IRC Sections

Question 1

Tax rates

Answer 1

1–15

Question 2

Credits (refundable and nonrefundable)

Answer 2

21–54

Question 3

Alternative Minimum Tax & environmental tax

Answer 3

55–59A

Question 4

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

Answer 4

61–90

Question 5

Specific exclusions from gross income

Answer 5

101–140

Question 6

Private activity bonds

Answer 6

141–149

Question 7

Personal exemptions; dependent defined

Answer 7

151–153

Question 8

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

Answer 8

161–199

Question 9

Itemized deductions for individuals

Answer 9

211–224

Question 10

Deductions unique to corporations

Answer 10

241–250

Question 11

Nondeductible items, including special rules limiting or deferring deductions

Answer 11

261–291

Question 12

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

Answer 12

301–386

Question 13

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

Answer 13

401–436

Question 14

Accounting methods & tax years

Answer 14

441–483

Question 15

Exempt organizations (charitable and other)

Answer 15

501–530

Question 16

Accumulated earnings tax and personal holding companies

Answer 16

531–565

Question 17

Banks: special rules for certain items

Answer 17

581–597

Question 18

Natural resources provisions: depletion, etc.

Answer 18

611–638

Question 19

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

Answer 19

641–692

Question 20

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

Answer 20

701–777

Question 21

Insurance companies: special rules, definitions

Answer 21

801–858

Question 22

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

Answer 22

851–860

Question 23

Source of income (for international tax)

Answer 23

861–865

Question 24

Tax on foreign persons/corporations; inbound international rules

Answer 24

871–898

Question 25

Foreign tax credit

Answer 25

901–908

Question 26

Exclusions of foreign income (mostly repealed)

Answer 26

911–943

Question 27

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

Answer 27

951–965

Question 28

Other international tax provisions

Answer 28

971–999

Question 29

Gains: definitions, characterization, and recognition; special rules

Answer 29

1001–1092

Question 30

Capital gains: separate taxation and special rules

Answer 30

1201–1298

Question 31

Interperiod adjustments; certain special rules

Answer 31

1301–1359

Question 32

S Corporations and cooperative associations: flow-through rules

Answer 32

1361–1388

Question 33

Empowerment, enterprise, and other special zones

Answer 33

1391–1400T

Question 34

Self-employment tax (like social security, below)

Answer 34

1401–1403

Question 35

Withholding of tax on nonresidents

Answer 35

1441–1465

Question 36

Consolidated returns and affiliated groups (corporations)

Answer 36

1501–1564

Question 37

Estate tax on transfers at death

Answer 37

2001–2210

Question 38

Gift tax and tax on generation skipping transfers

Answer 38

2501–2704

Question 39

Social security and railroad retirement taxes

Answer 39

3101–3241

Question 40

Unemployment taxes

Answer 40

3301–3322

Question 41

Income tax withholding; payment of employment taxes

Answer 41

3401–3510

Question 42

Excise taxes on specific goods, transactions, and industries

Answer 42

4001–5000

Question 43

Alcohol, tobacco and firearms taxes and special excise tax rules

Answer 43

5001–5891

Question 44

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

Answer 44

6001–6167

Question 45

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

Answer 45

6201–6533

Question 46

Interest and non-criminal penalties on underpayments or failures

Answer 46

6601–6751

Question 47

Other procedural rules

Answer 47

6801–7124