26 U.S.C. 7701: Definitions

2022

• Pub. L. 117–169, §13102(n)(1)(A), added subcl. (IV). Law text · (e)
• Pub. L. 117–169, §13102(n)(1)(B), added subpar. (F). Law text · (e)
• Pub. L. 117–169, §13102(n)(2), substituted "water treatment works facility, or storage facility" for "or water treatment works facility" in introductory provisions. Law text · (e)
• Pub. L. 117–286 substituted "section 13143(b) of title 5, United States Code," for "section 501(b) of the Ethics in Government Act of 1978,". Law text · (k)

2018

• Pub. L. 115–141, §401(b)(54), struck out "either (i) is an insured institution within the meaning of section 401(a) of the National Housing Act (12 U.S.C., sec. 1724(a)), or (ii)" after "which". (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(b)(55), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "either— (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(331), substituted "shall not be a" for "shall not be an" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (a)
• Pub. L. 115–141, §401(a)(332), substituted "Reconciliation" for "Reconcilation". (Consolidated Appropriations Act, 2018) Law text · (e)

2017

• Pub. L. 115–97, §11051(b)(4), substituted "section 2516" for "sections 682 and 2516" and substituted "such section" for "such sections" wherever appearing. Law text · (a)
• Pub. L. 115–97, §13304(a)(2)(F), amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: "a professional athlete who is temporarily in the United States to compete in a charitable sports event described in section 274(l)(1)(B)." Law text · (b)

2014

• Pub. L. 113–295 substituted "chapter 21." for "chapter 21, or in the case of services performed before January 1, 1951, who would be considered an employee if his services were performed during 1951." Law text · (a)

2010

• Pub. L. 111–312 amended subsec. (a) to read as if amendment by Pub. L. 107–16, §542(e)(3), had never been enacted. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (a)
• Pub. L. 111–152 added subsec. (o) and redesignated former subsec. (o) as (p). (Health Care and Education Reconciliation Act of 2010) Law text · (o), (p)

2008

• Pub. L. 110–245, §301(c)(1), added par. (50). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (a)
• Pub. L. 110–245, §301(c)(2)(B), inserted concluding provisions. (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (b)
• Pub. L. 110–245, §301(c)(2)(C), redesignated subsecs. (o) and (p) as (n) and (o), respectively, and struck out former subsec. (n) which related to special rules for determining when an individual is no longer a United States citizen or long-term resident. (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (n), (o), (p)

2007

• Pub. L. 110–28, §8246(a)(1)(A), which directed the striking out of "income" in heading, was executed by substituting "Tax" for "Income tax" to reflect the probable intent of Congress. (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)
• Pub. L. 110–28, §8246(a)(1)(A), struck out "income" before "tax return preparer" in subpar. (A) and in introductory provisions of subpar. (B). (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)
• Pub. L. 110–28, §8246(a)(1)(B), substituted "this title" for "subtitle A" in two places. (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (a)

2006

• Pub. L. 109–280, §1207(f), added par. (49). See Codification note above. (Pension Protection Act of 2006) Law text · (a)
• Pub. L. 109–280, §1222, added subsec. (o) and redesignated former subsec. (o) as (p). See Codification note above. (Pension Protection Act of 2006) Law text · (o), (p)

2005

• Pub. L. 109–135 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "An individual who would (but for this subsection) cease to be treated as a citizen or resident of the United States shall continue to be treated as a citizen or resid… (Gulf Opportunity Zone Act of 2005) Law text · (n)

2004

• Pub. L. 108–311 substituted "682" for "152(b)(4), 682,". (Working Families Tax Relief Act of 2004) Law text · (a)
• Pub. L. 108–357, §835(b)(10), struck out "and any regular interest in a FASIT," after "residual interest in a REMIC," and struck out "or FASIT" after "entire interest in the REMIC" and after "such REMIC" in two places. (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §852(a), added par. (48). (American Jobs Creation Act of 2004) Law text · (a)
• Pub. L. 108–357, §835(b)(11), struck out "or a FASIT" after "other than a REMIC" in introductory provisions. (American Jobs Creation Act of 2004) Law text · (i)
• Pub. L. 108–357, §804(b), added subsec. (n) and redesignated former subsec. (n) as (o). (American Jobs Creation Act of 2004) Law text · (n), (o)

2001

• Pub. L. 107–16, §542(e)(3), added par. (47) which defined the term "executor". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)

2000

• Pub. L. 106–554 added subsec. (m) and redesignated former subsec. (m) as (n). (Consolidated Appropriations Act, 2001) Law text · (m), (n)

1997

• Pub. L. 105–34, §1151(a), inserted before period at end "unless, in the case of a partnership, the Secretary provides otherwise by regulations". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1601(i)(3)(A), substituted "persons" for "fiduciaries". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1174(b)(2), substituted ", (C), or (D)" for "or (C)". (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1174(b)(1), added subpar. (D). (Taxpayer Relief Act of 1997) Law text · (b)

1996

• Pub. L. 104–188, §1621(b)(8), amended cl. (xi) generally. Prior to amendment, cl. (xi) read as follows: "any regular or residual interest in a REMIC, but only in the proportion which the assets of such REMIC consist of property described in any of the preceding clauses of th… (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1402(b)(3), struck out ", for the purpose of applying the provisions of section 101(b) with respect to employees' death benefits" after "health plans". (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1907(a)(1), struck out "and" at end of subpar. (C), added subpars. (D) and (E), and struck out former subpar. (D) which read as follows: "any estate or trust (other than a foreign estate or foreign trust, within the meaning of section 7701(a)(31))." (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1907(a)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The terms 'foreign estate' and 'foreign trust' mean an estate or trust, as the case may be, the income of which, from sources without the United Sta… (Small Business Job Protection Act of 1996) Law text · (a)
• Pub. L. 104–188, §1621(b)(9), inserted "or a FASIT" after "a REMIC" in introductory provisions. (Small Business Job Protection Act of 1996) Law text · (i)

1995

• Pub. L. 104–88, §304(e)(1), substituted "Federal Energy Regulatory Commission" for "Federal Power Commission". (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(e)(2), substituted "Surface Transportation Board" for "Interstate Commerce Commission". (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(e)(3), substituted "Federal Energy Regulatory Commission" for "Interstate Commerce Commission". (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(e)(4), substituted "a water carrier subject to jurisdiction under subchapter II of chapter 135 of title 49" for "common carrier by water, subject to the jurisdiction of the Interstate Commerce Commission under subchapter III of chapter 105 of title 49, or su… (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(e)(5), substituted "rail carrier subject to part A of subtitle IV" for "railroad corporation subject to subchapter I of chapter 105". (ICC Termination Act of 1995) Law text · (a)
• Pub. L. 104–88, §304(e)(6), substituted "part A of subtitle IV" for "subchapter I of chapter 105". (ICC Termination Act of 1995) Law text · (a)

1994

• Pub. L. 103–296 substituted "(J) or (Q)" for "(J)". · (b), (D)

1993

• Pub. L. 103–66 added subsec. (l) and redesignated former subsec. (l) as (m). · (l), (m)

1992

• Pub. L. 102–318 substituted "402(e)(3)" for "402(a)(8)". · (j)

1991

• Pub. L. 102–90 amended last sentence generally. Prior to amendment, last sentence read as follows: "For purposes of this subsection, a Representative in, or a Delegate or Resident Commissioner to, the Congress shall be treated as an officer or employee of the Federal Government and a S… · (k)

1990

• Pub. L. 101–508, §11812(b)(13), inserted before period at end "(as in effect on the day before the date of the enactment of the Revenue Reconcilation [sic] Act of 1990)". · (e)
• Pub. L. 101–508, §11704(a)(34), substituted "(C) subject to section 401(k)(4)(B) and any dollar limitation on the application of section 402(a)(8)," for "(C) subject to, section 401(k)(4)(B), and any dollar limitation on the application of section 402(a)(8),". · (j)

1989

• Pub. L. 101–194 added subsec. (k) and redesignated former subsec. (k) as (l). · (k), (l)

1988

• Pub. L. 100–647, §1006(t)(25)(A), inserted at end "For purposes of determining whether any interest in a REMIC qualifies under clause (xi), any regular interest in another REMIC held by such REMIC shall be treated as a loan described in a preceding clause under principles similar t… · (a)
• Pub. L. 100–647, §1006(t)(12), substituted "are assets described" for "are loans described". · (a)
• Pub. L. 100–647, §1011B(e), substituted "and 106" for "106, and 125" and inserted "and for purposes of applying section 125 with respect to cafeteria plans," before "the term". · (a)
• Pub. L. 100–647, §1(c), substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". · (a)
• Pub. L. 100–647, §1018(g)(3), substituted "section 274(l)(1)(B)" for "section 274(k)(2)". · (b)
• Pub. L. 100–647, §1001(d)(2)(D), substituted "subparagraph (F) or (M)" for "subparagraph (F)". · (b)
• Pub. L. 100–647, §1002(a)(2), made technical correction to language of Pub. L. 99–514, §201(d)(14)(B), see 1986 Amendment note below. · (e)
• Pub. L. 100–647, §1011A(m)(1), inserted ", section 401(k)(4)(B)," after "the provisions of paragraph (2)" in subpar. (C), as it read before amendment by Pub. L. 100–202. See Effective Date of 1988 Amendment note below. · (j)

1987

• Pub. L. 100–202, §101(m) [title VI, §624(a)(1)], which directed that "the provisions of paragraph (2) and" after "subject to" be struck out, was executed by striking out "the provisions of paragraph (2)" after "subject to" in view of the amendment by section 1011A(m)(1) of Pub. L… · (j)
• Pub. L. 100–202, §101(m) [title VI, §624(a)(2)], added par. (2) and struck out former par. (2) which read as follows: "Paragraph (1)(C) shall not apply to the Thrift Savings Fund unless the Fund meets the antidiscrimination requirements (other than any requirement relating to covera… · (j)

1986

• Pub. L. 99–514, §1842(d), inserted reference to section 2516. · (a)
• Pub. L. 99–514, §671(b)(3), added cl. (xi). · (a)
• Pub. L. 99–514, §1166(a), inserted reference to section 125. · (a)
• Pub. L. 99–514, §1137, inserted last sentence. · (a)
• Pub. L. 99–514, §1810(l)(2), substituted "the requirements of clause (i), (ii), or (iii)" for "the requirements of clause (i) or (ii)" in introductory provisions and added cl. (iii). · (b)
• Pub. L. 99–514, §1810(l)(3), added cl. (iv). · (b)
• Pub. L. 99–514, §1810(l)(4), added par. (4). Former par. (4) redesignated (5). · (b)
• Pub. L. 99–514, §1810(l)(4), redesignated par. (4) as (5). Former par. (5) redesignated (6). · (b)
• Pub. L. 99–514, §1810(l)(5)(A), which directed that cl. (iv) be added to subpar. (4)(A), was executed by adding cl. (iv) to subpar. (5)(A) to reflect the probable intent of Congress and the intervening redesignation of par. (4) as (5) by section 1810(l)(4) of Pub. L. 99–514. · (b)
• Pub. L. 99–514, §1810(l)(1), inserted last sentence. · (b)
• Pub. L. 99–514, §1899A(63), substituted "preceding" for "preceeding". · (b)
• Pub. L. 99–514, §1810(l)(4), redesignated pars. (5) to (10) as pars. (6) to (11), respectively. · (b)
• Pub. L. 99–514, §201(d)(14)(A), substituted "section 168(h)" for "section 168(j)". · (e)
• Pub. L. 99–514, §1802(a)(9)(C), inserted at end "For purposes of this paragraph, the term 'related entity' has the same meaning as when used in section 168(j)." · (e)
• Pub. L. 99–514, §201(d)(14)(B), as amended by Pub. L. 100–647, §1002(a)(2), substituted "property described in clause (i), (ii), (iii), or (iv) of section 1250(a)(1)(B) (relating to low-income housing)" for "low-income housing (within the meaning of section 168(c)(2)(F))". · (e)
• Pub. L. 99–514, §1899A(64), substituted "section 168(c)(2)(F))" for "section 168(C)(2)(F))". · (e)
• Pub. L. 99–514, §201(c), added subsec. (h). Former subsec. (h), relating to cross references, was successively redesignated as (i), (j), and (k). · (h)
• Pub. L. 99–514, §673, added subsec. (i). Former subsec. (i), relating to cross references, as previously redesignated, was successively redesignated as (j) and (k). · (i)
• Pub. L. 99–514, §1147(a), added subsec. (j). Former subsec. (j), relating to cross references, as previously redesignated, was redesignated as (k). · (j)
• Pub. L. 99–514, §§201(c), 673, 1147(a), successively redesignated subsec. (h), relating to cross references, as subsecs. (i), (j), and (k). · (k)

1984

• Pub. L. 98–369, §474(r)(29)(K), struck out "1451," after "1443". · (a)
• Pub. L. 98–369, §422(d)(3), struck out reference to sections 71 and 215. · (a)
• Pub. L. 98–443 substituted "Secretary of Transportation" for "Civil Aeronautics Board". · (a)
• Pub. L. 98–216 substituted "subchapter I of chapter 105 of title 49" for "part I of the Interstate Commerce Act". · (a)
• Pub. L. 98–369, §412(b)(11), repealed par. (34) which defined estimated income tax in the case of an individual or a corporation as the estimated tax defined in section 6015(d) or 6154(c), respectively. · (a)
• Pub. L. 98–369, §491(d)(53), struck out subpar. (C) which included a retirement bond described in section 409 within the term "individual plan". · (a)
• Pub. L. 98–369, §43(a)(1), added pars. (42) to (45). · (a)
• Pub. L. 98–369, §526(c)(1), added par. (46). · (a)
• Pub. L. 98–369, §138(a), added subsec. (b). Former subsec. (b), relating to includes and including, redesignated (c). · (b)
• Pub. L. 98–369, §138(a), redesignated former subsec. (b), relating to includes and including, as (c). Former subsec. (c), relating to Commonwealth of Puerto Rico, redesignated (d). · (c)
• Pub. L. 98–369, §138(a), redesignated former subsec. (c), relating to Commonwealth of Puerto Rico, as (d). Former subsec. (d), relating to cross references, redesignated (e). · (d)
• Pub. L. 98–369, §31(e), added subsec. (e). Former subsec. (e), relating to cross references, redesignated (f). · (e)
• Pub. L. 98–369, §138(a), redesignated former subsec. (d), relating to cross references, as (e). · (e)
• Pub. L. 98–369, §53(c), added subsec. (f). Former subsec. (f), relating to cross references, redesignated (g). · (f)
• Pub. L. 98–369, §31(e), redesignated former subsec. (e), relating to cross references, as (f). · (f)
• Pub. L. 98–369, §75(c), added subsec. (g). Former subsec. (g), relating to cross references, redesignated (h). · (g)
• Pub. L. 98–369, §53(c), redesignated former subsec. (f), relating to cross references, as (g). · (g)
• Pub. L. 98–369, §75(c), redesignated former subsec. (g), relating to cross references, as (h). · (h)

1983

• Pub. L. 98–67, §102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. · (a)
• Pub. L. 97–449, §5(e)(1), substituted "subchapter III of chapter 105 of title 49" for "part III of the Interstate Commerce Act". · (a)
• Pub. L. 97–449, §5(e)(2), substituted "subchapter I of chapter 105 of title 49" for "part I of the Interstate Commerce Act". · (a)
• Pub. L. 97–448, §306(b)(3), redesignated par. (38), as added by Pub. L. 97–248, §336(a), relating to persons residing outside the United States, as (39). · (a), (39)
• Pub. L. 97–473 added par. (40). · (a)
• Pub. L. 98–67, §104(d)(1), added par. (41). · (a)

1982

• Pub. L. 97–248, §§307(a)(17), 308(a), provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (16) is amended by substituting "1461 or 3451" for "or 1461". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5… · (a)
• Pub. L. 97–248, §201(d)(10), formerly §201(c)(10), added par. (38) relating to joint return. · (a)
• Pub. L. 97–248, §336(a), added par. (38) relating to persons residing outside the United States. · (a)

1981

• Pub. L. 97–34 substituted "section 6015(d)" for "section 6015(c)". · (a)

1978

• Pub. L. 95–600, §701(cc)(2), substituted "prepares as a fiduciary a return or claim for refund for any person, or" for "prepares a return or claim for refund for any trust or estate with respect to which he is a fiduciary, or". · (a)
• Pub. L. 95–600, §157(k)(2), added par. (37). · (a)

1976

• Pub. L. 94–455, §1906(c)(3), struck out "or Territory" after "any State". · (a)
• Pub. L. 94–455, §1906(a)(57)(A), substituted definitions of "Secretary of the Treasury" and "Secretary" for "Secretary.—The term 'Secretary' means the Secretary of the Treasury". · (a)
• Pub. L. 94–455, §1906(a)(57)(B), substituted definition of "or his delegate" for definition of "Secretary of his delegate". · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (a), (23), (33)
• Pub. L. 94–455, §1203(a), added par. (36). · (a)

1974

• Pub. L. 93–406 added par. (35). · (a)

1972

• Pub. L. 92–606 inserted reference to chapter 1. · (a)

1969

• Pub. L. 91–172, §432(c) reenacted subpar. (A) without change. · (a)
• Pub. L. 91–172, §432(c), struck out reference to subpar. (C). · (a)
• Pub. L. 91–172, §432(c), substituted 60 percent for 90 percent in text preceding cl. (i), reenacted cl. (i) without change, in cl. (ii), excluded obligations the interest on which was excludible from gross income under section 103, expanded provisions of former cl. (iii) and tra… · (a)
• Pub. L. 91–172, §432(c), struck out subpars. (D) to (F) and text following subpar. (F) which had further qualified the assets. · (a)
• Pub. L. 91–172, §960(j), substituted "United States Tax Court" for "Tax Court of the United States". · (a)
• Pub. L. 91–172, §432(d), struck out references to subpars. (D), (E) and (F) and struck out "determined with the application of the second, third, and fourth sentences of paragraph (19)." in subpar. (B) and, in text following subpar. (B), struck out provisions relating to the deduct… · (a)

1968

• Pub. L. 90–364 substituted "section 6154(c)" for "section 6016(b)". · (a)

1966

• Pub. L. 89–809 substituted ", from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States," for "from sources without the United States". · (a)
• Pub. L. 89–368 added par. (34). · (a)

1964

• Pub. L. 88–272 inserted "For the purpose of applying the provisions of section 79 with respect to group-term life insurance purchased for employees". · (a)
• Pub. L. 88–272 added par. (33). · (a)

1962

• Pub. L. 87–834, §6(c), amended par. (19) generally. Prior to such amendment, subsection read as follows: "The term 'domestic building and loan association' means a domestic building and loan association, a domestic savings and loan association, and a Federal savings and loan associ… · (a)
• Pub. L. 87–834, §7(h), added pars. (30), (31). · (a), (31)
• Pub. L. 87–870 added par. (32). · (a)

1960

• Pub. L. 86–624, §18(i), (j), struck out reference to the Territory of Hawaii. · (a), (10)
• Pub. L. 86–778 designated existing provisions as par. (A) and added par. (B). · (a)

1959

• Pub. L. 86–70, §22(g), substituted "the Territory of Hawaii" for "the Territories of Alaska and Hawaii". · (a)
• Pub. L. 86–70, §22(h), substituted "Territory of Hawaii" for "Territories". · (a)