US Code catalog — 59765+ sections

§ 4162. Definitions; treatment of certain resales

Statute 2026-01-12 In force 2 art.

§ 416. Special rules for top-heavy plans

Statute 2026-01-12 In force 2 art.

§ 414A. Requirements related to automatic enrollment

Statute 2026-01-12 In force 2 art.

[§ 4191. Repealed. [Pub. L. 116–94, div. N, title I, § 501(a)](/us/pl/116/94/dN/tI/s501/a), Dec. 20, 2019, [133 Stat. 3118](/us/stat/133/3118)]

Statute 2026-01-12 In force Not indexed

§ 4182. Exemptions

Statute 2026-01-12 In force 2 art.

§ 4181. Imposition of tax

Statute 2026-01-12 In force 2 art.

[§§ 418 to 418D. Repealed. [Pub. L. 113–235, div. O, title I, § 108(b)(1)](/us/pl/113/235/dO/tI/s108/b/1), Dec. 16, 2014, [128 Stat. 2787](/us/stat/128/2787)]

Statute 2026-01-12 In force Not indexed

[§§ 4171 to 4173. Repealed. [Pub. L. 89–44, title II, § 205(b)](/us/pl/89/44/tII/s205/b), June 21, 1965, [79 Stat. 140](/us/stat/79/140)]

Statute 2026-01-12 In force Not indexed

§ 417. Definitions and special rules for purposes of minimum survivor annuity requirements

Statute 2026-01-12 In force 2 art.

§ 415. Limitations on benefits and contribution under qualified plans

Statute 2026-01-12 In force 2 art.

§ 413. Collectively bargained plans, etc

Statute 2026-01-12 In force 2 art.

§ 412. Minimum funding standards

Statute 2026-01-12 In force 2 art.

§ 1015. Basis of property acquired by gifts and transfers in trust

Statute 2026-01-12 In force 2 art.

§ 414. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 4132. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 1016. Adjustments to basis

Statute 2026-01-12 In force 2 art.

§ 1. Tax imposed

Statute 2026-01-12 In force 2 art.

[§ 1000. Reserved]

Statute 2026-01-12 In force Not indexed

[§ 1002. Repealed. [Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i)](/us/pl/94/455/tXIX/s1901/b/28/B/i), Oct. 4, 1976, [90 Stat. 1799](/us/stat/90/1799)]

Statute 2026-01-12 In force Not indexed

§ 101. Certain death benefits

Statute 2026-01-12 In force 2 art.

§ 1011. Adjusted basis for determining gain or loss

Statute 2026-01-12 In force 2 art.

§ 1013. Basis of property included in inventory

Statute 2026-01-12 In force 2 art.

§ 1017. Discharge of indebtedness

Statute 2026-01-12 In force 2 art.

[§ 1018. Repealed. [Pub. L. 96–589, § 6(h)(1)](/us/pl/96/589/s6/h/1), Dec. 24, 1980, [94 Stat. 3410](/us/stat/94/3410)]

Statute 2026-01-12 In force Not indexed

§ 1019. Property on which lessee has made improvements

Statute 2026-01-12 In force 2 art.

[§ 1020. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(125)](/us/pl/94/455/tXIX/s1901/a/125), Oct. 4, 1976, [90 Stat. 1784](/us/stat/90/1784)]

Statute 2026-01-12 In force Not indexed

[§ 1022. Repealed. [Pub. L. 111–312, title III, § 301(a)](/us/pl/111/312/tIII/s301/a), Dec. 17, 2010, [124 Stat. 3300](/us/stat/124/3300)]

Statute 2026-01-12 In force Not indexed

§ 1021. Sale of annuities

Statute 2026-01-12 In force 2 art.

§ 103. Interest on State and local bonds

Statute 2026-01-12 In force 2 art.

§ 1023. Cross references

Statute 2026-01-12 In force 2 art.

§ 1031. Exchange of real property held for productive use or investment

Statute 2026-01-12 In force 2 art.

§ 1032. Exchange of stock for property

Statute 2026-01-12 In force 2 art.

§ 1033. Involuntary conversions

Statute 2026-01-12 In force 2 art.

§ 1035. Certain exchanges of insurance policies

Statute 2026-01-12 In force 2 art.

§ 1036. Stock for stock of same corporation

Statute 2026-01-12 In force 2 art.

§ 1042. Sales of stock to employee stock ownership plans or certain cooperatives

Statute 2026-01-12 In force 2 art.

[§ 1044. Repealed. [Pub. L. 115–97, title I, § 13313(a)](/us/pl/115/97/tI/s13313/a), Dec. 22, 2017, [131 Stat. 2133](/us/stat/131/2133)]

Statute 2026-01-12 In force Not indexed

§ 105. Amounts received under accident and health plans

Statute 2026-01-12 In force 2 art.

§ 1053. Property acquired before March 1, 1913

Statute 2026-01-12 In force 2 art.

§ 1054. Certain stock of Federal National Mortgage Association

Statute 2026-01-12 In force 2 art.

[§ 1057. Repealed. [Pub. L. 105–34, title XI, § 1131(c)(2)](/us/pl/105/34/tXI/s1131/c/2), Aug. 5, 1997, [111 Stat. 980](/us/stat/111/980)]

Statute 2026-01-12 In force Not indexed

§ 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons

Statute 2026-01-12 In force 2 art.

§ 1060. Special allocation rules for certain asset acquisitions

Statute 2026-01-12 In force 2 art.

§ 6101. Transfer of funds from appropriations account of the Office of the Vice President and the Offices of the Secretaries for the Majority and Minority to the Senate contingent fund

Statute 2026-01-12 In force 2 art.

§ 333. Transferred

Statute 2026-01-12 In force 2 art.

§ 61d–3. Repealed. [Pub. L. 108–199, div. H, § 155(b)(1)](/us/pl/108/199/dH/s155/b/1), Jan. 23, 2004, [118 Stat. 450](/us/stat/118/450)

Statute 2026-01-12 In force 2 art.

§ 623. Continuing study of additional budget reform proposals

Statute 2026-01-12 In force 2 art.

§ 62a. Omitted

Statute 2026-01-12 In force 2 art.

§ 4131. Imposition of tax

Statute 2026-01-12 In force 2 art.

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