Internal Revenue Code · 26 U.S.C.
§ 7701. Definitions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7701
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- June 25, 1959 by Pub. L. 86–70
- Last amended
- July 4, 2025 by Pub. L. 119–21
- Amendments
- 49 dated changes in the source credit
- Length
- 16 subsections · 14,874 words · about 65 min to read
- Defines
- 87 terms
- Cross-references
- cites 48; cited by 66 Code sections and 321 other regulations
- Regulations
- 58 issued under this section
The term “person” shall be construed to mean an+d include an individual, a trust, estate, partnership, association, company or corporation.
The term “partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term “partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
The term “corporation” includes associations, joint-stock companies, and insurance companies.
The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
The term “stock” includes shares in an association, joint-stock company, or insurance company.
The term “shareholder” includes a member in an association, joint-stock company, or insurance company.
The term “United States” when used in a geographical sense includes only the States and the District of Columbia.
The term “State” shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
The term “Secretary of the Treasury” means the Secretary of the Treasury, personally, and shall not include any delegate of his.
The term “delegate,” in relation to the performance of functions in Guam or American Samoa with respect to the taxes imposed by chapters 1, 2, and 21, also includes any officer or employee of any other department or agency of the United States, or of any possession thereof, duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform such functions.
The term “military or naval forces of the United States” and the term “Armed Forces of the United States” each includes all regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also includes the Coast Guard. The members of such forces include commissioned officers and personnel below the grade of commissioned officers in such forces.
The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.
As used in section 2516, if the husband and wife therein referred to are divorced, wherever appropriate to the meaning of such section, the term “wife” shall be read “former wife” and the term “husband” shall be read “former husband”; and, if the payments described in such section are made by or on behalf of the wife or former wife to the husband or former husband instead of vice versa, wherever appropriate to the meaning of such section, the term “husband” shall be read “wife” and the term “wife” shall be read “husband.”
The term “international organization” means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U.S.C. 288–288f).
For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for employees, for the purpose of applying the provisions of sections 104, 105, and 106 with respect to accident and health insurance or accident and health plans, and for the purpose of applying the provisions of subtitle A with respect to contributions to or under a stock bonus, pension, profit-sharing, or annuity plan, and with respect to distributions under such a plan, or by a trust forming part of such a plan, and for purposes of applying section 125 with respect to cafeteria plans, the term “employee” shall include a full-time life insurance salesman who is considered an employee for the purpose of chapter 21.
The term “taxable year” means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. “Taxable year” means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
The term “fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
The terms “paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under subtitle A.
The term “trade or business” includes the performance of the functions of a public office.
Any term used in this subtitle with respect to the application of, or in connection with, the provisions of any other subtitle of this title shall have the same meaning as in such provisions.
The term “Internal Revenue Code of 1986” means this title, and the term “Internal Revenue Code of 1939” means the Internal Revenue Code enacted February 10, 1939, as amended.
The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.
The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30).
The term “enrolled actuary” means a person who is enrolled by the Joint Board for the Enrollment of Actuaries established under subtitle C of the title III of the Employee Retirement Income Security Act of 1974.
The term “tax return preparer” means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any return of tax imposed by this title or any claim for refund of tax imposed by this title. For purposes of the preceding sentence, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.
The term “joint return” means a single return made jointly under section 6013 by a husband and wife.
The term “Indian tribal government” means the governing body of any tribe, band, community, village, or group of Indians, or (if applicable) Alaska Natives, which is determined by the Secretary, after consultation with the Secretary of the Interior, to exercise governmental functions.
No determination under subparagraph (A) with respect to Alaska Natives shall grant or defer any status or powers other than those enumerated in section 7871. Nothing in the Indian Tribal Governmental Tax Status Act of 1982, or in the amendments made thereby, shall validate or invalidate any claim by Alaska Natives of sovereign authority over lands or people.
The term “transferred basis property” means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to the basis in the hands of the donor, grantor, or other transferor.
The term “exchanged basis property” means property having a basis determined under any provision of subtitle A (or under any corresponding provision of prior income tax law) providing that the basis shall be determined in whole or in part by reference to other property held at any time by the person for whom the basis is to be determined.
The term “nonrecognition transaction” means any disposition of property in a transaction in which gain or loss is not recognized in whole or in part for purposes of subtitle A.
In determining whether there is a collective bargaining agreement between employee representatives and 1 or more employers, the term “employee representatives” shall not include any organization more than one-half of the members of which are employees who are owners, officers, or executives of the employer. An agreement shall not be treated as a collective bargaining agreement unless it is a bona fide agreement between bona fide employee representatives and 1 or more employers.
A vehicle shall not be treated as a highway vehicle if such vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design such vehicle’s capability to transport a load over the public highway is substantially limited or impaired.
For purposes of clause (i), a vehicle’s design is determined solely on the basis of its physical characteristics.
For purposes of clause (i), in determining whether substantial limitation or impairment exists, account may be taken of factors such as the size of the vehicle, whether such vehicle is subject to the licensing, safety, and other requirements applicable to highway vehicles, and whether such vehicle can transport a load at a sustained speed of at least 25 miles per hour. It is immaterial that a vehicle can transport a greater load off the public highway than such vehicle is permitted to transport over the public highway.
A trailer or semitrailer shall not be treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for the carrying on of an off-highway function at an off-highway site.
An individual shall not cease to be treated as a United States citizen before the date on which the individual’s citizenship is treated as relinquished under section 877A(g)(4).
Under regulations prescribed by the Secretary, subparagraph (A) shall not apply to an individual who became at birth a citizen of the United States and a citizen of another country.
The term “prohibited foreign entity” means a specified foreign entity or a foreign-influenced entity.
Subject to subclause (II), for any taxable year, the determination as to whether an entity is a specified foreign entity or foreign-influenced entity shall be made as of the last day of such taxable year.
For purposes of the first taxable year beginning after the date of enactment of this paragraph, the determination as to whether an entity is a specified foreign entity described in clauses (i) through (iv) of subparagraph (B) shall be made as of the first day of such taxable year.
Subject to subclause (II), for purposes of clause (i)(II), the term “effective control” means 1 or more agreements or arrangements similar to those described in subclauses (II) and (III) which provide 1 or more contractual counterparties of a taxpayer with specific authority over key aspects of the production of eligible components, energy generation in a qualified facility, or energy storage which are not included in the measures of control through authority, ownership, or debt held which are described in clause (i)(I).
The Secretary shall issue such guidance as is necessary to carry out the purposes of this clause, including the establishment of rules to prevent entities from evading, circumventing, or abusing the application of the restrictions described subparagraph (C) and subclauses (II) and (III) of this clause through a contract, agreement, or other arrangement.
Item (aa) shall not apply in the case of a bona fide purchase or sale of intellectual property.
For purposes of item (aa), any purchase or sale of intellectual property where the agreement provides that ownership of the intellectual property reverts to the contractual counterparty after a period of time shall not be considered a bona-fide purchase or sale.
For purposes of subclauses (I), (II), and (III), the term “taxpayer” shall include any person related to the taxpayer.
For purposes of this clause, the term “contractual counterparty” means an entity with which the taxpayer has entered into a contract, agreement, or other arrangement.
Not later than December 31, 2026, the Secretary shall issue such guidance as is necessary to carry out the purposes of this subparagraph, including establishment of rules to prevent entities from evading, circumventing, or abusing the application of the restrictions against impermissible technology licensing arrangements with specified foreign entities, such as through temporary transfers of intellectual property, retention by a specified foreign entity of a reversionary interest in transferred intellectual property, or otherwise.
For purposes of this paragraph, section 318(a)(2) shall apply for purposes of determining ownership of stock in a corporation. Similar principles shall apply for purposes of determining ownership of interests in any other entity.
The term “applicable critical mineral” has the same meaning given such term under section 45X(c)(6).
The term “covered nation” has the same meaning given such term under section 4872(f)(2) of title 10, United States Code.
The term “eligible component” has the same meaning given such term under section 45X(c)(1).
The term “energy storage technology” has the same meaning given such term under section 48E(c)(2).
The term “related” shall have the same meaning given such term under sections 267(b) and 707(b).
For purposes of applying any provision under this paragraph, the beginning of construction with respect to any property shall be determined pursuant to rules similar to the rules under Internal Revenue Service Notice 2013–29 and Internal Revenue Service Notice 2018-59 (as well as any subsequently issued guidance clarifying, modifying, or updating either such Notice), as in effect on January 1, 2025.
The Secretary may prescribe such regulations and guidance as may be necessary or appropriate to carry out the provisions of this paragraph, including rules to prevent the circumvention of any rules or restrictions with respect to prohibited foreign entities.
The term “energy storage technology” has the same meaning given such term under section 48E(c)(2).
Rules similar to the rules under subparagraphs (H) and (J) of paragraph (51) shall apply for purposes of this paragraph.
Such individual is a lawful permanent resident of the United States at any time during such calendar year.
Such individual meets the substantial presence test of paragraph (3).
An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of subparagraph (A)).
If an alien individual is a resident of the United States under paragraph (1)(A) with respect to any calendar year, but was not a resident of the United States at any time during the preceding calendar year, such alien individual shall be treated as a resident of the United States only for the portion of such calendar year which begins on the residency starting date.
In the case of an individual who is a lawfully permanent resident of the United States at any time during the calendar year, but does not meet the substantial presence test of paragraph (3), the residency starting date shall be the first day in such calendar year on which he was present in the United States while a lawful permanent resident of the United States.
In the case of an individual who meets the substantial presence test of paragraph (3) with respect to any calendar year, the residency starting date shall be the first day during such calendar year on which the individual is present in the United States.
In the case of an individual who makes the election provided by paragraph (4) with respect to any calendar year, the residency starting date shall be the 1st day during such calendar year on which the individual is treated as a resident of the United States under that paragraph.
For purposes of subparagraphs (A)(iii) and (B), an individual shall not be treated as present in the United States during any period for which the individual establishes that he has a closer connection to a foreign country than to the United States.
Clause (i) shall not apply to more than 10 days on which the individual is present in the United States.
In the case of days in: | The applicable multiplier is: |
|---|---|
Current year | 1 |
1st preceding year | ⅓ |
2nd preceding year | ⅙ |
An individual shall not be treated as an exempt individual by reason of clause (ii) of subparagraph (A) for the current year if, for any 2 calendar years during the preceding 6 calendar years, such person was an exempt person under clause (ii) or (iii) of subparagraph (A). In the case of an individual all of whose compensation is described in section 872(b)(3), the preceding sentence shall be applied by substituting “4 calendar years” for “2 calendar years”.
For any calendar year after the 5th calendar year for which an individual was an exempt individual under clause (ii) or (iii) of subparagraph (A), such individual shall not be treated as an exempt individual by reason of clause (iii) of subparagraph (A), unless such individual establishes to the satisfaction of the Secretary that such individual does not intend to permanently reside in the United States and that such individual meets the requirements of subparagraph (D)(ii).
Except as provided in subparagraph (B), (C), or (D), an individual shall be treated as present in the United States on any day if such individual is physically present in the United States at any time during such day.
If an individual regularly commutes to employment (or self-employment) in the United States from a place of residence in Canada or Mexico, such individual shall not be treated as present in the United States on any day during which he so commutes.
If an individual, who is in transit between 2 points outside the United States, is physically present in the United States for less than 24 hours, such individual shall not be treated as present in the United States on any day during such transit.
An individual who is temporarily present in the United States on any day as a regular member of the crew of a foreign vessel engaged in transportation between the United States and a foreign country or a possession of the United States shall not be treated as present in the United States on such day unless such individual otherwise engages in any trade or business in the United States on such day.
The Secretary may prescribe regulations under which an individual who (but for subparagraph (B) or (D) of paragraph (3)) would meet the substantial presence test of paragraph (3) is required to submit an annual statement setting forth the basis on which such individual claims the benefits of subparagraph (B) or (D) of paragraph (3), as the case may be.
For purposes of this title, an alien individual who has not established a taxable year for any prior period shall be treated as having a taxable year which is the calendar year.
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.
The terms “includes” and “including” when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, references in this title to possessions of the United States shall be treated as also referring to the Commonwealth of Puerto Rico.
An arrangement (including a partnership or other pass-thru entity) which is not described in paragraph (1) shall be treated as a lease if such arrangement is properly treated as a lease, taking into account all relevant factors including factors similar to those set forth in paragraph (1).
For purposes of subparagraph (A), the term “qualified solid waste disposal facility” means any facility if such facility provides solid waste disposal services for residents of part or all of 1 or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public.
For purposes of subparagraph (A), the term “cogeneration facility” means a facility which uses the same energy source for the sequential generation of electrical or mechanical power in combination with steam, heat, or other forms of useful energy.
For purposes of subparagraph (A), the term “alternative energy facility” means a facility for producing electrical or thermal energy if the primary energy source for the facility is not oil, natural gas, coal, or nuclear power.
For purposes of subparagraph (A), the term “water treatment works facility” means any treatment works within the meaning of section 212(2) of the Federal Water Pollution Control Act.
For purposes of subparagraph (A), the term “storage facility” means a facility which uses energy storage technology within the meaning of section 48(c)(6).
For purposes of clause (ii) of subparagraph (A), there shall not be taken into account any temporary shut-down of the facility for repairs, maintenance, or capital improvements, or any financial burden caused by the bankruptcy or similar financial difficulty of the service provider.
For purposes of clause (iii) of subparagraph (A), there shall not be taken into account any significant financial benefit merely because payments by the service recipient under the contract or arrangement are decreased by reason of increased production or efficiency or the recovery of energy or other products.
The Secretary may prescribe such regulations as may be necessary or appropriate to carry out the provisions of this subsection.
For purposes of subtitle A, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, the fair market value of such property shall be treated as being not less than the amount of any nonrecourse indebtedness to which such property is subject.
The term “qualified motor vehicle operating agreement” means any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B), (C), and (D) of this paragraph.
An agreement meets the requirements of this subparagraph if the lessor does not know that the certification described in subparagraph (C)(i) is false.
For purposes of this subsection, the term “terminal rental adjustment clause” means a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property.
The term “terminal rental adjustment clause” also includes a provision of an agreement which requires a lessee who is a dealer in motor vehicles to purchase the motor vehicle for a predetermined price and then resell such vehicle where such provision achieves substantially the same results as a provision described in subparagraph (A).
A taxable mortgage pool shall be treated as a separate corporation which may not be treated as an includible corporation with any other corporation for purposes of section 1501.
Any portion of an entity which meets the definition of subparagraph (A) shall be treated as a taxable mortgage pool.
Nothing in this subsection shall be construed to treat any domestic building and loan association (or portion thereof) as a taxable mortgage pool.
To the extent provided in regulations, equity interest of varying classes which correspond to maturity classes of debt shall be treated as debt for purposes of this subsection.
Notwithstanding any other provision of law, the Thrift Savings Fund is not subject to the nondiscrimination requirements applicable to arrangements described in section 401(k) or to matching contributions (as described in section 401(m)), so long as it meets the requirements of this section.
Paragraph (1) shall not be construed to provide that any amount of the employee’s or Member’s basic pay which is contributed to the Thrift Savings Fund shall not be included in the term “wages” for the purposes of section 209 of the Social Security Act or section 3121(a) of this title.
For purposes of this subsection, the terms “Member”, “employee”, and “Thrift Savings Fund” shall have the same respective meanings as when used in subchapter III of chapter 84 of title 5, United States Code.
No provision of law not contained in this title shall apply for purposes of determining the treatment under this title of the Thrift Savings Fund or any contribution to, or distribution from, such Fund.
The Secretary may prescribe regulations recharacterizing any multiple-party financing transaction as a transaction directly among any 2 or more of such parties where the Secretary determines that such recharacterization is appropriate to prevent avoidance of any tax imposed by this title.
Any designation by the Commodity Futures Trading Commission of a contract market which could not have been made under the law in effect on the day before the date of the enactment of the Commodity Futures Modernization Act of 2000 shall apply for purposes of this title except to the extent provided in regulations prescribed by the Secretary.
For purposes of this title, any organization which is otherwise a convention or association of churches shall not fail to so qualify merely because the membership of such organization includes individuals as well as churches or because individuals have voting rights in such organization.
The potential for profit of a transaction shall be taken into account in determining whether the requirements of subparagraphs (A) and (B) of paragraph (1) are met with respect to the transaction only if the present value of the reasonably expected pre-tax profit from the transaction is substantial in relation to the present value of the expected net tax benefits that would be allowed if the transaction were respected.
Fees and other transaction expenses shall be taken into account as expenses in determining pre-tax profit under subparagraph (A). The Secretary shall issue regulations requiring foreign taxes to be treated as expenses in determining pre-tax profit in appropriate cases.
For purposes of paragraph (1), any State or local income tax effect which is related to a Federal income tax effect shall be treated in the same manner as a Federal income tax effect.
For purposes of paragraph (1)(B), achieving a financial accounting benefit shall not be taken into account as a purpose for entering into a transaction if the origin of such financial accounting benefit is a reduction of Federal income tax.
The term “economic substance doctrine” means the common law doctrine under which tax benefits under subtitle A with respect to a transaction are not allowable if the transaction does not have economic substance or lacks a business purpose.
In the case of an individual, paragraph (1) shall apply only to transactions entered into in connection with a trade or business or an activity engaged in for the production of income.
The determination of whether the economic substance doctrine is relevant to a transaction shall be made in the same manner as if this subsection had never been enacted.
For other definitions, see the following sections of Title 1 of the United States Code:
(Aug. 16, 1954, ch. 736, 68A Stat. 911; Pub. L. 86–70, § 22(g), (h), June 25, 1959, 73 Stat. 146; Pub. L. 86–624, § 18(i), (j), July 12, 1960, 74 Stat. 416; Pub. L. 86–778, title I, § 103(t), Sept. 13, 1960, 74 Stat. 941; Pub. L. 87–834, §§ 6(c), 7(h), Oct. 16, 1962, 76 Stat. 982, 988; Pub. L. 87–870, § 5(a), Oct. 23, 1962, 76 Stat. 1161; Pub. L. 88–272, title II, §§ 204(a)(3), 234(b)(3), Feb. 26, 1964, 78 Stat. 36, 114; Pub. L. 89–368, title I, § 102(b)(5), Mar. 15, 1966, 80 Stat. 64; Pub. L. 89–809, title I, § 103(l)(1), Nov. 13, 1966, 80 Stat. 1554; Pub. L. 90–364, title I, § 103(e)(6), June 28, 1968, 82 Stat. 264; Pub. L. 91–172, title IV, § 432(c), (d), title IX, § 960(j), Dec. 30, 1969, 83 Stat. 622, 623, 735; Pub. L. 92–606, § 1(f)(4), Oct. 31, 1972, 86 Stat. 1497; Pub. L. 93–406, title III, § 3043, Sept. 2, 1974, 88 Stat. 1003; Pub. L. 94–455, title XII, § 1203(a), title XIX, § 1906(a)(57), (b)(13)(A), (c)(3), Oct. 4, 1976, 90 Stat. 1688, 1832, 1834, 1835; Pub. L. 95–600, title I, § 157(k)(2), title VII, § 701(cc)(2), Nov. 6, 1978, 92 Stat. 2809, 2923; Pub. L. 97–34, title VII, § 725(c)(4), Aug. 13, 1981, 95 Stat. 346; Pub. L. 97–248, title II, § 201(d)(10), formerly § 201(c)(10), title III, §§ 307(a)(17), 308(a), 336(a), Sept. 3, 1982, 96 Stat. 421, 590, 591, 628, renumbered § 201(d)(10) and amended Pub. L. 97–448, title III, § 306(a)(1)(A)(i), (b)(3), Jan. 12, 1983, 96 Stat. 2400, 2406; Pub. L. 97–449, § 5(e), Jan. 12, 1983, 96 Stat. 2442; Pub. L. 97–473, title II, § 203, Jan. 14, 1983, 96 Stat. 2611; Pub. L. 98–67, title I, §§ 102(a), 104(d)(1), Aug. 5, 1983, 97 Stat. 369, 379; Pub. L. 98–216, § 3(c)(2), Feb. 14, 1984, 98 Stat. 6; Pub. L. 98–369, div. A, title I, §§ 31(e), 43(a)(1), 53(c), 75(c), 138(a), title IV, §§ 412(b)(11), 422(d)(3), 474(r)(29)(K), 491(d)(53), title V, § 526(c)(1), July 18, 1984, 98 Stat. 518, 558, 567, 595, 672, 792, 798, 845, 852, 874; Pub. L. 98–443, § 9(q), Oct. 4, 1984, 98 Stat. 1708; Pub. L. 99–514, title II, § 201(c), (d)(14), title VI, §§ 671(b)(3), 673, title XI, §§ 1137, 1147(a), 1166(a), title XVIII, §§ 1802(a)(9)(C), 1810(l)(1)–(5)(A), 1842(d), 1899A(63), (64), Oct. 22, 1986, 100 Stat. 2138, 2142, 2317, 2319, 2486, 2493, 2511, 2790, 2830–2832, 2853, 2962; Pub. L. 100–202, § 101(m) [title VI, § 624(a)], Dec. 22, 1987, 101 Stat. 1329–390, 1329–429; Pub. L. 100–647, § 1(c), title I, §§ 1001(d)(2)(D), 1002(a)(2), 1006(t)(12), (25)(A), 1011A(m)(1), 1011B(e), 1018(g)(3), Nov. 10, 1988, 102 Stat. 3342, 3351, 3352, 3422, 3426, 3483, 3489, 3583; Pub. L. 101–194, title VI, § 602, Nov. 30, 1989, 103 Stat. 1762; Pub. L. 101–508, title XI, §§ 11704(a)(34), 11812(b)(13), Nov. 5, 1990, 104 Stat. 1388–519, 1388–536; Pub. L. 102–90, title III, § 314(e), Aug. 14, 1991, 105 Stat. 470; Pub. L. 102–318, title V, § 521(b)(43), July 3, 1992, 106 Stat. 313; Pub. L. 103–66, title XIII, § 13238, Aug. 10, 1993, 107 Stat. 508; Pub. L. 103–296, title III, § 320(a)(3), Aug. 15, 1994, 108 Stat. 1535; Pub. L. 104–88, title III, § 304(e), Dec. 29, 1995, 109 Stat. 944; Pub. L. 104–188, title I, §§ 1402(b)(3), 1621(b)(8), (9), 1907(a)(1), (2), Aug. 20, 1996, 110 Stat. 1790, 1867, 1916; Pub. L. 105–34, title XI, §§ 1151(a), 1174(b), title XVI, § 1601(i)(3)(A), Aug. 5, 1997, 111 Stat. 986, 989, 1093; Pub. L. 106–554, § 1(a)(7) [title IV, § 401(i)], Dec. 21, 2000, 114 Stat. 2763, 2763A–650; Pub. L. 107–16, title V, § 542(e)(3), June 7, 2001, 115 Stat. 85; Pub. L. 108–311, title II, § 207(24), Oct. 4, 2004, 118 Stat. 1178; Pub. L. 108–357, title VIII, §§ 804(b), 835(b)(10), (11), 852(a), Oct. 22, 2004, 118 Stat. 1570, 1594, 1609; Pub. L. 109–135, title IV, § 403(v)(2), Dec. 21, 2005, 119 Stat. 2628; Pub. L. 109–280, title XII, §§ 1207(f), 1222, Aug. 17, 2006, 120 Stat. 1071, 1089; Pub. L. 110–28, title VIII, § 8246(a)(1), May 25, 2007, 121 Stat. 200; Pub. L. 110–245, title III, § 301(c)(1), (2)(B), (C), June 17, 2008, 122 Stat. 1646; Pub. L. 111–152, title I, § 1409(a), Mar. 30, 2010, 124 Stat. 1067; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300; Pub. L. 113–295, div. A, title II, § 221(a)(119), Dec. 19, 2014, 128 Stat. 4055; Pub. L. 115–97, title I, §§ 11051(b)(4), 13304(a)(2)(F), Dec. 22, 2017, 131 Stat. 2090, 2125; Pub. L. 115–141, div. U, title IV, § 401(a)(331), (332), (b)(54), (55), Mar. 23, 2018, 132 Stat. 1200, 1205; Pub. L. 117–169, title I, § 13102(n), Aug. 16, 2022, 136 Stat. 1920; Pub. L. 117–286, § 4(c)(33), Dec. 27, 2022, 136 Stat. 4358; Pub. L. 119–21, title VII, § 70512(c), July 4, 2025, 139 Stat. 253.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
- alternative energy facility § 7701(e)(3)(D)
- applicable critical mineral § 7701(a)(51)(I)(i)
- Attorney General § 7701(a)(22)
- cogeneration facility § 7701(e)(3)(C)
- Commissioner § 7701(a)(13)
- contractual counterparty § 7701(a)(51)(D)(ii)(V)
- control § 7701(a)(51)(G)
- cooperative bank § 7701(a)(32)
- corporation § 7701(a)(3)
- covered nation § 7701(a)(51)(I)(ii)
- covered officer § 7701(a)(51)(F)
- domestic building and loan association § 7701(a)(19)
- economic substance doctrine § 7701(o)(5)(A)
- effective control § 7701(a)(51)(D)(ii)(I)(aa)
- effective control § 7701(a)(51)(D)(ii)(II)
- effective control § 7701(a)(51)(D)(ii)(III)(aa)
- eligible component § 7701(a)(51)(I)(iii)
- eligible component § 7701(a)(52)(E)(i)
- employee § 7701(a)(20)
- employee § 7701(j)(4)
- employee representatives § 7701(a)(46)
- energy storage technology § 7701(a)(51)(I)(iv)
- energy storage technology § 7701(a)(52)(E)(ii)
- enrolled actuary § 7701(a)(35)
- exchanged basis property § 7701(a)(44)
- fiduciary § 7701(a)(6)
- fiscal year § 7701(a)(24)
- foreign estate § 7701(a)(31)(A)
- foreign government-related individual § 7701(b)(5)(B)
- foreign trust § 7701(a)(31)(B)
- foreign-controlled entity § 7701(a)(51)(C)
- foreign-influenced entity § 7701(a)(51)(D)(i)
- husband § 7701(a)(17)
- husband § 7701(a)(17)
- Indian tribal government § 7701(a)(40)(A)
- individual retirement plan § 7701(a)(37)
- Internal Revenue Code of 1939 § 7701(a)(29)
- Internal Revenue Code of 1986 § 7701(a)(29)
- international organization § 7701(a)(18)
- joint return § 7701(a)(38)
- levy § 7701(a)(21)
- manufactured product § 7701(a)(52)(E)(iii)
- material assistance cost ratio § 7701(a)(52)(D)(i)
- material assistance cost ratio § 7701(a)(52)(D)(ii)
- material assistance from a prohibited foreign entity § 7701(a)(52)(A)
- Member § 7701(j)(4)
- nonrecognition transaction § 7701(a)(45)
- paid or accrued § 7701(a)(25)
- paid or incurred § 7701(a)(25)
- partner § 7701(a)(2)
- partnership § 7701(a)(2)
- person § 7701(a)(1)
- prohibited foreign entity § 7701(a)(51)(A)(i)
- qualified blood collector organization § 7701(a)(49)
- qualified facility § 7701(a)(51)(I)(v)
- qualified facility § 7701(a)(52)(E)(iv)
- qualified motor vehicle operating agreement § 7701(h)(2)(A)
- qualified solid waste disposal facility § 7701(e)(3)(B)
- regulated public utility § 7701(a)(33)
- related § 7701(a)(51)(I)(vi)
- related entity § 7701(e)(4)(A)(iv)
- Secretary § 7701(a)(11)(B)
- Secretary of the Treasury § 7701(a)(11)(A)
- shareholder § 7701(a)(8)
- specified foreign entity § 7701(a)(51)(B)
- State § 7701(a)(10)
- stock § 7701(a)(7)
- storage facility § 7701(e)(3)(F)
- student § 7701(b)(5)(D)
- substituted basis property § 7701(a)(42)
- Tax Court § 7701(a)(27)
- tax return preparer § 7701(a)(36)(A)
- taxable year § 7701(a)(23)
- taxpayer § 7701(a)(14)
- taxpayer § 7701(a)(51)(D)(ii)(IV)
- teacher or trainee § 7701(b)(5)(C)
- terminal rental adjustment clause § 7701(h)(3)(A)
- Thrift Savings Fund § 7701(j)(4)
- TIN § 7701(a)(41)
- trade or business § 7701(a)(26)
- transaction § 7701(o)(5)(D)
- transferred basis property § 7701(a)(43)
- United States person § 7701(a)(30)
- water treatment works facility § 7701(e)(3)(E)
- wife § 7701(a)(17)
- wife § 7701(a)(17)
- withholding agent § 7701(a)(16)
Regulations under this section
Treasury regulations (26 CFR) issued under § 7701
- § 1.7701-1 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 1.7701(l)-0 Table of contents.
- § 1.7701(l)-1 Conduit financing arrangements.
- § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
- § 1.7701(l)-4 Rules regarding inversion transactions.
- § 20.7701-1 Tax return preparer.
- § 20.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 25.7701-1 Tax return preparer.
- § 25.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 26.7701-1 Tax return preparer.
- § 26.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 28.7701-1 Tax return preparer.
- § 31.7701-1 Tax return preparer.
- § 31.7701-2 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 40.7701-1 Tax return preparer.
- § 41.7701-1 Tax return preparer.
- § 44.7701-1 Tax return preparer.
- § 53.7701-1 Tax return preparer.
- § 54.7701-1 Tax return preparer.
- § 55.7701-1 Tax return preparer.
- § 56.7701-1 Tax return preparer.
- § 156.7701-1 Tax return preparer.
- § 157.7701-1 Tax return preparer.
- § 301.7701-1 Classification of organizations for federal tax purposes.
- § 301.7701-2 Business entities; definitions.
- § 301.7701-3 Classification of certain business entities.
- § 301.7701-4 Trusts.
- § 301.7701-5 Domestic and foreign business entities.
- § 301.7701-6 Definitions; person, fiduciary.
- § 301.7701-7 Trusts—domestic and foreign.
- § 301.7701-8 Military or naval forces and Armed Forces of the United States.
- § 301.7701-9 Secretary or his delegate.
- § 301.7701-10 District director.
- § 301.7701-11 Social security number.
- § 301.7701-12 Employer identification number.
- § 301.7701-13 Pre-1970 domestic building and loan association.
- § 301.7701-13A Post-1969 domestic building and loan association.
- § 301.7701-14 Cooperative bank.
- § 301.7701-15 Tax return preparer.
- § 301.7701-16 Other terms.
- § 301.7701-17T Collective-bargaining plans and agreements (temporary).
- § 301.7701-18 Definitions; spouse, husband and wife, husband, wife, marriage.
- § 301.7701(b)-0 Outline of regulation provision for section 7701(b)-1 through (b)-9.
- § 301.7701(b)-1 Resident alien.
- § 301.7701(b)-2 Closer connection exception.
- § 301.7701(b)-3 Days of presence in the United States that are excluded for purposes of section 7701(b).
- § 301.7701(b)-4 Residency time periods.
- § 301.7701(b)-5 Coordination with section 877.
- § 301.7701(b)-6 Taxable year.
- § 301.7701(b)-7 Coordination with income tax treaties.
- § 301.7701(b)-8 Procedural rules.
- § 301.7701(b)-9 Effective/applicability dates of §§ 301.7701(b)-1 through 301.7701(b)-7.
- § 301.7701(i)-0 Outline of taxable mortgage pool provisions.
- § 301.7701(i)-1 Definition of a taxable mortgage pool.
- § 301.7701(i)-2 Special rules for portions of entities.
- § 301.7701(i)-3 Effective dates and duration of taxable mortgage pool classification.
- § 301.7701(i)-4 Special rules for certain entities.
- § 305.7701-1 Definition of Indian tribal government.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 48 other sections
- § 1441 Withholding of tax on nonresident aliens
- § 2516 Certain property settlements
- § 103 Interest on State and local bonds
- § 1055 Redeemable ground rents
- § 79 Group-term life insurance purchased for employees
- § 104 Compensation for injuries or sickness
- § 105 Amounts received under accident and health plans
- § 106 Contributions by employer to accident and health plans
- § 125 Cafeteria plans
- § 1504 Definitions
- § 408(a) Individual retirement accounts
- § 6013 Joint returns of income tax by husband and wife
- § 7871 Indian tribal governments treated as States for certain purposes
- § 6109 Identifying numbers
- § 301(a) Distributions of property
- § 501(c)(3) Exemption from tax on corporations, certain trusts, etc.
- § 877A(g)(4) Tax responsibilities of expatriation
- § 989(a) Other definitions and special rules
- § 1296(e)(1)(A)(ii) Election of mark to market for marketable stock
- § 318(a)(2) Constructive ownership of stock
- § 45X(c)(6) Advanced manufacturing production credit
- § 48E(c)(2) Clean electricity investment credit
- § 45Y(b)(1) Clean electricity production credit
- § 267(b) Losses, expenses, and interest with respect to transactions between related taxpayers
Show 24 more
- § 707(b) Transactions between partner and partnership
- § 461 General rule for taxable year of deduction
- § 263A Capitalization and inclusion in inventory costs of certain expenses
- § 911(d)(3) Citizens or residents of the United States living abroad
- § 872(b)(3) Gross income
- § 877 Expatriation to avoid tax
- § 871 Tax on nonresident alien individuals
- § 48(c)(6) Energy credit
- § 168(h) Accelerated cost recovery system
- § 1250(a)(1)(B) Gain from dispositions of certain depreciable realty
- § 167 Depreciation
- § 1501 Privilege to file consolidated returns
- § 856(i)(2) Definition of real estate investment trust
- § 860E(d) Treatment of income in excess of daily accruals on residual interests
- § 401(a) Qualified pension, profit-sharing, and stock bonus plans
- § 402(e)(3) Taxability of beneficiary of employees’ trust
- § 3121(a) Definitions
- § 170(c) Charitable, etc., contributions and gifts
- § 1 Tax imposed
- § 2 Definitions and special rules
- § 3 Tax tables for individuals
- § 4 Repealed
- § 5 Cross references relating to tax on individuals
- § 7806(a) Construction of title
Cited by 66 Code sections
- § 25F(a) Qualified elementary and secondary education scholarships
- § 45Q(f)(10)(A) Credit for carbon oxide sequestration
- § 45U(c)(3)(A) Zero-emission nuclear power production credit
- § 45X(c)(1)(C) Advanced manufacturing production credit
- § 45Y(b)(1)(E) Clean electricity production credit
- § 45Z(f)(8)(A) Clean fuel production credit
- § 48E(b)(6) Clean electricity investment credit
- § 50(a)(4)(B) Other special rules
- § 56(e)(2)(D) Adjustments in computing alternative minimum taxable income
- § 118(c)(3)(C) Contributions to the capital of a corporation
- § 139L(c)(1)(B) Interest on loans secured by rural or agricultural real property
- § 168(g)(4)(D) Accelerated cost recovery system
- § 246A(f) Dividends received deduction reduced where portfolio stock is debt financed
- § 269B(e)(2)(B) Stapled entities
- § 355(g)(2)(B)(ii)(II) Distribution of stock and securities of a controlled corporation
- § 357(d)(2)(B) Assumption of liability
- § 362(d)(1) Basis to corporations
- § 401(k)(4)(B)(iii) Qualified pension, profit-sharing, and stock bonus plans
- § 408(p)(1) Individual retirement accounts
- § 408A(b) Roth IRAs
- § 414(d) Definitions and special rules
- § 415(b)(2)(H)(i) Limitations on benefits and contribution under qualified plans
- § 470(c)(2)(C) Limitation on deductions allocable to property used by governments or other tax-exempt entities
- § 542(c)(2) Definition of personal holding company
Show 42 more
- § 593(a)(2) Reserves for losses on loans
- § 597(d) Treatment of transactions in which Federal financial assistance provided
- § 679(a)(4)(C) Foreign trusts having one or more United States beneficiaries
- § 853(f)(2) Foreign tax credit allowed to shareholders
- § 856(m)(3)(A)(i) Definition of real estate investment trust
- § 860F(d)(2)(A) Other rules
- § 865(g)(1)(A)(ii) Source rules for personal property sales
- § 877(c)(2)(B)(i) Expatriation to avoid tax
- § 877A(e)(2) Tax responsibilities of expatriation
- § 881(b)(3)(A)(ii) Tax on income of foreign corporations not connected with United States business
- § 884(e)(5) Branch profits tax
- § 904(f)(3)(D)(iii)(I) Limitation on credit
- § 937(a)(2) Residence and source rules involving possessions
- § 957(c) Controlled foreign corporations; United States persons
- § 958(a)(2) Rules for determining stock ownership
- § 988(a)(3)(B)(i)(II) Treatment of certain foreign currency transactions
- § 993(d)(4)(B)(i) Definitions and special rules
- § 1249(a) Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1313(b) Definitions
- § 1341(b)(2) Computation of tax where taxpayer restores substantial amount held under claim of right
- § 3405(e)(1)(A)(ii) Special rules for pensions, annuities, and certain other deferred income
- § 4041(g)(5) Imposition of tax
- § 4221(a)(6) Certain tax-free sales
- § 4253(k) Exemptions
- § 4475(f) Imposition of tax
- § 4483(h)(4) Exemptions
- § 4965(c)(3) Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4975(f)(6)(B)(i)(II) Tax on prohibited transactions
- § 6038(f)(2) Information reporting with respect to certain foreign corporations and partnerships
- § 6038A(c)(3) Information with respect to certain foreign-owned corporations
- § 6039G(d)(3) Information on individuals losing United States citizenship
- § 6046(a)(1)(A) Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- § 6059(b) Periodic report of actuary
- § 6416(b)(2)(E) Certain taxes on sales and services
- § 6418(g)(5) Transfer of certain credits
- § 6501(o) Limitations on assessment and collection
- § 6662(b)(6) Imposition of accuracy-related penalty on underpayments
- § 6694(f) Understatement of taxpayer’s liability by tax return preparer
- § 6695B(a)(1)(A) Penalty for substantial misstatements on certification provided by supplier
- § 7213(c) Unauthorized disclosure of information
- § 7874(b) Rules relating to expatriated entities and their foreign parents
- § 9704(j)(3)(A) Liability of assigned operators
Cited in 321 regulations not issued under it
- § 1.11-1 Tax on corporations.
- § 1.28-1 Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- § 1.41-4 Qualified research for expenditures paid or incurred in taxable years ending on or after December 31, 2003.
- § 1.41-4A Qualified research for taxable years beginning before January 1, 1986.
- § 1.45-7 Prevailing wage requirements.
- § 1.45R-1 Definitions.
- § 1.45X-2 Sale to unrelated person.
- § 1.48-1 Definition of section 38 property.
- § 1.59A-1 Base erosion and anti-abuse tax.
- § 1.71-1 Alimony and separate maintenance payments; income to wife or former wife.
- § 1.79-0 Group-term life insurance—definitions of certain terms.
- § 1.108-2 Acquisition of indebtedness by a person related to the debtor.
- § 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness.
- § 1.112-1 Combat zone compensation of members of the Armed Forces.
- § 1.118-2 Contribution in aid of construction.
- § 1.125-4 Permitted election changes.
- § 1.139E-1 Tribal general welfare benefits.
- § 1.141-1 Definitions and rules of general application.
- § 1.148-1 Definitions and elections.
- § 1.152-2 Rules relating to general definition of dependent.
- § 1.154 Statutory provisions; cross references.
- § 1.162-21 Denial of deduction for certain fines, penalties, and other amounts.
- § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- § 1.163-12 Deduction of original issue discount on instrument held by related foreign person.
Show 120 more
- § 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
- § 1.166-3 Partial or total worthlessness.
- § 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
- § 1.171-1 Bond premium.
- § 1.172-8 Net operating loss carryovers for regulated transportation corporations.
- § 1.174-1 Research and experimental expenditures; in general.
- § 1.179C-1 Election to expense certain refineries.
- § 1.199A-9 Domestic production gross receipts.
- § 1.215-1 Periodic alimony, etc., payments.
- § 1.245A-5 Limitation of section 245A deduction and section 954(c)(6) exception.
- § 1.245A-9 Other rules and definitions.
- § 1.245A(e)-1 Special rules for hybrid dividends.
- § 1.250(a)-1 Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
- § 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
- § 1.267A-5 Definitions and special rules.
- § 1.267A-6 Examples.
- § 1.267(a)-3 Deduction of amounts owed to related foreign persons.
- § 1.279-3 Corporate acquisition indebtedness.
- § 1.280G-1 Golden parachute payments.
- § 1.337(d)-3 Gain recognition upon certain partnership transactions involving a partner's stock.
- § 1.337(d)-4 Taxable to tax-exempt.
- § 1.338-2 Nomenclature and definitions; mechanics of the section 338 election.
- § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.
- § 1.351-1 Transfer to corporation controlled by transferor.
- § 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation.
- § 1.362-4 Basis of loss duplication property.
- § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
- § 1.367(a)-1T Transfers to foreign corporations subject to section 367(a): In general (temporary).
- § 1.367(a)-8 Gain recognition agreement requirements.
- § 1.367(d)-1 Transfers of intangible property to foreign corporations.
- § 1.385-3 Certain distributions of debt instruments and similar transactions.
- § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans.
- § 1.401-10 Definitions relating to plans covering self-employed individuals.
- § 1.401(a)-20 Requirements of qualified joint and survivor annuity and qualified preretirement survivor annuity.
- § 1.401(a)(26)-6 Excludable employees.
- § 1.401(k)-1 Certain cash or deferred arrangements.
- § 1.401(l)-6 Effective dates and transition rules.
- § 1.403(a)-1 Taxability of beneficiary under a qualified annuity plan.
- § 1.404(a)-1 Contributions of an employer to an employees' trust or annuity plan and compensation under a deferred payment plan; general rule.
- § 1.408-2 Individual retirement accounts.
- § 1.409A-1 Definitions and covered plans.
- § 1.410(b)-6 Excludable employees.
- § 1.410(b)-10 Effective dates and transition rules.
- § 1.414(c)-2 Two or more trades or businesses under common control.
- § 1.414(c)-3 Exclusion of certain interests or stock in determining control.
- § 1.414(q)-1T Highly compensated employee (temporary).
- § 1.414(r)-5 Qualified separate line of business—administrative scrutiny requirement—safe harbors.
- § 1.415(b)-1 Limitations for defined benefit plans.
- § 1.415(c)-2 Compensation.
- § 1.415(j)-1 Limitation year.
- § 1.416-1 Questions and answers on top-heavy plans.
- § 1.419A-2T Qualified asset account limitation for collectively bargained funds. (Temporary)
- § 1.421-1 Meaning and use of certain terms.
- § 1.423-2 Employee stock purchase plan defined.
- § 1.441-1 Period for computation of taxable income.
- § 1.448-3 Nonaccrual of certain amounts by service providers.
- § 1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
- § 1.457-2 Definitions.
- § 1.460-6 Look-back method.
- § 1.461-1 General rule for taxable year of deduction.
- § 1.461-4 Economic performance.
- § 1.467-1 Treatment of lessors and lessees generally.
- § 1.469-2 Passive activity loss.
- § 1.469-4T Definition of activity (temporary).
- § 1.501(c)(14)-1 Credit unions and mutual insurance funds.
- § 1.501(c)(21)-1 Black lung trusts—certain terms.
- § 1.507-6 Substantial contributor defined.
- § 1.511-3 Provisions generally applicable to the tax on unrelated business income.
- § 1.527-8 Effective date; filing requirements; and miscellaneous provisions.
- § 1.529A-5 Reporting of the establishment of and contributions to an ABLE account.
- § 1.530A-7T Qualified general contributions and qualified stock contributions.
- § 1.591-1 Deduction for dividends paid on deposits.
- § 1.597-4 Bridge Banks and Agency Control.
- § 1.613-2 Percentage depletion rates.
- § 1.641(c)-1 Electing small business trust.
- § 1.642(c)-1 Unlimited deduction for amounts paid for a charitable purpose.
- § 1.642(c)-5 Definition of pooled income fund.
- § 1.642(i)-2 Definitions.
- § 1.643(a)-6 Income of foreign trust.
- § 1.643(d)-1 Definition of “foreign trust created by a United States person”.
- § 1.669(a)-1 Limitation on tax.
- § 1.671-5 Reporting for widely held fixed investment trusts.
- § 1.679-1 U.S. transferor treated as owner of foreign trust.
- § 1.679-5 Pre-immigration trusts.
- § 1.679-6 Outbound migrations of domestic trusts.
- § 1.682(a)-1 Income of trust in case of divorce, etc.
- § 1.682(c)-1 Definitions.
- § 1.684-1 Recognition of gain on transfers to certain foreign trusts and estates.
- § 1.684-4 Outbound migrations of domestic trusts.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.
- § 1.704-1 Partner's distributive share.
- § 1.704-2 Allocations attributable to nonrecourse liabilities.
- § 1.704-3 Contributed property.
- § 1.706-1 Taxable years of partner and partnership.
- § 1.721(c)-1 Overview, definitions, and rules of general application.
- § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
- § 1.751-1 Unrealized receivables and inventory items.
- § 1.755-1 Rules for allocation of basis.
- § 1.809-4 Gross amount.
- § 1.809-5 Deductions.
- § 1.817-5 Diversification requirements for variable annuity, endowment, and life insurance contracts.
- § 1.848-2 Determination of net premiums.
- § 1.851-1 Definition of regulated investment company.
- § 1.851-7 Certain unit investment trusts.
- § 1.853-1 Foreign tax credit allowed to shareholders.
- § 1.856-1 Definition of real estate investment trust.
- § 1.856-3 Definitions.
- § 1.860F-4 REMIC reporting requirements and other administrative rules.
- § 1.861-2 Interest.
- § 1.861-9T Allocation and apportionment of interest expense (temporary).
- § 1.861-15 Income from certain aircraft or vessels first leased on or before December 28, 1980.
- § 1.861-16 Income from certain craft first leased after December 28, 1980.
- § 1.861-20 Allocation and apportionment of foreign income taxes.
- § 1.863-1 Allocation of gross income under section 863(a).
- § 1.864-2 Trade or business within the United States.
- § 1.864-6 Income, gain, or loss attributable to an office or other fixed place of business in the United States.
- § 1.864(c)(8)-1 Gain or loss by foreign persons on the disposition of certain partnership interests.
- § 1.871-2 Determining residence of alien individuals.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.875-1 Partnerships.
And 177 more; search the reader to find them.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 119–21Parts changed in 2025: (a)(51)
- Amended by Pub. L. 117–286Parts changed in 2022: (e)(3)(A)(i)(IV) (e)(3)(F) (e)(4)(A) (k)
- Amended by Pub. L. 117–169
- Amended by Pub. L. 115–141Parts changed in 2018: (a)(19)(A) (a)(32)(A) (a)(36)(B) (e)(5)(B)
- Amended by Pub. L. 115–97Parts changed in 2017: (a)(17) (b)(5)(A)(iv)
- Amended by Pub. L. 113–295Parts changed in 2014: (a)(20)
- Amended by Pub. L. 111–312Parts changed in 2010: (a)(47) (o)
- Amended by Pub. L. 111–152
- Amended by Pub. L. 110–245Parts changed in 2008: (a)(50) (b)(6) (n)
- Amended by Pub. L. 110–28Parts changed in 2007: (a)(36) (a)(36)(A)
- Amended by Pub. L. 109–280Parts changed in 2006: (a)(49) (o)
- Amended by Pub. L. 109–135Parts changed in 2005: (n)
- Amended by Pub. L. 108–357Parts changed in 2004: (a)(17) (a)(19)(C)(xi) (a)(48) (i)(2)(A) (n)
- Amended by Pub. L. 108–311
- Amended by Pub. L. 107–16Parts changed in 2001: (a)(47)
- Amended by Pub. L. 106–554Parts changed in 2000: (m)
- Amended by Pub. L. 105–34Parts changed in 1997: (a)(4) (a)(30)(E)(ii) (b)(7)(A) (b)(7)(D)
- Amended by Pub. L. 104–188Parts changed in 1996: (a)(19)(C)(xi) (a)(20) (a)(30)(C) (a)(31) (i)(2)(A)
- Amended by Pub. L. 104–88Parts changed in 1995: (a)(33)(B) (a)(33)(C)(i) (a)(33)(C)(ii) (a)(33)(F) (a)(33)(G) (a)(33)(H)
- Amended by Pub. L. 103–296Parts changed in 1994: (b)(5)(C)(i)
- Amended by Pub. L. 103–66Parts changed in 1993: (l)
- Amended by Pub. L. 102–318Parts changed in 1992: (j)(1)(C)
- Amended by Pub. L. 102–90Parts changed in 1991: (k)
- Amended by Pub. L. 101–508Parts changed in 1990: (e)(5)(B) (j)(1)(C)
- Amended by Pub. L. 101–194Parts changed in 1989: (k)
- Amended by Pub. L. 100–647Parts changed in 1988: (a)(19) (a)(19)(C)(xi) (a)(20) (a)(29) (b)(5)(A)(iv) (b)(5)(D)(i)(I) (e)(5) (j)(1)(C)
- Amended by Pub. L. 100–202Parts changed in 1987: (j)(1)(C) (j)(2)
- Amended by Pub. L. 99–514Parts changed in 1986: (a)(17) (a)(19)(C)(xi) (a)(20) (a)(46) (b)(1)(A) (b)(2)(A)(iv) (b)(4) (b)(5) (b)(5)(A)(iv) (b)(5)(E)(i) (b)(6) (e)(4)(A) (e)(5) (h) (i) (j) (k)
- Amended by Pub. L. 98–443Parts changed in 1984: (a)(16) (a)(17) (a)(33)(E) (a)(33)(G) (a)(34) (a)(37)(C) (a)(42) (a)(46) (b) (c) (d) (e) (f) (g) (h)
- Amended by Pub. L. 98–369
- Amended by Pub. L. 98–216
- Amended by Pub. L. 98–67Parts changed in 1983: (a)(16) (a)(33)(F) (a)(33)(H) (a)(38) (a)(40) (a)(41)
- Amended by Pub. L. 97–473
- Amended by Pub. L. 97–448, Pub. L. 97–449
- Amended by Pub. L. 97–248Parts changed in 1982: (a)(16) (a)(38)
- Amended by Pub. L. 97–34Parts changed in 1981: (a)(34)(A)
- Amended by Pub. L. 95–600Parts changed in 1978: (a)(36)(B)(iii) (a)(37)
- Amended by Pub. L. 94–455Parts changed in 1976: (a)(4) (a)(11) (a)(12)(A) (a)(19) (a)(36)
- Amended by Pub. L. 93–406Parts changed in 1974: (a)(35)
- Amended by Pub. L. 92–606Parts changed in 1972: (a)(12)(B)
- Amended by Pub. L. 91–172Parts changed in 1969: (a)(19)(A) (a)(19)(B) (a)(19)(C) (a)(19)(D) (a)(27) (a)(32)
- Amended by Pub. L. 90–364Parts changed in 1968: (a)(34)(B)
- Amended by Pub. L. 89–809Parts changed in 1966: (a)(31)
- Amended by Pub. L. 89–368
- Amended by Pub. L. 88–272Parts changed in 1964: (a)(20) (a)(33)
- Amended by Pub. L. 87–870Parts changed in 1962: (a)(19) (a)(30) (a)(32)
- Amended by Pub. L. 87–834
- Amended by Pub. L. 86–778Parts changed in 1960: (a)(9) (a)(12)
- Amended by Pub. L. 86–624
- Enacted by Pub. L. 86–70Parts changed in 1959: (a)(9) (a)(10)
Where it sits in the Code
Nearby sections
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.