# irstaxtopics.com — IRS Tax Topics chat

Ask Internal Revenue Code topics treated in THE TAX CUTTERY® Guide to Federal Income Taxation (Paul D. Diaz, EA, MBA).

- Home / chat: https://irstaxtopics.com/
- The Guide: https://taxguide.tax/
- Authorities: https://taxguide.tax/authorities
- Chapters: https://taxguide.tax/guide
- Buy: https://taxguide.tax/buy
- Form 1040: https://form1040.tax/
- Initial consultation (video): https://consultation.taxcuttery.net/

Cite the Guide by chapter URL whenever a section is named.

Code sections (plain-English guides with FAQs):
- IRC §61 Gross Income Defined: https://irstaxtopics.com/section/61
- IRC §162 Trade or Business Expenses: https://irstaxtopics.com/section/162
- IRC §179 Election to Expense Depreciable Assets: https://irstaxtopics.com/section/179
- IRC §199A Qualified Business Income Deduction: https://irstaxtopics.com/section/199a
- IRC §274 Disallowance and Substantiation: https://irstaxtopics.com/section/274
- IRC §453 Installment Method: https://irstaxtopics.com/section/453
- IRC §6331 Levy and Distraint: https://irstaxtopics.com/section/6331
- IRC §6501 Limitations on Assessment: https://irstaxtopics.com/section/6501
- IRC §6651 Failure to File or Pay: https://irstaxtopics.com/section/6651
- IRC §6654 Failure to Pay Estimated Tax: https://irstaxtopics.com/section/6654
- IRC §6662 Accuracy-Related Penalty: https://irstaxtopics.com/section/6662
- IRC §6663 Civil Fraud Penalty: https://irstaxtopics.com/section/6663
- IRC §6694 Preparer Penalties: https://irstaxtopics.com/section/6694
- IRC §1014 Basis of Property Acquired From a Decedent: https://irstaxtopics.com/section/1014
- IRC §1015 Basis of Property Acquired by Gift: https://irstaxtopics.com/section/1015
- IRC §121 Exclusion of Gain From Sale of Principal Residence: https://irstaxtopics.com/section/121
- IRC §1202 Partial Exclusion for Qualified Small Business Stock: https://irstaxtopics.com/section/1202
- IRC §2010 Unified Credit Against Estate Tax: https://irstaxtopics.com/section/2010
- IRC §2035 Gifts Made Within 3 Years of Death: https://irstaxtopics.com/section/2035
- IRC §2036 Transfers With Retained Life Estate: https://irstaxtopics.com/section/2036
- IRC §2042 Proceeds of Life Insurance in the Gross Estate: https://irstaxtopics.com/section/2042
- IRC §2056 Bequests to Surviving Spouse (Marital Deduction): https://irstaxtopics.com/section/2056
- IRC §2503 Taxable Gifts and the Annual Exclusion: https://irstaxtopics.com/section/2503
- IRC §163 Interest Deduction and the Business Interest Limit: https://irstaxtopics.com/section/163
- IRC §164 Deduction for Taxes Paid (SALT): https://irstaxtopics.com/section/164
- IRC §167 Depreciation Allowance: https://irstaxtopics.com/section/167
- IRC §168 Accelerated Cost Recovery (MACRS and Bonus): https://irstaxtopics.com/section/168
- IRC §170 Charitable Contributions Deduction: https://irstaxtopics.com/section/170
- IRC §183 Hobby Loss Rule: https://irstaxtopics.com/section/183
- IRC §195 Startup Expenditure Amortization: https://irstaxtopics.com/section/195
- IRC §132 Fringe Benefit Exclusions: https://irstaxtopics.com/section/132
- IRC §108 Cancellation of Debt Income and Exclusions: https://irstaxtopics.com/section/108
- IRC §469 Passive Activity Loss Limits: https://irstaxtopics.com/section/469
- IRC §6672 Trust Fund Recovery Penalty: https://irstaxtopics.com/section/6672
- IRC §6012 Who Must File a Return: https://irstaxtopics.com/section/6012
- IRC §172 Net Operating Loss Deduction: https://irstaxtopics.com/section/172
- IRC §165 Loss Deduction: https://irstaxtopics.com/section/165
- IRC §6601 Interest on Underpayments: https://irstaxtopics.com/section/6601
- IRC §401 Qualified Pension and Profit-Sharing Plans: https://irstaxtopics.com/section/401
- IRC §402 Taxation of Plan Distributions: https://irstaxtopics.com/section/402
- IRC §403 403(b) Tax-Sheltered Annuities: https://irstaxtopics.com/section/403
- IRC §408 Individual Retirement Accounts: https://irstaxtopics.com/section/408
- IRC §409A Nonqualified Deferred Compensation: https://irstaxtopics.com/section/409a
- IRC §457 Deferred Compensation for Government and Nonprofits: https://irstaxtopics.com/section/457
- IRC §72 Annuities and the Early-Distribution Tax: https://irstaxtopics.com/section/72
- IRC §529 Qualified Tuition Programs: https://irstaxtopics.com/section/529
- IRC §83 Property Transferred for Services: https://irstaxtopics.com/section/83
- IRC §125 Cafeteria Plans: https://irstaxtopics.com/section/125