448001 202449001 202450002 202451004 202451005 202503004 202504003 202507006 202509001 202509007 202510001 202510002 202510003 202510004 202511002 202511005 202511010 202511011 202515001 202515006 202516002 202517002 202517003 202518007 202520002 202520003 202521004 202524002 202524003 202526004 202526007 202527003 202527005 202527012 202529002 202532006 202535010 202538001 202538011 202538012 202539009 202548006 202548011 202549001 202549013 202550017 202550023 202550028 202551033 202551034 202552020 202601001 202607010 202607012 202610001 202612004

Section 1366 Pass-Thru of Items to Shareholders 1366.00-00

201327009 201333008 201429025 202335014

Section 1367 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 1367.00-00

201237017 201421015 201440013

Section 1368 Distributions 1368.00-00

201207002 201216027 201328025 202345005

• Accumulated Adjustments Account 1368.01-00 201421015 201440013 201446021

Section 1374 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Sta- 1374.00-00 tus After 12/31/86)

201202014 201219003 201314008 201348007 201722008

Section 1375 Tax Imposed On Certain Passive Investment Income 1375.00-00

202005004 202524003

Section 1378 Taxable Year of S Corporations 1378.00-00

202141023

Section 1381 Organizations to Which Part Applies 1381.00-00

201507004 201515012 201524002 201524003 201524004 201529004 201536011 201545001

• Certain Other Cooperatives 1381.02-00 201228014

Section 1382 Taxable Income of Cooperatives 1382.00-00

201208008 201216011 201219001 201234018 201250009 201413002 201601004 201619003 201750003 201945011 202014011 202214004 202224003 202326010

• Gross Income 1382.01-00
  201852003 201902001 202048004

• Patronage Dividends 1382.02-00
  201228035 201809005 202035006 202613002

• Exceptions 1382.04-00
  201407003 201852001

Section 1385 Amounts Includible in Patron's Gross Income 1385.00-00

201604008 201750003

Section 1388 Definitions; Special Rules 1388.00-00

201234018 201750003 201809005 201945011 202014011 202035006 202214004 202224003 202326010 202613002

Section 1400 Establishment of DC Enterprise Zone 1400.00-00

• In General 1400.01-00
  202547010

• Applicable DC Area 1400.02-00
  202440004 202442003 202448006 202448009 202448011 202502004 202504001 202504012 202506008 202508004 202515005 202520009 202522002 202526001 202526002 202526009 202526010 202526011 202528007 202528008 202530008 202531007 202532009 202533002 202538007 202538008 202547010 202548002 202548015 202548020 202548021 202550012 202551039 202552018 202552022 202607003 202607006 202609004 202609005 202609010 202609011 202612003

Section 1402 Definitions 1402.00-00

201402004

• Net Earnings From Self-Employment 1402.01-00
  201916005 202009024 202151005

• Rentals from Real Estate 1402.01-01
  202151005

• Limited Partners 1402.01-03
  201436049 201640014

• Ministers, Members of Religious Orders, Christian Science Practitioners 1402.05-00(Election)
  201340015

Section 1441 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 1441.00-00

201202001 201311006 201727005 201727006 202547016

• Who must Withhold 1441.01-00

• Liability of Withholding Agent 1441.01-02
  201428007

• Income Subject to Withholding v. Not Subject to Withholding 1441.02-00
  202527006

• Fixed or Determinable Annual or Periodic Income 1441.02-01
  202527006

• Sale or Exchange of Capital Assets 1441.02-03
  201343020

• Exemptions from Withholding 1441.03-00

• Effectively Connected Income 1441.03-01
  201428007

Section 1442 Withholding of Tax on Foreign Corporations (Required v. Not Required) 1442.00-00

202134017 201808010 202527006

Section 1443 Foreign Tax-Exempt Organizations (Subject v. Not Subject to Withhold- 1443.00-00 ing)

• Income Subject to Withholding 1443.02-00 201808010

Section 1445 Withholding of Tax on Dispositions of United States Real Property Inter- 1445.00-00 ests (See Also 897.00-00).

202449011

• Adjustments to Amounts to be Withheld in Connection With Transferee's Ap- 1445.04-00plication For Withholding Certificate

• Reduced Withholding Is Appropriate 1445.04-01
  202550010

• Withholding With Respect to Distributions From Publicly Traded Partnerships 1445.08-00Trusts and REITs.
  202449011

Section 1461 Liability for Withheld Tax 1461.00-00

201503013

• Responsibility of Withholding Agent 1461.02-00 202527006

Section 1501 Privilege to File Consolidated Returns (May v. May Not File Consolidated 1501.00-00 Return)

201213012 201306007 201726015 202035012 202111013 202130016 202234012 202428009 202435016

Section 1502 Regulations Governing Consolidated Returns (May v. May Not File Con- 1502.00-00solidated Returns)

201201010 201213012 201213013 201214012 201214015 201217014 201243014 201250017 201307001 201311010 201312027 201749002 201341018 201342004 201402001 201414009 201418033 201418043 201930012 201936004 201949008 202008002 202013008 202035012 202111013 202121004 202229030 202231014 202236007 202248009 202249009 202310014 202317019 202334014 202340016 202348015 202352022 202406004 202417006 202417018 202427004 202436008 202445003 202515008 202516005 202519003 202524004 202540028 202540029 202548030 202610012

• Computation of Tax Liability 1502.02-00
  202412009

• Consolidated Investment Credit 1502.03-00
  202347009

• Consolidated Foreign Tax Credit 1502.04-00
  202348014

• Liability for Tax 1502.06-00
  201644018

• Overall Foreign Loss Recapture Rules 1502.08-00
  201452002

• Intercompany Transactions 1502.13-00
  201208034 201243013 201312027 201612006 201336018 201339001 201402001 201411007 201507006 201524016 201528007 201540001 201603002 201605014 201610004 201722012 201723008 201723009 201726012 201828006 201830005 201936004 202126003 202219002 202236007 202240017 202248009 202305010 202334014 202417006 202417018 202516005

• Stock of Members 1502.13-01
  201210018 201228011 201312027 201322002 201341022 201605013 201722012 201810001 201810002 202203009 202219002 202248009

• Obligations of Members 1502.13-02
  201707006

• Anti-Avoidance 1502.13-03
  201640018

• Stock, Bonds, and Other Obligations of Members 1502.14-00 R
  201208034

• Limitation on Built-in Losses 1502.15-00
  201232011

• Excess Losses 1502.19-00
  201749002 201350007 201441010 201930012 202305010

• Consolidated Net Operating Loss Deduction 1502.21-00
  201206006 201208001 201208032 201214019 201223003 201223004 201224003 201226006 201226008 201226020 201228004 201228007 201228008 201230003 201230004 201230005 201233006 201234012 201234023 201235005 201236015 201237010 201242008 201242010 201245009 201247005 201248012 201249004 201249010 201250002 201301009 201305005 201305010 201306001 201310024 201310025 201312025 201315002 201322034 201323011 201328028 201330001 201632002 201330001 201332003 201335007 201336002 201336004 201336008 201338019 201340003 201342005 201342008 201344005 201349008 201349009 201351016 201352005 201411011 201412004 201418016 201418020 201418033 201418043 201423003 201424001 201424015 201426024 201431005 201431008 201431009 201431010 201431012 201431013 201431014 201431015 201431016 201434001 201438004 201438019 201442013 201444015 201448001 201503008 201521007 201523011 201527038 201530015 201532004 201532030 201544021 201601010 201605018 201610010 201610011 201611005 201613013 201616006 201620009 201628003 201630003 201630004 201636016 201637002 201637003 201644005 201651011 201703010 201717039 201717040 201738005 201752007 201817017 201825002 201825015 201837003 201901006 201901007 201903016 201904014 201905004 202053006 202117010 202117011 202228001 202229006 202249009 202314014 202319014 202340017 202349011 202427004 202445013 202524008

• Basis of Property 1502.31-00
  201828006

• Investment Adjustment 1502.32-00
  201213013 201214012 201339001 201411007 201430002 201550028 201641019 201921003 201936004 202410011 202550013

• Earnings and Profits 1502.33-00
  201411007 201936004

• Accumulated Earnings Tax on Separate Basis 1502.47-00
  201316008

• Life and Non-Life 1502.50-00
  201210015 201213012 202045003 202445003

• Filing Requirements 1502.75-00
  201202008 201202009 201214015 201217014 201225010 201232015 201249007 201250017 201251008 201307001 201310009 201311010 201313019 201317005 201319005 201323010 201324010 201329006 201332002 201336007 201338017 201338025 201341008 201347011 201407012 201411016 201442018 201507003 201514007 201524008 201527036 201529001 201533004 201541006 201542005 201548016 201550033 201601007 201606019 201631004 201648012 201648014 201702019 201711008 201716007 201717018 201717023 201728002 201730008 201732025 201738006 201744011 201751012 201802009 201813006 201819008 201825016 201827007 201833009 201839009 201902029 201921011 201929001 201933009 201949008 201951004 202008002 202011006 202013008 202031004 202031005 202045005 202101003 202111013 202121004 202130016 202234012 202249010 202309002 202317019 202318016 202406004 202423008 202428009 202435016 202436008 202519003 202537001 202610012

• When Group Remains in Existence 1502.75-10
  201228002 201314028 201350007 201424010 201505006 201933009 202218001 202309002 202426005 202524004 202524007 202530003

• Common Parent No Longer in Existence 1502.75-11
  201250017 201326006

• Taxable Year of Members of Group 1502.76-00
  201520001 201414015 201520001 201843002 201933009 202032004

• Income Allocation 1502.76-01
  201235003 201542007

• Common Parent Agent for Subsidiaries 1502.77-00
  201522005 201552025 202231014

• Separate Return Years 1502.79-00
  201251003 201324004

• Applicability of Other Provisions of Law 1502.80-00
  201650013

• Consolidated Returns for Subsequent Years 1502.89-00
  201324004

• Election to File Separate Returns 1502.90-00

• Changes in Affiliated Groups 1502.90-01
  201251003

• Affiliated v. Not Affiliated 1502.91-00
  202518014

• Stock Ownership Requirement 1502.91-01
  202518014

• Carryover and Carryback 1502.92-00
  201228005 201312019

• Intercompany Transactions 1502.93-00
  201208034 201402001 202145025 202335001

• Stock Transactions 1502.94-00
  201208034

• Application of Section 382 with Respect to a Consolidated Group 1502.98-00
  201414009 201511012 202229030

• Rules Upon Becoming a Member 1502.98-03
  202035012

• Apportionment 1502.98-05
  201207003 201414009 202229005 202229030 202435001 202509012 202609013

• Limitation on Use of Credits and Net Capital Losses 1502.98-08
  201435012

• Regulations Governing Consolidated Returns--Issue Not Contained in Pres- 1502.99-00ent List
  201216018 201249005 201250010 201252006 201323008 201329001 201329007 201329008 201329009 201329010 201329011 201329012 201329013 201329014 202334014 202335001

Section 1503 Computation and Payment of Taxes 1503.00-00

• Dual Consolidated Loss 1503.04-00 202110015 202304008

Section 1504 Definitions 1504.00-00

201213012 201214020 201251003 201306007 201306008 201310016 201429010 201451009 201504007 201641012 201815008 201927002 202417008 202607011

• Affiliated Group v. Not an Affiliated Group 1504.01-00
  201306007 201306008 201310016 201315019 201325010 201328027 201430002 201435005 201505006 201538015 201649012 201709004 202049002

• Includible Corporation v. Not an Includible Corporation 1504.02-00
  201213012 201214020 201251003 201429007 201433013 201815008 202045003 202417008 202423008 202607011

• Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible 1504.02-01Corporation
  201248002

• Maquiladora ISP - IRC Section 1504(d) Election 1504.02-02
  201248002

Section 1563 Definitions and Special Rules 1563.00-00

201405009

Section 2001 Imposition and Rate of Tax 2001.00-00

201205001 201208005 201243006 201418017 201418031 201418032 201516008 201516020 201530008 201530009 201530010 201530011 201530012 201530013 201531003 201531004 201531005 201531006 201531007 201532008 201532009 201532010 201532011 201532012 201532013 201732029 201817012 201817013 201817014 201817016 202108001 202108002 202108003 202108004 202108005 202108006 202152006 202547005

• Determination of Amount of Taxable Estate 2001.01-00 202322005

Section 2010 Unified Credit Against Estate Tax 2010.00-00

201612005 201612009 201612010 201618006 201632001 201632003 201632005 201632014 201632017 201632018 201701008 202134001 202134014 202134015 201410013 201418009 201421002 201532002 201537010 201550032 201603007 201603021 201604014 201604016 201605009 201605010 201605011 201606013 201608010 201613010 201613011 201614020 201614021 201614023 201614027 201614028 201614030 201615009 201615010 201617003 201620008 201621007 201622027 201624002 201624014 201624017 201624018 201624019 201626015 201626018 201626019 201630001 201630007 201630012 201631001 201631002 201631003 201633002 201633008 201638013 201638018 201640004 201641005 201641008 201641009 201641010 201642014 201642015 201642016 201642017 201642018 201652008 201652009 201702020 201702025 201702028 201702030 201702031 201702032 201702033 201703006 201703007 201703008 201706011 201709012 201709013 201709014 201709019 201709022 201710004 201710010 201710011 201710014 201712009 201716008 201716013 201716015 201717004 201717007 201718024 201718025 201718027 201719013 201719015 201719017 201719019 202046006 202152011 202439006 202443011

Section 2031 Definition 2031.00-00

201808001 201808002 201808003

Section 2032 Alternate Valuation 2032.00-00

201216013 201216037 201236002 201431017 201441001 201451025 201503003 201719014 201815001 201820010 201825013 201926013 201938002 202019015 202329001 202410006 202425012 202513003 202547003

Section 2032A Valuation of Farm Real Property 2032A.00-00

201224019 201230023 201418011 201633001 201652017 201743013 201812004 201814004 201908018

Section 2033 Property in Which Decedent Had an Interest 2033.00-00

201238004 201330033 202134004 201330033 201345026 201345027 201345028 201432005 201433006 201434004 201434005 201436003 201707003 201707004 201707005 201947001 201947002 201947003 201947004 201947005 201947006 202116002 202116003 202116004 202322005

• Interest v. No Interest at Time of Death 2033.01-00 201323007

Section 2035 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 2035.00-00

201223012 201238004 201647001 201702005 201709020 201947001 201947002 201947003 201947004 201947005 201947006

• Inclusion of Certain Property in Gross Estate 2035.01-00
  201323007 201342001 201702006

• Coordination with Other Code Sections 2035.06-00
  201327010

Section 2036 Transfers With Retained Life Estate (Included v. Not Included in Gross 2036.00-00 Estate)

201210008 201218003 201233008 201235006 201238004 201245007 201322025 201342001 201345026 201345027 201345028 201417001 201417002 201418007 201429009 201432005 201433006 201434004 201434005 201436003 201436043 201442042 201442043 201442044 201442045 201442046 201443004 201509002 201509003 201509004 201509005 201509006 201509007 201509008 201509009 201509010 201509011 201509012 201509013 201509014 201509015 201509016 201509017 201509018 201510009 201510010 201510011 201510012 201510013 201510014 201510015 201510016 201510017 201510018 201510019 201510020 201510021 201510022 201510023 201511002 201511003 201511004 201511005 201511006 201511007 201511008 201511009 201511010 201515002 201515003 201515004 201515005 201516022 201516023 201525001 201544005 201604001 201647001 201702005 201702006 201709020 201722007 201723002 201723003 201837005 201837006 201837007 201837008 201837009 201843005 201843006 201843007 201843008 201845029 202216001 202216002 202216003 202216004 202216005 202216006 202228003 202228004 202228005 202228006 202228007 202229019 202229020 202229021 202229022 202229023 202303004 202303005 202303006 202303007 202303008 202303009 202303012

• Retention of Possession or Enjoyment of Right to Income From Property 2036.01-00
  201735005 201947001 201947002 201947003 201947004 201947005 201947006 202303004 202303005 202303006 202303007 202303008 202303009 202303012

• Retention of Right to Designate Who Shall Enjoy Property or Income 2036.02-00
  201323007

Section 2037 Transfers Taking Effect at Death (Included v. Not Included in Gross Es- 2037.00-00 tate)

201323007 201342001 201345004 201345026 201345027 201345028 201418007 201432005 201433006 201434004 201434005 201436003 201509002 201509003 201509004 201509005 201509006 201509007 201509008 201509009 201509010 201509011 201509012 201509013 201509014 201509015 201509016 201509017 201509018 201510009 201510010 201510011 201510012 201510013 201510014 201510015 201510016 201510017 201510018 201510019 201510020 201510021 201510022 201510023 201511002 201511003 201511004 201511005 201511006 201511007 201511008 201511009 201511010 201515002 201515003 201515004 201515005 201525001 201647001 201702005 201702006 201709020 201722007 201947001 201947002 201947003 201947004 201947005 201947006 202228003 202228004 202228005 202228006 202228007 202228008 202228009 202228010 202228011 202228012 202229010 202229011 202229012 202229013 202229014 202229015 202229016 202229017 202229018 202229019 202229020 202229021 202229022 202229023

Section 2038 Revocable Transfers (Included v. Not Included in Gross Estate) 2038.00-00

201218003 201223012 201233008 201235006 201322025 201330033 201330033 201345004 201345026 201345027 201345028 201417001 201417002 201429009 201432005 201433006 201434004 201434005 201436003 201442042 201442043 201442044 201442045 201442046 201443004 201509002 201509003 201509004 201509005 201509006 201509007 201509009 201509010 201509011 201509012 201509013 201509014 201509015 201509016 201509017 201509018 201510009 201510010 201510011 201510012 201510013 201510014 201510015 201510016 201510017 201510018 201510019 201510020 201510021 201510022 201510023 201511002 201511003 201511004 201511005 201511006 201511007 201511008 201511009 201511010 201515002 201515003 201515004 201515005 201516022 201516023 201525001 201544005 201604001 201647001 201702005 201709020 201722007 201723002 201723003 201837005 201837006 201837007 201837008 201837009 201843005 201843006 201843007 201843008 201845029 201947001 201947002 201947003 201947004 201947005 201947006 202009012 202216001 202216002 202216003 202216004 202216005 202216006 202228003 202228004 202228005 202228006 202228007 202228008 202228009 202228010 202228011 202228012 202229010 202229011 202229012 202229013 202229014 202229015 202229016 202229017 202229018 202229019 202229020 202229021 202229022 202229023 202303004 202303005 202303006 202303007 202303008 202303009 202303012

• Power to Alter or Amend 2038.01-00
  201342001

• Power to Change Beneficiaries or Their Shares 2038.01-01
  201323007 201928004

Section 2040 Joint Interests (Included v. Not Included in Gross Estate) 2040.00-00

201216005

Section 2041 Powers of Appointment (Included v. Not Included in Gross Estate) 2041.00-00

201209003 201210008 201214022 201218003 201229005 201231007 201243001 201634015 201427008 201427010 201427011 201427012 201427013 201427014 201427015 201429009 201436036 201444002 201444003 201444004 201444005 201444006 201446001 201446002 201446003 201446004 201446005 201446006 201446007 201446008 201446009 201446010 201446011 201613007 201614006 201614007 201614008 201634015 201636027 201636028 201636029 201636030 201636031 201636032 201641020 201650005 201653001 201653002 201653003 201653004 201653005 201653006 201718003 201718004 201718005 201718006 201718007 201718008 201718009 201718010 201718012 201737001 201737008 201742006 201744006 201744007 201744008 201751001 201751002 201751003 201803003 201817002 201817003 201836006 201837005 201837006 201837007 201837008 201837009 201843005 201843006 201843007 201843008 201845006 201845029 201852009 201852014 201908003 201908004 201908005 201908006 201908007 201908008 201925005 201925006 201925007 201925008 201925009 201925010 201941008 201941009 201941010 201941011 201941012 201941013 201941014 201941015 201941016 201941017 201941018 201941019 201941020 201941021 201941022 201941023 202009012 202014001 202014002 202014003 202014004 202014005 202020008 202020009 202020010 202108001 202108002 202108003 202108004 202108005 202108006 202120003 202152006 202217005 202228003 202228004 202228005 202228006 202228007 202228008 202228009 202228010 202228011 202228012 202229010 202229011 202229012 202229013 202229014 202229015 202229016 202229017 202229018 202229019 202229020 202229021 202229022 202229023

• Pre-1942 Powers 2041.01-00
  201707003 201707004 201707005 201735009

• Post-1942 Powers 2041.02-00
  201427008 201427010 201427011 201427012 201427013 201427014 201427015 201615004 202206008

• General Power v. Not a General Power 2041.03-00
  201207001 201208003 201208004 201634016 201634017 201345004 201345026 201345027 201345028 201407008 201427008 201427010 201427011 201427012 201427013 201427014 201427015 201432005 201433006 201434004 201434005 201436003 201444002 201444003 201444004 201444005 201444006 201446001 201446002 201446003 201446004 201446005 201446006 201446007 201446008 201446009 201446010 201446011 201634016 201634017 201642027 201642028 201642029 201642030 201702016 201702017 201702018 201707007 201707008 201729009 201838002 201838003 201838004 201838005 201838006 201838007 201850001 201850002 201850003 201850004 201850005 201850006 202006002 202006003 202006004 202006005 202006006 202007010 202017018

• Special Powers 2041.04-00
  202120003

• Exercise of Powers 2041.05-00
  201425007 202120003

• Effect of State Laws 2041.12-00
  201920001 201920002 201920003

Section 2042 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 2042.00-00

201235006 201328030 201919002 201919003

• Transfer of Policy Within 3 Years of Death 2042.07-00
• Incidents of Ownership Held by Insured 2042.07-09 201327010

Section 2043 Transfers for Insufficient Consideration (Included v. Not Included in 2043.00-00 Gross Estate)

201206005

Section 2044 Certain Property for which Marital Deduction was Previously Allowed 2044.00-00

201528014 201536010 201603004 201615004 201721006 201834011 201946009 202016001 202016002 202016003 202016004 202016005 202016006 202146001 202339008

Section 2053 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 2053.00-00

201206005

• Claims Against the Estate 2053.09-00
• Consideration v. No Adequate Consideration 2053.09-09 201745012

Section 2055 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not 2055.00-00 Deductible)

201216045 201236022 201316004 201450003 201702004 201803003 201845014 201850009 201930017 201933007

• Transfers Not Exclusively for Charitable Purposes 2055.07-00
  201947007

• Charitable and Noncharitable Interest (Tax Reform Act of 1969) 2055.12-00
  202145026

• Unitrust Lead Interest 2055.12-06
  202233014

• Guaranteed Annuity Lead Interest 2055.12-07
  201933007

• Reformations of Nonqualifying Interests 2055.12-10
  201333006

Section 2056 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital De- 2056.00-00duction)

201243004 201634018 201731006 201338003 201431004 201431019 201447008 201528014 201603004 201634018 201641018 201830001 201845014 201850008 201923004 201937011 201943010 201946009 202233014 202249006 202339008 202352016 202403011 202441005 202441006 202451016 202503007 202504002 202504004 202517010 202532003

• Terminable Interests 2056.01-00
  201731006 201450002 201624015 201717001 201751005 201850010 201937011 202230007 202341004

• Interest of Spouse Conditional on Survival for Limited Period (Six-Month Rule) 2056.03-00
  202133010

• Qualified Terminable Interest Property 2056.07-00
  201303003 202001012 202021003 202134010 201410011 201426016 201447008 201528014 201536002 201536010 201603004 201608001 201615004 201636019 201721006 201832003 201903014 201907002 201923004 201942008 201943007 201943010 201946009 202005016 202009012 202016001 202016002 202016003 202016004 202016005 202016006 202115002 202133010 202146001 202229028 202234002 202242002 202244007 202247005 202249006 202339008 202403011 202407004 202424016 202441005 202441006 202451016 202504002 202504004 202504006 202504007 202517009 202517010 202538019 202547012

• Effective Election 2056.07-01
  201345006 201636026 201714020 201923004 202238008 202418012 202524009

• Partial Election 2056.07-02
  201447008 202517009

• Qualifying Interest 2056.07-03
  201410011

• Special Rule for Charitable Remainder Trusts 2056.08-00
  202233014

• Passed From Decedent v. Not Passed From Decedent 2056.13-00
  201410011 201416007

• Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 2056.19-00
  201634018 201634018 201830001

• Exception For Property Transferred to Qualified Domestic Trust 2056.19-02
  201634018 201634018 201830001

Section 2056A Qualified Domestic Trusts (Deductible v. Not Deductible) 2056A.00-00

201243012 201634018 201406003 201429012 201516055 201622021 201622025 201628011 201634018 201640006 201647002 201830001 201903012 201928009 202120004 202146008 202202006 202244005 202332013 202338006

Section 2203 Definition of Executor 2203.00-00

201405016

Section 2207 Liability of Recipient of Property Over Which Decedent Had Power of 2207.00-00 Appointment

202339008

Section 2207A Right of Recovery in the Case of Certain Marital Deduction Property 2207A.00-00

201243004 201303003 201426016 201536010 202009012

Section 2209 Certain Residents of Possessions Considered NonresidentD Not Citizens 2209.00-00 of the United States

201924009

Section 2501 Imposition of Gift Tax (Imposed v. Not Imposed) 2501.00-00

201216010 201218003 201223012 201233008 201243001 201245007 201310002 201310003 201310004 201310005 201310006 201320009 201322025 202134004 201410001 201410002 201410003 201410004 201410005 201410006 201410007 201410008 201410009 201410010 201412015 201417001 201417002 201418007 201419001 201422005 201426014 201430003 201430004 201430005 201430006 201430007 201432029 201435007 201436008 201436009 201436010 201436011 201436012 201436013 201436014 201436015 201436016 201436017 201436018 201436019 201436020 201436021 201436022 201436023 201436024 201436025 201436026 201436027 201436028 201436029 201436030 201436031 201436032 201438010 201438011 201438012 201438013 201438016 201440008 201440009 201440010 201440011 201440012 201442042 201442043 201442044 201442045 201442046 201443004 201451005 201509002 201509003 201509004 201509005 201509006 201509007 201509008 201509009 201509010 201509011 201509012 201509013 201509014 201509015 201509016 201509017 201509018 201510001 201510002 201510003 201510004 201510005 201510006 201510007 201510008 201510009 201510010 201510011 201510012 201510013 201510014 201510015 201510016 201510017 201510018 201510019 201510020 201510021 201510022 201510023 201511002 201511003 201511004 201511005 201511006 201511007 201511008 201511009 201511010 201515002 201515003 201515004 201515005 201516008 201516020 201516022 201516023 201519012 201525001 201528024 201530008 201530009 201530010 201530011 201530012 201530013 201531003 201531004 201531005 201531006 201531007 201532008 201532009 201532010 201532011 201532012 201532013 201543006 201550005 201550006 201550007 201550008 201550009 201550010 201550011 201550012 201604001 201613007 201614006 201614007 201614008 201628008 201628010 201636027 201636028 201636029 201636030 201636031 201636032 201647001 201650005 201653001 201653002 201653003 201653004 201653005 201653006 201653007 201653008 201653009 201702006 201709020 201718003 201718004 201718005 201718006 201718007 201718008 201718009 201718010 201718012 201722007 201723002 201723003 201729009 201732029 201735005 201742006 201744006 201744007 201744008 201751001 201751002 201751003 201808001 201808002 201808003 201812001 201812002 201812005 201814001 201814002 201814005 201817012 201817013 201817014 201817016 201818005 201825003 201832005 201832006 201832008 201832009 201833015 201836006 201837005 201837006 201837007 201837008 201837009 201838002 201838003 201838004 201838005 201838006 201838007 201843005 201843006 201843007 201843008 201845006 201845029 201848002 201848009 201850001 201850002 201850003 201850004 201850005 201850006 201852009 201852014 201908003 201908004 201908005 201908006 201908007 201908008 201925005 201925006 201925007 201925008 201925009 201925010 201941008 201941009 201941010 201941011 201941012 201941013 201941014 201941015 201941016 201941017 201941018 201941019 201941020 201941021 201941022 201941023 202014006 202014008 202014009 202014010 202015004 202015005 202015006 202015007 202015008 202015009 202015010 202015011 202015012 202015013 202017001 202017002 202017003 202017004 202017005 202017006 202017011 202017012 202017013 202017014 202017018 202045011 202108001 202108002 202108003 202108004 202108005 202108006 202146001 202216001 202216002 202216003 202216004 202216005 202216006 202228003 202228004 202228005 202228006 202228007 202228008 202228009 202228010 202228011 202228012 202229010 202229011 202229012 202229013 202229014 202229015 202229016 202229017 202229018 202229019 202229020 202229021 202229022 202229023 202313006 202317001 202317010 202317011 202318010 202318011 202318012 202318013 202318014 202343005 202343006 202343007 202343008 202343009 202343010 202343011 202343012 202343013 202343014 202343015 202343016 202343017 202343018 202343019 202343020 202343021 202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013 202432012 202432013 202509010 202547005

• Gift v. Not a Gift 2501.01-00
  201205001 201207001 201208003 201208004 201208006 201208031 201209001 201209002 201210001 201210002 201243006 201342001 201345004 201345026 201345027 201345028 201407008 201418017 201418031 201418032 201432005 201433006 201434004 201434005 201436003 201521002 201521003 201521004 201527032 201544005 201642027 201642028 201642029 201642030 201707003 201707004 201707005 201928004 201932002 201932005 201932009 201932010 201947001 201947002 201947003 201947004 201947005 201947006 202116002 202116003 202116004

• Transfers of Intangible Property By Non-Resident Not Citizens 2501.03-00
  201250001

Section 2503 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 2503.00-00

• Present v. Future Interests 2503.03-00 201208026

Section 2504 Taxable Gifts for Preceding Years 2504.00-00

• Valuation of Certain Gifts for Preceding Periods 2504.02-00 201811002 201811003

Section 2511 Transfers in General (Gift v. Not a Gift) 2511.00-00

201206005 201243004 201244014 201334001 201422005 201440007 201507008 201525002 201525003 201528014 201536010 201721006 201834011 201837005 201837006 201837007 201837008 201837009 201843005 201843006 201843007 201843008 201845002 201845029 201946009 202006002 202006003 202006004 202006005 202006006 202007010 202016001 202016002 202016003 202016004 202016005 202016006 202118008 202146001 202339008 202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013

• Gifts Indirectly Made 2511.04-00
  201208026 201442053

• Gift of Remainder 2511.11-00
  201407009 201440007 201845002

• Renunciation of Testate or Intestate Share 2511.18-00
  201228017 201334001 201403005 201540006 201831003 201921004 201921012

Section 2512 Valuation of Gifts 2512.00-00

201206005 201330033 201330033 201928003 202152018

• Listed Stock 2512.07-00
  201939002

• Transfers for Insufficient Consideration 2512.13-00

• Sufficient v. Insufficient Consideration 2512.13-01
  201745012

Section 2513 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not 2513.00-00 Allowed)

201240003 201240004 201523003 201644002 201724007 201811002 201811003

Section 2514 Powers of Appointment (Transfer v. Not a Transfer) 2514.00-00

201210008 201310002 201310003 201310004 201310005 201310006 201634015 201345004 201345026 201345027 201345028 201410001 201410002 201410003 201410004 201410005 201410006 201410007 201410008 201410009 201410010 201426014 201430003 201430004 201430005 201430006 201430007 201432005 201433006 201434004 201434005 201436003 201436008 201436009 201436010 201436011 201436012 201436013 201436014 201436015 201436016 201436017 201436018 201436019 201436020 201436021 201436022 201436023 201436024 201436025 201436026 201436027 201436028 201436029 201436030 201436031 201436032 201436036 201438010 201438011 201438012 201438013 201440008 201440009 201440010 201440011 201440012 201510001 201510002 201510003 201510004 201510005 201510006 201510007 201510008 201550005 201550006 201550007 201550008 201550009 201550010 201550011 201550012 201613007 201614006 201614007 201614008 201628010 201634015 201636027 201636028 201636029 201636030 201636031 201636032 201641020 201650005 201653001 201653002 201653003 201653004 201653005 201653006 201653007 201653008 201653009 201702016 201702017 201702018 201707007 201707008 201718003 201718004 201718005 201718006 201718008 201718009 201718010 201718012 201737001 201737008 201742006 201744006 201744007 201744008 201751001 201751002 201751003 201817002 201817003 201832005 201832006 201832007 201832008 201832009 201836006 201837005 201837006 201837007 201837008 201837009 201843005 201843006 201843007 201843008 201845029 201848002 201848009 201852009 201852014 201908003 201908004 201908005 201908006 201908007 201920001 201920002 201920003 201925005 201925006 201925007 201925008 201925009 201925010 201941008 201941009 201941010 201941011 201941012 201941013 201941014 201941015 201941016 201941017 201941018 201941019 201941020 201941021 201941022 201941023 202014001 202014002 202014003 202014004 202014005 202017018 202020008 202020009 202020010 202152006 202217005

• Power Created on or Before October 21, 1942 2514.01-00
  201707003 201707004 201707005

• Power Created After October 21, 1942 2514.02-00
  201435007 201615004 201729009 201838002 201838003 201838004 201838005 201838006 201838007 201850001 201850002 201850003 201850004 201850005 201850006

• Definition of General Power of Appointment 2514.03-00
  201634016 201634017 201634016 201634017 202006002 202006003 202006004 202006005 202006006 202007010 202020008 202020009 202020010

Section 2516 Certain Property Settlements (Exempt v. Not Exempt >From Gift Tax) 2516.00-00

201206005 201901003

Section 2518 Disclaimers 2518.00-00

201208005 201245004 201516056 201803003 202045011 202228003 202228004 202228005 202228006 202228007 202228008 202228009 202228010 202228011 202228012 202229010 202229011 202229012 202229013 202229014 202229015 202229016 202229017 202229018 202229019 202229020 202229021 202229022 202229023

• Requirements for a Qualified Disclaimer 2518.01-00
  201516056

• Time Limit 2518.01-01
  201707003 201707004 201707005

• Acceptance of Benefits 2518.01-02
  201516056

• Joint Property 2518.01-03
  201516056

• Passage Without Direction by Disclaimant 2518.01-04
  201516056

• Disclaimer of Less than an Entire Interest 2518.02-00

• Severable Property 2518.02-02
  201516056

• Disclaimer by Surviving Spouse 2518.04-00
  201516056

Section 2519 Disposition of Certain Life Estates 2519.00-00

201243004 201303003 201419001 201426016 201528014 201536010 201615004 201721006 201834011 201946009 202016001 202016002 202016003 202016004 202016005 202016006 202116001 202118008 202146001 202339008 202504006 202504007

Section 2522 Charitable and Similar Gifts (Deductible v. Not Deductible) 2522.00-00

201321012 201323007 201845014 202016001 202016002 202016003 202016004 202016005 202016006 202047005 202601002 202601003 202601014

• Charitable Gifts 2522.01-00
  201908008

• Transfer Not Exclusively for Charitable etc. Purposes 2522.02-00

• Charitable Remainder Trusts 2522.02-03
  201249002

Section 2523 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 2523.00-00

• Election With Respect to Life Estate for Donee Spouse 2523.06-00

• Qualified Terminable Interest Property 2523.06-01
  201233011 202016001 202016002 202016004 202016005 202016006

• Treatment of Joint and Survivor Annuities 2523.06-04
  202016003

Section 2524 Extent of Deductions 2524.00-00

201718007

Section 2601 Tax On Generation Skipping Transfers 2601.00-00

201204001 201204002 201204003 201204004 201204005 201208005 201209003 201216010 201218001 201218002 201218003 201223012 201233008 201234016 201243001 201245007 201246004 201314017 201320009 201634016 201634017 202134003 202134004 201341005 201345005 201406008 201418001 201434019 201434020 201438016 201442042 201442043 201442044 201442045 201442046 201443004 201448018 201451005 201509002 201509003 201509004 201509005 201509006 201509007 201509008 201509009 201509010 201509011 201509012 201509013 201509014 201509015 201509016 201509017 201509018 201510009 201510010 201510011 201510012 201510013 201510014 201510015 201510016 201510017 201510018 201510019 201510020 201510021 201510022 201510023 201511002 201511003 201511004 201511005 201511006 201511007 201511008 201511009 201511010 201515002 201515003 201515004 201515005 201516008 201516019 201516020 201516022 201516023 201516036 201521002 201521003 201521004 201525001 201527011 201528029 201530008 201530009 201530010 201530011 201530012 201530013 201531003 201531004 201531005 201531006 201532008 201532009 201532010 201532011 201532012 201532013 201543006 201604001 201606002 201628008 201633022 201633023 201634016 201634017 201647001 201706002 201711002 201712003 201712004 201712005 201718014 201719008 201723002 201723003 201735005 201735009 201803003 201812001 201812002 201812005 201814001 201814002 201814005 201817002 201817003 201817012 201817013 201817014 201817016 201818005 201820007 201820008 201825007 201832007 201833015 201845006 201932001 201932002 201932003 201932004 201932005 201932006 201932007 201932008 201932009 201932010 201938004 201938005 201938006 201947001 201947002 201947003 201947004 201947005 201947006 202009012 202011001 202011002 202011003 202011004 202011005 202013001 202013002 202013003 202013004 202013005 202014006 202014007 202014008 202014009 202014010 202015004 202015005 202015006 202015007 202015008 202015009 202015010 202015011 202015012 202015013 202017001 202017002 202017003 202017004 202017005 202017006 202017011 202017012 202017013 202017014 202020008 202020009 202020010 202108001 202108002 202108003 202108004 202108005 202108006 202120003 202206008 202215015 202216001 202216002 202216003 202216004 202216005 202216006 202217005 202224008 202228003 202228004 202228005 202228006 202228007 202229019 202229020 202229021 202229022 202229023 202239004 202301001 202313006 202317001 202317010 202317011 202318010 202318011 202318012 202318013 202318014 202343005 202343006 202343007 202343008 202343009 202343010 202343011 202343012 202343013 202343014 202343015 202343016 202343017 202343018 202343019 202343020 202343021 202432012 202432013 202432016 202446006 202446007 202509010 202518008 202518009 202528006 202538016 202538017 202547005

• Effective Dates 2601.01-00
  201928004 201932001 202116002 202116003 202116004

• Exceptions 2601.03-00
  201735009

• Irrevocable Trusts 2601.03-01
  201205001 201207001 201208003 201208004 201208006 201208031 201209001 201209002 201210001 201210002 201243006 201320009 201345004 201345026 201345027 201345028 201407008 201417001 201417002 201418017 201418031 201418032 201432005 201433006 201434004 201434005 201436003 201528024 201642027 201642028 201642029 201642030 201702016 201702017 201702018 201706002 201707007 201707008 201735009 202452005 202452006 202452007

• Additions to Irrevocable Trusts 2601.03-05
  201342001 202120003

• Terminations of Interest in and Distributions From Trusts 2601.03-06
  201518002 201518003 201518004 201518005 201519012 201626016

• Constructive Additions 2601.03-08
  201250001 201418005 201425007 201735009

• Transitional Rules 2601.04-00
  201216010 201314017 201320009 201345005 201406008 201422011 201550013 201614015 201706002 201711002 201818005 201833015

• Wills or Revocable Trusts Executed Before October 22, 1986 2601.04-01
  201322010 201322011 201322012 201322013 201322014 201322015 201345005 201416001 201516028 201516036 201527032 201707003 201707004 201707005 201818005 201833015 202538016 202538017

• Amendments to Wills or Revocable Trusts 2601.04-03
  201316004 201947001 201947002 201947003 201947004 201947005 201947006

• Cases of Mental Incompetency 2601.04-05
  201314017 201316004 201406008 201550013 201614015

Section 2602 Amount of Tax 2602.00-00

201516036

Section 2612 Taxable Termination; Taxable Distribution; Direct Skip 2612.00-00

201422005

Section 2613 Skip Person and Non-Skip Person 2613.00-00

201352001 201352002 201352003

Section 2623 Taxable Amount in Case of Direct Skip 2623.00-00

201352001 201352002 201352003

Section 2624 Valuation 2624.00-00

201352001 201352002 201352003

Section 2631 GST Exemption 2631.00-00

201250005

Section 2632 Special Rules for Allocation of GST Exemption 2632.00-00

201210008 201231002 201232028 201242002 201302001 201306002 201307004 201310011 201310012 201312018 201314032 201315014 201316011 201731005 201731006 201731010 202001002 202001003 202134005 202134006 202134007 201338013 201338042 201351007 201417003 201418003 201422014 201423014 201426015 201428003 201432008 201442017 201443002 201443013 201510029 201519014 201523003 201529002 201529003 201532017 201536007 201536012 201536013 201539001 201549025 201552006 201602001 201613009 201614016 201622005 201622006 201622013 201626020 201628007 201628018 201635005 201636020 201636022 201638017 201638020 201639002 201639003 201640013 201644001 201644002 201653013 201718026 201718031 201724007 201724008 201724015 201729007 201729018 201736017 201737006 201737007 201738008 201738009 201743004 201743005 201803001 201803002 201811003 201820015 201826001 201826006 201834005 201836004 201836007 201839003 201839012 201839014 201850008 201850009 201852005 201852006 201852007 201852008 201903001 201903002 201903003 201903004 201903005 201903006 201920001 201920002 201920003 201921001 201923022 201924001 201924002 201924015 201924016 201925001 201925013 201927013 201927014 201927015 201929003 201929004 201929005 201929006 201929010 201929011 201936001 201937009 201937010 201937011 201941008 201941009 201941010 201941011 201941012 201941013 201941014 201941015 201941016 201941017 201941018 201941019 201941020 201941021 201941022 201941023 201944008 202007011 202007012 202007013 202017009 202017010 202019011 202107001 202107002 202117002 202117003 202120001 202133006 202133007 202133008 202145014 202148002 202148003 202205019 202210011 202220009 202233002 202244003 202247007 202248006 202309006 202313004 202313008 202316006 202326005 202326011 202326012 202326016 202337003 202337006 202342008 202403008 202403009 202419002 202420007 202420008 202420016 202420017 202425004 202425005 202428002 202428004 202434009 202434010 202435010 202435011 202439005 202439009 202440002 202440003 202447003 202449004 202449005 202450001 202451010 202451011 202501004 202507008 202520007 202539002 202539003

• Time and Manner of Allocation 2632.01-00
  201252003 201252004 201314018 201316001 201316002 201320004 201633006 201633015 201929003 201929004 201929005 201929006 202209006

• Deemed Allocation to Certain Lifetime Direct Skips 2632.02-00
  201242005 201321005 201321006 201330015 202001002 202001003 201330015 201407001 201418026 201419004 201433008 201438001 201444019 201517001 201532031 201548001 201548002 201714008 201743004 201743005 201834005 202210010

• Allocation of Unused GST Exemption 2632.03-00
  201731006 201340014 201447013 201624015 201937011 202116006 202202007 202229028 202242002 202343029 202346006 202351004 202351005

Section 2642 Inclusion Ratio 2642.00-00

201217011 201217012 201232002 201233013 201240003 201240004 201240010 201242005 201243001 201251001 201302002 201302003 201303006 201306002 201307004 201312018 201313003 201314018 201315005 201321002 201322025 201330015 201634016 201634017 201731005 201731010 202001002 202001003 202134005 202134006 201330015 201338002 201340013 201341021 201345017 201345029 201407001 201414005 201417003 201418001 201418003 201418026 201419004 201432004 201437001 201437003 201438001 201444019 201447026 201450018 201517001 201519014 201526004 201526005 201527001 201527002 201529002 201529003 201532031 201536007 201536012 201536013 201537011 201548001 201548002 201549025 201606001 201607022 201607023 201608009 201611009 201611014 201615005 201615006 201622005 201622006 201628013 201634016 201634017 201636020 201638017 201640013 201644001 201644002 201648010 201653013 201705002 201711001 201724008 201724018 201724022 201724023 201725004 201725005 201725006 201725007 201725010 201729007 201729018 201732029 201736017 201737006 201737007 201738008 201738009 201743004 201743005 201747002 201801001 201802001 201802002 201806006 201811003 201815012 201817005 201825023 201826001 201826006 201834002 201839001 201839003 201839012 201839014 201840001 201840002 201843005 201843006 201843007 201843008 201845007 201847002 201847003 201849007 201849008 201852005 201852006 201852007 201852008 201903001 201903002 201903003 201903004 201903005 201903006 201903013 201923022 201927013 201927014 201927015 201929003 201929004 201929005 201929006 201929010 201929011 201937009 201937010 201942001 201944008 202005003 202007011 202007012 202007013 202017009 202017010 202019011 202107001 202107002 202116006 202117001 202117002 202117003 202120001 202133006 202133007 202133008 202145014 202148002 202148003 202210011 202220009 202233002 202247007 202248001 202248006 202309006 202313004 202313008 202316006 202326011 202326012 202326016 202337003 202337006 202342008 202343030 202346006 202351004 202351005 202403008 202403009 202420007 202420008 202425004 202425005 202428002 202428004 202434009 202434010 202435010 202435011 202439005 202439009 202440002 202440003 202447003 202449004 202449005 202450001 202451010 202451011 202501004 202507003 202507005

• Inclusion Ratio Defined 2642.01-00
  201210008 201803001 201803002

• Treatment of Certain Direct Skips Which Are Nontaxable Gifts 2642.03-00
  201422007

• Special Rules for Certain Inter Vivos Transfers 2642.06-00
  201315006 202326005 202450001

Section 2652 Other Definitions 2652.00-00

201243001 201731006 201523003 201526004 201526005 201636022 201642004 201724007 201829005 201937011 202152006 202503007 202507008

• Transferor Defined 2652.01-00
  201210008 201320005 201731006 201352001 201352002 201352003 201447008 201636022 201937011 202116006 202202007 202343029 202351004 202351005

• Gift Splitting by Married Couples 2652.01-01
  202445014

• Special Election for QTIP 2652.01-02
  201217011 201232019 201242002 201246020 201316011 201320005 201322031 201731006 201447008 201447014 201532017 201608001 201615004 201622013 201624015 201642004 201717001 201750014 201820015 201840001 201845010 201850010 201907002 201942008 201943007 202009012 202202007 202230007 202341004 202343029 202419002 202424016 202532003

Section 2653 Taxation of Multiple Skips 2653.00-00

201352001 201352002 201352003

Section 2654 Special Rules 2654.00-00

201243004 201246020 201322031 201731006 201447008 201447014 201624015 201750014 201907002 201937011 201943007 202202007 202343029 202419002 202507008

• Separate Shares 2654.03-00 201516036 201825023 201845007

Section 2663 Regulations 2663.00-00

201311004

Section 2701 Special Valuation Rules for Transfers of Interests in Corporations or 2701.00-00 Partnerships

• Valuation Rules 2701.01-00

• Subtraction Method of Valuation 2701.01-01
  201442053

• Other Definitions and Rules 2701.11-00

• Certain Changes Treated as Transfers 2701.11-05
  201442053

Section 2702 Special Valuation Rules for Transfers in Trust 2702.00-00

201243004 201303003 201426016 201434007 201434008 201434009 201435007 201435008 201435009 201435010 201525002 201525003 201528014 201536010 201721006 201808001 201808002 201808003 201946009 202146001 202504006 202504007

• Valuation of Retained Interests 2702.01-00

• Not a Qualified Interest 2702.01-01
  201652002

• Qualified Interests 2702.01-02
  202152018

• Definition of Qualified Interests 2702.03-00
  201652002

Section 2703 Certain Rights and Restrictions Disregarded 2703.00-00

201536009 202014006 202014007 202014008 202014009 202014010 202015004 202015005 202015006 202015007 202015008 202015009 202015010 202015011 202015012 202015013 202017001 202017002 202017003 202017004 202017005 202017006 202017011 202017012 202017013 202017014

• General Rule 2703.01-00
• Right to Sell or Use Restrictions 2703.01-02 201313001

Section 3101 Rate and Measure of Employee Tax 3101.00-00

201202028 201311002

Section 3111 Liability and Payment of Employer Tax 3111.00-00

201418053

Section 3112 Instrumentalities of U.S. (Exemption) 3112.00-00

202326018 202333002

Section 3121 Definitions 3121.00-00

201214023 201251016 201302031 201634023 201411020 201527040 201528004 201634023 201706010 201710027 201927018 202102004 202243009

• Wages 3121.01-00
  201201003 201216038 201311022 201414019 201551006 201605015 201611007 201635004 201947010 202043003 202043004 202043005 202327014

• Tips and Gratuities 3121.01-05
  201816010

• Non-Business Wages 3121.01-09
  201201003

• Supplemental Unemployment Benefit Plans 3121.01-11
  201201003 201634023 201634023 201639015

• Stock-based Remuneration and Stock Options 3121.01-22
  202327014

• Employment 3121.02-00
  202102004

• If Employed in States Where There are Political Subdivisions or 3121.02-05Instrumentalities
  201308010 201308010 201519027 201635004 202102004

• Mandatory Coverage of State, etc., Employees 3121.02-07
  201308010 201308010

• Services of Ministers or Members of an Order 3121.02-08
  201340015 201904008

• Employees 3121.04-00
  201926011

• Common Law Tests 3121.04-01
  201214026

• Corporate Officers and Directors 3121.04-15
  201735021

• Not Employees Under Section 530 of 1978 Revenue Act 3121.10-00
  201735021 202038010

• In General 3121.10-01
  201724025

• Application of Hospital Insurance Tax to Federal, State, and Local Govern- 3121.15-00ment
  202102004

• Treatment of Certain Deferred Compensation and Salary Reduction Ar- 3121.16-00rangements

• Nonqualified Deferred Compensation Plans 3121.16-02
  201310034 201414018

Section 3301 Rate of Tax 3301.00-00

201527040

Section 3306 Definitions 3306.00-00

201528004 202102004 202243009

• Wages 3306.02-00
  201947010 202043003 202043004 202043005

• Employment 3306.03-00
  201605015 201635004 202102004

Section 3401 Definitions 3401.00-00

201347020 201415011 201528004 201550036

• Wages Subject to Withholding 3401.01-00
  201205008 201319015 201414019 201522004 201532036 201605015 201643009 201947010 202043003 202043004 202043005 202327014 202515014

• Employer-Employee Relationship 3401.04-00

• Employer v. Not an Employer 3401.04-01
  201947010

• Not Employees Under Section 530 of 1978 Revenue Act 3401.06-00

• Benefits Provided Under Certain Employee Benefit Plans 3401.06-07
  202304001

Section 3402 Income Tax Collected at Source 3402.00-00

201340015 201551006 201723020 201904008 202129006 202202010

• Withholding Exemptions and Exemption Certificates 3402.05-00
  202547016

• Withholding on Gambling Winnings 3402.15-00
  202449014

• Withholding on Payments of Indian Casino Profits 3402.20-00
  201710023 201710030

Section 3406 Backup Withholding 3406.00-00

201246028 201248022 201447025 201539025 202252008

• Requirement to Deduct and Withhold 3406.01-00
  201246028 201248022 202252008

• Notification of Incorrect TIN 3406.01-01
  201246028 201248022

• Reportable Payment 3406.02-00
  202252008

• Interest or Dividend 3406.02-01
  202252008

• Withholding Applied to New Accounts and Instruments 3406.04-00

• Broker Notifies Payor 3406.04-03
  201308024 201308024

Section 3504 Acts to be Performed by Agents 3504.00-00

201438021 201746023

Section 3508 Treatment of Real Estate Agents and Direct Sellers 3508.00-00

• Definitions 3508.01-00
• Direct Seller 3508.01-02 201652020

Section 4051 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable 4051.00-00 v. Non-Taxable)

201245018 201306019 201403014 201414016 201447001 201519028 201532032 202050001 202323004

Section 4052 Definition and Special Rules 4052.00-00

201306019 201403014

Section 4053 Exemptions 4053.00-00

201414016 201519028 202050001

Section 4101 Registration and Bond for Petroleum Products 4101.00-00

201322040

Section 4121 Imposition of Tax on Coal 4121.00-00

201826003

Section 4161 Sporting Goods Taxes 4161.00-00

202140004

• Sport Fishing Equipment 4161.01-00
  202140004

• Bows and Arrows 4161.02-00

• Parts and Accessories 4161.02-01
  201348010

Section 4216 Definition of Price 4216.00-00

• Computation of Tax on Leases and Installment Sales 4216.06-00 201443016

Section 4217 Leases 4217.00-00

201443016

• Lease Considered as a Sale 4217.01-00
  201443016

• Limitation on Tax 4217.02-00
  201443016

Section 4251 Communications Tax (Taxable v. Not Taxable) 4251.00-00

201312044 201412014

Section 4261 Transportation of Persons by Air (Taxable v. Nontaxable) 4261.00-00

201210026 201233015 201245019 201252016 201606028 201638002 201730015

• Amounts Paid 4261.01-00
  201226015 201606028

• Exemption for Certain Helicopter Uses 4261.05-00
  201351005

Section 4281 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 4281.00-00

201233015

Section 4291 Cases Where Persons Receiving Payment Must Collect Services and Fa- 4291.00-00 cilities Tax

201730015

Section 4401 Wagering Tax (Taxable v. Not Taxable) 4401.00-00

201242011 201251012 201909009

Section 4411 Occupational Tax (Taxable v. Not Taxable) 4411.00-00

201242011

Section 4611 Imposition and Rate of Tax on Petroleum 4611.00-00

201211010

Section 4940 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 4940.00-00

201230026 201321024 201417020 201417021 201435016 201652004 201724001 201825004 202017026 202231005 202231006 202231007 202231008 202328004 202328005 202535005 202550004 202550005

• Computation of Net Investment Income 4940.02-00
  201418060

• Gross Investment Income--Items Included 4940.02-01
  201441018 201448026 201603033 201603034 201609001

• Exempt Operating Foundations 4940.03-00
  201306023

Section 4941 Excise Taxes on Acts of Self-Dealing 4941.00-00

201216045 201221031 201230026 201231014 201231015 201243015 201301015 201316021 201317018 201321027 201321034 201325018 201325019 201325020 201325021 201345033 201345034 201347024 201407021 201407023 201417021 201417022 201421023 201421024 201423032 201423033 201426006 201427019 201432025 201433021 201433022 201433023 201433024 201435016 201435017 201441018 201441020 201446024 201510050 201603034 201642001 201652004 201718002 201723005 201723006 201724001 201725008 201725009 201730012 201730017 201730018 201730019 201825004 201850012 201907004 201937003 201937004 202016001 202016002 202016003 202016004 202016005 202016006 202017026 202035002 202037009 202042007 202101002 202119002 202204003 202231005 202231006 202231007 202231008 202328004 202328005 202432004 202432005 202432006 202432007 202432008 202504014 202531009 202535005 202550004 202550005 202551022 202551023 202551024 202601002 202601003 202601004 202601005 202601014

• Definition of Self-Dealing 4941.04-00
  201206019 201221031 201301015 201311034 201321024 202021001 201346011 201418060 201432025 201436051 201445017 201447043 201448023 201448024 201448025 201448026 201448027 201448028 201448031 201513005 201514016 201603033 201606030 201609001 201624001 201624013 201630009 201642001 201703003 201703004 201710005 201714002 201714003 201719004 201723005 201723006 201745001 201831009 201849009 201907004 202034001 202037009 202042007 202101002

• Other Definitions 4941.05-00

• Amount Involved 4941.05-02
  202243008

Section 4942 Taxes on Failure to Distribute Income 4942.00-00

201216045 201230026 201243015 201315031 201335020 201336019 201415010 201417020 201417021 201417022 201652004 201724001 201725008 201825004 201831007 201851003 202017026 202035002 202119002 202123004 202137007 202204003 202231005 202231006 202231007 202231008 202231010 202328004 202328005 202342009 202531009 202550004 202550005

• Initial 15% Tax on Undistributed Income 4942.01-00

• Non-Application to Operating Foundations 4942.01-01
  201710005 201830003

• Definitions of Principal Terms 4942.03-00
  201243015 201335019 202231010

• Distributable Amount 4942.03-02
  201231016 201418060 201625003 201852012

• Minimum Investment Return 4942.03-03
  201323029 201415010 201419017 201829003 202024014

• Qualifying Distribution 4942.03-05
  201335020 201436051 201437014 201437015 201442061 201448026 201513005 201514016 201527043 201603033 201606030 201609001 201625003 201719004 201821005 201829003 201852012 201937004 202024014 202034001 202231010

• Contributions to "Pass-Through" Organizations 4942.03-06
  201231016 201852012 202231010

• Set-Asides 4942.03-07
  201210040 201233019 201237023 201302044 201307010 201307011 201307012 202039021 201449003 201452021 201501016 201503022 201503023 201522007 201529014 201533015 201533016 201534018 201606033 201627005 201628022 201641031 201710005 201727009 201727010 201728024 201736029 201738014 201821015 201821016 201823010 201823011 201824015 201833027 201835013 201835014 201843017 201848018 201904017 201904019 201905007 201908026 201919017 202005025 202005027 202009030 202010007 202011012 202017032 202017036 202023011 202025001 202028001 202032005 202043010 202049004 202050018 202053017 202102014 202109009 202118024 202122021 202126030 202136005 202141030 202141031 202143010 202211010 202213014 202234008 202234009 202234010 202234011 202242024 202249022 202250015 202302014 202305018 202308013 202321017 202333008 202337011 202344022 202345013 202345014 202347020 202349015 202408010 202408011 202419027 202432022 202446016 202501017 202514012 202517024 202518020 202519011 202521027 202521028 202521029 202523018 202523019 202523026 202527018 202527019 202530021 202539015 202549022 202552027 202552028

• Other Definitions 4942.04-00
  201335019 201603034

• Operating Foundations 4942.05-00
  201829003

• Active Conduct of Exempt Purpose Activities 4942.05-01
  201829003

• Functionally Related Business 4942.05-02
  201701002

Section 4943 Excise Taxes on Excess Business Holdings 4943.00-00

201216045 201228039 201232038 201236032 201303021 201329026 201329027 201701002 201335014 201407021 201407023 201414031 201422027 201430017 201433021 201433022 201433023 201433024 201441021 201441022 201510055 201510056 201636021 201645011 201723006 202037009 202101002 202140009 202251003 202328018 202426013 202432004 202432005 202432006 202432007 202432008 202440009 202503009 202550026

• Initial 5% Tax on Excess Holdings 4943.01-00
  201229011 201333020

• Definition of Excess Business Holdings 4943.03-00
  201323029 201420023 201447043 201603032 201703003 201723006 201737003 201849009 202037009 202040002 202142004 202143001

• Permitted Holdings 4943.03-01
  201630009 202342002 202342003

• Receipts Under Other Wills and Trusts 4943.03-04
  201441018

• Other Definitions and Rules 4943.04-00
  201311035 201328034

• Business Enterprise 4943.04-03
  201422027 201430017 201435017 201703003 201710005 201723006 202037009

Section 4944 Excise Tax on "Jeopardizing" Investments 4944.00-00

201216045 201230026 201231014 201231015 201415010 201417020 201417021 201427019 201430017 201652004 201724001 202017026 202123004 202231005 202231006 202231007 202231008 202328004 202328005 202504014 202535005 202550004 202550005

• Initial 5% Tax on Investments 4944.01-00
  201329028 201333020

• Exception for Program-Related Investments 4944.03-00
  201442061 201821005

• Definitions 4944.05-00
  201335019 201418060 201447043 201513005 201514016 201609001 201630009

Section 4945 Excise Taxes on Taxable Expenditures 4945.00-00

201216045 201230026 201231014 201231015 201243015 201305014 201345033 201345034 201351027 201404015 201417020 201417021 201417022 201419017 201427019 201435016 201445018 201511027 201645018 201652004 201724001 201725008 201825004 201851003 201937004 202017026 202035002 202119002 202137007 202231005 202231006 202231007 202231008 202328004 202328005 202531009 202535005 202550004 202550005 202601002 202601003 202601014

• Definition of Taxable Expenditure 4945.04-00
  201418060 201436051 201448026 201603033 201606030 201609001 201710005 201745001 201830003 202034001 202303014

• Influencing The Outcome of Elections 4945.04-03
  201307013 201531023

• Grants to Individuals 4945.04-04
  201202030 201202031 201202032 201202033 201202034 201202035 201202036 201202037 201203026 201203027 201203028 201203029 201204014 201204015 201205016 201205017 201205018 201205019 201207010 201207011 201207012 201208037 201210038 201210039 201211027 201211028 201211029 201214032 201214033 201216041 201216042 201216043 201216044 201217023 201217024 201217027 201219033 201219034 201223022 201224038 201224039 201226030 201226031 201226032 201226033 201227005 201228038 201232037 201233020 201235025 201236031 201239014 201240024 201241013 201242013 201245028 201249017 201250026 201251020 201251021 201252019 201302042 201304009 201304010 201306024 201306025 201308031 201310042 201310044 201315032 201315033 201316022 201316023 201317019 201318008 201319032 201319033 201321029 201321030 201321031 201322047 201322048 201324019 201330044 201330045 201612015 201618012 201618018 201632024 201632025 201634027 201634028 201646008 201701024 201701025 201713011 201731018 201749021 201911011 201911012 201911013 201911014 201911015 202001026 202021022 202021023 201308031 201330044 201330045 201335021 201335022 201340018 201340019 201343027 201345035 201348016 201404014 201409011 201410036 201411043 201411044 201414030 201415012 201418062 201420022 201421026 201421027 201422026 201423034 201424026 201425017 201425018 201426027 201426030 201427020 201427021 201427022 201428010 201429030 201430015 201430016 201431033 201432023 201432024 201433025 201433026 201436052 201436053 201437016 201437017 201437018 201437019 201437020 201438031 201441023 201441024 201441025 201441026 201441027 201442059 201442060 201442062 201442063 201443022 201443023 201443024 201443025 201443026 201443027 201443028 201443029 201444041 201444042 201445019 201445020 201445021 201445022 201445023 201445024 201445025 201445026 201446023 201446027 201447044 201447045 201447046 201447047 201447048 201448029 201448030 201449004 201449006 201449007 201450024 201450025 201450026 201450027 201450030 201450031 201450032 201450033 201451047 201451048 201451049 201451050 201451051 201451052 201451053 201451054 201451055 201451056 201451057 201451058 201451059 201451060 201451061 201501017 201501018 201501019 201501020 201501021 201501022 201501023 201501024 201502018 201502019 201504018 201504019 201505044 201506012 201507027 201507028 201507029 201507030 201507031 201507032 201507033 201507034 201507035 201507036 201507037 201507038 201508012 201508013 201508014 201508015 201508016 201508017 201508018 201508019 201508020 201509042 201509043 201509044 201509045 201509046 201509047 201509048 201509049 201509050 201509051 201509052 201509053 201509054 201509055 201509056 201509057 201509058 201509059 201509060 201509061 201509062 201509063 201509064 201509065 201510048 201510049 201510051 201510052 201510053 201510054 201510057 201511027 201511028 201511029 201511030 201511031 201511032 201511033 201514017 201514018 201515038 201515039 201515040 201515041 201516067 201516068 201516070 201516071 201516072 201516073 201516074 201516075 201516076 201516077 201516078 201516079 201517020 201517021 201517022 201517023 201517024 201517025 201518019 201519036 201519037 201519038 201519039 201521018 201521019 201521020 201521021 201522008 201522009 201524025 201525015 201525016 201525017 201525018 201526017 201527046 201527047 201527048 201527049 201528039 201528040 201528041 201529015 201530023 201533017 201533018 201533019 201533020 201533021 201534017 201534019 201535020 201535021 201535022 201535023 201535024 201536026 201537028 201539034 201539035 201540018 201541011 201543020 201545032 201548022 201548023 201549030 201550045 201550046 201550047 201550048 201551011 201604020 201604021 201606031 201608017 201608018 201608019 201608020 201609009 201610022 201613017 201614039 201615020 201617013 201619011 201619012 201619013 201619014 201620017 201620018 201621018 201621019 201622034 201623014 201623015 201623016 201623017 201623018 201625020 201626026 201626027 201626028 201627003 201627004 201628023 201629010 201629011 201629012 201635009 201635010 201636047 201636048 201638024 201638025 201638026 201638027 201639017

201641028 201641029 201641030 201642038 201647011 201647012 201647013 201648017 201649018 201649019 201650021 201651017 201652024 201652025 201652026 201652027 201702038 201702045 201702046 201702047 201703015 201707012 201707013 201708002 201710033 201710036 201710037 201710038 201710039 201711012 201711013 201711015 201714032 201714033 201714034 201714035 201715005 201716050 201716051 201717047 201718041 201718042 201719027 201719028 201721023 201726016 201726017 201726018 201728023 201729024 201729026 201732036 201733018 201734011 201736030 201736031 201737014 201737015 201742029 201742030 201742031 201742032 201742033 201744021 201746029 201747010 201747011 201747012 201748012 201750022 201805016 201808021 201808022 201808023 201809012 201809013 201809014 201810012 201811017 201811018 201813018 201813019 201813020 201813021 201814013 201814014 201817020 201818019 201818020 201820021 201821014 201822031 201823007 201823008 201823009 201824016 201825033 201825034 201825035 201826016 201826017 201828011 201829024 201830024 201830025 201831016 201831017 201833028 201833029 201833030 201833031 201834014 201834015 201834016 201835015 201835016 201836010 201839016 201840009 201840010 201841009 201842007 201842008 201844014 201846008 201846009 201848019 201848020 201848021 201850022 201850024 201850025 201850026 201852021 201852022 201901008 201902033 201904018 201905006 201906015 201906016 201908025 201917009 201919016 201919018 201920012 201920013 201920014 201920015 201921017 201921018 201923028 201923029 201925021 201926017 201926018 201926019 201926020 201928017 201928018 201929020 201930026 201932018 201933021 201934009 201935014 201936011 201936012 201936013 201937018 201937019 201937020 201940012 201940013 201941031 201942012 201942013 201942014 201942015 201943028 201943029 201945030 201946015 201947016 201947017 201947018 201947019 201949020 201950007 201951005 201951006 201951007 201951008 201951009 201952010 202002017 202002018 202002019 202002020 202004016 202004017 202004018 202004019 202004020 202004021 202005024 202005026 202006013 202006014 202007020 202009029 202009031 202009032 202010005 202010006 202010008 202011009 202011010 202011011 202011013 202011014 202014020 202014021 202015029 202015030 202015031 202015032 202015033 202016030 202016031 202017029 202017033 202017038 202018007 202019030 202019031 202020023 202020025 202023009 202023010 202026003 202026004 202028002 202028003 202032006 202034006 202034009 202036006 202037011 202038011 202041010 202041011 202041012 202041013 202041014 202041015 202042016 202043006 202043007 202043008 202043009 202043011 202043012 202045013 202046011 202048010 202049006 202050019 202052051 202053016 202053018 202101009 202101010 202101011 202105012 202105013 202105014 202107013 202108011 202110048 202113010 202114024 202114025 202114026 202117018 202117019 202117020 202117021 202117022 202118023 202119009 202120017 202120018 202120019 202122014 202122015 202122016 202122019 202122020 202123010 202123011 202123012 202123013 202124014 202124015 202124016 202125021 202126026 202126027 202126028 202127042 202127043 202127044 202127045 202127046 202132010 202132011 202133016 202137012 202138009 202139010 202142015 202142016 202144031 202144033 202144034 202145032 202149026 202150035 202202016 202204009 202208017 202209013 202210024 202210025 202210026 202214016 202214017 202214018 202214019 202214020 202216023 202218027 202218029 202218030 202218031 202218032 202219016 202219017 202219018 202219019 202221021 202223017 202224016 202227013 202227014 202227015 202227016 202228017 202228018 202228020 202228021 202228022 202228023 202229037 202229038 202230017 202230018 202232024 202235014 202237020 202242008 202244013 202244023 202244024 202244025 202244026 202244027 202244028 202244030 202244031 202244032 202244033 202244034 202245010 202245011 202245013 202247017 202247018 202247019 202249015 202249020 202249021 202249024 202250016 202250018 202302015 202304017 202304018 202305019 202307008 202309018 202309019 202309020 202311008 202311009 202313010 202313011 202313012 202321018 202322020 202323015 202323016 202323017 202324013 202325011 202326023 202326024 202326025 202327021

202328022 202328023 202329009 202329012 202330010 202330011 202331005 202331006 202331007 202331008 202331009 202332019 202332020 202332021 202332022 202332023 202332024 202333007 202334019 202334020 202334021 202335016 202335017 202335018 202336032 202336033 202337010 202339046 202340023 202341012 202341013 202341014 202342019 202343039 202343040 202343041 202344019 202344021 202345015 202346035 202346036 202348013 202349016 202349017 202349018 202350018 202352023 202403020 202403021 202405016 202405017 202406015 202406020 202407006 202409022 202411014 202411015 202413014 202413015 202414011 202414012 202415005 202416016 202416019 202418014 202419026 202419029 202419030 202420032 202420033 202424023 202424024 202424025 202425017 202425018 202425019 202426018 202427007 202429023 202429024 202430011 202431016 202431017 202431018 202432021 202434015 202434016 202434017 202435017 202436018 202436019 202436020 202436021 202441014 202441016 202442011 202442012 202443026 202446015 202446017 202446018 202446019 202446020 202446021 202446022 202446023 202448017 202448018 202448019 202449019 202449020 202449021 202449022 202452018 202501018 202505026 202505028 202506012 202508007 202508008 202508009 202509016 202510015 202510016 202510017 202512005 202512006 202514013 202514014 202515017 202515018 202517021 202517022 202517023 202517025 202518018 202518019 202518024 202518025 202521031 202522009 202523011 202523012 202523014 202523016 202523017 202523020 202523021 202523023 202523025 202523027 202523028 202523029 202523030 202525014 202526014 202526016 202526017 202526018 202526019 202527017 202527020 202527021 202527022 202527023 202530020 202530022 202530023 202530024 202530025 202530026 202531016 202531017 202531018 202531019 202531020 202531021 202532018 202532019 202533012 202534012 202536043 202536044 202536045 202536046 202536047 202538043 202538044 202539018 202547024 202548029 202549018 202549023 202549025 202550035 202550036 202550038 202551044 202551050 202552034 202552035 202601018 202603004 202603005 202603006 202603007 202603008 202603011 202603012 202603013 202605001 202605002 202606008 202606010 202607024 202610021 202611019 202611020 202612011

• Grants to Organizations 4945.04-05
  201243015 201335019 201513005 201514016

• Expenditure Responsibility 4945.04-06
  201513005 201514016

• Other Definitions 4945.05-00
  201714002

Section 4946 Definitions and Special Rules 4946.00-00

201303021 201435016 201723005 201723006 201907004

• Disqualified Person 4946.01-00
  201301015 201432025 201642001 201723005 201723006 201907004

• Foundation Manager 4946.02-00
  201642001

• Members of Family 4946.04-00
  201432025

Section 4947 Treatment of Certain Nonexempt Trusts as Charitable Foundations 4947.00-00

201332011 201332012 201831009 201907004 201908008 202426013

• Split-Interest Trusts 4947.02-00 201713002 201713003 202021001 201714002 201714003

Section 4948 Special Tax Rules for Certain Foreign Organizations 4948.00-00

• Excise Tax on Gross Investment Income (in Lieu of Section 4940 Tax) 4948.01-00 201808010

Section 4951 Taxes on Self-Dealing 4951.00-00

• Self-Dealing 4951.04-00 201747001

Section 4958 Excess Benefit Transaction 4958.00-00

201336020 201825004 202133014

Section 4962 Abatement of Private Foundation First Tier Taxes In Certain Cases 4962.00-00

201423035 201547007 201643021

Section 4971 Taxes on Failure to Meet Minimum Funding Standards 4971.00-00

• Initial Tax 4971.01-00
  201419024

• Additional Tax 4971.02-00
  201228048 201415016 201550015 201928002

Section 4972 Tax on Excess Contributions for Self-Employed Individuals (Repealed 4972.00-00 TEFRA -1984)

• Excess Contributions 4972.02-00 201440027

Section 4973 Tax on Excess Contributions to Individual Retirement Accounts, Certain 4973.00-00 403(b) Contracts and Certain Individual Retirement Annuities

201432029

• Excess Contributions 4973.02-00 201430021

Section 4974 Excise Tax on Certain Accumulations in Qualified Retirement Plans 4974.00-00

201432029

• Waiver of Tax in Certain Cases 4974.01-00 201437025 201437034

Section 4975 Tax on Prohibited Transactions 4975.00-00

201212013 201419025

• Statutory Exemptions 4975.04-00
  201828007

• ESOP Loans 4975.04-02
  201419018 201425019

• Qualifying Employer Real Property/Securities 4975.04-03
  201828007

• Definitions 4975.05-00

• Amount Involved 4975.05-05
  201425019

• Correction 4975.05-07
  201425019

• Calculation of Tax 4975.06-00

• Continuing Transaction (Loan/Lease) 4975.06-01
  201312035

• Statute of Limitations 4975.08-00
  201312035

Section 4976 Taxes with Respect to Funded Welfare Benefit Plans 4976.00-00

201424004 201442064 201442065 201451044 201625019 201702029

• Disqualified Benefits 4976.01-00 201232022 201424004 201442064 201442065 201528038 201530022 201545026 201625019 201702029 201825012 201833014 201927001

Section 4978 Tax on Certain Dispositions by Employee Stock Ownership Plans And 4978.00-00 Certain Cooperatives

• Tax on Disposition of Certain Securities 4978.01-00 201625005

Section 4980 Tax on Reversion of Qualified Plan Assets to Employer 4980.00-00

201424032 201430025 201532035 201625005 201951001 202045002 202230006 202242006 202348005 202429010 202435008 202506005 202528003 202535003 202550025

• Amount of Reversion 4980.01-00
  202435008

• Exceptions 4980.02-00
  201538022 201626003 201626005 201839010 201847008 201935003 201951001 202045002 202111004 202111005 202348005 202535003

Section 4980A Tax on Excess Distributions from Qualified Retirement Plans 4980A.00-00

201221059

Section 4980B Failure to Satisfy Continuation Coverage Requirements of Group Health 4980B.00-00 Plans (See Also 162.33-00 et. seq.)

201212011

Section 4982 Excise Tax on Undistributed Income of Regulated Investment Companies 4982.00-00

201305004 201709017 201709018 201932011 201932012 201932013 201944010

• Distributed Amount 4982.03-00
  201934004

• Definitions and Special Rules 4982.05-00
  201305004 201709017 201709018 201932011 201932012 201932013 201934004

• Capital Gain Net Income 4982.05-01
  201305004

• Election to Use Taxable Year 4982.06-00
  201202006 201412008 201709017 201709018 201932011 201932012 201934004

Section 5000 Certain Group Health Plans 5000.00-00

201447035

Section 6001 Notice or Regulations Requiring Records, Statements, and Special Re- 6001.00-00 turns (Sufficient v. Insufficient Records) (See 7602.00-00)

• Automatic Data Processing Systems 6001.03-00 201210028

Section 6011 General Requirement of Return, Statement, or List 6011.00-00

201603031

• Employer Requirements 6011.04-00
  201438021

• Taxpayer Identification Number 6011.04-02
  201650020

• Form of Return 6011.06-00

• Magnetic Media 6011.06-01
  201407013 201625015

Section 6012 Persons Required to Make Returns of Income (Required v. Not Required) 6012.00-00

201432022 202019005 202046009 202326003 202405002

• Individuals 6012.01-00
  201211015

• Corporations 6012.03-00

• Consolidated Returns 6012.03-04
  202423008

• Receivers 6012.04-00
  202423008

• Fiduciaries 6012.05-00

• Estates or Trusts 6012.05-01
  201550026 201735001 201821002 201821003 201821004 201837011 202040007 202405002

Section 6013 Joint Returns of Income Tax by Husband and Wife 6013.00-00

201325013 201411017

• Signatures on Return 6013.01-00

• Agent or Guardian 6013.01-01
  201211015

• Marital Status 6013.03-00

• Nonresident Alien 6013.03-04
  201329016

Section 6015 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See 6015.00-00 Also 6654.00-00)

201826011 202129009 202141006

Section 6018 Estate Tax Returns 6018.00-00

202202011

Section 6019 Gift Tax Returns 6019.00-00

• Deceased Donor 6019.05-00 202147014

Section 6020 Returns Prepared for or Executed by Secretary 6020.00-00

201238028

Section 6031 Return of Partnership Income 6031.00-00

• Information Required to be Provided to Partners 6031.04-00
• Penalties 6031.04-02 201733013

Section 6033 Returns by Exempt Organizations (Section 501 Organizations) 6033.00-00

201217025 202328004 202328005

• Exempt v. Non Exempt From Filing 6033.01-00 201204016 201217025 201551001 202521030 202523015 202523022 202526015 202531015 202533013 202548025 202548028 202549017 202550037 202551045 202551046 202551048 202551049 202552026 202601016 202602004 202602005 202602006 202603003 202603009 202603010 202604003

Section 6034 Returns by Trusts With Charitable Aspects 6034.00-00

202601002 202601003 202601014

Section 6034A Information to Beneficiaries of Estates and Trusts 6034A.00-00

201207006

Section 6035 Returns of Officers, Directors, & Shareholders of Foreign Personal Hold- 6035.00-00 ing Companies

201935012

Section 6037 Return of S Corporation 6037.00-00

201747006 202305011

Section 6038 Information with Respect to Certain Foreign Corporations and Partner- 6038.00-00 ships

201736021

Section 6038A Information with Respect to Certain Foreign Corporations 6038A.00-00

201736021

Section 6038B Notice of Certain Transfers to Foreign Persons 6038B.00-00

• Penalty 6038B.02-00 201736021

Section 6038C Information with Respect to Certain Foreign Corporations 6038C.00-00

201927017

Section 6039F Notice of Large Gifts Received from Foreign Persons 6039F.00-00

201402010

Section 6041 Information at Source 6041.00-00

201201001 201219013 201221002 201252005 201307005 201310043 201311006 201348006 201349013 201426002 201431002 201444001 201447025 201527018 201539025 201622011 201815005 201816004 202112002 202318001 202509005

• Fixed or Determinable Gains, Profits, or Income 6041.03-00
  201607004 202047002

• Payments Specifically Included 6041.05-00
  201533012

• Exceptions 6041.06-00
  201327002 201349013 202112002

• Payments By United States Or A State 6041.08-00
  201623003 201624012 201743010 202536026 202610003

• Bingo, Keno, and Slot Machine Winnings 6041.10-00
  201246028 201248022 201433015

Section 6041A Returns Regarding Payments of Remuneration for Services and Direct 6041A.00-00 Sales

• Payments by Governmental Units 6041A.04-00
  201624012

• Exceptions 6041A.05-00
  201349013

Section 6043 Returns Regarding Liquidation, Dissolution, Termination, or Contraction 6043.00-00

202328004 202328005

Section 6045 Returns of Brokers 6045.00-00

202004009 202118005

• Real Estate Transactions 6045.03-00
  201313028

• Persons Required to Report 6045.03-06
  201514001

• Barter Exchanges 6045.05-00
  201514001

• Payments to Attorneys 6045.07-00

• Payments to Attorneys for Third Parties 6045.07-01
  201533012

Section 6046 Returns as to Organization or Reorganization of Foreign Corporations 6046.00-00and as to Acquisitions of Their Stock

201736021

Section 6047 Information Relating to Certain Trusts and Annuity Plans (See Also 6047.00-00 6652.0300, 6652.04, 7207.0000, and 6704.0000)

202346011 202346012

Section 6048 Returns as to Certain Foreign Trusts 6048.00-00

201208028 201402006 201736021

Section 6049 Returns Regarding Payments of Interest 6049.00-00

201221018 201310043 201426002

Section 6050I Returns Relating to Cash Received in Trade or Business 6050I.00-00

201540013

• Compliance 6050I.01-00 201540013

Section 6050J Returns Relating to Foreclosures and Abandonments of Security 6050J.00-00

201533012

Section 6050P Returns Relating to Cancellation of Indebtedness by Certain Financial 6050P.00-00 Entities

201217001 201240001 201301013 201532022 201540009 201543004 201642011 201742017 201807008 201927005 202319009

• Applicable Financial Entity 6050P.01-00 201917002

Section 6051 Receipts for Employees 6051.00-00

201312030 201605015 201623003 201624012 202536026 202610003

Section 6061 Signing of Returns and Other Documents 6061.00-00

201210031 201214027 201302035 201316018 201625016

• Electronic Signature 6061.07-00 201650019

Section 6062 Signing of Corporation Returns 6062.00-00

201411024 201536025 201945027

Section 6063 Signing of Partnership Returns 6063.00-00

201425011 201945027

Section 6071 Time for Filing Returns and Other Documents 6071.00-00

• Certain Information Returns 6071.02-00 202346011 202346012

Section 6081 Extension of Time for Filing Returns 6081.00-00

201202005 201409005

Section 6091 Place for Filing Returns or Other Documents 6091.00-00

• Estate Tax Returns 6091.04-00 202202011

Section 6103 Confidentiality and Disclosure of Returns and Return Information 6103.00-00

201237018 201239009 201310041 201312046 201411023 201545023 201608015 201650016 201742024 201919011 201922027 202118014 202205025 202208014 202220015 202346025 202402010 202504018 202547018

• General Rule 6103.01-00
  201218013 201443017 201443018 201545023 201746025 201919011 202150015 202205025 202246009

• Definitions 6103.02-00
  201319013 201515028 201608013 201728022 201916003 202246009

• Disclosure Pursuant to Taxpayer's Consent 6103.03-00
  201214024 201235012 201312037 201502011 201515027 201545023 202205025 202220015

• Disclosure to Persons Having Material Interest 6103.05-00
  201302033

• Disclosure to Departments of Treasury or Justice Employees for Tax Admin- 6103.08-00istration Purposes
  201216036 201550038 201550039 202246009 202402010

• Disclosure for Tax Administration Purpose 6103.11-00
  201250020 201742024 202147013 202346025

• Disclosure for Purposes Other Than Tax Administration 6103.12-00
  201846004 202547018

• Disclosure for Certain Tax Administration Services 6103.14-00
  201219020 202118011

Section 6104 Publicity of Information Required From Certain Exempt Organizations 6104.00-00 and Certain Trusts (Permitted v. Not Permitted)

202346024

Section 6109 Identifying Numbers 6109.00-00

201610018

• Employer ID Numbers 6109.03-00
  201520011 201520011 201650020

• Requirement to Obtain 6109.04-00
  201409008

Section 6110 Public Inspection of Written Determinations 6110.00-00

201321020

• Limitation on Inspection 6110.02-00
  201443018 201443019

• Deletion of Certain Information 6110.05-00
  202119001

Section 6112 Organizers and Sellers of Potentially Abusive Tax Shelters Must Keep 6112.00-00 Lists of Investors

• In General 6112.01-00 201906005

Section 6166 Extension of Time to Pay Estate Tax 6166.00-00

201226027 201304006 201343004 201403012 201928007

• Election - Time and Manner 6166.01-00
  201302037

• Acceleration of Payments 6166.02-00
  201403012

• Active Trade or Business 6166.03-00
  201928007

• Extension of Time For Payment of Estate Where Estate Consists Largely of 6166.50-00Interest in Closely Held Business
  201403012

• Acceleration of Estate Tax Payable in Installments 6166.52-00
  201403012

Section 6201 Assessment Authority 6201.00-00

201221014 201246036 201320019 201341034 201347021 201438025 201510043 201526008 201735021 202208016 202346013

• Administrative Procedures 6201.01-00
  201211018 201211022 201909009

• Authority of Officers of Internal Revenue Service 6201.02-00
  201637001

Section 6203 Method of Assessment 6203.00-00

201310033

Section 6204 Supplemental Assessments 6204.00-00

201442055

Section 6205 Special Rules Applicable to Certain Employment Taxes 6205.00-00

201723021

Section 6206 Special Rules Applicable to Excessive Claims Under Sections 6420, 6421, 6206.00-00 6424 and 6427

202346014

Section 6211 Definition of a Deficiency 6211.00-00

201221021 201312039 202514004

Section 6212 Notice of Deficiency 6212.00-00

201808017 202547019

• Name and Address 6212.02-00
  201808017

• Income and Gift Taxes 6212.02-01
  201808017

• Estate Tax 6212.02-03
  201808017

• Last Known Address 6212.02-04
  201315025

• Necessity for Notice of Deficiency 6212.03-00
  201545016

• Recission of Notices of Deficiency 6212.06-00
  201246033

• Further Deficiency Notice Restricted 6212.07-00
  201223016

Section 6213 Restrictions Applicable to Deficiencies; Petition to Tax Court 6213.00-00

201916001 201916002

• Petition to Tax Court 6213.01-00
  201549028

• Jurisdiction of Tax Court 6213.02-00

• Decedent and Estate 6213.02-02
  201334040

• Proper v. Improper Person Filing Appeal 6213.03-00

• Fiduciaries 6213.03-05
  201334040

• Exceptions to Restrictions 6213.07-00

• Amount Paid 6213.07-03
  201236026

• Waiver of Restrictions 6213.08-00
  201312047 201334040

• Coordination with Bankruptcy Code 6213.09-00
  201549028 201602011

Section 6221 Tax Treatment Determined At Partnership Level 6221.00-00

201202023 201207008 201303010 201307007 201319027 201423021 201424022 201509036 201608014 202019003 202044010 202121010 202346016 202444006 202444007 202452012

Section 6222 Partner's Return Must Be Consistent with Partnership Return or Secretary 6222.00-00 Notified of Inconsistency

201447031 201711010

• Notification 6222.01-00
  201526009

• Effect of Failure to Notify 6222.03-00
  201520007 201520007 201711010

Section 6223 Notice to Partners of Proceedings 6223.00-00

201212019 201213027 201218012 201219018 201247014 201328033 202007017 202547015

• Partnerships with More Than 100 Partners 6223.01-00
  202433013

• Information for Secretary's Notices 6223.02-00
  201210030 201502012

• Mailing Notice 6223.03-00
  201402005

• Failure to Provide Notice 6223.04-00
  201236030

• Proceedings Finished 6223.04-01
  201236030

Section 6224 Participation in Administrative Proceedings; Waivers; Agreements 6224.00-00

201310036 201431030 201550041 201723024

• Partner May Waive Rights 6224.01-00
  201337016

• Settlement Agreement 6224.01-01
  201235014 201235018 201248017 201312040 201312042 201710028

• Settlement of Penalties 6224.01-02
  201236029 201534011

• Tax Matters Partner May Bind Certain Other Partners 6224.01-05
  201216035 201235016 201319025 201515033

• Application of Consistent Settlement Rule 6224.02-00
  201319022

Section 6225 Assessments Made Only After Partnership Level Proceedings Are Com- 6225.00-00 pleted

201419014 202433012

• Restriction on Assessment and Collection 6225.01-00 202148006 202433009 202444004 202444006 202444007

Section 6226 Judicial Review of Final Partnership Administrative Adjustments 6226.00-00

202044010

Section 6227 Administrative Adjustments Requests 6227.00-00

201303014 201311025 201413008 201418047 201513001 201526014 201906007 202538022

• Other Requests 6227.05-00 201236028 201320018 201413007 201416008

Section 6228 Judicial Review Where Administrative Adjustment Request Is Not Al- 6228.00-00 lowed In Full

• Period for Filing Petition 6228.02-00
  201319028

• Other Requests 6228.05-00
  201241006

Section 6229 Period of Limitations for Making Assessments 6229.00-00

201213028 201219016 201239010 201302038 201315024 201402007 201402009 201418050 201420018 201439002 201503015 201509036 201906007

• Extension by Agreement 6229.02-00
  201211012 201236027 201241008 201312038 201312043 201319023 201319029 201324015 201402011 201402012 201438026 201526016 201531017 201710028

• Special Rule in Cases of Fraud 6229.03-00

• No Return Filed Equals No Limit 6229.03-02
  201303011

• Suspension of Statutory Period 6229.04-00
  201221016

Section 6230 Additional Administration Provisions 6230.00-00

201215009 201502009 201510047

• Coordination with Deficiency Proceedings 6230.01-00
  201413011 201447037 201650015 202007017

• Claims Arising Out of Erroneous Computations 6230.03-00
  201204011

• Time for Filing Claim 6230.03-01
  201412017

Section 6231 Definitions and Special Rules 6231.00-00

201211023 201550040 202611009

• Partnerships 6231.01-00
  201235015 201303012

• Exception for Small Partnerships 6231.01-01
  201219022 201221019 201251017 201303011 201319014 201421020 201510046 201530019 201550040

• Partner 6231.02-00
  201319026 201326016 201550041

• Partnership Item 6231.03-00
  201210034 201211013 201221017 201326017 201447031 201515032 201534010 201608014 201617008 201721019 202002016 202020001 202121010

• Nonpartnership Item 6231.04-00
  201617008

• Affected Item 6231.05-00
  201206017 201210036 201324018 201447036 201515029 201614034 202002016 202020001

• Computational Adjustment 6231.06-00
  201210037

• Tax Matters Partner 6231.07-00
  201202024 201204013 201207005 201211017 201219017 201219019 201219023 201251013 201251014 201302034 201304008 201326018 201343023 201402014 201418051 201418052 201503014 201515030 201530018 201534009 201536021 201543018 201603029 201620010 201652019 201710023 201722025 201725028 201742025 201744018 201919013 202002015 202246010

• Pass-Thru Partner 6231.09-00
  201550040

• Husband and Wife 6231.12-00
  201319024

• Items Cease to Be Partnership Items in Certain Cases 6231.13-00
  201202025 201303013 201432019 201432021 201510044 201530021

• Conversion Under 6223(e) 6231.13-06
  201603029

• Regulations with Respect to Certain Special Enforcement Areas 6231.14-00
  201211017 201241007 201244019

Section 6233 Extension to Entities Filing Partnership Returns, Etc. 6233.00-00

201442056

Section 6241 Partner's Return Must Be Consistent with Partnership Return 6241.00-00

202346016 202452012

Section 6301 Collection Authority 6301.00-00

201502010

Section 6303 Notice and Demand for Tax 6303.00-00

• Lien 6303.01-00 202346013

Section 6321 Lien for Taxes (Lien Right v. No Lien Right) 6321.00-00

201216039 201306022 201439003

• Property Subject v. Not Subject to Lien (See 6301.12-00) 6321.01-00
  201423024

• Future Interest or Rights 6321.01-18
  202226010

• Trusts 6321.01-51
  201324017

• Lien Priority v. No Lien Priority 6321.03-00
  201323019

• State and Local Taxes and Liens 6321.03-23
  201244016

Section 6323 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, 6323.00-00 and Judgment Creditors (Valid v. Invalid)

201211023 201326015 201520012 201520012 201552030 201616010 201710025 201825029

• Filing Notice of Lien 6323.01-00
  201916010

• Securities 6323.01-05
  201311026

• Validity as Against Mortgages (See 6321.03-20) 6323.02-00
  201933010

• Future Advances 6323.02-02
  201526015

• Validity Against Judgment Creditors (See 6321.03-16) 6323.05-00
  202226010

• State Laws 6323.07-00
  201922028

Section 6324 Special Liens for Estate and Gift Tax 6324.00-00

201418048

• Estate Tax Liens 6324.01-00 201210032 201214031

Section 6325 Release of Lien or Discharge of Property 6325.00-00

201202018 201348014 201926012 202204008

• Certificate of Discharge 6325.03-00
  201214028 201710024 201916009 201926012 201933011 202150017

• Refund of Sum Paid 6325.18-00
  201922028

• Escrow Agreements 6325.28-00

• Discharge of Lien 6325.28-01
  201235013 201926012

Section 6331 Levy and Distraint 6331.00-00

201240022 201248016 201248020 201302029 201310040 201316019 201520009 201350036 201411019 201447028 201520009 201521001 201545024 201602006 201602007 201602008 201721018 201811013 201820018 201927019 202118010

• Exempt Property (See 6334.00-00) 6331.11-00
  201248020

• Failure to Surrender Property (See 6332.00-00) 6331.12-00
  201248021

• Insurance Proceeds 6331.16-00
  202137010

• Levy Procedure 6331.18-00
  201214030 201722027 202514002

• Finding of Jeopardy 6331.30-00
  201830013

• Banks 6331.31-00
  201404009

• Salary and Wages . . . 6331.33-00
  201302029

Section 6332 Surrender of Property Subject to Levy (See 6331.12-00) 6332.00-00

201509038

• Bank Deposit 6332.01-00
  201350036 202118010

• Enforcement of Levy 6332.05-00
  201509038

Section 6333 Production of Books 6333.00-00

201211016 201447029

Section 6334 Property Exempt From Levy 6334.00-00

201316019 201521001 201547005 201827012

• Types of Property 6334.01-00 201818015 201919014

Section 6335 Sale of Seized Property 6335.00-00

201350035 201535018 201820018 201825030

• Deed 6335.05-00 201535018

Section 6338 Certificate of Sale; Deed of Real Property 6338.00-00

201531018 202053012

Section 6339 Legal Effect of Certificate of Sale of Personal Property and Deed of Real 6339.00-00 Property

• Real Property 6339.01-00 201850021

Section 6342 Application of Proceeds of Levy 6342.00-00

201411028 201411034

• Surplus Proceeds 6342.01-00 201411028 201411034

Section 6343 Authority to Release Levy 6343.00-00

201350040 201526015 201534008 201746024

Section 6401 Amounts Treated as Overpayments 6401.00-00

201252015 201509033

• Assessment or Collection After Limitation Period 6401.01-00 201550035

Section 6402 Authority to Make Credits or Refunds 6402.00-00

201223019 201312044 201316020 201520010 201350039 201405013 201412014 201502014 201520010 201526007 201823005 202019002 202137009 202141021 202141023 202202010 202306008 202319015 202323005 202538024

• Credit of Overpayment Against Any Tax Liability 6402.01-00
  201214028 201307006 201350039 201739015 202319015

• Credits Against Estimated Tax 6402.01-02
  201727007

• Refund Subject to Off-Set 6402.02-00
  201204009

• Access to Refund 6402.03-00

• Assignment of Refund Check 6402.03-01
  201211024

• Refund to Certain Fiduciaries of Insolvent Members of Affiliated Groups 6402.03-02
  201402008

• Requirement That a Claim Be Filed 6402.04-00
  201906006

Section 6404 Abatements 6404.00-00

201215006 201313029 201414020 201426026 201526008 201550042 201723022

• General Rule 6404.01-00

• Excessive 6404.01-01
  201520010 201515026 201520010

• After Limitation Period 6404.01-02
  201302025

• Interest Assessments 6404.04-00
  201335013 201414020

• Penalty Assessments 6404.05-00
  201623010

• Abatement of Interest 6404.06-00
  201414020

Section 6405 Reports of Refunds and Credits 6405.00-00

• Tentative Adjustments 6405.03-00 201235019

Section 6407 Date of Allowance of Refund or Credit 6407.00-00

201739013 202216016

Section 6411 Tentative Carryback and Refund Adjustments 6411.00-00

201335013

• Contents of Applications 6411.04-00
  201244018

• Application v. Claim for Refund 6411.04-01
  201545022

• Time for Filing Application 6411.05-00
  201244018

Section 6413 Special Rules Applicable to Certain Employment Taxes 6413.00-00

201822028 202202010 202323005

Section 6414 Income Tax Withheld 6414.00-00

202202010

Section 6416 Certain Taxes on Sales and Services 6416.00-00

• Credits or Refunds of Retailers and Manufacturers Taxes 6416.01-00 202340001

Section 6427 Fuels Not Used for Taxable Purposes 6427.00-00

201230022 201342010

• Nontaxable Uses 6427.01-00
  201421017 202340001

• Income Tax Credit in Lieu of Payment 6427.13-00
  201342010 201447034

Section 6501 Limitations on Assessment and Collection (Barred v. Not Barred) 6501.00-00

201207007 201221014 201235020 201240023 201319017 201319030 201713001 201335013 201348015 201411031 201429026 201447032 201640017 201650018 201652022 201916006 201933012 202026002 202044007 202142009 202202014 202231014

• Effects of Net Operating Loss Carrybacks 6501.01-00
  201335013

• Time Return Deemed Filed 6501.03-00
  202026002

• Date Limitations Begin 6501.03-03
  201238028 202026002

• Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 6501.04-00
  201438021 201545016 202248010

• Information Returns 6501.04-03
  201206014 201402013 201432020

• Amended Returns 6501.04-11
  201206014 201252015

• S Corporation and Shareholder Returns 6501.04-14
  201238026 201543015

• Fraud--Exception to Period of Limitations (See Also 6653.03-00) 6501.05-00
  201238026

• Transferee Liability 6501.05-06
  201319012

• Intent v. No Intent to Defraud 6501.05-07
  201238026

• Failure to Report Income 6501.05-12
  202142009

• Return Not Filed--Exception to Period of Limitations 6501.06-00
  201238028 201411021

• Omission of Income (25% Rule)--Exception to Period of Limitations 6501.07-00
  201247015 201333008 201543015

• Determination of Percentage of Omission 6501.07-13
  201543015

• Estate and Gift Taxes 6501.07-18
  201643020

• Waiver of Limitation (Waived v. Not Waived) 6501.08-00
  201206016 201323020 201324016 201351018 201610019 201626023 201652023 201841005 201937017

• Conditional Waiver 6501.08-03
  201933012

• Amended Returns as Waivers 6501.08-05
  201206014

• Necessity for Signature of Commissioner 6501.08-07
  201235009

• Filing of Waiver by Fiduciary 6501.08-08
  201324016 201334040

• Execution by Corporate Officer 6501.08-09
  201411024 201522005

• Form and Contents of Waiver 6501.08-17
  201602010 201610020

• Proof and Procedure 6501.08-21
  201334040

• Organizations Treated as Corporations 6501.12-00
  201335013

Section 6502 Collection After Assessment (Timely v. Not Timely) 6502.00-00

201313022 202044008

• Waivers 6502.03-00 201906008

Section 6503 Suspension of Running of Period of Limitation (Suspended v. Not Sus- 6503.00-00 pended)

201211019 201518015 201644020 201721016 201811013 202044008

Section 6511 Limitations on Credit or Refund (Barred v. Not Barred) 6511.00-00

201204008 201243014 201310037 201316015 201321022 201402003 201404011 201411029 201429026 201515019 201515024 201515025 201517005 201526011 201526013 201536020 201540010 201540011 201545022 201603026 201636041 201640017 201822027 202023006 202026002 202053013 202053015 202141021 202208016 202216015 202306008

• Limitation of Amount 6511.01-00
  201210029 201319011 201349014 201418049 201429023 201447033 201515024 201515025 201526011 201636041 201739013 202216016

• Return Filed 6511.01-01
  202026002

• No Return Filed 6511.01-02
  201210029

• Claim Filed Late 6511.01-03
  201306017 202026002

• Special Rules 6511.03-00
  201515019 201540010 201540011 202023006

• Bad Debts and Worthless Securities 6511.03-01
  201515018

• Carrybacks: Net Operating Loss and Capital Loss 6511.03-02
  201202027 201204008 201215008 201316016 201515019 201517005 201540010 201540011 201739015 202023006

• Foreign Tax Credit 6511.03-03
  201204008 201330031 201330031 201517005 201540010 201540011 201540012 202133013 202142009

• Life Insurance Carrybacks 6511.03-05
  201349014

• Extension of Time by Agreement 6511.03-06
  201719026 202142009 202216015

• Amended or Supplemental Claims 6511.05-00
  201216033 201739014 202142009

• Timeliness of Claim 6511.09-00
  201216033 201306017 201351019 201438023 201502014 201545017 201719026 201921013 202026002 202142009

• Return Filed 6511.10-00
  202026002

Section 6512 Limitations in Case of Petition to Tax Court 6512.00-00

201617007

• Overpayment Determined by Tax Court 6512.02-00
• Statute of Limitations to Recover Overpayments 6512.02-01 202444005

Section 6513 Time Return Deemed Filed and Tax Considered Paid 6513.00-00

201825031

Section 6514 Credits or Refunds After Period of Limitation (Erroneous v. Not Errone- 6514.00-00 ous)

201302030 201504014 201921013 201927020 202125015 202125017

Section 6521 Mitigation of Effect of Limitation in Case of Related Taxes Under Different 6521.00-00 Chapters

201808016

• Self Employment Tax and Tax on Wages 6521.01-00
  201808016

• Offsets 6521.01-01
  201315023 201808016

• Interaction With Section 3509 6521.02-00
  201808016

Section 6532 Periods of Limitation on Suits (Barred v. Not Barred) 6532.00-00

201535016 201927020

• Erroneous Refund Recovery 6532.01-00
  201535016 201625014

• Suits by Taxpayer 6532.02-00

• Date of Rejection of Refund Claim 6532.02-01
  201921013

• Extension of Time 6532.02-04
  201328032 202125015

• Reconsideration by Secretary 6532.02-06
  201549029

• Suits By U.S. for Recovery of Erroneous Refunds 6532.03-00
  201304007

Section 6601 Interest on Underpayment, Nonpayment, or Extensions of Time for Pay- 6601.00-00 ment ofTax (Interest v. No Interest Imposed)

201249015 201426026 201447034 201518014 201710026 201722026 201727004 202126022 202141021 202208016

• Interest on Deficiencies 6601.01-00
  201405013

• Carryback Eliminating Deficiencies 6601.01-01
  201438024

• Interest on Delinquent Taxes 6601.02-00

• Starting Date (Avon Products) 6601.02-01
  201603027

• Request for Interest Netting 6601.10-00
  201534012

• Statute of Limitations on Collection of Interest 6601.12-00
  201319017

Section 6611 Interest on Overpayments (Interest v. No Interest) 6611.00-00

201330032 201330032 201548019 201617005 201625017 201926001

• Interest on Refunds 6611.04-00
  201625017 201926001 202144027

• Exception for Refunds Within 45 Days 6611.07-00
  201625017

Section 6621 Determination of Rate of Interest; Compounding of Interest 6621.00-00

201225011 201727004

• Interest on Substantial Underpayment 6621.03-00 201421019

Section 6651 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 6651.00-00

201210033 201713001 201723023 202126022 202441013 202534003

• Reasonable Cause v. Willful Neglect 6651.03-00

• Illness and Incompetency 6651.03-07
  201637012

• Voluntary Filing of Late Return 6651.07-00
  201238028

• Increase in Penalty for Fraudulent Failure to File 6651.22-00
  201238028 201545016

Section 6652 Failure to File Certain Information Returns, Registration Statements, Etc. 6652.00-00

201411033

Section 6655 Failure By a Corporation to Pay Estimated Tax 6655.00-00

202126022

Section 6656 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 6656.00-00

201414017

• Reasonable Cause v. Willful Neglect 6656.01-00 201414017

Section 6662 Accuracy-related penalty 6662.00-00

201207008 201213026 201504012 201504013 201711009 202244010 202514003 202514004

Section 6663 Fraud Penalty 6663.00-00

201543016 201545016 201640016 202044009

Section 6664 Definitions and Special Rules 6664.00-00

• Definition of Underpayment 6664.01-00
  201302036 201543016 201545016 201640016 202514003

• Reasonable Cause Exception 6664.03-00
  201202026 201711009

Section 6665 Applicable Rules 6665.00-00

• Procedure for Assessing Certain Additions to Tax 6665.02-00 201226028

Section 6671 Rules for Application of Assessable Penalties 6671.00-00

201226028

Section 6672 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax 6672.00-00 orSupply Information by DISC or FSC

201312036 201323022 201825031

Section 6676 Failure to Supply Identifying Numbers (Penalty v. No Penalty) 6676.00-00

201520005 201520005 201538019 201607027 201640016 202044007 202514003 202514004 202538020

Section 6677 Failure to File Information With Respect to Certain Foreign Trusts 6677.00-00

201208028 201736021

• Requirement for Filing Return 6677.01-00

• Application of Section 6048 6677.01-01
  201208028

• Reasonable Cause Exception 6677.03-00
  201208028

Section 6694 Understatement of Taxpayer's Liability by Income Tax Return Preparer 6694.00-00

201425012 201518017 201519029 201804008 201825028

• Negligence or Intentional Disregard 6694.01-00
  201514008

• Willful Understatement of Liability 6694.02-00
  201519029 201825028

Section 6695 Other Assessable Penalties With Respect to the Preparation of Income 6695.00-00 Tax Returns for Other Persons

201846005

Section 6696 Rules Applicable With Respect to Sections 6694 and 6695 6696.00-00

201514008

Section 6697 Assessable Penalties with Respect to Liability for Tax of Regulated In- 6697.00-00 vestment Companies

201727004

Section 6698 Failure to File Partnership Return 6698.00-00

201733013

Section 6700 Promoting Abusive Tax Shelters 6700.00-00

201235017 202232015

• Makes or Furnishes Statement 6700.02-00

• False Statement of Tax Benefit 6700.02-01
  202134016

• Calculation of Penalty 6700.04-00
  202125008

Section 6701 Penalties for Aiding and Abetting Understatement of Tax Liability 6701.00-00

201211014 201235017 201518017 201519029 201531015

• Penalty Amount 6701.02-00 201742021 201805001

Section 6702 Frivolous Income Tax Return 6702.00-00

201348015 201502013 201623010 202547014

• What Constitutes 6702.01-00 201513002

Section 6703 Rules Applicable to Penalties Under Section 6700, 6701, and 6702 (See 6703.00-00 Also 6700, 6701, 6702)

201211014

Section 6707 Failure to Furnish Information Regarding Tax Shelters (See Also 6707.00-00 6111.00-00)

201531019

• Failure to Register Tax Shelter 6707.01-00 201538018

Section 6721 Failure to File Certain Information Returns (See Also 6652.00-00) 6721.00-00

201234025 201246028 201248022 201315017 201438028 201503013 201549026 201603031 201629008 202534003

• Failure v. No Failure 6721.01-00 201234025

Section 6722 Failure to Furnish Certain Payee Statements 6722.00-00

201315017 201503013 201629008 202534003

Section 6723 Failure to Comply with Other Information Reporting Requirements 6723.00-00

• Waiver 6723.03-00
• Due Diligence 6723.03-02 201615012

Section 6724 Waiver; Definitions and Special Rules 6724.00-00

201603031

Section 6851 Termination Assessments of Income Tax 6851.00-00

201723019

Section 6901 Transferred Assets (See 9113.00-00) 6901.00-00

201212020 201337015 201447038

• Method of Collection 6901.01-00
  201211018 201811015

• Liability 6901.02-00
  201212020

• Period of Limitations 6901.03-00
  201319012

Section 6903 Notice of Fiduciary Relationship (See Also 3467) 6903.00-00

201302027

Section 6904 Prohibition of Injunctions 6904.00-00

201621010

Section 7101 Form of Bonds 7101.00-00

201231001

Section 7121 Closing Agreements 7121.00-00

201310036 201316017 201350038

• Finality 7121.02-00 201240021

Section 7122 Compromises 7122.00-00

201302032 201421018

Section 7402 Jurisdiction of District Courts 7402.00-00

201313021 201313030 201621013

Section 7422 Civil Actions for Refund 7422.00-00

201739013

• Necessity for Claim for Refund 7422.01-00

• Adequacy of Claim 7422.01-04
  202538021

• Informal Claim 7422.01-06
  202538021

Section 7425 Discharge of Liens 7425.00-00

201545025

• Special Rules 7425.04-00
• Consent to Sale 7425.04-02 201202018

Section 7426 Civil Actions by Persons Other Than Taxpayers 7426.00-00

201235013

Section 7428 Declaratory Judgments Relating to Status & Classification of 7428.00-00 OrganizationsUnder Section 501(c)(3), etc.

201238032 201731019 201829023 201927023

• Revocation (Gladstone Issue) 7428.02-00 201518020 201533022

Section 7436 Proceedings for Determination of Employment Status 7436.00-00

201740020

• Tax Court Jurisdiction 7436.01-00
  201816010

• Worker Classification 7436.01-03
  201735021 201816010

• Notice of Determination 7436.02-00

• Necessity for Notice 7436.02-01
  201816010

Section 7452 Representation of Parties 7452.00-00

201506010 201509031

Section 7453 Rules of Practice, Procedure, and Evidence 7453.00-00

201210035 201351021

• Filing of All Documents 7453.05-00
  202417015

• Evidence and its Submission 7453.31-00
  201224030

Section 7503 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, 7503.00-00 or Legal Holiday

201603026 201643022

Section 7507 Exemption of Insolvent Banks From Tax 7507.00-00

201614035 202126022 202137008 202202014

Section 7508 Time for Performing Certain Acts Postponed by Reason of Service in a 7508.00-00 Combat Zone

201535017 201740021 201748009 201826010 202129007

Section 7508A Authority to Postpone Certain Tax-Related Deadlines by Reason of 7508A.00-00 Presidentially Declared Disasters

201723023 201808015 202053013 202053015

Section 7512 Separate Accounting for Certain Collected Taxes, etc. 7512.00-00

201536018

Section 7513 Reproduction of Returns and Other Documents 7513.00-00

201224030

Section 7514 Authority to Prescribe or Modify Seals 7514.00-00

201908020

Section 7518 Tax Incentives Relating to Merchant Marine Capital Construction Costs 7518.00-00

201923005

Section 7519 Required Payments for Entities Electing Not To Have Required Taxable 7519.00-00 Year

• Computation of Required Payment 7519.01-00
  202439002

• Timely Payments 7519.02-00
  201302022

Section 7520 Valuation Tables 7520.00-00

201928003 201930017

• Election In the Case of Charitable Transfers 7520.01-00
  201518007

• Exceptions 7520.02-00
  201928003

Section 7521 Procedure For Taxpayer Interviews 7521.00-00

201552029 201603030

Section 7602 Examination of Books and Witnesses 7602.00-00

201329017 201330036 201330036 201510045 201621012 202013015 202129010 202230008

• Issuance 7602.07-00
• Contents of Summons 7602.07-02 201310030

Section 7603 Service of Summons 7603.00-00

• Method of Delivery 7603.01-00 201310038

Section 7605 Time and Place of Examination 7605.00-00

202346015

• Restrictions on Examination of Taxpayer 7605.01-00 201212017 201504015 201645013 202142010 202346015

Section 7609 Special Procedures for Third-Party Summonses 7609.00-00

• Notice to Person Identified 7609.02-00
  201310030

• Special Exceptions for Certain Summonses 7609.02-02
  202129010

Section 7623 Expenses of Detection and Punishment of Frauds 7623.00-00

201808014

Section 7651 Administration and Collection of Taxes in Possessions 7651.00-00

201319016

Section 7701 Definitions 7701.00-00

201201008 201202011 201202013 201205007 201206007 201206008 201206012 201206013 201208009 201208010 201213007 201213015 201215002 201215003 201216001 201216002 201216003 201216004 201216012 201216014 201216020 201216021 201216024 201219007 201221005 201223009 201223010 201224008 201224009 201224020 201224021 201224022 201226012 201228031 201228032 201229009 201230001 201230010 201230013 201230014 201231005 201231008 201231009 201232010 201232031 201233007 201234013 201234015 201236016 201236019 201236020 201236021 201236024 201238001 201238002 201238003 201240009 201241003 201243005 201244011 201245003 201246003 201246006 201246014 201246015 201246016 201246026 201247002 201247003 201247006 201249008 201250016 201251011 201301005 201301006 201302012 201308012 201308013 201308014 201310013 201311008 201311013 201312001 201312002 201312003 201312004 201312005 201312006 201312007 201312008 201312009 201312010 201312011 201312012 201312013 201312014 201312015 201313004 201313005 201313006 201313007 201313008 201313009 201313010 201313011 201314010 201314015 201314039 201320016 201321001 201321004 201321013 201321014 201321015 201322021 201322022 201322037 201322038 201330009 201330013 201330014 201330028 201330029 201618001 201618002 201632016 201634009 201634021 201701015 201701016 201731011 201749001 201749009 201749010 202001007 202021011 202021012 202021013 202021014 202021015 202039005 202039006 202039007 202039008 202039009 202039010 202039011 202039012 202039013 202039015 202039016 202039017 201308012 201308013 201308014 201330009 201330013 201330014 201330028 201330029 201331001 201334011 201334012 201334013 201334014 201334015 201334016 201334017 201334018 201334019 201334020 201334021 201334022 201334023 201334024 201334025 201334026 201334027 201334028 201334029 201335003 201335004 201336001 201336005 201338030 201338032 201338033 201338037 201341025 201342002 201345022 201347007 201347008 201348002 201348003 201348004 201349001 201352004 201403009 201403013 201410015 201410016 201410028 201411003 201411010 201414008 201414012 201417004 201417008 201418012 201419002 201419003 201420014 201421001 201422001 201422009 201422010 201422013 201423007 201423016 201424012 201424018 201426003 201429013 201429014 201431007 201434006 201434015 201434025 201437002 201437008 201438017 201440001 201440002 201440005 201442008 201442009 201442011 201442012 201442022 201442023 201442024 201442025 201442026 201442027 201442028 201442029 201442039 201442040 201443005 201443007 201443008 201443010 201443011 201443012 201444026 201444027 201444028 201444029 201444030 201444031 201444032 201444038 201446012 201446014 201447017 201448006 201448015 201450007 201450008 201452001 201452003 201452005 201452006 201452007 201452008 201452009 201452010 201452011 201452012 201501001 201501002 201501003 201501004 201501008 201501009 201504001 201505004 201505005 201507009 201507010 201507012 201510028 201515015 201515022 201516004 201516005 201516006 201516018 201516024 201516032 201516033 201516034 201516040 201516048 201516057 201516058 201516059 201516060 201517002 201518001 201519006 201522003 201523002 201524007 201524014 201524015 201524022 201527020 201527021 201527022 201527023 201527024 201527025 201527026 201527027 201527028 201527029 201527030 201527031 201527033 201527034 201527035 201527041 201528011 201528015 201528021 201528022 201528023 201529005 201529007 201532003 201533007 201533008 201533009 201534002 201534003 201534004 201535010 201535015 201537008 201538001 201538014 201538020 201539002 201539004 201539009 201539010 201539011 201539012 201539013 201539014 201539015 201539016 201539017 201539022 201539023 201539026 201539027 201539031 201541002 201541004 201543010 201544022 201546002 201546005 201549005 201549006 201549007 201549008 201549009 201549011 201549012 201549014 201549015 201549016 201549018 201549021 201550026 201550027 201550030 201602002 201603022 201605001 201606009 201606010 201606011 201607002 201607006 201607007 201607008 201607009 201607010 201607011 201607012 201607013 201607014 201607015 201607016 201607018 201607020 201607021 201608003

201608004 201610008 201610009 201611012 201611013 201611018 201614013 201614014 201614018 201614024 201620005 201621001 201621002 201621003 201621004 201621005 201622004 201622008 201622016 201622017 201622018 201622020 201623004 201623008 201624006 201624010 201626006 201628001 201628012 201633016 201633018 201633019 201633024 201633030 201633031 201634009 201634021 201636012 201637004 201638019 201639005 201639006 201639013 201641004 201641016 201642009 201642010 201643001 201643010 201643011 201643012 201643013 201649007 201649008 201649011 201651009 201652011 201652013 201702010 201702011 201702012 201702013 201706007 201709002 201711004 201711005 201714004 201714005 201714006 201716011 201716023 201719002 201719003 201722015 201722018 201724009 201724010 201724016 201728005 201728006 201728007 201728008 201728009 201728010 201728011 201728012 201728013 201733002 201734007 201735012 201736006 201736012 201736013 201738010 201740010 201740011 201742004 201742018 201742019 201744001 201744002 201744012 201745006 201746001 201746002 201746003 201746004 201746005 201746006 201746007 201746008 201746009 201746010 201746011 201746012 201746013 201746014 201746015 201746016 201746017 201751008 201752004 201752005 201801003 201801010 201802005 201804003 201804004 201807009 201808004 201808006 201808007 201808010 201811004 201812003 201812007 201814003 201814007 201815007 201815009 201815010 201815011 201815015 201817009 201817010 201817011 201820003 201820004 201820005 201820006 201820011 201821006 201821009 201822001 201824008 201824009 201825005 201825008 201825009 201825010 201825011 201825022 201826002 201827004 201830002 201831002 201833002 201833003 201833004 201833005 201833006 201834001 201834003 201834005 201837010 201840008 201845022 201845023 201845027 201847004 201847005 201847006 201847007 201849001 201849002 201849003 201849004 201849010 201849011 201852009 201852010 201902026 201903008 201903009 201903010 201906004 201908001 201908002 201908010 201908011 201910008 201910009 201917001 201918005 201918010 201919004 201923011 201923012 201923013 201923017 201923018 201923021 201926004 201926006 201926007 201927011 201928008 201928011 201930010 201930014 201930021 201934003 201934007 201936006 201937001 201937007 201937008 201940005 201941002 201942007 201943003 201944005 201949011 201952002 201952007 201952008 202002002 202002003 202003003 202004005 202004006 202004007 202005005 202005006 202005007 202005008 202005009 202006009 202007006 202007007 202007008 202009004 202009005 202009006 202009007 202009008 202009009 202009010 202012007 202015001 202016007 202016008 202017019 202019012 202019019 202019020 202019024 202020013 202020014 202020018 202024012 202036002 202037002 202037003 202038004 202038005 202038006 202038007 202038008 202046003 202048002 202050005 202050006 202050007 202050008 202052001 202052007 202052008 202053001 202053003 202102001 202102005 202109006 202110013 202111010 202113004 202113005 202113006 202114007 202114008 202114009 202117007 202122008 202127001 202130003 202130010 202130011 202131001 202131002 202131003 202131006 202132001 202132007 202133004 202135006 202137004 202140006 202144001 202144013 202145001 202145002 202145003 202145004 202145005 202145006 202145007 202145008 202145009 202145010 202145011 202145012 202145013 202147008 202152004 202152008 202152014 202201001 202201003 202201013 202202001 202202015 202204006 202208009 202208010 202208013 202209004 202210003 202210006 202214009 202219003 202220007 202225003 202226004 202229024 202229027 202230004 202232006 202232007 202232008 202232009 202232010 202232011 202236003 202245001 202245002 202246002 202246003 202247001 202249002 202249008 202250001 202250005 202252001 202304002 202305006 202305007 202305008 202313003 202314002 202314005 202314011 202315006 202317004 202317009 202318002 202319007 202323003 202324002 202326003 202326004 202326006 202326007 202326013 202326014 202327001 202328002 202330001 202332005 202332006 202334001 202336014 202341001 202343004 202344003 202345002 202347007 202350004 202408005 202408007 202409004 202409005 202409006 202411006 202413007 202413008 202416003 202416008 202416009 202417003 202417004

202417005 202418005 202420026 202421001 202422007 202422009 202423003 202423004 202424007 202424008 202424009 202424010 202425002 202425003 202425006 202425007 202425008 202426008 202427003 202429005 202429007 202430001 202430004 202431005 202431006 202431007 202431008 202431009 202431010 202432011 202432018 202433007 202434007 202435015 202436003 202438013 202439010 202440010 202440011 202443005 202443006 202449003 202451001 202451006 202452001 202452002 202452003 202504008 202504009 202504010 202505003 202505010 202505012 202505019 202506002 202507001 202507002 202507007 202508003 202509008 202509009 202510010 202511003 202512002 202515003 202516001 202517006 202517007 202517008 202518010 202518013 202519008 202521015 202525004 202525005 202525006 202525010 202525011 202526005 202528004 202528005 202528009 202533003 202533004 202533006 202534001 202535008 202536017 202539001 202539005 202540005 202540008 202547001 202548007 202548008 202548009 202548013 202548014 202548017 202549003 202549008 202550001 202550018 202551001 202551018 202551019 202551021 202551027 202552003 202552007 202552011 202552021 202601006 202601008 202607007 202607010 202607014 202607015 202607016 202607017 202607021 202609003 202609007 202609009 202609012 202609014 202610016 202611003 202611005 202611007 202612002 202612007

• Associations v. Corporations 7701.01-00
  201208020 201328003 201441014 201441015 201446019 201514003 201527039 201545006 201545007 201545008 201545009 201545011 201545020 202031002 202418002 202434005 202447005 202448004 202505019 202528004 202531006 202607007 202612002

• Partnerships v. Associations 7701.02-00
  201221015 201312033 201338041 201441015 201614011 201614012 201743003 201744017 201745005 201837013 201910019 201922004 201922005 201922006 201922007 201922008 201922009 201922010 201922011 201922012 201922013 201922014 201922015 201922016 201922017 201922018 201922019 201922020 201926006 201926007 201936008 201943005 201944007 202019012 202036002 202209004 202236003 202343034 202343035 202343036 202422007 202422009 202551009 202551010 202551011 202551012 202551013 202551014 202551015 202551016

• Joint Ventures 7701.02-02
  201305006 201323015

• Association v. Trust 7701.03-00
  201230014 201240009 201241003 201516024 201523017 201527004 201532023 201620004 201638019 201702013 201739004 201808004 201827002 201830002 201917001 202003003 202044002 202046009 202226004 202510005 202512002 202517008 202524013 202601009

• Investments 7701.03-05
  201613005

• Liquidating Trusts 7701.03-06
  201208036 201230014 201230020 201240009 201241003 201244004 201341001 201417004 201420011 201516024 201620004 201643005 201702013 201830002 201849011 201917001 201927004 201940004 201942009 202003003 202009023 202044002 202226004 202510005 202512002 202517008 202524013 202601009

• Ordinary Trusts 7701.03-08
  201245003 201538006 201538007 201538008

• Business Trusts 7701.03-09
  201337012

• Investment Trusts 7701.03-10
  201226019

• Fixed Investment Trusts 7701.03-11
  201229003 201750009 202347001 202446009 202548016

• Domestic, Foreign Persons 7701.04-00
  201509035 201849010

• Fiduciary v. Agent 7701.05-00
  201302026

• Indian Tribal Government 7701.20-00
  201739011

• Definition of Resident Alien 7701.21-00

• Lawful Permanent Resident (Green Card Test) 7701.21-11
  202501011

• Coordination with Section 877 7701.21-17
  202501011

• Coordination with Income Tax Treaties 7701.21-20
  201247013 202501011

• Treatment of Certain Contracts For Services, etc. 7701.22-00

• Factors: Lease vs. Service Contract 7701.22-01
  201525007

• Motor Vehicle Operating Leases 7701.25-00

• In General 7701.25-01
  202408003

• Terminal Rental Adjustment Clause 7701.25-04
  201304005 201337012 201404007 201727002

• Taxable Mortgage Pools 7701.26-00
  201330008 201330008 201425001 201425010

• Substituted Basis Property 7701.29-00

• Clarification of FMV in the Case of Nonrecourse Indebtedness 7701.29-01
  201507019

• Foreign Estate or Trust 7701.31-00
  201245003 201849010

Section 7702 Life Insurance Contract Defined 7702.00-00

201230009 201443015 201736019 202018003

• Definition 7702.01-00
  201230009

• Cash Value Accumulation Test 7702.02-00
  201230009

Section 7702A Modified Endowment Contracts 7702A.00-00

201443015 201617004 202018003

Section 7702B Treatment of Qualified Long-Term Care Insurance 7702B.00-00

201845020 202235004

• Definition 7702B.02-00 201213016 201930025

Section 7703 Determination of Marital Status 7703.00-00

• Married Individuals Living Apart 7703.02-00 201334041

Section 7704 Certain Publicly Traded Partnerships Treated as Corporations 7704.00-00

201213004 201232020 201233009 201236023 201250014 201313014 201316005 201322024 201330026 201330027 201330026 201330027 201336016 201338035 201340011 201411004 201414004 201417005 201418021 201514003 201523017 201523018 201527039 201541009 201549013 201614004 201636039 201651008 201710019 201722023 201818001 201819001 201822002 201840006 201927007 202005011 202017008 202305003 202339002

• Meaning of 7704.01-00
  201224011 201224012

• Qualifying Income 7704.03-00
  201201002 201206004 201208021 201216022 201217005 201224023 201226018 201227001 201227002 201232008 201232020 201233010 201234005 201236005 201241004 201250003 201301010 201308004 201313014 201313015 201314029 201314038 201315008 201315015 201322024 201324002 201328005 201330023 201330024 201308004 201330023 201330024 201331002 201336006 201336016 201337014 201338001 201338035 201340011 201341011 201346007 201347001 201347015 201349004 201351009 201403004 201403008 201405011 201410017 201411004 201412007 201414002 201414004 201416003 201417005 201418021 201420012 201448019 201451002 201523018 201537007 201537014 201538012 201541008 201541009 201545002 201548013 201549004 201549013 201602004 201608011 201611017 201614004 201619002 201633020 201636025 201636039 201637007 201721007 201722023 201723004 201724024 201728021 201732006 201736020 201751006 201833008 201927007 202005011

• Inadvertent Termination 7704.04-00
  201818001 201819001 201822002

• Transitional Rule for Existing Partnerships 7704.05-00
  201314025

Section 7803 Other Personnel 7803.00-00

201902031

Section 7805 Rules and Regulations 7805.00-00

201517026 201517027 201716001 201716025 201716026 201716029 201716030 201716033 201716036 201716038 201716041 201716042 201717020 201717022 201717024 201717025 201717031 201717032 201717034 201717035 201718030 201718032 201719021 201927012 202022004

• Prospective Application of Changes in Regulations 7805.01-00

• Prospective Application of Rulings 7805.01-01
  201537023 202022004

• Reversals of Regulations or Rulings With Retroactive Effect 7805.03-00
  201413013

• Retroactive Effect of Regulation 7805.04-00

• Retroactive Application of Rulings 7805.04-01
  201216051 201233011 201245017 201927012

• Effect of Private Rulings 7805.05-00
  201927012

Section 7811 Taxpayer Assistance Orders 7811.00-00

• Authority to Issue 7811.01-00 201739012

Section 7852 Other Applicable Rules 7852.00-00

202504017

Section 7871 Indian Tribal Governments Treated As States For Certain Purposes 7871.00-00

201445002

• Charitable Purposes 7871.01-00
  201525014 201551003

• Tax Exempt Bonds 7871.03-00
  201630002 201937016

Section 7872 Treatment of Loans with Below Market Interest Rates 7872.00-00

201426002

• Types of Below Market Loans Subject to Section 7872 7872.05-00 202334009 202335006 202335007 202335008 202335009 202336007 202336008 202336009 202336010 202336011 202336012 202336013

Section 7873 Federal Tax Treatment of Income Derived By Indians >From Exercise of 7873.00-00 Fishing Rights Secured by Treaty, Etc.

202053014

Section 9100 Extension of Time for Making Certain Elections 9100.00-00

201201010 201201011 201201015 201202005 201202015 201202017 201204027 201206007 201206008 201206012 201208011 201208012 201208022 201209004 201210006 201210021 201212002 201212003 201212004 201212005 201212006 201212007 201213008 201213017 201213024 201214002 201214004 201214006 201216012 201216013 201216014 201216015 201216024 201216037 201217003 201217004 201217011 201217012 201217015 201218005 201218007 201218037 201219002 201219004 201219005 201219035 201219036 201219037 201221012 201223005 201223009 201223010 201224002 201224019 201224027 201224028 201225006 201226017 201226038 201227008 201228005 201228019 201228031 201228032 201230006 201230023 201230029 201231002 201231003 201232002 201232006 201232010 201232019 201232028 201233003 201233011 201233013 201234004 201234015 201234016 201234020 201234021 201234032 201235030 201236002 201236017 201236019 201236020 201236021 201237003 201237014 201237015 201238009 201238011 201238012 201238016 201238019 201238020 201238021 201238022 201238023 201238024 201239004 201239012 201240002 201240003 201240004 201240010 201242002 201242005 201242006 201243004 201243005 201243007 201243008 201243010 201243012 201244009 201244011 201245005 201245012 201245013 201245015 201245016 201246002 201246017 201246018 201246020 201246022 201247007 201247024 201248003 201248005 201248014 201248015 201249003 201249008 201250015 201250018 201251001 201251009 201252003 201252004 201252009 201301005 201301006 201301020 201302001 201302002 201302003 201302008 201303004 201303006 201305007 201305008 201306002 201306011 201306020 201307004 201308012 201308013 201308014 201308015 201309002 201310007 201310011 201310012 201310022 201311017 201312018 201312029 201313003 201313013 201313017 201314006 201314007 201314011 201314013 201314016 201314017 201314018 201314030 201314032 201314037 201314039 201315005 201315006 201315011 201315013 201315014 201316001 201316002 201316003 201316009 201316010 201316011 201316014 201317002 201318002 201320004 201320005 201320011 201320016 201320022 201321001 201321002 201321003 201321004 201321005 201321006 201322019 201322031 201322039 201323009 201324008 201324014 201325004 201325008 201326010 201328019 201330009 201330015 201612005 201612009 201612010 201618001 201618005 201618006 201632001 201632003 201632005 201632006 201632007 201632008 201632009 201632011 201632012 201632014 201632017 201632018 201634005 201634006 201634008 201634014 201634018 201646003 201701008 201701017 201749003 202001002 202001003 202001011 202001012 202001017 202021003 202021004 202021010 202021019 202021020 202039004 202039005 202039006 202039007 202039008 202039009 202039010 202039011 202039012 202039013 202039014 202039015 202039016 202039017 202134001 202134005 202134006 202134007 202134009 202134010 202134012 202134014 202134015 201308012 201308013 201308014 201308015 201330009 201330015 201334005 201335005 201336005 201336009 201336017 201336019 201337004 201338002 201338007 201338009 201338013 201338018 201338020 201338021 201338022 201338023 201338032 201338037 201338039 201338042 201340006 201340013 201340014 201341002 201341012 201341019 201341021 201341024 201341025 201341028 201341030 201342006 201342018 201343001 201343002 201344001 201344002 201345001 201345002 201345007 201345008 201345009 201345010 201345011 201345012 201345013 201345014 201345015 201345016 201345017 201345029 201347004 201348002 201348003 201348004 201348008 201349005 201349028 201350002 201350003 201351007 201351010 201352008 201403001 201403009 201404016 201404018 201405010 201405033 201405034 201406002 201406003 201406008 201407001 201410013 201410014 201410019 201410020 201410021 201410022 201410023 201410024 201410025 201410026 201411003 201411009 201411010 201412012 201414003 201414005 201414012 201417003 201417008 201417027 201418002 201418003 201418006 201418009 201418010 201418011 201418026 201419002 201419003 201419004 201420007 201420008 201420009 201421002 201421006 201421007 201421014 201422009 201422010 201422014 201422016 201422022 201422023 201422024 201423005 201423017 201423044 201424012 201424016 201424020 201425004

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202351003 202351004 202351005 202351006 202352007 202352008 202352013 202352014 202401001 202401002 202401014 202401016 202402001 202402004 202402006 202402008 202402009 202403003 202403006 202403008 202403009 202403011 202406003 202406004 202407001 202407002 202407003 202407004 202408005 202409001 202409007 202409008 202409014 202410001 202410003 202410004 202410006 202410007 202410008 202410009 202411007 202411008 202411009 202411010 202411011 202412006 202412007 202412008 202412009 202413007 202414004 202416006 202416007 202416008 202416009 202416010 202416013 202417001 202417003 202417004 202417005 202418004 202418005 202418006 202418007 202418011 202418012 202419010 202419013 202419014 202420007 202420008 202420016 202420017 202420018 202420019 202420020 202420021 202420022 202420023 202420024 202420025 202420026 202420027 202421001 202421002 202421004 202422003 202422005 202422009 202423001 202423003 202423005 202424003 202424005 202424006 202424007 202424008 202424009 202424010 202424012 202424013 202424016 202424019 202425004 202425005 202425006 202425007 202425008 202425012 202426007 202426008 202426009 202426012 202427003 202427004 202427006 202428002 202428004 202428005 202429008 202429012 202430001 202430004 202431005 202431006 202431007 202431008 202431009 202431010 202432002 202432010 202432011 202432017 202432018 202433006 202433007 202434001 202434002 202434003 202434008 202434009 202434010 202435002 202435003 202435004 202435005 202435010 202435011 202435012 202435014 202435015 202436001 202436002 202436003 202436004 202436005 202436006 202436008 202437003 202437004 202437005 202438013 202439001 202439004 202439005 202439007 202439008 202439009 202440001 202440002 202440003 202440008 202441002 202441004 202441005 202441006 202441008 202441009 202442003 202443001 202443005 202443006 202443010 202443014 202444002 202445004 202445007 202445012 202445013 202445014 202447003 202447005 202447006 202447007 202447008 202447009 202447010 202447013 202447015 202448003 202448006 202448010 202448011 202449003 202449004 202449005 202449008 202450001 202450004 202450012 202451001 202451003 202451006 202451008 202451010 202451011 202451012 202451016 202452002 202452003 202452008 202452009 202452010 202501001 202501004 202501007 202502001 202502003 202502004 202503005 202503006 202503007 202503012 202504001 202504002 202504004 202504012 202505003 202505004 202505005 202505006 202505007 202505008 202505009 202505013 202505014 202505015 202505016 202505017 202505019 202506006 202506008 202506010 202507008 202507010 202508003 202508004 202509003 202509004 202509008 202509009 202509011 202510006 202510007 202510008 202510009 202511003 202511004 202511008 202511012 202513002 202513003 202515002 202515003 202515004 202515005 202515008 202515010 202515011 202516001 202516003 202516006 202517001 202517004 202517006 202517007 202517009 202517010 202517012 202517014 202518002 202518003 202518004 202518005 202518006 202518011 202518013 202519007 202519009 202520008 202520009 202520014 202521003 202521005 202521006 202521007 202521011 202521012 202521014 202521021 202522002 202522005 202523001 202523003 202524009 202524010 202524011 202524012 202525001 202525004 202525005 202525006 202525009 202525011 202526002 202526005 202526006 202526011 202527001 202527007 202527008 202527009 202527010 202527011 202528004 202528007 202528008 202528009 202529001 202529003 202529004 202529005 202529006 202529007 202530006 202530008 202531007 202531008 202532001 202532002 202532003 202532009 202533002 202533003 202533004 202533006 202535002 202535006 202535008 202536007 202536008 202536009 202536010 202536011 202536012 202536013 202536014 202536019 202536020 202536027 202536028 202536029 202537001 202538005 202538007 202538008 202538010 202538014 202538015 202538018 202538019 202539001 202539005 202540001 202540002 202540003 202540005 202540006 202547003 202547008 202547009 202547010 202547012 202547013 202548002 202548007 202548008 202548009 202548012 202548013 202548014 202548015 202548017 202548018 202548020 202548021 202548022 202549003 202549007 202549008 202549010 202550001 202550002 202550003 202550010 202550012 202550018 202550019 202550020

202550021 202550022 202551001 202551002 202551019 202551021 202551025 202551027 202551028 202551029 202551030 202551031 202551036 202551037 202552002 202552004 202552007 202552011 202552013 202552015 202552016 202552017 202552018 202552019 202552022 202601006 202601008 202601011 202607003 202607004 202607006 202607007 202607010 202607019 202607020 202609003 202609004 202609005 202609008 202609009 202609010 202609011 202609012 202609014 202610005 202610009 202610012 202610015 202610016 202611001 202611003 202611005 202611007 202611008 202612002 202612003 202612007 202612008

• Section 42; Low-Income Housing Credit 9100.01-00
  201206002 201218006 201243011 201302014 201328002 201338010 201410027 201410031 201410032 201410033 201410034 201411015 201429005 201431001 201433001 201436046 201444013 201501005 201505037 201511019 201516061 201518011 201530005 201535003 201552012 201606016 201606018 201606021 201606022 201606023 201606026 201616007 201724005 201726011 201742020 201813005 201832002 202015016 202033001 202202002 202236002 202244012 202343031 202346007 202350013 202409014 202416013 202431002 202432002 202520008 202525001 202536003 202537003 202538014 202539010 202540006 202540007 202552023 202609015

• Section 59(e) 9100.02-00
  201210011 201236013 202021005 201430012 201652006 201714010 201825017 201841001 201841004 201904007 202326017 202338003 202342010 202344014 202351011 202430005 202432019

• R and D Expenditures 9100.02-03
  201422015 201550016 201652006 201825017 201841001 201841004 202149007 202150006 202150008 202206011 202209008 202233009 202237009 202307002 202319002 202320001 202607018

• ITC Expenditures 9100.02-04
  201505015 201510036 201733011 201745004 202008003 202122003 202224006

• Development Expenditures 9100.02-05
  201240011 201403011

• Exploration Expenditures 9100.02-06
  202224006

• Section 146; Volume Cap 9100.03-00
  201528005 201615008 202008005 202206018 202224001

• Section 168; MACRS 9100.04-00
  201205003 201210011 201230002 201232001 201236010 201236011 201236012 201248004 201303001 201303007 201310014 201312021 201314009 201314033 201316006 201316007 201320013 201320015 201713004 201713005 202001009 202001010 202021005 201332008 201336014 201341020 201344006 201422008 201422015 201425002 201426020 201434017 201435001 201447010 201447018 201448003 201505002 201505029 201505030 201505031 201505032 201505033 201506007 201507014 201507015 201508004 201508005 201508006 201508007 201510027 201510031 201510032 201510033 201510034 201510035 201516021 201519026 201528018 201528030 201535013 201536003 201537005 201537006 201537017 201538003 201541001 201544014 201548005 201548007 201548008 201548009 201550029 201552004 201603019 201606005 201609002 201626013 201638001 201649001 201709007 201714004 201714005 201714006 201717002 201722001 201723007 201736003 201737002 201744005 201747003 201750012 201811006 201811007 201818002 201818004 201818006 201818011 201822007 201831010 201838001 201901004 201904007 201905001 201906001 201920006 201921009 201928008 201929008 201935008 201937013 201944001 201952005 201952006 202004008 202023002 202038003 202052001 202119005 202132004 202143003 202145021 202145022 202145023 202150010 202210013 202215011 202221007 202225003 202226007 202228002 202306004 202309005 202317007 202319006 202322002 202323001 202328007 202328008 202328009 202328010 202328011 202328012 202328013 202328014 202328015 202328016 202328017 202329007 202330008 202337005 202338003 202340004 202340006 202340010 202348008 202348010 202350005 202410010 202419015 202429014 202430005 202432001 202440010 202440011 202445002 202446008 202448005 202449010 202507009 202507011 202509002 202515011 202521006 202521007 202525005 202526008 202528011 202530001 202532011 202533001 202535009 202536004 202537002 202547001 202551001 202607009 202612001

• Section 266; Carrying Charges 9100.05-00
  201319008 201607005 201725015

• Section 338(g); Election Under Section 1.338-1T(c)(1) 9100.06-00
  201206005 201206010 201214018 201246021 201317008 201632019 201338011 201412012 201438018 201503007 201510037 201534007 201611016 201738002 201835003 201850019 201924005 201924014 201951003 202037010 202104006 202104007 202114014 202131008 202131009 202133012 202135004 202210015 202226008 202240004 202309010 202324009 202324010 202332003 202334005 202450010 202510008

• Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 9100.07-00
  201429016 201435002 201437005 201530017 202135002 202135003 202137001 202221005 202224004

• Section 367; Foreign Corporations 9100.08-00
  201725012

• Section 442; Accounting Periods 9100.09-00
  201224024 201305009 201311019 201311020 201312026 201347017 201436044 201438007 201447021 201452004 201524001 201535005 201537013 201552021 201604012 201606007 201606008 201709021 201712012 201726003 201735004 201802010 201802011 201802012 201802013 201819009 201922024 202008004 202008006 202013014 202144025 202314004 202314015 202319011 202320002 202321001 202328020 202424006 202438014 202447014

• Section 446 9100.10-00
  201224016 201224017 201303002 201311012 201318007 201343006 201343007 201343008 201343009 201344003 201451010 201507007 201516026 201528031 201532007 201534006 201550018 201645009 201723010 201726006 201726008 201728019 201736016 201740005 201740016 201815013 201917004 201931002 202214005 202215005 202219014 202231001 202348007 202350007 202350012 202435004 202447010 202519007

• Accounting Methods 9100.10-01
  201221001 201224005 201224016 201224017 201226005 201226007 201226009 201239004 201303002 201311012 201318007 201343006 201343007 201343008 201343009 201344003 201351011 201409004 201423018 201426023 201451010 201507007 201516026 201528031 201532007 201550018 201636038 201645009 201723010 201726006 201726008 201728019 201736016 201750008 201815013 201850013 201917004 201920005 201931002 201933003 201937014 201951002 202009013 202037007 202048009 202143004 202143005 202145015 202150001 202219014 202231001 202236008 202237006 202237007 202237008 202316004 202325003 202329006 202348007 202350007 202403006 202435004 202446011 202447010 202449010 202503014 202538010 202551005

• Section 472; LIFO Election 9100.11-00
  201208033 201232012 201232013 201233005 201317006 201333001 201342009 201405006 201448017 201610014 201801002 201830009 201850017 202014014

• Section 663; Special Rules Applicable to Sections 661 and 662 9100.12-00
  201245008 201348008 202012001 202227003 202332010

• Section 754; Manner of Electing Optional Adjustment to Basis of Partnership 9100.15-00Property
  201201007 201201014 201213006 201213024 201214006 201240008 201250012 201251004 201311016 201314013 201632006 201632007 201632008 201632009 201337010 201341002 201352008 201410014 201410019 201410020 201410021 201410022 201410023 201410024 201410025 201410026 201426012 201433010 201436045 201438008 201440003 201442003 201443011 201448002 201505003 201506001 201506002 201508003 201510024 201514002 201519023 201523007 201525008 201528027 201530004 201532001 201532014 201532019 201532020 201543002 201544007 201544008 201544009 201548012 201603018 201605007 201610002 201620002 201620003 201622010 201624005 201624016 201624020 201626007 201629002 201630013 201630014 201631006 201631008 201631009 201638009 201645001 201645008 201648005 201649003 201649005 201705008 201709005 201709006 201709009 201717014 201717038 201718013 201719006 201719007 201722013 201726002 201726010 201728015 201729015 201736004 201736007 201738007 201744003 201748001 201748002 201750011 201804006 201808013 201815002 201816006 201817018 201818007 201819005 201819010 201823001 201826005 201826007 201826008 201830010 201833007 201839004 201840003 201840005 201841003 201846003 201848014 201851006 201851007 201852013 201902024 201902025 201904010 201904011 201904012 201904013 201909004 201918012 201919007 201919009 201919010 201920010 201924008 201924012 201926003 201927012 201929009 201929016 201933002 201934002 201942010 201943008 201943017 201945023 201947014 201949010 201949018 201950001 201950002 202005014 202007003 202007004 202015014 202016015 202020020 202042011 202045004 202049001 202050011 202108009 202113003 202114003 202120009 202129003 202129004 202130006 202130007 202130008 202130009 202135007 202138006 202143006 202143007 202144016 202144017 202144018 202144019 202144020 202144021 202144022 202144023 202144024 202147007 202150011 202152007 202201004 202211003 202214012 202215001 202215008 202216007 202218008 202218009 202218010 202218011 202218012 202218013 202218014 202218015 202218016 202218017 202218018 202218019 202218020 202218021 202218024 202219004 202219010 202220004 202222002 202243001 202244002 202250002 202252002 202252003 202252004 202252005 202308002 202313001 202314009 202317005 202318015 202318017 202318018 202320003 202322001 202322012 202326001 202326009 202328003 202334015 202336015 202341007 202344009 202347008 202348001 202352014 202409003 202410012 202410013 202410014 202410015 202411008 202411009 202411010 202411011 202416006 202416010 202416011 202418004 202418006 202418009 202432014 202436004 202436005 202438015 202439011 202440001 202441002 202441003 202444002 202445001 202445008 202447007 202447009 202451012 202452008 202452009 202501001 202505004 202505005 202505006 202505007 202505008 202505014 202506006 202509004 202510007 202510009 202511006 202514001 202515004 202516003 202516006 202517015 202521002 202521005 202521012 202521017 202522003 202524010 202525003 202526003 202526006 202529001 202535006 202536005 202536019 202536027 202538009 202538018 202540001 202547008 202547009 202548018 202549007 202550002 202550003 202550019 202550020 202550021 202550022 202551002 202551008 202551025 202551028 202552002 202552004 202601010 202607004 202607019 202607020 202610008 202610009 202610015

• Section 911; Citizens or Residents of the United States Living Abroad 9100.17-00
  201420015 201433009 201507016 201539018 201650006

• Extension of Time For Filing Return 9100.19-00
  201442018 202338006

• Section 1502; Election to File Consolidated Return 9100.20-00
  201249007 201251008 201319005 201323010 201332002 201336007 201338017 201338025 201341008 201347011 201407012 201411016 201507003 201514007 201524008 201527036 201533004 201541006 201542005 201548016 201550033 201601007 201606019 201628019 201631004 201648012 201648014 201702019 201711008 201716007 201717018 201717023 201728002 201730008 201732025 201738006 201744011 201751010 201751012 201802009 201813006 201819008 201825016 201827007 201833009 201839009 201902029 201921011 201929001 201949008 201951004 202008002 202011006 202013008 202018006 202031004 202044004 202045005 202102006 202121005 202122009 202140008 202201008 202219013 202231002 202234001 202237003 202249010 202317019 202318016 202326015 202328001 202330003 202333001 202337008 202343032 202350009 202406004 202427004 202427005 202430005 202436008 202504013 202509013 202537001 202550029 202551036 202610012 202610013

• Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 9100.21-00
  201431011

• Other 9100.22-00
  201202017 201206006 201207003 201208001 201208032 201210009 201210013 201213014 201214019 201216006 201216018 201221003 201223003 201223004 201224003 201224015 201224025 201225002 201226006 201226008 201226010 201226020 201228004 201228007 201228008 201230003 201230004 201230005 201230012 201230018 201232016 201232017 201232025 201233006 201234012 201234023 201235003 201235005 201235007 201236015 201237002 201237004 201237006 201237010 201237011 201238005 201239005 201242001 201242004 201242008 201242010 201244003 201244013 201245009 201246023 201246024 201246025 201247005 201248012 201249004 201249010 201250002 201252006 201301009 201304001 201305002 201305005 201305010 201306001 201307003 201308003 201308006 201308007 201309001 201310018 201310024 201310025 201312019 201312024 201312025 201314019 201314027 201315002 201316008 201322002 201322034 201323008 201323011 201325004 201327001 201327004 201327005 201328028 201329001 201329007 201329008 201329009 201329010 201329011 201329012 201329013 201329014 201330001 201612007 201618007 201632002 201634002 201634020 201701003 201701005 201701010 201749004 202021010 202021017 201308003 201308006 201308007 201330001 201332003 201334010 201335002 201335007 201335010 201335012 201336002 201336004 201336008 201336010 201336011 201336013 201337005 201337006 201337008 201337009 201338014 201338019 201338027 201338036 201338038 201340003 201340006 201340007 201341022 201341023 201342005 201342008 201343011 201343014 201343015 201343017 201344005 201346003 201346008 201347006 201347013 201347018 201349003 201349008 201349009 201351012 201351015 201351016 201352005 201404008 201411008 201411011 201412004 201412009 201413001 201414009 201418013 201418016 201418020 201418033 201418034 201418038 201418040 201418041 201418042 201418043 201421010 201421011 201421012 201421013 201423003 201424001 201424015 201425005 201425006 201426024 201429010 201429020 201431005 201431008 201431009 201431010 201431012 201431013 201431014 201431015 201431016 201433003 201433004 201434001 201434002 201435004 201435012 201436002 201436041 201438004 201438019 201440019 201441007 201441012 201442013 201442016 201443003 201443009 201444015 201444018 201447003 201448001 201451012 201451023 201451026 201451029 201502001 201502002 201502005 201503008 201505028 201506006 201507006 201511012 201515008 201516013 201516052 201519004 201519011 201519020 201521007 201521010 201521011 201523011 201527037 201527038 201528002 201528003 201529001 201530015 201532004 201532005 201532030 201533003 201535001 201535002 201535014 201536001 201536004 201536008 201537009 201539006 201540001 201540002 201542007 201543005 201543007 201543009 201544010 201544011 201544021 201545013 201545014 201546011 201548014 201550028 201552003 201552005 201601003 201601010 201604007 201605014 201610010 201610011 201611001 201611005 201611006 201613013 201614010 201616006 201620009 201622019 201622022 201625006 201625009 201628003 201628017 201629006 201630003 201630004 201631010 201633007 201633013 201634002 201634020 201635003 201636011 201636016 201637002 201637003 201638008 201640003 201640009 201641007 201641012 201642012 201644005 201645003 201645004 201651011 201652014 201652018 201702024 201703010 201708001 201711007 201712011 201714013 201714019 201717015 201717017 201717039 201717040 201721011 201722003 201722024 201726009 201728017 201728018 201730004 201730005 201733003 201734003 201735003 201736001 201736005 201738005 201739005 201739008 201740003 201740014 201744010 201745003 201746018 201746021 201748005 201750005 201751009 201752007 201801006 201801009 201802008 201805011 201806001 201806002 201806003 201806004 201807002 201807003 201807004 201807005 201808011 201809001 201809002 201810002 201817007 201817017 201821007 201824011 201825002 201825006 201825014 201825015 201827001 201832011 201832012 201833001 201836002 201836003 201837003 201839007 201839008 201839013 201842002 201842005 201843001 201848010 201901006 201901007 201902028 201903016 201904009 201904014 201905003 201905004 201906003 201909008 201910003 201910010 201910011 201910012 201910013 201910015

201910016 201910017 201910018 201917005 201918014 201922025 201923024 201928001 201929002 201929018 201930001 201931003 201934005 201935008 201937002 201940001 201940003 201941001 201942004 201942005 201943013 201943016 201944009 201945013 201949017 202002005 202002006 202003002 202005013 202012002 202012006 202016012 202017024 202020012 202023003 202024006 202031005 202042006 202043001 202046008 202050012 202050013 202051007 202053006 202053009 202101003 202101004 202106001 202109004 202116010 202117010 202117011 202118019 202119008 202120012 202126021 202130013 202132008 202135002 202135003 202137002 202138004 202140007 202142007 202142008 202144010 202145019 202147006 202147010 202149008 202152015 202152016 202152017 202203010 202208008 202215013 202219011 202219012 202220005 202228001 202229005 202229006 202229030 202232001 202239010 202239011 202240005 202240006 202240007 202240008 202240009 202240010 202240011 202240012 202242001 202242005 202244006 202246006 202247008 202247009 202248004 202248005 202249007 202249009 202249012 202301002 202301007 202302008 202302009 202302010 202308009 202309011 202309012 202313007 202314001 202314014 202316005 202316007 202317012 202319014 202320004 202320005 202322003 202322016 202324004 202324007 202330004 202332013 202336004 202336005 202336006 202337004 202338005 202340016 202340017 202342006 202342007 202342012 202345009 202347003 202347010 202347012 202349011 202350008 202351008 202352015 202402006 202403007 202403010 202410011 202411002 202414002 202424020 202426014 202427001 202430006 202433003 202435001 202436002 202439013 202441007 202448010 202450011 202502003 202503010 202503013 202505011 202505015 202506009 202509012 202515008 202515009 202516004 202517013 202517016 202518015 202521014 202521016 202523001 202524001 202524008 202524012 202525009 202531011 202547013 202550011 202550013 202550014 202551006 202551035 202552013 202552016 202607008 202609013 202610005

• Section 709; Election to Amortize Organizational Expenses Provided in Sec- 9100.25-00tion 709(b)
  202351010 202521018

• Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe 9100.26-00Tax Year Even Though Not Paid Until Subsequent Year
  201202019 202001013 202001014 202001015 201343002 201636004 201636005 201636006 201636007 201636008 201636009 201636010 201720003 201721003 201803004 202242004 202242007 202332004

• Regulation Section 1.337(d); Loss on Stock of Subsidiary 9100.29-00
  201249005 201250010 201310015 201329001 201329007 201329008 201329009 201329010 201329011 201329012 201329013 201329014 201521008 201606017 201606025

• Section 195; Start-Up Expenditures 9100.30-00
  202113004 202113006 202114007 202114008

• Reg. 301.7701-3 Classification of Certain Business Entities 9100.31-00
  201201008 201202013 201206013 201208009 201208010 201208020 201213007 201213009 201213015 201213017 201215001 201215002 201215003 201216001 201216002 201216003 201216004 201216012 201216014 201216020 201216021 201216024 201217002 201219007 201221005 201223009 201223010 201224008 201224009 201224010 201224020 201224021 201224022 201225001 201226012 201226014 201226017 201228006 201228031 201228032 201229006 201229009 201230001 201230010 201230013 201231005 201231008 201231009 201232010 201232031 201234013 201234015 201236001 201236016 201236019 201236020 201236021 201236024 201238001 201238002 201238003 201243005 201244001 201244011 201246003 201246014 201246015 201246016 201246026 201247002 201247003 201247006 201248005 201249008 201250016 201251011 201301005 201301006 201302012 201308012 201308013 201308014 201310013 201311008 201311013 201311017 201312001 201312002 201312003 201312004 201312005 201312006 201312007 201312008 201312009 201312010 201312011 201312012 201312013 201312014 201312015 201313004 201313005 201313006 201313007 201313008 201313009 201313010 201313011 201314010 201314015 201314030 201314037 201314039 201320016 201321013 201321014 201321015 201322021 201322022 201322037 201322038 201326010 201328021 201330009 201330013 201330014 201330028 201330029 201618001 201618002 201632011 201632012 201632016 201634008 201634009 201701015 201701016 201731011 201749009 201749010 201911003 201911004 202001005 202001006 202001007 202039005 202039006 202039007 202039008 202039009 202039010 202039011 202039012 202039013 202039014 202039015 202039016 202039017 201308012 201308013 201308014 201330009 201330013 201330014 201330028 201330029 201334011 201334012 201334013 201334014 201334015 201334016 201334017 201334018 201334019 201334020 201334021 201334022 201334023 201334024 201334025 201334026 201334027 201334028 201334029 201335003 201335004 201336005 201337011 201338030 201338032 201338033 201338037 201338041 201341007 201341024 201341025 201342002 201345008 201345009 201345010 201345011 201345012 201345013 201345014 201345015 201345016 201345022 201347007 201347008 201348002 201348003 201348004 201350002 201350003 201352004 201403009 201403013 201405001 201406002 201410015 201410016 201410028 201411003 201411010 201414008 201414012 201417008 201418006 201418012 201419002 201419003 201420006 201420014 201422001 201422009 201422010 201422013 201423007 201423016 201424012 201424018 201425004 201426003 201429013 201429014 201431007 201432003 201432010 201434006 201434015 201437002 201437008 201438002 201438017 201440002 201440005 201442002 201442008 201442009 201442010 201442011 201442012 201442022 201442023 201442024 201442025 201442026 201442027 201442028 201442029 201442030 201442031 201442032 201442033 201442034 201442035 201442036 201442039 201442040 201443001 201443005 201443007 201443008 201443010 201443011 201443012 201444026 201444027 201444028 201444029 201444030 201444031 201444032 201444033 201444034 201444035 201444036 201444037 201444038 201446014 201446015 201446016 201446017 201447017 201448006 201448015 201450007 201450008 201452001 201452003 201452005 201452006 201452007 201452008 201452009 201452010 201452011 201452012 201501001 201501002 201501003 201501004 201501008 201501009 201504001 201505004 201505005 201506004 201507005 201507009 201507010 201507012 201510028 201515015 201516004 201516005 201516006 201516018 201516032 201516033 201516040 201516048 201516053 201516057 201516058 201516059 201516060 201517002 201518001 201518006 201519006 201519009 201523002 201524007 201524022 201526001 201526002 201526003 201527020 201527021 201527022 201527023 201527024 201527025 201527026 201527027 201527028 201527029 201527030 201527031 201527033 201527034 201527035 201527041 201528011 201528013 201528015 201528021 201528022 201528023 201529005 201529007 201532003 201532027 201533007 201533008 201533009 201535010 201535015 201537008 201538001 201538014 201539002 201539004 201539009 201539010 201539011 201539012 201539013 201539014 201539015 201539016 201539017 201539022 201539023 201539026 201539027 201541002 201541004 201543010 201544022

201545006 201545007 201545008 201545009 201545011 201545020 201546002 201546005 201549005 201549006 201549007 201549008 201549009 201549011 201549012 201549014 201549015 201549016 201549018 201549021 201550002 201550027 201550030 201552007 201552015 201552016 201552017 201552018 201552019 201552020 201552022 201602002 201603022 201605001 201606009 201606010 201606011 201607002 201607006 201607007 201607008 201607009 201607010 201607011 201607012 201607013 201607014 201607015 201607016 201607018 201607020 201607021 201608003 201608004 201610001 201611004 201611012 201611013 201611018 201614011 201614012 201614013 201614014 201614018 201622004 201622016 201622017 201622018 201622020 201623004 201623008 201624006 201624010 201626006 201628001 201628012 201633016 201633018 201633019 201633024 201633030 201633031 201634008 201634009 201636002 201636024 201637004 201638006 201638007 201639005 201639006 201639013 201641004 201641015 201641016 201642002 201642003 201642009 201642010 201643010 201649007 201649008 201649011 201651001 201651009 201652011 201652013 201702010 201702011 201702012 201706007 201709002 201709010 201711004 201716011 201716023 201719001 201719002 201719003 201720002 201722015 201722018 201724010 201724016 201728005 201728006 201728007 201728008 201728009 201728010 201728011 201728012 201728013 201732015 201735017 201736006 201736012 201736013 201738010 201740004 201740010 201740011 201742004 201742005 201742018 201742019 201744001 201744012 201745006 201746001 201746002 201746003 201746004 201746005 201746006 201746007 201746008 201746009 201746010 201746011 201746012 201746013 201746014 201746015 201746016 201746017 201751008 201752003 201752004 201752005 201801010 201801011 201802005 201804003 201804004 201807009 201808006 201808010 201811004 201812003 201812007 201814003 201814007 201815007 201815009 201815010 201815011 201815015 201817009 201817010 201817011 201820003 201820004 201820005 201820006 201820011 201820017 201821006 201821009 201822001 201824007 201824008 201824009 201825005 201825008 201825009 201825010 201825011 201825022 201826002 201827004 201828001 201828002 201828003 201828004 201828005 201831002 201833002 201833003 201833004 201833005 201833006 201834001 201834003 201837010 201837013 201840008 201845022 201845023 201845027 201847004 201847005 201847006 201847007 201849001 201849002 201849003 201849004 201849005 201850016 201851001 201851002 201852004 201852010 201902026 201903008 201903009 201903010 201904002 201904003 201908001 201908002 201908010 201908011 201910008 201910009 201917003 201918010 201918011 201919004 201920007 201922004 201922005 201922006 201922007 201922008 201922009 201922010 201922011 201922012 201922013 201922014 201922015 201922016 201922017 201922018 201922019 201922020 201923006 201923007 201923008 201923009 201923011 201923012 201923013 201923017 201923018 201923021 201924007 201924010 201925003 201926004 201928008 201928011 201930010 201930014 201930021 201934003 201934007 201936006 201937001 201937007 201937008 201937012 201937015 201938008 201940005 201941002 201942007 201943003 201944005 201946012 201947015 201949011 201952007 201952008 202002002 202002003 202004005 202004006 202004007 202005005 202005006 202005007 202005008 202005009 202005015 202006009 202007006 202007007 202007008 202009004 202009005 202009006 202009007 202009008 202009009 202009010 202012007 202013009 202015001 202016007 202016008 202016009 202017019 202019012 202019019 202019020 202019021 202019024 202020013 202020014 202024012 202037002 202037003 202038004 202038005 202038006 202038007 202038008 202042009 202046003 202046005 202048002 202048006 202048007 202048008 202051010 202052001 202052007 202052008 202053003 202102001 202102005 202109006 202110013 202111010 202113005 202114009 202114015 202116009 202117007 202120011 202122008 202123001 202127001 202128005 202130002 202130003 202130004 202130010 202130011 202131001 202131002 202131003 202131006 202131007 202132001 202132007 202133001 202133004 202135005 202135006 202136001 202137004 202138005 202139002 202139003 202140006 202141003 202144001 202144008 202144009 202144013 202145001 202145002 202145003 202145004 202145005 202145006

202145007 202145008 202145009 202145010 202145011 202145012 202145013 202145016 202145023 202146007 202147008 202152004 202152008 202152014 202201001 202201002 202201003 202201013 202202001 202202015 202204006 202207003 202208009 202208010 202208013 202209007 202210003 202210006 202214003 202219003 202220007 202220008 202221004 202225003 202226001 202229024 202229027 202230004 202232006 202232007 202232008 202232009 202232010 202232011 202236001 202236003 202236005 202236006 202238003 202238004 202238005 202240014 202245001 202245002 202246002 202246003 202247003 202248007 202249002 202249008 202250001 202250005 202251007 202252001 202302003 202302005 202302006 202304002 202305006 202305007 202305008 202306001 202306002 202306004 202308008 202310006 202314002 202314005 202314011 202315006 202317004 202317009 202317012 202318002 202318005 202319007 202323003 202324002 202326002 202326004 202326006 202326007 202326013 202326014 202327001 202327006 202327007 202327008 202327009 202327010 202327011 202327012 202328002 202330001 202332006 202334001 202334003 202334004 202334010 202336014 202340010 202343004 202344003 202345002 202345003 202345004 202346003 202347007 202350004 202352001 202352002 202352003 202352004 202401006 202401007 202401008 202401009 202401010 202401012 202401013 202403005 202404002 202407001 202408004 202408005 202408007 202409004 202409005 202409006 202411003 202411004 202411005 202411006 202413007 202416003 202416008 202416009 202417003 202417004 202417005 202418002 202420026 202421001 202422007 202422008 202422009 202423003 202423004 202424007 202424008 202424009 202424010 202425002 202425003 202425006 202425007 202425008 202426008 202427003 202429005 202429007 202429008 202430001 202430004 202431005 202431006 202431007 202431008 202431009 202431010 202432011 202432018 202433007 202434005 202434007 202435012 202436003 202438013 202439003 202440010 202440011 202443005 202443006 202447005 202448004 202449003 202451001 202451006 202452001 202452002 202452003 202503001 202503003 202503008 202504008 202504009 202504010 202505003 202505010 202505012 202505019 202506002 202507001 202507002 202507004 202507007 202509006 202509008 202509009 202510010 202515003 202516001 202517006 202517007 202518001 202518010 202518013 202519008 202525004 202525005 202525006 202525010 202525011 202526005 202528004 202528005 202528009 202531006 202532010 202533003 202533004 202533006 202534001 202535008 202536017 202536018 202536028 202539001 202539005 202540005 202540008 202547001 202548007 202548008 202548009 202548013 202548014 202548017 202549003 202549008 202550001 202550018 202551001 202551018 202551019 202551021 202551027 202552003 202552007 202552011 202552019 202552021 202601006 202601008 202607007 202607010 202607013 202607014 202607015 202607016 202607017 202607021 202609003 202609007 202609012 202609014 202610016 202611003 202611005 202611007 202612002 202612007

Section 9102 Administrative Procedure Act 9102.00-00

• Revenue Procedures 9102.01-00 201351023

Section 9103 Attorneys 9103.00-00

• Authority 9103.01-00
  201736021

• Practice 9103.02-00
  201329015 201330035 201330035

Section 9114 Tax Conventions (See Also 894.01-00 through 894.12-00) 9114.00-00

• U.S. Model Income Tax Treaty 9114.01-00

• Royalties 9114.01-12
  201519003

• U.S. Income Tax Treaties 9114.03-00

• Canada 9114.03-06
  201210009 201210013 201213014 201219002 201219004 201224015 201226010 201230012 201232025 201237002 201237004 201237011 201238005 201239005 201242004 201244013 201307003 201308003 201308006 201309001 201314019 201314027 201330025 201308003 201308006 201330025 201334010 201335010 201336009 201336010 201336011 201337005 201337006 201337008 201337009 201338014 201338027 201338036 201338038 201340007 201343014 201343017 201346008

• China 9114.03-07
  201438020

• Cyprus 9114.03-08
  201343019

• Italy 9114.03-20
  201212008

• United Kingdom 9114.03-42
  201231010

• Israel 9114.03-44
  201247013

Section 9115 (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) 9115.00-00

201315022

• Chapter XII (Family Farmer) 9115.11-00
• Property of Estate (Section 1207) 9115.11-07 201411026

Section 9200 Tax Shelter (Use This Category Only When No Other Category Is Appro- 9200.00-00 priate)

201347013 202412005

Section 9832 Definitions for Chapter 100 9832.00-00

201618010 201610021 201616008

Section 9999 Miscellaneous Issues 9999.00-00

201213025 201310032 201319019 201333009 201421021 201432018 201504016 201637014 201637015 201750003 202241006 202249005 202319015 202433010 202433011 202444008 202452013 202503003 202504016 202534002

• Issues Related to Statutes Other Than Contained in Internal Revenue Code 9999.92-00
  201320020 201614032

• Freedom of Information Act 9999.92-01
  201515028 201621011 201631011

• Privacy Act 9999.92-02
  201742023

• Constitutional Issues Not Related to Code Sections 9999.94-00

• Tax Protest Cases 9999.94-02
  201909010

• Substance v. Form Issues Not Contained in Present List 9999.97-00
  201311023 201501012

• Not Able to Identify Under Present List 9999.98-00
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