Search and see resources for all federal IRS code sections. Tax Notes Research offers full-text code sections from the Internal Revenue Code (IRC) of 1986.

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part VII -- Additional itemized deductions for individuals ...

(i) his spouse (other than a spouse who is legally separated from the individual under a decree of divorce or separate maintenance), and (ii) his children, grandchildren, and parents. (B) Effect of ...

(a) Requirements applicable to regulated investment companies. The provisions of this part (other than subsection (c) of this section) shall not be applicable to a regulated investment company for a ...

The Massachusetts Department of Revenue commissioner issued a technical information release announcing that, for the first quarter of 2026, the interest rates on tax overpayments and underpayments ...

Internal Revenue Code of 1986 SUBTITLE A -- INCOME TAXES Chapter 1 -- Normal Taxes and Surtaxes Subchapter B -- Computation of Taxable Income Part III -- Items specifically excluded from gross income ...

(a) Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for ...

(a) General rule. Under regulations prescribed by the Secretary, in the case of a United States shareholder who is an individual and who elects to have the provisions of this section apply for the ...

Internal Revenue Code of 1986 SUBTITLE F -- PROCEDURE AND ADMINISTRATION Chapter 65 -- Abatements, Credits, and Refunds Subchapter B -- Rules for Special Application (b) Treatment of payments made in ...