Title 26: INTERNAL REVENUE CODE
Subtitle A: Income Taxes
- Chapter 1: NORMAL TAXES AND SURTAXES
- Subchapter A: Determination of Tax Liability
- Subchapter B: Computation of Taxable Income
- Subchapter C: Corporate Distributions and Adjustments
- Subchapter D: Deferred Compensation, Etc.
- Subchapter E: Accounting Periods and Methods of Accounting
- Subchapter F: Exempt Organizations
- Subchapter G: Corporations Used to Avoid Income Tax on Shareholders
- Subchapter H: Banking Institutions
- Subchapter I: Natural Resources
- Subchapter J: Estates, Trusts, Beneficiaries, and Decedents
- Subchapter K: Partners and Partnerships
- Subchapter L: Insurance Companies
- Subchapter M: Regulated Investment Companies and Real Estate Investment Trusts
- Subchapter N: Tax Based on Income From Sources Within or Without the United States
- Subchapter O: Gain or Loss on Disposition of Property
- Subchapter P: Capital Gains and Losses
- Subchapter Q: Readjustment of Tax Between Years and Special Limitations
- Subchapter R: Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Subchapter S: Tax Treatment of S Corporations and Their Shareholders
- Subchapter T: Cooperatives and Their Patrons
- Subchapter U: Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
- Subchapter V: Title 11 Cases
- [Subchapter W: Repealed]
- [Subchapter X: Repealed]
- [Subchapter Y: Repealed]
- Subchapter Z: Opportunity Zones
- 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- [Chapter 5: REPEALED]
- [Section 1491, 1492: Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
- [Section 1493: Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
- [Section 1494: Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
- Chapter 6: CONSOLIDATED RETURNS
Subtitle B: Estate and Gift Taxes
- Chapter 11: ESTATE TAX
- Chapter 12: GIFT TAX
- Chapter 13: TAX ON GENERATION-SKIPPING TRANSFERS
- Chapter 14: SPECIAL VALUATION RULES
- Section 2701: Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Section 2702: Special valuation rules in case of transfers of interests in trusts
- Section 2703: Certain rights and restrictions disregarded
- Section 2704: Treatment of certain lapsing rights and restrictions
- Chapter 15: GIFTS AND BEQUESTS FROM EXPATRIATES
Subtitle C: Employment Taxes
- Chapter 21: FEDERAL INSURANCE CONTRIBUTIONS ACT
- Chapter 22: RAILROAD RETIREMENT TAX ACT
- Chapter 23: FEDERAL UNEMPLOYMENT TAX ACT
- Section 3301: Rate of tax
- Section 3302: Credits against tax
- Section 3303: Conditions of additional credit allowance
- Section 3304: Approval of State laws
- Section 3305: Applicability of State law
- Section 3306: Definitions
- Section 3307: Deductions as constructive payments
- Section 3308: Instrumentalities of the United States
- Section 3309: State law coverage of services performed for nonprofit organizations or governmental entities
- Section 3310: Judicial review
- Section 3311: Short title
- Chapter 23A: RAILROAD UNEMPLOYMENT REPAYMENT TAX
- Chapter 24: COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- Section 3401: Definitions
- Section 3402: Income tax collected at source
- Section 3403: Liability for tax
- Section 3404: Return and payment by governmental employer
- Section 3405: Special rules for pensions, annuities, and certain other deferred income
- Section 3406: Backup withholding
- [Section 3451 to 3456: Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
- Chapter 25: GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
- Section 3501: Collection and payment of taxes
- Section 3502: Nondeductibility of taxes in computing taxable income
- Section 3503: Erroneous payments
- Section 3504: Acts to be performed by agents
- Section 3505: Liability of third parties paying or providing for wages
- Section 3506: Individuals providing companion sitting placement services
- [Section 3507: Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- Section 3508: Treatment of real estate agents and direct sellers
- Section 3509: Determination of employer’s liability for certain employment taxes
- Section 3510: Coordination of collection of domestic service employment taxes with collection of income taxes
- Section 3511: Certified professional employer organizations
- Section 3512: Treatment of certain persons as employers with respect to motion picture projects
Subtitle D: Miscellaneous Excise Taxes
- Chapter 31: RETAIL EXCISE TAXES
- [Subchapter A: Repealed]
- Subchapter B: Special Fuels
- Subchapter C: Heavy Trucks and Trailers
- Chapter 32: MANUFACTURERS EXCISE TAXES
- Chapter 33: FACILITIES AND SERVICES
- [Subchapter A: Repealed]
- Subchapter B: Communications
- Subchapter C: Transportation by Air
- [Subchapter D: Repealed]
- Subchapter E: Special Provisions Applicable to Services and Facilities Taxes
- Chapter 34: TAXES ON CERTAIN INSURANCE POLICIES
- Chapter 35: TAXES ON WAGERING
- Chapter 36: CERTAIN OTHER EXCISE TAXES
- Subchapter A: Harbor Maintenance Tax
- Subchapter B: Transportation by Water
- [Subchapter C: Repealed]
- Subchapter D: Tax on Use of Certain Vehicles
- [Subchapter E: Repealed]
- [Subchapter F: Repealed]
- [Chapter 37: REPEALED]
- [Section 4501 to 4503: Repealed. Pub. L. 101–508, title XI, § 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388–522]
- Chapter 38: ENVIRONMENTAL TAXES
- Chapter 39: REGISTRATION-REQUIRED OBLIGATIONS
- Chapter 40: GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- Section 4901: Payment of tax
- Section 4902: Liability of partners
- Section 4903: Liability in case of business in more than one location
- Section 4904: Liability in case of different businesses of same ownership and location
- Section 4905: Liability in case of death or change of location
- Section 4906: Application of State laws
- Section 4907: Federal agencies or instrumentalities
- Chapter 41: PUBLIC CHARITIES
- Chapter 42: PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- Subchapter A: Private Foundations
- Subchapter B: Black Lung Benefit Trusts
- Subchapter C: Political Expenditures of Section 501(c)(3) Organizations
- Subchapter D: Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
- Subchapter E: Abatement of First and Second Tier Taxes in Certain Cases
- Subchapter F: Tax Shelter Transactions
- Subchapter G: Donor Advised Funds
- Subchapter H: Excise Tax Based on Investment Income of Private Colleges and Universities
- Chapter 43: QUALIFIED PENSION, ETC., PLANS
- Section 4971: Taxes on failure to meet minimum funding standards
- Section 4972: Tax on nondeductible contributions to qualified employer plans
- Section 4973: Tax on excess contributions to certain tax-favored accounts and annuities
- Section 4974: Excise tax on certain accumulations in qualified retirement plans
- Section 4975: Tax on prohibited transactions
- Section 4976: Taxes with respect to funded welfare benefit plans
- Section 4977: Tax on certain fringe benefits provided by an employer
- Section 4978: Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- [Section 4978A: Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- [Section 4978B: Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- Section 4979: Tax on certain excess contributions
- Section 4979A: Tax on certain prohibited allocations of qualified securities
- Section 4980: Tax on reversion of qualified plan assets to employer
- [Section 4980A: Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- Section 4980B: Failure to satisfy continuation coverage requirements of group health plans
- Section 4980C: Requirements for issuers of qualified long-term care insurance contracts
- Section 4980D: Failure to meet certain group health plan requirements
- Section 4980E: Failure of employer to make comparable Archer MSA contributions
- Section 4980F: Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Section 4980G: Failure of employer to make comparable health savings account contributions
- Section 4980H: Shared responsibility for employers regarding health coverage
- Section 4980I: Excise tax on high cost employer-sponsored health coverage
- 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
Subtitle E: Alcohol, Tobacco, and Certain Other Excise Taxes
- Chapter 51: DISTILLED SPIRITS, WINES, AND BEER
- Subchapter A: Gallonage and Occupational Taxes
- Subchapter B: Qualification Requirements for Distilled Spirits Plants
- Subchapter C: Operation of Distilled Spirits Plants
- Subchapter D: Industrial Use of Distilled Spirits
- Subchapter E: General Provisions Relating to Distilled Spirits
- Subchapter F: Bonded and Taxpaid Wine Premises
- Subchapter G: Breweries
- Subchapter H: Miscellaneous Plants and Warehouses
- Subchapter I: Miscellaneous General Provisions
- Subchapter J: Penalties, Seizures, and Forfeitures Relating to Liquors
- Chapter 52: TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
- Subchapter A: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
- Subchapter B: Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
- Subchapter C: Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
- Subchapter D: Occupational Tax
- Subchapter E: Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
- Subchapter F: General Provisions
- Subchapter G: Penalties and Forfeitures
- Chapter 53: MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- Chapter 54: GREENMAIL
- Chapter 55: STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subtitle F: Procedure and Administration
- 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
- Section 6801: Authority for establishment, alteration, and distribution
- Section 6802: Supply and distribution
- Section 6803: Accounting and safeguarding
- Section 6804: Attachment and cancellation
- Section 6805: Redemption of stamps
- Section 6806: Occupational tax stamps
- Section 6807: Stamping, marking, and branding seized goods
- Section 6808: Special 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
- Section 7501: Liability for taxes withheld or collected
- Section 7502: Timely mailing treated as timely filing and paying
- Section 7503: Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- Section 7504: Fractional parts of a dollar
- Section 7505: Sale of personal property acquired by the United States
- Section 7506: Administration of real estate acquired by the United States
- Section 7507: Exemption of insolvent banks from tax
- Section 7508: Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- Section 7508A: Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- Section 7509: Expenditures incurred by the United States Postal Service
- Section 7510: Exemption from tax of domestic goods purchased for the United States
- [Section 7511: Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- Section 7512: Separate accounting for certain collected taxes, etc.
- Section 7513: Reproduction of returns and other documents
- Section 7514: Authority to prescribe or modify seals
- [Section 7515: Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- Section 7516: Supplying training and training aids on request
- Section 7517: Furnishing on request of statement explaining estate or gift valuation
- Section 7518: Tax incentives relating to merchant marine capital construction funds
- Section 7519: Required payments for entities electing not to have required taxable year
- Section 7520: Valuation tables
- Section 7521: Procedures involving taxpayer interviews
- Section 7522: Content of tax due, deficiency, and other notices
- Section 7523: Graphic presentation of major categories of Federal outlays and income
- Section 7524: Annual notice of tax delinquency
- Section 7525: Confidentiality privileges relating to taxpayer communications
- Section 7526: Low-income taxpayer clinics
- Section 7526A: Return preparation programs for applicable taxpayers
- Section 7527: Advance payment of credit for health insurance costs of eligible individuals
- Section 7528: Internal Revenue Service user fees
- Section 7529: Notification of suspected identity theft
- Chapter 78: DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Chapter 79: DEFINITIONS
- Section 7701: Definitions
- Section 7702: Life insurance contract defined
- Section 7702A: Modified endowment contract defined
- Section 7702B: Treatment of qualified long-term care insurance
- Section 7703: Determination of marital status
- Section 7704: Certain publicly traded partnerships treated as corporations
- Section 7705: Certified professional employer organizations
- Chapter 80: GENERAL RULES
Subtitle G: The Joint Committee on Taxation
Subtitle H: Financing of Presidential Election Campaigns
- Chapter 95: PRESIDENTIAL ELECTION CAMPAIGN FUND
- Section 9001: Short title
- Section 9002: Definitions
- Section 9003: Condition for eligibility for payments
- Section 9004: Entitlement of eligible candidates to payments
- Section 9005: Certification by Commission
- Section 9006: Payments to eligible candidates
- Section 9007: Examinations and audits; repayments
- Section 9008: Payments for presidential nominating conventions
- Section 9009: Reports to Congress; regulations
- Section 9010: Participation by Commission in judicial proceedings
- Section 9011: Judicial review
- Section 9012: Criminal penalties
- [Section 9013: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212]
- Chapter 96: PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
- Section 9031: Short title
- Section 9032: Definitions
- Section 9033: Eligibility for payments
- Section 9034: Entitlement of eligible candidates to payments
- Section 9035: Qualified campaign expense limitations
- Section 9036: Certification by Commission
- Section 9037: Payments to eligible candidates
- Section 9038: Examinations and audits; repayments
- Section 9039: Reports to Congress; regulations
- Section 9040: Participation by Commission in judicial proceedings
- Section 9041: Judicial review
- Section 9042: Criminal penalties