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Regulation > IRC Sections > Flashcards

IRC Sections Flashcards

1
Q

Tax rates

A

1–15

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2
Q

Credits (refundable and nonrefundable)

A

21–54

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3
Q

Alternative Minimum Tax & environmental tax

A

55–59A

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4
Q

Definition of gross income (before deductions), including items specifically taxable

A

61–90

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5
Q

Specific exclusions from gross income

A

101–140

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6
Q

Private activity bonds

A

141–149

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7
Q

Personal exemptions; dependent defined

A

151–153

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8
Q

Deductions, including interest, taxes, losses, and business related items

A

161–199

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9
Q

Itemized deductions for individuals

A

211–224

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10
Q

Deductions unique to corporations

A

241–250

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11
Q

Nondeductible items, including special rules limiting or deferring deductions

A

261–291

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12
Q

Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C)

A

301–386

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13
Q

Pension and benefit plans: treatment of plans, employers, & beneficiaries

A

401–436

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14
Q

Accounting methods & tax years

A

441–483

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15
Q

Exempt organizations (charitable and other)

A

501–530

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16
Q

Accumulated earnings tax and personal holding companies

A

531–565

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17
Q

Banks: special rules for certain items

A

581–597

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18
Q

Natural resources provisions: depletion, etc.

A

611–638

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19
Q

Trusts & estates: definitions, income tax on same & beneficiaries

A

641–692

20
Q

Partnerships: definitions, treatment of entities and members, special rules (Subchapter K)

A

701–777

21
Q

Insurance companies: special rules, definitions

A

801–858

22
Q

Regulated investment companies (mutual funds) and Real Estate Investment Trusts

A

851–860

23
Q

Source of income (for international tax)

A

861–865

24
Q

Tax on foreign persons/corporations; inbound international rules

A

871–898

25
Q

Foreign tax credit

A

901–908

26
Q

Exclusions of foreign income (mostly repealed)

A

911–943

27
Q

Taxation of U.S. shareholders of controlled foreign corporations (Subpart F)

A

951–965

28
Q

Other international tax provisions

A

971–999

29
Q

Gains: definitions, characterization, and recognition; special rules

A

1001–1092

30
Q

Capital gains: separate taxation and special rules

A

1201–1298

31
Q

Interperiod adjustments; certain special rules

A

1301–1359

32
Q

S Corporations and cooperative associations: flow-through rules

A

1361–1388

33
Q

Empowerment, enterprise, and other special zones

A

1391–1400T

34
Q

Self-employment tax (like social security, below)

A

1401–1403

35
Q

Withholding of tax on nonresidents

A

1441–1465

36
Q

Consolidated returns and affiliated groups (corporations)

A

1501–1564

37
Q

Estate tax on transfers at death

A

2001–2210

38
Q

Gift tax and tax on generation skipping transfers

A

2501–2704

39
Q

Social security and railroad retirement taxes

A

3101–3241

40
Q

Unemployment taxes

A

3301–3322

41
Q

Income tax withholding; payment of employment taxes

A

3401–3510

42
Q

Excise taxes on specific goods, transactions, and industries

A

4001–5000

43
Q

Alcohol, tobacco and firearms taxes and special excise tax rules

A

5001–5891

44
Q

Tax returns: requirements, procedural rules, payments, settlements, extensions

A

6001–6167

45
Q

Assessment, collection, and abatement; limitations on collection & refund

A

6201–6533

46
Q

Interest and non-criminal penalties on underpayments or failures

A

6601–6751

47
Q

Other procedural rules

A

6801–7124

Regulation (24 decks)

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