26 U.S.C.
26 U.S.C. — Internal Revenue Code
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Subtitle A-Income Taxes§§ 1–1563 · 753 sectionsCHAPTER 1-NORMAL TAXES AND SURTAXES§§ 1–1400Z-2 · 727 sectionsSubchapter A-Determination of Tax Liability§§ 1–59A · 86 sectionsPART I-TAX ON INDIVIDUALS§§ 1–5 · 4 sectionsPART II-TAX ON CORPORATIONS§§ 11–12 · 2 sectionsPART III-CHANGES IN RATES DURING A TAXABLE YEAR§ 15 · 1 sectionPART IV-CREDITS AGAINST TAX§§ 21–53 · 72 sectionsSubpart A-Nonrefundable Personal Credits§§ 21–26 · 11 sectionsSubpart B-Other Credits§§ 27–30D · 4 sectionsSubpart C-Refundable Credits§§ 31–37 · 8 sectionsSubpart D-Business Related Credits§§ 38–45AA · 36 sectionsSubpart E-Rules for Computing Investment Credit§§ 46–50 · 10 sectionsSubpart F-Rules for Computing Work Opportunity Credit§§ 51–52 · 2 sectionsSubpart G-Credit Against Regular Tax for Prior Year Minimum Tax Liability§ 53 · 1 sectionPART VI-ALTERNATIVE MINIMUM TAX§§ 55–59 · 6 sectionsPART VII-BASE EROSION AND ANTI-ABUSE TAX§ 59A · 1 sectionSubchapter B-Computation of Taxable Income§§ 61–291 · 166 sectionsPART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.§§ 61–68 · 8 sectionsPART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME§§ 72–91 · 17 sectionsPART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME§§ 101–140 · 42 sectionsPART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS§§ 141–150 · 10 sectionsSubpart A-Private Activity Bonds§§ 141–147 · 7 sectionsSubpart B-Requirements Applicable to All State and Local Bonds§§ 148–149 · 2 sectionsSubpart C-Definitions and Special Rules§ 150 · 1 sectionPART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS§§ 151–153 · 3 sectionsPART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS§§ 161–199A · 36 sectionsPART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS§§ 211–224 · 10 sectionsPART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS§§ 241–250 · 10 sectionsPART IX-ITEMS NOT DEDUCTIBLE§§ 261–280H · 28 sectionsPART X-TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS§ 281 · 1 sectionPART XI-SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS§ 291 · 1 sectionSubchapter C-Corporate Distributions and Adjustments§§ 301–385 · 34 sectionsPART I-DISTRIBUTIONS BY CORPORATIONS§§ 301–318 · 12 sectionsSubpart A-Effects on Recipients§§ 301–307 · 7 sectionsSubpart B-Effects on Corporation§§ 311–312 · 2 sectionsSubpart C-Definitions; Constructive Ownership of Stock§§ 316–318 · 3 sectionsPART II-CORPORATE LIQUIDATIONS§§ 331–346 · 7 sectionsSubpart A-Effects on Recipients§§ 331–334 · 3 sectionsSubpart B-Effects on Corporation§§ 336–338 · 3 sectionsSubpart D-Definition and Special Rule§ 346 · 1 sectionPART III-CORPORATE ORGANIZATIONS AND REORGANIZATIONS§§ 351–368 · 10 sectionsSubpart A-Corporate Organizations§ 351 · 1 sectionSubpart B-Effects on Shareholders and Security Holders§§ 354–358 · 5 sectionsSubpart C-Effects on Corporations§§ 361–362 · 2 sectionsSubpart D-Special Rule; Definitions§§ 367–368 · 2 sectionsPART V-CARRYOVERS§§ 381–384 · 4 sectionsPART VI-TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS§ 385 · 1 sectionSubchapter D-Deferred Compensation, Etc.§§ 401–436 · 34 sectionsPART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.§§ 401–420 · 25 sectionsSubpart A-General Rule§§ 401–409A · 12 sectionsSubpart B-Special Rules§§ 410–417 · 9 sectionsSubpart C-Insolvent Plans§ 418E · 1 sectionSubpart D-Treatment of Welfare Benefit Funds§§ 419–419A · 2 sectionsSubpart E-Treatment of Transfers to Retiree Health Accounts§ 420 · 1 sectionPART II-CERTAIN STOCK OPTIONS§§ 421–424 · 4 sectionsPART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS§§ 430–436 · 5 sectionsSubpart A-Minimum Funding Standards for Pension Plans§§ 430–433 · 4 sectionsSubpart B-Benefit Limitations Under Single-Employer Plans§ 436 · 1 sectionSubchapter E-Accounting Periods and Methods of Accounting§§ 441–483 · 35 sectionsPART I-ACCOUNTING PERIODS§§ 441–444 · 4 sectionsPART II-METHODS OF ACCOUNTING§§ 446–475 · 28 sectionsSubpart A-Methods of Accounting in General§§ 446–448 · 3 sectionsSubpart B-Taxable Year for Which Items of Gross Income Included§§ 451–460 · 11 sectionsSubpart C-Taxable Year for Which Deductions Taken§§ 461–470 · 9 sectionsSubpart D-Inventories§§ 471–475 · 5 sectionsPART III-ADJUSTMENTS§§ 481–483 · 3 sectionsSubchapter F-Exempt Organizations§§ 501–530 · 21 sectionsPART I-GENERAL RULE§§ 501–506 · 6 sectionsPART II-PRIVATE FOUNDATIONS§§ 507–509 · 3 sectionsPART III-TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS§§ 511–515 · 5 sectionsPART IV-FARMERS' COOPERATIVES§ 521 · 1 sectionPART V-SHIPOWNERS' PROTECTION AND INDEMNITY ASSOCIATIONS§ 526 · 1 sectionPART VI-POLITICAL ORGANIZATIONS§ 527 · 1 sectionPART VII-CERTAIN HOMEOWNERS ASSOCIATIONS§ 528 · 1 sectionPART VIII-CERTAIN SAVINGS ENTITIES§§ 529–530 · 3 sectionsSubchapter G-Corporations Used to Avoid Income Tax on Shareholders§§ 531–565 · 19 sectionsPART I-CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS§§ 531–537 · 7 sectionsPART II-PERSONAL HOLDING COMPANIES§§ 541–547 · 7 sectionsPART IV-DEDUCTION FOR DIVIDENDS PAID§§ 561–565 · 5 sectionsSubchapter H-Banking Institutions§§ 581–597 · 8 sectionsPART I-RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS§§ 581–585 · 4 sectionsPART II-MUTUAL SAVINGS BANKS, ETC.§§ 591–597 · 4 sectionsSubchapter I-Natural Resources§§ 611–638 · 10 sectionsPART I-DEDUCTIONS§§ 611–617 · 7 sectionsPART III-SALES AND EXCHANGES§ 631 · 1 sectionPART IV-MINERAL PRODUCTION PAYMENTS§ 636 · 1 sectionPART V-CONTINENTAL SHELF AREAS§ 638 · 1 sectionSubchapter J-Estates, Trusts, Beneficiaries, and Decedents§§ 641–692 · 31 sectionsPART I-ESTATES, TRUSTS, AND BENEFICIARIES§§ 641–685 · 29 sectionsSubpart A-General Rules for Taxation of Estates and Trusts§§ 641–646 · 6 sectionsSubpart B-Trusts Which Distribute Current Income Only§§ 651–652 · 2 sectionsSubpart C-Estates and Trusts Which May Accumulate Income or Which Distribute Corpus§§ 661–664 · 4 sectionsSubpart D-Treatment of Excess Distributions by Trusts§§ 665–668 · 4 sectionsSubpart E-Grantors and Others Treated as Substantial Owners§§ 671–679 · 9 sectionsSubpart F-Miscellaneous§§ 681–685 · 4 sectionsPART II-INCOME IN RESPECT OF DECEDENTS§§ 691–692 · 2 sectionsSubchapter K-Partners and Partnerships§§ 701–761 · 29 sectionsPART I-DETERMINATION OF TAX LIABILITY§§ 701–709 · 9 sectionsPART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS§§ 721–755 · 19 sectionsSubpart A-Contributions to a Partnership§§ 721–724 · 4 sectionsSubpart B-Distributions by a Partnership§§ 731–737 · 7 sectionsSubpart C-Transfers of Interests in a Partnership§§ 741–743 · 3 sectionsSubpart D-Provisions Common to Other Subparts§§ 751–755 · 5 sectionsPART III-DEFINITIONS§ 761 · 1 sectionSubchapter L-Insurance Companies§§ 801–848 · 24 sectionsPART I-LIFE INSURANCE COMPANIES§§ 801–818 · 13 sectionsSubpart A-Tax Imposed§ 801 · 1 sectionSubpart B-Life Insurance Gross Income§ 803 · 1 sectionSubpart C-Life Insurance Deductions§§ 804–808 · 4 sectionsSubpart D-Accounting, Allocation, and Foreign Provisions§§ 811–814 · 3 sectionsSubpart E-Definitions and Special Rules§§ 816–818 · 4 sectionsPART II-OTHER INSURANCE COMPANIES§§ 831–835 · 5 sectionsPART III-PROVISIONS OF GENERAL APPLICATION§§ 841–848 · 6 sectionsSubchapter M-Regulated Investment Companies and Real Estate Investment Trusts§§ 851–860G · 18 sectionsPART I-REGULATED INVESTMENT COMPANIES§§ 851–855 · 6 sectionsPART II-REAL ESTATE INVESTMENT TRUSTS§§ 856–859 · 4 sectionsPART III-PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS§ 860 · 1 sectionPART IV-REAL ESTATE MORTGAGE INVESTMENT CONDUITS§§ 860A–860G · 7 sectionsSubchapter N-Tax Based on Income From Sources Within or Without the United States§§ 861–999 · 74 sectionsPART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME§§ 861–865 · 5 sectionsPART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS§§ 871–898 · 24 sectionsSubpart A-Nonresident Alien Individuals§§ 871–879 · 10 sectionsSubpart B-Foreign Corporations§§ 881–885 · 5 sectionsSubpart C-Tax on Gross Transportation Income§ 887 · 1 sectionSubpart D-Miscellaneous Provisions§§ 891–898 · 8 sectionsPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES§§ 901–989 · 37 sectionsSubpart A-Foreign Tax Credit§§ 901–909 · 8 sectionsSubpart B-Earned Income of Citizens or Residents of United States§§ 911–912 · 2 sectionsSubpart D-Possessions of the United States§§ 931–937 · 5 sectionsSubpart F-Controlled Foreign Corporations§§ 951–965 · 14 sectionsSubpart G-Export Trade Corporations§§ 970–971 · 2 sectionsSubpart I-Admissibility of Documentation Maintained in Foreign Countries§ 982 · 1 sectionSubpart J-Foreign Currency Transactions§§ 985–989 · 5 sectionsPART IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS§§ 991–997 · 7 sectionsSubpart A-Treatment of Qualifying Corporations§§ 991–994 · 4 sectionsSubpart B-Treatment of Distributions to Shareholders§§ 995–997 · 3 sectionsPART V-INTERNATIONAL BOYCOTT DETERMINATIONS§ 999 · 1 sectionSubchapter O-Gain or Loss on Disposition of Property§§ 1001–1092 · 35 sectionsPART I-DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS§ 1001 · 1 sectionPART II-BASIS RULES OF GENERAL APPLICATION§§ 1011–1023 · 10 sectionsPART III-COMMON NONTAXABLE EXCHANGES§§ 1031–1045 · 12 sectionsPART IV-SPECIAL RULES§§ 1052–1062 · 10 sectionsPART VII-WASH SALES; STRADDLES§§ 1091–1092 · 2 sectionsSubchapter P-Capital Gains and Losses§§ 1202–1298 · 54 sectionsPART I-TREATMENT OF CAPITAL GAINS§ 1202 · 1 sectionPART II-TREATMENT OF CAPITAL LOSSES§§ 1211–1212 · 2 sectionsPART III-GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES§§ 1221–1223 · 3 sectionsPART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES§§ 1231–1260 · 26 sectionsPART V-SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS§§ 1271–1288 · 15 sectionsSubpart A-Original Issue Discount§§ 1271–1275 · 6 sectionsSubpart B-Market Discount on Bonds§§ 1276–1278 · 3 sectionsSubpart C-Discount on Short-Term Obligations§§ 1281–1283 · 3 sectionsSubpart D-Miscellaneous Provisions§§ 1286–1288 · 3 sectionsPART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES§§ 1291–1298 · 7 sectionsSubpart A-Interest on Tax Deferral§ 1291 · 1 sectionSubpart B-Treatment of Qualified Electing Funds§§ 1293–1295 · 3 sectionsSubpart C-Election of Mark to Market for Marketable Stock§ 1296 · 1 sectionSubpart D-General Provisions§§ 1297–1298 · 2 sectionsSubchapter Q-Readjustment of Tax Between Years and Special Limitations§§ 1301–1351 · 7 sectionsPART I-INCOME AVERAGING§ 1301 · 1 sectionPART II-MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS§§ 1311–1314 · 4 sectionsPART V-CLAIM OF RIGHT§ 1341 · 1 sectionPART VII-RECOVERIES OF FOREIGN EXPROPRIATION LOSSES§ 1351 · 1 sectionSubchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate§§ 1352–1359 · 8 sectionsSubchapter S-Tax Treatment of S Corporations and Their Shareholders§§ 1361–1379 · 14 sectionsPART I-IN GENERAL§§ 1361–1363 · 3 sectionsPART II-TAX TREATMENT OF SHAREHOLDERS§§ 1366–1368 · 3 sectionsPART III-SPECIAL RULES§§ 1371–1375 · 5 sectionsPART IV-DEFINITIONS; MISCELLANEOUS§§ 1377–1379 · 3 sectionsSubchapter T-Cooperatives and Their Patrons§§ 1381–1388 · 5 sectionsPART I-TAX TREATMENT OF COOPERATIVES§§ 1381–1383 · 3 sectionsPART II-TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS§ 1385 · 1 sectionPART III-DEFINITIONS; SPECIAL RULES§ 1388 · 1 sectionSubchapter U-Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas§§ 1391–1397F · 11 sectionsPART I-DESIGNATION§§ 1391–1393 · 3 sectionsPART II-TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES§ 1394 · 1 sectionPART III-ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES§§ 1396–1397D · 6 sectionsSubpart A-Empowerment Zone Employment Credit§§ 1396–1397 · 2 sectionsSubpart B-Additional Expensing§ 1397A · 1 sectionSubpart C-Nonrecognition of Gain on Rollover of Empowerment Zone Investments§ 1397B · 1 sectionSubpart D-General Provisions§§ 1397C–1397D · 2 sectionsPART V-REGULATIONS§ 1397F · 1 sectionSubchapter V-Title 11 Cases§§ 1398–1399 · 2 sectionsSubchapter Z-Opportunity Zones§§ 1400Z-1–1400Z-2 · 2 sectionsCHAPTER 2-TAX ON SELF-EMPLOYMENT INCOME§§ 1401–1403 · 3 sectionsCHAPTER 2A-UNEARNED INCOME MEDICARE CONTRIBUTION§ 1411 · 1 sectionCHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS§§ 1441–1464 · 10 sectionsSubchapter A-Nonresident Aliens and Foreign Corporations§§ 1441–1446 · 6 sectionsSubchapter B-Application of Withholding Provisions§§ 1461–1464 · 4 sectionsCHAPTER 4-TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS§§ 1471–1474 · 4 sectionsCHAPTER 6-CONSOLIDATED RETURNS§§ 1501–1563 · 8 sectionsSubchapter A-Returns and Payment of Tax§§ 1501–1505 · 5 sectionsSubchapter B-Related Rules§§ 1552–1563 · 3 sectionsPART I-IN GENERAL§ 1552 · 1 sectionPART II-CERTAIN CONTROLLED CORPORATIONS§§ 1561–1563 · 2 sectionsSubtitle B-Estate and Gift Taxes§§ 2001–2801 · 92 sectionsCHAPTER 11-ESTATE TAX§§ 2001–2209 · 50 sectionsSubchapter A-Estates of Citizens or Residents§§ 2001–2058 · 32 sectionsPART I-TAX IMPOSED§§ 2001–2002 · 2 sectionsPART II-CREDITS AGAINST TAX§§ 2010–2016 · 6 sectionsPART III-GROSS ESTATE§§ 2031–2046 · 17 sectionsPART IV-TAXABLE ESTATE§§ 2051–2058 · 7 sectionsSubchapter B-Estates of Nonresidents Not Citizens§§ 2101–2108 · 8 sectionsSubchapter C-Miscellaneous§§ 2201–2209 · 10 sectionsCHAPTER 12-GIFT TAX§§ 2501–2524 · 16 sectionsSubchapter A-Determination of Tax Liability§§ 2501–2505 · 5 sectionsSubchapter B-Transfers§§ 2511–2519 · 8 sectionsSubchapter C-Deductions§§ 2522–2524 · 3 sectionsCHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS§§ 2601–2663 · 21 sectionsSubchapter A-Tax Imposed§§ 2601–2603 · 3 sectionsSubchapter B-Generation-Skipping Transfers§§ 2611–2613 · 3 sectionsSubchapter C-Taxable Amount§§ 2621–2624 · 4 sectionsSubchapter D-GST Exemption§§ 2631–2632 · 2 sectionsSubchapter E-Applicable Rate; Inclusion Ratio§§ 2641–2642 · 2 sectionsSubchapter F-Other Definitions and Special Rules§§ 2651–2654 · 4 sectionsSubchapter G-Administration§§ 2661–2663 · 3 sectionsCHAPTER 14-SPECIAL VALUATION RULES§§ 2701–2704 · 4 sectionsCHAPTER 15-GIFTS AND BEQUESTS FROM EXPATRIATES§ 2801 · 1 sectionSubtitle C-Employment Taxes§§ 3101–3512 · 55 sectionsCHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT§§ 3101–3134 · 16 sectionsSubchapter A-Tax on Employees§§ 3101–3102 · 2 sectionsSubchapter B-Tax on Employers§§ 3111–3112 · 2 sectionsSubchapter C-General Provisions§§ 3121–3128 · 8 sectionsSubchapter D-Credits§§ 3131–3134 · 4 sectionsCHAPTER 22-RAILROAD RETIREMENT TAX ACT§§ 3201–3241 · 9 sectionsSubchapter A-Tax on Employees§§ 3201–3202 · 2 sectionsSubchapter B-Tax on Employee Representatives§§ 3211–3212 · 2 sectionsSubchapter C-Tax on Employers§ 3221 · 1 sectionSubchapter D-General Provisions§§ 3231–3233 · 3 sectionsSubchapter E-Tier 2 Tax Rate Determination§ 3241 · 1 sectionCHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT§§ 3301–3311 · 11 sectionsCHAPTER 23A-RAILROAD UNEMPLOYMENT REPAYMENT TAX§§ 3321–3322 · 2 sectionsCHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES§§ 3401–3406 · 6 sectionsCHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES§§ 3501–3512 · 11 sectionsSubtitle D-Miscellaneous Excise Taxes§§ 4041–5000D · 145 sectionsCHAPTER 31-RETAIL EXCISE TAXES§§ 4041–4053 · 6 sectionsSubchapter B-Special Fuels§§ 4041–4043 · 3 sectionsSubchapter C-Heavy Trucks and Trailers§§ 4051–4053 · 3 sectionsCHAPTER 32-MANUFACTURERS EXCISE TAXES§§ 4064–4227 · 29 sectionsSubchapter A-Automotive and Related Items§§ 4064–4105 · 13 sectionsPART I-GAS GUZZLERS§ 4064 · 1 sectionPART II-TIRES§§ 4071–4073 · 3 sectionsPART III-PETROLEUM PRODUCTS§§ 4081–4105 · 9 sectionsSubpart A-Motor and Aviation Fuels§§ 4081–4084 · 4 sectionsSubpart B-Special Provisions Applicable to Fuels Tax§§ 4101–4105 · 5 sectionsSubchapter B-Coal§ 4121 · 1 sectionSubchapter C-Certain Vaccines§§ 4131–4132 · 2 sectionsSubchapter D-Recreational Equipment§§ 4161–4182 · 4 sectionsPART I-SPORTING GOODS§§ 4161–4162 · 2 sectionsPART III-FIREARMS§§ 4181–4182 · 2 sectionsSubchapter F-Special Provisions Applicable to Manufacturers Tax§§ 4216–4219 · 4 sectionsSubchapter G-Exemptions, Registration, Etc.§§ 4221–4227 · 5 sectionsCHAPTER 33-FACILITIES AND SERVICES§§ 4251–4293 · 13 sectionsSubchapter B-Communications§§ 4251–4254 · 4 sectionsSubchapter C-Transportation by Air§§ 4261–4282 · 7 sectionsPART I-PERSONS§§ 4261–4263 · 3 sectionsPART II-PROPERTY§§ 4271–4272 · 2 sectionsPART III-SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR§§ 4281–4282 · 2 sectionsSubchapter E-Special Provisions Applicable to Services and Facilities Taxes§§ 4291–4293 · 2 sectionsCHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES§§ 4371–4377 · 7 sectionsSubchapter A-Policies Issued By Foreign Insurers§§ 4371–4374 · 4 sectionsSubchapter B-Insured and Self-Insured Health Plans§§ 4375–4377 · 3 sectionsCHAPTER 35-TAXES ON WAGERING§§ 4401–4424 · 13 sectionsSubchapter A-Tax on Wagers§§ 4401–4405 · 5 sectionsSubchapter B-Occupational Tax§§ 4411–4414 · 4 sectionsSubchapter C-Miscellaneous Provisions§§ 4421–4424 · 4 sectionsCHAPTER 36-CERTAIN OTHER EXCISE TAXES§§ 4461–4484 · 8 sectionsSubchapter A-Harbor Maintenance Tax§§ 4461–4462 · 2 sectionsSubchapter B-Transportation by Water§§ 4471–4472 · 2 sectionsSubchapter D-Tax on Use of Certain Vehicles§§ 4481–4484 · 4 sectionsCHAPTER 37-REPURCHASE OF CORPORATE STOCK§ 4501 · 1 sectionCHAPTER 38-ENVIRONMENTAL TAXES§§ 4611–4682 · 8 sectionsSubchapter A-Tax on Petroleum§§ 4611–4612 · 2 sectionsSubchapter B-Tax on Certain Chemicals§§ 4661–4662 · 2 sectionsSubchapter C-Tax on Certain Imported Substances§§ 4671–4672 · 2 sectionsSubchapter D-Ozone-Depleting Chemicals, Etc.§§ 4681–4682 · 2 sectionsCHAPTER 39-REGISTRATION-REQUIRED OBLIGATIONS§ 4701 · 1 sectionCHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES§§ 4901–4907 · 7 sectionsCHAPTER 41-PUBLIC CHARITIES§§ 4911–4912 · 2 sectionsCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS§§ 4940–4968 · 23 sectionsSubchapter A-Private Foundations§§ 4940–4948 · 9 sectionsSubchapter B-Black Lung Benefit Trusts§§ 4951–4953 · 3 sectionsSubchapter C-Political Expenditures of Section 501(c)(3) Organizations§ 4955 · 1 sectionSubchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements§§ 4958–4960 · 3 sectionsSubchapter E-Abatement of First and Second Tier Taxes in Certain Cases§§ 4961–4963 · 3 sectionsSubchapter F-Tax Shelter Transactions§ 4965 · 1 sectionSubchapter G-Donor Advised Funds§§ 4966–4967 · 2 sectionsSubchapter H-Excise Tax Based on Investment Income of Private Colleges and Universities§ 4968 · 1 sectionCHAPTER 43-QUALIFIED PENSION, ETC., PLANS§§ 4971–4980H · 18 sectionsCHAPTER 44-QUALIFIED INVESTMENT ENTITIES§§ 4981–4982 · 2 sectionsCHAPTER 45-PROVISIONS RELATING TO EXPATRIATED ENTITIES§ 4985 · 1 sectionCHAPTER 46-GOLDEN PARACHUTE PAYMENTS§ 4999 · 1 sectionCHAPTER 47-CERTAIN GROUP HEALTH PLANS§ 5000 · 1 sectionCHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE§ 5000A · 1 sectionCHAPTER 49-COSMETIC SERVICES§ 5000B · 1 sectionCHAPTER 50-FOREIGN PROCUREMENT§ 5000C · 1 sectionCHAPTER 50A-DESIGNATED DRUGS§ 5000D · 1 sectionSubtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes§§ 5001–5891 · 226 sectionsCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER§§ 5001–5690 · 177 sectionsSubchapter A-Gallonage and Occupational Taxes§§ 5001–5132 · 40 sectionsPART I-GALLONAGE TAXES§§ 5001–5068 · 28 sectionsSubpart A-Distilled Spirits§§ 5001–5011 · 10 sectionsSubpart C-Wines§§ 5041–5045 · 5 sectionsSubpart D-Beer§§ 5051–5056 · 6 sectionsSubpart E-General Provisions§§ 5061–5068 · 7 sectionsPART II-MISCELLANEOUS PROVISIONS§§ 5101–5132 · 12 sectionsSubpart A-Manufacturers of Stills§§ 5101–5102 · 2 sectionsSubpart B-Nonbeverage Domestic Drawback Claimants§§ 5111–5114 · 4 sectionsSubpart C-Recordkeeping and Registration by Dealers§§ 5121–5124 · 4 sectionsSubpart D-Other Provisions§§ 5131–5132 · 2 sectionsSubchapter B-Qualification Requirements for Distilled Spirits Plants§§ 5171–5182 · 11 sectionsSubchapter C-Operation of Distilled Spirits Plants§§ 5201–5244 · 23 sectionsPART I-GENERAL PROVISIONS§§ 5201–5207 · 6 sectionsPART II-OPERATIONS ON BONDED PREMISES§§ 5211–5244 · 17 sectionsSubpart A-General§§ 5211–5216 · 6 sectionsSubpart B-Production§§ 5221–5223 · 3 sectionsSubpart C-Storage§§ 5231–5236 · 4 sectionsSubpart D-Denaturation§§ 5241–5244 · 4 sectionsSubchapter D-Industrial Use of Distilled Spirits§§ 5271–5275 · 5 sectionsSubchapter E-General Provisions Relating to Distilled Spirits§§ 5291–5314 · 6 sectionsPART I-RETURN OF MATERIALS USED IN THE MANUFACTURE OR RECOVERY OF DISTILLED SPIRITS§ 5291 · 1 sectionPART II-REGULATION OF TRAFFIC IN CONTAINERS OF DISTILLED SPIRITS§ 5301 · 1 sectionPART III-MISCELLANEOUS PROVISIONS§§ 5311–5314 · 4 sectionsSubchapter F-Bonded and Taxpaid Wine Premises§§ 5351–5392 · 30 sectionsPART I-ESTABLISHMENT§§ 5351–5357 · 7 sectionsPART II-OPERATIONS§§ 5361–5373 · 13 sectionsPART III-CELLAR TREATMENT AND CLASSIFICATION OF WINE§§ 5381–5388 · 8 sectionsPART IV-GENERAL§§ 5391–5392 · 2 sectionsSubchapter G-Breweries§§ 5401–5418 · 11 sectionsPART I-ESTABLISHMENT§§ 5401–5403 · 3 sectionsPART II-OPERATIONS§§ 5411–5418 · 8 sectionsSubchapter H-Miscellaneous Plants and Warehouses§§ 5501–5512 · 7 sectionsPART I-VINEGAR PLANTS§§ 5501–5505 · 5 sectionsPART II-VOLATILE FRUIT-FLAVOR CONCENTRATE PLANTS§§ 5511–5512 · 2 sectionsSubchapter I-Miscellaneous General Provisions§§ 5551–5562 · 12 sectionsSubchapter J-Penalties, Seizures, and Forfeitures Relating to Liquors§§ 5601–5690 · 32 sectionsPART I-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO DISTILLING, RECTIFYING, AND DISTILLED AND RECTIFIED PRODUCTS§§ 5601–5615 · 15 sectionsPART II-PENALTY AND FORFEITURE PROVISIONS APPLICABLE TO WINE AND WINE PRODUCTION§§ 5661–5663 · 3 sectionsPART III-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS APPLICABLE TO BEER AND BREWING§§ 5671–5675 · 5 sectionsPART IV-PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS§§ 5681–5690 · 9 sectionsCHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES§§ 5701–5763 · 25 sectionsSubchapter A-Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax§§ 5701–5708 · 7 sectionsSubchapter B-Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors§§ 5711–5713 · 3 sectionsSubchapter C-Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors§§ 5721–5723 · 3 sectionsSubchapter D-Occupational Tax§§ 5731–5734 · 4 sectionsSubchapter E-Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors§ 5741 · 1 sectionSubchapter F-General Provisions§§ 5751–5754 · 4 sectionsSubchapter G-Penalties and Forfeitures§§ 5761–5763 · 3 sectionsCHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS§§ 5801–5872 · 22 sectionsSubchapter A-Taxes§§ 5801–5822 · 6 sectionsPART I-SPECIAL (OCCUPATIONAL) TAXES§§ 5801–5802 · 2 sectionsPART II-TAX ON TRANSFERRING FIREARMS§§ 5811–5812 · 2 sectionsPART III-TAX ON MAKING FIREARMS§§ 5821–5822 · 2 sectionsSubchapter B-General Provisions and Exemptions§§ 5841–5854 · 13 sectionsPART I-GENERAL PROVISIONS§§ 5841–5849 · 9 sectionsPART II-EXEMPTIONS§§ 5851–5854 · 4 sectionsSubchapter C-Prohibited Acts§ 5861 · 1 sectionSubchapter D-Penalties and Forfeitures§§ 5871–5872 · 2 sectionsCHAPTER 54-GREENMAIL§ 5881 · 1 sectionCHAPTER 55-STRUCTURED SETTLEMENT FACTORING TRANSACTIONS§ 5891 · 1 sectionSubtitle F-Procedure and Administration§§ 6001–7874 · 529 sectionsCHAPTER 61-INFORMATION AND RETURNS§§ 6001–6117 · 109 sectionsSubchapter A-Returns and Records§§ 6001–6096 · 93 sectionsPART I-RECORDS, STATEMENTS, AND SPECIAL RETURNS§ 6001 · 1 sectionPART II-TAX RETURNS OR STATEMENTS§§ 6011–6021 · 10 sectionsSubpart A-General Requirement§ 6011 · 1 sectionSubpart B-Income Tax Returns§§ 6012–6017 · 5 sectionsSubpart C-Estate and Gift Tax Returns§§ 6018–6019 · 2 sectionsSubpart D-Miscellaneous Provisions§§ 6020–6021 · 2 sectionsPART III-INFORMATION RETURNS§§ 6031–6060 · 71 sectionsSubpart A-Information Concerning Persons Subject to Special Provisions§§ 6031–6040 · 24 sectionsSubpart B-Information Concerning Transactions With Other Persons§§ 6041–6050Z · 38 sectionsSubpart C-Information Regarding Wages Paid Employees§§ 6051–6053 · 3 sectionsSubpart D-Information Regarding Health Insurance Coverage§§ 6055–6056 · 2 sectionsSubpart E-Registration of and Information Concerning Pension, Etc., Plans§§ 6057–6059 · 3 sectionsSubpart F-Information Concerning Tax Return Preparers§ 6060 · 1 sectionPART IV-SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS§§ 6061–6065 · 5 sectionsPART V-TIME FOR FILING RETURNS AND OTHER DOCUMENTS§§ 6071–6075 · 3 sectionsPART VI-EXTENSION OF TIME FOR FILING RETURNS§ 6081 · 1 sectionPART VII-PLACE FOR FILING RETURNS OR OTHER DOCUMENTS§ 6091 · 1 sectionPART VIII-DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND§ 6096 · 1 sectionSubchapter B-Miscellaneous Provisions§§ 6101–6117 · 16 sectionsCHAPTER 62-TIME AND PLACE FOR PAYING TAX§§ 6151–6167 · 10 sectionsSubchapter A-Place and Due Date for Payment of Tax§§ 6151–6159 · 4 sectionsSubchapter B-Extensions of Time for Payment§§ 6161–6167 · 6 sectionsCHAPTER 63-ASSESSMENT§§ 6201–6241 · 25 sectionsSubchapter A-In General§§ 6201–6207 · 7 sectionsSubchapter B-Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes§§ 6211–6216 · 6 sectionsSubchapter C-Treatment of Partnerships§§ 6221–6241 · 12 sectionsPART I-IN GENERAL§§ 6221–6223 · 3 sectionsPART II-PARTNERSHIP ADJUSTMENTS§§ 6225–6227 · 3 sectionsPART III-PROCEDURE§§ 6231–6235 · 5 sectionsPART IV-DEFINITIONS AND SPECIAL RULES§ 6241 · 1 sectionCHAPTER 64-COLLECTION§§ 6301–6344 · 38 sectionsSubchapter A-General Provisions§§ 6301–6307 · 7 sectionsSubchapter B-Receipt of Payment§§ 6311–6317 · 6 sectionsSubchapter C-Lien for Taxes§§ 6320–6327 · 10 sectionsPART I-DUE PROCESS FOR LIENS§ 6320 · 1 sectionPART II-LIENS§§ 6321–6327 · 9 sectionsSubchapter D-Seizure of Property for Collection of Taxes§§ 6330–6344 · 15 sectionsPART I-DUE PROCESS FOR COLLECTIONS§ 6330 · 1 sectionPART II-LEVY§§ 6331–6344 · 14 sectionsCHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS§§ 6401–6433 · 31 sectionsSubchapter A-Procedure in General§§ 6401–6409 · 9 sectionsSubchapter B-Rules of Special Application§§ 6411–6433 · 22 sectionsCHAPTER 66-LIMITATIONS§§ 6501–6533 · 13 sectionsSubchapter A-Limitations on Assessment and Collection§§ 6501–6504 · 4 sectionsSubchapter B-Limitations on Credit or Refund§§ 6511–6515 · 5 sectionsSubchapter C-Mitigation of Effect of Period of Limitations§ 6521 · 1 sectionSubchapter D-Periods of Limitation in Judicial Proceedings§§ 6531–6533 · 3 sectionsCHAPTER 67-INTEREST§§ 6601–6631 · 8 sectionsSubchapter A-Interest on Underpayments§§ 6601–6603 · 3 sectionsSubchapter B-Interest on Overpayments§§ 6611–6612 · 2 sectionsSubchapter C-Determination of Interest Rate; Compounding of Interest§§ 6621–6622 · 2 sectionsSubchapter D-Notice Requirements§ 6631 · 1 sectionCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES§§ 6651–6751 · 67 sectionsSubchapter A-Additions to the Tax and Additional Amounts§§ 6651–6665 · 13 sectionsPART I-GENERAL PROVISIONS§§ 6651–6658 · 8 sectionsPART II-ACCURACY-RELATED AND FRAUD PENALTIES§§ 6662–6664 · 4 sectionsPART III-APPLICABLE RULES§ 6665 · 1 sectionSubchapter B-Assessable Penalties§§ 6671–6725 · 53 sectionsPART I-GENERAL PROVISIONS§§ 6671–6720C · 48 sectionsPART II-FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS§§ 6721–6725 · 5 sectionsSubchapter C-Procedural Requirements§ 6751 · 1 sectionCHAPTER 69-GENERAL PROVISIONS RELATING TO STAMPS§§ 6801–6808 · 8 sectionsCHAPTER 70-JEOPARDY, RECEIVERSHIPS, ETC.§§ 6851–6873 · 10 sectionsSubchapter A-Jeopardy§§ 6851–6867 · 7 sectionsPART I-TERMINATION OF TAXABLE YEAR§§ 6851–6852 · 2 sectionsPART II-JEOPARDY ASSESSMENTS§§ 6861–6864 · 4 sectionsPART III-SPECIAL RULES WITH RESPECT TO CERTAIN CASH§ 6867 · 1 sectionSubchapter B-Receiverships, Etc.§§ 6871–6873 · 3 sectionsCHAPTER 71-TRANSFEREES AND FIDUCIARIES§§ 6901–6905 · 5 sectionsCHAPTER 72-LICENSING AND REGISTRATION§§ 7001–7012 · 3 sectionsSubchapter A-Licensing§ 7001 · 1 sectionSubchapter B-Registration§§ 7011–7012 · 2 sectionsCHAPTER 73-BONDS§§ 7101–7103 · 3 sectionsCHAPTER 74-CLOSING AGREEMENTS AND COMPROMISES§§ 7121–7124 · 4 sectionsCHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURES§§ 7201–7345 · 45 sectionsSubchapter A-Crimes§§ 7201–7232 · 20 sectionsPART I-GENERAL PROVISIONS§§ 7201–7217 · 18 sectionsPART II-PENALTIES APPLICABLE TO CERTAIN TAXES§§ 7231–7232 · 2 sectionsSubchapter B-Other Offenses§§ 7261–7275 · 9 sectionsSubchapter C-Forfeitures§§ 7301–7328 · 11 sectionsPART I-PROPERTY SUBJECT TO FORFEITURE§§ 7301–7304 · 4 sectionsPART II-PROVISIONS COMMON TO FORFEITURES§§ 7321–7328 · 7 sectionsSubchapter D-Miscellaneous Penalty and Forfeiture Provisions§§ 7341–7345 · 5 sectionsCHAPTER 76-JUDICIAL PROCEEDINGS§§ 7401–7491 · 73 sectionsSubchapter A-Civil Actions by the United States§§ 7401–7410 · 10 sectionsSubchapter B-Proceedings by Taxpayers and Third Parties§§ 7421–7437 · 18 sectionsSubchapter C-The Tax Court§§ 7441–7479 · 37 sectionsPART I-ORGANIZATION AND JURISDICTION§§ 7441–7448 · 10 sectionsPART II-PROCEDURE§§ 7451–7466 · 16 sectionsPART III-MISCELLANEOUS PROVISIONS§§ 7470–7475 · 7 sectionsPART IV-DECLARATORY JUDGMENTS§§ 7476–7479 · 4 sectionsSubchapter D-Court Review of Tax Court Decisions§§ 7481–7487 · 7 sectionsSubchapter E-Burden of Proof§ 7491 · 1 sectionCHAPTER 77-MISCELLANEOUS PROVISIONS§§ 7501–7530 · 31 sectionsCHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE§§ 7601–7655 · 21 sectionsSubchapter A-Examination and Inspection§§ 7601–7613 · 12 sectionsSubchapter B-General Powers and Duties§§ 7621–7624 · 4 sectionsSubchapter D-Possessions§§ 7651–7655 · 5 sectionsCHAPTER 79-DEFINITIONS§§ 7701–7705 · 7 sectionsCHAPTER 80-GENERAL RULES§§ 7801–7874 · 18 sectionsSubchapter A-Application of Internal Revenue Laws§§ 7801–7812 · 12 sectionsSubchapter B-Effective Date and Related Provisions§§ 7851–7852 · 2 sectionsSubchapter C-Provisions Affecting More Than One Subtitle§§ 7871–7874 · 4 sectionsSubtitle G-The Joint Committee on Taxation§§ 8001–8023 · 8 sectionsCHAPTER 91-ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE§§ 8001–8005 · 5 sectionsCHAPTER 92-POWERS AND DUTIES OF THE JOINT COMMITTEE§§ 8021–8023 · 3 sectionsSubtitle H-Financing of Presidential Election Campaigns§§ 9001–9042 · 24 sectionsCHAPTER 95-PRESIDENTIAL ELECTION CAMPAIGN FUND§§ 9001–9012 · 12 sectionsCHAPTER 96-PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT§§ 9031–9042 · 12 sectionsSubtitle I-Trust Fund Code§§ 9500–9602 · 14 sections (1 directly here)CHAPTER 98-TRUST FUND CODE§§ 9501–9602 · 13 sectionsSubchapter A-Establishment of Trust Funds§§ 9501–9511 · 11 sectionsSubchapter B-General Provisions§§ 9601–9602 · 2 sectionsSubtitle J-Coal Industry Health Benefits§§ 9701–9722 · 12 sectionsCHAPTER 99-COAL INDUSTRY HEALTH BENEFITS§§ 9701–9722 · 12 sectionsSubchapter A-Definitions of General Applicability§ 9701 · 1 sectionSubchapter B-Combined Benefit Fund§§ 9702–9708 · 7 sectionsPART I-ESTABLISHMENT AND BENEFITS§§ 9702–9703 · 2 sectionsPART II-FINANCING§§ 9704–9706 · 3 sectionsPART III-ENFORCEMENT§ 9707 · 1 sectionPART IV-OTHER PROVISIONS§ 9708 · 1 sectionSubchapter C-Health Benefits of Certain Miners§§ 9711–9712 · 2 sectionsPART I-INDIVIDUAL EMPLOYER PLANS§ 9711 · 1 sectionPART II-1992 UMWA BENEFIT PLAN§ 9712 · 1 sectionSubchapter D-Other Provisions§§ 9721–9722 · 2 sectionsSubtitle K-Group Health Plan Requirements§§ 9801–9834 · 20 sectionsCHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS§§ 9801–9834 · 20 sectionsSubchapter A-Requirements Relating to Portability, Access, and Renewability§§ 9801–9803 · 3 sectionsSubchapter B-Other Requirements§§ 9811–9825 · 13 sectionsSubchapter C-General Provisions§§ 9831–9834 · 4 sections
Cite this legislation
- Official citation
- 26 U.S.C.
- Source
- govinfo.gov
- Data synced
- Licence
- US-Gov-PublicDomain ↗
INTERNAL REVENUE CODE (govinfo.gov, US-Gov-PublicDomain). Retrieved via LawPlayer, https://lawplayer.com/us/act/usc-title-26
This text is synced from govinfo.gov. In case of any discrepancy, the official version prevails.
Text of the U.S. Code 2024 Edition (govinfo), imported 2026-07-04. Amendments enacted after the 2024 Edition are not reflected.
Source: United States Code / CFR (uscode.house.gov, govinfo.gov) — U.S. federal law, public domain (17 U.S.C. § 105).