Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 1" use "26USC1" by entering "26" for the Title and "1" for the section.
IRC § 1 (26USC1): Tax imposed
IRC § 101 (26USC101): Certain death benefits
IRC § 170 (26USC170): Charitable, etc., contributions and gifts
IRC § 529 (26USC529): Qualified state tuition programs
IRC § 581 (26USC581): Definition of bank
IRC § 1014: Basis of property acquired from a decedent
IRC § 6166 (26USC6166): Extension of time for payment of estate tax where estate consists largely of interest in closely held business
IRC § 6601 (26USC6601): Interest on underpayment, nonpayment, or extensions of time for payment, of tax
IRC § 7121 (26USC7121): Closing agreement