The index is arranged by Code section with various
Agency decision
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What actually matters in this document.
Text
Publication 1078
Issue: 08/21/2026
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 202634004
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
202634017
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 201322045 201323024 201323025
201323030 201323034 201324020 201325015 201325017 201327011 201327012
201327013 201327014 201327018 201327019 201328035 201329018 201329019
201329020 201329021 201330037 201330040 201330042 201618013 201634025
201646006 201731012 201731013 201731014 201749012 201749013 201749014
201749015 201749017 201749018 201911006 201911007 201911009 201911017
201911018 202001018 202001019 202001020 202001021 202001022 202001023
202001024 202001025 202021025 201330037 201330040 201330042 201332013
201333015 201333016 201335015 201335016 201335025 201335026 201335027
201338049 201338052 201338054 201338059 201342011 201345030 201345031
201349016 201349017 201349022 201349024 201350041 201350042 201350044
201350045 201350046 201351028 201402015 201402016 201402017 201405017
201405018 201405019 201405020 201405021 201405022 201405024 201406011
201406012 201406013 201406014 201406015 201406017 201407015 201407018
201407019 201407025 201409010 201409014 201410035 201411037 201412018
201413012 201414021 201414022 201414023 201414025 201414026 201414032
201415004 201415005 201415006 201415009 201416010 201417017 201417018
201417023 201418054 201418055 201418057 201418058 201418059 201419015
201420020 201421022 201423027 201423029 201424024 201424025 201428022
201433016 201433018 201433020 201434023 201436050 201438029 201438030
201440020 201440021 201441018 201442057 201442066 201445011 201445012
201445013 201448026 201449001 201450022 201451031 201451034 201451046
201452017 201452019 201452020 201502016 201503018 201503019 201503021
201505039 201505040 201505041 201505042 201506011 201507023 201507026
201510058 201511023 201511024 201511034 201514009 201514010 201514011
201514012 201514014 201514015 201515034 201516066 201517009 201517010
201517012 201517013 201517014 201518021 201519032 201519033 201522006
201524026 201526018 201526019 201526022 201534014 201534015 201534016
201534020 201538026 201538027 201539032 201539033 201548024 201550044
201552031 201552034 201601014 201603032 201603035 201603036 201603037
201603038 201603039 201603040 201603041 201603042 201608016 201609006
201609007 201611019 201615015 201615022 201620012 201620013 201620015
201623011 201626025 201627002 201631012 201631013 201635006 201637016
201637017 201640022 201640023 201640025 201641023 201641024 201645014
201645015 201645016 201647008 201647009 201647010 201648018 201648019
201649014 201649015 201702039 201702040 201706018 201706021 201706022
201710029 201710030 201710031 201710032 201710034 201710035 201711014
201714030 201715002 201715004 201716047 201716052 201717041 201717042
201717043 201717044 201718037 201719018 201722029 201726013 201729022
201732030 201732031 201732032 201732033 201732034 201737012 201738012
201738013 201742026 201742027 201743019 201744020 201746026 201747008
201750016 201750017 201751015 201751017 201751018 201751019 201751020
201751021 201752009 201752010 201752011 201752012 201752013 201752014
201803009 201804009 201804010 201804011 201806008 201806009 201806010
201808018 201808019 201808024 201809008 201809009 201809010 201809011
201810009 201810011 201813017 201814010 201816011 201816012 201817019
201818018 201822029 201825032 201826012 201826013 201826014 201826015
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 201907012 201907014 201908021 201908022
201908023 201909011 201909012 201909013 201909014 201917008 201918017
201918020 201919015 201921014 201921015 201921016 201921019 201922030
201922031 201922032 201922033 201922034 201922035 201922036 201922037
201923026 201925014 201925015 201925016 201925018 201925019 201925020
201926014 201926015 201926016 201927022 201928015 201933016 201933017
201933018 201933019 201933020 201935013 201940011 201941029 201943022
201943023 201943024 201943027 201944012 201944013 201944017 201951010
201951015 202003005 202003006 202004013 202004014 202005020 202005023
202007018 202007019 202009026 202012013 202014015 202014016 202015026
202015034 202015035 202016017 202016018 202016019 202016020 202016021
202016027 202016029 202019028 202024015 202024016 202032007 202032008
202034011 202041016 202052015 202052017 202052019 202052023 202052026
202052028 202052029 202052030 202052031 202052032 202052033 202052034
202052036 202052037 202052038 202052039 202052041 202052042 202052043
202052044 202052049 202052050 202053019 202102009 202102011 202102013
202105010 202107012 202110018 202110019 202110022 202110024 202110026
202110027 202110029 202110030 202110031 202110036 202110038 202110042
202110045 202113008 202117015 202117017 202117023 202118021 202118022
202122012 202122014 202122018 202124009 202124013 202125020 202125023
202127040 202127041 202129015 202129016 202129017 202131010 202131012
202133014 202138008 202139011 202140017 202141024 202141025 202144030
202145029 202149010 202149012 202149013 202149015 202149016 202149017
202149018 202149019 202149020 202149021 202149022 202149023 202149024
202149025 202150018 202150019 202150020 202150021 202150023 202150025
202150026 202150027 202150028 202150029 202150030 202150033 202150034
202151007 202151008 202151009 202151010 202151011 202151012 202151013
202151014 202151015 202152021 202210022 202213009 202213013 202214014
202216017 202216019 202216020 202217008 202218025 202218026 202221009
202221013 202221014 202221017 202221019 202221020 202222007 202224015
202226011 202226013 202230009 202230011 202230015 202230016 202231015
202232016 202233016 202233018 202233019 202234007 202235012 202237016
202237017 202237019 202238010 202238011 202238014 202238017 202238018
202239013 202239014 202239017 202239018 202240020 202240022 202240026
202240027 202240028 202242009 202242011 202242012 202242014 202242015
202242017 202242018 202242020 202242021 202242023 202243011 202243013
202243017 202243019 202244017 202244019 202244021 202245006 202245009
202246011 202246013 202246015 202247010 202247011 202247013 202247014
202247015 202247016 202248011 202248012 202248014 202248016 202249016
202249019 202302013 202302017 202304012 202304015 202304016 202305012
202305014 202305015 202305016 202305017 202306009 202306012 202307007
202308011 202309017 202310011 202310013 202311006 202314016 202316009
202316010 202316011 202317022 202317024 202317025 202318019 202318020
202318021 202319016 202319018 202319020 202319021 202319025 202321005
202321006 202321007 202321008 202321009 202321010 202321011 202321012
202321013 202321016 202322019 202323010 202323011 202324011 202324012
202325008 202325009 202325010 202326020 202326022 202327018 202327019
202327020 202328021 202332014 202332015 202332016 202332018 202333004
202334016 202334017 202334018 202336016 202336017 202336018 202336019
202336020 202336021 202336022 202336023 202336024 202336025 202336026
47
202336027 202336029 202336031 202338007 202338008 202338009 202338010
202338011 202338012 202338013 202338014 202338015 202338016 202338017
202338018 202338019 202338020 202338021 202338022 202338023 202338024
202338025 202338026 202339011 202339012 202339013 202339014 202339015
202339016 202339017 202339018 202339019 202339020 202339021 202339022
202339023 202339024 202339025 202339026 202339027 202339028 202339029
202339030 202339031 202339032 202339033 202339034 202339035 202339036
202339037 202339040 202339041 202339042 202339043 202339044 202339045
202340018 202340019 202340020 202342016 202342017 202343037 202344016
202344017 202345011 202345012 202346009 202346029 202346031 202346032
202346033 202346034 202347016 202347018 202347019 202348011 202348012
202350017 202351012 202351013 202351015 202351016 202352021 202401019
202402012 202402014 202403013 202403016 202403018 202403019 202404006
202404007 202404009 202404010 202405007 202405008 202405009 202405011
202405012 202405013 202405014 202408008 202409017 202409018 202409020
202411013 202412010 202412011 202414005 202414006 202414010 202419018
202419019 202419021 202419022 202419023 202419024 202419025 202420031
202421008 202421009 202424021 202424022 202425013 202425014 202425015
202425016 202426015 202426016 202426017 202428006 202429018 202429019
202429020 202429021 202430008 202430009 202431012 202431014 202431015
202432020 202433014 202434012 202436014 202436015 202436016 202436017
202437007 202442006 202442007 202442009 202442010 202443019 202443020
202443021 202443022 202443023 202443024 202443025 202444010 202444011
202444012 202446012 202446013 202447017 202448012 202448013 202448014
202449018 202450013 202450014 202452014 202452015 202452017 202501012
202501013 202501014 202503015 202504019 202505024 202508005 202508006
202509015 202510013 202510014 202511016 202512003 202514005 202514006
202514007 202514008 202514009 202514011 202515015 202515016 202516009
202517017 202517019 202517020 202518017 202519011 202520011 202520012
202520013 202521022 202521023 202521025 202523007 202523010 202525013
202527013 202527015 202527016 202528013 202530011 202530013 202530014
202530019 202532014 202532015 202532016 202533010 202533011 202534005
202534006 202534007 202534008 202534009 202534010 202535012 202535013
202535014 202536030 202536032 202536033 202536034 202536035 202536036
202536038 202536039 202536040 202536042 202537004 202537005 202538030
202538031 202538032 202538033 202538034 202538035 202538036 202538037
202538039 202538042 202539011 202539012 202539013 202540009 202540010
202540011 202540012 202540014 202540015 202540016 202540018 202540022
202540023 202540024 202540026 202547020 202547023 202548024 202548026
202548027 202549015 202549021 202550030 202550032 202550033 202550034
202550041 202550043 202550044 202551042 202551043 202552024 202552030
202552031 202552033 202552036 202552037 202552038 202601015 202602001
202604001 202606001 202606003 202606004 202606005 202606007 202607022
202607023 202610020 202611010 202611012 202611014 202611015 202612010
202614028 202614029 202614031 202617013 202618012 202620006 202621009
202623018 202625025 202625026 202626006 202627015 202628010 202628011
202629020 202629022 202630013 202630015 202630016 202630018 202630019
202632022 202633011 202634016 202634018
• 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 202634015
202634017
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 202634019
202634020
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 202226014 202227012
202230013 202321015 202323013 202414009 202434013 202452016 202501016
202502006 202527014 202530010 202530017 202538026 202540017 202540019
202550040 202550045 202551047 202612009 202614035 202627018 202629023
202631010 202634019 202634020
501.04-07
• Labor Organizations
201217022 201311031 201646007 201824014 201951011 202345010 202350014
202350016 202501015 202627017
501.05-00
• Agriculture and Horticulture Organizations
201205011 201205015 201233018 201327015 201508011 201640024 201716049
201729021 201746027 201849012 201905005 202005022 202339038 202345010
202405015 202420029 202443018 202630012
501.05-01
52
• Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards
of Trade
201205014 201205015 201213032 201215014 201218018 201231013 201237021
201246039 201321026 201329023 201329024 201646005 201701019 201731015
201749016 201338047 201347023 201349019 201349021 201405025 201406020
201420021 201425014 201430018 201446026 201451038 201502015 201509041
201514019 201521017 201527045 201540017 201617010 201631015 201633035
201633036 201633037 201639016 201649017 201702044 201715003 201717045
201718040 201721020 201733016 201736028 201750020 201751023 201809007
201811016 201814011 201821013 201832018 201906014 201907007 201931009
201931010 201931013 201940009 201941025 201944014 201945028 201951010
201951011 202007021 202009027 202010004 202013016 202015020 202015022
202015025 202017028 202018008 202034010 202050016 202052025 202052040
202110021 202122015 202149014 202213010 202214015 202221016 202224014
202232020 202232021 202232022 202232023 202237012 202248013 202309016
202319017 202333006 202346030 202420028 202422011 202429016 202429022
202447016 202507012 202530018 202536041 202538027 202538040 202540021
202547021 202550046 202610018 202610019 202611013 202614030 202618014
202627016 202629016 202629021 202631012
501.06-00
• Performance of Particular Services for Members
201203018 201205014 201205015 201213032 201231013 201242016 201321026
201327015 201701019 201731015 201749016 201347022 201411040 201424023
201425014 201432026 201529010 201540017 201605020 201622033 201633037
201639016 201649017 201715003 201726014 201733016 201736028 201746028
201750020 201751023 201810011 201811016 201818017 201820019 201832018
201836009 201907007 201924019 201931010 201931013 201940009 201941025
201944014 201945028 202007021 202009027 202010004 202015020 202015022
202015025 202017028 202018008 202034010 202050016 202110021 202117016
202122015 202122016 202126023 202149014 202213010 202214015 202221016
202224014 202232020 202232021 202232022 202232023 202237012 202346030
202405010 202420028 202429016 202507012 202538040 202540021 202547021
202550046 202610018 202610019 202611013 202627016 202629016 202629021
202631012
501.06-01
• Conduct of Business for Profit
201327015 201810011 201814011 202018008 202117016 202122016 202221016
202631012
501.06-02
• Professional Associations (See Also 0501.03-11)
201217022 201347022 201621017 201746028
501.06-03
53
• Social Clubs
201204018 201213033 201219032 201225018 201240025 201240027 201240030
201241018 201306027 201315030 201317014 201317015 201317016 201318026
201322044 201323033 201329025 201330041 201612014 201634026 201749011
201330041 201333019 201338044 201338050 201405026 201405027 201406016
201407024 201414029 201418056 201428009 201429028 201434022 201442058
201445027 201448021 201448022 201450023 201451030 201451039 201501015
201511024 201515035 201529011 201551010 201605021 201615019 201615021
201623012 201635007 201635008 201636045 201638028 201640020 201642036
201644021 201702043 201706020 201732035 201745013 201750021 201751022
201806012 201824013 201824014 201835007 201845030 201848017 201928016
201941026 201943026 201948009 201951012 202015018 202015023 202017037
202019027 202022008 202034012 202052013 202052018 202052020 202052021
202052024 202052027 202052035 202052045 202052046 202052047 202052048
202110023 202110025 202110028 202110032 202110033 202110035 202110037
202110039 202110040 202110041 202110043 202110046 202110047 202123009
202124011 202150022 202150024 202150032 202213011 202216021 202216022
202221012 202221015 202226012 202226015 202226019 202227010 202230010
202230012 202230014 202233015 202237013 202237014 202237015 202237018
202238012 202238013 202238015 202238016 202239016 202239019 202240021
202240023 202240024 202240025 202242013 202242019 202242022 202243010
202243012 202243014 202243015 202243016 202243018 202244014 202244015
202244022 202245007 202245008 202246012 202246014 202246016 202248015
202249017 202302016 202303013 202304010 202304011 202304013 202305013
202306014 202310012 202317023 202318022 202318023 202319019 202319024
202321014 202323009 202323012 202323014 202326021 202327016 202327017
202343038 202402013 202403014 202403017 202422014 202437008 202442008
202505023 202505025 202514010 202517018 202530015 202538028 202540020
202550031 202552029 202602002 202604002 202606002 202624008 202625027
202628012 202630017
501.07-00
• Profit v. Not for Profit
201204018 201337018 201342014 201343024 201343025 201344010 201529011
201605021 201615019 201835007 202015023 202319022 202505023 202505025
501.07-01
• Distribution of Assets
201204018 201213034 201213035 201515035 202226016
501.07-02
• Leases or Sales of Club Property
201204018 201302043 201306027 201315030 201629009 202201014 202227010
202343038 202422014 202624008
501.07-03
• Automobile Clubs
201430019
501.07-04
• Business with Nonmembers
201204018 201219032 201634026 201414029 201428009 201428020 201428027
201430019 201515035 201517016 201517017 201605021 201615019 201635008
201706020 201806011 201835007 201845030 201943025 201948009 202011007
202015023 202017037 202227010 202242013 202401018 202422014 202538028
202540020 202550031 202628012 202630017
501.07-05
• Payment of Benefits to Members
201219032 201306027 201642036 201845030 201941026 201943025 202015018
501.07-06
• Fraternal Beneficiary Societies (See Also 0501.03-09)
201425015 201717046 201720011 201951012 202003007 202239015 202332017
202521026 202530012 202549020 202603001 202629017
501.08-00
54
• Voluntary Employees' Beneficiary Associations (See Also 0501.03-01)
201221030 201224037 201250023 201250024 201251023 202039003 201349020
201410037 201410038 201415008 201422025 201434025 201450028 201450029
201513004 201515036 201532037 201605015 201625004 201625018 201703014
201817008 201827014 201835011 202125002 202236004
501.09-00
• Permissible Benefits
202039003 201451040 201605015 201703014 201947010 202034001 202125002
501.09-01
• Geographic Locale
201221030 201330039 201330039 201415008
501.09-02
• Inurement
201321040 201634029 201351026 201605015 201625004 201625018 201734009
201833013
501.09-03
• Membership
201221030 201224037 201250023 201250024 201251023 201415008 201422025
201703014 201835011 202236004
501.09-04
• Domestic Fraternal Societies, Orders, and Associations
201240026 201340022 201620014 201721021 201805015 202133015 202222006
202316012 202319021
501.10-00
• Local Benevolent Life Insurance Associations, etc.
201247019 201431031 201814012 202232017
501.12-00
• Mutual Ditch or Irrigation Companies
201246038
501.12-01
• Mutual or Cooperative Telephone Companies
201309017 201431031
501.12-02
• Mutual or Cooperative Electric Companies
201241012 201340017 201423028
501.12-03
• Cemetery Companies
201409009 201428011 201428029 201605019 202419017 202448015
501.13-00
• Credit Unions
201416009 201447039
501.14-00
• Insurance Companies or Associations With Net Written Premiums of
$350,000Or Less
201713012 201713013 201338046 201338051 201342012 201342013 201405028
201428025 201445016 201447040 201447041 201447042 201450021 201517018
201525013 201609008 201613016 201645019 201652030 201702037 201702048
201712013 201712016
501.15-00
• Organized to Finance Crop Operations
201333014
501.16-00
• Supplemental Unemployment Benefit Trusts
201406018 201411041
501.17-00
• Organization of Past or Present Armed Forces Members
201218020 201237022 201252027 201338048 201414027 201450020 201451041
201451042 201652028 201752015 202052016 202149011 202221010 202611011
501.19-00
• Section 501(c)(25) Organizations
202226017
501.25-00
• Religious and Apostolic Organizations
201310047 202523009 202631011
501.26-00
• Cooperative Hospital Service Organizations
201218016
501.27-00
55
• Dedication of Assets to an Exempt Organization
201706019 201841007 201841008 201904016 201940010 201941030 201942011
501.29-00
• Control of Corporation
201224031 201224034 201247017 201428029 201433017 201839015 202020024
202101008 202504021 202536042 202606003 202614031
501.30-00
• Closely Controlled Organizations
201306026
501.30-01
• Dealings With Controlling Interests
201237019 201307009 201345032 201350047
501.30-02
• Proof of Exemption
201235023 201701020 201649016 201710035 201710036 201835012 202032008
202114023 202313008 202313009
501.31-00
• Domestic Fraternal Societies
201404012
501.31-01
• Income Inures v. does Not Inure to Private Individual
201202038 201202039 201203024 201203025 201204019 201204021 201205010
201205012 201209011 201209012 201209013 201210042 201211025 201211026
201213030 201213031 201215012 201215013 201217019 201218021 201219028
201219032 201226029 201227006 201228040 201228041 201228042 201229001
201229010 201230024 201232035 201233018 201234030 201241011 201242015
201244021 201247018 201250025 201250027 201250029 201252024 201252026
201302040 201302041 201303017 201303019 201303020 201305011 201305012
201305013 201307014 201308032 201310046 201310049 201311029 201311030
201311033 201313032 201314045 201314048 201314049 201315029 201323028
201323035 201326019 201330037 201330043 201701021 201911008 202039019
201308032 201330037 201330043 201337017 201350047 201403018 201410035
201411038 201411039 201417017 201419019 201424024 201428022 201428026
201428027 201433019 201433020 201443021 201443022 201451043 201451045
201502017 201504017 201511026 201514011 201515037 201519033 201519034
201519035 201529012 201533014 201545028 201545029 201548021 201548025
201604018 201614038 201617011 201620011 201631014 201636046 201637017
201714031 201729023 201740023 201746027 201808019 201831013 201831014
201832019 201843013 201907008 201918020 202016022 202016026 202022005
202044011 202110034 202113008 202113009 202118022 202122017 202309016
202342018 202429016 202436013 202449017 202514005 202530014 202540013
202604001 202634015
501.32-00
• Distribution of Assets to Private Individuals
201203025 201209011 201209012 201209013 201213031 201215012 201215013
201216040 201218021 201228040 201230024 201232035 201234029 201252024
201252026 201302040 201303019 201303020 201305011 201305012 201308032
201310046 201310049 201311033 201314048 201315029 201323028 201330043
201911008 202039019 201308032 201330043 201403018 201411039 201428026
201440021 201502017 201504017 201511026 201519035 201525012 201545029
201548025 201614038 201636046 201640019 201640022 201740023 201751016
201822032 201831014 201831015 201835009 201907008 202017030 202040008
202044011 202122017 202131011 202141027 202150031 202342018 202414007
202436013 202451019 202504020 202516008 202530016
501.32-01
56
• Private v. Public Interest Served
201202038 201202039 201203024 201203025 201204019 201204020 201205010
201205011 201205012 201209011 201209012 201209013 201210042 201210043
201211025 201211026 201213031 201215012 201215013 201216040 201217019
201218021 201219028 201219029 201221023 201223020 201224031 201224034
201227006 201228040 201228041 201228042 201229001 201229010 201230024
201232035 201233018 201234029 201234030 201241011 201242015 201244021
201247017 201247018 201250025 201250027 201250028 201250029 201252024
201252025 201252026 201302040 201302041 201303017 201303019 201303020
201304011 201305011 201305012 201305013 201307014 201308032 201309019
201310046 201310048 201310049 201311028 201311029 201311030 201311033
201313032 201313033 201313034 201314045 201314046 201314047 201314048
201314049 201315029 201322053 201323028 201323035 201326019 201330043
201632020 201701020 201701022 201749017 201911016 201911017 202021021
202021025 202021026 202039019 201308032 201330043 201331007 201331008
201334043 201334044 201334045 201345032 201349023 201403017 201404013
201405024 201407019 201407020 201409012 201410035 201411039 201416010
201417017 201419015 201423031 201424024 201424027 201427018 201428023
201428028 201430014 201431032 201433019 201433020 201438030 201440021
201451043 201451045 201452018 201502017 201504017 201510058 201510059
201511026 201514011 201514013 201516066 201517019 201519033 201519035
201523021 201523022 201526021 201535019 201538025 201545029 201545030
201548021 201548025 201601014 201610025 201614038 201617011 201631014
201636046 201640019 201640022 201641026 201641027 201643026 201648020
201651016 201714030 201714031 201718036 201729023 201733015 201733017
201736025 201740023 201744020 201747009 201748010 201750018 201751016
201801013 201803009 201819011 201822030 201822032 201830023 201831012
201831013 201831014 201831015 201832013 201832015 201832019 201833032
201835009 201838008 201844013 201904015 201907008 201910021 201918017
201918020 201919015 201928015 201929021 201931011 201934008 201935013
201936010 201940011 201941027 201941029 201944015 201944016 201947020
201951015 202005020 202015017 202015024 202015026 202016017 202016018
202016020 202016021 202016022 202016024 202016025 202016026 202016027
202017030 202017031 202017034 202017035 202022005 202032008 202033006
202036008 202040008 202041007 202044011 202046010 202047009 202047010
202047012 202052022 202052034 202053020 202101008 202102009 202102010
202105010 202105011 202109007 202109008 202110034 202110044 202117023
202118022 202124012 202125023 202131012 202135008 202138007 202138008
202140017 202141026 202141027 202144030 202145031 202150020 202150031
202201015 202207010 202224013 202224015 202228015 202228016 202232018
202232019 202242009 202242015 202242016 202242023 202244020 202244021
202245009 202247016 202302017 202304014 202305015 202306011 202307007
202308012 202310013 202311007 202318020 202321016 202327019 202332014
202332016 202333003 202340020 202342018 202345011 202347019 202349013
202349014 202351014 202351015 202403016 202403019 202405006 202405013
202406014 202408009 202414007 202416014 202416015 202419019 202419025
202421009 202426017 202428007 202428008 202429019 202429021 202431014
202431015 202432020 202434012 202434014 202440013 202443021 202448012
202448016 202449015 202449016 202449017 202451019 202452017 202504014
202504020 202504021 202505024 202508005 202514005 202514008 202515015
202516007 202516008 202517019 202521022 202521023 202521024 202522007
202523004 202523007 202523008 202523010 202530013 202532013 202532017
202533010 202533011 202534005 202534006 202534008 202534009 202534011
202536032 202536037 202536042 202537004 202538029 202538032 202538033
202538034 202538038 202538041 202539013 202540009 202540012 202540013
202540016 202540018 202540024 202540025 202547022 202548026 202549016
202549021 202550033 202550041 202550042 202552032 202552036 202552037
202552038 202602001 202602003 202604001 202606001 202606005 202610017
202611010 202611014 202611015 202612010 202614031 202614036 202617013
202619019 202620005 202620006 202621009 202623018 202626006 202627014
501.33-00
57
202629020 202630013 202630015 202631014 202634015 202634018 202634020
• Trustees Serve Private Interest
201226029 201228041 201236033 201315028 201350043 201414024 201451043
201451045 201652029 202530016
501.33-01
• "Exclusively" Test
201221023 201228040 201237019 201303019 201303020 201306026 201322053
201632021 201701020 202021021 201334045 201340021 201345031 201345032
201405023 201407020 201414024 201415007 201431032 201433019 201452018
201505042 201511024 201523021 201529013 201538025 201540019 201545030
201617011 201702042 201712015 201718038 201721022 201729022 201733017
201737013 201747009 201801013 201808020 201818018 201833032 201835006
201835012 201839015 201843013 201910021 201918018 201918019 201918020
201931011 201932017 201941027 201944016 201951015 202014017 202015019
202015021 202016029 202031010 202032007 202032008 202033006 202036007
202036008 202041007 202041008 202041009 202046010 202047010 202047013
202047014 202049005 202052022 202053019 202053020 202102012 202129016
202135008 202138007 202138008 202138010 202140017 202141024 202141026
202141028 202144028 202144029 202144030 202145029 202150020 202152019
202152020 202152022 202201015 202202017 202213012 202218025 202218026
202221009 202221011 202221018 202223016 202224015 202226018 202230011
202232018 202236011 202237011 202242010 202242016 202244018 202302017
202305015 202308012 202309017 202313008 202313009 202321016 202324012
202326020 202343037 202349014 202405006 202416014 202420031 202422013
202429017 202429021 202431013 202431014 202431015 202436013 202440013
202444012 202449015 202449016 202451019 202504019 202508006 202514007
202514011 202517017 202520011 202523005 202523006 202523008 202526013
202530014 202533010 202534006 202534007 202534009 202536034 202536037
202538042 202539012 202540014 202550033 202550044 202552032 202552036
202607023 202610017 202611010 202618012 202619019 202620005 202621009
202628011 202634018
501.35-00
• Business Activities
201234029 201250029 201310046 201314047 201329024 201330038 201701020
201911010 201330038 201334045 201404013 201405022 201405023 201407019
201428028 201431032 201433020 201510058 201514013 201525012 201545030
201601014 201617011 201645017 201702041 201702042 201714031 201720010
201734009 201747009 201801014 201808020 201818018 201819011 201830023
201832015 201833032 201835006 201835009 201844013 201918019 201940011
201944015 202019029 202022005 202032007 202131012 202141028 202145029
202213009 202214014 202221018 202222007 202235011 202235012 202242010
202249018 202307007 202311007 202318021 202332014 202339045 202346033
202347018 202442009 202523006 202531014 202533010 202534011 202539014
202618012
501.36-00
• Section 501(c)(3) Organizations
201204021 201205013 201210041 201233017 201234030 201236033 201242017
201247017 201250027 201302041 201305013 201309019 201311029 201314045
201314049 201330037 201330038 201632021 201749017 201911010 202021026
201330037 201330038 201403017 201405023 201414024 201428022 201428023
201510058 201517008 201525011 201535019 201538025 201540016 201545031
201601014 201617012 201641025 201641027 201702041 201710031 201710033
201712017 201717048 201733015 201743018 201803009 201814010 201830023
201925017 201929021 201944016 202004011 202004012 202014017 202015021
202016028 202020024 202036007 202041008 202041009 202101008 202129017
202131012 202214014 202222007 202235012 202307007 202406014 202443021
202448015 202520011 202523005 202523007 202531013 202531014 202532012
202533010 202536034 202538039 202552037 202614028 202614029 202614036
202620005 202628010
501.36-01
58
• Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00)
202031011 202047014 202125022 202127040 202237011
501.36-02
• Publishing Activities, Radio, Television, etc.
201204021 201252025 201433020 201526020 201710031 201710033 201835008
202005021 202144028 202342018
501.36-03
• Fund Raising (See also 0512.06-00)
201323037 201407020 201416010
501.36-04
• Legislative and Political Propaganda Activities
201415007 201505042 202206013
501.38-00
• "Action" Organizations
201415007 201430014 201505042 201908024 201932017 202316011 202634016
501.38-01
• Electing Expenditure Test
201239012 201415007 201804005 202206013
501.38-02
Section 502
Feeder Organizations (Exempt v. Not Exempt)
201317011 201444043
502.00-00
Section 503
Requirements for Exemption (Exempt v. Not Exempt)
201242014 201242017 201245021 201311028 201325017 201338052 201444043
201507026 201517008 201928015 202414007 202451019
503.00-00
• Organizations to Which Section Applies
202309016
503.01-00
• Future Status of Organizations Denied Exemption
201209007 201209008 201520013
503.03-00
Status After Organization Ceases to Qualify for Exemption Under Section
501(c)(3) Because of Substantial Lobbying or Because of Political Activities
504.00-00
• Denial of Exemption
201205011 201205013 201217019 201446028 201510059
504.50-00
Termination of Private Foundation Status
201216045 201243015 201321024 201418060 201435016 201513005 201514016
201714002 201714003 201825004 201930017 202017026 202231005 202231006
202231007 202231008 202328004 202328005 202432004 202432005 202432006
202432007 202432008 202535005 202550004 202550005 202601002 202601003
202601014 202614004 202630006
507.00-00
• Termination Under Section 507(a)(1)
201230026 201417020 201417021 201427019
507.01-00
• Special Rules
201345033 201345034
507.01-01
• Termination Under Section 507(b)(1)(B)
201441018
507.04-00
• Liability of Transferee Organizations
201243015 201244020 201321024 201321025
507.05-00
• Imposition of Tax
201244020 201321024 201321025 201325018 201325019 201325020 201325021
201448026 201603033 201603034 201606030
507.06-00
• Aggregate Tax Benefit
201244020 201321025 201603033 201603034
507.07-00
• Substantial Contributor
201609001
507.08-00
Section 504
Section 507
59
Section 508
Section 509
Section 511
Section 512
• Value of Assets
201321024 201321025
507.09-00
Special Rules With Respect to Section 501 (c)(3) Organizations
202119002
508.00-00
• New Organizations
201446025
508.01-00
• Presumption
202540018
508.01-01
• Exceptions
202549024
508.02-00
• Governing Instruments
201931011
508.04-00
Private Foundation Defined
202023012
509.00-00
• Definitions
201418067
509.01-00
• Private Foundation
201306023 201802017 201825004 202047011
509.01-01
• Support
201239011 201240036 201342011 201711014
509.01-02
• Exceptions to Private Foundation Status
201335018 201417018 202023012
509.02-00
• Publicly Supported Organizations
202039020 201445015 201507024 201620016 201729025 201733019 201850023
201909015 201923027 202023012 202031009 202034007 202034008 202126029
202144032 202228019 202235013 202245012 202248017 202305020 202309021
202313009 202313010 202344020 202349019 202512004 202522008 202523013
202539017 202550047 202623021
509.02-01
• Supporting Organizations
201314044 202611016
509.02-02
• Churches
201310045 202549024
509.02-04
• Continuation of Private Foundation Status
201424025
509.03-00
Tax on Unrelated Business Income of Charitable, etc, Organizations
(Taxable v. Not Taxable)
201206018 201219024 201251019 201701002 201405029 201406020 201410037
201424025 201425016 201426029 201429029 201440022 201441019 201451044
201501014 201503018 201545027 201626004 202415003
511.00-00
• Organizations Subject to Tax
201406019
511.01-00
• Section 501(c)(2) Corporations
201241018
511.02-00
Unrelated Business Taxable Income (Taxable v. Not Taxable)
201208038 201209014 201218014 201218015 201223021 201250025 201251019
201306023 201311032 201311036 201321024 201321025 201323029 201328035
201701002 201406020 201407022 201409009 201413012 201422027 201423027
201423030 201425016 201426029 201430017 201434025 201440022 201441019
201451044 201501014 201503018 201613014 201613015 201630009 201636042
201636043 201710005 201729013 201729014 201730022 201837014 202133014
512.00-00
60
Section 513
Section 514
Section 521
• Exception, Additions, and Limitations on Unrelated Income
201206018 201425016 201430017 201503018 201644019 202002010
512.01-00
• Rents and Royalties
202039018 201444043 201644019 201740002
512.01-01
• Rent v. Ordinary Business Profits
201422027 201849009
512.01-02
• Investments and Other Speculative Activities--Foundation (See Also
0501.26-06)
201329028 201333020 201413012 201613014 201613015 201636042 201636043
201729013 201729014 201730022
512.04-00
• Advertising (See Also 0501.26-02)
201405029 201837014
512.05-00
• Fund-Raising Activities (See Also 0501.26-06)
201330043 201330043
512.06-00
• Definitions
512.09-00
• Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et.
seq.)
201213034 201213035 201235024 201302043 201344011 201425016 201434025
201545027 201833013 201844005
512.09-03
• Modifications
201409009 201435017 201441018 201503018 201603032 202027003
512.10-00
Unrelated v. Not Unrelated Trade or Business
201219024 201219031 201250025 201251019 201320023 201322054 201701002
201406020 201413012 201417018 201422027 201423027 201423030 201430018
201440023 201445015 201543017 201603032 201613014 201613015 201633032
201636042 201636043 201644019 201710005 201729013 201729014 201730022
202331004
513.00-00
• Trusts
201613014 201613015 201636042 201636043 201729013 201729014 201730022
513.01-00
• Advertising, etc., Activities
201811016 201837014
513.02-00
• Sales and Service to Public
201205013 201221024 201428030 202125020
513.04-00
• Games of Chance
202002010
513.05-00
Unrelated Debt-Financed Income
201418061 201422027 201430017 201434024 201434026 201849009 202225007
514.00-00
• Rent and Deductions
201740002
514.01-00
• Definitions--Debt-Financed Property
201221024 201418061 201434024 201434026 201603032 201702002 201703005
201740002 202225007
514.06-00
• Acquisition Indebtedness
201206018 201246040 201740002
514.07-00
Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt)
201333014 201511020 201835010
521.00-00
• Farmers' v. Not a Farmers' Cooperative
202402013
521.01-00
61
Section 527
Political Organizations
202005020
527.00-00
Section 528
Certain Homeowners Associations
201210007 201214016 201223011 201918006 202112001 202601007
528.00-00
• Revocation of Election
201244005 201327008
528.04-00
• Definition of Homeowners Association
201204017
528.05-00
Section 529
Qualified State Tuition Programs
201310043 201317017
529.00-00
Section 531
Imposition of Accumulated Earnings Tax (Imposed v. Not Imposed)
201653017
531.00-00
Section 533
Evidence of Purpose to Avoid Income Tax (Proscribed Purpose v. Not
Proscribed Purpose)
533.00-00
• Holding and Investment Companies
201653017
533.02-00
Section 534
Burden of Proof--Accumulated Earning Tax (Commissioner v. Taxpayer)
201428023
534.00-00
Section 542
Definition of Personal Holding Company
542.00-00
• Stock Ownership Requirements
201208025
542.02-00
• Consolidated Returns
201901002
542.03-00
Section 544
Rules for Determining Stock Ownership
201208025
544.00-00
Section 561
Deduction v. Not a Deduction for Dividends Paid
561.00-00
• Personal Holding Companies
201901002
561.03-00
• Dividends-Paid Deduction
201901002
561.07-00
Dividends Eligible v. Not Eligible for Dividends-Paid Deduction
201205004 201244012 201304004 201516047
562.00-00
• Preferential Dividends
201216031 201304002 201316013 201327006 201444022 201516047 201924003
202051005
562.03-00
Consent Dividends
201202014 201336017 201628015 201901002 202136003 202144006 202515002
202538013
565.00-00
• General Rule
201316014
565.01-00
• Making and Filing Consents
201201011
565.01-02
Section 581
Bank v. Not a Bank
201341017
581.00-00
Section 597
Federal Financial Assistance Provided
201201010
597.00-00
• Federal Financial Assistance Tax
597.05-00
Section 562
Section 565
62
• Basis
201733014 202224011
597.05-01
• Taxable Transfers
201441014 201733014
597.06-00
• Limitation on Collection
201614035
597.07-00
• Anti-Abuse
201733014
597.12-00
Allowance of Deduction for Depletion (Deductible v. Not Deductible)
201448020
611.00-00
• By Whom Deductible
611.02-00
• Economic Interest in Mineral in Place
201520004 201448020 201520004
611.02-04
Section 612
Basis for Cost Depletion (Included v. Not Included in Basis)
202341008
612.00-00
Section 613
Percentage Depletion
613.00-00
• Gross Income From Property
201710023 201722028
613.02-00
Section 611
Section 613A
Limitations on Percentage Depletion in the Case of Oil and Gas Wells
613A.00-00
• Exemption for Independent Producers and Royalty Owners
613A.03-00
• General Rule
201210003
613A.03-01
• Limitations on Subsection (c)
613A.04-00
• Retailers Excluded
201210003 202140003
613A.04-02
Definition of Property
614.00-00
• Election to Aggregate Separate Operating Mineral Interests in Case of Mines
201343005
614.02-00
• Aggregating Non-Operating Mineral Interests
201405002 201746019 201852017 201952004 202044005 202052009 202150005
202407003 202501002 202501003 202530002 202624005
614.04-00
Deduction and Recapture of Certain Mining Exploration Expenditures
201718011
617.00-00
• Recapture on Reaching Producing Stage
201350033
617.03-00
Section 638
Continental Shelf Areas
201311024
638.00-00
Section 641
Imposition of Tax
201727008 202335014
641.00-00
Section 642
Special Rules for Credits and Deductions
201216045 201343002 201345033 201345034 201803004 201908008
642.00-00
• Charitable Deduction
201202019 201225004 202001013 202001014 202001015 201343002 201611002
201714002 201714003 201721003 201803004 202332011 202423002 202506004
202618006
642.03-00
Section 614
Section 617
63
• Gross Income Requirement
202423002
642.03-01
• Pursuant to Governing Instrument
201438014 201747005
642.03-02
• Paid or Permanently Set Aside
202423002
642.03-03
• Pooled Income Funds
201450016
642.03-06
Definitions Applicable to Subparts A, B, C, and D
201238004 201245007 202134003 201436043 201516008 201516020 201516028
201519012 201527032 201530008 201530009 201530010 201530011 201530012
201530013 201531003 201531004 201531005 201531006 201531007 201532008
201532009 201532010 201532011 201532012 201532013 201702005 201702006
201722007 202133005 202239006
643.00-00
• Income Defined
201320009
643.02-00
• Treatment of Property Distributed in Kind
202239006
643.05-00
• Multiple Trusts
201928004
643.06-00
Deduction for Estates and Trusts Accumulating Income or Distributing
Corpus
201223012 201238004 202134003 202134004 201436043 201928004 201928005
202133005 202322005
661.00-00
• Amounts Paid, Credited, or Required to Be Distributed
201651013 201747005
661.01-00
Section 662
Inclusion of Amounts in Gross Income of Beneficiaries of Estates and
TrustsAccumulating Income or Distributing Corpus
201223012 202134004 201436043 201519012 201928004 202322005
662.00-00
Section 663
Special Rules Applicable to Sections 661 and 662
201710003 201928010 202007002 202012001 202044010
663.00-00
• 65-Day Rule
201245008 201709010 201801011 202012001
663.04-00
Charitable Remainder Trusts
201249002 201332011 201332012 201340012 201420010 201426006 201442067
201648007 201648008 201648009 201845014 202047005 202448002 202601002
202601003 202601014
664.00-00
• Definitions
201340012 201648007 201648008 201648009 201845014 202047005 202448002
664.03-00
• Charitable Remainder Annuity Trust
201333006
664.03-01
• Charitable Remainder Unitrust
201340012 201613014 201613015 201636042 201636043 201648007 201648008
201648009 201729014 201730022 201845014 202047005 202145026 202448002
664.03-02
• Valuation
201325018 201325019 201325020 201325021
664.04-00
Section 643
Section 661
Section 664
64
Section 671
Trust Income, Deductions, and Credits Attributable to Grantors and
OthersAs Substantial Owners
201244004 201245006 201310002 201310003 201310004 201310005 201310006
201343021 201349001 201410001 201410002 201410003 201410004 201410005
201410006 201410007 201410008 201410009 201410010 201426014 201436008
201436009 201436010 201436011 201436012 201436013 201436014 201436015
201436016 201436017 201436018 201436019 201436020 201436021 201436022
201436023 201436024 201436025 201436026 201436027 201436028 201436029
201436030 201436031 201436032 201440008 201440009 201440010 201440011
201440012 201507008 201532023 201613007 201614006 201614007 201614008
201636027 201636028 201636029 201636030 201636031 201636032 201642019
201650005 201653001 201653002 201653003 201653004 201653005 201653006
201709020 201718003 201718004 201718005 201718006 201718007 201718008
201718009 201718010 201718012 201742006 201744006 201744007 201744008
201751001 201751002 201751003 201832005 201832006 201832007 201832008
201832009 201836006 201848002 201852009 201852014 201908003 201908004
201908005 201908006 201908007 201908008 201925005 201925006 201925007
201925008 201925009 201925010 202006002 202006003 202006004 202006005
202006006 202007010 202022002
671.00-00
• Persons Treated as Grantors
201226019 201326011 201430003 201430004 201430005 201430006 201430007
201510001 201510002 201510003 201510004 201510005 201510006 201510007
201510008 201523017 201527004 201550005 201550006 201550007 201550008
201550009 201550010 201550011 201550012 201628010 201653007 201653008
201653009 201739004 201832005 201832006 201832007 201832008 201832009
202006002 202006003 202006004 202006005 202006006 202007010 202014001
202014002 202014003 202014004 202014005 202017018 202022002 202610014
671.02-00
• Allocation of Income and Deductions
201729009 201838002 201838003 201838004 201838005 201838006 201838007
201850001 201850002 201850003 201850004 201850005 201850006
671.03-00
Definitions and Rules
672.00-00
• Subpart E not to Result in Foreign Ownership
201532023 201807001
672.05-00
• Exceptions to General Rule
201532023 201544002 201807001
672.05-01
Section 673
Reversionary Interests
201642019
673.00-00
Section 674
Power to Control Beneficial Enjoyment
201507008 201908005
674.00-00
• Power Exercisable Only by Will
201326011
674.01-00
Administrative Powers
201235006 201507008
675.00-00
• General Powers of Administration
201216034
675.04-00
Section 677
Income for Benefit of Grantor
201326011 201507008
677.00-00
Section 678
Person Other Than Grantor Treated as Substantial Owner
202022002
678.00-00
• Power to Vest Corpus or Income in Self
201633021
678.01-00
Section 672
Section 675
65
Section 691
Recipients of Income in Respect of Decedents
201330011 201330011 201338028 201430022 201444024 202332011
691.00-00
• Includibility of Item as Income in Respect of Decedent Generally
201438014 201611002 201909003 202506004
691.01-00
Partners, Not Partnerships, Subject to Tax
201507018
701.00-00
• Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2
201917007
701.01-00
Income and Credits of Partner
702.00-00
• Partner's Income v. Partnership Income
201421016
702.05-00
Partner's Distributive Share
201241005 201721013 201729020
704.00-00
• Partnership Agreement
201517006 201537002 201537003
704.01-00
• Section 704(c) Considerations
201216019 201421001 201505001 201537002 201537003 201710007 201710008
201747001
704.01-04
• Limitation on Allowance of Losses
201606027
704.06-00
Section 705
Determination of Basis of Partner's Interest
201421016
705.00-00
Section 706
Taxable Years of Partner and Partnership
201319021
706.00-00
• Closing of Partnership Taxable Year
201806005
706.05-00
Transactions Between Partner and Partnership
201613001 201613002 201613003 201714028
707.00-00
• Not in Capacity as Partner
201324013
707.01-00
• Sales or Exchanges With Respect to Controlled Partnership
201737011
707.02-00
• Losses Disallowed
201343021
707.02-01
Continuation of Partnership
201315026 201605004 201619001 201643016 201643017 201643018 201643019
201745005
708.00-00
• Termination
201244004 201326007 201528007 201619001 201643016 201643017 201643018
201643019 201723008 201723009
708.01-00
• Merger, Conversion or Consolidation
201619001 201643016 201643017 201643018 201643019 201929019
708.02-00
• Division
201619001 201643016 201643017 201643018 201643019
708.03-00
Nonrecognition of Gain or Loss on Contributions
201308019 201326014 201308019 201422004 201511020 201547003 201633028
201710007 201710008 201810005 202016013 202622001
721.00-00
Section 701
Section 702
Section 704
Section 707
Section 708
Section 721
66
• Transfer of Intangibles
202047006
721.03-00
• Gain Includible by Non U.S. Person
202047006
721.04-00
Section 731
Extent of Recognition of Gain or Loss on Distribution
201314004 201421001 201421016 201511020 201537002 201537003
731.00-00
Section 732
Basis of Distributed Property Other Than Money
201505001
732.00-00
Section 734
Optional Adjustment to Basis of Undistributed Partnership Property
201521012
734.00-00
Section 737
Recognition of Precontribution Gain in Case of Certain Distributions to
Contributing Partner
201537002 201537003
737.00-00
Section 741
Recognition and Character of Gain or Loss on Sale or Exchange
202309015 202346016 202452012
741.00-00
• Sale of Interest v. Sale of Assets
202309015
741.02-00
Optional Adjustments to Basis of Partnership Property
201726012 202450004 202451003 202531008 202538018 202610008
743.00-00
• Adjustments to Basis
201929019
743.02-00
Unrealized Receivables and Inventory Items
751.00-00
• Sale or Exchange of Interest in Partnership
202309015
751.01-00
• Inventory Items
202309015
751.04-00
Treatment of Certain Liabilities
201511020 201608005 201841006 202628009
752.00-00
• Liability to Which Property is Subject
201525010
752.03-00
• Sale or Exchange of an Interest
201929019
752.04-00
• Sharing Recourse Liabilities
201525010
752.06-00
• Economic Risk of Loss
201606027 202628009
752.06-01
• Sharing Non-recourse Liabilities
201525010
752.07-00
• Partnership Liability Versus Partner Liability
201525010
752.08-00
Section 743
Section 751
Section 752
67
Section 754
Manner of Electing Optional Adjustment to Basis of Partnership Property
201201007 201201014 201213006 201213024 201214006 201240008 201250012
201314013 201632006 201632007 201632008 201632009 201341002 201352008
201410014 201410019 201410020 201410021 201410022 201410023 201410024
201410025 201410026 201426012 201433010 201436045 201438008 201443011
201506001 201506002 201521012 201528027 201530004 201548012 201603018
201610002 201611008 201620002 201620003 201624016 201624020 201629002
201709005 201709006 201709009 201717014 201717038 201726002 201726010
201728015 201736007 201738007 201811011 201811012 201812008 201814008
201815002 201816006 201817018 201819005 201819010 201823001 201826005
201826007 201826008 201834004 201840003 201846003 201848014 201851006
201851007 201852013 201902024 201902025 201904012 201904013 201917003
201918012 201919007 201919010 201920010 201923015 201924007 201924008
201924010 201924012 201927012 201929016 201933002 201934002 201937012
201943017 201945023 201949010 201950001 201950002 202005014 202006007
202020020 202049001 202050011 202129004 202130006 202130009 202135007
202138006 202211003 202214012 202218008 202218009 202218010 202218011
202218012 202218013 202218014 202218015 202218016 202218017 202218018
202218019 202218020 202218021 202218024 202219004 202219010 202220004
202222002 202244002 202250002 202308002 202313001 202314009 202318015
202318017 202318018 202320003 202322001 202326009 202334015 202336015
202341007 202344009 202346016 202347008 202348001 202352014 202410001
202410012 202410013 202410014 202410015 202411008 202411009 202411010
202411011 202416006 202418004 202418006 202418009 202436004 202436005
202438015 202439011 202440001 202441002 202441003 202444002 202445001
202445008 202447007 202447009 202450004 202451003 202452008 202452009
202452012 202501001 202505004 202505005 202505006 202505007 202505008
202505014 202506006 202509004 202510007 202510009 202515004 202516003
202516006 202517015 202518011 202521002 202521005 202521012 202521017
202523003 202524010 202525003 202526003 202526006 202529001 202531008
202535006 202536005 202536019 202536027 202538009 202538018 202540001
202547008 202547009 202548018 202549007 202550002 202550003 202550019
202550020 202550021 202550022 202551002 202551008 202551028 202552002
202552004 202601010 202610008 202610009 202614020 202614021 202619013
202623009 202623010 202623012 20
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