US Code catalog — 59765+ sections

§ 861. Income from sources within the United States

Statute 2026-01-12 In force 2 art.

[§§ 860H to 860L. Repealed. [Pub. L. 108–357, title VIII, § 835(a)](/us/pl/108/357/tVIII/s835/a), Oct. 22, 2004, [118 Stat. 1593](/us/stat/118/1593)]

Statute 2026-01-12 In force Not indexed

§ 860G. Other definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 860E. Treatment of income in excess of daily accruals on residual interests

Statute 2026-01-12 In force 2 art.

§ 860D. REMIC defined

Statute 2026-01-12 In force 2 art.

§ 860C. Taxation of residual interests

Statute 2026-01-12 In force 2 art.

§ 860B. Taxation of holders of regular interests

Statute 2026-01-12 In force 2 art.

§ 856. Definition of real estate investment trust

Statute 2026-01-12 In force 2 art.

[§ 815. Repealed. [Pub. L. 115–97, title I, § 13514(a)](/us/pl/115/97/tI/s13514/a), Dec. 22, 2017, [131 Stat. 2143](/us/stat/131/2143)]

Statute 2026-01-12 In force Not indexed

§ 814. Contiguous country branches of domestic life insurance companies

Statute 2026-01-12 In force 2 art.

§ 812. Definition of company’s share and policyholder’s share

Statute 2026-01-12 In force 2 art.

§ 811. Accounting provisions

Statute 2026-01-12 In force 2 art.

[§ 810. Repealed. [Pub. L. 115–97, title I, § 13511(b)(1)](/us/pl/115/97/tI/s13511/b/1), Dec. 22, 2017, [131 Stat. 2142](/us/stat/131/2142)]

Statute 2026-01-12 In force Not indexed

[§ 81. Repealed. [Pub. L. 100–203, title X, § 10201(b)(1)](/us/pl/100/203/tX/s10201/b/1), Dec. 22, 1987, [101 Stat. 1330–387](/us/stat/101/1330-387)]

Statute 2026-01-12 In force Not indexed

§ 808. Policyholder dividends deduction

Statute 2026-01-12 In force 2 art.

[§ 806. Repealed. [Pub. L. 115–97, title I, § 13512(a)](/us/pl/115/97/tI/s13512/a), Dec. 22, 2017, [131 Stat. 2142](/us/stat/131/2142)]

Statute 2026-01-12 In force Not indexed

§ 7807. Rules in effect upon enactment of this title

Statute 2026-01-12 In force 2 art.

§ 7801. Authority of Department of the Treasury

Statute 2026-01-12 In force 2 art.

§ 7704. Certain publicly traded partnerships treated as corporations

Statute 2026-01-12 In force 2 art.

§ 7703. Determination of marital status

Statute 2026-01-12 In force 2 art.

§ 7702B. Treatment of qualified long-term care insurance

Statute 2026-01-12 In force 2 art.

§ 7702A. Modified endowment contract defined

Statute 2026-01-12 In force 2 art.

§ 7702. Life insurance contract defined

Statute 2026-01-12 In force 2 art.

§ 7701. Definitions

Statute 2026-01-12 In force 2 art.

§ 7522. Content of tax due, deficiency, and other notices

Statute 2026-01-12 In force 2 art.

§ 7521. Procedures involving taxpayer interviews

Statute 2026-01-12 In force 2 art.

§ 7520. Valuation tables

Statute 2026-01-12 In force 2 art.

§ 7519. Required payments for entities electing not to have required taxable year

Statute 2026-01-12 In force 2 art.

§ 7518. Tax incentives relating to merchant marine capital construction funds

Statute 2026-01-12 In force 2 art.

§ 7516. Supplying training and training aids on request

Statute 2026-01-12 In force 2 art.

[§ 7515. Repealed. [Pub. L. 94–455, title XII, § 1202(h)(4)](/us/pl/94/455/tXII/s1202/h/4), Oct. 4, 1976, [90 Stat. 1688](/us/stat/90/1688)]

Statute 2026-01-12 In force Not indexed

§ 7514. Authority to prescribe or modify seals

Statute 2026-01-12 In force 2 art.

§ 7512. Separate accounting for certain collected taxes, etc

Statute 2026-01-12 In force 2 art.

§ 7510. Exemption from tax of domestic goods purchased for the United States

Statute 2026-01-12 In force 2 art.

§ 7509. Expenditures incurred by the United States Postal Service

Statute 2026-01-12 In force 2 art.

§ 7507. Exemption of insolvent banks from tax

Statute 2026-01-12 In force 2 art.

§ 7506. Administration of real estate acquired by the United States

Statute 2026-01-12 In force 2 art.

§ 7472. Expenditures

Statute 2026-01-12 In force 2 art.

§ 7471. Employees

Statute 2026-01-12 In force 2 art.

§ 7466. Judicial conduct and disability procedures

Statute 2026-01-12 In force 2 art.

§ 7465. Provisions of special application to transferees

Statute 2026-01-12 In force 2 art.

§ 7462. Publication of reports

Statute 2026-01-12 In force 2 art.

§ 7461. Publicity of proceedings

Statute 2026-01-12 In force 2 art.

§ 7459. Reports and decisions

Statute 2026-01-12 In force 2 art.

§ 7458. Hearings

Statute 2026-01-12 In force 2 art.

§ 7457. Witness fees

Statute 2026-01-12 In force 2 art.

§ 7454. Burden of proof in fraud, foundation manager, and transferee cases

Statute 2026-01-12 In force 2 art.

§ 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions

Statute 2026-01-12 In force 2 art.

§ 7406. Disposition of judgments and moneys recovered

Statute 2026-01-12 In force 2 art.

§ 7405. Action for recovery of erroneous refunds

Statute 2026-01-12 In force 2 art.

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