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vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Internal_Revenue_Code_of_1939"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Internal Revenue Code of 1939</span> </div> </a> <ul id="toc-Internal_Revenue_Code_of_1939-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Internal_Revenue_Code_of_1954" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Internal_Revenue_Code_of_1954"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Internal Revenue Code of 1954</span> </div> </a> <button aria-controls="toc-Internal_Revenue_Code_of_1954-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Internal Revenue Code of 1954 subsection</span> </button> <ul id="toc-Internal_Revenue_Code_of_1954-sublist" class="vector-toc-list"> <li id="toc-Relationship_to_Title_26_of_the_United_States_Code" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Relationship_to_Title_26_of_the_United_States_Code"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Relationship to Title 26 of the United States Code</span> </div> </a> <ul id="toc-Relationship_to_Title_26_of_the_United_States_Code-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Progressivity_of_the_1954_Code" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Progressivity_of_the_1954_Code"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Progressivity of the 1954 Code</span> </div> </a> <ul id="toc-Progressivity_of_the_1954_Code-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Internal_Revenue_Code_of_1986" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Internal_Revenue_Code_of_1986"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Internal Revenue Code of 1986</span> </div> </a> <ul id="toc-Internal_Revenue_Code_of_1986-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Commonly_misunderstood_special_definitions" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Commonly_misunderstood_special_definitions"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Commonly misunderstood special definitions</span> </div> </a> <ul id="toc-Commonly_misunderstood_special_definitions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Individual_and_corporate_income_tax" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Individual_and_corporate_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Individual and corporate income tax</span> </div> </a> <ul id="toc-Individual_and_corporate_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Organization" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Organization"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Organization</span> </div> </a> <ul id="toc-Organization-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Subtitles" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Subtitles"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Subtitles</span> </div> </a> <ul id="toc-Subtitles-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-List_of_commonly_referenced_sections" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#List_of_commonly_referenced_sections"> <div 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style="background:lavender"><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible 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tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div 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States Code">Title 18</a> - Crimes and Criminal Procedure</li> <li><a href="/wiki/Title_19_of_the_United_States_Code" title="Title 19 of the United States Code">Title 19</a> - Customs Duties</li> <li><a href="/wiki/Title_20_of_the_United_States_Code" title="Title 20 of the United States Code">Title 20</a> - Education</li> <li><a href="/wiki/Title_21_of_the_United_States_Code" title="Title 21 of the United States Code">Title 21</a> - Food and Drugs</li> <li><a href="/wiki/Title_22_of_the_United_States_Code" title="Title 22 of the United States Code">Title 22</a> - Foreign Relations and Intercourse</li> <li><a href="/wiki/Title_23_of_the_United_States_Code" title="Title 23 of the United States Code">Title 23</a> - Highways</li> <li><a href="/wiki/Title_24_of_the_United_States_Code" title="Title 24 of the United States Code">Title 24</a> - Hospitals and Asylums</li> <li><a href="/wiki/Title_25_of_the_United_States_Code" title="Title 25 of the United States Code">Title 25</a> - Indians</li> <li><a href="/wiki/Title_26_of_the_United_States_Code" class="mw-redirect" title="Title 26 of the United States Code">Title 26</a> - Internal Revenue Code</li> <li><a href="/wiki/Title_27_of_the_United_States_Code" title="Title 27 of the United States Code">Title 27</a> - Intoxicating Liquors</li> <li><a href="/wiki/Title_28_of_the_United_States_Code" title="Title 28 of the United States Code">Title 28</a> - Judiciary and Judicial Procedure</li> <li><a href="/wiki/Title_29_of_the_United_States_Code" title="Title 29 of the United States Code">Title 29</a> - Labor</li> <li><a href="/wiki/Title_30_of_the_United_States_Code" title="Title 30 of the United States Code">Title 30</a> - Mineral Lands and Mining</li> <li><a href="/wiki/Title_31_of_the_United_States_Code" title="Title 31 of the United States Code">Title 31</a> - Money and Finance</li> <li><a href="/wiki/Title_32_of_the_United_States_Code" title="Title 32 of the United States Code">Title 32</a> - National Guard</li> 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Postal Service</li> <li><a href="/wiki/Title_40_of_the_United_States_Code" title="Title 40 of the United States Code">Title 40</a> - Public Buildings, Properties, and Works</li> <li><a href="/wiki/Title_41_of_the_United_States_Code" title="Title 41 of the United States Code">Title 41</a> - Public Contracts</li> <li><a href="/wiki/Title_42_of_the_United_States_Code" title="Title 42 of the United States Code">Title 42</a> - The Public Health and Welfare</li> <li><a href="/wiki/Title_43_of_the_United_States_Code" title="Title 43 of the United States Code">Title 43</a> - Public Lands</li> <li><a href="/wiki/Title_44_of_the_United_States_Code" title="Title 44 of the United States Code">Title 44</a> - Public Printing and Documents</li> <li><a href="/wiki/Title_45_of_the_United_States_Code" title="Title 45 of the United States Code">Title 45</a> - Railroads</li> <li><a href="/wiki/Title_46_of_the_United_States_Code" title="Title 46 of the United States Code">Title 46</a> - Shipping</li> <li><a href="/wiki/Title_47_of_the_United_States_Code" title="Title 47 of the United States Code">Title 47</a> - Telecommunications</li> <li><a href="/wiki/Title_48_of_the_United_States_Code" title="Title 48 of the United States Code">Title 48</a> - Territories and Insular Possessions</li> <li><a href="/wiki/Title_49_of_the_United_States_Code" title="Title 49 of the United States Code">Title 49</a> - Transportation</li> <li><a href="/wiki/Title_50_of_the_United_States_Code" title="Title 50 of the United States Code">Title 50</a> - War and National Defense</li> <li><a href="/wiki/Title_51_of_the_United_States_Code" title="Title 51 of the United States Code">Title 51</a> - National and Commercial Space Programs</li> <li><a href="/wiki/Title_52_of_the_United_States_Code" title="Title 52 of the United States Code">Title 52</a> - Voting and Elections</li> <li><a href="/wiki/Title_53_of_the_United_States_Code" class="mw-redirect" title="Title 53 of the United States Code">Title 53</a> - [Reserved]</li> <li><a href="/wiki/Title_54_of_the_United_States_Code" title="Title 54 of the United States Code">Title 54</a> - National Park Service and Related Programs</li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:United_States_Code_sidebar" title="Template:United States Code sidebar"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:United_States_Code_sidebar" title="Template talk:United States Code sidebar"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:United_States_Code_sidebar" title="Special:EditPage/Template:United States Code sidebar"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table><p>The <b>Internal Revenue Code of 1986</b> (<b>IRC</b>), is the domestic portion of federal statutory <a href="/wiki/Tax_law" title="Tax law">tax law</a> in the United States. It is codified in statute as <b>Title 26</b> of the <a href="/wiki/United_States_Code" title="United States Code">United States Code</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The IRC is organized topically into subtitles and sections, covering federal <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income tax in the United States</a>, <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a>, <a href="/wiki/Inheritance_tax" title="Inheritance tax">estate taxes</a>, <a href="/wiki/Gift_tax" title="Gift tax">gift taxes</a>, and <a href="/wiki/Excise" title="Excise">excise taxes</a>; as well as procedure and administration. The Code's implementing federal agency is the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>. </p><meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Origins_of_tax_codes_in_the_United_States">Origins of tax codes in the United States</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=1" title="Edit section: Origins of tax codes in the United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the <a href="/wiki/Revised_Statutes_of_the_United_States" title="Revised Statutes of the United States">Revised Statutes of the United States</a>, approved June 22, 1874, effective for the laws in force as of December 1, 1873. Title 35 of the Revised Statutes was the Internal revenue title. Another codification was undertaken in 1878. </p><p>In 1919, a committee of the U.S. House of Representatives began a project to recodify U.S. statutes, which eventually resulted in a new United States Code in 1926 (including tax statutes). </p> <div class="mw-heading mw-heading2"><h2 id="Internal_Revenue_Code_of_1939">Internal Revenue Code of 1939</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=2" title="Edit section: Internal Revenue Code of 1939"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax statutes were re-codified by an Act of Congress on February 10, 1939 as the "Internal Revenue Code" (later known as the "Internal Revenue Code of 1939"). The 1939 Code was published as volume 53, Part I, of the <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">United States Statutes at Large</a> and as title 26 of the United States Code. Subsequent permanent tax laws enacted by the <a href="/wiki/United_States_Congress" title="United States Congress">United States Congress</a> updated and amended the 1939 Code. </p> <div class="mw-heading mw-heading2"><h2 id="Internal_Revenue_Code_of_1954">Internal Revenue Code of 1954</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=3" title="Edit section: Internal Revenue Code of 1954"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>On August 16, 1954, in connection with a general overhaul of the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a>, the IRC was greatly reorganized by the <a href="/wiki/83rd_United_States_Congress" title="83rd United States Congress">83rd United States Congress</a> and expanded (by Chapter 736, <a href="/wiki/Act_of_Congress#Public_law,_private_law,_designation" title="Act of Congress"><abbr title="Public Law">Pub. L.</abbr></a> <a rel="nofollow" class="external text" href="https://uslaw.link/citation/us-law/public/83/591">83–591</a>). <a href="/wiki/Ward_M._Hussey" title="Ward M. Hussey">Ward M. Hussey</a> was the principal drafter of the Internal Revenue Code of 1954. The code was published in volume 68A of the <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">United States Statutes at Large</a>. To prevent confusion with the 1939 Code, the new version was thereafter referred to as the "Internal Revenue Code of 1954" and the prior version as the "Internal Revenue Code of 1939". The lettering and numbering of subtitles, sections, etc., was completely changed. For example, section 22 of the 1939 Code (defining gross income) was roughly analogous to section 61 of the 1954 Code. The 1954 Code replaced the 1939 Code as title 26 of the <a href="/wiki/United_States_Code" title="United States Code">United States Code</a>. </p><p>The 1954 Code temporarily extended the <a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">Revenue Act of 1951</a>'s 5 percentage point increase in corporate tax rates through March 31, 1955, increased <a href="/wiki/Depreciation" title="Depreciation">depreciation</a> deductions by providing additional depreciation schedules, and created a 4 percent dividend tax credit for individuals. </p> <div class="mw-heading mw-heading3"><h3 id="Relationship_to_Title_26_of_the_United_States_Code">Relationship to Title 26 of the United States Code</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=4" title="Edit section: Relationship to Title 26 of the United States Code"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Internal Revenue Code of 1954 was enacted in the form of a separate code by act of August 16, 1954, ch. 736, 68A <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://www.govinfo.gov/content/pkg/STATUTE-68/pdf/STATUTE-68A-Pg1.pdf">1</a>. The <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> changed the name of the 1954 Code to the "Internal Revenue Code of 1986". In addition to being published in various volumes of the United States Statutes at Large, the Internal Revenue Code is separately published as Title 26 of the United States Code. The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">United States Statutes at Large</a>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code. </p> <div class="mw-heading mw-heading3"><h3 id="Progressivity_of_the_1954_Code">Progressivity of the 1954 Code</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=5" title="Edit section: Progressivity of the 1954 Code"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>With respect to the <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">federal income tax</a> on individuals, the 1954 Code imposed a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> with 24 income brackets applying to tax rates ranging from 20% to 91%. For example, the following is a schedule showing the federal <a href="/wiki/Marginal_tax_rate" class="mw-redirect" title="Marginal tax rate">marginal income tax rate</a> imposed on each level of <a href="/wiki/Taxable_income" title="Taxable income">taxable income</a> of a single (unmarried) individual under the 1954 Code: </p> <table class="wikitable" style="text-align:center"> <tbody><tr> <th>Income level </th> <th>Tax rate </th> <th>2008 PPC adjusted income<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </th></tr> <tr> <td>up to $2,000.00 </td> <td>20% </td> <td>up to $37,500.00 </td></tr> <tr> <td>$2,000.01–$4,000.00 </td> <td>22% </td> <td>$37,500.01–$75,000 </td></tr> <tr> <td>$4,000.01–$6,000.00 </td> <td>26% </td> <td>$75,000.01–$112,500 </td></tr> <tr> <td>$6,000.01–$8,000.00 </td> <td>30% </td> <td>$112,500.01–$150,000 </td></tr> <tr> <td>$8,000.01–$10,000.00 </td> <td>34% </td> <td>$150,000.01–187,500 </td></tr> <tr> <td>$10,000.01–$12,000.00 </td> <td>38% </td> <td>$187,500.01–$225,000 </td></tr> <tr> <td>$12,000.01–$14,000.00 </td> <td>43% </td> <td>$225,000.01–$262,500 </td></tr> <tr> <td>$14,000.01–$16,000.00 </td> <td>47% </td> <td>$262,500.01–$300,000 </td></tr> <tr> <td>$16,000.01–$18,000.00 </td> <td>50% </td> <td>$300,000.01–$337,500 </td></tr> <tr> <td>$18,000.01–$20,000.00 </td> <td>53% </td> <td>$337,500.01–$375,000 </td></tr> <tr> <td>$20,000.01–$22,000.00 </td> <td>56% </td> <td>$375,000.01–$412,500 </td></tr> <tr> <td>$22,000.01–$26,000.00 </td> <td>59% </td> <td>$412,500.01–487,500 </td></tr> <tr> <td>$26,000.01–$32,000.00 </td> <td>62% </td> <td>$487,500.01–$600,000 </td></tr> <tr> <td>$32,000.01–$38,000.00 </td> <td>65% </td> <td>$600,000.01–$712,500 </td></tr> <tr> <td>$38,000.01–$44,000.00 </td> <td>69% </td> <td>$712,500.01–$825,000 </td></tr> <tr> <td>$44,000.01–$50,000.00 </td> <td>72% </td> <td>$825,000.01–$937,500 </td></tr> <tr> <td>$50,000.01–$60,000.00 </td> <td>75% </td> <td>$937,500.01–$1,125,000 </td></tr> <tr> <td>$60,000.01–$70,000.00 </td> <td>78% </td> <td>$1,125,000.01–$1,312,500 </td></tr> <tr> <td>$70,000.01–$80,000.00 </td> <td>81% </td> <td>$1,312,500.01–$1,500,000 </td></tr> <tr> <td>$80,000.01–$90,000.00 </td> <td>84% </td> <td>$1,500,000.01–$1,687,500 </td></tr> <tr> <td>$90,000.01–$100,000.00 </td> <td>87% </td> <td>$1,687,500.01–$1,875,000 </td></tr> <tr> <td>$100,000.01–$150,000.00 </td> <td>89% </td> <td>$1,875,000.01–$2,812,500 </td></tr> <tr> <td>$150,000.01–$200,000.00 </td> <td>90% </td> <td>$2,812,500.01–$3,750,000 </td></tr> <tr> <td>$200,000.01 or more </td> <td>91% </td> <td>$3,750,000.01 or more </td></tr></tbody></table> <ul><li><i>Source: Internal Revenue Code of 1954, <a href="/wiki/Act_of_Congress#Public_law,_private_law,_designation" title="Act of Congress"><abbr title="Public Law">Pub. L.</abbr></a> <a rel="nofollow" class="external text" href="https://uslaw.link/citation/us-law/public/83/591">83–591</a>, 68A <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://www.govinfo.gov/content/pkg/STATUTE-68/pdf/STATUTE-68A-Pg5.pdf">5</a>, enacted <span data-sort-value="000000001954-08-16-0000" style="white-space:nowrap">August 16, 1954</span> (modified from text of the statute).</i></li> <li>Relative GDP: 37.5 <ul><li><i>Source: <a rel="nofollow" class="external text" href="https://www.bea.gov/national/nipaweb/TableView.asp?SelectedTable=5&FirstYear=1954&LastYear=2008&Freq=Year">Bureau of Economic Analysis historical GDP tables</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120306070813/http://www.bea.gov/national/nipaweb/TableView.asp?SelectedTable=5&FirstYear=1954&LastYear=2008&Freq=Year">Archived</a> 2012-03-06 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></i></li></ul></li></ul> <div class="mw-heading mw-heading2"><h2 id="Internal_Revenue_Code_of_1986">Internal Revenue Code of 1986</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=6" title="Edit section: Internal Revenue Code of 1986"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>References to the Internal Revenue Code in the <a href="/wiki/United_States_Code" title="United States Code">United States Code</a> and other statutes of Congress subsequent to 1954 generally mean Title 26 of the Code as amended. The basic structure of Title 26 remained the same until the enactment of the comprehensive revision contained in <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a>, although individual provisions of the law were changed on a regular basis. </p><p>Section 2 of the <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a> provides (in part): </p> <dl><dd>(a) Redesignation of 1954 Code. – The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the "Internal Revenue Code of 1986".</dd> <dd>(b) References in Laws, Etc. – Except when inappropriate, any reference in any law, Executive order, or other document – <dl><dd>(1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and</dd> <dd>(2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.</dd></dl></dd></dl> <p>Thus, the 1954 Code was renamed the <i>Internal Revenue Code of 1986</i> by section 2 of the <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a>. The 1986 Act contained substantial amendments, but no formal re-codification. That is, the 1986 Code retained most of the same lettering and numbering of subtitles, chapters, subchapters, parts, subparts, sections, etc. The 1986 Code, as amended from time to time (and still published as title 26 of the United States Code), retains the basic structure of the 1954 Code. </p> <div class="mw-heading mw-heading2"><h2 id="Commonly_misunderstood_special_definitions">Commonly misunderstood special definitions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=7" title="Edit section: Commonly misunderstood special definitions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Employment#U.S._Law" title="Employment">Employee</a></li> <li><a href="/wiki/Wage#US_Law" title="Wage">Wages</a></li> <li>Many others can be found at <a rel="nofollow" class="external free" href="https://www.law.cornell.edu/uscode/text/26/3401">https://www.law.cornell.edu/uscode/text/26/3401</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Individual_and_corporate_income_tax">Individual and corporate income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=8" title="Edit section: Individual and corporate income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Internal_Revenue_Code_section_1" title="Internal Revenue Code section 1">Section 1 of the Internal Revenue Code</a> imposes the federal income tax on the taxable income of U.S. citizens and residents, and of estates and trusts. The corporate income tax is imposed by Internal Revenue Code esection 11. </p> <div class="mw-heading mw-heading2"><h2 id="Organization">Organization</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=9" title="Edit section: Organization"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/United_States_Code#Organization" title="United States Code">United States Code § Organization</a></div> <p>The organization of the Internal Revenue Code, as enacted in hundreds of Public Laws passed by the U.S. Congress since 1954, is identical to the organization of the Internal Revenue Code separately published as Title 26 of the U.S. Code. </p><p>For example, section 45(b)(7)(B)(i)(I)(aa)(AA) (<a href="/wiki/26_U.S.C." class="mw-redirect" title="26 U.S.C.">26 U.S.C.</a> <span class="plainlinksneverexpand"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/45#e_7_B_i_I_aa">45(e)(7)(B)(i)(I)(aa)</a></span>) would be as follows: </p><p><b>Title 26: Internal Revenue Code</b> </p> <ul><li>Subtitle A: Income Taxes <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1">Chapter 1</a>: Normal Taxes and Surtaxes <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-A">Subchapter A</a>: Determination of Tax Liability <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-A">Part IV</a>: Credits Against Tax <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-A">Subpart D</a>: Business Related Credits <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/45">Section 45</a>: Electricity produced from certain renewable resources, etc. <ul><li>Subsection (b): Limitations and adjustments <ul><li>Paragraph (7): Prevailing wage requirements <ul><li>Subparagraph (B): Correction and penalty related to failure to satisfy wage requirements <ul><li>Clause (i): In general. In the case of ... such taxpayer- <ul><li>Subclause (I): makes payment to such laborer or mechanic in an amount equal to the sum of- <ul><li>Item (aa): an amount equal to the difference between- <ul><li>Subitem (AA): the amount of wages paid to such laborer or mechanic during such period, and</li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul></li></ul> <p><br /> The Internal Revenue Code is topically organized and generally referred to by section number (sections 1 through 9834). Some topics are short (e.g., tax rates) and some quite long (e.g., pension & benefit plans). </p><p><b>Key IRC Topics By Section:</b> </p> <table class="wikitable"> <tbody><tr> <th>Sections</th> <th>Function </th></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-a">1–15</a></td> <td>Tax rates </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-a">21–54</a></td> <td>Credits (refundable and nonrefundable) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-a">55–59A</a></td> <td>Alternative Minimum Tax & environmental tax </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">61–90</a></td> <td>Definition of gross income (before deductions), including items specifically taxable </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">101–140</a></td> <td>Specific exclusions from gross income </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">141–149</a></td> <td>Private activity bonds </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">151–153</a></td> <td>Personal exemptions; dependent defined </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">161–199</a></td> <td>Deductions, including interest, taxes, losses, and business related items </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">211–224</a></td> <td>Itemized deductions for individuals </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">241–250</a></td> <td>Deductions unique to corporations </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-b">261–291</a></td> <td>Nondeductible items, including special rules limiting or deferring deductions </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-c">301–386</a></td> <td>Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-d">401–436</a></td> <td>Pension and benefit plans: treatment of plans, employers, & beneficiaries </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-e">441–483</a></td> <td>Accounting methods & tax years </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-f">501–530</a></td> <td>Exempt organizations (charitable and other) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-g">531–565</a></td> <td>Accumulated earnings tax and personal holding companies </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-h">581–597</a></td> <td>Banks: special rules for certain items </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-i">611–638</a></td> <td>Natural resources provisions: depletion, etc. </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-j">641–692</a></td> <td>Trusts & estates: definitions, income tax on same & beneficiaries </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-k">701–777</a></td> <td>Partnerships: definitions, treatment of entities and members, special rules (Subchapter K) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-l">801–848</a></td> <td>Insurance companies: special rules, definitions </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-m">851–860</a></td> <td>Regulated investment companies (mutual funds) and Real Estate Investment Trusts </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">861–865</a></td> <td>Source of income (for international tax) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">871–898</a></td> <td>Tax on foreign persons/corporations; inbound international rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">901–908</a></td> <td>Foreign tax credit </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">911–943</a></td> <td>Exclusions of foreign income (mostly repealed) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">951–965</a></td> <td>Taxation of U.S. shareholders of controlled foreign corporations (Subpart F) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-n">971–999</a></td> <td>Other international tax provisions </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-o">1001–1092</a></td> <td>Gains: definitions, characterization, and recognition; special rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-p">1201–1298</a></td> <td>Capital gains: separate taxation and special rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-q">1301–1359</a></td> <td>Interperiod adjustments; certain special rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-s">1361–1388</a></td> <td>S Corporations and cooperative associations: flow-through rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-1/subchapter-u">1391–1400T</a></td> <td>Empowerment, enterprise, and other special zones </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-2">1401–1403</a></td> <td>Self-employment tax (like social security, below) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-3">1441–1465</a></td> <td>Withholding of tax on nonresidents </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-a/chapter-6">1501–1564</a></td> <td>Consolidated returns and affiliated groups (corporations) </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-b/chapter-11">2001–2210</a></td> <td>Estate tax on transfers at death </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-b">2501–2704</a></td> <td>Gift tax and tax on generation skipping transfers </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-c">3101–3241</a></td> <td>Social security and railroad retirement taxes </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-c">3301–3322</a></td> <td>Unemployment taxes </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-c">3401–3510</a></td> <td>Income tax withholding; payment of employment taxes </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-d">4001–5000</a></td> <td>Excise taxes on specific goods, transactions, and industries </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-e">5001–5891</a></td> <td>Alcohol, tobacco and firearms taxes and special excise tax rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">6001–6167</a></td> <td>Tax returns: requirements, procedural rules, payments, settlements, extensions </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">6201–6533</a></td> <td>Assessment, collection, and abatement; limitations on collection & refund </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">6601–6751</a></td> <td>Interest and non-criminal penalties on underpayments or failures </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">6801–7124</a></td> <td>Other procedural rules </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">7201–7344</a></td> <td>Crimes, other offences, forfeitures, tax evasion </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">7401–7493</a></td> <td>Judicial proceedings </td></tr> <tr> <td><a rel="nofollow" class="external text" href="https://irc.bloombergtax.com/public/uscode/toc/irc/subtitle-f">7501–8023</a></td> <td>Miscellaneous rules </td></tr> <tr> <td>9001–9834</td> <td>Special taxes & funds (presidential election, highway, black lung, etc.) </td></tr> </tbody></table> <div class="mw-heading mw-heading2"><h2 id="Subtitles">Subtitles</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=10" title="Edit section: Subtitles"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>A. Income Taxes (sections 1 through 1564)<br />As a further example, here are the chapters of this subtitle: <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1">Chapter 1—Normal taxes and surtaxes</a> (sections 1 through 1400U3)</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-2">Chapter 2—Tax on self-employment income</a> (sections 1401 through 1403)</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-3">Chapter 3—Withholding of tax on nonresident aliens and foreign corporations</a> (sections 1441 through 1464)</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-4">Chapter 4—Taxes to enforce reporting on certain foreign accounts</a> (sections 1471–1474)</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-5">Chapter 5—Repealed</a> (sections 1491-1494)</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-6">Chapter 6—Consolidated returns</a> (sections 1501 through 1564)</li></ul></li> <li>B. Estate and Gift Taxes (sections 2001 through 2801)</li> <li>C. Employment Taxes (sections 3101 through 3510)</li> <li>D. Miscellaneous Excise Taxes (sections 4001 through 5000)</li> <li>E. Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 through 5891)</li> <li>F. Procedure and Administration (sections 6001 through 7874)</li> <li>G. The Joint Committee on Taxation (sections 8001 through 8023)</li> <li>H. Financing of Presidential Election Campaigns (sections 9001 through 9042)</li> <li>I. Trust Fund Code (sections 9500 through 9602) ("Trust Fund Code of 1981")</li> <li>J. Coal Industry Health Benefits (sections 9701 through 9722)</li> <li>K. Group Health Plan Requirements (sections 9801 through 9834)</li></ul> <div class="mw-heading mw-heading2"><h2 id="List_of_commonly_referenced_sections">List of commonly referenced sections</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=11" title="Edit section: List of commonly referenced sections"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i>(This is not intended to be a complete list of sections.)</i> </p> <ul><li>Subtitle A: Income Taxes (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1564">§ 1564</a>) <ul><li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1">Chapter 1</a>: Normal Taxes and Surtaxes (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1400U3">§ 1400U3</a>) <ul><li>Subchapter A: Determination of Tax Liability (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/59">§ 59</a>) <ul><li>Part I: Tax on Individuals (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/59B">§ 59B</a>) <ul><li><a href="/wiki/Internal_Revenue_Code_section_1" title="Internal Revenue Code section 1">Section 1</a>: Tax imposed (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1">§ 1</a>)</li> <li>...</li> <li>Section 41: <a href="/wiki/Research_%26_Experimentation_Tax_Credit" title="Research & Experimentation Tax Credit">Credit for increasing research activities</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/41">§ 41</a>)</li> <li>...</li></ul></li></ul></li> <li>Subchapter B: Computation of Taxable Income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61">§ 61</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/291">§ 291</a>) <ul><li>Part I: Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61">§ 61</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/68">§ 68</a>) <ul><li><a href="/wiki/Internal_Revenue_Code_section_61" title="Internal Revenue Code section 61">Section 61</a>: Gross income defined (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/61">§ 61</a>)</li> <li>...</li> <li><a href="/wiki/Internal_Revenue_Code_section_63" class="mw-redirect" title="Internal Revenue Code section 63">Section 63</a>: Taxable income defined (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/63">§ 63</a>)</li> <li>...</li></ul></li> <li>Part II: Items Specifically Included in Gross Income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/71">§ 71</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/80">§ 80</a>) <ul><li>...</li> <li><a href="/wiki/Internal_Revenue_Code_Section_79" class="mw-redirect" title="Internal Revenue Code Section 79">Section 79</a>: Group-term life insurance purchased for employees (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/79">§ 79</a>)</li> <li>...</li></ul></li> <li>Part III: Items Specifically Excluded from Gross Income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/101">§ 101</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/140">§ 140</a>) <ul><li>...</li> <li><a href="/wiki/Internal_Revenue_Code_Section_132(a)" class="mw-redirect" title="Internal Revenue Code Section 132(a)">Section 132(a)</a>: Fringe benefits excluded from gross income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/132(a)">§ 132(a)</a>)</li> <li>...</li></ul></li> <li>Part VI: Itemized Deductions for Individuals and Corporations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/161">§ 161</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/198">§ 198</a>) <ul><li>...</li> <li><a href="/wiki/Internal_Revenue_Code_Section_162(a)" class="mw-redirect" title="Internal Revenue Code Section 162(a)">Section 162(2)</a>: Trade or business expenses (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/162(a)">§ 162(a)</a>)</li> <li>...</li> <li><a href="/wiki/179_(Internal_Revenue_Code_Section)" class="mw-redirect" title="179 (Internal Revenue Code Section)">Section 179</a>: Election to expense certain depreciable business assets (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/179">§ 179</a>)</li> <li>...</li> <li><a href="/wiki/Internal_Revenue_Code_section_183" title="Internal Revenue Code section 183">Section 183</a>: Activities Not Engaged in for Profit (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/183">§ 183</a>)</li> <li>...</li></ul></li> <li>Part VII: Additional Itemized Deductions for Individuals (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/211">§ 211</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/224">§ 224</a>) <ul><li>...</li> <li><a href="/wiki/Internal_Revenue_Code_section_212" title="Internal Revenue Code section 212">Section 212</a>: Expenses for production of income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/212">§ 212</a>)</li> <li>...</li></ul></li></ul></li> <li>Subchapter C: Corporate Distributions and Adjustments (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/301">§ 301</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/385">§ 385</a>) <ul><li>...</li> <li>Part III: Corporate Organizations and Reorganizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/351">§ 351</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/368">§ 368</a>) <ul><li>...</li> <li>Subpart B: Effects on Shareholders and Security Holders (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/354">§ 354</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/358">§ 358</a>) <ul><li>...</li> <li><a href="/wiki/Internal_Revenue_Code_section_355" title="Internal Revenue Code section 355">Section 355</a>: Distribution of stock and securities of a controlled corporation (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/355">§ 355</a>)</li> <li>...</li></ul></li></ul></li> <li>...</li></ul></li> <li>Subchapter D: Deferred Compensation, Etc. (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401">§ 401</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/436">§ 436</a>) <ul><li>Part I: Pension, Profit-sharing, Stock Bonus Plas, etc. (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401">§ 401</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/420">§ 420</a>) <ul><li>Subpart A: General Rule (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401">§ 401</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/409A">§ 409A</a>) <ul><li>Section 401: Qualified pension, profit-sharing, and stock bonus plans <ul><li>paragraph (a) ("<a href="/wiki/401(a)" title="401(a)">401(a)</a>"): employer-sponsored <a href="/wiki/Retirement_plan" class="mw-redirect" title="Retirement plan">retirement plan</a> for employees of state and local governments and certain tax-exempt entities (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401(a)">§ 401(a)</a>)</li> <li>...</li> <li>paragraph (k) ("<a href="/wiki/401(k)" title="401(k)">401(k)</a>"): employer-sponsored <a href="/wiki/Retirement_plan" class="mw-redirect" title="Retirement plan">retirement plan</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/401(k)">§ 401(k)</a>)</li></ul></li> <li>...</li> <li>Section 402A ("<a href="/wiki/Roth_401(k)" title="Roth 401(k)">Roth 401(k)</a>"): Optional treatment of elective deferrals as Roth contributions (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/402A">§ 402A</a>)</li> <li>Section 403: Taxation of employee annuities <ul><li>...</li> <li>paragraph (b) ("<a href="/wiki/403(b)" title="403(b)">403(b)</a>"): employer-sponsored <a href="/wiki/Retirement_plan" class="mw-redirect" title="Retirement plan">retirement plan</a> at non-profit organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/403(b)">§ 403(b)</a>)</li></ul></li> <li>...</li> <li>Section 408: <a href="/wiki/Individual_Retirement_Account" class="mw-redirect" title="Individual Retirement Account">Individual Retirement Accounts</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/408">§ 408</a>)</li> <li>Section 408A: <a href="/wiki/Roth_IRA" title="Roth IRA">Roth IRAs</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/408A">§ 408A</a>)</li> <li>...</li> <li><a href="/wiki/Internal_Revenue_Code_section_409A" title="Internal Revenue Code section 409A">Section 409A</a>: Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/409A">§ 409A</a>)</li> <li>...</li></ul></li></ul></li></ul></li> <li>Subchapter E: Accounting Periods and Methods of Accounting (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/441">§ 441</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/483">§ 483</a>) <ul><li>...</li> <li>Part II: Methods of Accounting (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/446">§ 446</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/475">§ 475</a>) <ul><li>Subpart B: Taxable Year for Which Items of Gross Income Included (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/451">§ 451</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/460">§ 460</a>) <ul><li>...</li> <li><a href="/wiki/457_plan" title="457 plan">Section 457</a>: <a href="/wiki/Retirement_plan" class="mw-redirect" title="Retirement plan">retirement plan</a> for governmental and certain non governmental employers (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/457">§ 457</a>)</li> <li>...</li></ul></li> <li>Subpart D: Inventories (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/471">§ 471</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/475">§ 475</a>) <ul><li>...</li> <li><a href="/wiki/475_fund" title="475 fund">Section 475</a>: Mark to market accounting method for dealers in securities (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/475">§ 475</a>)</li></ul></li> <li>...</li></ul></li></ul></li> <li>Subchapter F: Exempt Organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501">§ 501</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/530">§ 530</a>) <ul><li>Part I: General Rule (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501">§ 501</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/505">§ 505</a>) <ul><li>Section 501: Exemption from tax on corporations, certain trusts, etc. (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501">§ 501</a>) <ul><li>...</li> <li>paragraph (c) ("<a href="/wiki/501(c)" class="mw-redirect" title="501(c)">501(c)</a>"): List of exempt organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)">§ 501(c)</a>) <ul><li>subparagraph (1) ("<a href="/wiki/501(c)(1)" class="mw-redirect" title="501(c)(1)">501(c)(1)</a>"): corporations organized under Acts of Congress such as <a href="/wiki/Federal_Credit_Unions" class="mw-redirect" title="Federal Credit Unions">Federal Credit Unions</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(1)">§ 501(c)(1)</a>)</li> <li>subparagraph (2) ("<a href="/wiki/501(c)(2)" class="mw-redirect" title="501(c)(2)">501(c)(2)</a>"): title-holding corporations for exempt organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(2)">§ 501(c)(2)</a>)</li> <li>subparagraph (3) ("<a href="/wiki/501(c)(3)" class="mw-redirect" title="501(c)(3)">501(c)(3)</a>"): charitable, non-profit, religious, and educational organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(3)">§ 501(c)(3)</a>)</li> <li>subparagraph (4) ("<a href="/wiki/501(c)(4)" class="mw-redirect" title="501(c)(4)">501(c)(4)</a>"): political education organizations (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(4)">§ 501(c)(4)</a>)</li> <li>subparagraph (6) ("<a href="/wiki/501(c)(6)" class="mw-redirect" title="501(c)(6)">501(c)(6)</a>"): business leagues and chambers of commerce (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(6)">§ 501(c)(6)</a>)</li> <li>subparagraph (7) ("<a href="/wiki/501(c)(7)" class="mw-redirect" title="501(c)(7)">501(c)(7)</a>"): recreational clubs (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/501(c)(7)">§ 501(c)(7)</a>)</li></ul></li></ul></li> <li>...</li></ul></li> <li>Part VI: Political Organizations (§ 527) <ul><li>Section 527: <a href="/wiki/527_Organization" class="mw-redirect" title="527 Organization">Political organizations</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/527">§ 527</a>)</li></ul></li> <li>...</li> <li>Part VIII: Certain Savings Entities (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/529">§ 529</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/530">§ 530</a>) <ul><li>Section 529: <a href="/wiki/529_plan" title="529 plan">Qualified tuition programs</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/529">§ 529</a>)</li> <li>Section 529A: <a href="/wiki/ABLE_account" title="ABLE account">ABLE accounts</a> for benefit of certain individuals with disabilities (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/529A">§ 529A</a>)</li> <li>Section 530: <a href="/wiki/Coverdell_Education_Savings_Account" class="mw-redirect" title="Coverdell Education Savings Account">Coverdell Education Savings Accounts</a> (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/530">§ 530</a>)</li></ul></li></ul></li> <li>...</li> <li>Subchapter N: Tax Based on Income From Sources Within or Without the United States (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/861">§ 861</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1000">§ 1000</a>) <ul><li>Part I: Source Rules and Other General Rules Relating To Foreign Income (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/861">§ 861</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/865">§ 865</a>) <ul><li><a href="/wiki/Internal_Revenue_Code_section_861" title="Internal Revenue Code section 861">Section 861</a>: Income from sources within the United States (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/861">§ 861</a>)</li> <li>...</li></ul></li></ul></li> <li>Subchapter O: Gain or Loss on Disposition of Property (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1000">§ 1000</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1111">§ 1111</a>) <ul><li>...</li> <li>Part III: Common Nontaxable Exchanges (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1031">§ 1031</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1045">§ 1045</a>) <ul><li><a href="/wiki/Internal_Revenue_Code_section_1031" title="Internal Revenue Code section 1031">Section 1031</a>: Exchange of property held for productive use or investment (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1031">§ 1031</a>)</li> <li>...</li> <li><a href="/wiki/Internal_Revenue_Code_Section_1041" class="mw-redirect" title="Internal Revenue Code Section 1041">Section 1041</a>: Transfers of Property Between Spouses or Incident to Divorce (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/1041">§ 1041</a>)</li> <li>...</li></ul></li></ul></li></ul></li></ul></li> <li>Subtitle C: Employment Taxes (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3101">§ 3101</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3510">§ 3510</a>) <ul><li>...</li> <li><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/subtitle-C/chapter-24">Chapter 24</a>: Collection of Income Tax at Source on Wages (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3401">§ 3401</a>–<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3456">§ 3456</a>) <ul><li><a href="/wiki/Internal_Revenue_Code_section_3401" title="Internal Revenue Code section 3401">Section 3401</a>: Definitions (<a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/3401">§ 3401</a>)</li></ul></li></ul></li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=12" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><i><a href="/wiki/Boechler_v._Commissioner" title="Boechler v. Commissioner">Boechler v. Commissioner</a></i></li> <li><i><a href="/wiki/Estate_of_Carter_v._Commissioner" title="Estate of Carter v. Commissioner">Estate of Carter v. Commissioner</a></i></li> <li><i><a href="/wiki/Inaja_Land_Co._v._Commissioner" title="Inaja Land Co. v. Commissioner">Inaja Land Co. v. Commissioner</a></i></li> <li><i><a href="/wiki/Mazzei_v._Commissioner" title="Mazzei v. Commissioner">Mazzei v. Commissioner</a></i></li> <li><a href="/wiki/SECURE_Act_of_2019" class="mw-redirect" title="SECURE Act of 2019">SECURE Act of 2019</a></li> <li><i><a href="/wiki/Turner_v._Commissioner" title="Turner v. Commissioner">Turner v. Commissioner</a></i></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">Other federal tax law is contained in other titles of the <a href="/wiki/United_States_Code" title="United States Code">United States Code</a>, such as <a href="/wiki/Title_11_of_the_United_States_Code" title="Title 11 of the United States Code">Title 11</a> (relating to bankruptcy) and <a href="/wiki/Title_19_of_the_United_States_Code" title="Title 19 of the United States Code">Title 19</a> (Customs Duties).</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a href="/wiki/Act_of_Congress#Public_law,_private_law,_designation" title="Act of Congress"><abbr title="Public Law">Pub. L.</abbr></a> <a rel="nofollow" class="external text" href="https://uslaw.link/citation/us-law/public/99/514">99–514</a>, 100 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-100-2085">2085</a>, enacted <span data-sort-value="000000001986-10-22-0000" style="white-space:nowrap">October 22, 1986</span>, § 2(a)</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text">An apparently insignificant discrepancy between the wording in the Statutes at Large and the wording in some editions of the U.S. Code with respect to a provision of the Internal Revenue Code (specifically, the words "any papers" in the first sentence of <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6104(a)(1)(A)">§ 6104(a)(1)(A)</a> is described by the U.S. Court of Appeals for the District of Columbia in the case of <i><a href="/w/index.php?title=Tax_Analysts_v._Internal_Revenue_Serv.&action=edit&redlink=1" class="new" title="Tax Analysts v. Internal Revenue Serv. (page does not exist)">Tax Analysts v. Internal Revenue Serv.</a></i>, 214 F.3d 179 (D.C. Cir. 2000), in footnote 1, at <a rel="nofollow" class="external autonumber" href="https://scholar.google.com/scholar_case?q=%22Moreover,+while+McLain+is+technically+correct+in+arguing%22&as_sdt=3,44&case=10118460480060482019&scilh=0">[1]</a>. According to the Court, some versions of the U.S. Code show the text as "any paper" while the Statutes at Large version shows the text as "any papers".</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120306070813/http://www.bea.gov/national/nipaweb/TableView.asp?SelectedTable=5&FirstYear=1954&LastYear=2008&Freq=Year">"National Income and Product Accounts Table"</a>. U.S. Department of Commerce, Bureau of Economic Analysis. Archived from <a rel="nofollow" class="external text" href="https://www.bea.gov/national/nipaweb/TableView.asp?SelectedTable=5&FirstYear=1954&LastYear=2008&Freq=Year">the original</a> on March 6, 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">March 9,</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=National+Income+and+Product+Accounts+Table&rft.pub=U.S.+Department+of+Commerce%2C+Bureau+of+Economic+Analysis&rft_id=https%3A%2F%2Fwww.bea.gov%2Fnational%2Fnipaweb%2FTableView.asp%3FSelectedTable%3D5%26FirstYear%3D1954%26LastYear%3D2008%26Freq%3DYear&rfr_id=info%3Asid%2Fen.wikipedia.org%3AInternal+Revenue+Code" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Internal_Revenue_Code&action=edit&section=14" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://frwebgate.access.gpo.gov/cgi-bin/usc.cgi?ACTION=BROWSE&title=26usc">U.S. Code Title 26</a>, via <a href="/wiki/United_States_Government_Printing_Office" class="mw-redirect" title="United States Government Printing Office">United States Government Printing Office</a></li> <li><a rel="nofollow" class="external text" href="http://www4.law.cornell.edu/uscode/26/">Title 26 at Cornell's Legal Information Institute</a></li> <li><a rel="nofollow" class="external text" href="http://irc.bloombergtax.com">Bloomberg Tax Internal Revenue Code</a> continuously updated with <a rel="nofollow" class="external text" href="https://www.bna.com/irc-bloombergtax/">Editor's Notes</a></li> <li><a rel="nofollow" class="external autonumber" href="https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45&num=0&edition=prelim">[2]</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style 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.navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="United_States_Code" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:USCTitles" title="Template:USCTitles"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:USCTitles" title="Template talk:USCTitles"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:USCTitles" title="Special:EditPage/Template:USCTitles"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_Code" style="font-size:114%;margin:0 4em"><a href="/wiki/United_States_Code" title="United States Code">United States Code</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Title_1_of_the_United_States_Code" title="Title 1 of the United States Code">1: General Provisions</a></li> <li><a href="/wiki/Title_2_of_the_United_States_Code" title="Title 2 of the United States Code">2: The Congress</a></li> <li><a href="/wiki/Title_3_of_the_United_States_Code" title="Title 3 of the United States Code">3: The President</a></li> <li><a href="/wiki/Title_4_of_the_United_States_Code" title="Title 4 of the United States Code">4: Flag and Seal, Seat of Government, and the States</a></li> <li><a href="/wiki/Title_5_of_the_United_States_Code" title="Title 5 of the United States Code">5: Government Organization and Employees</a></li> <li><a href="/wiki/Title_6_of_the_United_States_Code" title="Title 6 of the United States Code">6: Domestic Security (formerly titled Surety Bonds)</a></li> <li><a href="/wiki/Title_7_of_the_United_States_Code" title="Title 7 of the United States Code">7: Agriculture</a></li> <li><a href="/wiki/Title_8_of_the_United_States_Code" title="Title 8 of the United States Code">8: Aliens and Nationality</a></li> <li><a href="/wiki/Title_9_of_the_United_States_Code" title="Title 9 of the United States Code">9: Arbitration</a></li> <li><a href="/wiki/Title_10_of_the_United_States_Code" title="Title 10 of the United States Code">10: Armed Forces</a></li> <li><a href="/wiki/Title_11_of_the_United_States_Code" title="Title 11 of the United States Code">11: Bankruptcy</a></li> <li><a href="/wiki/Title_12_of_the_United_States_Code" title="Title 12 of the United States Code">12: Banks and Banking</a></li> <li><a href="/wiki/Title_13_of_the_United_States_Code" title="Title 13 of the United States Code">13: Census</a></li> <li><a href="/wiki/Title_14_of_the_United_States_Code" title="Title 14 of the United States Code">14: Coast Guard</a></li> <li><a href="/wiki/Title_15_of_the_United_States_Code" title="Title 15 of the United States Code">15: Commerce and Trade</a></li> <li><a href="/wiki/Title_16_of_the_United_States_Code" title="Title 16 of the United States Code">16: Conservation</a></li> <li><a href="/wiki/Title_17_of_the_United_States_Code" title="Title 17 of the United States Code">17: Copyrights</a></li> <li><a href="/wiki/Title_18_of_the_United_States_Code" title="Title 18 of the United States Code">18: Crimes and Criminal Procedure</a></li> <li><a href="/wiki/Title_19_of_the_United_States_Code" title="Title 19 of the United States Code">19: Customs Duties</a></li> <li><a href="/wiki/Title_20_of_the_United_States_Code" title="Title 20 of the United States Code">20: Education</a></li> <li><a href="/wiki/Title_21_of_the_United_States_Code" title="Title 21 of the United States Code">21: Food and Drugs</a></li> <li><a href="/wiki/Title_22_of_the_United_States_Code" title="Title 22 of the United States Code">22: Foreign Relations and Intercourse</a></li> <li><a href="/wiki/Title_23_of_the_United_States_Code" title="Title 23 of the United States Code">23: Highways</a></li> <li><a href="/wiki/Title_24_of_the_United_States_Code" title="Title 24 of the United States Code">24: Hospitals and Asylums</a></li> <li><a href="/wiki/Title_25_of_the_United_States_Code" title="Title 25 of the United States Code">25: Indians</a></li> <li><a class="mw-selflink selflink">26: Internal Revenue Code</a></li> <li><a href="/wiki/Title_27_of_the_United_States_Code" title="Title 27 of the United States Code">27: Intoxicating Liquors</a></li> <li><a href="/wiki/Title_28_of_the_United_States_Code" title="Title 28 of the United States Code">28: Judiciary and Judicial Procedure</a></li> <li><a href="/wiki/Title_29_of_the_United_States_Code" title="Title 29 of the United States Code">29: Labor</a></li> <li><a href="/wiki/Title_30_of_the_United_States_Code" title="Title 30 of the United States Code">30: Mineral Lands and Mining</a></li> <li><a href="/wiki/Title_31_of_the_United_States_Code" title="Title 31 of the United States Code">31: Money and Finance</a></li> <li><a href="/wiki/Title_32_of_the_United_States_Code" title="Title 32 of the United States Code">32: National Guard</a></li> <li><a href="/wiki/Title_33_of_the_United_States_Code" title="Title 33 of the United States Code">33: Navigable Waters</a></li> <li><a href="/wiki/Title_34_of_the_United_States_Code" title="Title 34 of the United States Code">34: Crime Control and Law Enforcement (formerly titled Navy)</a></li> <li><a href="/wiki/Title_35_of_the_United_States_Code" title="Title 35 of the United States Code">35: Patents</a></li> <li><a href="/wiki/Title_36_of_the_United_States_Code" title="Title 36 of the United States Code">36: Patriotic and National Observances, Ceremonies, and Organizations</a></li> <li><a href="/wiki/Title_37_of_the_United_States_Code" title="Title 37 of the United States Code">37: Pay and Allowances of the Uniformed Services</a></li> <li><a href="/wiki/Title_38_of_the_United_States_Code" title="Title 38 of the United States Code">38: Veterans' Benefits</a></li> <li><a href="/wiki/Title_39_of_the_United_States_Code" title="Title 39 of the United States Code">39: Postal Service</a></li> <li><a href="/wiki/Title_40_of_the_United_States_Code" title="Title 40 of the United States Code">40: Public Buildings, Properties, and Public Works</a></li> <li><a href="/wiki/Title_41_of_the_United_States_Code" title="Title 41 of the United States Code">41: Public Contracts</a></li> <li><a href="/wiki/Title_42_of_the_United_States_Code" title="Title 42 of the United States Code">42: The Public Health and Welfare</a></li> <li><a href="/wiki/Title_43_of_the_United_States_Code" title="Title 43 of the United States Code">43: Public Lands</a></li> <li><a href="/wiki/Title_44_of_the_United_States_Code" title="Title 44 of the United States Code">44: Public Printing and Documents</a></li> <li><a href="/wiki/Title_45_of_the_United_States_Code" title="Title 45 of the United States Code">45: Railroads</a></li> <li><a href="/wiki/Title_46_of_the_United_States_Code" title="Title 46 of the United States Code">46: Shipping</a></li> <li><a href="/wiki/Title_47_of_the_United_States_Code" title="Title 47 of the United States Code">47: Telecommunications</a></li> <li><a href="/wiki/Title_48_of_the_United_States_Code" title="Title 48 of the United States Code">48: Territories and Insular Possessions</a></li> <li><a href="/wiki/Title_49_of_the_United_States_Code" title="Title 49 of the United States Code">49: Transportation</a></li> <li><a href="/wiki/Title_50_of_the_United_States_Code" title="Title 50 of the United States Code">50: War and National Defense</a></li> <li><a href="/wiki/Title_51_of_the_United_States_Code" title="Title 51 of the United States Code">51: National and Commercial Space Programs</a></li> <li><a href="/wiki/Title_52_of_the_United_States_Code" title="Title 52 of the United States Code">52: Voting and Elections</a></li> <li><a href="/wiki/Title_54_of_the_United_States_Code" title="Title 54 of the United States Code">54: National Parks</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Dwight_D._Eisenhower" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Dwight_D._Eisenhower" title="Template:Dwight D. 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Eisenhower</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><span class="nowrap"><a href="/wiki/List_of_presidents_of_the_United_States" title="List of presidents of the United States">34th</a> <a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a> (1953–1961)</span></li> <li><span class="nowrap"><a href="/wiki/Supreme_Allied_Commander_Europe" title="Supreme Allied Commander Europe">Supreme Allied Commander Europe</a> (1951–1952)</span></li> <li><span class="nowrap"><a href="/wiki/Chief_of_Staff_of_the_United_States_Army" title="Chief of Staff of the United States Army">Chief of Staff of the Army</a> (1945–1948)</span></li> <li><span class="nowrap"><a href="/wiki/Supreme_Headquarters_Allied_Expeditionary_Force#Commander_and_senior_staff" title="Supreme Headquarters Allied Expeditionary Force">Commander, Supreme Headquarters Allied Expeditionary Force</a> (1943–1945)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Military_career_of_Dwight_D._Eisenhower" title="Military career of Dwight D. Eisenhower">Military<br />career</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Military_career_of_Dwight_D._Eisenhower" title="Military career of Dwight D. Eisenhower">Military career</a></li> <li><a href="/wiki/1919_Motor_Transport_Corps_convoy" title="1919 Motor Transport Corps convoy">1919 Motor Transport Corps convoy</a></li> <li><a href="/wiki/Louisiana_Maneuvers" title="Louisiana Maneuvers">Louisiana Maneuvers</a></li> <li><a href="/wiki/Operation_Torch" title="Operation Torch">Operation Torch</a></li> <li><a href="/wiki/European_Theater_of_Operations_United_States_Army" class="mw-redirect" title="European Theater of Operations United States Army">European Theater of Operations</a></li> <li><a href="/wiki/Allied_invasion_of_Sicily" title="Allied invasion of Sicily">Allied invasion of Sicily</a></li> <li><a href="/wiki/Armistice_of_Cassibile" title="Armistice of Cassibile">Armistice of Cassibile</a></li> <li><a href="/wiki/June_6,_1944,_order_of_the_day" title="June 6, 1944, order of the day">June 6, 1944, order of the day</a></li> <li><a href="/wiki/People_of_Western_Europe_speech" title="People of Western Europe speech">People of Western Europe speech</a></li> <li><a href="/wiki/Normandy_landings" title="Normandy landings">Normandy landings</a></li> <li><a href="/wiki/Operation_Veritable" title="Operation Veritable">Operation Veritable</a></li> <li><a href="/wiki/Berlin_Declaration_(1945)" title="Berlin Declaration (1945)">Berlin Declaration</a></li> <li><a href="/wiki/Allied-occupied_Germany" title="Allied-occupied Germany">Military Governor, U.S. Occupation Zone in Germany</a> <ul><li><a href="/wiki/Disarmed_Enemy_Forces" title="Disarmed Enemy Forces">Disarmed Enemy Forces</a></li> <li><a href="/wiki/European_Advisory_Commission" title="European Advisory Commission">European Advisory Commission</a></li></ul></li> <li><a href="/wiki/Supreme_Allied_Commander_Europe" title="Supreme Allied Commander Europe">Supreme Commander of NATO, 1951-1952</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Presidency_of_Dwight_D._Eisenhower" title="Presidency of Dwight D. Eisenhower">Presidency</a><br />(<a href="/wiki/Timeline_of_the_Dwight_D._Eisenhower_presidency" title="Timeline of the Dwight D. Eisenhower presidency">timeline</a>)</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Presidential_transition_of_Dwight_D._Eisenhower" title="Presidential transition of Dwight D. Eisenhower">Transition</a></li> <li><a href="/wiki/First_inauguration_of_Dwight_D._Eisenhower" title="First inauguration of Dwight D. Eisenhower">1953 inauguration</a></li> <li><a href="/wiki/Second_inauguration_of_Dwight_D._Eisenhower" title="Second inauguration of Dwight D. Eisenhower">1957 inauguration</a></li> <li><a href="/wiki/State_of_the_Union" title="State of the Union">State of the Union Address</a> <ul><li><a href="/wiki/February_1953_State_of_the_Union_Address" title="February 1953 State of the Union Address">1953</a></li> <li><a href="/wiki/1954_State_of_the_Union_Address" title="1954 State of the Union Address">1954</a></li> <li><a href="/wiki/1955_State_of_the_Union_Address" title="1955 State of the Union Address">1955</a></li> <li><a href="/wiki/1956_State_of_the_Union_Address" title="1956 State of the Union Address">1956</a></li> <li><a href="/wiki/1957_State_of_the_Union_Address" title="1957 State of the Union Address">1957</a></li> <li><a href="/wiki/1958_State_of_the_Union_Address" title="1958 State of the Union Address">1958</a></li> <li><a href="/wiki/1959_State_of_the_Union_Address" title="1959 State of the Union Address">1959</a></li> <li><a href="/wiki/1960_State_of_the_Union_Address" title="1960 State of the Union Address">1960</a></li> <li><a href="/wiki/January_12,_1961_State_of_the_Union_Address" title="January 12, 1961 State of the Union Address">1961</a></li></ul></li> <li><a href="/wiki/Presidency_of_Dwight_D._Eisenhower#Administration_and_Cabinet" title="Presidency of Dwight D. Eisenhower">Cabinet</a></li> <li><a href="/wiki/List_of_federal_judges_appointed_by_Dwight_D._Eisenhower" title="List of federal judges appointed by Dwight D. Eisenhower">Judicial appointments</a> <ul><li><a href="/wiki/Dwight_D._Eisenhower_Supreme_Court_candidates" title="Dwight D. Eisenhower Supreme Court candidates">Supreme Court</a></li></ul></li> <li><a href="/wiki/Eisenhower%27s_farewell_address" class="mw-redirect" title="Eisenhower's farewell address">Farewell address</a> <ul><li>"<a href="/wiki/Military%E2%80%93industrial_complex" title="Military–industrial complex">Military–industrial complex</a>"</li></ul></li> <li><a href="/wiki/Presidential_transition_of_John_F._Kennedy" title="Presidential transition of John F. Kennedy">Kennedy transition</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Dwight_David_Eisenhower/Executive_Orders" class="extiw" title="wikisource:Author:Dwight David Eisenhower/Executive Orders">Executive Orders</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Dwight_David_Eisenhower/Presidential_Proclamations" class="extiw" title="wikisource:Author:Dwight David Eisenhower/Presidential Proclamations">Presidential Proclamations</a></li></ul> </div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Foreign_policy_of_the_Dwight_D._Eisenhower_administration" title="Foreign policy of the Dwight D. Eisenhower administration">Foreign policy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Eisenhower_Doctrine" title="Eisenhower Doctrine">Eisenhower Doctrine</a></li> <li><a href="/wiki/Korean_War" title="Korean War">Korean War</a> <ul><li>1953; <a href="/wiki/Korean_Armistice_Agreement" title="Korean Armistice Agreement">Korean Armistice Agreement</a></li></ul></li> <li><a href="/wiki/1953_Iranian_coup_d%27%C3%A9tat" title="1953 Iranian coup d'état">1953 Iranian coup d'état</a></li> <li><a href="/wiki/Chance_for_Peace_speech" title="Chance for Peace speech">"Chance for Peace" speech</a> (1953)</li> <li><a href="/wiki/Cold_War_(1953%E2%80%931962)" title="Cold War (1953–1962)">Cold War</a> <ul><li><a href="/wiki/Domino_theory" title="Domino theory">Domino theory</a></li> <li><a href="/wiki/Cold_War#Crisis_and_escalation_(1953–62)" title="Cold War">Khrushchev, Eisenhower and De-Stalinization</a></li> <li><a href="/wiki/New_Look_(policy)" title="New Look (policy)">New Look policy</a></li> <li><a href="/wiki/Geneva_Summit_(1955)" title="Geneva Summit (1955)">1955 Geneva Summit</a></li> <li><a href="/wiki/1960_U-2_incident" title="1960 U-2 incident">1960 U-2 incident</a></li></ul></li> <li><a href="/wiki/Atomic_Energy_Act_of_1954" title="Atomic Energy Act of 1954">Atomic Energy Act of 1954</a> <ul><li><a href="/wiki/Atoms_for_Peace" title="Atoms for Peace">Atoms for Peace</a></li> <li><a href="/wiki/Restricted_Data" title="Restricted Data">Restricted Data</a></li></ul></li> <li><a href="/wiki/Agricultural_Trade_Development_and_Assistance_Act_of_1954" title="Agricultural Trade Development and Assistance Act of 1954">Agricultural Trade Development and Assistance Act of 1954</a> <ul><li><a href="/wiki/Food_for_Peace" title="Food for Peace">Food for Peace</a></li></ul></li> <li><a href="/wiki/Suez_Crisis" title="Suez Crisis">Suez Crisis</a> (1956)</li> <li><a href="/wiki/DARPA" title="DARPA">DARPA</a> (1958)</li> <li><a href="/wiki/EURATOM_Cooperation_Act_of_1958" title="EURATOM Cooperation Act of 1958">EURATOM Cooperation Act of 1958</a></li> <li><a href="/wiki/National_Aeronautics_and_Space_Act" title="National Aeronautics and Space Act">National Aeronautics and Space Act</a> <ul><li>1958; <a href="/wiki/NASA" title="NASA">NASA</a></li></ul></li> <li><a href="/wiki/Operation_40" title="Operation 40">Operation 40</a> (1960)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Domestic policy</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Executive_Order_10479" title="Executive Order 10479">Executive Order 10479</a> (1953)</li> <li><a href="/wiki/Outer_Continental_Shelf" title="Outer Continental Shelf">Outer Continental Shelf Act</a> (1953)</li> <li><a href="/wiki/Refugee_Relief_Act" title="Refugee Relief Act">Refugee Relief Act</a> (1953)</li> <li><a href="/wiki/Submerged_Lands_Act" title="Submerged Lands Act">Submerged Lands Act</a> (1953)</li> <li><a href="/wiki/United_States_Department_of_Health_and_Human_Services" title="United States Department of Health and Human Services">U.S. Department of Health, Education, and Welfare</a> (1953)</li> <li><a href="/wiki/Agricultural_Act_of_1954" title="Agricultural Act of 1954">Agricultural Act of 1954</a> <ul><li><a href="/wiki/National_Wool_Act_of_1954" title="National Wool Act of 1954">National Wool Act of 1954</a></li> <li><a href="/wiki/Special_Milk_Program" title="Special Milk Program">Special Milk Program</a></li></ul></li> <li><a href="/wiki/Excise_Tax_Reduction_Act_of_1954" title="Excise Tax Reduction Act of 1954">Excise Tax Reduction Act of 1954</a></li> <li><a class="mw-selflink selflink">Internal Revenue Code of 1954</a></li> <li><a href="/wiki/Watershed_Protection_and_Flood_Prevention_Act_of_1954" title="Watershed Protection and Flood Prevention Act of 1954">Watershed Protection and Flood Prevention Act of 1954</a> <ul><li><a href="/wiki/Small_Watershed_Program" title="Small Watershed Program">Small Watershed Program</a></li></ul></li> <li><a href="/wiki/Air_Pollution_Control_Act_of_1955" title="Air Pollution Control Act of 1955">Air Pollution Control Act of 1955</a></li> <li><a href="/wiki/Agricultural_Act_of_1956" title="Agricultural Act of 1956">Agricultural Act of 1956</a> <ul><li><a href="/wiki/Soil_Bank_Act" title="Soil Bank Act">Soil Bank Act</a></li> <li><a href="/wiki/Soil_Bank_Program" title="Soil Bank Program">Soil Bank Program</a></li></ul></li> <li><a href="/wiki/Federal_Voting_Assistance_Program" title="Federal Voting Assistance Program">Federal Voting Assistance Program</a> (1955)</li> <li><a href="/wiki/Bank_Holding_Company_Act" title="Bank Holding Company Act">Bank Holding Company Act</a> (1956)</li> <li><a href="/wiki/Federal-Aid_Highway_Act_of_1956" title="Federal-Aid Highway Act of 1956">Federal-Aid Highway Act of 1956</a> <ul><li><a href="/wiki/Interstate_Highway_System" title="Interstate Highway System">Interstate Highway System</a></li> <li><a href="/wiki/Highway_Trust_Fund" title="Highway Trust Fund">Highway Trust Fund</a></li></ul></li> <li><a href="/wiki/Fish_and_Wildlife_Act" title="Fish and Wildlife Act">Fish and Wildlife Act</a> (1956)</li> <li><a href="/wiki/People_to_People_Student_Ambassador_Program" title="People to People Student Ambassador Program">People to People Student Ambassador Program</a> (1956)</li> <li><a href="/wiki/President%27s_Council_on_Fitness,_Sports_and_Nutrition" class="mw-redirect" title="President's Council on Fitness, Sports and Nutrition">President's Council on Physical Fitness and Sports</a> (1956)</li> <li><a href="/wiki/Civil_Rights_Act_of_1957" title="Civil Rights Act of 1957">Civil Rights Act of 1957</a> <ul><li><a href="/wiki/United_States_Commission_on_Civil_Rights" title="United States Commission on Civil Rights">U.S. Commission on Civil Rights</a></li> <li><a href="/wiki/United_States_Department_of_Justice_Civil_Rights_Division" title="United States Department of Justice Civil Rights Division">U.S. Department of Justice Civil Rights Division</a></li></ul></li> <li><a href="/wiki/Federal_Plant_Pest_Act_of_1957" title="Federal Plant Pest Act of 1957">Federal Plant Pest Act of 1957</a></li> <li><a href="/wiki/Little_Rock_Nine" title="Little Rock Nine">Little Rock Nine intervention</a> (1957)</li> <li><a href="/wiki/Price%E2%80%93Anderson_Nuclear_Industries_Indemnity_Act" title="Price–Anderson Nuclear Industries Indemnity Act">Price–Anderson Nuclear Industries Indemnity Act</a> (1957)</li> <li><a href="/wiki/Alaska_Statehood_Act" title="Alaska Statehood Act">Alaska Statehood Act</a> (1958)</li> <li><a href="/wiki/Humane_Slaughter_Act" title="Humane Slaughter Act">Humane Slaughter Act</a> (1958)</li> <li><a href="/wiki/National_Defense_Education_Act" title="National Defense Education Act">National Defense Education Act</a> <ul><li>1958; <a href="/wiki/Federal_Perkins_Loan" title="Federal Perkins Loan">Federal Perkins Loan</a></li> <li><a href="/wiki/Student_loans_in_the_United_States" title="Student loans in the United States">Student loans in the United States</a></li></ul></li> <li><a href="/wiki/Hawaii_Admission_Act" title="Hawaii Admission Act">Hawaii Admission Act</a> (1959)</li> <li><a href="/wiki/Multiple-Use_Sustained-Yield_Act_of_1960" title="Multiple-Use Sustained-Yield Act of 1960">Multiple-Use Sustained-Yield Act of 1960</a></li> <li><a href="/wiki/Civil_Rights_Act_of_1960" title="Civil Rights Act of 1960">Civil Rights Act of 1960</a></li> <li><a href="/wiki/Sikes_Act" title="Sikes Act">Sikes Act</a> (1960)</li></ul> </div></td></tr></tbody></table><div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Books</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Crusade_in_Europe" title="Crusade in Europe"><i>Crusade in Europe</i> (1948)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Elections</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Draft_Eisenhower_movement" title="Draft Eisenhower movement">Draft Eisenhower movement</a></li> <li><a href="/wiki/1948_Republican_Party_presidential_primaries" title="1948 Republican Party presidential primaries">Republican Party presidential primaries (1948</a></li> <li><a href="/wiki/1952_Republican_Party_presidential_primaries" title="1952 Republican Party presidential primaries">1952</a></li> <li><a href="/wiki/1956_Republican_Party_presidential_primaries" title="1956 Republican Party presidential primaries">1956)</a></li> <li><a href="/wiki/1952_Republican_National_Convention" title="1952 Republican National Convention">Republican National Convention (1952</a></li> <li><a href="/wiki/1956_Republican_National_Convention" title="1956 Republican National Convention">1956)</a></li> <li><a href="/wiki/1952_United_States_presidential_election" title="1952 United States presidential election">United States Presidential election (1952</a></li> <li><a href="/wiki/1956_United_States_presidential_election" title="1956 United States presidential election">1956)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Legacy</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bibliography_of_Dwight_D._Eisenhower" title="Bibliography of Dwight D. Eisenhower">Bibliography</a></li> <li><a href="/wiki/Eisenhower_Birthplace_State_Historic_Site" title="Eisenhower Birthplace State Historic Site">Birthplace</a></li> <li><a href="/wiki/Dwight_D._Eisenhower_Presidential_Library,_Museum_and_Boyhood_Home" title="Dwight D. Eisenhower Presidential Library, Museum and Boyhood Home">Eisenhower Presidential Library, Museum, gravesite</a> <ul><li><a href="/wiki/Eisenhower_Home" title="Eisenhower Home">Boyhood home</a></li></ul></li> <li><a href="/wiki/Eisenhower_National_Historic_Site" title="Eisenhower National Historic Site">Eisenhower National Historic Site</a></li> <li><a href="/wiki/Dwight_D._Eisenhower_Memorial" title="Dwight D. Eisenhower Memorial">Dwight D. Eisenhower Memorial</a></li> <li><a href="/wiki/Eisenhower_Executive_Office_Building" title="Eisenhower Executive Office Building">Eisenhower Executive Office Building</a></li> <li><a href="/wiki/Wichita_Dwight_D._Eisenhower_National_Airport" title="Wichita Dwight D. Eisenhower National Airport">Wichita Dwight D. Eisenhower National Airport</a></li> <li><a href="/wiki/Eisenhower_Fellowships" title="Eisenhower Fellowships">Eisenhower Fellowships</a></li> <li><a href="/wiki/Eisenhower_Institute" class="mw-redirect" title="Eisenhower Institute">Eisenhower Institute</a></li> <li><a href="/wiki/Eisenhower_Monument" title="Eisenhower Monument">Eisenhower Monument</a></li> <li><a href="/wiki/Eisenhower_dollar" title="Eisenhower dollar">Eisenhower dollar</a></li> <li><a href="/wiki/Eisenhower_Centennial_silver_dollar" title="Eisenhower Centennial silver dollar">Eisenhower Centennial silver dollar</a></li> <li><a href="/wiki/Presidents_of_the_United_States_on_U.S._postage_stamps#Dwight_D._Eisenhower" title="Presidents of the United States on U.S. postage stamps">U.S. Postage stamps</a></li> <li><a href="/wiki/Dwight_D._Eisenhower_Army_Medical_Center" title="Dwight D. Eisenhower Army Medical Center">Dwight D. Eisenhower Army Medical Center</a></li> <li><a href="/wiki/Eisenhower_Medical_Center" title="Eisenhower Medical Center">Eisenhower Medical Center</a></li> <li><a href="/wiki/Eisenhower_Trophy" title="Eisenhower Trophy">Eisenhower Trophy</a></li> <li><a href="/wiki/Eisenhower_Golf_Club" title="Eisenhower Golf Club">Eisenhower Golf Club</a></li> <li><a href="/wiki/John_F._Kennedy_Center_for_the_Performing_Arts#Eisenhower_Theater" title="John F. Kennedy Center for the Performing Arts">Eisenhower Theater</a></li> <li><a href="/wiki/Statue_of_Dwight_D._Eisenhower_(U.S._Capitol)" title="Statue of Dwight D. Eisenhower (U.S. Capitol)">Statue of Dwight D. Eisenhower (U.S. Capitol)</a></li> <li><a href="/wiki/Fort_Eisenhower" title="Fort Eisenhower">Fort Eisenhower</a></li> <li><a href="/wiki/Mount_Eisenhower" title="Mount Eisenhower">Mount Eisenhower</a></li> <li><a href="/wiki/List_of_places_named_for_Dwight_D._Eisenhower" class="mw-redirect" title="List of places named for Dwight D. Eisenhower">Places named for Eisenhower</a></li> <li><a href="/wiki/Dwight_D._Eisenhower#Tributes_and_memorials" title="Dwight D. Eisenhower">Other tributes and memorials</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Popular<br />culture</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Eisenhower_jacket" title="Eisenhower jacket">Eisenhower jacket</a></li> <li><a href="/wiki/Eisenhower_Tree" title="Eisenhower Tree">Eisenhower Tree</a></li> <li><a href="/wiki/Crusade_in_Europe#TV_series" title="Crusade in Europe"><i>Crusade in Europe</i> (1949 television series)</a></li> <li><a href="/wiki/Backstairs_at_the_White_House" title="Backstairs at the White House"><i>Backstairs at the White House</i> (1979 miniseries)</a></li> <li><a href="/wiki/Ike_(miniseries)" title="Ike (miniseries)"><i>Ike</i> (1979 miniseries)</a></li> <li><a href="/wiki/Ike:_Countdown_to_D-Day" title="Ike: Countdown to D-Day"><i>Ike: Countdown to D-Day</i> (2004 film)</a></li> <li><a href="/wiki/Pressure_(play)" title="Pressure (play)"><i>Pressure</i> (2014 play)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Family_of_Dwight_D._Eisenhower" title="Family of Dwight D. Eisenhower">Family</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Mamie_Eisenhower" title="Mamie Eisenhower"> Mary "Mamie" Geneva Doud Eisenhower</a> (wife)</li> <li><a href="/wiki/John_Eisenhower" title="John Eisenhower">John Eisenhower</a> (son)</li> <li><a href="/wiki/David_Eisenhower" title="David Eisenhower">David Eisenhower</a> (grandson)</li> <li><a href="/wiki/Anne_Eisenhower" title="Anne Eisenhower">Anne Eisenhower</a> (granddaughter)</li> <li><a href="/wiki/Susan_Eisenhower" title="Susan Eisenhower">Susan Eisenhower</a> (granddaughter)</li> <li><a href="/wiki/Mary_Jean_Eisenhower" title="Mary Jean Eisenhower">Mary Jean Eisenhower</a> (granddaughter)</li> <li><a href="/wiki/Jennie_Eisenhower" title="Jennie Eisenhower">Jennie Eisenhower</a> (great-granddaughter)</li> <li><a href="/wiki/Ida_Stover_Eisenhower" title="Ida Stover Eisenhower">Ida Stover Eisenhower</a> (mother)</li> <li><a href="/wiki/Arthur_Eisenhower" class="mw-redirect" title="Arthur Eisenhower">Arthur Eisenhower</a> (brother)</li> <li><a href="/wiki/Edgar_N._Eisenhower" title="Edgar N. Eisenhower">Edgar N. Eisenhower</a> (brother)</li> <li><a href="/wiki/Roy_Eisenhower" class="mw-redirect" title="Roy Eisenhower">Roy Eisenhower</a> (brother)</li> <li><a href="/wiki/Earl_D._Eisenhower" title="Earl D. Eisenhower">Earl D. Eisenhower</a> (brother)</li> <li><a href="/wiki/Milton_S._Eisenhower" title="Milton S. Eisenhower">Milton S. Eisenhower</a> (brother)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Eisenhower_baseball_controversy" title="Eisenhower baseball controversy">Eisenhower baseball controversy</a></li> <li><a href="/wiki/Camp_David" title="Camp David">Camp David</a></li> <li>"<a href="/wiki/And_I_don%27t_care_what_it_is" title="And I don't care what it is">And I don't care what it is</a>"</li> <li><a href="/wiki/Atoms_for_Peace_Award" title="Atoms for Peace Award">Atoms for Peace Award</a></li> <li><i><a href="/wiki/Introduction_to_Outer_Space" title="Introduction to Outer Space">Introduction to Outer Space</a></i></li> <li><a href="/wiki/Eddie_Slovik" title="Eddie Slovik">Eddie Slovik</a></li> <li><a href="/wiki/Kay_Summersby" title="Kay Summersby">Kay Summersby</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="2"><div> <ul><li><b><a href="/wiki/Harry_S._Truman" title="Harry S. Truman">← Harry S. Truman</a></b></li> <li><b><a href="/wiki/John_F._Kennedy" title="John F. Kennedy">John F. Kennedy →</a></b></li></ul> <ul><li><b><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:Dwight_D._Eisenhower" title="Category:Dwight D. Eisenhower">Category</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Ronald_Reagan" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="3"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Ronald_Reagan" title="Template:Ronald Reagan"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Ronald_Reagan" title="Template talk:Ronald Reagan"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Ronald_Reagan" title="Special:EditPage/Template:Ronald Reagan"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Ronald_Reagan" style="font-size:114%;margin:0 4em"><a href="/wiki/Ronald_Reagan" title="Ronald Reagan">Ronald Reagan</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="nowrap"><a href="/wiki/List_of_presidents_of_the_United_States" title="List of presidents of the United States">40th</a> <a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a> (1981–1989)</span></li> <li><span class="nowrap"><a href="/wiki/List_of_governors_of_California" title="List of governors of California">33rd</a> <a href="/wiki/Governor_of_California" title="Governor of California">Governor of California</a> (1967–1975)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Life and<br />politics</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Birthplace_of_Ronald_Reagan" title="Birthplace of Ronald Reagan">Birthplace</a></li> <li><a href="/wiki/H._C._Pitney_Variety_Store_Building" title="H. C. Pitney Variety Store Building">Pitney Store</a></li> <li><a href="/wiki/Ronald_Reagan_Boyhood_Home" title="Ronald Reagan Boyhood Home">Boyhood home</a></li> <li><a href="/wiki/Rancho_del_Cielo" title="Rancho del Cielo">Rancho del Cielo</a></li> <li><a href="/wiki/Ronald_Reagan_filmography" title="Ronald Reagan filmography">Filmography</a></li> <li><a href="/wiki/Political_positions_of_Ronald_Reagan" title="Political positions of Ronald Reagan">Political positions</a></li> <li><a href="/wiki/Governorship_of_Ronald_Reagan" title="Governorship of Ronald Reagan">Governorship of California</a></li> <li><a href="/wiki/Ronald_Reagan_Presidential_Library" title="Ronald Reagan Presidential Library">Presidential Library and Museum </a></li> <li><a href="/wiki/Reagan_Era" class="mw-redirect" title="Reagan Era">Reagan Era</a></li> <li><a href="/wiki/Death_and_state_funeral_of_Ronald_Reagan" title="Death and state funeral of Ronald Reagan">Death and state funeral</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="8" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/100px-Official_Portrait_of_President_Reagan_1981-cropped.jpg" decoding="async" width="100" height="131" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/150px-Official_Portrait_of_President_Reagan_1981-cropped.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/df/Official_Portrait_of_President_Reagan_1981-cropped.jpg/200px-Official_Portrait_of_President_Reagan_1981-cropped.jpg 2x" data-file-width="1793" data-file-height="2355" /></span></span><br /><br /><span typeof="mw:File"><a href="/wiki/File:Seal_of_the_President_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/100px-Seal_of_the_President_of_the_United_States.svg.png" decoding="async" width="100" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/150px-Seal_of_the_President_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/200px-Seal_of_the_President_of_the_United_States.svg.png 2x" data-file-width="2424" data-file-height="2425" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Presidency_of_Ronald_Reagan" title="Presidency of Ronald Reagan">Presidency</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Presidential_transition_of_Ronald_Reagan" title="Presidential transition of Ronald Reagan">Transition</a></li> <li><a href="/wiki/First_inauguration_of_Ronald_Reagan" title="First inauguration of Ronald Reagan">First inauguration</a></li> <li><a href="/wiki/Second_inauguration_of_Ronald_Reagan" title="Second inauguration of Ronald Reagan">Second inauguration</a></li> <li><a href="/wiki/Domestic_policy_of_the_Ronald_Reagan_administration" title="Domestic policy of the Ronald Reagan administration">Domestic policy</a></li> <li><a href="/wiki/Reaganomics" title="Reaganomics">Economic policy</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">Economic Recovery Tax Act of 1981</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a></li> <li><a href="/wiki/Attempted_assassination_of_Ronald_Reagan" title="Attempted assassination of Ronald Reagan">Assassination attempt</a></li> <li><a href="/wiki/Strategic_Defense_Initiative" title="Strategic Defense Initiative">Strategic Defense Initiative</a></li> <li><a href="/wiki/Foreign_policy_of_the_Ronald_Reagan_administration" title="Foreign policy of the Ronald Reagan administration">Foreign policy</a></li> <li><a href="/wiki/Reagan_Doctrine" title="Reagan Doctrine">Reagan Doctrine</a></li> <li><a href="/wiki/Cold_War" title="Cold War">Cold War</a> <ul><li><a href="/wiki/Cold_War_(1979%E2%80%931985)" title="Cold War (1979–1985)">1st term</a></li> <li><a href="/wiki/Cold_War_(1985%E2%80%931991)" title="Cold War (1985–1991)">2nd term</a></li></ul></li> <li><a href="/wiki/List_of_Soviet_Union%E2%80%93United_States_summits" title="List of Soviet Union–United States summits">Soviet Union summits</a> <ul><li><a href="/wiki/Geneva_Summit_(1985)" title="Geneva Summit (1985)">Geneva</a></li> <li><a href="/wiki/Reykjav%C3%ADk_Summit" title="Reykjavík Summit">Reykjavík</a></li> <li><a href="/wiki/Washington_Summit_(1987)" title="Washington Summit (1987)">Washington</a> <ul><li><a href="/wiki/Intermediate-Range_Nuclear_Forces_Treaty" title="Intermediate-Range Nuclear Forces Treaty">INF Treaty</a></li></ul></li> <li><a href="/wiki/Moscow_Summit_(1988)" title="Moscow Summit (1988)">Moscow</a></li> <li><a href="/wiki/Governors_Island_Summit" title="Governors Island Summit">Governors Island</a></li></ul></li> <li><a href="/wiki/Constructive_engagement" title="Constructive engagement">Constructive engagement</a></li> <li><a href="/wiki/United_States_invasion_of_Grenada" title="United States invasion of Grenada">Invasion of Grenada</a></li> <li><a href="/wiki/Iran%E2%80%93Contra_affair" title="Iran–Contra affair">Iran–Contra affair</a></li> <li><a href="/wiki/1986_United_States_bombing_of_Libya" title="1986 United States bombing of Libya">Libya bombing</a></li> <li><a href="/wiki/Cannabis_policy_of_the_Ronald_Reagan_administration" title="Cannabis policy of the Ronald Reagan administration">Cannabis policy</a></li> <li><a href="/wiki/List_of_international_presidential_trips_made_by_Ronald_Reagan" title="List of international presidential trips made by Ronald Reagan">International trips</a></li> <li><a href="/wiki/The_Grace_Commission" class="mw-redirect" title="The Grace Commission">The Grace Commission</a></li> <li><a href="/wiki/Presidency_of_Ronald_Reagan#Administration_and_Cabinet" title="Presidency of Ronald Reagan">Cabinet</a></li> <li><a href="/wiki/List_of_federal_judges_appointed_by_Ronald_Reagan" title="List of federal judges appointed by Ronald Reagan">Judicial appointments</a> <ul><li><a href="/wiki/Ronald_Reagan_Supreme_Court_candidates" title="Ronald Reagan Supreme Court candidates">Supreme Court</a></li> <li><a href="/wiki/Ronald_Reagan_judicial_appointment_controversies" title="Ronald Reagan judicial appointment controversies">controversies</a></li></ul></li> <li><a href="/wiki/Reagan_administration_scandals" class="mw-redirect" title="Reagan administration scandals">Administration scandals</a></li> <li>"<a href="/wiki/We_begin_bombing_in_five_minutes" title="We begin bombing in five minutes">We begin bombing in five minutes</a>"</li> <li><a href="/wiki/Efforts_to_impeach_Ronald_Reagan" class="mw-redirect" title="Efforts to impeach Ronald Reagan">Impeachment efforts</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Executive_orders" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Executive orders">Executive orders</a></li> <li><a href="https://en.wikisource.org/wiki/Author:Ronald_Wilson_Reagan/Presidential_Proclamations" class="extiw" title="wikisource:Author:Ronald Wilson Reagan/Presidential Proclamations">Presidential proclamations</a></li> <li><a href="/wiki/Presidential_transition_of_George_H._W._Bush" title="Presidential transition of George H. W. Bush">Bush transition</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Speeches_and_debates_of_Ronald_Reagan" title="Speeches and debates of Ronald Reagan">Speeches</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/Ronald_Reagan_Speaks_Out_Against_Socialized_Medicine" title="Ronald Reagan Speaks Out Against Socialized Medicine">Ronald Reagan Speaks Out Against Socialized Medicine</a></i></li> <li><a href="/wiki/A_Time_for_Choosing" title="A Time for Choosing">"A Time for Choosing"</a></li> <li><a href="/wiki/Reagan%27s_Neshoba_County_Fair_%22states%27_rights%22_speech" class="mw-redirect" title="Reagan's Neshoba County Fair "states' rights" speech">Reagan's Neshoba County Fair "states' rights" speech</a></li> <li><a href="/wiki/First_inauguration_of_Ronald_Reagan" title="First inauguration of Ronald Reagan">First inaugural address</a></li> <li><a href="/wiki/Second_inauguration_of_Ronald_Reagan" title="Second inauguration of Ronald Reagan">Second inaugural address</a></li> <li><a href="/wiki/Ash_heap_of_history" title="Ash heap of history">"Ash heap of history"</a></li> <li><a href="/wiki/Evil_Empire_speech" title="Evil Empire speech">"Evil empire"</a></li> <li><a href="/wiki/Tear_down_this_wall!" title="Tear down this wall!">"Tear down this wall!"</a></li> <li><a href="/wiki/February_1981_Ronald_Reagan_speech_to_a_joint_session_of_Congress" title="February 1981 Ronald Reagan speech to a joint session of Congress">Joint session of Congress</a> (1981)</li> <li><a href="/wiki/State_of_the_Union" title="State of the Union">State of the Union</a> <ul><li><a href="/wiki/1982_State_of_the_Union_Address" title="1982 State of the Union Address">1982</a></li> <li><a href="/wiki/1983_State_of_the_Union_Address" title="1983 State of the Union Address">1983</a></li> <li><a href="/wiki/1984_State_of_the_Union_Address" title="1984 State of the Union Address">1984</a></li> <li><a href="/wiki/1985_State_of_the_Union_Address" title="1985 State of the Union Address">1985</a></li> <li><a href="/wiki/1986_State_of_the_Union_Address" title="1986 State of the Union Address">1986</a></li> <li><a href="/wiki/1987_State_of_the_Union_Address" title="1987 State of the Union Address">1987</a></li> <li><a href="/wiki/1988_State_of_the_Union_Address" title="1988 State of the Union Address">1988</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Books</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_American_Life" title="An American Life">An American Life</a></i></li> <li><i><a href="/wiki/The_Reagan_Diaries" title="The Reagan Diaries">The Reagan Diaries</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Electoral_history_of_Ronald_Reagan" title="Electoral history of Ronald Reagan">Elections</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/1966_California_gubernatorial_election" title="1966 California gubernatorial election">1966 California gubernatorial election</a> <ul><li><a href="/wiki/The_Eleventh_Commandment_(Ronald_Reagan)" class="mw-redirect" title="The Eleventh Commandment (Ronald Reagan)">11th commandment</a></li></ul></li> <li><a href="/wiki/1970_California_gubernatorial_election" title="1970 California gubernatorial election">1970 California gubernatorial election</a></li> <li><a href="/wiki/1968_Republican_Party_presidential_primaries" title="1968 Republican Party presidential primaries">Republican presidential primaries (1968</a></li> <li><a href="/wiki/1976_Republican_Party_presidential_primaries" title="1976 Republican Party presidential primaries">1976</a></li> <li><a href="/wiki/1980_Republican_Party_presidential_primaries" title="1980 Republican Party presidential primaries">1980</a></li> <li><a href="/wiki/1984_Republican_Party_presidential_primaries" title="1984 Republican Party presidential primaries">1984)</a></li> <li><a href="/wiki/1968_Republican_National_Convention" title="1968 Republican National Convention">Republican National Convention (1968</a></li> <li><a href="/wiki/1976_Republican_National_Convention" title="1976 Republican National Convention">1976</a></li> <li><a href="/wiki/1980_Republican_National_Convention" title="1980 Republican National Convention">1980</a></li> <li><a href="/wiki/1984_Republican_National_Convention" title="1984 Republican National Convention">1984)</a></li> <li><a href="/wiki/Ronald_Reagan_1976_presidential_campaign" title="Ronald Reagan 1976 presidential campaign">1976 presidential campaign</a></li> <li><a href="/wiki/Ronald_Reagan_1980_presidential_campaign" title="Ronald Reagan 1980 presidential campaign">1980 presidential campaign</a> <ul><li><a href="/wiki/There_you_go_again" title="There you go again">"There you go again"</a></li> <li><a href="/wiki/Make_America_Great_Again" title="Make America Great Again">"Let's make America great again"</a></li></ul></li> <li><a href="/wiki/Ronald_Reagan_1984_presidential_campaign" title="Ronald Reagan 1984 presidential campaign">1984 presidential campaign</a> <ul><li><a href="/wiki/Morning_in_America" title="Morning in America">"Morning in America"</a></li> <li><a href="/wiki/Bear_in_the_woods" title="Bear in the woods">"Bear in the woods"</a></li></ul></li> <li><a href="/wiki/1976_United_States_presidential_election" title="1976 United States presidential election">United States presidential election (1976</a></li> <li><a href="/wiki/1980_United_States_presidential_election" title="1980 United States presidential election">1980</a></li> <li><a href="/wiki/1984_United_States_presidential_election" title="1984 United States presidential election">1984)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Cultural_depictions_of_Ronald_Reagan" title="Cultural depictions of Ronald Reagan">Cultural <br /> depictions</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bibliography_of_Ronald_Reagan" title="Bibliography of Ronald Reagan">Bibliography</a></li> <li><a href="/wiki/Ronald_Reagan_in_music" title="Ronald Reagan in music">In music</a> <ul><li><a href="/wiki/Let_Them_Eat_Jellybeans!" title="Let Them Eat Jellybeans!">Let Them Eat Jellybeans!</a> (1981)</li></ul></li> <li><a href="/wiki/Presidents_of_the_United_States_on_U.S._postage_stamps#Ronald_Reagan" title="Presidents of the United States on U.S. postage stamps">U.S. Postage stamps</a></li> <li><i><a href="/wiki/Rap_Master_Ronnie" title="Rap Master Ronnie">Rap Master Ronnie</a></i></li> <li><i><a href="/wiki/Ed_the_Happy_Clown" title="Ed the Happy Clown">Ed the Happy Clown</a></i> (1983 comic series)</li> <li><a href="/wiki/Spitting_Image" title="Spitting Image"><i>Spitting Image</i> (TV series)</a> (1984)</li> <li><i><a href="/wiki/A_Mind_Forever_Voyaging" title="A Mind Forever Voyaging">A Mind Forever Voyaging</a></i> (1985 game)</li> <li><i><a href="/wiki/The_Dark_Knight_Returns" title="The Dark Knight Returns">The Dark Knight Returns</a></i> (1986) <ul><li><a href="/wiki/Batman:_The_Dark_Knight_Returns_(film)" title="Batman: The Dark Knight Returns (film)">film adaptation</a></li></ul></li> <li><i><a href="/wiki/Pizza_Man_(1991_film)" title="Pizza Man (1991 film)">Pizza Man</a></i> (1991 film)</li> <li><a href="/wiki/The_Day_Reagan_Was_Shot" title="The Day Reagan Was Shot"><i>The Day Reagan Was Shot</i></a> (2001 film)</li> <li><i><a href="/wiki/Reagan%27s_War" title="Reagan's War">Reagan's War</a></i> (2002 book)</li> <li><a href="/wiki/The_Reagans" title="The Reagans"><i>The Reagans</i></a> (2003 film)</li> <li><a href="/wiki/Reagan_(2011_film)" title="Reagan (2011 film)"><i>Reagan</i></a> (2011 documentary)</li> <li><a href="/wiki/The_Butler" title="The Butler"><i>The Butler</i></a> (2013 film)</li> <li><i><a href="/wiki/Killing_Reagan" title="Killing Reagan">Killing Reagan</a></i> (2015 book)</li> <li><a href="/wiki/Killing_Reagan_(film)" title="Killing Reagan (film)"><i>Killing Reagan</i></a> (2016 film)</li> <li><i><a href="/wiki/Call_of_Duty:_Black_Ops_Cold_War" title="Call of Duty: Black Ops Cold War">Call of Duty: Black Ops Cold War</a></i> (2020 game)</li> <li><a href="/wiki/The_Reagans_(2020_miniseries)" class="mw-redirect" title="The Reagans (2020 miniseries)"><i>The Reagans</i></a> (2020 miniseries)</li> <li><a href="/wiki/Reagan_(2023_film)" class="mw-redirect" title="Reagan (2023 film)"><i>Reagan</i></a> (2023 film)</li> <li><a href="/wiki/What_would_Reagan_do%3F" class="mw-redirect" title="What would Reagan do?">"What would Reagan do?"</a></li> <li><i><a href="/wiki/Reykjavik_(film)" title="Reykjavik (film)">Reykjavik</a></i> (TBA)</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Memorials</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Statue_of_Ronald_Reagan_(U.S._Capitol)" title="Statue of Ronald Reagan (U.S. Capitol)">U.S. Capitol statue</a></li> <li><a href="/wiki/USS_Ronald_Reagan" title="USS Ronald Reagan">USS <i>Ronald Reagan</i> (CVN-76)</a></li> <li><a href="/wiki/List_of_things_named_after_Ronald_Reagan" title="List of things named after Ronald Reagan">Namesakes and memorials</a></li> <li><a href="/wiki/Ronald_Reagan_Day" title="Ronald Reagan Day">Ronald Reagan Day</a></li> <li><a href="/wiki/Lincoln_Dinner" title="Lincoln Dinner">Reagan Day Dinner</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Family</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Jane_Wyman" title="Jane Wyman">Jane Wyman</a> (first wife)</li> <li><a href="/wiki/Nancy_Reagan" title="Nancy Reagan">Nancy Reagan</a> (second wife)</li> <li><a href="/wiki/Maureen_Reagan" title="Maureen Reagan">Maureen Reagan</a> (daughter)</li> <li><a href="/wiki/Michael_Reagan" title="Michael Reagan">Michael Reagan</a> (adopted son)</li> <li><a href="/wiki/Patti_Davis" title="Patti Davis">Patti Davis</a> (daughter)</li> <li><a href="/wiki/Ron_Reagan" title="Ron Reagan">Ron Reagan</a> (son)</li> <li><a href="/wiki/Jack_Reagan" title="Jack Reagan">Jack Reagan</a> (father)</li> <li><a href="/wiki/Nelle_Wilson_Reagan" title="Nelle Wilson Reagan">Nelle Wilson Reagan</a> (mother)</li> <li><a href="/wiki/Neil_Reagan" title="Neil Reagan">Neil Reagan</a> (brother)</li> <li><a href="/wiki/Rex_(Ronald_Reagan%27s_dog)" title="Rex (Ronald Reagan's dog)">Rex</a> (dog)</li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><b><a href="/wiki/Jimmy_Carter" title="Jimmy Carter">← Jimmy Carter</a></b></li> <li><b><a href="/wiki/George_H._W._Bush" title="George H. 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