Subtitle F: Procedure and Administration
Chapter 61: INFORMATION AND RETURNS
- Subchapter A: Returns and Records
- Part I: RECORDS, STATEMENTS, AND SPECIAL RETURNS
- Part II: TAX RETURNS OR STATEMENTS
- Part III: INFORMATION RETURNS
- Part IV: SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
- Part V: TIME FOR FILING RETURNS AND OTHER DOCUMENTS
- Part VI: EXTENSION OF TIME FOR FILING RETURNS
- Part VII: PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
- Part VIII: DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
- Subchapter B: Miscellaneous Provisions
- Section 6101: Period covered by returns or other documents
- Section 6102: Computations on returns or other documents
- Section 6103: Confidentiality and disclosure of returns and return information
- Section 6104: Publicity of information required from certain exempt organizations and certain trusts
- Section 6105: Confidentiality of information arising under treaty obligations
- [Section 6106: Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
- Section 6107: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Section 6108: Statistical publications and studies
- Section 6109: Identifying numbers
- Section 6110: Public inspection of written determinations
- Section 6111: Disclosure of reportable transactions
- Section 6112: Material advisors of reportable transactions must keep lists of advisees, etc.
- Section 6113: Disclosure of nondeductibility of contributions
- Section 6114: Treaty-based return positions
- Section 6115: Disclosure related to quid pro quo contributions
- Section 6116: Requirement for prisons located in United States to provide information for tax administration
- Section 6117: Cross reference
Chapter 62: TIME AND PLACE FOR PAYING TAX
- Subchapter A: Place and Due Date for Payment of Tax
- Section 6151: Time and place for paying tax shown on returns
- [Section 6152: Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
- [Section 6153: Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
- [Section 6154: Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
- Section 6155: Payment on notice and demand
- [Section 6156: Repealed. Pub. L. 108–357, title VIII, § 867(b)(1), Oct. 22, 2004, 118 Stat. 1622]
- Section 6157: Payment of Federal unemployment tax on quarterly or other time period basis
- [Section 6158: Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
- Section 6159: Agreements for payment of tax liability in installments
- Subchapter B: Extensions of Time for Payment
- Section 6161: Extension of time for paying tax
- [Section 6162: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825]
- Section 6163: Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- Section 6164: Extension of time for payment of taxes by corporations expecting carrybacks
- Section 6165: Bonds where time to pay tax or deficiency has been extended
- Section 6166: Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- [Section 6166A: Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
- Section 6167: Extension of time for payment of tax attributable to recovery of foreign expropriation losses
Chapter 63: ASSESSMENT
- Subchapter A: In General
- Section 6201: Assessment authority
- Section 6202: Establishment by regulations of mode or time of assessment
- Section 6203: Method of assessment
- Section 6204: Supplemental assessments
- Section 6205: Special rules applicable to certain employment taxes
- Section 6206: Special rules applicable to excessive claims under certain sections
- Section 6207: Cross references
- Subchapter B: Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
- Subchapter C: Treatment of Partnerships
Chapter 64: COLLECTION
- Subchapter A: General Provisions
- Section 6301: Collection authority
- Section 6302: Mode or time of collection
- Section 6303: Notice and demand for tax
- Section 6304: Fair tax collection practices
- Section 6305: Collection of certain liability
- Section 6306: Qualified tax collection contracts
- Section 6307: Special compliance personnel program account
- Subchapter B: Receipt of Payment
- Section 6311: Payment of tax by commercially acceptable means
- [Section 6312: Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
- Section 6313: Fractional parts of a cent
- Section 6314: Receipt for taxes
- Section 6315: Payments of estimated income tax
- Section 6316: Payment by foreign currency
- Section 6317: Payments of Federal unemployment tax for calendar quarter
- Subchapter C: Lien for Taxes
- Subchapter D: Seizure of Property for Collection of Taxes
- [Subchapter E: Repealed]
- [Section 6361 to 6365: Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
Chapter 65: ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A: Procedure in General
- Section 6401: Amounts treated as overpayments
- Section 6402: Authority to make credits or refunds
- Section 6403: Overpayment of installment
- Section 6404: Abatements
- Section 6405: Reports of refunds and credits
- Section 6406: Prohibition of administrative review of decisions
- Section 6407: Date of allowance of refund or credit
- Section 6408: State escheat laws not to apply
- Section 6409: Refunds disregarded in the administration of Federal programs and federally assisted programs
- Subchapter B: Rules of Special Application
- Section 6411: Tentative carryback and refund adjustments
- Section 6412: Floor stocks refunds
- Section 6413: Special rules applicable to certain employment taxes
- Section 6414: Income tax withheld
- Section 6415: Credits or refunds to persons who collected certain taxes
- Section 6416: Certain taxes on sales and services
- [Section 6417: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827]
- [Section 6418: Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- Section 6419: Excise tax on wagering
- Section 6420: Gasoline used on farms
- Section 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- Section 6422: Cross references
- Section 6423: Conditions to allowance in the case of alcohol and tobacco taxes
- [Section 6424: Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- Section 6425: Adjustment of overpayment of estimated income tax by corporation
- Section 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- Section 6427: Fuels not used for taxable purposes
- [Section 6428: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(112)(A), Dec. 19, 2014, 128 Stat. 4054]
- [Section 6429: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]
- Section 6430: Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- [Section 6431: Repealed. Pub. L. 115–97, title I, § 13404(b), Dec. 22, 2017, 131 Stat. 2138]
- [Section 6432: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(7)(A), Mar. 23, 2018, 132 Stat. 1212]
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 75: CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A: Crimes
- Subchapter B: Other Offenses
- Section 7261: Representation that retailers’ excise tax is excluded from price of article
- Section 7262: Violation of occupational tax laws relating to wagering—failure to pay special tax
- [Section 7263: Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Section 7264: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7265: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Section 7266: Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- [Section 7267: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Section 7268: Possession with intent to sell in fraud of law or to evade tax
- Section 7269: Failure to produce records
- Section 7270: Insurance policies
- Section 7271: Penalties for offenses relating to stamps
- Section 7272: Penalty for failure to register or reregister
- Section 7273: Penalties for offenses relating to special taxes
- [Section 7274: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Section 7275: Penalty for offenses relating to certain airline tickets and advertising
- Subchapter C: Forfeitures
- Subchapter D: Miscellaneous Penalty and Forfeiture Provisions
- Section 7341: Penalty for sales to evade tax
- Section 7342: Penalty for refusal to permit entry or examination
- Section 7343: Definition of term “person”
- Section 7344: Extended application of penalties relating to officers of the Treasury Department
- Section 7345: Revocation or denial of passport in case of certain tax delinquencies
Chapter 76: JUDICIAL PROCEEDINGS
- Subchapter A: Civil Actions by the United States
- Section 7401: Authorization
- Section 7402: Jurisdiction of district courts
- Section 7403: Action to enforce lien or to subject property to payment of tax
- Section 7404: Authority to bring civil action for estate taxes
- Section 7405: Action for recovery of erroneous refunds
- Section 7406: Disposition of judgments and moneys recovered
- Section 7407: Action to enjoin tax return preparers
- Section 7408: Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Section 7409: Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Section 7410: Cross references
- Subchapter B: Proceedings by Taxpayers and Third Parties
- Section 7421: Prohibition of suits to restrain assessment or collection
- Section 7422: Civil actions for refund
- Section 7423: Repayments to officers or employees
- Section 7424: Intervention
- Section 7425: Discharge of liens
- Section 7426: Civil actions by persons other than taxpayers
- Section 7427: Tax return preparers
- Section 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- Section 7429: Review of jeopardy levy or assessment procedures
- Section 7430: Awarding of costs and certain fees
- Section 7431: Civil damages for unauthorized inspection or disclosure of returns and return information
- Section 7432: Civil damages for failure to release lien
- Section 7433: Civil damages for certain unauthorized collection actions
- Section 7433A: Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- Section 7434: Civil damages for fraudulent filing of information returns
- Section 7435: Civil damages for unauthorized enticement of information disclosure
- Section 7436: Proceedings for determination of employment status
- Section 7437: Cross references
- Subchapter C: The Tax Court
- Subchapter D: Court Review of Tax Court Decisions
- Section 7481: Date when Tax Court decision becomes final
- Section 7482: Courts of review
- Section 7483: Notice of appeal
- Section 7484: Change of incumbent in office
- Section 7485: Bond to stay assessment and collection
- Section 7486: Refund, credit, or abatement of amounts disallowed
- Section 7487: Cross references
- Subchapter E: Burden of Proof
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
- Subchapter A: Examination and Inspection
- Section 7601: Canvass of districts for taxable persons and objects
- Section 7602: Examination of books and witnesses
- Section 7603: Service of summons
- Section 7604: Enforcement of summons
- Section 7605: Time and place of examination
- Section 7606: Entry of premises for examination of taxable objects
- [Section 7607: Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
- Section 7608: Authority of internal revenue enforcement officers
- Section 7609: Special procedures for third-party summonses
- Section 7610: Fees and costs for witnesses
- Section 7611: Restrictions on church tax inquiries and examinations
- Section 7612: Special procedures for summonses for computer software
- Section 7613: Cross references
- Subchapter B: General Powers and Duties
- [Subchapter C: Repealed]
- [Section 7641: Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
- Subchapter D: Possessions
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
- Subchapter A: Application of Internal Revenue Laws
- Section 7801: Authority of Department of the Treasury
- Section 7802: Internal Revenue Service Oversight Board
- Section 7803: Commissioner of Internal Revenue; other officials
- Section 7804: Other personnel
- Section 7805: Rules and regulations
- Section 7806: Construction of title
- Section 7807: Rules in effect upon enactment of this title
- Section 7808: Depositaries for collections
- Section 7809: Deposit of collections
- Section 7810: Revolving fund for redemption of real property
- Section 7811: Taxpayer Assistance Orders
- Section 7812: Streamlined critical pay authority for information technology positions
- Subchapter B: Effective Date and Related Provisions
- Subchapter C: Provisions Affecting More Than One Subtitle