Internal Revenue Code Provisions PDF

Internal Revenue Code Provisions -------------------------------- - Basis -- 1012 - Adjusted Basis -- 1016(a)(1) - Gain/Loss Realized -- 1001(a) - Amount Realized -- 1001(b) - Gain/Loss Recognized -- 1001(c) - Gifts -- 102(a) - Gross Income -- 61(a) - Transferred Basis -- 101...

Internal Revenue Code Provisions -------------------------------- - Basis -- 1012 - Adjusted Basis -- 1016(a)(1) - Gain/Loss Realized -- 1001(a) - Amount Realized -- 1001(b) - Gain/Loss Recognized -- 1001(c) - Gifts -- 102(a) - Gross Income -- 61(a) - Transferred Basis -- 1015(a) - Transfers of Property between Spouses -- 1041 - No gain/loss recognized -- 1041(a) - Spouse transferred basis -- 1041(b) - Stepped-up basis -- 1041(a)(1) - Part Gift/Part Sale -- Reg 1.001-1(e)(1) - Discharge of Indebtedness -- 108 - Cancellation of Debt -- 61(a)(12) - Exclusion of Damages for Physical Personal Injuries -- 104(a)(2) - Alimony -- 71 - Alimony Payor Deduction -- 215(a) - Alimony Recipient GI -- 71(a) - Alimony Recapture -- 71(f) - Child Support -- 71(c) - No GI/Deduction for Child Support -- Reg 1.71-1T(c)QA16 - Child Support Common Age (1 yr) -- Reg 1.71-1T(c)QA18 - Trade or Business Deductions -- 162 - Depreciation -- 167 - MACRS -- 168 - Elections -- 179 - Goodwill -- 197 - Expenses for production of income -- 212 - Payee spouse can deduct portion of attorney fees relating to alimony or tax aspect under 212; Reg. 1.262-1(b)(7) - Interest -- 163 - Disallowance of deduction for personal interest -- 163(h) - Qualified residence interest/home mortgage interest -- 163(h)(3) - Investment interest -- 163(a) - Expenses & Interests Relating to Tax Exempt Income -- 265 - Adjusted Gross Income -- 62 - 2% floor on miscellaneous itemized deductions -- 67 - Overall limitation on itemized deductions -- PEASE -- 68 \[suspended\] - Allowance of deductions for personal exemptions -- PEPS -- 151 - Gross Income Upon Receipt -- 451(a) - General Rule for Taxable Year of Inclusion -- Reg 1.451-1(a) - Taxable Year of Deduction -- 461(h) - Capital Asset Defined -- 1221 - Other Terms Relating to Capital Gains/Losses -- 1222 - Losses -- 165 - Net Capital Gain -- 1222(11) - Holding Period of Property -- 1223(9) - Cubbyhole \#1 -- 28% rate gain -- 1(h)(4),(5) - Cubbyhole \#2 -- Unrecaptured 1250 gain -- 1(h)(6) - Cubbyhole \#3 -- Adjusted Net Capital Gain -- 1(h)(3) - Limitation of Capital Losses -- 1211 - Sub-hotchpot -- 1231(a)(4)(c) - Main Hotchpot -- 1231(a)(1) -(a)(4)(B) - Gain from Depreciable Personal Property -- 1245 - Gain from Depreciable Real Property --1250 - Bad Debt Deduction -- 166