# The index is arranged by Code section with various > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A46369f48c5d6e6c4 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text Publication 1078 Issue: 08/14/2026 Section 6110 Index Written Determinations Requested After November 1, 1976 The index is arranged by Code section with various identifying subheadings. Each ruling, technical advice 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 advice memorandum, or Chief Counsel advice itself and is to be used when requesting copies of individual rulings, technical advice memoranda, or Chief Counsel advice. 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 Treasury Internal 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 1 Section 1 Tax Imposed 1.00-00 • Joint Returns and Surviving Spouses 201830012 1.02-00 • Unearned Income of Minor Children 201729001 1.10-00 • Maximum Capital Gains Rate 201515001 1.11-00 Definitions and Special Rules 2.00-00 • Certain Married Individuals Living Apart 201334041 2.03-00 Credit for Adoption Expenses 201413009 23.00-00 • Qualified Adoption Expenses - In General 23.01-00 • Domestic Re-Adoption After Final Foreign Adoption 201509037 23.01-03 Section 25 Interest on Certain Home Mortgages (Credit for) 201931001 202140013 25.00-00 Section 25A Hope and Lifetime Learning Credits 201509030 Section 32 (Former Section 43 Redesignated Section 32) Earned Income Credit 201931008 32.00-00 Section 34 Certain Users of Gasoline and Special Fuels 201203015 34.00-00 Section 38 General Business Credit 201310001 201548006 201640010 202530006 38.00-00 Section 39 Carryback and Carryforward of Unused Credits 201548006 39.00-00 Section 40 Alcohol Used as Fuel 201203015 40.00-00 Section 41 Credit for Increasing Research Activities 201423023 201650012 201718011 202327015 202416013 41.00-00 Section 42 Low-Income Housing Credit 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 42.00-00 • Qualified Basis 201515007 42.03-00 • Responsibilities of Housing Credit Agencies 42.13-00 • Qualified Allocation Plan 201527017 42.13-01 • Secretary's Authority to Provide Regulations 42.14-00 Section 2 Section 23 25A.00-00 1 • Correction of Administrative Errors and Omissions 201237013 201342003 42.14-01 Section 43 Enhanced Oil Recovery Credit 202203005 43.00-00 Section 45 Electricity Produced from Certain Renewable Sources 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 45.00-00 Section 45B FICA Tax Credit on Employee Tips 201347020 45B.00-00 Section 45C (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 201802003 45C.00-00 • Clinical Testing 201524021 45C.03-00 • Coordination with Section 41 Credit 45C.04-00 • Expenses in Base Period Research Expenses 201740018 45C.04-02 Section 47 Section 48 Section 50 • Limitation In Case of Certain Regulated Companies 46.06-00 R • Special Rule for Ratable Flow-Through 201318004 201318005 201318006 46.06-02 R Rehabilitation Credit 201228019 201234020 201412005 201450006 201641022 201725001 201907003 201924011 202122007 202452010 202614027 47.00-00 • General Rule; Percentages 201228015 201228016 201418035 47.01-00 Energy Credit; Reforestation Credit 201208035 201308005 201326008 201326009 201308005 201426013 201444025 201450013 201523014 201524024 201550023 201550024 201611011 201949002 202619016 48.00-00 • Energy Credit 202511004 202530006 48.01-00 Special Rules for Computing Investment Credit 201310001 201412005 201426013 201507020 201550023 201550024 201640010 201641022 201725001 201949002 202122007 202247006 202452010 50.00-00 • Recapture on Disposition 50.01-00 • Early Disposition 201507020 50.01-01 • Prior Rules Applicable 201505038 50.04-00 2 Section 51 (Was Formerly Section 44B) Targeted Jobs Credit 202205024 51.00-00 Section 52 Special Rules 202430007 52.00-00 Section 53 Credit for Prior Year Minimum Tax Liability 201246034 201638029 202209012 53.00-00 Section 56 Adjustments In Computing Alternative Minimum Taxable Income 201226021 201444040 56.00-00 • Adjustment Based on Energy Preferences 56.54-00 • Intangible Drilling Cost Preference 201710023 201722028 56.54-04 Items of Tax Preference 57.00-00 • Intangible Drilling Costs 201235010 57.03-00 Other Definitions and Special Rules 201324008 201422016 201422022 201422023 201422024 201430012 202342010 202344014 202351011 202432019 59.00-00 • Optional 10-year Writeoff of Certain Tax Preferences 59.05-00 • Elections 202143009 202224006 59.05-04 • Research and Experimental Expenditures 201236013 202143009 59.05-08 Section 57 Section 59 Section 59A Environmental Tax 202109001 59A.00-00 Section 61 Gross Income v. Not Gross Income 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 202625004 202632007 61.00-00 • Return of Capital v. Income 201444001 202527006 61.02-00 • Taxes Paid by Another 202318001 61.04-00 • Bargain Purchase 201636036 201636037 61.05-00 • Dividend 201636036 201636037 61.05-04 • General Exclusions From Gross Income 202409009 202409010 202409011 202409012 202409013 61.08-00 3 • Compensation for Services 202035011 61.09-00 • Paid Other Than Cash 202035011 61.09-07 • Discharge of Indebtedness 201525010 61.09-18 • Refunds and Reimbursements 201401001 201617002 202132009 61.13-00 • Moving Expenses 201617002 61.13-06 • Rents and Royalties 61.16-00 • Lease v. Sale 201351022 61.16-03 • Improvements by Lessee 201436048 61.16-09 • Discharge of Indebtedness 201228023 201310031 201321019 201743011 202017023 202203009 202515007 61.22-00 • Damages, Court Awards, Settlements 201203013 201208030 201306018 61.28-00 • Return of Capital--Basis 201208030 61.28-03 • Assignments 201552001 61.30-00 • Anticipatory Assignment of Income 201232024 201551006 61.30-03 • Indians 61.32-00 • Income Directly Derived From Land 201710026 61.32-01 • Governmental Benefits and Subsidies 201429022 201527018 201743010 201815005 201816004 61.40-00 • Recovery of Items Previously Deducted--Tax Benefit 201625019 61.44-00 • Fringe Benefits 201350032 61.53-00 Adjusted Gross Income Defined 62.00-00 • Trade and Business Deductions of Employees 62.02-00 • Reimbursements 201219021 62.02-02 Section 63 Taxable Income Defined 201309013 63.00-00 Section 67 2-Percent Floor on Miscellaneous Itemized Deductions 202125009 67.00-00 Section 71 Alimony--Separate Maintenance Payments 201206005 201531013 201648001 202426011 71.00-00 Section 62 4 Section 72 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross 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 202625002 202625003 202630002 72.00-00 • Exclusion Ratio 201519001 72.01-00 • Investment in Contract 201515001 201519001 72.02-00 • Employee Contributions 201519001 72.05-00 • Amounts Not Receivable as Annuities 201519001 201617004 72.07-00 • Loans As Distributions 72.16-00 • Exception For Certain Loans 201736022 72.16-01 • Required Distributions Where Holder Dies 201302015 201302016 201330016 201330016 201532026 201617004 72.19-00 • Exceptions 201302015 201302016 201532026 72.19-01 • Tax on Early Distributions from Qualified Retirement Plans 201417025 201527042 72.20-00 • Substantially Equal Payments 201235029 201434030 72.20-04 • Treatment of Modified Endowment Contracts 201617004 72.22-00 Section 78 Dividends Received From Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit 201320014 78.00-00 Section 79 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 201350032 201542003 79.00-00 Section 83 Property Transferred in Connection With Performance of Services 201348012 201528001 202035011 202042010 202506003 202612005 83.00-00 • Election to Include in Gross Income in Year of Transfer 201438006 201606015 83.02-00 • Time for Making Election 201405008 83.02-03 • Revocability of Election 201322007 201441006 201625007 201625008 201625010 201644015 201644016 201644017 202127038 202149009 202402007 202403012 83.02-04 5 Section 101 Section 103 Section 104 Section 105 Section 106 • Special Rules 83.03-00 • Substantial Risk of Forfeiture 201947010 83.03-01 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 201217017 201235006 201443015 201736019 202018003 202417006 202417018 202625002 202625003 101.00-00 • Life Insurance Proceeds Payable by Reason of Death 202417006 202417018 101.01-00 • Contracts Before 1985 202417018 101.01-01 • Transfer for Consideration 201308019 201308019 201332001 201423009 201426005 202126003 202417006 101.01-02 • Flexible Premium Contracts Before 1985 201617004 101.05-00 • Public Safety Officer Killed in Line of Duty 202512001 101.08-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 201213010 201537022 201735020 202139008 202617001 103.00-00 • State and Local 201830006 103.02-00 • Political Subdivisions 201334038 201445002 201816007 103.02-01 • On Behalf Of 201442037 201702009 202105007 103.02-02 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 201210012 201313018 201317007 201342007 201415011 201702008 201702015 201703013 201719025 201819004 201845020 201950004 202035001 202050009 202111009 202235004 104.00-00 • Health and Accident Insurance 201313018 201342007 201544019 104.01-00 • Workmen's Compensation 201211003 201315001 201318001 201340005 201343013 201347012 201352006 201441004 201521009 201606020 201637006 201643003 201819004 202035001 202111009 202512001 104.02-00 • Damages 201248019 201311006 201327002 201328022 201346010 201702008 201702015 202050009 104.03-00 Accident and Health Plans (Excluded v. Not Excluded) 201410030 201413006 201527040 201547006 201601012 201611003 201622031 201639001 201703013 201719025 201805002 202023001 202317020 202323006 202326003 202434006 105.00-00 • Expended for Medical Care 201410030 105.02-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 201245010 201345020 201410030 201413004 201413006 201527040 201528004 201547006 201601012 201611003 201622031 201639001 201703013 201719025 201805002 202023001 202326003 202434006 106.00-00 6 Section 108 Section 111 • Contributions by Employees 201640015 106.01-00 Income From Discharge of Indebtedness 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 202630008 108.00-00 • Exclusion From Gross Income 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 202630008 108.01-00 • Title 11 Case 201510025 108.01-01 • Insolvent Taxpayer 201718023 108.01-02 • Reduction of Tax Attributes 201316009 201316010 201338007 201420007 201420008 201420009 201432009 201447011 201451006 202048001 202119004 202609008 108.02-00 • Election to Reduce Basis of Depreciable Property First 201212002 201212003 201212004 201212005 201212006 201212007 201316009 201316010 201338007 201420007 201420008 201420009 201432009 201447011 201451006 201528003 201637008 201637009 201750015 202048001 202205022 202205023 202609008 202630008 108.02-01 • Meaning of Terms and Special Rules 201510025 108.03-00 • General Rules for Discharges of Indebtedness 201250022 108.04-00 • Debt Acquisition By Related Person 202139001 108.04-01 • Indebtedness Contributed to Capital 202112003 108.04-03 • Student Loans 201815016 108.05-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 201530022 201545026 201625019 201702029 201825012 201927001 111.00-00 • Did Not Reduce Income Tax 201423020 202527006 111.01-00 • Tax Refunds 201423020 111.06-00 7 Section 115 Section 117 Section 118 Income of States, Municipalities, etc. 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 115.00-00 • Indirect Burden on the State 201607025 115.01-00 • Essential Governmental Function 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 115.03-00 • Income Accruing to the State 201606004 201635004 201742002 201930004 202050003 202334002 202337009 202403004 202405002 202552001 115.06-00 • Accruing Timely 202624002 115.06-01 • Accruing to the State v. Accruing to Nongovernmental Persons 201606004 201742002 202019026 115.06-02 • Filing Requirements 201550026 201551001 201551002 201735001 201736015 201844001 202046009 115.07-00 Qualified Scholarships 201302023 117.00-00 • Scholarship or Fellowship Grant 201302023 117.02-00 • Limitation 201705001 117.05-00 • Other Services 201328020 117.05-02 • Required As Condition 201328020 117.05-03 • Reporting and Withholding Requirements 201705001 117.05-06 • Qualified Tuition Reduction 201516030 117.06-00 • Discrimination in Favor of Highly Compensated Employees 201516030 117.06-05 Contributions to the Capital of a Corporation 201221002 201532029 118.00-00 • Contributions by Shareholders 202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013 118.01-00 8 • Nonshareholder Contributions 201813016 118.01-02 • Contributions in Aid of Construction 201813016 118.02-00 • Contributions v. Sale of Services 202625004 118.03-00 Section 119 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 201903017 119.00-00 Section 121 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 201221004 201428008 201944006 121.00-00 • General Requirements 201628002 121.01-00 Section 125 Cafeteria Plans 201413005 201413006 202317020 202323006 125.00-00 Section 127 Educational Assistance Programs 202434006 127.00-00 Section 129 Dependent Care Assistance Programs 202317020 129.00-00 Section 130 Certain Personal Injury Liability Assignments 201435006 202127039 202416001 202416002 202436007 202618005 202620001 202621001 202621002 130.00-00 • Qualified Funding Asset 201348006 201431002 202127039 202416001 202416002 202436007 202618005 202620001 202621001 202621002 130.01-00 • Qualified Assignment 201435006 202127039 202416001 202416002 202436007 202618005 202620001 202621001 202621002 130.02-00 Certain Foster Care Payments 131.00-00 • Difficulty of Care Payments 201623003 201624012 202243009 202536026 202610003 131.02-00 Certain Fringe Benefits 201302039 201810007 132.00-00 • Working Condition Fringe 201201003 132.03-00 • De Minimis Fringe 201350037 201903017 132.04-00 • In General 201219021 132.04-01 • Certain Eating Facilities 201903017 132.04-02 • Transit Passes / Van Pools 201532016 201949019 132.10-00 Energy Conservation Subsidies Provided by Public Utilities 201607004 136.00-00 Section 131 Section 132 Section 136 9 Section 141 Private Activity Bond; Qualified Bond 201213010 201216009 201228029 201346002 201412011 201630011 201641002 201726007 201739002 202144007 202205016 202205017 202229002 202506001 141.00-00 • Private Business Tests 201346002 201727003 202205016 202205017 141.01-00 • Business Use Test 201435013 201830006 141.01-01 • Security or Payment Test 201346002 201519015 201830006 202144007 141.01-02 • Output Facilities 201507002 201830006 202617001 141.01-04 • Private Loan Financing Test 201246007 201246032 141.02-00 • Nongovernmental Output Property Acquired 202046004 141.03-00 • Qualified Bond 201847001 141.05-00 • Management Contracts 201228029 201338026 201338031 201412011 201622003 202229002 202506001 141.07-00 • Safe Harbor 201338026 141.07-01 Exempt Facility Bond 201232006 142.00-00 • Special Rules 142.02-00 • Governmentally Owned 201918008 142.02-01 • Airports, Docks and Wharves, and Mass Commuting 201847001 142.03-00 • Qualified Residential Rental Project 201232006 201606018 201606026 201910020 142.04-00 • 20/50 Test 201232006 142.04-01 • 40/60 Test 201232006 142.04-02 • Furnishing Water 201507002 142.05-00 Section 143 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 201723017 143.00-00 Section 144 Qualified Small Issue Bond; Qualified Student Loan Bond; Qualified Redevelopment Bond 202235010 144.00-00 • Small Issue Bond Defined 144.01-00 • Restrictions on Certain Facilities 202435006 144.01-06 • Student Loan Bonds; Defined 201447023 144.02-00 Section 142 10 Section 146 Section 147 Section 148 Section 149 Section 150 Section 152 Section 162 Volume Cap 201528005 201615008 202008005 146.00-00 • Carryforward of Allocation 201528005 201615008 202008005 202206018 202224001 146.07-00 Other Requirements Applicable to Certain Private Activity Bonds 201430001 147.00-00 • No Sky Boxes, Airplanes, etc. 201847001 147.05-00 • Public Approval Requirement 201430001 147.06-00 Arbitrage 201424002 201435013 201502008 201538013 201723017 201727003 202309014 202326019 202633010 148.00-00 • Higher Yielding Investment 201435013 148.02-00 • Temporary Period Exception 202309014 148.05-00 • Penalty in Lieu of Rebate 201539029 148.09-00 Bonds Must Be Registered To Be Tax Exempt; Other Requirements 149.00-00 • Registration Required Bond 201806007 149.01-00 • Advance Refundings 201811009 201843009 149.03-00 Definitions and Special Rules 201326007 201528035 201726001 201811009 150.00-00 • General Rules 150.01-00 • 501(c)(3) Organization 201748011 150.01-04 • Qualified Scholarship Funding Bond 201528035 201726001 150.04-00 Dependent Defined 201212016 201415011 152.00-00 • Support Test for Children of Divorced Parents 152.08-00 • Release of Exemption 201602009 152.08-02 Trade or Business (Deductible v. Not Deductible) 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 162.00-00 • Trade or Business v. Not a Trade or Business 201528026 162.01-00 • Allocation Between Business and Personal 202045012 162.01-07 11 • Reasonable Expectation of Profit v. No Reasonable Expectation 201543013 162.01-08 • Ordinary and Necessary (See Also Specific Headings Infra This Section) 201528026 162.02-00 • Certain Goods and Services 162.04-00 • Capture Insurance 201219009 201219010 201219011 201224018 201533011 162.04-03 • Certain Business Expenses 162.05-00 • Compromise Settlement of Claims 201825027 202203009 162.05-03 • Campaign, Political, etc., Expenses 201616002 162.05-10 • Compensation 162.07-00 • Payment of Insurance Premiums 201228037 162.07-31 • Cost of Goods Sold 162.15-00 • Cost of Materials 201614037 162.15-02 • Repairs 162.16-00 • Capital Expenditure v. Repair 202318008 162.16-04 • Expenditures Against Public Policy 201308027 201308027 162.21-00 • Fines and Penalties 201308027 201308027 201513003 201528026 201623006 201748008 201825027 202129014 202434011 202439015 162.21-01 • Kickbacks, Rebates, etc. 202003004 162.21-05 • Lobbying and Political Expenditures 162.24-00 • Lobbying Activities 201543013 162.24-12 • Legal Expenses 162.25-00 • Expenses of Another Individual or Entity 201747006 162.25-18 • Related to Trade or Business 202053010 162.27-00 • Gift v. Deductible Expense 201543013 162.29-00 • Stock Reacquisition Expenses 201204010 162.34-00 • Health Insurance Costs of Self Employed Individuals 201912001 162.35-00 • Million Dollar Cap - Executive Employee Compensation 162.36-00 • Covered Employees 201321017 201543003 201725024 162.36-02 12 Section 163 Section 164 • Outside Directors 201733004 162.36-05 Interest 201207009 201224027 201224028 201313013 201316003 201646003 201405005 201442052 201451027 201518009 201721015 202205015 163.00-00 • Installment Purchases 201405005 163.01-00 • Limitation on Investment Interest in General 163.03-00 • Investment Interest 201217003 202618009 163.03-02 • Investment Income and Expenses 201213008 201214004 201217004 201745007 163.03-03 • Personal Interest in General 201306018 163.05-00 • Qualified Residence Interest 201201017 163.06-00 • Acquisition Indebtedness 201201017 201328023 163.06-01 • Home Equity Indebtedness 201201017 163.06-02 • Original Issue Discount 163.07-00 • S Corporations 201405005 163.07-07 • Registration-required Obligations 202039001 201504004 201610015 201614026 202110007 202210018 202210019 202210020 202327003 202327004 163.08-00 • Limitation on Deduction for Certain Interest Paid By Corporation to Related Person 201202021 163.10-00 • Affiliated Group Rules 202141007 163.10-05 • Disqualified Debt Instruments 201336018 201517003 163.13-00 • Repurchase Premium 201707006 163.17-00 Taxes 201202004 201309004 201442020 201452015 201516007 201537015 202007016 164.00-00 • Real Property Taxes 201232018 201310029 164.01-00 • Taxes Assessed Against Local Benefits 201310029 164.09-00 • Other 201531016 164.12-00 13 Section 165 Section 166 Section 167 Deductions For Losses 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 165.00-00 • Limitations on Losses of Individuals - Transaction Entered Into For Profit 201515001 202511015 165.03-00 • Limitations on Losses of Individuals - Casualty and Theft 201213022 201346009 201445009 202511015 165.04-00 • Worthless Securities 201252008 201333012 201524016 201552026 201610004 201650013 201829004 201830005 202140002 202501010 202551026 165.06-00 • Securities In Affiliated Corporations 201314005 201325007 201347002 201829004 202549014 202551026 165.06-02 • Other 201548003 165.06-03 • Disaster Losses 201306017 201542002 202002014 202325007 165.07-00 • Wagering Losses 201539028 202042015 165.08-00 • Other 201552026 165.11-00 • Abandonment Losses 201612003 202302011 165.13-00 Bad Debts 201328031 201515018 201602005 201842006 202224011 166.00-00 • Partially Worthless Debt 201642034 166.03-00 • Worthless Securities 201450011 166.05-00 • Other 201302024 166.06-00 Depreciation 201221002 201317003 202247006 167.00-00 • Property Used in the Trade or Business 201330034 201330034 167.01-00 • Reasonable Allowance 201625011 167.03-00 • Basis 201214007 201249013 167.07-00 • Tangibles 167.13-00 • Buildings 201515007 167.13-05 • Date Property Placed in Service 201205005 201302007 201311003 201326008 201326009 167.19-00 • Public Utility Property 201718017 201722006 202020011 202303003 202617002 167.22-00 14 Section 168 Section 169 • Normalization Rules 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 202617002 167.22-01 • Computer Software 201549024 167.28-00 Modified Accelerated Cost Recovery System 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 202617002 168.00-00 • Recovery Period 201216029 168.18-00 • Classification of Property 201216029 201243003 201244015 201310028 201404001 201509029 201543001 168.20-00 • Assigned 201539024 168.20-01 • Public Utility Property 202017027 202032002 202042005 202046007 202047004 202130005 202131004 202140014 202208005 202519002 168.24-00 • Normalization Rules 201816005 201824005 201824006 202009014 202010002 202017015 202033002 202124003 202150003 202206010 202211004 202227002 202350001 202402003 202426002 202426003 202426004 168.24-01 • Property Used Predominantly Outside the United States 201216008 201510038 168.25-00 • Alternative Depreciation System (ADS) 201316006 201316007 168.29-00 • Outside the United States 201324005 201324006 201943021 168.29-01 • Tax-Exempt Use Property 201436048 201606005 201722001 201737002 202526008 168.29-02 • Redeterminations, Changes in Use 201228036 201450001 168.32-00 • Retirements 201710006 168.35-00 Amortization of Pollution Control Facilities 169.00-00 • Election of Amortization 201217015 169.02-00 15 Section 170 Section 172 Charitable, Etc. Contributions and Gifts 201321012 201437004 201551003 201608012 201641021 201848005 202002011 202027003 202047005 202236010 202601002 202601003 202601014 202613003 170.00-00 • Time of Making Contribution 201730012 201730017 201730018 201730019 170.01-00 • Value of Contribution 201319010 201443019 201443020 170.02-00 • Percentage Limitations 170.07-00 • Educational Organizations 201417018 170.07-02 • Publicly Supported Organizations 201621015 201952009 170.07-06 • Percentage Limitations - Corporations 201226021 170.08-00 • Donees of Charitable Contributions in General 201228026 201239011 201240036 201342011 201711014 170.09-00 • United States, States, Political Subdivisions, Etc. 201228026 201837011 170.09-01 • Religious, Charitable, Etc. Organizations 201438032 170.09-02 • Carryovers 170.10-00 • Individuals 201928014 170.10-01 • Corporations 201226021 170.10-02 • Ordinary Income and Capital Gain Property 201443019 201443020 170.11-00 • Inventory and Other Property 201414014 170.11-03 • Qualified Appreciated Stock 201848005 170.11-05 • Disallowance of Deduction 170.12-00 • Partial Interests in Property 201249002 170.12-03 • Substantiation 201608012 201736023 202302012 170.12-09 • Qualified Conservation Contribution 201212009 201212010 201239008 201334039 202002011 202020002 202141022 170.14-00 • Conservation Purpose 202130014 170.14-03 • Other 201307008 201322046 201403016 201936002 201936003 202533005 170.19-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 201226021 201243014 201315002 201328028 201328031 201536011 202120015 202219015 172.00-00 16 • Carryback and Carryover 201228013 201233006 201249004 201309013 201310025 201335007 201532004 201616009 201628003 201919012 201928014 202335014 202349011 202445013 202524008 172.01-00 • Allowance Only to Same Taxpayer (Libson Shops) 201605018 172.01-01 • Specified Business 201612013 201447006 172.03-00 • Deferred Statutory or Tort Liability Losses 201442054 172.07-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 201324008 201718011 202342010 202344014 202351011 202432019 174.00-00 • Election to Amortize 201236013 174.01-00 Election to Expense Certain Depreciable Business Assets 201415009 179.00-00 • Section 179 Property 201234024 179.01-00 Contributions to Employer Liability Trusts 194.00-00 • Amortization of Reforestation Expenditures 202228014 194.10-00 Section 195 Start Up Expenditures 201927021 195.00-00 Section 197 Amortization of Goodwill & Certain Other Intangibles 201203004 201228011 201317003 201501011 201543014 201642032 201702035 201709003 201820013 201906002 202024002 202037001 202119007 202120005 202224011 197.00-00 • Certain Elections for Intangible Property 201214014 197.01-00 Section 212 Expenses for Production of Income 202050015 202053010 212.00-00 Section 213 Medical, Dental, etc., Expenses 202114001 202311001 202505002 202518023 213.00-00 • Medical Care 201933005 202311001 213.05-00 Alimony, etc., Payments 201206005 201246005 215.00-00 • Payment For Child Support 215.08-00 • Specification In Instrument 201706006 215.08-04 Section 216 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 201537015 216.00-00 Section 243 Dividends Received by Corporations 201640018 243.00-00 Section 245 Dividends Received From Certain Foreign Corporations 201640018 202504005 245.00-00 Section 246 Rules Applying to Deductions For Dividends Received 246.00-00 Section 174 Section 179 Section 194 Section 215 17 Section 247 Section 263 Section 263A • Exclusion of Certain Dividends 246.05-00 • Holding Periods 201827011 246.05-02 • Substantially Similar or Related Property 202445015 202503002 246.05-04 Dividends Paid On Certain Preferred Stock of Public Utilities 247.00-00 • Other 201822026 247.04-00 Capital Expenditures (Deductible v. Not Deductible) 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 263.00-00 • Development Costs 263.02-00 • Oil and Gas Wells (See Also 291.02-01 et seq.) 201240011 201248014 201248015 201403011 201835004 263.02-01 • Permanent Improvements 201213023 263.03-00 • Replacements 202619012 263.04-00 • Leases 263.08-00 • Payment for Cancellation 202224010 263.08-03 • Acquisition Costs 201442021 201528012 201549020 201624021 263.08-04 • Acquisition of Property, Intangibles 201543014 201614037 202121009 202304009 263.13-00 • Allocation Between Capital Expenditure and Expense 201234026 201234027 201827009 201850013 201908013 201930024 202002008 202017022 202029001 263.14-00 • Election to Deduct or Capitalize Certain Expenditures 201221013 201405009 201535002 202224005 202309001 263.16-00 • Interest and Carrying Costs - Straddles 201212014 201310027 263.21-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 201504011 263A.00-00 • Exceptions 263A.02-00 • Substantially Constructed Self-Constructed Property 201515007 263A.02-10 • Capitalization of Costs 263A.03-00 • Direct Costs 201439001 263A.03-01 18 • Indirect Costs 201302018 263A.03-02 • Allocation Methods 201439001 263A.04-00 • Simplified Production Method 201439001 201848012 263A.04-05 • Interest Capitalization 201302017 201638022 263A.08-00 • Designated Property 201302017 263A.08-01 • Oil and Gas Activities 201211011 263A.13-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 201443015 202018003 264.00-00 • Exceptions 201322035 201617004 264.03-00 • Key Persons 201617004 201736019 264.04-00 • Allocation of Interest Expense to Policy Cash Values 201617004 264.05-00 Section 265 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 202027003 265.00-00 Section 267 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 201252008 201330004 201330004 201702035 267.00-00 • Losses: Deduction Disallowed 201343021 267.01-00 • Expenses and Interest: In General 267.02-00 • Matching of Deduction and Payee Income 201228035 267.02-01 • Payments to Foreign Persons 201228035 201334037 267.02-03 • Limitation on Gain Where Loss Previously Disallowed 201737011 267.05-00 • Special Rules Applicable to Controlled Groups: In General 201702035 267.07-00 • Controlled Group Defined 201405009 267.07-01 • Deferral of Loss from Sale or Exchange Between Members 201203004 201323005 201334006 201419011 201603002 201702035 201705004 267.07-02 Acquisitions Made to Evade or Avoid Income Tax 202501008 202633005 269.00-00 • Principal Purpose Text 202501008 269.01-00 Section 264 Section 269 19 Section 274 Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) 201501010 274.00-00 • Substantiation 201246031 274.08-00 • Percentage Disallowance for Meals and Entertainment Deductions 201219021 274.14-00 Certain Taxes (Allowed v. Disallowed) 275.00-00 • Federal Income 201306018 275.01-00 Section 280E Expenditures In Connection With the Illegal Sale of Drugs 201504011 201531016 202205024 280E.00-00 Section 280G Golden Parachute Payments 280G.00-00 • Definitions 280G.01-00 • Parachute Payment 201519017 280G.01-01 Section 275 Section 301 Section 302 Distributions of Property 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 301.00-00 • Dividend in Property 301.01-00 • Form v. Substance 201552027 201640018 301.01-07 • Other Than a Dividend 301.02-00 • Distribution With Respect to Stock v. Not With Respect to Stock 201637010 301.02-01 • Liquidation v. Reorganization 201350001 301.04-00 • Constructive Dividend 201350001 301.07-00 Distributions in Redemption of Stock 201202010 201202020 201207002 201328025 201330017 201330018 201330017 201330018 201352007 201405005 201444007 201637010 201805003 201805004 201805005 201805006 201805007 201805008 202219011 302.00-00 • Not Essentially Equivalent to a Dividend 201918009 302.01-00 • Disproportionate Redemption of stock 201202010 201202020 201236025 302.02-00 • Complete Termination of Interest 201228012 201405005 302.03-00 • Redemption from Noncorporate Shareholder in Partial Liquidation 202146006 302.04-00 • Qualified Trade or Business 202146006 302.04-02 20 Section 304 Section 305 Section 306 Section 311 Section 312 • Termination of a Business 202146006 202210005 302.04-03 • Constructive Ownership 202219011 302.05-00 • Waiver of Family Attribution by Individual 201805011 202219011 302.05-01 Redemption Through Use of Related Corporations 201805003 201805004 201805005 201805006 201805007 201805008 202141005 304.00-00 • Acquisition by Subsidiary 304.01-00 • Distribution to which Section 301 Applies 201252008 201330004 201330004 304.01-03 • Acquisition by Related Corporation (Other Than Subsidiary) 304.02-00 • Section 304 v. Section 351 201228034 304.02-01 • Control Requirement Met 201601001 304.03-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 201247004 201306012 201306013 201306014 201308001 201312028 201308001 201333007 201404005 201426019 201447019 201448016 201505035 201516047 201544015 201550017 201631005 201709011 305.00-00 • Stock Dividends 201304002 201404005 201446013 201447019 201516047 201537020 305.01-00 • Distributions in Lieu of Money 201247004 201252012 201312028 201426019 201440006 201447019 201505035 201516050 201536016 201544015 201552011 201607003 201629003 201631005 201637013 201709011 201717005 305.03-00 • Disproportionate Distributions 201213011 201404005 201446013 201537020 201604008 201717005 202406001 202406002 202406005 202406006 202406007 202406008 202406009 202406010 202406011 202406012 202406013 305.04-00 • Deemed Distributions 201604008 202508001 305.13-00 Dispositions of Certain Stock 201308001 201308001 306.00-00 • Section 306 Stock v. Not 306 Stock 201308001 201308001 202532005 306.01-00 Taxability of Corporation on Distribution 201352007 201405005 201421015 201511020 311.00-00 • With Respect to its Stock 201405005 201835001 311.01-00 Effect on Earnings and Profits (Decrease v. No Decrease) 201330002 201330002 201637010 312.00-00 • Computations of Earnings and Profits 201601001 312.01-00 • Tax Free Distributions 202244008 202246005 312.06-00 21 Section 316 Section 317 Section 331 Section 332 Section 336 • Allocation in Separations 201240017 201249012 201330002 201330002 201527003 201644018 312.09-00 Dividend v. Not a Dividend 316.00-00 • Source of Distribution 316.09-00 • Earnings and Profits 201637010 316.09-03 Other Definitions 317.00-00 • Redemption of Stock v. Not a Redemption 201247010 317.02-00 Gain or Loss to Shareholders in Corporate Liquidations 201211020 201252008 201330004 201330004 201334006 201511020 202031002 331.00-00 • Year Liquidation Occurs 201228023 202017023 202515007 331.04-00 • Form v. Substance 201252008 331.07-00 Complete Liquidation of Subsidiaries 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 332.00-00 • Nonrecognition of Gain or Loss 201213018 201228030 201236014 201308002 201314001 201315016 201308002 201339001 201412013 201415001 201603002 201730010 201827006 332.01-00 • Debts of Parent to Subsidiary 201213018 332.07-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 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 202616002 202623005 336.00-00 • General Rule 202031002 336.01-00 • Liquidation in a Reorganization 336.03-00 • Distribution of Property to a Related Person 201418025 336.03-01 • Disqualified Property 201418025 336.03-02 • Liquidation to which section 332 Applies 201328003 336.03-05 22 Section 337 Section 338 • Stock Sales and Distributions Treated as Asset Transfers 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 202614013 202616002 202618008 202619014 202620002 202623005 202628003 336.05-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 202134013 201404004 201536004 201625009 201725017 337.00-00 • Adoption of Plan and 12-Month Period 337.01-00 • Date Plan Adopted 201731008 337.01-01 • Sale or Exchange 201801006 201801009 201910010 201910011 201910012 201910013 201910016 201910017 337.03-00 • Liquidation v. Reorganization 201921002 337.07-00 • Section 332 Liquidations 201404004 201921002 337.10-00 • Loss on Stock of Subsidiary 201606017 201606025 337.13-00 • Conversion to Tax Exempt 201725017 202613001 337.14-00 • Transfer of Substantially All Assets to Tax Exempt 201404004 337.14-01 • Loss Disallowance 201310015 201606017 201606025 337.16-00 • Basis Reductions on Deconsolidation 201521008 337.16-01 • Allowable Worthless Stock Loss 201249005 201250010 201329001 201329007 201329008 201329009 201329010 201329011 201329012 201329013 201329014 337.16-02 Certain Stock Purchases Treated as Asset Acquisitions 201211009 201213013 201214012 201351004 201412012 201429016 201435002 201702035 202114014 202131008 202131009 202133012 202135001 202137001 202210015 202224004 202226008 202240004 202309010 202501010 202510008 338.00-00 23 • Express Election 201214018 201412012 201924014 202114014 202131008 202131009 202133012 202135001 202137001 202226008 202240004 202309010 338.01-00 • Time in which Election must be made 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 338.01-02 • Qualified Stock Purchase 201203004 201211009 201213013 201214012 201216026 201228011 201252011 201351004 201622012 201702035 202518014 338.02-00 • Consistency Rules 201213013 201214012 338.04-00 • Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 202334005 338.05-00 • Foreign Corporation or DISC 338.08-00 • Notice Requirement 202550011 338.08-01 • Purchase from Related Corporation 201203004 201702035 338.09-00 • Deemed Asset Sale and Liquidation in 338(h)(10) Election 201203004 201702035 338.80-00 Section 341 Collapsible Corporations 201209025 341.00-00 Section 346 (Amended-1982) Partial Liquidation Defined 202146006 346.00-00 Section 351 Transfer to Corporation Controlled by Transferor 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 351.00-00 • Control v. No Control by Transferor 201224006 201242007 201306006 201326014 201333007 201506008 201601001 201818010 351.01-00 • Series of Transactions 201212001 201506008 201531014 351.02-00 • "Property" Defined 201506008 201552026 351.05-00 • Constructive Exchange 201350001 351.11-00 • Section 351 v. Section 304 (See Also 0304.01-01) 201228034 351.12-00 • Investment Company Exception 201547003 201622001 201622014 201633028 201716016 201716017 201716018 201716019 201716020 201810005 202016013 351.13-00 24 Section 354 Section 355 • Non-Qualified Preferred Stock 201716045 351.14-00 • Exceptions 201552026 351.15-00 Exchanges of Stock and Securities in Certain Reorganizations 202050014 202309002 354.00-00 • Exchange v. Liquidation 201423010 354.01-00 • Substantially All of the Assets 201731008 202050014 354.05-00 Distribution of Stock and Securities of a Controlled Corporation 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 202621006 202622007 202631002 355.00-00 25 • Spin-Off 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 202616004 202627007 355.01-00 • Split-Off 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 202616004 202621006 202622007 202627007 202631002 355.01-01 • Split-Up 201402002 201418018 201423012 201921010 201931005 201940007 202010003 202033003 202201005 355.01-02 • Non Pro Rata Distributions, etc. 201233016 201625012 201625013 355.02-00 • Active Business 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 355.03-00 26 Section 356 Section 357 Section 358 • Five-Year Requirement 201251006 201528016 201624004 201633009 201643008 201706005 202009002 202150004 355.03-01 • Business Purpose 201308017 201308018 201308017 201308018 201730010 355.04-00 • Control 201437013 201527003 201818010 202218002 355.05-00 • Distribution of Control 201731004 201437013 201605016 201703012 201945022 202218002 202248008 355.05-01 • Device 201734004 201743017 202051009 202113007 355.06-00 • Continuity of Interest 201644018 202033005 355.07-00 • Distributions Within a Consolidated Group 201305003 201352007 201445008 201730010 355.09-00 • Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 201249011 201250021 201324009 201505007 201601009 201603005 201603006 201614001 201627001 201740015 201748007 201801005 201801012 201943001 202026001 202114017 202126005 202145020 202224002 202616004 202627007 355.10-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 201424017 201721014 356.00-00 • Reorganization Exchange 356.01-00 • Series of Transactions 201614017 356.01-02 • Securities as "Other Property" 201527003 356.02-00 Assumption of Liability (Gain Recognized v. Not Recognized) 202244008 202246005 202549011 357.00-00 • Liabilities in Excess of Basis 357.02-00 • In General 201721002 357.02-01 • Exceptions 201230008 201348006 201431002 201542004 201627001 201703012 357.02-02 Basis to Distributees 202051009 202218002 358.00-00 • Allocation of Basis 201411006 201437007 202218002 202244008 202246005 358.02-00 • Assumption of Liabilities 201721002 358.03-00 27 Section 361 Section 362 Section 367 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 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 361.00-00 • Exchanges Not Solely in Kind 201423010 201440014 201910004 361.01-00 • Distributions 201607003 201627001 201827006 201839006 201925004 201949014 202019016 202151004 202231004 202244008 202244009 202246005 202332001 202350010 202429015 202616004 202627007 361.02-00 • Distributions of Appreciated Property 201721014 361.02-01 • Certain Transfers to Creditors 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 202616004 202627007 361.02-02 Basis to Corporations 201411006 201418013 201418034 201418041 201418042 201441014 201502001 201502002 201505028 201839013 202050010 202051009 202203010 202430006 202450011 202529003 202529004 202529005 202529006 202529007 202551006 202614018 202614019 362.00-00 • Property Acquired in Reorganizations and Transfers by Controlling Stockholders 201701005 201418013 201418041 201418042 201505028 201521011 201545013 201736001 201832011 201832012 202244008 202246005 202529003 202529004 202529005 202529006 202529007 362.01-00 Foreign Corporations 201348011 201432002 201639014 201746022 201935004 201936004 202107010 202107011 202334014 202335001 367.00-00 • Transfer to Foreign Corporations Subject to Section 367(a) 201321018 201651015 202045007 367.01-00 • Treatment of Transfers of Stock or Securities to Foreign Corporations 201321018 201651015 201935004 202045007 367.03-00 • Reorganizations Described in Section 368(a)(1)(B) 201249011 201250021 201324009 367.03-01 • Requirements of Gain Recognition Agreement 202110014 367.03-10 • Treatment of Subsequent Disposition of Stock of Transferee 201321018 367.03-13 • Transfer of Foreign Branch with Previously Deducted Losses Under Section 367(a) 367.06-00 • Anti-Abuse Rule 201530020 367.06-07 • Transactions Described in Section 367(b) Complete liquidation of Foreign 367.10-00 28 Section 368 • Deficit in Earnings and Profits 202504005 367.10-05 • Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 201321018 202335001 202447013 367.30-00 • Treatment of Distribution Described in Section 367(e) 201348011 201423006 201639014 201808010 367.40-00 • Liquidations Under Section 332 201348011 201606006 201639014 201808010 367.40-02 Definitions Relating to Corporate Reorganizations 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 202621006 202622007 202631002 368.00-00 • Statutory Merger or Consolidation (Type "A") 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 368.01-00 • Using Stock of Corporation Controlling Merged Corporation 201820002 368.01-02 • Stock for Stock (Type "B") 201249011 201250021 201324009 201603020 202531001 202531002 368.02-00 • Liquidation Distribution 201418039 201418046 368.02-02 • Stock for Property (Type "C") 201224006 201228030 201247009 201252014 201324003 201731008 201340016 201411002 201413003 201418039 201418046 201422004 201424007 202107010 202107011 202601012 368.03-00 • Substantially All the Property 201247009 201731008 368.03-01 29 • Assets for Control of Transferee (Type "D") 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 202621006 202622007 202631002 368.04-00 • Recapitalization (Type "E") 201308001 201315009 201315020 201315021 201308001 201424010 201835001 202429001 202429002 202524007 202530003 202532005 368.05-00 • Change in Identity, etc. (Type "F") 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 202625007 368.06-00 • Continuity of Interest Rule 201214013 201224006 201247009 368.08-00 • Proprietary Interest Continuity 202050014 368.08-02 • Related party Acquisitions 201214013 368.08-03 • Following a Qualified Stock Purchase Under Section 338 201918015 368.08-05 • Business Enterprise Continuity 201247009 201314028 201413003 201644018 201918015 202145025 368.08-06 • Historic Business Assets 201224006 368.08-07 30 Section 381 Section 382 • Transfers to Controlled Corporations 201214013 201224006 201234009 201240016 201424007 201625012 201625013 368.08-08 • Plan of Reorganization 201411002 201626002 201627001 202128001 202305010 368.09-00 • Several Steps 201252014 201411002 368.09-01 • Liquidation v. Reorganization 201505012 368.12-00 • Transactions Involving Two or More Investment Companies 201247009 368.13-00 • Transfer by Corporation in Title 11 Case (Type "G") 201208036 201230020 201523001 201644018 201716002 201805012 202050014 368.14-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 201830005 381.00-00 • Method of Accounting 201237012 201343012 381.04-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses 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 202633005 382.00-00 • General Rule 201648004 382.01-00 • Scope of Section 382 Limitation 382.02-00 • Closing of the Books 201418038 201545014 201734003 201942005 202517013 202518015 202614017 382.02-05 • Value of Old Loss Corporation 201435003 382.05-00 • Ownership Change 201350006 382.07-00 • Segregation Rules 201350006 201451015 202024013 382.07-05 • Built-in Gains and Losses and Section 338 Gains 201629007 382.08-00 • Net Unrealized Built-in Gain 201629007 382.08-01 • Definitions and Special Rules 201215007 201403007 201902022 382.11-00 • Preferred Stock 202131005 382.11-05 • Treating Interests As Stock 202131005 382.11-07 • 5-Percent Shareholder 201215007 201403007 201902022 382.11-09 31 • Operating Rules 201322032 202021010 201335012 201443009 201949017 382.12-00 • Contributions to Capital 201350006 382.12-01 • Title 11 or Similar Case 201306003 201322032 201328027 201435003 201648004 202342007 202633005 382.12-08 • Election Out 201519004 201949017 202235001 202342007 382.12-13 • Controlled Groups 201232016 201232017 202021010 201335012 201421011 201421012 201421013 201443009 382.12-16 Section 384 Limitation on Use of Preacquisition Losses to Offset Built-in Gains 201806005 384.00-00 Section 385 Treatment of Certain Interests in Corporations as Stock or Indebtedness 385.00-00 • Debt v. Equity 201230008 201323021 385.01-00 • New Financial Products 201209006 201226026 385.03-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 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 401.00-00 • Impossibility of Diversion 202125007 401.01-00 • Exclusive Benefit of Employees or Their Beneficiaries 201538022 201847008 401.01-01 • Definitely Determinable Benefits Under a Pension Plan 201501025 401.01-03 • Impossibility of Diversion 201228055 201839010 401.03-00 • Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) 201440027 201605006 401.04-00 • Discrimination in Availability of Form of Benefit 201605006 401.04-03 • Comparability Among Two or More Plans 201810008 401.04-04 • Required Distributions 201202042 201208039 201318033 201320021 202039002 201424031 201434028 201437025 201437034 201503024 201628004 201628005 201628006 201902023 201923016 201924013 202031007 202035010 202042012 202114010 202114011 202114012 202140011 202143002 202624001 401.06-00 • In General 201203033 201210047 201228045 201228051 201241017 201422028 201422029 201422030 201422031 201424031 201427023 201430022 201431034 201434028 201840007 201909003 202035010 202140011 202506004 401.06-01 Section 401 32 Section 402 • Employee Dies Before Entire Interest Distributed 201202042 201208039 201210045 201320021 201628004 201628005 201628006 201633025 201750004 201923016 201924013 202042012 202044001 202114010 202114012 202140011 202538004 401.06-02 • Commencement of Benefits Under Qualified Trusts 201221033 201933006 401.11-00 • Additional Participation Requirements (See Also 410.00-00) 201810008 401.20-00 • Medical, Etc. Benefits 201611003 201625005 201639001 201805002 202305001 202434004 202443017 202451017 202515012 202525012 202528003 202531003 202547007 202548023 202551032 401.27-00 • Cash or Deferred Arrangements 201417025 201527042 201532036 201601012 201722014 201833012 202023001 202126001 202304001 202408002 202434006 401.29-00 • Special Antidiscrimination Rules 201615013 401.29-01 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 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 402.00-00 • Exempt Trust 201417025 201821008 201831006 201936009 402.01-00 • Non-Exempt Trust 201749007 402.02-00 • Foreign Situs Trust 201341039 201406022 201419026 201430028 201436055 201452027 201502021 201505046 402.03-00 • Amounts Distributed or Made Available to Beneficiary 201431037 201527042 402.06-00 • Unrealized Appreciation of Employer's Securities 201242019 201427024 202210004 402.07-00 • Rollover Contributions 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 402.08-00 33 Section 403 Section 404 • Rollover Lump Sums 202019008 202451014 402.08-01 • Reorganization Payments 201535025 402.08-03 • By a Surviving Spouse 201523019 201523020 201821008 201839005 201936009 202525008 402.08-05 • Tax on Lump Sum Distributions 201241019 202019008 202451014 402.09-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 201230030 202535016 202539016 202540027 202552025 202552040 403.00-00 • Non-Forfeitable Rights 201345036 201451062 201501026 403.03-00 • Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 201634021 201538020 201634021 403.04-00 • Retirement Income Accounts 201742022 403.04-05 • Distribution Requirements 201750004 202044001 403.04-06 • Rollover Amounts 201212023 201224043 201323040 201419021 201524027 201644023 403.05-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 201204010 201206022 201206024 201208043 201218024 201221034 201229012 201233023 201330030 201330030 201511039 201639018 404.00-00 • Deferred Compensation 202315010 404.10-00 • Year of Deduction 201935011 201945024 404.11-00 • Time of Contribution 201945024 404.11-01 Section 404A Deduction for Certain Foreign Deferred Compensation Plans 201540015 404A.00-00 Section 408 Individual Retirement Accounts 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 202621003 202624001 202625002 202625003 202631001 408.00-00 • Exclusive Benefit of Individual or His Beneficiary 201225020 408.01-00 • Qualification 408.02-00 • Benefit Distributions 201628004 201628005 201628006 201633025 201706004 201750004 202044001 408.02-01 34 • Rollover Contributions 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 408.03-00 35 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 202621003 202623022 202632023 • Individual Retirement Annuity 202519010 408.05-00 • Benefit Distributions 201943020 408.05-01 • Distributions 201318033 202039002 201426034 201446030 201623001 201736018 201901005 202031007 202136004 202624001 202631001 408.06-00 • Prohibited Transactions 201437023 408.07-00 • Tax Treatment of Accounts and Annuities 201430021 201547009 201924013 202042012 202114010 202114011 202114012 202140011 408.08-00 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 201747007 409.00-00 • Tax Credit Employee Stock Ownership Plan Defined 409.01-00 • Definition of Employer Securities 201511039 201538021 409.01-09 Minimum Participation Standards 410.00-00 • Eligibility 410.02-00 • Discrimination as to Coverage 201615013 410.02-01 Minimum Vesting Standards 201643024 411.00-00 • Vesting of Employer Contributions 411.02-00 • Suspensions 201531021 411.02-05 • Accrued Benefit Requirements 201617006 411.03-00 Section 410 Section 411 36 Section 412 Section 413 Section 414 Section 415 • Defined Benefit Plan 201803006 411.03-01 Minimum Funding Standards 201205020 201208042 201221038 201221039 201238030 201330030 201330030 201427030 201428017 201437021 201511040 201511041 201525019 201619016 201719029 201727011 201832020 202505018 412.00-00 • Plan Year 202435007 412.05-00 • Minimum Funding Waiver 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 412.06-00 • Alternative Minimum Funding Standard 201750010 412.08-00 Collectively Bargained Plans 413.00-00 • Plans Maintained by More Than One Employer 413.04-00 • Deduction Limitations 201927010 413.04-02 Definitions and Special Rules 201305021 201317025 201340026 201351030 201425026 201443035 201443036 201509069 201529009 201606029 201720009 201803007 414.00-00 • Employees of Businesses Under Common Control 201715001 202430007 414.03-00 • Governmental Plan 201848011 202020006 202020019 202041004 414.07-00 • Church Plan 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 414.08-00 • Certain Employee Contributions 201305021 201340026 201351030 201417025 201425026 201443035 201443036 201509069 201529009 201532036 201540014 201601013 201606029 201720009 202126001 202304001 414.09-00 • Employees of an Affiliated Service Group 201715001 414.13-00 • Employee Leasing 202019018 414.14-00 • Separate Lines of Business and Operating Units 201552002 201850011 414.18-00 Limitations on Benefits and Contributions Under Qualified Plans 201440027 201441032 201441033 201441034 201447061 201532036 201537024 201539030 201643024 202344010 415.00-00 37 Section 416 Section 417 Section 419 • Limitation for Defined Benefit Plans 201527042 201848011 202408002 202408003 415.01-00 • Qualified Participant 201347028 415.01-05 • Limitation for Defined Contribution Plans 201715001 201848011 415.02-00 • Annual Addition 201831006 202045002 415.02-01 • Participant's Compensation 201511039 415.02-02 • Stock Ownership Plans 201424030 415.02-05 • Qualified Governmental Excess Benefit Plans 201537024 201539030 201546012 201643014 415.12-00 Special Rules for Top-Heavy Plans 416.00-00 • Adjustments in Section 415 Limits 202505018 416.06-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 417.00-00 • Restriction on Cash-Outs 201803006 417.05-00 Treatment of Funded Welfare Benefit Plans 201424004 201440022 201441019 201442064 201442065 201501014 201702029 201825012 201833014 201927001 202534004 419.00-00 • Qualified Asset Account 202534004 419.11-00 • Aggregation Rules 201225019 419.13-00 Section 419A Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 201424004 201440022 201442064 201442065 201501014 419A.00-00 Section 420 Transfers to Retiree Health 201511044 420.00-00 Section 423 Employee Stock Purchase Plans 201911002 423.00-00 Section 424 Definitions and Special Rules 424.00-00 • Disposition 201519031 424.02-00 Section 442 Change of Annual Accounting Period (Permitted v. Not Permitted) (See 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 442.00-00 Section 444 Election of Taxable Year Other Than Required Year 202141023 444.00-00 • Taxpayers Qualified to Make Election 444.01-00 38 Section 446 Section 451 • Membership in a Tiered Structure 202439002 444.01-01 • Termination of Election 201302022 444.04-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 201228035 201350033 201403015 201503011 201504011 201614037 202007009 202008007 446.00-00 • Clearly v. Not Clearly Reflecting Income 201504011 201547004 446.01-00 • Change of Methods (Permissible v. Not Permissible) 201202021 201345025 201426025 201442050 201442051 201521012 446.04-00 • Correction of Method or Error 201442049 201442050 201442051 446.04-01 • Consent Needed 201442050 201442051 446.04-03 • Computing Depreciation 201410029 446.04-13 • Change in Method of Accounting for Depreciation 201436048 202552009 446.04-17 • Method of Accounting; Banks and Financial Institutions; Specific Cash Item Changes 446.11-00 • Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 201651014 446.11-04 • Change of Methods; Inventory 446.19-00 • Uniform Capitalization Rules (See Also 1.263A) 201430013 446.19-06 • Notional Principal Contracts 201411032 446.21-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 201203013 201321023 201607026 201852019 202002013 202444009 451.00-00 • Indeterminate Income 201607026 451.05-00 • Tax Refunds 201231011 451.08-00 • Prepaid and Advance Income 201619009 451.13-00 • Goods (1.451-5) 201610017 451.13-04 • Constructive Receipt 201321023 201327002 451.14-00 • Payments to Third Person 201321023 451.14-03 • Accrual Method 201321023 451.19-00 39 Section 453 Section 453A Section 457 Installment Method (Available v. Not Available) 201405005 201440004 201451004 201503005 201524010 201524011 201524012 201524013 201530001 201540003 201825024 201909002 201943004 202319010 202623014 453.00-00 • Disposition of Obligations 201248006 201248007 201248008 453.05-00 • Timely v. Untimely Elections 201530001 201616004 201750008 453.06-00 • Election Out 201524010 201524011 201524012 201524013 201530001 201540003 201750008 202020017 453.06-06 • Revocation of Elections 201232021 201332009 201440004 201503005 201825024 201909002 201943004 202024005 202115004 202517011 202623014 453.08-00 • Contingent Payment Sales 201241001 453.09-00 • Alternative Basis Recovery 201241001 201417006 201626009 201626010 201626011 201626012 453.09-01 • Definitions 453.10-00 • Installment Method 201348007 453.10-02 • Dealer Dispositions 453.13-00 • Exceptions to Dealer Dispositions 201622007 453.13-01 • Gross Profit Ration Calculation 201203017 453.16-00 Special Rules for Non Dealers of Real Property 453A.00-00 • Interest on Deferred Tax Liability 201221021 453A.03-00 • Pledges of Installment Obligations 453A.04-00 • Secured Indebtedness 202118016 453A.04-03 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 201228043 201731009 201351001 201434003 201508001 201545010 201636018 201643015 201817004 201819007 201822004 201908014 201930009 201943009 202017017 202136002 202417009 202630003 202631003 457.00-00 • Year of Inclusion in Gross Income 201211001 457.01-00 • Eligible Deferred Compensation Plan Defined 201211001 201743002 202533007 457.05-00 • State 201731009 201643015 457.05-02 • Special Rules 201508001 202417009 457.09-00 • Certain Plans Excepted 202143008 202144005 457.09-05 40 Section 460 Section 461 Section 465 Section 467 Section 468 • Nonelective Deferred Compensation 201447002 457.09-06 • Length of Service Award Plans 201508001 202417009 457.09-08 Special Rules for Long-Term Contracts 201650014 202046001 460.00-00 • Allocation of Costs to Contract (See Also 451 and 446) 460.03-00 • Construction/Real Estate ISP - Percentage of Completion Method of Accounting - Timing of Cost Recognition 201537022 460.03-09 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 201237012 201322023 201323006 201343012 201442048 201603024 201610006 201718029 201803005 202042014 202122004 202122005 202122006 202123003 202139004 202443004 202449012 202449013 461.00-00 • Accrual Method 201246029 202203009 461.01-00 • Expenditure For Asset Having Long Useful Life 201311021 461.01-06 • Incurred Liabilities 202116012 461.06-00 • Accrual Basis 201223015 201311021 461.06-01 Deductions Limited to Amount at Risk 201805013 201916005 202009024 465.00-00 • Amounts Considered at Risk 465.01-00 • Borrowed Amounts 201606027 465.01-01 • Amounts Protected Against Loss 201308028 201308028 465.01-02 • Activities to Which Section Applies 201501012 465.02-00 • Activities Separate v. Not Separate 201805013 465.02-05 • Other Activities 201805013 465.03-00 • Exclusions 465.04-00 • Real Property 201606027 465.04-01 Certain Payments for the Use of Property or Services 467.00-00 • In General 201549027 467.01-00 Special Rules for Mining and Solid Waste Reclamation and Closing Costs 202551029 202551030 202551031 468.00-00 • Mining (See Also 613.03-06 et seq) 201311011 202446001 202446002 202446003 202446004 202446005 202527006 202528002 202551004 468.01-00 41 • Establishment of Reserves 202624002 Section 468A 468.02-00 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 201221011 468A.04-00 • 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 201907005 468A.05-07 • Disqualification of Fund 201907005 201909007 202208002 468A.05-08 • 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 Section 468B • Time When Payments Deemed Made 201450011 468A.07-00 Special Rules For Designated Settlement Funds 201208036 201347019 201411027 468B.00-00 • In General 201447005 201450019 202050003 202139004 468B.01-00 • Taxation of Designated Settlement Funds 468B.02-00 201347019 201411027 201718018 201803005 201923010 201930004 202203009 202337009 • Other Funds 201322026 201718029 201922023 202203009 468B.06-00 • Clarification Of Taxation of Certain Funds 201208036 201347019 201411027 468B.07-00 42 Section 469 Section 471 Section 472 Section 475 Passive Activity Losses and Credits Limited 201244017 201312041 201324018 201411025 201427016 201515032 201804007 202006010 202006012 202007015 202229036 202308003 202309003 469.00-00 • Disallowed Loss and Credit 469.01-00 • Closely Held C Corporation 201411025 469.01-02 • Passive Activity Defined 201341030 202151005 202229036 202308003 202309003 469.03-00 • Definition of Activity 201221012 201634022 201341030 201411025 201634022 201651003 201725003 201804007 202006010 202007015 202308003 202309003 469.03-03 • Rules Determining Income or Loss 201348013 469.05-00 • Disposition of Entire Interest in Passive Activity 201415002 201428008 469.07-00 • Material Participation Defined 201317010 202229036 469.08-00 • Other Definitions and Rules 201348013 469.10-00 • Real Property Business 201321021 201427016 201504010 201638014 201638015 201638016 201804007 202006010 202006012 202007015 202223010 202223011 202226003 469.14-00 General Rule for Inventories 201504011 202114019 471.00-00 • Inventories at Cost 202114019 471.03-00 Last-In, First-Out Inventories 201836005 472.00-00 • Election 201208033 201342009 202014014 472.01-00 • LIFO Conformity Requirement 201550031 202625005 472.05-00 Mark to Market Accounting Method for Dealers in Securities 201238025 201423019 201507019 475.00-00 • Treatment of Securities Marked to Market 201314042 475.01-00 • Exceptions to Mark to Market Treatment 475.02-00 • Securities Held for Investment 201423019 475.02-01 • Identification Requirements 201432016 475.02-04 • Character of Gain or Loss 201432016 475.04-00 • Definitions 201238025 201529006 475.05-00 • Commodities Dealers 201623005 475.06-00 43 Section 481 Section 482 Section 483 • Commodities Traders 201623005 475.07-00 • Securities Traders 201239004 201423019 201432016 202009013 202037007 202048009 202143004 202143005 202145015 202150001 202325003 202329006 202403006 202623008 475.08-00 Adjustments Required by Changes in Method of Accounting 201350033 201403015 201426025 201436048 201503011 201521012 201547004 201716002 202123007 481.00-00 • Pre-1954 Adjustments 481.02-00 • Involuntary 201231004 201442049 481.02-02 • Acceleration of Adjustment 202139004 481.07-00 Allocation of Income and Deductions Among Taxpayers 201945026 202107010 202107011 202118013 202538023 202618011 482.00-00 • Control 201751014 482.02-00 • Setoffs 202618011 482.04-00 • Services 201751014 482.09-00 • Costs of Services 202618011 482.09-04 • Transfer or Use of Intangibles 202118013 482.11-00 • Cost Sharing Agreements 202118013 482.11-08 Interest on Certain Deferred Payments 483.00-00 • Payments to Which Section Applies 483.02-00 • Indefinite as to Time, Liability, or Amount (Contingent) 201451003 483.02-01 44 Section 501 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not 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 202614036 501.00-00 • Instrumentalities of U.S. 201749019 201503016 201503019 201509039 202340020 202344017 202413013 202419025 501.01-00 • Title-Holding Company 201309014 202001027 201552033 201617011 202101005 202221008 501.02-00 45 • Religious, Charitable, etc., Institutions and Community Chest 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 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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 501.03-00 46 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 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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 202614028 202614029 202614031 202617013 202618012 202620006 202621009 202623018 202625025 202625026 202626006 202627015 202628010 202628011 202629020 202629022 202630013 202630015 202630016 202630018 202630019 202632022 202633011 • Employee Benefit Organization (See Also 0501.09-00) 201203032 201313033 201351025 201428019 201428024 201824014 201908024 202532014 501.03-01 • Foundations 201911008 201335014 201335023 201411037 201436051 201513005 201514016 201541013 201603033 201606030 201609001 201825004 202144028 501.03-02 48 • Trusts 201219029 201237019 201306023 201317011 201335014 201447049 201451032 201451035 201617011 201710031 202014015 202014019 202050017 202117014 202129015 202131010 202223016 202233019 202235012 202420030 202433014 202446012 501.03-03 • Unincorporated Associations 201241010 201731016 201827013 202015019 202405008 202414005 202414008 202448016 202532015 202538032 202549019 202550044 501.03-04 • Corporations 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 202614028 202618012 202618013 202621009 202623018 202626006 202628010 202629020 501.03-05 • Civil Rights Groups 201217021 201701023 201640019 501.03-07 • Educational Organizations 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 501.03-08 • Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 201951012 501.03-09 • Hospitals and Health Clinics (See Also 0501.06-03) 201210041 201317012 201328035 201445015 201451037 201702002 201703005 201744019 202004012 501.03-11 • Labor Organizations (See Also 0501.05-00) 202536030 501.03-12 • Libraries, Museums, etc. 201221024 201517011 501.03-13 • Literary Organizations 201433020 501.03-14 49 • Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 201215011 201322041 201335024 201438032 202429017 501.03-15 • Political Action Organizations 201712015 202005020 501.03-17 • Prevention of Cruelty Groups 201337017 201831013 202404008 501.03-18 • Public Recreation Facilities and Athletic Organizations 201204020 201340021 201343028 201619010 201918018 202131011 202140017 202144030 202152019 202152022 202328021 202349013 202351016 202521023 202532016 501.03-19 • Religious Organizations 201232034 201236033 201246041 201251018 201310045 201325017 201327018 201632021 201350047 201414024 201417017 201420020 201523022 201904008 202007019 202138010 501.03-20 • Research Organizations 201701022 202129017 501.03-21 • Scholarships, Endowment Funds and Trusts, Student Loans 201237020 201251022 201634025 201415003 201423030 201432037 201652029 202207010 202409019 202606006 501.03-22 • Scientific Organizations 201311030 201313032 201701022 201717048 201818018 202126024 202521024 501.03-24 • Social Welfare Groups (See Also 0501.04-00) 201304011 201632022 201340021 201415007 201451036 201505042 201716048 202004015 501.03-25 • State Instrumentalities 201411018 501.03-26 50 • Organizational and Operational Tests 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 202618013 202619019 202621010 202623017 202625024 202627015 202628011 202630014 202631014 501.03-30 • Limitation of Beneficiaries 201923026 201931011 202011008 202014015 202014016 202034011 202241007 202606006 501.03-31 • Cooperative Hospital Service Organizations 201218016 201433018 501.03-32 • Lessening the Burdens of Government 201213029 201214034 201413012 201531022 201945029 202118021 202131013 202351013 202351014 202405007 202517019 202520011 202534011 202538042 501.03-33 51 • Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 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 202614035 202618015 202627014 202627018 202629015 202629018 202629019 202629023 202631010 202631013 501.04-00 • Local Associations of Employees 201321033 201321035 201321036 201321038 201323027 201323032 201443020 201736026 201810010 202629018 202629019 501.04-01 • Prepaid Medical Care Association (See Also 0501.03-10) 201406019 201451033 202101007 202331004 501.04-02 • Political Activities Organizations 201214035 201221025 201221026 201221027 201221028 201221029 201403019 201403020 201424028 201449002 201552032 201615014 201951013 202022009 202120016 501.04-03 • Community 201338053 201941028 202023008 202047014 202226014 202227012 202230013 202237011 202323013 202336028 202344018 202414009 202538026 202618015 202629018 202631013 501.04-06 • Homeowners Association 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 20222 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A46369f48c5d6e6c4. Public record. Not legal advice.