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26 USC - Internal Revenue Code

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Title 26 - Internal Revenue Code

Subtitle V - Immunity of Witnesses
Chapter 1 - Normal Taxes and Surtaxes
Chapter 2 - Tax on Self-employment Income
§ 1401 Rate of tax
§ 1402 Definitions
§ 1403 Miscellaneous provisions
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations
Chapter 6 - Consolidated Returns
Subtitle V - Immunity of Witnesses
Chapter 11 - Estate Tax
Chapter 12 - Gift Tax
Chapter 13 - Tax on Generation-skipping Transfers
Chapter 14 - Special Valuation Rules
§ 2701 Special valuation rules in case of transfers of certain interests in corporations or partnerships
§ 2702 Special valuation rules in case of transfers of interests in trusts
§ 2703 Certain rights and restrictions disregarded
§ 2704 Treatment of certain lapsing rights and restrictions
Subtitle V - Immunity of Witnesses
Chapter 21 - Federal Insurance Contributions Act
Chapter 22 - Railroad Retirement Tax Act
Chapter 23 - Federal Unemployment Tax Act
§ 3301 Rate of tax
§ 3302 Credits against tax
§ 3303 Conditions of additional credit allowance
§ 3304 Approval of State laws
§ 3305 Applicability of State law
§ 3306 Definitions
§ 3307 Deductions as constructive payments
§ 3308 Instrumentalities of the United States
§ 3309 State law coverage of services performed for nonprofit organizations or governmental entities
§ 3310 Judicial review
§ 3311 Short title
Chapter 23A - Railroad Unemployment Repayment Tax
§ 3321 Imposition of tax
§ 3322 Definitions
Chapter 24 - Collection of Income Tax At Source on Wages
§ 3401 Definitions
§ 3402 Income tax collected at source
§ 3403 Liability for tax
§ 3404 Return and payment by governmental employer
§ 3405 Special rules for pensions, annuities, and certain other deferred income
§ 3406 Backup withholding
Chapter 25 - General Provisions Relating to Employment Taxes
§ 3501 Collection and payment of taxes
§ 3502 Nondeductibility of taxes in computing taxable income
§ 3503 Erroneous payments
§ 3504 Acts to be performed by agents
§ 3505 Liability of third parties paying or providing for wages
§ 3506 Individuals providing companion sitting placement services
§ 3507 Advance payment of earned income credit
§ 3508 Treatment of real estate agents and direct sellers
§ 3509 Determination of employer’s liability for certain employment taxes
§ 3510 Coordination of collection of domestic service employment taxes with collection of income taxes
Subtitle V - Immunity of Witnesses
Chapter 31 - Retail Excise Taxes
Chapter 32 - Manufacturers Excise Taxes
Chapter 33 - Facilities and Services
Chapter 34 - Policies Issued by Foreign Insurers
§ 4371 Imposition of tax
§ 4372 Definitions
§ 4373 Exemptions
§ 4374 Liability for tax
Chapter 35 - Taxes on Wagering
Chapter 36 - Certain Other Excise Taxes
Chapter 38 - Environmental Taxes
Chapter 40 - General Provisions Relating to Occupational Taxes
§ 4901 Payment of tax
§ 4902 Liability of partners
§ 4903 Liability in case of business in more than one location
§ 4904 Liability in case of different businesses of same ownership and location
§ 4905 Liability in case of death or change of location
§ 4906 Application of State laws
§ 4907 Federal agencies or instrumentalities
Chapter 41 - Public Charities
§ 4911 Tax on excess expenditures to influence legislation
§ 4912 Tax on disqualifying lobbying expenditures of certain organizations
Chapter 42 - Private Foundations; and Certain Other Tax-exempt Organizations
Chapter 43 - Qualified Pension, Etc., Plans
§ 4971 Taxes on failure to meet minimum funding standards
§ 4972 Tax on nondeductible contributions to qualified employer plans
§ 4973 Tax on excess contributions to certain tax-favored accounts and annuities
§ 4974 Excise tax on certain accumulations in qualified retirement plans
§ 4975 Tax on prohibited transactions
§ 4976 Taxes with respect to funded welfare benefit plans
§ 4977 Tax on certain fringe benefits provided by an employer
§ 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
§ 4979 Tax on certain excess contributions
§ 4979A Tax on certain prohibited allocations of qualified securities
§ 4980 Tax on reversion of qualified plan assets to employer
§ 4980B Failure to satisfy continuation coverage requirements of group health plans
§ 4980C Requirements for issuers of qualified long-term care insurance contracts
§ 4980D Failure to meet certain group health plan requirements
§ 4980E Failure of employer to make comparable Archer MSA contributions
§ 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
§ 4980G Failure of employer to make comparable health savings account contributions
Chapter 44 - Qualified Investment Entities
§ 4981 Excise tax on undistributed income of real estate investment trusts
§ 4982 Excise tax on undistributed income of regulated investment companies
Subtitle V - Immunity of Witnesses
Chapter 51 - Distilled Spirits, Wines, and Beer
Chapter 52 - Tobacco Products and Cigarette Papers and Tubes
Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms
Subtitle V - Immunity of Witnesses
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
§ 6801 Authority for establishment, alteration, and distribution
§ 6802 Supply and distribution
§ 6803 Accounting and safeguarding
§ 6804 Attachment and cancellation
§ 6805 Redemption of stamps
§ 6806 Occupational tax stamps
§ 6807 Stamping, marking, and branding seized goods
§ 6808 Special provisions relating to stamps
Chapter 70 - Jeopardy, Receiverships, Etc.
Chapter 71 - Transferees and Fiduciaries
§ 6901 Transferred assets
§ 6902 Provisions of special application to transferees
§ 6903 Notice of fiduciary relationship
§ 6904 Prohibition of injunctions
§ 6905 Discharge of executor from personal liability for decedent’s income and gift taxes
Chapter 72 - Licensing and Registration
Chapter 73 - Bonds
§ 7101 Form of bonds
§ 7102 Single bond in lieu of multiple bonds
§ 7103 Cross referencesOther provisions for bonds
Chapter 74 - Closing Agreements and Compromises
§ 7121 Closing agreements
§ 7122 Compromises
§ 7123 Appeals dispute resolution procedures
§ 7124 Cross references
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Chapter 76 - Judicial Proceedings
Chapter 77 - Miscellaneous Provisions
§ 7501 Liability for taxes withheld or collected
§ 7502 Timely mailing treated as timely filing and paying
§ 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7504 Fractional parts of a dollar
§ 7505 Sale of personal property acquired by the United States
§ 7506 Administration of real estate acquired by the United States
§ 7507 Exemption of insolvent banks from tax
§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§ 7508A Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
§ 7509 Expenditures incurred by the United States Postal Service
§ 7510 Exemption from tax of domestic goods purchased for the United States
§ 7512 Separate accounting for certain collected taxes, etc.
§ 7513 Reproduction of returns and other documents
§ 7514 Authority to prescribe or modify seals
§ 7516 Supplying training and training aids on request
§ 7517 Furnishing on request of statement explaining estate or gift valuation
§ 7518 Tax incentives relating to merchant marine capital construction funds
§ 7519 Required payments for entities electing not to have required taxable year
§ 7520 Valuation tables
§ 7521 Procedures involving taxpayer interviews
§ 7522 Content of tax due, deficiency, and other notices
§ 7523 Graphic presentation of major categories of Federal outlays and income
§ 7524 Annual notice of tax delinquency
§ 7525 Confidentiality privileges relating to taxpayer communications
§ 7526 Low-income taxpayer clinics
§ 7527 Advance payment of credit for health insurance costs of eligible individuals
§ 7528 Internal Revenue Service user fees
Chapter 78 - Discovery of Liability and Enforcement of Title
Chapter 79 - Definitions
§ 7701 Definitions
§ 7702 Life insurance contract defined
§ 7702A Modified endowment contract defined
§ 7702B Treatment of qualified long-term care insurance
§ 7703 Determination of marital status
§ 7704 Certain publicly traded partnerships treated as corporations
Chapter 80 - General Rules
Subtitle V - Immunity of Witnesses
Chapter 91 - Organization and Membership of the Joint Committee
§ 8001 Authorization
§ 8002 Membership
§ 8003 Election of chairman and vice chairman
§ 8004 Appointment and compensation of staff
§ 8005 Payment of expenses
Chapter 92 - Powers and Duties of the Joint Committee
§ 8021 Powers
§ 8022 Duties
§ 8023 Additional powers to obtain data
Subtitle V - Immunity of Witnesses
Chapter 95 - Presidential Election Campaign Fund
§ 9001 Short title
§ 9002 Definitions
§ 9003 Condition for eligibility for payments
§ 9004 Entitlement of eligible candidates to payments
§ 9005 Certification by Commission
§ 9006 Payments to eligible candidates
§ 9007 Examinations and audits; repayments
§ 9008 Payments for presidential nominating conventions
§ 9009 Reports to Congress; regulations
§ 9010 Participation by Commission in judicial proceedings
§ 9011 Judicial review
§ 9012 Criminal penalties
§ 9013 Effective date of chapter
Chapter 96 - Presidential Primary Matching Payment Account
§ 9031 Short title
§ 9032 Definitions
§ 9033 Eligibility for payments
§ 9034 Entitlement of eligible candidates to payments
§ 9035 Qualified campaign expense limitations
§ 9036 Certification by Commission
§ 9037 Payments to eligible candidates
§ 9038 Examinations and audits; repayments
§ 9039 Reports to Congress; regulations
§ 9040 Participation by Commission in judicial proceedings
§ 9041 Judicial review
§ 9042 Criminal penalties
Subtitle V - Immunity of Witnesses
Chapter 98 - Trust Fund Code
Subtitle V - Immunity of Witnesses
Chapter 99 - Coal Industry Health Benefits
Subtitle V - Immunity of Witnesses
Chapter 100 - Group Health Plan Requirements