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26 USC - Internal Revenue Code

Subtitle A - Income Taxes

Chapter 1 - Normal Taxes and Surtaxes

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 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

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

Chapter 23A - Railroad Unemployment Repayment Tax

Chapter 24 - Collection of Income Tax At Source on Wages

Chapter 25 - General Provisions Relating to Employment Taxes

Subtitle D - Miscellaneous Excise Taxes

Chapter 31 - Retail Excise Taxes

Chapter 32 - Manufacturers Excise Taxes

Chapter 33 - Facilities and Services

Chapter 34 - Taxes on Certain Insurance Policies

Chapter 35 - Taxes on Wagering

Chapter 36 - Certain Other Excise Taxes

Chapter 38 - Environmental Taxes

Chapter 39 - Registration-required Obligations

Chapter 40 - General Provisions Relating to Occupational Taxes

Chapter 41 - Public Charities

Chapter 42 - Private Foundations; and Certain Other Tax-exempt Organizations

Chapter 43 - Qualified Pension, Etc., Plans

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

Chapter 52 - Tobacco Products and Cigarette Papers and Tubes

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

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

Chapter 78 - Discovery of Liability and Enforcement of Title

Chapter 79 - Definitions

Chapter 80 - General Rules

Subtitle G - The Joint Committee on Taxation

Chapter 91 - Organization and Membership of the Joint Committee

Chapter 92 - Powers and Duties of the Joint Committee

Subtitle H - Financing of Presidential Election Campaigns

Chapter 95 - Presidential Election Campaign Fund

Chapter 96 - Presidential Primary Matching Payment Account

Subtitle I - Trust Fund Code

Chapter 98 - Trust Fund Code

Subtitle J - Coal Industry Health Benefits

Chapter 99 - Coal Industry Health Benefits

Subtitle K - Group Health Plan Requirements

Chapter 100 - Group Health Plan Requirements



Last modified: October 26, 2015