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Scoped to Title 26
Title 26 Title 26 / Section 2517

26 U.S.C. § 2517

Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]

Chapter 12 GIFT TAX / Subchapter B Transfers

Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]

Title 26 Title 26 / Section 2206

26 U.S.C. § 2206

Liability of life insurance beneficiaries

Chapter 11 ESTATE TAX / Subchapter C Miscellaneous

Liability of life insurance beneficiaries

Title 26 Title 26 / Section 2207

26 U.S.C. § 2207

Liability of recipient of property over which decedent had power of appointment

Chapter 11 ESTATE TAX / Subchapter C Miscellaneous

Liability of recipient of property over which decedent had power of appointment

Title 26 Title 26 / Section 6018

26 U.S.C. § 6018

Estate tax returns

Part II TAX RETURNS OR STATEMENTS / Subpart C Estate and Gift Tax Returns

Estate tax returns

Title 26 Title 26 / Section 4974

26 U.S.C. § 4974

Excise tax on certain accumulations in qualified retirement plans

Subtitle D Miscellaneous Excise Taxes / Chapter 43 QUALIFIED PENSION, ETC., PLANS

Excise tax on certain accumulations in qualified retirement plans

Title 26 Title 26 / Section 2106

26 U.S.C. § 2106

Taxable estate

Chapter 11 ESTATE TAX / Subchapter B Estates of Nonresidents Not Citizens

Taxable estate

Title 26 Title 26 / Section 2014

26 U.S.C. § 2014

Credit for foreign death taxes

Subchapter A Estates of Citizens or Residents / Part II CREDITS AGAINST TAX

Credit for foreign death taxes

Title 26 Title 26 / Section 2038

26 U.S.C. § 2038

Revocable transfers

Subchapter A Estates of Citizens or Residents / Part III GROSS ESTATE

Revocable transfers

Title 26 Title 26 / Section 2039

26 U.S.C. § 2039

Annuities

Subchapter A Estates of Citizens or Residents / Part III GROSS ESTATE

Annuities

Title 26 Title 26 / Section 72

26 U.S.C. § 72

Annuities; certain proceeds of endowment and life insurance contracts

Subchapter B Computation of Taxable Income / Part II ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME

Annuities; certain proceeds of endowment and life insurance contracts

Title 26 Title 26 / Section 414

26 U.S.C. § 414

Definitions and special rules

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Definitions and special rules

Title 26 Title 26 / Section 415

26 U.S.C. § 415

Limitations on benefits and contribution under qualified plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Limitations on benefits and contribution under qualified plans

Title 26 Title 26 / Section 416

26 U.S.C. § 416

Special rules for top-heavy plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart B Special Rules

Special rules for top-heavy plans

Title 26 Title 26 / Section 401

26 U.S.C. § 401

Qualified pension, profit-sharing, and stock bonus plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Qualified pension, profit-sharing, and stock bonus plans

Title 26 Title 26 / Section 402

26 U.S.C. § 402

Taxability of beneficiary of employees’ trust

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Taxability of beneficiary of employees’ trust

Title 26 Title 26 / Section 403

26 U.S.C. § 403

Taxation of employee annuities

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Taxation of employee annuities

Title 26 Title 26 / Section 406

26 U.S.C. § 406

Employees of foreign affiliates covered by section 3121(l) agreements

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Employees of foreign affiliates covered by section 3121(l) agreements

Title 26 Title 26 / Section 407

26 U.S.C. § 407

Certain employees of domestic subsidiaries engaged in business outside the United States

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Certain employees of domestic subsidiaries engaged in business outside the United States

Title 26 Title 26 / Section 408

26 U.S.C. § 408

Individual retirement accounts

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Individual retirement accounts

Title 26 Title 26 / Section 409

26 U.S.C. § 409

Qualifications for tax credit employee stock ownership plans

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Qualifications for tax credit employee stock ownership plans