U.S. Tax Court Practitioner (nonattorney examination)

Sources

Everything this course cites. Every source is on an official site: ustaxcourt.gov, uscode.house.gov, govinfo.gov, ecfr.gov, uscourts.gov, federalregister.gov, irs.gov, americanbar.org.

Amendment to Federal Rule of Evidence 801(d)(1)(A), adopted by the Supreme Court April 8, 2026 and transmitted to CongressAdministrative Office of the U.S. Courts · accessed 2026-11-09 · Takes effect December 1, 2026, unless Congress acts otherwise; pending on 9 November 2026.
Current Rules of Practice and ProcedureAdministrative Office of the U.S. Courts · accessed 2026-11-09
Federal Rules of Evidence, as amended to December 1, 2025 (House Judiciary Committee Print)Administrative Office of the U.S. Courts · accessed 2026-11-09 · Official text in force on 9 November 2026. The most recent amendments took effect December 1, 2024 (Rules 107, 613(b), 801(d)(2), 804(b)(3) and 1006) and December 1, 2023 (Rules 106, 615 and 702).
Model Rules of Professional Conduct (official text)American Bar Association · accessed 2026-11-09 · Copyrighted by the ABA and adopted for Tax Court practice by Rule 201(a). This course explains the Model Rules only in its own words; read the official text here.
26 CFR § 1.1001-1, Computation of gain or lossElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1001-2, Discharge of liabilitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1011-2, Bargain sale to a charitable organizationElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1015-1, Basis of property acquired by gift after December 31, 1920Electronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1015-4, Transfers in part a gift and in part a saleElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1015-5, Increased basis for gift tax paidElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1031(a)-1, Property held for productive use in trade or business or for investmentElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1031(d)-2, Treatment of assumption of liabilitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.119-1, Meals and lodging furnished for the convenience of the employerElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.1367-1, Adjustments to basis of shareholder's stock in an S corporationElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.162-2, Traveling expensesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.162-21, Denial of deduction for certain fines, penalties, and other amountsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.165-7, Casualty lossesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.165-8, Theft lossesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.170A-13, Recordkeeping and return requirements for deductions for charitable contributionsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.170A-14, Qualified conservation contributionsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.262-1, Personal, living, and family expensesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.263(a)-1, Capital expenditures; in generalElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.263(a)-3, Amounts paid to improve tangible propertyElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.302-2, Redemptions not taxable as dividendsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.351-1, Transfer to corporation controlled by transferorElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.446-1, General rule for methods of accountingElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.451-1, General rule for taxable year of inclusionElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.451-2, Constructive receipt of incomeElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.461-1, General rule for taxable year of deductionElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.461-4, Economic performanceElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.469-5T, Material participation (temporary)Electronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.469-9, Rules for certain rental real estate activitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.61-14, Miscellaneous items of gross incomeElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.61-2, Compensation for services, including fees, commissions, and similar itemsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.6664-4, Reasonable cause and good faith exception to section 6662 penaltiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.74-1, Prizes and awardsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.752-1, Treatment of partnership liabilitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 1.752-3, Partner's share of nonrecourse liabilitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 15a.453-1, Installment method reporting for sales of real property and casual sales of personal property (temporary)Electronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 20.2031-1, Definition of gross estate; valuation of propertyElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 20.2031-2, Valuation of stocks and bondsElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 20.2053-1, Deductions for expenses, indebtedness, and taxes; in generalElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 25.2512-1, Valuation of property; in generalElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 301.6212-2, Definition of last known addressElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 301.6330-1, Notice and opportunity for hearing prior to levyElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 301.6404-2, Abatement of interestElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
26 CFR § 301.6751(b)-1, Rules for supervisory approval of penaltiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09 · Applies to penalties assessed on or after December 23, 2024.
26 CFR § 301.7701-3, Classification of certain business entitiesElectronic Code of Federal Regulations (eCFR) · accessed 2026-11-09
31 CFR § 10.27, Fees (Circular 230)Electronic Code of Federal Regulations (eCFR) · accessed 2026-11-09 · Governs practice before the Internal Revenue Service, not practice before the Tax Court; cited for contrast.
31 CFR § 10.29, Conflicting interests (Circular 230)Electronic Code of Federal Regulations (eCFR) · accessed 2026-11-09 · Governs practice before the Internal Revenue Service; cited for contrast.
Frequently Asked Questions on Gift TaxesInternal Revenue Service · accessed 2026-11-09
Internal Revenue Manual 35.3.23, Motions in Collection Due Process CasesInternal Revenue Service · accessed 2026-11-09 · Chief Counsel guidance stating the Tax Court's standards of review in CDP cases, remand practice, and the circuit split on the administrative-record rule.
Internal Revenue Manual 8.23.1, Offer in Compromise Overview (effective 08-21-2025)Internal Revenue Service · accessed 2026-11-09 · States the IRS position, citing Notice 2006-68, on when the 24-month deemed-acceptance period of IRC 7122(f) runs.
Publication 17, Your Federal Income TaxInternal Revenue Service · accessed 2026-11-09
Publication 334, Tax Guide for Small BusinessInternal Revenue Service · accessed 2026-11-09
Publication 463, Travel, Gift, and Car ExpensesInternal Revenue Service · accessed 2026-11-09
Publication 525, Taxable and Nontaxable IncomeInternal Revenue Service · accessed 2026-11-09
Publication 526, Charitable ContributionsInternal Revenue Service · accessed 2026-11-09
Publication 538, Accounting Periods and MethodsInternal Revenue Service · accessed 2026-11-09
Publication 544, Sales and Other Dispositions of AssetsInternal Revenue Service · accessed 2026-11-09
Publication 547, Casualties, Disasters, and TheftsInternal Revenue Service · accessed 2026-11-09
Publication 551, Basis of AssetsInternal Revenue Service · accessed 2026-11-09
Publication 936, Home Mortgage Interest DeductionInternal Revenue Service · accessed 2026-11-09
Publication 971, Innocent Spouse ReliefInternal Revenue Service · accessed 2026-11-09
Revenue Procedure 2025-32 (inflation-adjusted amounts for 2026)Internal Revenue Service · accessed 2026-11-09
Revenue Procedure 2026-35 (inflation-adjusted amounts for 2027)Internal Revenue Service · accessed 2026-11-09
Treasury Department Circular No. 230 (Regulations Governing Practice before the Internal Revenue Service)Internal Revenue Service · accessed 2026-11-09
Rescinding the Definition of "Harm" Under the Endangered Species Act, 90 FR 16102 (April 17, 2025) (discussing Loper Bright Enterprises v. Raimondo, 603 U.S. 369 (2024))Office of the Federal Register · accessed 2026-11-09 · An official federal document that states Loper Bright's holding (Chevron overruled) and its statement that prior Chevron-based holdings remain subject to statutory stare decisis.
Rules for Supervisory Approval of Penalties, final regulations (T.D. 10017), Federal Register, December 23, 2024Office of the Federal Register · accessed 2026-11-09
26 U.S.C. § 1, Tax imposedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 101, Certain death benefitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1011, Adjusted basis for determining gain or lossOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1012, Basis of property—costOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1014, Basis of property acquired from a decedentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1016, Adjustments to basisOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1017, Discharge of indebtednessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 102, Gifts and inheritancesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 103, Interest on State and local bondsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1032, Exchange of stock for propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1033, Involuntary conversionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 104, Compensation for injuries or sicknessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1041, Transfers of property between spouses or incident to divorceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 105, Amounts received under accident and health plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 106, Contributions by employer to accident and health plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 108, Income from discharge of indebtednessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1091, Loss from wash sales of stock or securitiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 11, Tax imposedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 111, Recovery of tax benefit itemsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 117, Qualified scholarshipsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 119, Meals or lodging furnished for the convenience of the employerOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 121, Exclusion of gain from sale of principal residenceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1211, Limitation on capital lossesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1212, Capital loss carrybacks and carryoversOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1221, Capital asset definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1222, Other terms relating to capital gains and lossesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1223, Holding period of propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1245, Gain from dispositions of certain depreciable propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1250, Gain from dispositions of certain depreciable realtyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 132, Certain fringe benefitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1341, Computation of tax where taxpayer restores substantial amount held under claim of rightOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1361, S corporation definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1362, Election; revocation; terminationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1363, Effect of election on corporationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1366, Pass-thru of items to shareholdersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1367, Adjustments to basis of stock of shareholders, etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1368, DistributionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1374, Tax imposed on certain built-in gainsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 1402, DefinitionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 151, Allowance of deductions for personal exemptionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 152, Dependent definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 162, Trade or business expensesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 163, InterestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 164, TaxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 165, LossesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 166, Bad debtsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 167, DepreciationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 168, Accelerated cost recovery systemOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 170, Charitable, etc., contributions and giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 172, Net operating loss deductionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 179, Election to expense certain depreciable business assetsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 183, Activities not engaged in for profitOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 195, Start-up expendituresOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2001, Imposition and rate of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2002, Liability for paymentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2010, Unified credit against estate taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2031, Definition of gross estateOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2032, Alternate valuationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2032A, Valuation of certain farm, etc., real propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2033, Property in which the decedent had an interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2035, Adjustments for certain gifts made within 3 years of decedent's deathOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2036, Transfers with retained life estateOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2038, Revocable transfersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2039, AnnuitiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2040, Joint interestsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2041, Powers of appointmentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2042, Proceeds of life insuranceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2044, Certain property for which marital deduction was previously allowedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2053, Expenses, indebtedness, and taxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2055, Transfers for public, charitable, and religious usesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2056, Bequests, etc., to surviving spouseOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2058, State death taxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 212, Expenses for production of incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 213, Medical, dental, etc., expensesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 224, Qualified tipsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 225, Qualified overtime compensationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2501, Imposition of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2503, Taxable giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2511, Transfers in generalOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2512, Valuation of giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2513, Gift by husband or wife to third partyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2518, DisclaimersOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2522, Charitable and similar giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2523, Gift to spouseOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 262, Personal, living, and family expensesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 263, Capital expendituresOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 2702, Special valuation rules in case of transfers of interests in trustsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 274, Disallowance of certain entertainment, etc., expensesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 280A, Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 280F, Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 301, Distributions of propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 302, Distributions in redemption of stockOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 311, Taxability of corporation on distributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 312, Effect on earnings and profitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 316, Dividend definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 318, Constructive ownership of stockOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 331, Gain or loss to shareholder in corporate liquidationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 332, Complete liquidations of subsidiariesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 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 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 351, Transfer to corporation controlled by transferorOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 357, Assumption of liabilityOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 358, Basis to distributeesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 362, Basis to corporationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 368, Definitions relating to corporate reorganizationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 441, Period for computation of taxable incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 446, General rule for methods of accountingOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 448, Limitation on use of cash method of accountingOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 451, General rule for taxable year of inclusionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 453, Installment methodOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 453B, Gain or loss on disposition of installment obligationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 461, General rule for taxable year of deductionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 465, Deductions limited to amount at riskOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 469, Passive activity losses and credits limitedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 481, Adjustments required by changes in method of accountingOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6001, Notice or regulations requiring records, statements, and special returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6013, Joint returns of income tax by husband and wifeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6015, Relief from joint and several liability on joint returnOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6018, Estate tax returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6019, Gift tax returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6020, Returns prepared for or executed by SecretaryOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6061, Signing of returns and other documentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6065, Verification of returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6075, Time for filing estate and gift tax returnsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 61, Gross income definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6110, Public inspection of written determinationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6159, Agreements for payment of tax liability in installmentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6166, Extension of time for payment of estate tax where estate consists largely of interest in closely held businessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 62, Adjusted gross income definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6201, Assessment authorityOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6203, Method of assessmentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6211, Definition of a deficiencyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6212, Notice of deficiencyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6213, Restrictions applicable to deficiencies; petition to Tax CourtOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6214, Determinations by Tax CourtOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6215, Assessment of deficiency found by Tax CourtOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6221, Determination at partnership levelOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6223, Partners bound by actions of partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6226, Alternative to payment of imputed underpayment by partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6234, Judicial review of partnership adjustmentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 63, Taxable income definedOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6303, Notice and demand for taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6320, Notice and opportunity for hearing upon filing of notice of lienOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6321, Lien for taxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6323, Validity and priority against certain personsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6324, Special liens for estate and gift taxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6330, Notice and opportunity for hearing before levyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6331, Levy and distraintOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6334, Property exempt from levyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6343, Authority to release levy and return propertyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6401, Amounts treated as overpaymentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6402, Authority to make credits or refundsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6404, AbatementsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6501, Limitations on assessment and collectionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6502, Collection after assessmentOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6503, Suspension of running of period of limitationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6511, Limitations on credit or refundOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6512, Limitations in case of petition to Tax CourtOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6513, Time return deemed filed and tax considered paidOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6532, Periods of limitation on suitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 66, Treatment of community incomeOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6601, Interest on underpayment, nonpayment, or extensions of time for payment, of taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6621, Determination of rate of interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6651, Failure to file tax return or to pay taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6654, Failure by individual to pay estimated income taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6662, Imposition of accuracy-related penalty on underpaymentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6663, Imposition of fraud penaltyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6664, Definitions and special rulesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6672, Failure to collect and pay over tax, or attempt to evade or defeat taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6673, Sanctions and costs awarded by courtsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6694, Understatement of taxpayer's liability by tax return preparerOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 67, 2-percent floor on miscellaneous itemized deductionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6702, Frivolous tax submissionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6751, Procedural requirementsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 68, Overall limitation on itemized deductionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6861, Jeopardy assessments of income, estate, gift, and certain excise taxesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 6901, Transferred assetsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 691, Recipients of income in respect of decedentsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 701, Partners, not partnership, subject to taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 702, Income and credits of partnerOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 704, Partner's distributive shareOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 705, Determination of basis of partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 707, Transactions between partner and partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 71, Repealed. Pub. L. 115–97, title I, §11051(b)(1)(B), Dec. 22, 2017, 131 Stat. 2089Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7121, Closing agreementsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7122, CompromisesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7203, Willful failure to file return, supply information, or pay taxOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 721, Nonrecognition of gain or loss on contributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 722, Basis of contributing partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 723, Basis of property contributed to partnershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 731, Extent of recognition of gain or loss on distributionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 732, Basis of distributed property other than moneyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 733, Basis of distributee partner's interestOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7345, Revocation or denial of passport in case of certain tax delinquenciesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 74, Prizes and awardsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7421, Prohibition of suits to restrain assessment or collectionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7422, Civil actions for refundOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7428, Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7430, Awarding of costs and certain feesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7436, Proceedings for determination of employment statusOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7441, StatusOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7443, MembershipOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7443A, Special trial judgesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7444, OrganizationOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7446, Times and places of sessionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7447, RetirementOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7451, PetitionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7452, Representation of partiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7453, Rules of practice, procedure, and evidenceOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7454, Burden of proof in fraud, foundation manager, and transferee casesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7456, Administration of oaths and procurement of testimonyOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7459, Reports and decisionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7460, Provisions of special application to divisionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7462, Publication of reportsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7463, Disputes involving $50,000 or lessOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7476, Declaratory judgments relating to qualification of certain retirement plansOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7477, Declaratory judgments relating to value of certain giftsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7478, Declaratory judgments relating to status of certain governmental obligationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7479, Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7481, Date when Tax Court decision becomes finalOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7482, Courts of reviewOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7483, Notice of appealOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7485, Bond to stay assessment and collectionOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7491, Burden of proofOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7502, Timely mailing treated as timely filing and payingOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7503, Time for performance of acts where last day falls on Saturday, Sunday, or legal holidayOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 752, Treatment of certain liabilitiesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7525, Confidentiality privileges relating to taxpayer communicationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7602, Examination of books and witnessesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7623, Expenses of detection of underpayments and fraud, etcOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7701, DefinitionsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7805, Rules and regulationsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 7806, Construction of titleOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 83, Property transferred in connection with performance of servicesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
26 U.S.C. § 86, Social security and tier 1 railroad retirement benefitsOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · United States Code, current through Public Law 119-138 (November 3, 2026).
28 U.S.C. § 1346, United States as defendantOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
28 U.S.C. § 2412, Costs and feesOffice of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · Section 2412(d)(2)(B) supplies the net worth limits incorporated by IRC 7430(c)(4)(A)(ii) and 6404(h).
Constitution of the United States (including the Fifth and Sixteenth Amendments)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Federal Rule of Evidence 501, with Notes (28 U.S.C. App.)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Federal Rule of Evidence 701, with Notes of Advisory Committee (28 U.S.C. App.)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Federal Rule of Evidence 702, with Committee Notes including the 2023 amendment (28 U.S.C. App.)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Federal Rule of Evidence 801, with Committee Notes including the 2024 amendment (28 U.S.C. App.)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
Federal Rule of Evidence 803, with Notes of Advisory Committee (28 U.S.C. App.)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09
United States Code: download and currency (Title 26, Internal Revenue Code)Office of the Law Revision Counsel, U.S. House of Representatives · accessed 2026-11-09 · The Code online is current through Public Law 119-138 (November 3, 2026).
Fixing CDP After Zuch: How Congress Can Close the IRS's "Roadmap for Evading Tax Court Review" (NTA Blog, February 10, 2026)Taxpayer Advocate Service, Internal Revenue Service · accessed 2026-11-09 · Describes Commissioner v. Zuch (2025) and the status of proposed legislation (H.R. 6506).
National Taxpayer Advocate Purple Book, Legislative Recommendation #45: Repeal Flora and Expand the Tax Court's JurisdictionTaxpayer Advocate Service, Internal Revenue Service · accessed 2026-11-09 · Describes the full payment rule of Flora v. United States, 362 U.S. 145 (1960), for refund suits; its proposals are recommendations, not law.
Tax Court Collection Due Process Refund Jurisdiction and the TAS Act (NTA Blog, August 5, 2025)Taxpayer Advocate Service, Internal Revenue Service · accessed 2026-11-09
Oquendo v. Commissioner, No. 24-1205 (6th Cir. Aug. 25, 2025)U.S. Government Publishing Office (govinfo) · accessed 2026-11-09 · Holds the IRC 6213(a) petition deadline nonjurisdictional and describes the circuit split (Second, Third and Sixth Circuits versus Seventh and Ninth).
2021 Nonattorney Exam (November 17, 2021)United States Tax Court · accessed 2026-11-09 · Linked for format and emphasis only; Lumenary Prep does not reproduce its questions.
2023 Nonattorney ExamUnited States Tax Court · accessed 2026-11-09 · Linked for format and emphasis only; Lumenary Prep does not reproduce its questions.
2025 Nonattorney Exam (November 5, 2025)United States Tax Court · accessed 2026-11-09 · Linked for format and emphasis only; Lumenary Prep does not reproduce its questions.
Administrative Order No. 2026-01, Limited Entry of Appearance Procedures (effective September 30, 2026)United States Tax Court · accessed 2026-11-09
Administrative Order No. 2026-02, Expanding Remote Electronic Access to Certain Court Documents (October 21, 2026)United States Tax Court · accessed 2026-11-09
Announcement and Notice of Proposed Amendments to Title XX, Practice Before the Court (May 26, 2026)United States Tax Court · accessed 2026-11-09 · Proposed amendments to Rules 200, 201 and 202 (comments were due July 24, 2026). No adoption had been announced on the Court's website as of the access date.
Announcement of September 8, 2026 (new places of trial; all case types in all places of trial; reporting calendar pilot)United States Tax Court · accessed 2026-11-09
Case Related FormsUnited States Tax Court · accessed 2026-11-09
Comments and Suggestions (proposed and adopted amendments to the Rules)United States Tax Court · accessed 2026-11-09
Court Fees (filing, admission, nonattorney examination, copy and witness fees)United States Tax Court · accessed 2026-11-09
Guidance for Practitioners (admission of attorneys and nonattorneys; prior examinations)United States Tax Court · accessed 2026-11-09
History of the United States Tax CourtUnited States Tax Court · accessed 2026-11-09
Legal Holidays (for computing time under Rule 25)United States Tax Court · accessed 2026-11-09 · Lists Emancipation Day in Washington, D.C. (April 16) as a legal holiday for computing time although the Court is open.
Limited Entries of AppearanceUnited States Tax Court · accessed 2026-11-09
News and AnnouncementsUnited States Tax Court · accessed 2026-11-09
Nonattorney Admissions Exam site (exam.ustaxcourt.gov)United States Tax Court · accessed 2026-11-09
Press Release and Notice of Amendments Adopted August 8, 2024 (Rules 13, 41, 210, 220, 240, 255.1, 270, 280, 290, 300, 310)United States Tax Court · accessed 2026-11-09
Press Release of May 5, 2025, announcing the November 5, 2025, nonattorney examinationUnited States Tax Court · accessed 2026-11-09
Procedures for Preparation and Grading of the Nonattorney Examination (adopted 1995; amended November 22, 2019, and May 3, 2022)United States Tax Court · accessed 2026-11-09
Statistical Information, Nonattorney ExaminationUnited States Tax Court · accessed 2026-11-09
Tax Court DefinitionsUnited States Tax Court · accessed 2026-11-09
Tax Court Rule 200, Admission to Practice and Periodic Registration FeeUnited States Tax Court · accessed 2026-11-09 · Rule in force on 9 November 2026 (as amended effective January 15, 2020).
Tax Court Rule 201, Conduct of Practice Before the CourtUnited States Tax Court · accessed 2026-11-09
Tax Court Rule 202, Disciplinary MattersUnited States Tax Court · accessed 2026-11-09
Tax Court Rules (current Rules, forms and fee schedule)United States Tax Court · accessed 2026-11-09
Tax Court Rules of Practice and Procedure, as amended through August 2024 (complete text)United States Tax Court · accessed 2026-11-09 · The Rules in force on 9 November 2026. The latest adopted amendments took effect August 8, 2024.
United States Tax Court Citation and Style Manual (September 2026 update)United States Tax Court · accessed 2026-11-09 · Describes division, memorandum, summary and bench opinions and cites Golsen v. Commissioner, 54 T.C. 742 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).