Chapter 1. Income Taxes
Subchapter O. Gain or Loss on Disposition of Property
Subchapter P. Capital Gains and Losses
Subchapter Q. Readjustment of Tax Between Years
Subchapter R. (Repealed)
Subchapter S. Tax Treatment of S Corporations and Shareholders
Subchapter T. Cooperatives and their Patrons
Subchapter U. Enterprise Zones
Chapter 2. Tax On Self Employment Income
Chapter 3. Withholding of Tax on NRAs and Foreign Corporations
§ 1001--Determination of Amount and Recognition of Gain or Loss
CC:DOM:IT&A:3 Thomas C. Oswald (202) 622-7920
CC:DOM:FS:IT&A Anne Batter (202) 622-4930
§ 1001--Modifications of Debt Instruments
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-2950
§ 1001--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 1011--Adjusted Basis for Determining Gain or Loss
CC:DOM:IT&A:3 Susan Kassell (202) 622-4930
§ 1011(b)--Bargain Sales to a Charitable Organization
CC:DOM:IT&A:3 Anne Batter (202) 622-4930
§ 1012--Basis of Property--Cost
CC:DOM:IT&A:5 Susan Kassell (202) 622-4930
§ 1013--Basis of Property Included in Inventory
CC:DOM:IT&A:7 Tom Luxner (202) 622-4970
§ 1014--Basis of Property Acquired from a Decedent
CC:DOM:P&SI:3 Frances Schafer (202) 622-3090
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
CC:DOM:P&SI:4 James Hogan (202) 622-3090
§ 1015--Basis of Property Acquired by Gifts and Transfers in Trust
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 Frances Schafer (202) 622-3090
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
CC:DOM:P&SI:4 James Hogan (202) 622-3090
§ 1016--Adjustments to Basis
CC:DOM:IT&A:3 Susan Kassell (202) 622-4930
§ 1016(a)--Adjustments to Basis
CC:INTL Lilo Hester (202) 874-1490
§ 1016(a)(1)--Expenditures, Receipts, Losses, and Other Items Chargeable to Capital Account
CC:DOM:IT&A:5 Betty Frieman (202) 622-4950
§ 1016(a)(2)--Depreciation, Obsolescence, Amortization and Depletion since February 28, 1913
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1016(a)(3)--Property Acquired before and after February 28, 1913
CC:DOM:IT&A:5 Betty Frieman (202) 622-4950
§ 1016(a)(4)--Stock, the Basis of Which was Affected by Tax-Free Distribution
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
§ 1016(a)(5)--Bonds Having Disallowance of Amortizable Bond Premiums
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 1016(a)(6)--Municipal Bonds Defined in Section 75(b)
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 1016(a)(7)--Sale of Residence
CC:DOM:IT&A:1 Donna Welch (202) 622-4910
§ 1016(a)(8)--Property Pledged to Secure Commodity Credit Loans
CC:DOM:IT&A:5 John Moriarty (202) 622-4950
§ 1016(a)(11)--Deductions Disallowed Under Section 268 (Resale of Land with Unharvested Crops)
CC:DOM:IT&A:5 John Moriarty (202) 622-4950
§ 1016(a)(13)--Adjustments to Basis
CC:INTL Lilo Hester (202) 874-1490
§ 1016(a)(14)--Effect of Section 174(b)(1) Elections on Basis
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
§ 1016(a)(16)--Evidence of Indebtedness as to Extent of Adjustments Required Under Section 811(b)
CC:DOM:FI&P:4 Bill Sullivan (202) 622-3997
CC:DOM:FI&P:4 Barry Landau (202) 622-3970
§ 1016(a)(16)(Repealed)--Deferred Expenses Under Section 177
§ 1016(a)(17)--Stock of, and Indebtedness Owing, Shareholders of an Electing Small Business Corporation
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1016(a)(18)--Adjustments to Basis
CC:INTL Lilo Hester (202) 874-1490
§ 1016(a)(19)--Amounts Allowed as Deductions for Payments Under Section
§ 1016(a)(21)--Section 48(q)
§ 1016(a)(21)--Section 59(e)
CC:DOM:FS:P&SI:1 Noah S. Baer (202) 622-7860
§ 1016(a)(22)--Section 1059
§ 1017--Discharge of Indebtedness
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
CC:DOM:IT&A:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
§ 1018(Repealed)--Adjustment of Capital Structure Before Sept. 22, 1938 Exchanges--SEC Orders
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
§ 1019--Property on Which Lessee Has Made Improvements
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 1021--Sale of Annuities
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 1031--Exchange of Property Held for Productive Use or Investment
CC:DOM:IT&A:5 John Fischer (202) 622-4820
§ 1031(a)--Exchanges of Personal Property
CC:DOM:IT&A:5 John Fischer (202) 622-4820
§ 1031(a)(3)--Deferred Exchanges
CC:DOM:IT&A:5 John Fischer (202) 622-4820
§ 1032--Exchange of Stock for Property
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1033--Involuntary Conversions
CC:DOM:IT&A:5 Barry Frieman (202) 622-4950
§ 1034--Rollover of Gain on Sale or Exchange of Principal Residence
CC:DOM:IT&A:6 Debra Carlisle (202) 622-4960
§ 1035--Certain Exchanges of Insurance Policies
CC:DOM:FI&P:4 Melissa Luxner (202) 622-3142
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 1036--Stock for Stock of Same Corporation
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1037--Certain Exchanges of United States Obligations
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 1038--Certain Reacquisitions of Real Property
CC:DOM:IT&A:3 Anne Batter (202) 622-4930
§ 1039(Repealed)--Certain Sales of Low-Income Housing Projects
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1040Transfer of Certain Farm, etc., Real Property
§ 1041--Transfers of Property Between Spouses or Incident to Divorce
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
CC:DOM:FS:IT&A Michael Nixon (202) 622-7920
§ 1042--Sale of Stock to Stock Ownership Plans or Certain Cooperatives
CC:EBEO:Br5 John Ricotta (202) 622-6080
CC:EBEO:Br7 Calder Robertson (202) 622-6090
CC:EBEO:Br7 Martha Hutzelman (202) 622-6090
CC:EBEO:Br7 Janine Bosley (202) 622-6090
§ 1043--Sale of Property to Comply With Conflict of Interest Requirements
CC:DOM:IT&A:5 Douglas Fahey (202) 622-4950
§ 1044--Rollover of publicly Traded Securities Gain into Specialized Small Business Investment Companies
CC:DOM:IT&A:5 John Fischer (202) 622-4820
§ 1051--Property Acquired During Affilliation
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1052--Basis Established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
CC:DOM:IT&A:5 Barry Frieman (202) 622-4950
§ 1053--Property Acquired before March 1, 1913
CC:DOM:IT&A:5 Barry Frieman (202) 622-4950
§ 1054--Certain Stock of Federal National Mortgage Association
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1055--Redeemable Ground Rents
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
§ 1056--Basis Limitation for Player Contracts Transferred in Sale of a Franchise
CC:DOM:IT&A:5 Patti Richards (202) 622-4950
§ 1057--Election to Treat Transfer to Foreign Trust, etc., as Taxable Exchange
CC:INTL Bernard Bress (202) 622-3850
§ 1058--Transfer of Securities Under Certain Agreements
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 1059--Corporate Shareholder's Basis in Stock Reduced by Nontaxed Portion of Extraordinary Dividends
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1059(e)--Special Rules for Certain Distributions
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1059A--Limitation on Taxpayer's Basis or Inventory Cost in Property Imported from Related Persons
CC:INTL George Sellinger (202) 874-1490
CC:INTL Edward Williams (202) 874-1490
§ 1060Special Allocation Rules for Certain Asset Acquisitions
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 1071--Gain from Sale or Exchange to Effectuate Policies of Federal Communications Commission
CC:DOM:IT&A:5 Doug Fahey (202) 622-4950
§ 1081--Nonrecognition of Gain or Loss on Exchanges or Distributions in Obedience to Orders of Securities and Exchange Commission
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:FS:CORP Vicki Hyche (202) 622-7520
§ 1082--Basis for Determining Gain or Loss
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 1083--Definitions
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:3 William Alexander (202) 622-7780
§ 1091--Loss from Wash Sales of Stock or Securities
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1091(a)--& (d)--Relating to Straddles
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1091(e)--Loss from Wash Sales Applicable to Short Sales
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1092--Straddles
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1101--Distributions Pursuant to Bank Holding Company Act
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1102--Special Rules
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1201--Alternative Tax for Corporations
CC:DOM:IT&A:3 Chris Kane (202) 622-4930
§ 1202--50% Exclusion for Gain From Certain Small Business Stock
CC:DOM:IT&A:3 Chris Kane (202) 622-4930
§ 1211--Limitation on Capital Losses
CC:DOM:IT&A:3 Chris Kane (202) 622-4930
§ 1212--Capital Loss Carrybacks and Carryovers
CC:DOM:IT&A:3 Andrew M. Irving (202) 622-4930
§ 1212(a)(2)--Foreign Expropriation Capital Loss
CC:INTL Bernard Bress (202) 622-3850
§ 1221--Capital Asset Defined
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 1222--Other Terms Relating to Capital Gains and Losses
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 1223--Holding Period of Property
CC:DOM:IT&A:3 Paul Tellier (202) 622-4930
§ 1231--Property Used in the Trade or Business and Involuntary Conversions
CC:DOM:IT&A:3 Paul Tellier (202) 622-4930
§ 1231--Timber
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 1231(c)--Recapture of Net Ordinary Loss
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
§ 1232(Repealed)--Bonds and Other Evidences of Indebtedness
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1232--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 1232(b)--Allocation in Case of Investment Units
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1233--Gains and Losses from Short Sales
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1234--Options to Buy or Sell
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1234A--Gains and Losses from Certain Terminations
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1234A--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
§ 1235--Sale or Exchange of Patents
CC:DOM:P&SI:7 Mike Santoro (202) 622-3120
§ 1236--Dealers in Securities
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1237--Real Property Subdivided for Sale
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1238(Repealed)--Amortization in Excess of Depreciation
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1239--Gain from Sale of Depreciable Property between Certain Related Taxpayers
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1241--Cancellation of Lease or Distributor's Agreement
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1242--Losses on Small Business Investment Company Stock
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
§ 1243--Loss on Small Business Investment Company
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
§ 1244--Losses on Small Business Stock
CC:DOM:CORP:3 William Alexander (202) 622-7780
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1245--Gain from Dispositions of Certain Depreciable Property
CC:DOM:P&SI:5 James Ranson (202) 622-3040
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1245(a)(3)--Section 1245 Property
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1245(a)(5)(Repealed)--Section 1245 Recovery Property
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1246--Gain on Foreign Investment Company Stock
CC:INTL Gayle Novig (202) 622-3880
CC:INTL Tom Fuller (202) 622-3810
§ 1247--Election by Foreign Investment Companies to Distribute Income Currently
CC:INTL Tom Fuller (202) 622-3810
CC:INTL Gayle Novig (202) 622-3880
§ 1248--Gain from Certain Sales or Exchanges of Stock in Certain Foreign Corporations
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Kathryn O'Brien (202) 622-3860
CC:INTL David Bergkuist (202) 622-3860
§ 1249--Gain from Certain Sales or Exchanges of Patents, etc., to Foreign Corporations
CC:INTL Bernard Bress (202) 622-3850
§ 1250--Gain from Disposition of Certain Depreciable Realty
CC:DOM:P&SI:5 James Ranson (202) 622-3040
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1250(c)--Section 1250 Property
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1252--Gain from Disposition of Farm Land
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
§ 1253--Transfers of Franchises, Trademarks and Trade Names (Subchapter C Transfers)
CC:DOM:CORP:5 William Alexander (202) 622-7780
CC:DOM:IT&A:5 George Wright (202) 622-4950
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1253--Method Changes
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 1253(d)(2)
CC:DOM:IT&A:5 Betty Frieman (202) 622-4950
§ 1254--Gain from Disposition of Interest in Oil or Gas Property
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 1255--Gain from Disposition of Section 126 Property
CC:DOM:P&SI:7 Michael Santoro (202) 622-3120
§ 1256--Section 1256 Contracts Marked to Market
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1257--Disposition of Converted Wetlands or Highly Erodible Croplands
CC:DOM:IT&A:5 Patti Richard (202) 622-4950
§ 1258--Recharacterization of Gain from Certain Financial Transitions
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 1271--Treatment of Amounts Received on Retirement or Sale or Exchange of Debt Instruments
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1272--Current Inclusion in Income of Original Issue Discount
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1273--Determination of Amount of Original Issue Discount
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1274--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1274A--Special Rules for Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1275--Other Definitions and Special Rules
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 1276--Disposition Gain Representing Accrued Market Discount Treated as Ordinary income
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1277--Deferral of Interest Deduction Allocable to Accrued Market Discount
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1278--Definitions and Special Rules
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1281--Current Inclusion in Income of Discount on Certain Short-term Obligations
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
§ 1282--Deferral of Interest Deduction Allocable to Accrued Discount
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 1283--Definitions and Special Rules
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1286--Tax Treatment of Stripped Bonds
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alan Munro (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1287--Denial of Capital Gain Treatment for Gains on Certain Obligations not in Registered Form
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1288--Treatment of Original Issue Discount in Tax-Exempt Obligations
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 1291-1297--Interest on Tax Deferral
CC:INTL Gayle Novig (202) 622-3880
CC:INTL Tom Fuller (202) 622-3810
§ 1301-1305(Repealed)--Income Averaging
§ 1311--Correction of Error
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 1312--Circumstances of Adjustment
§ 1313--Definitions (Except Corporations) Definitions (Except Individuals)
§ 1314--Amount and Method of Adjustment
§ 1341--Computation of Tax Where Taxpayer Restores Substantial Amount Held under Claim of Right
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 1351--Treatment of Recoveries of Foreign Expropriation Losses
CC:INTL Cynthia Mattson (202) 622-3810
§ 1361--S Corporation Defined
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1362--Election; Revocation; Termination
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 Donna Young (202) 622-3070
§ 1363--Effect of Election on Corporation
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1363(d)(f)--Recapture of LIFO Benefits
CC:DOM:IT&A:7 Grant Gabriel (202) 622-4970
§ 1366--Passthrough of Items to Shareholders
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
§ 1367--Adjustments to Basis of Stock Shareholders, etc.
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1368--Distributions
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1371--Coordination with Subchapter C
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1372--Partnership Rules to Apply for Fringe Benefits Purposes
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1373--Foreign Income
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1374--Tax Imposed on Certain Built-in Gains
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
§ 1375--Tax Imposed When Passive Investment Income of Corporation Having Subchapter C Earnings and Profits Exceeds 25 percent of Gross Receipts
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
§ 1377--Definitions and Special Rule
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1378--Taxable Years of S Corporation
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
§ 1379--Transitional Rules on Enactment
CC:DOM:P&SI:1 Claire E. Toth (202) 622-3050
CC:DOM:P&SI:2 Arthur Ernst (202) 622-3060
CC:DOM:P&SI:3 William O'Shea (202) 622-3070
§ 1381--Organizations to Which Part Applies
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1382--Taxable Income of Cooperatives
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1383--Computation of Tax Where Cooperative Redeems Nonqualified Written Notices of Allocation of Nonqualified Per-Unit Retain Certificates
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1385--Amounts Includible in Patron's Gross Income
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1388--Definitions: Special Rules (Co-Ops)
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 1391-1393--Designation of Empowerment Zones
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1394--Tax-Exempt Enterprise Facility Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 1396-1397--Empowerment Zone Employment Credit; Other Definitions
CC:EBEO:4 Robert Wheeler (202) 622-6060
§ 1397A--Increase in Expensing Under Section 179
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1397B--Enterprise Zone Business Defined
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1397C--Qualified Zone Property Defined
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 1398--Rules Relating to Individuals' Title 11 Cases
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 1399--No Separate Taxable Entities for Partnerships, Corporations, etc.
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 1401--Rate of Tax (Tax on Self-Employment Income)
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:2 Marie Cashman (202) 622-6040
§ 1402--Definitions
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Marie Cashman (202) 622-6040
§ 1402(e)--Ministerial Exemption
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Marie Cashman (202) 622-6040
E:EO:P Thomas Miller (202) 622-7867
CC:EBEO:2 Neil D. Shepherd (202) 622-6040
§ 1403--Miscellaneous Provisions
CC:EBEO:3 Phil Corn (202) 622-6050
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:3 Will McLeod (202) 622-6040
§ 1441--Withholding of Tax on Nonresident Aliens
CC:INTL Lilo Hester (202) 874-1490
§ 1442--Withholding of Tax on Foreign Corporations
CC:INTL Phyllis Marcus (202) 622-3840
§ 1443--Foreign Tax-Exempt Organizations
CC:INTL David Juster (202) 622-3850
§ 1444--Withholding on Virgin Islands Source Income
CC:INTL Phyllis Marcus (202) 622-3840
§ 1445--Withholding of Tax on Dispositions of U.S. Real Property Interest
CC:INTL Charles Saverude (202) 622-3800
CC:INTL Leslie Cracraft (202) 622-3860
§ 1446--Withholding Tax on Amounts Paid by Partnerships to Foreign Partners
CC:INTL Tom Ralph (202) 622-3880
§ 1461-1464--Subchapter B--Application of Withholding Provisions
CC:INTL Tom Fuller (202) 622-3880
CC:INTL Phyllis Marcus (202) 622-3840
§ 1481--Mitigation of Effect of Renegotiation of Government Contracts
CC:DOM:P&SI:7 Brenda Stewart (202) 622-3120
§ 1482--Readjustment for Repayments Made Pursuant to Price Redeterminations
CC:DOM:P&SI:7 Brenda Stewart (202) 622-3120
§ 1491-1494--Tax on Transfers to Avoid Income Tax
CC:INTL Bernard Bress (202) 622-3850
CC:INTL Elizabeth Karzon (202) 622-3860
§ 1501--Privilege to File Consolidated Returns
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1502--Regulations
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1503--Computation and Payment of Tax
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1503(d)--Dual Consolidated Losses
CC:INTL Sim Seo (202) 622-3840
§ 1504--Definitions
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1504(d)--Subsidiary Formed to Comply With Foreign Law
CC:INTL:4 Kenneth Allison (202) 622-3860
§ 1551--Disallowance of the Benefits of the Graduated Corporate Rates and Accumulated Earnings Credit
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1552--Earnings and Profits
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1561--Limitations on Certain Multiple Tax Benefits in the Case of Certain Controlled Corporations
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1562(Repealed)--Privilege of Groups to Elect Multiple Surtax Exemptions
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1563--Definitions and Special Rules
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 1564(Repealed)--Transitional Rules in the Case of Certain Controlled Corporations
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
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