U.S. tax topics and code sections
A plain-English guide to 150 popular code sections and concepts, with the forms and questions tax professionals search for most.
Individual Income Tax and Form 1040
The Internal Revenue Code sections behind most Form 1040 questions, from taxable income to retirement savings.
Section 61, Section 62, Section 63
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Business Deductions and Depreciation
Popular code sections on business expenses, cost recovery, research costs, and loss limits.
Section 162, Section 163(j), Section 168(k)
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Corporate Tax and Form 1120
Key provisions for C corporations, from the corporate tax to reorganizations and loss limitations.
Section 11, Section 59(k), Section 243
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S Corporations and Form 1120-S
Eligibility, elections, shareholder basis, and distributions for S corporations.
Section 1361, Section 1362, Section 1366
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Partnerships and Form 1065
Subchapter K sections that drive allocations, capital accounts, basis, and K-1 preparation.
Section 701, Section 702, Section 704(b)
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Capital Gains and Property Transactions
How gains and losses are recognized, characterized, and deferred.
Section 453, Section 1001, Section 1031
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Compensation and Employee Benefits
Provisions covering equity compensation, deferred compensation, and fringe benefits.
Section 83, Section 125, Section 132
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International Tax and Global Mobility
Residency, expatriate relief, foreign reporting, and withholding for cross-border individuals and businesses.
Section 7701(b), Section 871, Section 877A
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Nonprofit Tax and Form 990
Exemption, public support, unrelated business income, and excise taxes for exempt organizations.
Section 501(c)(3), Section 501(c)(4), Section 509
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State and Local Tax (SALT)
Nexus, apportionment, and pass-through entity tax concepts for multistate income tax.
Section 164, P.L. 86-272, Apportionment
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Sales and Use Tax
The concepts that shape indirect tax compliance for multistate sellers.
South Dakota v. Wayfair, Economic nexus, Marketplace facilitator
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Property Tax
Common real and personal property tax concepts for businesses and homeowners.
Assessment, Millage rate, Rendition
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Estates, Trusts, and Gifts
Common provisions for fiduciary returns and transfer taxes.
Section 641, Section 643, Section 1014
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IRS Compliance, Penalties, and Ethics
Deadlines, penalties, preparer standards, and collection rules every tax professional should know.
Circular 230, Section 6015, Section 6213
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