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Scoped to Title 26
Title 26 Title 26 / Section 1361

26 U.S.C. § 1361

S corporation defined

Subchapter S Tax Treatment of S Corporations and Their Shareholders / Part I IN GENERAL

S corporation defined

Title 26 Title 26 / Section 704

26 U.S.C. § 704

Partner’s distributive share

Subchapter K Partners and Partnerships / Part I DETERMINATION OF TAX LIABILITY

Partner’s distributive share

Title 26 Title 26 / Section 6222

26 U.S.C. § 6222

Partner’s return must be consistent with partnership return

Subchapter C Treatment of Partnerships / Part I IN GENERAL

Partner’s return must be consistent with partnership return

Title 26 Title 26 / Section 6433

26 U.S.C. § 6433

Saver’s Match

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Saver’s Match

Title 26 Title 26 / Section 414A

26 U.S.C. § 414A

Requirements related to automatic enrollment

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

Requirements related to automatic enrollment

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 417

26 U.S.C. § 417

Definitions and special rules for purposes of minimum survivor annuity requirements

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

Definitions and special rules for purposes of minimum survivor annuity requirements

Title 26 Title 26 / Section 457A

26 U.S.C. § 457A

Nonqualified deferred compensation from certain tax indifferent parties

Part II METHODS OF ACCOUNTING / Subpart B Taxable Year for Which Items of Gross Income Included

Nonqualified deferred compensation from certain tax indifferent parties

Title 26 Title 26 / Section 458

26 U.S.C. § 458

Magazines, paperbacks, and records returned after the close of the taxable year

Part II METHODS OF ACCOUNTING / Subpart B Taxable Year for Which Items of Gross Income Included

Magazines, paperbacks, and records returned after the close of the taxable year

Title 26 Title 26 / Section 460

26 U.S.C. § 460

Special rules for long-term contracts

Part II METHODS OF ACCOUNTING / Subpart B Taxable Year for Which Items of Gross Income Included

Special rules for long-term contracts

Title 26 Title 26 / Section 461

26 U.S.C. § 461

General rule for taxable year of deduction

Part II METHODS OF ACCOUNTING / Subpart C Taxable Year for Which Deductions Taken

General rule for taxable year of deduction

Title 26 Title 26 / Section 474

26 U.S.C. § 474

Simplified dollar-value LIFO method for certain small businesses

Part II METHODS OF ACCOUNTING / Subpart D Inventories

Simplified dollar-value LIFO method for certain small businesses

Title 26 Title 26 / Section 475

26 U.S.C. § 475

Mark to market accounting method for dealers in securities

Part II METHODS OF ACCOUNTING / Subpart D Inventories

Mark to market accounting method for dealers in securities

Title 26 Title 26 / Section 481

26 U.S.C. § 481

Adjustments required by changes in method of accounting

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Adjustments required by changes in method of accounting

Title 26 Title 26 / Section 482

26 U.S.C. § 482

Allocation of income and deductions among taxpayers

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Allocation of income and deductions among taxpayers

Title 26 Title 26 / Section 483

26 U.S.C. § 483

Interest on certain deferred payments

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Interest on certain deferred payments

Title 26 Title 26 / Section 501

26 U.S.C. § 501

Exemption from tax on corporations, certain trusts, etc.

Subchapter F Exempt Organizations / Part I GENERAL RULE

Exemption from tax on corporations, certain trusts, etc.

Title 26 Title 26 / Section 1020

26 U.S.C. § 1020

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Title 26 Title 26 / Section 1021

26 U.S.C. § 1021

Sale of annuities

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Sale of annuities

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