Title 26 - INTERNAL REVENUE CODE

United States Code > Title 26

Chapters (72)

• CHAPTER 1 - NORMAL TAXES AND SURTAXES (944 sections)
• CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME (3 sections)
• CHAPTER 2A - UNEARNED INCOME MEDICARE CONTRIBUTION (1 sections)
• CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (12 sections)
• CHAPTER 4 - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (4 sections)
• [[26-Ch5|[CHAPTER 5 - REPEALED]]] (3 sections)
• CHAPTER 6 - CONSOLIDATED RETURNS (11 sections)
• CHAPTER 11 - ESTATE TAX (56 sections)
• CHAPTER 12 - GIFT TAX (20 sections)
• CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS (24 sections)
• CHAPTER 14 - SPECIAL VALUATION RULES (4 sections)
• CHAPTER 15 - GIFTS AND BEQUESTS FROM EXPATRIATES (1 sections)
• CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT (19 sections)
• CHAPTER 22 - RAILROAD RETIREMENT TAX ACT (9 sections)
• CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT (43 sections)
• CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX (3 sections)
• CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES (8 sections)
• CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (12 sections)
• CHAPTER 31 - RETAIL EXCISE TAXES (7 sections)
• CHAPTER 32 - MANUFACTURERS EXCISE TAXES (35 sections)
• CHAPTER 33 - FACILITIES AND SERVICES (19 sections)
• CHAPTER 34 - TAXES ON CERTAIN INSURANCE POLICIES (7 sections)
• CHAPTER 35 - TAXES ON WAGERING (13 sections)
• CHAPTER 36 - CERTAIN OTHER EXCISE TAXES (11 sections)
• CHAPTER 37 - REPURCHASE OF CORPORATE STOCK (1 sections)
• [[26-Ch38|[CHAPTER 38 - REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows.]] (9 sections)
• CHAPTER 38 - ENVIRONMENTAL TAXES (8 sections)
• CHAPTER 39 - REGISTRATION-REQUIRED OBLIGATIONS (1 sections)
• CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (7 sections)
• CHAPTER 41 - PUBLIC CHARITIES (2 sections)
• CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (23 sections)
• CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS (23 sections)
• CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES (2 sections)
• CHAPTER 45 - PROVISIONS RELATING TO EXPATRIATED ENTITIES (1 sections)
• CHAPTER 46 - GOLDEN PARACHUTE PAYMENTS (1 sections)
• CHAPTER 47 - CERTAIN GROUP HEALTH PLANS (1 sections)
• CHAPTER 48 - MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE (1 sections)
• CHAPTER 49 - COSMETIC SERVICES (1 sections)
• CHAPTER 50 - FOREIGN PROCUREMENT (1 sections)
• CHAPTER 50A - DESIGNATED DRUGS (1 sections)
• CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER (192 sections)
• CHAPTER 52 - TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (26 sections)
• CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (22 sections)
• CHAPTER 54 - GREENMAIL (1 sections)
• CHAPTER 55 - STRUCTURED SETTLEMENT FACTORING TRANSACTIONS (1 sections)
• CHAPTER 61 - INFORMATION AND RETURNS (125 sections)
• CHAPTER 62 - TIME AND PLACE FOR PAYING TAX (17 sections)
• CHAPTER 63 - ASSESSMENT (25 sections)
• CHAPTER 64 - COLLECTION (40 sections)
• CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS (38 sections)
• CHAPTER 66 - LIMITATIONS (13 sections)
• CHAPTER 67 - INTEREST (9 sections)
• CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (81 sections)
• CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS (8 sections)
• CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC. (10 sections)
• CHAPTER 71 - TRANSFEREES AND FIDUCIARIES (5 sections)
• CHAPTER 72 - LICENSING AND REGISTRATION (3 sections)
• CHAPTER 73 - BONDS (3 sections)
• CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES (4 sections)
• CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (60 sections)
• CHAPTER 76 - JUDICIAL PROCEEDINGS (75 sections)
• CHAPTER 77 - MISCELLANEOUS PROVISIONS (33 sections)
• CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (23 sections)
• CHAPTER 79 - DEFINITIONS (8 sections)
• CHAPTER 80 - GENERAL RULES (18 sections)
• CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE (5 sections)
• CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE (3 sections)
• CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND (13 sections)
• CHAPTER 96 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT (12 sections)
• CHAPTER 98 - TRUST FUND CODE (14 sections)
• CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS (12 sections)
• CHAPTER 100 - GROUP HEALTH PLAN REQUIREMENTS (23 sections)