CPA Exam: Tax Compliance and Planning (TCP)

Sources

Everything this course cites. Every source is on an official site: aicpa-cima.com, nasba.org, irs.gov, uscode.house.gov, ecfr.gov, govinfo.gov, federalregister.gov.

CPA Exam Policy on New PronouncementsAICPA & CIMA · accessed 2026-11-09 · On this page: changes in the Internal Revenue Code and federal tax regulations are eligible for testing in the calendar quarter beginning six months after the later of the change's effective date or enactment date; once a change is eligible, the content it replaces is removed.
Everything you need to know about the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Three four-hour Core sections and one four-hour Discipline section of the candidate's choice; licensure requirements other than the exam vary by state board.
Find answers to frequently asked questions about the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Five testlets (two MCQ, three TBS); no return to a submitted testlet; the clock keeps running during breaks after testlets 1, 2 and 4 and stops for 15 minutes for a break after testlet 3; unscored pretest MCQs and TBSs; spreadsheet application similar to Excel; passing score 75 on a 0–99 scale; the sample test.
Find out when you'll get your CPA Exam scoreAICPA & CIMA · accessed 2026-11-09 · Discipline sections are tested in the first month of each quarter; target score release dates by window (2026–2028), with the adjusted schedule after the July 2027 move to a new delivery platform. Core scores are released on a rolling basis. All dates are targets and subject to change.
Get familiar with the CPA Exam by practicing with our sample testsAICPA & CIMA · accessed 2026-11-09 · The AICPA's sample test, with questions from every section including TCP, in the test-center software; up to two hours; not scored and not a measure of readiness.
Learn more about CPA Exam scoring and pass ratesAICPA & CIMA · accessed 2026-11-09 · 0–99 scale, 75 to pass, not a percentage correct, not curved; total score combines scaled MCQ and TBS scores (TCP: 50% each), taking difficulty into account.
Summary of Changes to the Exam Blueprints effective January 1, 2027AICPA & CIMA · accessed 2026-11-09 · Download from this page. Item 6: no revisions to the TCP section.
Testing of H.R. 1: One Big Beautiful Bill Act on the CPA ExamAICPA & CIMA · accessed 2026-11-09 · Download from this page. Board of Examiners decision of September 18, 2025: provisions of the Act with 2024 and 2025 effective dates (including those for taxable years beginning after December 31, 2025) are eligible for testing in REG and TCP from July 1, 2026; other provisions follow the general rule; provisions that had been scheduled to sunset in 2025 remained eligible through June 30, 2026.
Uniform CPA Examination Blueprints effective January 1, 2026: Tax Compliance and Planning (TCP)AICPA & CIMA · accessed 2026-11-09 · Download the Blueprints effective January 1, 2026 from this page. Introduction pages 2–3 (section design, testlets, MCQ/TBS weighting, skill levels); TCP section introduction (pages TCP2–TCP4: scope, content allocation, overview of areas, section assumptions, references) and the detailed blueprint (TCP5–TCP17). The Blueprints effective January 1, 2027, on the same page, make no revisions to TCP.
Treas. Reg. §1.1031(k)-1: Treatment of deferred exchangeseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1367-1: Adjustments to basis of shareholder's stock in an S corporationeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1367-2: Adjustments to basis of indebtedness to shareholdereCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1377-1: Pro rata shareeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1502-11: Consolidated taxable incomeeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1502-13: Intercompany transactionseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.1502-75: Filing of consolidated returnseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.351-1: Transfer to corporation controlled by transferoreCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.451-2: Constructive receipt of incomeeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.469-5T: Material participation (temporary)eCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.643(b)-1: Definition of incomeeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.704-1: Partner's distributive shareeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.704-3: Contributed propertyeCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.706-4: Determination of distributive share when a partner's interest varieseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.752-2: Partner's share of recourse liabilitieseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.752-3: Partner's share of nonrecourse liabilitieseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.83-2: Election to include in gross income in year of transfereCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.83-3: Meaning and use of certain termseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.83-7: Taxation of nonqualified stock optionseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §1.861-4: Compensation for labor or personal serviceseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §301.7701-2: Business entities; definitionseCFR (Office of the Federal Register) · accessed 2026-11-09
Treas. Reg. §301.7701-3: Classification of certain business entitieseCFR (Office of the Federal Register) · accessed 2026-11-09
Convention between the United States and Estonia for the avoidance of double taxation (income tax treaty), Article 5, Permanent EstablishmentInternal Revenue Service · accessed 2026-11-09 · Used as an example of the standard permanent establishment article in U.S. income tax treaties.
Form 6251 (2025), Alternative Minimum Tax—IndividualsInternal Revenue Service · accessed 2026-11-09
Form 6252 (2025), Installment Sale Income (with instructions)Internal Revenue Service · accessed 2026-11-09
Form 851, Affiliations ScheduleInternal Revenue Service · accessed 2026-11-09
Form 8832 and instructions, Entity Classification ElectionInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1041 (2025), U.S. Income Tax Return for Estates and TrustsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1065 (2025), U.S. Return of Partnership IncomeInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1120 (2025), U.S. Corporation Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1120-F (2025), U.S. Income Tax Return of a Foreign CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 1120-S (2025), U.S. Income Tax Return for an S CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2210 (2025), Underpayment of Estimated Tax by Individuals, Estates, and TrustsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2220 (2025), Underpayment of Estimated Tax by CorporationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2553, Election by a Small Business CorporationInternal Revenue Service · accessed 2026-11-09
Instructions for Form 2555 (2025), Foreign Earned IncomeInternal Revenue Service · accessed 2026-11-09
Instructions for Form 461 (2025), Limitation on Business LossesInternal Revenue Service · accessed 2026-11-09
Instructions for Form 4797 (2025), Sales of Business PropertyInternal Revenue Service · accessed 2026-11-09
Instructions for Form 6198, At-Risk LimitationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 6251 (2025), Alternative Minimum Tax—IndividualsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 709 (2025), United States Gift (and Generation-Skipping Transfer) Tax ReturnInternal Revenue Service · accessed 2026-11-09
Instructions for Form 7203 (Rev. December 2022), S Corporation Shareholder Stock and Debt Basis LimitationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8283 (2025), Noncash Charitable ContributionsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8582 (2025), Passive Activity Loss LimitationsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8615 (2025), Tax for Certain Children Who Have Unearned IncomeInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8814 (2025), Parents' Election To Report Child's Interest and DividendsInternal Revenue Service · accessed 2026-11-09
Instructions for Form 8824 (2025), Like-Kind ExchangesInternal Revenue Service · accessed 2026-11-09
Instructions for Form 990-T (2025), Exempt Organization Business Income Tax ReturnInternal Revenue Service · accessed 2026-11-09
Instructions for Schedule D (Form 1040) (2025), Capital Gains and LossesInternal Revenue Service · accessed 2026-11-09
Notice 2024-80: 2025 amounts relating to retirement plans and IRAsInternal Revenue Service · accessed 2026-11-09
Notice 2025-67: 2026 amounts relating to retirement plans and IRAsInternal Revenue Service · accessed 2026-11-09
Partner's Instructions for Schedule K-1 (Form 1065) (2025)Internal Revenue Service · accessed 2026-11-09 · Includes the Worksheet for Adjusting the Basis of a Partner's Interest in the Partnership and the warning that the item L capital account can't be used as outside basis.
Publication 502 (2025), Medical and Dental ExpensesInternal Revenue Service · accessed 2026-11-09
Publication 505 (2026), Tax Withholding and Estimated TaxInternal Revenue Service · accessed 2026-11-09 · The 2026 edition: estimated tax rules and a summary of 2026 changes made by Public Law 119-21.
Publication 515 (2025), Withholding of Tax on Nonresident Aliens and Foreign EntitiesInternal Revenue Service · accessed 2026-11-09
Publication 525 (2025), Taxable and Nontaxable IncomeInternal Revenue Service · accessed 2026-11-09 · Stock options (nonstatutory, ISOs, ESPPs), restricted property and the §83(b) election.
Publication 526 (2025), Charitable ContributionsInternal Revenue Service · accessed 2026-11-09
Publication 537 (2025), Installment SalesInternal Revenue Service · accessed 2026-11-09
Publication 54 (2025), Tax Guide for U.S. Citizens and Resident Aliens AbroadInternal Revenue Service · accessed 2026-11-09
Publication 541 (Rev. December 2025), PartnershipsInternal Revenue Service · accessed 2026-11-09
Publication 542 (Rev. January 2024), CorporationsInternal Revenue Service · accessed 2026-11-09 · Capital losses, the dividends-received deduction and its NOL exception, §351 control, and corporate NOLs. Predates Public Law 119-21; the rules cited here were not changed by it.
Publication 544 (2025), Sales and Other Dispositions of AssetsInternal Revenue Service · accessed 2026-11-09
Publication 550 (2025), Investment Income and ExpensesInternal Revenue Service · accessed 2026-11-09
Publication 557 (Rev. January 2025), Tax-Exempt Status for Your OrganizationInternal Revenue Service · accessed 2026-11-09
Publication 560 (2025), Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)Internal Revenue Service · accessed 2026-11-09
Publication 575 (2025), Pension and Annuity IncomeInternal Revenue Service · accessed 2026-11-09
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs)Internal Revenue Service · accessed 2026-11-09
Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)Internal Revenue Service · accessed 2026-11-09
Publication 598 (Rev. March 2021), Tax on Unrelated Business Income of Exempt OrganizationsInternal Revenue Service · accessed 2026-11-09
Publication 925 (2025), Passive Activity and At-Risk RulesInternal Revenue Service · accessed 2026-11-09
Publication 969 (2025), Health Savings Accounts and Other Tax-Favored Health PlansInternal Revenue Service · accessed 2026-11-09
Publication 970 (2025), Tax Benefits for EducationInternal Revenue Service · accessed 2026-11-09
Rev. Proc. 2024-25: 2025 inflation-adjusted amounts for health savings accountsInternal Revenue Service · accessed 2026-11-09
Rev. Proc. 2024-40: 2025 inflation-adjusted amountsInternal Revenue Service · accessed 2026-11-09 · Tax-year 2025 amounts before Public Law 119-21; Rev. Proc. 2025-32, section 3, removes items the Act superseded.
Rev. Proc. 2025-19: 2026 inflation-adjusted amounts for health savings accountsInternal Revenue Service · accessed 2026-11-09
Rev. Proc. 2025-32: 2026 inflation-adjusted amountsInternal Revenue Service · accessed 2026-11-09 · Section 2 summarizes changes made by Public Law 119-21; section 4 gives the 2026 amounts (rate tables, kiddie tax, AMT, standard deduction, section 179, excess business loss, foreign earned income exclusion, gift tax annual exclusion and more).
Shareholder's Instructions for Schedule K-1 (Form 1120-S) (2025)Internal Revenue Service · accessed 2026-11-09
Working Families Tax Cuts (One, Big, Beautiful Bill provisions)Internal Revenue Service · accessed 2026-11-09 · The IRS's index of guidance on the tax provisions of Public Law 119-21.
Working Families Tax Cuts: provisions for businessesInternal Revenue Service · accessed 2026-11-09
Working Families Tax Cuts: provisions for individuals and workersInternal Revenue Service · accessed 2026-11-09
Boards of AccountancyNASBA · accessed 2026-11-09 · Directory of the 55 boards of accountancy with links to each board's site and statutes, for eligibility, fees, credit periods and licensure rules, which vary by jurisdiction.
CPA Exam Candidate Guide (November 2, 2026)NASBA · accessed 2026-11-09 · Exam structure, examination credit rules by jurisdiction, appointment time (testing time plus 30 minutes for login, survey and the standardized break), break policy, scratch paper and the provided calculator, score release.
CPA Exam FAQNASBA · accessed 2026-11-09 · Four-hour sections; a standardized 15-minute break midway that does not count against testing time; optional breaks between testlets that do; Discipline sections scheduled only in the first month of each quarter; credit periods and fees vary by jurisdiction.
Score InformationNASBA · accessed 2026-11-09 · Passing score of 75, not a percentage correct; Discipline target release dates; score review and appeal policies vary by jurisdiction.
15 U.S.C. §381: Imposition of net income tax (Public Law 86-272)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Text verified against the U.S. Code on govinfo.gov.
IRC §1: Tax imposedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1001: Determination of amount of and recognition of gain or lossOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §101: Certain death benefitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1011: Adjusted basis for determining gain or lossOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1014: Basis of property acquired from a decedentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1015: Basis of property acquired by gifts and transfers in trustOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §103: Interest on State and local bondsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1031: Exchange of real property held for productive use or investmentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1032: Exchange of stock for propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1033: Involuntary conversionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1091: Loss from wash sales of stock or securitiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §11: Tax imposedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §117: Qualified scholarshipsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §118: Contributions to the capital of a corporationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1202: Partial exclusion for gain from certain small business stockOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1211: Limitation on capital lossesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1212: Capital loss carrybacks and carryoversOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1221: Capital asset definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1223: Holding period of propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1231: Property used in the trade or business and involuntary conversionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1239: Gain from sale of depreciable property between certain related taxpayersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1244: Losses on small business stockOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1245: Gain from dispositions of certain depreciable propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §125: Cafeteria plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1250: Gain from dispositions of certain depreciable realtyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §127: Educational assistance programsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1274: Determination of issue price in the case of certain debt instruments issued for propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §129: Dependent care assistance programsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1361: S corporation definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1362: Election; revocation; terminationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1366: Pass-thru of items to shareholdersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1367: Adjustments to basis of stock of shareholders, etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1368: DistributionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1371: Coordination with subchapter COffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1374: Tax imposed on certain built-in gainsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1375: Tax imposed when passive investment income of corporation having accumulated earnings and profits exceeds 25 percent of gross receiptsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1377: Definitions and special ruleOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1411: Imposition of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1442: Withholding of tax on foreign corporationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1501: Privilege to file consolidated returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §1504: DefinitionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §151: Allowance of deductions for personal exemptionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §164: TaxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §168: Accelerated cost recovery systemOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §170: Charitable, etc., contributions and giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §172: Net operating loss deductionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §174A: Domestic research or experimental expenditures (added by P.L. 119-21)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §199A: Qualified business incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2001: Imposition and rate of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2010: Unified credit against estate taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2040: Joint interestsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2042: Proceeds of life insuranceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §213: Medical, dental, etc., expensesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §219: Retirement savingsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §221: Interest on education loansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §223: Health savings accountsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §243: Dividends received by corporationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §245A: Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §246: Rules applying to deductions for dividends receivedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §250: Foreign-derived intangible income and global intangible low-taxed incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2501: Imposition of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2502: Rate of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2503: Taxable giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2505: Unified credit against gift taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2513: Gift by husband or wife to third partyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2522: Charitable and similar giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §2523: Gift to spouseOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §25A: American Opportunity and Lifetime Learning creditsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §267: Losses, expenses, and interest with respect to transactions between related taxpayersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §291: Special rules relating to corporate preference itemsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §301: Distributions of propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §311: Taxability of corporation on distributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §312: Effect on earnings and profitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §316: Dividend definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §331: Gain or loss to shareholder in corporate liquidationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §332: Complete liquidations of subsidiariesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §334: Basis of property received in liquidationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §336: Gain or loss recognized on property distributed in complete liquidationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §337: Nonrecognition for property distributed to parent in complete liquidation of subsidiaryOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §351: Transfer to corporation controlled by transferorOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §357: Assumption of liabilityOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §358: Basis to distributeesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §362: Basis to corporationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §368: Definitions relating to corporate reorganizationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §382: Limitation on net operating loss carryforwards and certain built-in losses following ownership changeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §385: Treatment of certain interests in corporations as stock or indebtednessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §401: Qualified pension, profit-sharing, and stock bonus plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §402: Taxability of beneficiary of employees' trustOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §408: Individual retirement accountsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §408A: Roth IRAsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §414: Definitions and special rulesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §415: Limitations on benefits and contribution under qualified plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §421: General rulesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §422: Incentive stock optionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §423: Employee stock purchase plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §444: Election of taxable year other than required taxable yearOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §451: General rule for taxable year of inclusionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §453: Installment methodOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §453A: Special rules for nondealersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §461: General rule for taxable year of deductionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §465: Deductions limited to amount at riskOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §469: Passive activity losses and credits limitedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §483: Interest on certain deferred paymentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §4958: Taxes on excess benefit transactionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §4974: Excise tax on certain accumulations in qualified retirement plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §501: Exemption from tax on corporations, certain trusts, etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §508: Special rules with respect to section 501(c)(3) organizationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §509: Private foundation definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §511: Imposition of tax on unrelated business income of charitable, etc., organizationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §512: Unrelated business taxable incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §513: Unrelated trade or businessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §514: Unrelated debt-financed incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §529: Qualified tuition programsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §53: Credit for prior year minimum tax liabilityOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §530: Coverdell education savings accountsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §55: Alternative minimum tax imposedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §56: Adjustments in computing alternative minimum taxable incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §57: Items of tax preferenceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §6033: Returns by exempt organizationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §63: Taxable income definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §641: Imposition of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §642: Special rules for credits and deductionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §643: Definitions applicable to subparts A, B, C, and DOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §651: Deduction for trusts distributing current income onlyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §652: Inclusion of amounts in gross income of beneficiaries of trusts distributing current income onlyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §661: Deduction for estates and trusts accumulating income or distributing corpusOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §662: Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpusOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §663: Special rules applicable to sections 661 and 662Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §6654: Failure by individual to pay estimated income taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §6655: Failure by corporation to pay estimated income taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §671: Trust income, deductions, and credits attributable to grantors and others as substantial ownersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §673: Reversionary interestsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §676: Power to revokeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §677: Income for benefit of grantorOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §68: Overall limitation on itemized deductionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §703: Partnership computationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §704: Partner's distributive shareOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §705: Determination of basis of partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §706: Taxable years of partner and partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §707: Transactions between partner and partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §709: Treatment of organization and syndication feesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §72: Annuities; certain proceeds of endowment and life insurance contractsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §721: Nonrecognition of gain or loss on contributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §722: Basis of contributing partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §723: Basis of property contributed to partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §731: Extent of recognition of gain or loss on distributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §732: Basis of distributed property other than moneyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §733: Basis of distributee partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §735: Character of gain or loss on disposition of distributed propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §736: Payments to a retiring partner or a deceased partner's successor in interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §737: Recognition of precontribution gain in case of certain distributions to contributing partnerOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §741: Recognition and character of gain or loss on sale or exchangeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §743: Special rules where section 754 election or substantial built-in lossOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §751: Unrealized receivables and inventory itemsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §752: Treatment of certain liabilitiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §754: Manner of electing optional adjustment to basis of partnership propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §7702B: Treatment of qualified long-term care insuranceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §7872: Treatment of loans with below-market interest ratesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §83: Property transferred in connection with performance of servicesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §861: Income from sources within the United StatesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §862: Income from sources without the United StatesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §863: Special rules for determining sourceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §865: Source rules for personal property salesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §881: Tax on income of foreign corporations not connected with United States businessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §882: Tax on income of foreign corporations connected with United States businessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §884: Branch profits taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §901: Taxes of foreign countries and of possessions of United StatesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §904: Limitation on creditOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §911: Citizens or residents of the United States living abroadOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §951: Amounts included in gross income of United States shareholdersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §951A: Global intangible low-taxed income included in gross income of United States shareholdersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §952: Subpart F income definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §954: Foreign base company incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §957: Controlled foreign corporations; United States personsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
IRC §959: Exclusion from gross income of previously taxed earnings and profitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Current text of the Internal Revenue Code, including amendments made by Public Law 119-21.
Public Law 119-21 (H.R. 1, 139 Stat. 72), enacted July 4, 2025U.S. Government Publishing Office (govinfo) · accessed 2026-11-09 · Title VII, Subtitle A (sections 70001–70607) amends the Internal Revenue Code. Commonly called the One Big Beautiful Bill Act; the IRS now calls its tax provisions the Working Families Tax Cuts.