RELATED CODES, RULES AND REGS
...Internal Revenue Code
§1 Tax imposed
§2 Definitions and special rules
§21 Expenses for household and dependent care services necessary for gainful employment
§23 Adoption expenses
§24 Child tax credit
§25A Hope and lifetime learning credits
§31 Tax withheld on wages
§32 Earned income
§35 Health insurance costs of eligible individuals
§38 General business credit
§56 Adjustments in computing alternative minimum taxable income
§61 Gross income defined
§62 Adjusted gross income defined
§66 Treatment of community income
§67 Two-percent floor on miscellaneous itemized deductions
§71 Alimony and separate maintenance payments
§72 Annuities; certain proceeds of endowment and life insurance contracts
§83 Property transferred in connection with performance of services
§101 Certain death benefits
§102 Gifts and inheritances
§104 Compensation for injuries or sickness
§121 Exclusion of gain from sale of principal residence
§143 Mortgage revenue bonds: qualified mortgage bond and qualified veterans' mortgage bond
§151 Allowance of deductions for personal exemptions
§152 Dependent defined
§162 Trade or business expenses
§163 Interest
§166 Bad debts
§167 Depreciation
§212 Expenses for production of income
§213 Medical, dental, etc.; expenses
§215 Alimony, etc., payments
§267 Losses, expenses, and interest with respect to transactions between related taxpayers
§280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
§302 Distributions in redemption of stock
§402 Taxability of beneficiary of employees' trust
§408 Individual retirement accounts
§414 Definitions and Special Rules
§417 Definitions and special rules for purposes of minimum survivor annuity requirements
§421 General rules
§422 Incentive stock options
§423 Employee stock purchase plans
§424 Definitions and special rules
§446 General rule for methods of accounting
§457 Deferred compensation plans of State and local governments and tax-exempt organizations
§501 Exemption from tax on corporations, certain trusts, etc.
§529 Qualified tuition programs
§682 Income of an estate or trust in case of divorce, etc.
§879 Tax treatment of certain community income in the case of nonresident alien individuals
§1001 Determination of amount of and recognition of gain or loss
§1014 Basis of property acquired from a decedent
§1016 Adjustments to basis
§1031 Exchange of property held for productive use or investment
§1034 Rollover of gain on sale of principal residence
§1041 Transfers of property between spouses or incident to divorce
§1042 Sales of stock to employee stock ownership plans or certain cooperatives
§2516 Certain property settlements
§2518 Disclaimers
§4973 Tax on excess contributions to certain tax-favored accounts and annuities
§4980B Failure to satisfy continuation coverage requirements of group health plans
§6013 Joint returns of income tax by husband and wife
§6015 Relief from joint and several liability on joint return
§6041 Information at source
§6049 Returns regarding payments of interest
§6050I Returns relating to cash received in trade or business, etc.
§6061 Signing of returns and other documents
§6110 Public inspection of written determinations
§6305 Collection of certain liability
§6331 Levy and distraint
§6662 Imposition of accuracy-related penalty on underpayments
§7121 Closing agreements
§7430 Awarding of costs and certain fees
§7463 Disputes involving $50,000 or less
§7491 Burden of proof
§7701 Definitions
§7703 Determination of marital status