Front Matter

*Title 1—General Provisions

Title 2—The Congress

*Title 3—The President

*Title 4—Flag And Seal, Seat Of Government, And The States

*Title 5—Government Organization And Employees; and Appendix

Title 6—Surety Bonds (Repealed)

Title 7—Agriculture

Title 8—Aliens And Nationality

*Title 9—Arbitration

*Title 10—Armed Forces

*Title 11—Bankruptcy; and Appendix

Title 12—Banks And Banking

*Title 13—Census

*Title 14—Coast Guard

Title 15—Commerce And Trade

Title 16—Conservation

*Title 17—Copyrights

*Title 18—Crimes And Criminal Procedure; and Appendix

Title 19—Customs Duties

Title 21—Food And Drugs

Subtitle A—Income Taxes

Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)

Subtitle C—Employment Taxes (sections 3101 to 3510)

Subtitle D—Miscellaneous Excise Taxes (sections 4001 to 4998)

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)

CHAPTER 61—INFORMATION AND RETURNS (sections 6012 to 6116)

CHAPTER 62—TIME AND PLACE FOR PAYING TAX (sections 6151 to 6167)

CHAPTER 63—ASSESSMENT (sections 6201 to 6245)

CHAPTER 64—COLLECTION (sections 6301 to 6344)

CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS (sections 6401 to 6430)

CHAPTER 66—LIMITATIONS (sections 6501 to 6533)

CHAPTER 67—INTEREST (sections 6601 to 6622)

CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (sections 6651 to 6724)

CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS (sections 6801 to 6808)

CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (sections 6851 to 6873)

CHAPTER 71—TRANSFEREES AND FIDUCIARIES (sections 6901 to 6905)

CHAPTER 72—LICENSING AND REGISTRATION (sections 7011 to 7012)

CHAPTER 73—BONDS (sections 7101 to 7103)

CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES (sections 7121 to 7123)

CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (sections 7201 to 7344)

Subchapter A—Civil Actions by the United States (sections 7401 to 7410)

Subchapter B—Proceedings by Taxpayers and Third Parties (sections 7421 to 7434)

PART I—ORGANIZATION AND JURISDICTION (sections 7441 to 7448)

PART II—PROCEDURE (sections 7451 to 7465)

PART III—MISCELLANEOUS PROVISIONS (sections 7471 to 7475)

Subchapter D—Court Review of Tax Court Decisions (sections 7481 to 7487)

Subchapter E—Repealed (sections 7491 to 7493)

CHAPTER 77—MISCELLANEOUS PROVISIONS (sections 7501 to 7523)

CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (sections 7601 to 7655)

CHAPTER 79—DEFINITIONS (sections 7701 to 7704)

CHAPTER 80—GENERAL RULES (sections 7801 to 7873)

Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)

Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)

Subtitle I—Trust Fund Code (sections 9500 to 9602)

Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)

Title 26—Appendix

Title 27—Intoxicating Liquors

*Title 28—Judiciary And Judicial Procedure; and Appendix

*Title 31—Money And Finance

*Title 32—National Guard

Title 34—Navy (Repealed)

*Title 35—Patents

*Title 37—Pay And Allowances Of The Uniformed Services

*Title 38—Veterans' Benefits; and Appendix

Title 41—Public Contracts

Title 42—The Public Health And Welfare

Title 45—Railroads

*Title 46—Shipping; and Appendix

Title 47—Telegraphs, Telephones, And Radiotelegraphs

Title 48—Territories And Insular Possessions

*Title 49—Transportation

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