Organization
See also: United States Code#OrganizationSince the IRC is a duplicate of the U.S. Code Title 26, the organization of the IRC is identical.
For example, section 162(e)(2)(B)(ii) (26 U.S.C. ยง 162(e)(2)(B)(ii)) would be as follows:
Title 26: Internal Revenue Code
- Subtitle A: Income Taxes
- Chapter 1: Normal Taxes and Surtaxes
- Subchapter B: Computation of Taxable Income
- Part VI: Itemized Deductions for Individuals and Corporations
- Section 162: Trade or business expenses
- Subsection (e): Denial of deduction for certain lobbying and political expenditures
- Paragraph (2) Exception for local legislation
- Sub-paragraph (B)
- Clause (ii)
- Sub-paragraph (B)
- Paragraph (2) Exception for local legislation
- Subsection (e): Denial of deduction for certain lobbying and political expenditures
- Section 162: Trade or business expenses
- Part VI: Itemized Deductions for Individuals and Corporations
- Subchapter B: Computation of Taxable Income
- Chapter 1: Normal Taxes and Surtaxes
The Internal Revenue Code is topically organized and generally referred to by section number (sections 1 through 9834). Some topics are short (e.g., tax rates) and some quite long (e.g., pension & benefit plans).
Key IRC Topics By Section:
| Sections | Function |
|---|---|
| 1-15 | Tax rates |
| 21-54 | Credits (refundable and nonrefundable) |
| 55-59A | Alternative Minimum Tax & environmental tax |
| 61-90 | Definition of gross income (before deductions), including items specifically taxable |
| 101-140 | Specific exclusions from gross income |
| 141-149 | Private activity bonds |
| 151-153 | Personal exemptions; dependent defined |
| 161-199 | Deductions, including interest, taxes, losses, and business related items |
| 211-224 | Itemized deductions for individuals |
| 241-250 | Deductions unique to corporations |
| 261-291 | Nondeductible items, including special rules limiting or deferring deductions |
| 301-386 | Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C) |
| 401-436 | Pension and benefit plans: treatment of plans, employers, & beneficiaries |
| 441-483 | Accounting methods & tax years |
| 501-530 | Exempt organizations (charitable and other) |
| 531-565 | Accumulated earnings tax and personal holding companies |
| 581-597 | Banks: special rules for certain items |
| 611-638 | Natural resources provisions: depletion, etc. |
| 641-692 | Trusts & estates: definitions, income tax on same & beneficiaries |
| 701-777 | Partnerships: definitions, treatment of entities and members, special rules (Subchapter K) |
| 801-858 | Insurance companies: special rules, definitions |
| 851-860 | Regulated investment companies (mutual funds) |
| 861-865 | Source of income (for international tax) |
| 871-898 | Tax on foreign persons/corporations; inbound international rules |
| 901-908 | Foreign tax credit |
| 911-943 | Exclusions of foreign income (mostly repealed) |
| 951-965 | Taxation of U.S. shareholders of controlled foreign corporations (Subpart F) |
| 971-999 | Other international tax provisions |
| 1001-1092 | Gains: definitions, characterization, and recognition; special rules |
| 1201-1298 | Capital gains: separate taxation and special rules |
| 1301-1359 | Interperiod adjustments; certain special rules |
| 1361-1388 | S Corporations and cooperative associations: flow-through rules |
| 1391-1400T | Empowerment, enterprise, and other special zones |
| 1401-1403 | Self-employment tax (like social security, below) |
| 1441-1465 | Withholding of tax on nonresidents |
| 1501-1564 | Consolidated returns and affiliated groups (corporations) |
| 2001-2210 | Estate tax on transfers at death |
| 2501-2704 | Gift tax and tax on generation skipping transfers |
| 3101-3241 | Social security and railroad retirement taxes |
| 3301-3322 | Unemployment taxes |
| 3401-3510 | Income tax withholding; payment of employment taxes |
| 4001-5000 | Excise taxes on specific goods, transactions, and industries |
| 5001-5891 | Alcohol, tobacco and firearms taxes and special excise tax rules |
| 6001-6167 | Tax returns: requirements, procedural rules, payments, settlements, extensions |
| 6201-6533 | Assessment, collection, and abatement; limitations on collection & refund |
| 6601-6751 | Interest and non-criminal penalties on underpayments or failures |
| 6801-7124 | Other procedural rules |
| 7201-7344 | Crimes, other offences, forfeitures, tax evasion |
| 7401-7493 | Judicial proceedings |
| 7501-8023 | Miscellaneous rules |
| 9001-9834 | Special taxes & funds (presidential election, highway, black lung, etc.) |
Read more about this topic: Internal Revenue Code
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