UNITED STATES CODE




U.S. Code Title 26. INTERNAL REVENUE CODE

CHAPTER 1 NORMAL TAXES AND SURTAXES

CHAPTER 2 TAX ON SELF-EMPLOYMENT INCOME

CHAPTER 2a UNEARNED INCOME MEDICARE CONTRIBUTION

CHAPTER 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

CHAPTER 4 TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS

CHAPTER 5 REPEALED]

  • § 1491, 1492 - Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
  • § 1493 - Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
  • § 1494 - Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

CHAPTER 6 CONSOLIDATED RETURNS

CHAPTER 11 ESTATE TAX

CHAPTER 12 GIFT TAX

CHAPTER 13 TAX ON GENERATION-SKIPPING TRANSFERS

CHAPTER 14 SPECIAL VALUATION RULES

CHAPTER 15 GIFTS AND BEQUESTS FROM EXPATRIATES

CHAPTER 21 FEDERAL INSURANCE CONTRIBUTIONS ACT

CHAPTER 22 RAILROAD RETIREMENT TAX ACT

CHAPTER 23 FEDERAL UNEMPLOYMENT TAX ACT

CHAPTER 23a RAILROAD UNEMPLOYMENT REPAYMENT TAX

CHAPTER 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES

CHAPTER 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

CHAPTER 31 RETAIL EXCISE TAXES

CHAPTER 32 MANUFACTURERS EXCISE TAXES

CHAPTER 33 FACILITIES AND SERVICES

CHAPTER 34 TAXES ON CERTAIN INSURANCE POLICIES

CHAPTER 35 TAXES ON WAGERING

CHAPTER 36 CERTAIN OTHER EXCISE TAXES

CHAPTER 37 REPEALED]

  • § 4501 to 4503 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388–522]

CHAPTER 38 REPEALED]?11?A new chapter 38 (§?4611 et seq.) follows.

CHAPTER 39 REGISTRATION-REQUIRED OBLIGATIONS

CHAPTER 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES

CHAPTER 41 PUBLIC CHARITIES

CHAPTER 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

CHAPTER 43 QUALIFIED PENSION, ETC., PLANS

CHAPTER 44 QUALIFIED INVESTMENT ENTITIES

CHAPTER 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES

CHAPTER 46 GOLDEN PARACHUTE PAYMENTS

CHAPTER 47 CERTAIN GROUP HEALTH PLANS

CHAPTER 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE

CHAPTER 49 COSMETIC SERVICES

CHAPTER 50 FOREIGN PROCUREMENT

CHAPTER 51 DISTILLED SPIRITS, WINES, AND BEER

CHAPTER 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

CHAPTER 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

CHAPTER 54 GREENMAIL

CHAPTER 55 STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

CHAPTER 61 INFORMATION AND RETURNS

CHAPTER 62 TIME AND PLACE FOR PAYING TAX

CHAPTER 63 ASSESSMENT

CHAPTER 64 COLLECTION

CHAPTER 65 ABATEMENTS, CREDITS, AND REFUNDS

CHAPTER 66 LIMITATIONS

CHAPTER 67 INTEREST

CHAPTER 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

CHAPTER 69 GENERAL PROVISIONS RELATING TO STAMPS

CHAPTER 70 JEOPARDY, RECEIVERSHIPS, ETC.

CHAPTER 71 TRANSFEREES AND FIDUCIARIES

CHAPTER 72 LICENSING AND REGISTRATION

CHAPTER 73 BONDS

CHAPTER 74 CLOSING AGREEMENTS AND COMPROMISES

CHAPTER 75 CRIMES, OTHER OFFENSES, AND FORFEITURES

CHAPTER 76 JUDICIAL PROCEEDINGS

CHAPTER 77 MISCELLANEOUS PROVISIONS

CHAPTER 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE

CHAPTER 79 DEFINITIONS

CHAPTER 80 GENERAL RULES

CHAPTER 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE

CHAPTER 92 POWERS AND DUTIES OF THE JOINT COMMITTEE

CHAPTER 95 PRESIDENTIAL ELECTION CAMPAIGN FUND

CHAPTER 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

CHAPTER

CHAPTER 98 TRUST FUND CODE

CHAPTER 99 COAL INDUSTRY HEALTH BENEFITS

CHAPTER 100 GROUP HEALTH PLAN REQUIREMENTS

CHAPTER 1 NORMAL TAXES AND SURTAXES

CHAPTER 100 GROUP HEALTH PLAN REQUIREMENTS

  • § 9815.1 - Additional market reforms