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119th Congress

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119th Congress

Title 26

Internal Revenue Code

2,162 sections in 72 chapters · usc26.xml · release point 119-108

Subtitle A — Income Taxes

Ch. 1 Normal Taxes and Surtaxes§§ 1–1400Z–2
Ch. 2 Tax on Self-Employment Income§§ 1401–1403
Ch. 2A Unearned Income Medicare Contribution§ 1411
Ch. 3 Withholding of Tax on Nonresident Aliens and Foreign Corporations§§ 1441–1465
Ch. 4 Taxes to Enforce Reporting on Certain Foreign Accounts§§ 1471–1474
Ch. 5 Repealed]§§ 1491, 1492–1494
Ch. 6 Consolidated Returns§§ 1501–1564

Subtitle B — Estate and Gift Taxes

Ch. 11 Estate Tax§§ 2001–2210
Ch. 12 Gift Tax§§ 2501–2524
Ch. 13 Tax on Generation-Skipping Transfers§§ 2601–2664
Ch. 14 Special Valuation Rules§§ 2701–2704
Ch. 15 Gifts and Bequests from Expatriates§ 2801

Subtitle C — Employment Taxes

Ch. 21 Federal Insurance Contributions Act§§ 3101–3134
Ch. 22 Railroad Retirement Tax Act§§ 3201–3241
Ch. 23 Federal Unemployment Tax Act§§ 3301–3311
Ch. 23A Railroad Unemployment Repayment Tax§§ 3321–3323
Ch. 24 Collection of Income Tax at Source on Wages§§ 3401–3451 to 3456
Ch. 25 General Provisions Relating to Employment Taxes§§ 3501–3512

Subtitle D — Miscellaneous Excise Taxes

Ch. 31 Retail Excise Taxes§§ 4001 to 4003–4053
Ch. 32 Manufacturers Excise Taxes§§ 4061 to 4063–4227
Ch. 33 Facilities and Services§§ 4231 to 4234–4294, 4295
Ch. 34 Taxes on Certain Insurance Policies§§ 4371–4377
Ch. 35 Taxes on Wagering§§ 4401–4424
Ch. 36 Certain Other Excise Taxes§§ 4461–4495 to 4498
Ch. 37 Repurchase of Corporate Stock§ 4501
Ch. 38 Repealed] 1§§ 4521–4601 to 4603
Ch. 38 Environmental Taxes§§ 4611–4682
Ch. 39 Registration-Required Obligations§ 4701
Ch. 40 General Provisions Relating to Occupational Taxes§§ 4901–4907
Ch. 41 Public Charities§§ 4911–4912
Ch. 42 Private Foundations; and Certain Other Tax-Exempt Organizations§§ 4940–4968
Ch. 43 Qualified Pension, Etc., Plans§§ 4971–4980I
Ch. 44 Qualified Investment Entities§§ 4981–4982
Ch. 45 Provisions Relating to Expatriated Entities§ 4985
Ch. 46 Golden Parachute Payments§ 4999
Ch. 47 Certain Group Health Plans§ 5000
Ch. 48 Maintenance of Minimum Essential Coverage§ 5000A
Ch. 49 Cosmetic Services§ 5000B
Ch. 50 Foreign Procurement§ 5000C
Ch. 50A Designated Drugs§ 5000D

Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

Ch. 51 Distilled Spirits, Wines, and Beer§§ 5001–5692
Ch. 52 Tobacco Products and Cigarette Papers and Tubes§§ 5701–5763
Ch. 53 Machine Guns, Destructive Devices, and Certain Other Firearms§§ 5801–5872
Ch. 54 Greenmail§ 5881
Ch. 55 Structured Settlement Factoring Transactions§ 5891

Subtitle F — Procedure and Administration

Ch. 61 Information and Returns§§ 6001–6117
Ch. 62 Time and Place for Paying Tax§§ 6151–6167
Ch. 63 Assessment§§ 6201–6241
Ch. 64 Collection§§ 6301–6361 to 6365
Ch. 65 Abatements, Credits, and Refunds§§ 6401–6435
Ch. 66 Limitations§§ 6501–6533
Ch. 67 Interest§§ 6601–6631
Ch. 68 Additions to the Tax, Additional Amounts, and Assessable Penalties§§ 6651–6751
Ch. 69 General Provisions Relating to Stamps§§ 6801–6808
Ch. 70 Jeopardy, Receiverships, Etc.§§ 6851–6873
Ch. 71 Transferees and Fiduciaries§§ 6901–6905
Ch. 72 Licensing and Registration§§ 7001–7012
Ch. 73 Bonds§§ 7101–7103
Ch. 74 Closing Agreements and Compromises§§ 7121–7124
Ch. 75 Crimes, Other Offenses, and Forfeitures§§ 7201–7345
Ch. 76 Judicial Proceedings§§ 7401–7491
Ch. 77 Miscellaneous Provisions§§ 7501–7530
Ch. 78 Discovery of Liability and Enforcement of Title§§ 7601–7655
Ch. 79 Definitions§§ 7701–7705
Ch. 80 General Rules§§ 7801–7874

Subtitle G — The Joint Committee on Taxation

Ch. 91 Organization and Membership of the Joint Committee§§ 8001–8005
Ch. 92 Powers and Duties of the Joint Committee§§ 8021–8023

Subtitle H — Financing of Presidential Election Campaigns

Ch. 95 Presidential Election Campaign Fund§§ 9001–9013
Ch. 96 Presidential Primary Matching Payment Account§§ 9031–9042

Subtitle I — Trust Fund Code

Ch. 98 Trust Fund Code§§ 9501–9602

Subtitle J — Coal Industry Health Benefits

Ch. 99 Coal Industry Health Benefits§§ 9701–9722

Subtitle K — Group Health Plan Requirements

Ch. 100 Group Health Plan Requirements§§ 9801–9834

Outside any chapter