- 61 - Gross income defined
- 62 - Adjusted gross income defined
- 72 - Annuities; certain proceeds of endowment and life insurance contracts
- 74 - Prizes and awards
- 79 - Group-term life insurance purchased for employees
- 83 - Property transferred in connection with performance of services
- 101 - Certain death benefits
- 104 - Compensation for injuries or sickness
- 105 - Amounts received under accident and health plans
- 106 - Contributions by employer to accident and health plans
- 120 - Amounts received under qualified group legal services plans
- 125 - Cafeteria plans
- 127 - Educational assistance programs
- 129 - Dependent care assistance programs
- 132 - Certain fringe benefits
- 133 - Interest on certain loans used to acquire employer securities
- 162 - Trade or business expenses
- 163 - Interest
- 194A - Contributions to employer liability trusts
- 212 - Expenses for production of income
- 213 - Medical, dental, etc. expenses
- 219 - Retirement savings
- 264 - Certain amounts paid in connection with insurance contracts
- 280G - Golden parachute payments
- 318 - Constructive ownership of stock
- 401 - Qualified pension, profit-sharing and stock bonus plans
- 402 - Taxability of beneficiary of employees' trust
- 403 - Taxation of employee annuities
- 404 - Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan
- 404A - Deduction for certain foreign deferred compensation plans
- 406 - Employees of foreign affiliates coered by section 3121(l) agreements
- 407 - Certain employees of domestic subsidiaries engaged in business outside the United States
- 408 - Individual retirement accounts
- 409 - Qualifications for tax credit employee stock ownership plans
- 410 - Minimum participation standards
- 411 - Minimum vesting standards
- 412 - Minimum funding standards
- 413 - Collectively bargained plans
- 414 - Definitions and special rules
- 415 - Limitations on benefits and contributions under qualified plans
- 416 - Special rules for top-heavy plans
- 417 - Definitions and special rules for purposes of minimum survivor annuity requirements
- 418 - Reorganization status
- 418A - Notice of reorganization and funding requirements
- 418B - Minimum contribution requirement
- 418C - Overburden credit against minimum contribution requirement
- 418D - Adjustments in accrued benefits
- 419 - Treatment of funded welfare benefit plans
- 419A - Qualified asset account; limitation on additions to account
- 420 - Transfers of excess pension assets to retiree health accounts
- 421 - General rules
- 422 - Incentive stock options
- 423 - Employee stock purchase plan
- 424 - Definitions and special rules
- 457 - Deferred compensation plans of state and local governments and tax-exempt organizations
- 501 - Exemption from tax on corporations, certain trusts, etc.
- 502 - Feeder organizations
- 503 - Requirements for exemption
- 505 - Additional requirements for organizations described in paragraph (9), (17) or (20) of section 501(c)
- 511 - Imposition of tax on unrelated business income of charitable, etc. organizations
- 512 - Unrelated business taxable income
- 513 - Unrelated trade or business
- 514 - Unrelated debt-financed income
- 645 - Taxable year of trusts
- 691 - Recipients of income in respect of decedents
- 1021 - Sale of annuities
- 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- 1274 - Determination of issue price in the case of certain debt instruments issued for property
- 1372 - Partnership rules to apply for fringe benefit purposes
- 1563 - Definitions and special rules
|
