Tax Cuts and Jobs Act

Pub. L. 115–97

248 sections of the Code credited to this law, found between Public Law 115-95, except 91 and Public Law 115-117, except 91 and 96.

• 26 U.S.C. § 1 — Tax imposed
• 26 U.S.C. § 11 — Tax imposed
• 26 U.S.C. § 12 — Cross references relating to tax on corporations
• 26 U.S.C. § 23 — Adoption expenses
• 26 U.S.C. § 24 — Child tax credit
• 26 U.S.C. § 25A — Hope and Lifetime Learning credits
• 26 U.S.C. § 25B — Elective deferrals and IRA contributions by certain individuals
• 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
• 26 U.S.C. § 32 — Earned income
• 26 U.S.C. § 36B — Refundable credit for coverage under a qualified health plan
• 26 U.S.C. § 38 — General business credit
• 26 U.S.C. § 41 — Credit for increasing research activities
• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
• 26 U.S.C. § 45R — Employee health insurance expenses of small employers
• 26 U.S.C. § 45S — Employer credit for paid family and medical leave
• 26 U.S.C. § 47 — Rehabilitation credit
• 26 U.S.C. § 53 — Credit for prior year minimum tax liability
• 26 U.S.C. § 55 — Alternative minimum tax imposed
• 26 U.S.C. § 56 — Adjustments in computing alternative minimum taxable income
• 26 U.S.C. § 58 — Denial of certain losses
• 26 U.S.C. § 59 — Other definitions and special rules
• 26 U.S.C. § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
• 26 U.S.C. § 61 — Gross income defined
• 26 U.S.C. § 62 — Adjusted gross income defined
• 26 U.S.C. § 63 — Taxable income defined
• 26 U.S.C. § 67 — 2-percent floor on miscellaneous itemized deductions
• 26 U.S.C. § 68 — Overall limitation on itemized deductions
• 26 U.S.C. § 74 — Prizes and awards
• 26 U.S.C. § 78 — Gross up for deemed paid foreign tax credit
• 26 U.S.C. § 83 — Property transferred in connection with performance of services
• 26 U.S.C. § 86 — Social security and tier 1 railroad retirement benefits
• 26 U.S.C. § 91 — Certain foreign branch losses transferred to specified 10-percent owned foreign corporations
• 26 U.S.C. § 101 — Certain death benefits
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 118 — Contributions to the capital of a corporation
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 125 — Cafeteria plans
• 26 U.S.C. § 132 — Certain fringe benefits
• 26 U.S.C. § 135 — Income from United States savings bonds used to pay higher education tuition and fees
• 26 U.S.C. § 137 — Adoption assistance programs
• 26 U.S.C. § 139G — Assignments to Alaska Native Settlement Trusts
• 26 U.S.C. § 145 — Qualified 501(c)(3) bond
• 26 U.S.C. § 146 — Volume cap
• 26 U.S.C. § 147 — Other requirements applicable to certain private activity bonds
• 26 U.S.C. § 148 — Arbitrage
• 26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
• 26 U.S.C. § 151 — Allowance of deductions for personal exemptions
• 26 U.S.C. § 152 — Dependent defined
• 26 U.S.C. § 162 — Trade or business expenses
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 164 — Taxes
• 26 U.S.C. § 165 — Losses
• 26 U.S.C. § 168 — Accelerated cost recovery system
• 26 U.S.C. § 170 — Charitable, etc., contributions and gifts
• 26 U.S.C. § 172 — Net operating loss deduction
• 26 U.S.C. § 174 — Research and experimental expenditures
• 26 U.S.C. § 179 — Election to expense certain depreciable business assets
• 26 U.S.C. § 199A — Qualified business income
• 26 U.S.C. § 213 — Medical, dental, etc., expenses
• 26 U.S.C. § 217 — Moving expenses
• 26 U.S.C. § 219 — Retirement savings
• 26 U.S.C. § 220 — Archer MSAs
• 26 U.S.C. § 221 — Interest on education loans
• 26 U.S.C. § 222 — Qualified tuition and related expenses
• 26 U.S.C. § 223 — Health savings accounts
• 26 U.S.C. § 243 — Dividends received by corporations
• 26 U.S.C. § 245 — Dividends received from certain foreign corporations
• 26 U.S.C. § 245A — Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
• 26 U.S.C. § 246 — Rules applying to deductions for dividends received
• 26 U.S.C. § 246A — Dividends received deduction reduced where portfolio stock is debt financed
• 26 U.S.C. § 247 — Contributions to Alaska Native Settlement Trusts
• 26 U.S.C. § 250 — Foreign-derived intangible income and global intangible low-taxed income
• 26 U.S.C. § 263A — Capitalization and inclusion in inventory costs of certain expenses
• 26 U.S.C. § 267A — Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
• 26 U.S.C. § 274 — Disallowance of certain entertainment, etc., expenses
• 26 U.S.C. § 280C — Certain expenses for which credits are allowable
• 26 U.S.C. § 280F — Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• 26 U.S.C. § 367 — Foreign corporations
• 26 U.S.C. § 381 — Carryovers in certain corporate acquisitions
• 26 U.S.C. § 382 — Limitation on net operating loss carryforwards and certain built-in losses following ownership change
• 26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
• 26 U.S.C. § 408 — Individual retirement accounts
• 26 U.S.C. § 408A — Roth IRAs
• 26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
• 26 U.S.C. § 422 — Incentive stock options
• 26 U.S.C. § 423 — Employee stock purchase plans
• 26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
• 26 U.S.C. § 447 — Method of accounting for corporations engaged in farming
• 26 U.S.C. § 448 — Limitation on use of cash method of accounting
• 26 U.S.C. § 451 — General rule for taxable year of inclusion
• 26 U.S.C. § 453A — Special rules for nondealers
• 26 U.S.C. § 453B — Gain or loss disposition of installment obligations
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 465 — Deductions limited to amount at risk
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 471 — General rule for inventories
• 26 U.S.C. § 481 — Adjustments required by changes in method of accounting
• 26 U.S.C. § 482 — Allocation of income and deductions among taxpayers
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 513 — Unrelated trade or business
• 26 U.S.C. § 527 — Political organizations
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 529A — Qualified ABLE programs
• 26 U.S.C. § 535 — Accumulated taxable income
• 26 U.S.C. § 537 — Reasonable needs of the business
• 26 U.S.C. § 545 — Undistributed personal holding company income
• 26 U.S.C. § 594 — Alternative tax for mutual savings banks conducting life insurance business
• 26 U.S.C. § 613 — Percentage depletion
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 642 — Special rules for credits and deductions
• 26 U.S.C. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 704 — Partner’s distributive share
• 26 U.S.C. § 708 — Continuation of partnership
• 26 U.S.C. § 743 — Special rules where section 754 election or substantial built-in loss
• 26 U.S.C. § 801 — Tax imposed
• 26 U.S.C. § 804 — Life insurance deductions
• 26 U.S.C. § 805 — General deductions
• 26 U.S.C. § 807 — Rules for certain reserves
• 26 U.S.C. § 808 — Policyholder dividends deduction
• 26 U.S.C. § 811 — Accounting provisions
• 26 U.S.C. § 812 — Definition of company’s share and policyholder’s share
• 26 U.S.C. § 814 — Contiguous country branches of domestic life insurance companies
• 26 U.S.C. § 817A — Special rules for modified guaranteed contracts
• 26 U.S.C. § 831 — Tax on insurance companies other than life insurance companies
• 26 U.S.C. § 832 — Insurance company taxable income
• 26 U.S.C. § 834 — Determination of taxable investment income
• 26 U.S.C. § 842 — Foreign companies carrying on insurance business
• 26 U.S.C. § 846 — Discounted unpaid losses defined
• 26 U.S.C. § 848 — Capitalization of certain policy acquisition expenses
• 26 U.S.C. § 851 — Definition of regulated investment company
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 860E — Treatment of income in excess of daily accruals on residual interests
• 26 U.S.C. § 861 — Income from sources within the United States
• 26 U.S.C. § 863 — Special rules for determining source
• 26 U.S.C. § 864 — Definitions and special rules
• 26 U.S.C. § 865 — Source rules for personal property sales
• 26 U.S.C. § 877A — Tax responsibilities of expatriation
• 26 U.S.C. § 882 — Tax on income of foreign corporations connected with United States business
• 26 U.S.C. § 897 — Disposition of investment in United States real property
• 26 U.S.C. § 901 — Taxes of foreign countries and of possessions of United States
• 26 U.S.C. § 904 — Limitation on credit
• 26 U.S.C. § 905 — Applicable rules
• 26 U.S.C. § 906 — Nonresident alien individuals and foreign corporations
• 26 U.S.C. § 907 — Special rules in case of foreign oil and gas income
• 26 U.S.C. § 908 — Reduction of credit for participation in or cooperation with an international boycott
• 26 U.S.C. § 909 — Suspension of taxes and credits until related income taken into account
• 26 U.S.C. § 911 — Citizens or residents of the United States living abroad
• 26 U.S.C. § 936 — Puerto Rico and possession tax credit
• 26 U.S.C. § 951 — Amounts included in gross income of United States shareholders
• 26 U.S.C. § 951A — Global Intangible Low-Taxed Income Included in Gross Income of United States shareholders
• 26 U.S.C. § 952 — Subpart F income defined
• 26 U.S.C. § 953 — Insurance income
• 26 U.S.C. § 954 — Foreign base company income
• 26 U.S.C. § 957 — Controlled foreign corporations; United States persons
• 26 U.S.C. § 958 — Rules for determining stock ownership
• 26 U.S.C. § 959 — Exclusion from gross income of previously taxed earnings and profits
• 26 U.S.C. § 960 — Deemed paid credit for subpart F inclusions
• 26 U.S.C. § 961 — Adjustments to basis of stock in controlled foreign corporations and of other property
• 26 U.S.C. § 962 — Election by individuals to be subject to tax at corporate rates
• 26 U.S.C. § 964 — Miscellaneous provisions
• 26 U.S.C. § 965 — Treatment of deferred foreign income upon transition to participation exemption system of taxation
• 26 U.S.C. § 970 — Reduction of subpart F income of export trade corporations
• 26 U.S.C. § 1016 — Adjustments to basis
• 26 U.S.C. § 1031 — Exchange of real property held for productive use or investment
• 26 U.S.C. § 1059 — Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
• 26 U.S.C. § 1061 — Partnership interests held in connection with performance of services
• 26 U.S.C. § 1062 — Cross references
• 26 U.S.C. § 1221 — Capital asset defined
• 26 U.S.C. § 1231 — Property used in the trade or business and involuntary conversions
• 26 U.S.C. § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
• 26 U.S.C. § 1274A — Special rules for certain transactions where stated principal amount does not exceed $2,800,000
• 26 U.S.C. § 1291 — Interest on tax deferral
• 26 U.S.C. § 1293 — Current taxation of income from qualified electing funds
• 26 U.S.C. § 1297 — Passive foreign investment company
• 26 U.S.C. § 1351 — Treatment of recoveries of foreign expropriation losses
• 26 U.S.C. § 1361 — S corporation defined
• 26 U.S.C. § 1371 — Coordination with subchapter C
• 26 U.S.C. § 1374 — Tax imposed on certain built-in gains
• 26 U.S.C. § 1381 — Organizations to which part applies
• 26 U.S.C. § 1400Z–1 — Designation
• 26 U.S.C. § 1400Z–2 — Special rules for capital gains invested in opportunity zones
• 26 U.S.C. § 1445 — Withholding of tax on dispositions of United States real property interests
• 26 U.S.C. § 1446 — Withholding tax on foreign partners’ share of effectively connected income
• 26 U.S.C. § 1561 — Limitation on accumulated earnings credit in the case of certain controlled corporations
• 26 U.S.C. § 2001 — Imposition and rate of tax
• 26 U.S.C. § 2010 — Unified credit against estate tax
• 26 U.S.C. § 2032A — Valuation of certain farm, etc., real property
• 26 U.S.C. § 2503 — Taxable gifts
• 26 U.S.C. § 3401 — Definitions
• 26 U.S.C. § 3402 — Income tax collected at source
• 26 U.S.C. § 3405 — Special rules for pensions, annuities, and certain other deferred income
• 26 U.S.C. § 4161 — Imposition of tax
• 26 U.S.C. § 4261 — Imposition of tax
• 26 U.S.C. § 4960 — Tax on excess tax-exempt organization executive compensation
• 26 U.S.C. § 4968 — Excise tax based on investment income of private colleges and universities
• 26 U.S.C. § 4980I — Excise tax on high cost employer-sponsored health coverage
• 26 U.S.C. § 4985 — Stock compensation of insiders in expatriated corporations
• 26 U.S.C. § 5000A — Requirement to maintain minimum essential coverage
• 26 U.S.C. § 5001 — Imposition, rate, and attachment of tax
• 26 U.S.C. § 5041 — Imposition and rate of tax
• 26 U.S.C. § 5051 — Imposition and rate of tax
• 26 U.S.C. § 5212 — Transfer of distilled spirits between bonded premises
• 26 U.S.C. § 5412 — Removal of beer in containers or by pipeline
• 26 U.S.C. § 5414 — Removals from one brewery to another belonging to the same brewer
• 26 U.S.C. § 6012 — Persons required to make returns of income
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6038 — Information reporting with respect to certain foreign corporations and partnerships
• 26 U.S.C. § 6038A — Information with respect to certain foreign-owned corporations
• 26 U.S.C. § 6039F — Notice of large gifts received from foreign persons
• 26 U.S.C. § 6039H — Information with respect to Alaska Native Settlement Trusts and Native Corporations
• 26 U.S.C. § 6047 — Information relating to certain trusts and annuity plans
• 26 U.S.C. § 6050X — Information with respect to certain fines, penalties, and other amounts
• 26 U.S.C. § 6050Y — Returns relating to certain life insurance contract transactions
• 26 U.S.C. § 6051 — Receipts for employees
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6323 — Validity and priority against certain persons
• 26 U.S.C. § 6334 — Property exempt from levy
• 26 U.S.C. § 6343 — Authority to release levy and return property
• 26 U.S.C. § 6401 — Amounts treated as overpayments
• 26 U.S.C. § 6425 — Adjustment of overpayment of estimated income tax by corporation
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6532 — Periods of limitation on suits
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6699 — Failure to file S corporation return
• 26 U.S.C. § 6721 — Failure to file correct information returns
• 26 U.S.C. § 6722 — Failure to furnish correct payee statements
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 7345 — Revocation or denial of passport in case of certain tax delinquencies
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702 — Life insurance contract defined
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates
• 26 U.S.C. § 7874 — Rules relating to expatriated entities and their foreign parents
• 26 U.S.C. § 9831 — General exceptions
• 26 U.S.C. § 1063 — Cross references