FARM Act

Pub. L. 115–141

Also known as: BUILD Act, CLOUD Act, TARGET Act, Taylor Force Act, Fix NICS Act of 2018, RAY BAUM'S Act of 2018, Spectrum Challenge Prize Act, Kevin and Avonte's Law of 2018, STOP School Violence Act of 2018, Science Appropriations Act, 2018, Judiciary Appropriations Act, 2018, Keep Young Athletes Safe Act of 2018, Consolidated Appropriations Act, 2018, Tax Technical Corrections Act of 2018, Fair Agricultural Reporting Method Act, Small Business Credit Availability Act, Airport and Airway Extension Act of 2018, Clarifying Lawful Overseas Use of Data Act, Legislative Branch Appropriations Act, 2018, Missing Americans Alert Program Act of 2018, Department of Labor Appropriations Act, 2018, District of Columbia Appropriations Act, 2018, Department of Defense Appropriations Act, 2018, Department of Justice Appropriations Act, 2018, Department of Commerce Appropriations Act, 2018, Department of Education Appropriations Act, 2018, Department of the Treasury Appropriations Act, 2018, Department of Transportation Appropriations Act, 2018, Department of Homeland Security Appropriations Act, 2018, Cecil D. Andrus-White Clouds Wilderness Redesignation Act, Executive Office of the President Appropriations Act, 2018, Small Business Access to Capital After a Natural Disaster Act, Wireless Telecommunications Tax and Fee Collection Fairness Act, Department of Health and Human Services Appropriations Act, 2018, Targeted Rewards for the Global Eradication of Human Trafficking, Federal Land Transaction Facilitation Act Reauthorization of 2018, Financial Services and General Government Appropriations Act, 2018, Department of Housing and Urban Development Appropriations Act, 2018, Brownfields Utilization, Investment, and Local Development Act of 2018, Student, Teachers, and Officers Preventing School Violence Act of 2018, Commerce, Justice, Science, and Related Agencies Appropriations Act, 2018, Energy and Water Development and Related Agencies Appropriations Act, 2018, Stephen Sepp Wildfire Suppression Funding and Forest Management Activities Act, Repack Airwaves Yielding Better Access for Users of Modern Services Act of 2018, Department of State, Foreign Operations, and Related Programs Appropriations Act, 2018, Department of the Interior, Environment, and Related Agencies Appropriations Act, 2018, Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2018, Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2018, Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2018, Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2018

522 sections of the Code credited to this law, found between Public Law 115-137 and Public Law 115-171.

2 U.S.C. § 160 — Disbursement of gifts, etc., to Library
2 U.S.C. § 166 — Congressional Research Service
2 U.S.C. § 166a — Equal access to Congressional Research Service Reports
2 U.S.C. § 182b — Revolving fund for sales shop and other services
2 U.S.C. § 182c — Revolving fund for FEDLINK program and Federal Research program
2 U.S.C. § 605a — Contracting parity
2 U.S.C. § 901 — Enforcing discretionary spending limits
2 U.S.C. § 1301 — Definitions
2 U.S.C. § 1314 — Rights and protections under Employee Polygraph Protection Act of 1988
2 U.S.C. § 1315 — Rights and protections under Worker Adjustment and Retraining Notification Act
2 U.S.C. § 1316 — Rights and protections relating to veterans’ employment and reemployment
2 U.S.C. § 1331 — Rights and protections under Americans with Disabilities Act of 1990 relating to public services and accommodations; procedures for remedy of violations
2 U.S.C. § 1341 — Rights and protections under Occupational Safety and Health Act of 1970; procedures for remedy of violations
2 U.S.C. § 1351 — Application of chapter 71 of title 5 relating to Federal service labor-management relations; procedures for remedy of violations
2 U.S.C. § 1401 — Procedure for consideration of alleged violations
2 U.S.C. § 1404 — Election of proceeding
2 U.S.C. § 1415 — Payments
2 U.S.C. § 4579 — Student loan repayment program for Senate employees
2 U.S.C. § 5511 — Transfer of funds
2 U.S.C. § 5545 — House Services Revolving Fund
5 U.S.C. § 5314 — Positions at level III
5A U.S.C. § 8G — Requirements for Federal entities and designated Federal entities
5A U.S.C. § 12 — Definitions
5A U.S.C. § 105 — Custody of and public access to reports
7 U.S.C. § 2254 — Operation, maintenance and purchase of aircraft by Agricultural Research Service; construction and repair of buildings
7 U.S.C. § 6931 — Under Secretary of Agriculture for Farm Production and Conservation
14 U.S.C. § 423 — Computation of retired pay
15 U.S.C. § 78d — Securities and Exchange Commission
15 U.S.C. § 80a–56 — Transactions with certain affiliates
15 U.S.C. § 80a–60 — Capital structure
15 U.S.C. § 80a–62 — Distribution and repurchase of securities
15 U.S.C. § 80b–5 — Investment advisory contracts
15 U.S.C. § 636 — Additional powers
16 U.S.C. § 409g — Additional lands
16 U.S.C. § 460cccc — Ste. Genevieve National Historical Park
16 U.S.C. § 556i — Transfer of funds made available to Forest Service
16 U.S.C. § 1002 — Definitions
16 U.S.C. § 1005 — Works of improvement
16 U.S.C. § 1601 — Renewable Resource Assessment
16 U.S.C. § 1602 — Renewable Resource Program; preparation by Secretary and transmittal to President; purpose and development of program; time of preparation, updating and contents
16 U.S.C. § 1603 — National Forest System resource inventories; development, maintenance, and updating by Secretary as part of Assessment
16 U.S.C. § 1604 — National Forest System land and resource management plans
16 U.S.C. § 1605 — Protection, use and management of renewable resources on non-Federal lands; utilization of Assessment, surveys and Program by Secretary to assist States, etc.
16 U.S.C. § 1606 — Budget requests by President for Forest Service activities
16 U.S.C. § 1607 — National Forest System renewable resources; development and administration by Secretary in accordance with multiple use and sustained yield concepts for products and services; target year for operational posture of resources; budget requests
16 U.S.C. § 1610 — Implementation of provisions by Secretary; utilization of information and data of other organizations; avoidance of duplication of planning, etc.; “renewable resources” defined
16 U.S.C. § 1611 — Timber
16 U.S.C. § 1613 — Promulgation of regulations
16 U.S.C. § 1885 — Seafood import monitoring program
16 U.S.C. § 2113a — Good neighbor authority
16 U.S.C. § 3844 — Administrative requirements for conservation programs
16 U.S.C. § 6511 — Definitions
16 U.S.C. § 6591c — Stewardship end result contracting projects
16 U.S.C. § 6591d — Wildfire resilience projects
16 U.S.C. § 7102 — Definitions
16 U.S.C. § 7111 — Secure payments for States containing Federal land
16 U.S.C. § 7112 — Payments to States and counties
16 U.S.C. § 7113 — Transition payments to States
16 U.S.C. § 7124 — Evaluation and approval of projects by Secretary concerned
16 U.S.C. § 7125 — Resource advisory committees
16 U.S.C. § 7127 — Availability of project funds
16 U.S.C. § 7128 — Termination of authority
16 U.S.C. § 7142 — Use
16 U.S.C. § 7144 — Termination of authority
18 U.S.C. § 2511 — Interception and disclosure of wire, oral, or electronic communications prohibited
18 U.S.C. § 2520 — Recovery of civil damages authorized
18 U.S.C. § 2523 — Executive agreements on access to data by foreign governments
18 U.S.C. § 2702 — Voluntary disclosure of customer communications or records
18 U.S.C. § 2703 — Required disclosure of customer communications or records
18 U.S.C. § 2707 — Civil action
18 U.S.C. § 2713 — Required preservation and disclosure of communications and records
18 U.S.C. § 3121 — General prohibition on pen register and trap and trace device use; exception
18 U.S.C. § 3124 — Assistance in installation and use of a pen register or a trap and trace device
19 U.S.C. § 58c — Fees for certain customs services
19 U.S.C. § 2463 — Designation of eligible articles
19 U.S.C. § 2465 — Date of termination
20 U.S.C. § 76r — Authorization of appropriations
20 U.S.C. § 1011c — National Advisory Committee on Institutional Quality and Integrity
20 U.S.C. § 1070a — Federal Pell Grants: amount and determinations; applications
20 U.S.C. § 1087h — Funds for administrative expenses
20 U.S.C. § 1087mm — Family contribution
20 U.S.C. § 7703 — Payments for eligible federally connected children
21 U.S.C. § 399i — Food and Drug Administration Working Capital Fund
22 U.S.C. § 284bb — Eighteenth replenishment
22 U.S.C. § 285gg — Eleventh replenishment
22 U.S.C. § 290g–24 — Fourteenth replenishment
22 U.S.C. § 2321h — Stockpiling of defense articles for foreign countries
22 U.S.C. § 2378c–1 — Limitation on assistance to the West Bank and Gaza
22 U.S.C. § 2708 — Department of State rewards program
23 U.S.C. § 127 — Vehicle weight limitations—Interstate System
23 U.S.C. § 149 — Congestion mitigation and air quality improvement program
26 U.S.C. § 22 — Credit for the elderly and the permanently and totally disabled
26 U.S.C. § 23 — Adoption expenses
26 U.S.C. § 24 — Child tax credit
26 U.S.C. § 25 — Interest on certain home mortgages
26 U.S.C. § 25A — American Opportunity and Lifetime Learning credits
26 U.S.C. § 25C — Nonbusiness energy property
26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
26 U.S.C. § 27 — Taxes of foreign countries and possessions of the United States
26 U.S.C. § 30C — Alternative fuel vehicle refueling property credit
26 U.S.C. § 32 — Earned income
26 U.S.C. § 38 — General business credit
26 U.S.C. § 39 — Carryback and carryforward of unused credits
26 U.S.C. § 40 — Alcohol, etc., used as fuel
26 U.S.C. § 41 — Credit for increasing research activities
26 U.S.C. § 42 — Low-income housing credit
26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
26 U.S.C. § 45C — Clinical testing expenses for certain drugs for rare diseases or conditions
26 U.S.C. § 45D — New markets tax credit
26 U.S.C. § 45H — Credit for production of low sulfur diesel fuel
26 U.S.C. § 48 — Energy credit
26 U.S.C. § 49 — At-risk rules
26 U.S.C. § 50 — Other special rules
26 U.S.C. § 51 — Amount of credit
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. § 62 — Adjusted gross income defined
26 U.S.C. § 63 — Taxable income defined
26 U.S.C. § 68 — Overall limitation on itemized deductions
26 U.S.C. § 82 — Reimbursement of moving expenses
26 U.S.C. § 84 — Transfer of appreciated property to political organizations
26 U.S.C. § 104 — Compensation for injuries or sickness
26 U.S.C. § 105 — Amounts received under accident and health plans
26 U.S.C. § 125 — Cafeteria plans
26 U.S.C. § 126 — Certain cost-sharing payments
26 U.S.C. § 132 — Certain fringe benefits
26 U.S.C. § 134 — Certain military benefits
26 U.S.C. § 137 — Adoption assistance programs
26 U.S.C. § 139 — Disaster relief payments
26 U.S.C. § 139E — Indian general welfare benefits
26 U.S.C. § 140 — Cross references to other Acts
26 U.S.C. § 142 — Exempt facility bond
26 U.S.C. § 149 — Bonds must be registered to be tax exempt; other requirements
26 U.S.C. § 163 — Interest
26 U.S.C. § 168 — Accelerated cost recovery system
26 U.S.C. § 169 — Amortization of pollution control facilities
26 U.S.C. § 170 — Charitable, etc., contributions and gifts
26 U.S.C. § 172 — Net operating loss deduction
26 U.S.C. § 179 — Election to expense certain depreciable business assets
26 U.S.C. § 179D — Energy efficient commercial buildings deduction
26 U.S.C. § 196 — Deduction for certain unused business credits
26 U.S.C. § 199A — Qualified business income
26 U.S.C. § 219 — Retirement savings
26 U.S.C. § 223 — Health savings accounts
26 U.S.C. § 243 — Dividends received by 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. § 263 — Capital expenditures
26 U.S.C. § 280C — Certain expenses for which credits are allowable
26 U.S.C. § 305 — Distributions of stock and stock rights
26 U.S.C. § 331 — Gain or loss to shareholder in corporate liquidations
26 U.S.C. § 332 — Complete liquidations of subsidiaries
26 U.S.C. § 338 — Certain stock purchases treated as asset acquisitions
26 U.S.C. § 355 — Distribution of stock and securities of a controlled corporation
26 U.S.C. § 362 — Basis to corporations
26 U.S.C. § 367 — Foreign corporations
26 U.S.C. § 368 — Definitions relating to corporate reorganizations
26 U.S.C. § 381 — Carryovers in certain corporate acquisitions
26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock bonus plans
26 U.S.C. § 402 — Taxability of beneficiary of employees’ trust
26 U.S.C. § 404A — Deduction for certain foreign deferred compensation plans
26 U.S.C. § 408 — Individual retirement accounts
26 U.S.C. § 408A — Roth IRAs
26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
26 U.S.C. § 409A — Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
26 U.S.C. § 411 — Minimum vesting standards
26 U.S.C. § 412 — Minimum funding standards
26 U.S.C. § 413 — Collectively bargained plans, etc.
26 U.S.C. § 414 — Definitions and special rules
26 U.S.C. § 415 — Limitations on benefits and contribution under qualified plans
26 U.S.C. § 418E — Insolvent plans
26 U.S.C. § 419 — Treatment of funded welfare benefit plans
26 U.S.C. § 419A — Qualified asset account; limitation on additions to account
26 U.S.C. § 420 — Transfers of excess pension assets to retiree health accounts
26 U.S.C. § 424 — Definitions and special rules
26 U.S.C. § 430 — Minimum funding standards for single-employer defined benefit pension plans
26 U.S.C. § 431 — Minimum funding standards for multiemployer plans
26 U.S.C. § 432 — Additional funding rules for multiemployer plans in endangered status or critical status
26 U.S.C. § 433 — Minimum funding standards for CSEC plans
26 U.S.C. § 453B — Gain or loss on 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. § 457A — Nonqualified deferred compensation from certain tax indifferent parties
26 U.S.C. § 458 — Magazines, paperbacks, and records returned after the close of the taxable year
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. § 464 — Limitations on deductions for certain farming expenses
26 U.S.C. § 469 — Passive activity losses and credits limited
26 U.S.C. § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
26 U.S.C. § 482 — Allocation of income and deductions among taxpayers
26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
26 U.S.C. § 505 — Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
26 U.S.C. § 512 — Unrelated business taxable income
26 U.S.C. § 529 — Qualified tuition programs
26 U.S.C. § 529A — Qualified ABLE programs
26 U.S.C. § 530 — Coverdell education savings accounts
26 U.S.C. § 542 — Definition of personal holding company
26 U.S.C. § 543 — Personal holding company income
26 U.S.C. § 593 — Reserves for losses on loans
26 U.S.C. § 597 — Treatment of transactions in which Federal financial assistance provided
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. § 642 — Special rules for credits and deductions
26 U.S.C. § 664 — Charitable remainder trusts
26 U.S.C. § 706 — Taxable years of partner and partnership
26 U.S.C. § 751 — Unrealized receivables and inventory items
26 U.S.C. § 807 — Rules for certain reserves
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. § 852 — Taxation of regulated investment companies and their shareholders
26 U.S.C. § 856 — Definition of real estate investment trust
26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
26 U.S.C. § 860 — Deduction for deficiency dividends
26 U.S.C. § 860G — Other definitions and special rules
26 U.S.C. § 861 — Income from sources within the United States
26 U.S.C. § 864 — Definitions and special rules
26 U.S.C. § 865 — Source rules for personal property sales
26 U.S.C. § 871 — Tax on nonresident alien individuals
26 U.S.C. § 877 — Expatriation to avoid tax
26 U.S.C. § 877A — Tax responsibilities of expatriation
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. § 907 — Special rules in case of foreign oil and gas income
26 U.S.C. § 911 — Citizens or residents of the United States living abroad
26 U.S.C. § 912 — Exemption for certain allowances
26 U.S.C. § 956 — Investment of earnings in United States property
26 U.S.C. § 957 — Controlled foreign corporations; United States persons
26 U.S.C. § 992 — Requirements of a domestic international sales corporation
26 U.S.C. § 993 — Definitions and special rules
26 U.S.C. § 1016 — Adjustments to basis
26 U.S.C. § 1033 — Involuntary conversions
26 U.S.C. § 1035 — Certain exchanges of insurance policies
26 U.S.C. § 1059 — Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
26 U.S.C. § 1092 — Straddles
26 U.S.C. § 1202 — Partial exclusion for gain from certain small business stock
26 U.S.C. § 1223 — Holding period of property
26 U.S.C. § 1245 — Gain from dispositions of certain depreciable property
26 U.S.C. § 1250 — Gain from dispositions of certain depreciable realty
26 U.S.C. § 1252 — Gain from disposition of farm land
26 U.S.C. § 1255 — Gain from disposition of section 126 property
26 U.S.C. § 1256 — Section 1256 contracts marked to market
26 U.S.C. § 1257 — Disposition of converted wetlands or highly erodible croplands
26 U.S.C. § 1258 — Recharacterization of gain from certain financial transactions
26 U.S.C. § 1271 — Treatment of amounts received on retirement or sale or exchange of debt instruments
26 U.S.C. § 1272 — Current inclusion in income of original issue discount
26 U.S.C. § 1274 — Determination of issue price in the case of certain debt instruments issued for property
26 U.S.C. § 1276 — Disposition gain representing accrued market discount treated as ordinary income
26 U.S.C. § 1278 — Definitions and special rules
26 U.S.C. § 1286 — Tax treatment of stripped bonds
26 U.S.C. § 1291 — Interest on tax deferral
26 U.S.C. § 1298 — Special rules
26 U.S.C. § 1355 — Definitions and special rules
26 U.S.C. § 1358 — Allocation of credits, income, and deductions
26 U.S.C. § 1361 — S corporation defined
26 U.S.C. § 1362 — Election; revocation; termination
26 U.S.C. § 1366 — Pass-thru of items to shareholders
26 U.S.C. § 1368 — Distributions
26 U.S.C. § 1374 — Tax imposed on certain built-in gains
26 U.S.C. § 1391 — Designation procedure
26 U.S.C. § 1394 — Tax-exempt enterprise zone facility bonds
26 U.S.C. § 1397B — Nonrecognition of gain on rollover of empowerment zone investments
26 U.S.C. § 1397C — Enterprise zone business defined
26 U.S.C. § 1402 — Definitions
26 U.S.C. § 1446 — Withholding of tax on foreign partners’ share of effectively connected income
26 U.S.C. § 1504 — Definitions
26 U.S.C. § 2031 — Definition of gross estate
26 U.S.C. § 2055 — Transfers for public, charitable, and religious uses
26 U.S.C. § 2106 — Taxable estate
26 U.S.C. § 2522 — Charitable and similar gifts
26 U.S.C. § 2523 — Gift to spouse
26 U.S.C. § 3101 — Rate of tax
26 U.S.C. § 3111 — Rate of tax
26 U.S.C. § 3121 — Definitions
26 U.S.C. § 3127 — Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
26 U.S.C. § 3221 — Rate of tax
26 U.S.C. § 3301 — Rate of tax
26 U.S.C. § 3302 — Credits against tax
26 U.S.C. § 3304 — Approval of State laws
26 U.S.C. § 3306 — Definitions
26 U.S.C. § 3309 — State law coverage of services performed for nonprofit organizations or governmental entities
26 U.S.C. § 3401 — Definitions
26 U.S.C. § 3509 — Determination of employer’s liability for certain employment taxes
26 U.S.C. § 4042 — Tax on fuel used in commercial transportation on inland waterways
26 U.S.C. § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
26 U.S.C. § 4081 — Imposition of tax
26 U.S.C. § 4083 — Definitions; special rule; administrative authority
26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits
26 U.S.C. § 4221 — Certain tax-free sales
26 U.S.C. § 4261 — Imposition of tax
26 U.S.C. § 4271 — Imposition of tax
26 U.S.C. § 4481 — Imposition of tax
26 U.S.C. § 4612 — Definitions and special rules
26 U.S.C. § 4958 — Taxes on excess benefit transactions
26 U.S.C. § 4961 — Abatement of second tier taxes where there is correction
26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
26 U.S.C. § 4975 — Tax on prohibited transactions
26 U.S.C. § 4980B — Failure to satisfy continuation coverage requirements of group health plans
26 U.S.C. § 4980H — Shared responsibility for employers regarding health coverage
26 U.S.C. § 4980I — Excise tax on high cost employer-sponsored health coverage
26 U.S.C. § 5054 — Determination and collection of tax on beer
26 U.S.C. § 5066 — Distilled spirits for use of foreign embassies, legations, etc.
26 U.S.C. § 5182 — Cross references
26 U.S.C. § 5273 — Sale, use, and recovery of denatured distilled spirits
26 U.S.C. § 5314 — Special applicability of certain provisions
26 U.S.C. § 5392 — Definitions
26 U.S.C. § 5512 — Control of products after manufacture
26 U.S.C. § 5601 — Criminal penalties
26 U.S.C. § 5603 — Penalty relating to records, returns, and reports
26 U.S.C. § 5681 — Penalty relating to signs
26 U.S.C. § 5701 — Rate of tax
26 U.S.C. § 5847 — Effect on other laws
26 U.S.C. § 6011 — General requirement of return, statement, or list
26 U.S.C. § 6012 — Persons required to make returns of income
26 U.S.C. § 6031 — Return of partnership income
26 U.S.C. § 6033 — Returns by exempt organizations
26 U.S.C. § 6039 — Returns required in connection with certain options
26 U.S.C. § 6049 — Returns regarding payments of interest
26 U.S.C. § 6050G — Returns relating to certain railroad retirement benefits
26 U.S.C. § 6050H — Returns relating to mortgage interest received in trade or business from individuals
26 U.S.C. § 6058 — Information required in connection with certain plans of deferred compensation
26 U.S.C. § 6059 — Periodic report of actuary
26 U.S.C. § 6091 — Place for filing returns or other documents
26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
26 U.S.C. § 6109 — Identifying numbers
26 U.S.C. § 6110 — Public inspection of written determinations
26 U.S.C. § 6201 — Assessment authority
26 U.S.C. § 6211 — Definition of a deficiency
26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
26 U.S.C. § 6215 — Assessment of deficiency found by Tax Court
26 U.S.C. § 6221 — Determination at partnership level
26 U.S.C. § 6222 — Partner’s return must be consistent with partnership return
26 U.S.C. § 6225 — Partnership adjustment by Secretary
26 U.S.C. § 6226 — Alternative to payment of imputed underpayment by partnership
26 U.S.C. § 6227 — Administrative adjustment request by partnership
26 U.S.C. § 6231 — Notice of proceedings and adjustment
26 U.S.C. § 6232 — Assessment, collection, and payment
26 U.S.C. § 6233 — Interest and penalties
26 U.S.C. § 6234 — Judicial review of partnership adjustment
26 U.S.C. § 6235 — Period of limitations on making adjustments
26 U.S.C. § 6241 — Definitions and special rules
26 U.S.C. § 6302 — Mode or time of collection
26 U.S.C. § 6306 — Qualified tax collection contracts
26 U.S.C. § 6311 — Payment of tax by commercially acceptable means
26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
26 U.S.C. § 6334 — Property exempt from levy
26 U.S.C. § 6342 — Application of proceeds of levy
26 U.S.C. § 6402 — Authority to make credits or refunds
26 U.S.C. § 6404 — Abatements
26 U.S.C. § 6420 — Gasoline used on farms
26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
26 U.S.C. § 6422 — Cross references
26 U.S.C. § 6425 — Adjustment of overpayment of estimated income tax by corporation
26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
26 U.S.C. § 6501 — Limitations on assessment and collection
26 U.S.C. § 6503 — Suspension of running of period of limitation
26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
26 U.S.C. § 6612 — Cross references
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. § 6654 — Failure by individual to pay estimated income tax
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. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
26 U.S.C. § 6676 — Erroneous claim for refund or credit
26 U.S.C. § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, and 6695A
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. § 6700 — Promoting abusive tax shelters, etc.
26 U.S.C. § 6702 — Frivolous tax submissions
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. § 6863 — Stay of collection of jeopardy assessments
26 U.S.C. § 6901 — Transferred assets
26 U.S.C. § 7275 — Penalty for offenses relating to certain airline tickets and advertising
26 U.S.C. § 7345 — Revocation or denial of passport in case of certain tax delinquencies
26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
26 U.S.C. § 7422 — Civil actions for refund
26 U.S.C. § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
26 U.S.C. § 7430 — Awarding of costs and certain fees
26 U.S.C. § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
26 U.S.C. § 7454 — Burden of proof in fraud, foundation manager, and transferee cases
26 U.S.C. § 7485 — Bond to stay assessment and collection
26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
26 U.S.C. § 7654 — Coordination of United States and certain possession individual income taxes
26 U.S.C. § 7701 — Definitions
26 U.S.C. § 7801 — Authority of Department of the Treasury
26 U.S.C. § 7809 — Deposit of collections
26 U.S.C. § 7851 — Applicability of revenue laws
26 U.S.C. § 7871 — Indian tribal governments treated as States for certain purposes
26 U.S.C. § 8021 — Powers
26 U.S.C. § 8022 — Duties
26 U.S.C. § 9003 — Condition for eligibility for payments
26 U.S.C. § 9011 — Judicial review
26 U.S.C. § 9502 — Airport and Airway Trust Fund
26 U.S.C. § 9503 — Highway Trust Fund
26 U.S.C. § 9508 — Leaking Underground Storage Tank Trust Fund
26 U.S.C. § 9701 — Definitions of general applicability
26 U.S.C. § 9704 — Liability of assigned operators
26 U.S.C. § 9705 — Transfers
26 U.S.C. § 9711 — Continued obligations of individual employer plans
26 U.S.C. § 9712 — Establishment and coverage of 1992 UMWA Benefit Plan
26 U.S.C. § 9812 — Parity in mental health and substance use disorder benefits
28 U.S.C. § 1871 — Fees
29 U.S.C. § 203 — Definitions
29 U.S.C. § 213 — Exemptions
29 U.S.C. § 216 — Penalties
30 U.S.C. § 962 — Acceptance of contributions and prosecution of projects; cooperative programs to promote health and safety education and training; recognition and funding of Joseph A. Holmes Safety Association; use of funds for costs of mine rescue and survival operations
31 U.S.C. § 6906 — Funding
34 U.S.C. § 10551 — Program authorized
34 U.S.C. § 10552 — Applications
34 U.S.C. § 10553 — Annual report to Congress; grant accountability
34 U.S.C. § 10554 — Definitions
34 U.S.C. § 10555 — Authorization of appropriations
34 U.S.C. § 10556 — Rules of construction
34 U.S.C. § 11293 — Duties and functions of the Administrator
34 U.S.C. § 12621 — Missing Americans Alert Program
34 U.S.C. § 12622 — Annual report
34 U.S.C. § 12623 — Standards and best practices for use of non-invasive and non-permanent tracking devices
34 U.S.C. § 40102 — Background checks
34 U.S.C. § 40104 — Definitions
34 U.S.C. § 40301 — State grant program for criminal justice identification, information, and communication
34 U.S.C. § 40302 — Funding for improvement of criminal records
34 U.S.C. § 40901 — Establishment
34 U.S.C. § 40912 — Requirements to obtain waiver
34 U.S.C. § 40913 — Implementation assistance to States
34 U.S.C. § 40917 — Implementation plan
36 U.S.C. § 220531 — Grant to protect young athletes from abuse
38 U.S.C. § 1701 — Definitions
38 U.S.C. § 1712I — Mental and behavioral health care for certain former members of the Armed Forces
38 U.S.C. § 2402 — Persons eligible for interment in national cemeteries
38 U.S.C. § 5303B — Character of service determinations
38 U.S.C. § 8109 — Parking facilities
41 U.S.C. § 6102 — Exceptions from advertising requirement
42 U.S.C. § 250a — Transfer of appropriations
42 U.S.C. § 710 — Sexual risk avoidance education
42 U.S.C. § 1395l — Payment of benefits
42 U.S.C. § 1395ww — Payments to hospitals for inpatient hospital services
42 U.S.C. § 1472 — Loans for housing and buildings on adequate farms
42 U.S.C. § 1484 — Insurance of loans for housing and related facilities for domestic farm labor
42 U.S.C. § 1758 — Program requirements
42 U.S.C. § 1769g — Information clearinghouse
42 U.S.C. § 5189e — Essential service providers
42 U.S.C. § 6241 — Drawdown and sale of petroleum products
42 U.S.C. § 9601 — Definitions
42 U.S.C. § 9603 — Notification requirements respecting released substances
42 U.S.C. § 9604 — Response authorities
42 U.S.C. § 9607 — Liability
42 U.S.C. § 9628 — State response programs
42 U.S.C. § 11319 — Termination
43 U.S.C. § 50 — Survey’s share of cost of topographic mapping or water resources investigations carried on with States
43 U.S.C. § 1748a–1 — Request for additional wildfire suppression funds
43 U.S.C. § 1748a–2 — Reporting requirements
43 U.S.C. § 1772 — Vegetation managment, facility inspection, and operation and maintenance relating to electric transmission and distribution facility rights of way
43 U.S.C. § 2214 — Applicable period of drought program
43 U.S.C. § 2241 — Authorization of appropriations
43 U.S.C. § 2302 — Definitions
43 U.S.C. § 2304 — Disposal of public land
43 U.S.C. § 2305 — Federal Land Disposal Account
43 U.S.C. § 2306 — Special provisions
43 U.S.C. § 2606 — Oregon and California Railroad revested lands and Coos Bay Wagon Road reconveyed lands
47 U.S.C. § 154 — Federal Communications Commission
47 U.S.C. § 155a — Authority of Chief Information Officer
47 U.S.C. § 156 — Authorization of appropriations
47 U.S.C. § 158 — Application fees
47 U.S.C. § 159 — Regulatory fees
47 U.S.C. § 159a — Provisions applicable to application and regulatory fees
47 U.S.C. § 163 — Communications marketplace report
47 U.S.C. § 215 — Examination of transactions relating to furnishing of services, equipment, etc.; reports to Congress
47 U.S.C. § 227 — Restrictions on use of telephone equipment
47 U.S.C. § 227a — Consumer education materials on how to avoid scams that rely upon misleading or inaccurate caller identification information
47 U.S.C. § 257 — Market entry barriers proceeding
47 U.S.C. § 309 — Application for license
47 U.S.C. § 309a — Reports related to spectrum auctions
47 U.S.C. § 331 — Very high frequency stations and AM radio stations
47 U.S.C. § 332 — Mobile services
47 U.S.C. § 336 — Broadcast spectrum flexibility
47 U.S.C. § 339 — Carriage of distant television stations by satellite carriers
47 U.S.C. § 396 — Corporation for Public Broadcasting
47 U.S.C. § 398 — Federal interference or control
47 U.S.C. § 543 — Regulation of rates
47 U.S.C. § 544a — Consumer electronics equipment compatibility
47 U.S.C. § 548 — Development of competition and diversity in video programming distribution
47 U.S.C. § 613 — Video programming accessibility
47 U.S.C. § 928 — Spectrum Relocation Fund
47 U.S.C. § 1303 — Improving Federal data on broadband
47 U.S.C. § 1452 — Special requirements for incentive auction of broadcast TV spectrum
47 U.S.C. § 1455 — Wireless facilities deployment
47 U.S.C. § 1501 — Definitions
47 U.S.C. § 1502 — Identifying 255 megahertz.
47 U.S.C. § 1503 — Millimeter wave spectrum
47 U.S.C. § 1504 — Broadband infrastructure deployment.
47 U.S.C. § 1505 — Unlicensed services in guard bands
47 U.S.C. § 1506 — Rulemaking related to partitioning or disaggregating licenses
47 U.S.C. § 1507 — Unlicensed spectrum policy
47 U.S.C. § 1508 — National plan for unlicensed spectrum
47 U.S.C. § 1509 — Spectrum Challenge Prize
47 U.S.C. § 1510 — Wireless telecommunications tax and fee collection fairness
47 U.S.C. § 1511 — Rules of construction
47 U.S.C. § 1512 — Relationship to Middle Class tax Relief and Job Creation Act of 2012
47 U.S.C. § 1513 — No additional funds authorized
48 U.S.C. § 1469b — Auditing of transactions of territorial and local governments
49 U.S.C. § 106 — Federal Aviation Administration
49 U.S.C. § 24911 — Federal-State partnership for state of good repair
49 U.S.C. § 41742 — Essential air service authorization
49 U.S.C. § 41743 — Airports not receiving sufficient service
49 U.S.C. § 44506 — Air traffic controllers
49 U.S.C. § 47104 — Project grant authority
49 U.S.C. § 47107 — Project grant application approval conditioned on assurances about airport operations
49 U.S.C. § 47115 — Discretionary fund
49 U.S.C. § 47124 — Agreements for State and local operation of airport facilities
49 U.S.C. § 47141 — Compatible land use planning and projects by State and local governments
49 U.S.C. § 48101 — Air navigation facilities and equipment
49 U.S.C. § 48102 — Research and development
49 U.S.C. § 48103 — Airport planning and development and noise compatibility planning and programs
14 U.S.C. § 2504 — Computation of retired pay
16 U.S.C. § 410xxx — Ste. Genevieve National Historical Park
38 U.S.C. § 1720I — Mental and behavioral health care for certain former members of the Armed Forces

FARM Act

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