Front Matter
*Title 1—General Provisions
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Title 2—The Congress
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*Title 3—The President
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*Title 4—Flag And Seal, Seat Of Government, And The States
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*Title 5—Government Organization And Employees; and Appendix
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Title 6—Domestic Security
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Title 7—Agriculture
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Title 8—Aliens And Nationality
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*Title 9—Arbitration
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*Title 10—Armed Forces
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*Title 11—Bankruptcy; and Appendix
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Title 12—Banks And Banking
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*Title 13—Census
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*Title 14—Coast Guard
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Title 15—Commerce And Trade
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Title 16—Conservation
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*Title 17—Copyrights
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*Title 18—Crimes And Criminal Procedure; and Appendix
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Title 19—Customs Duties
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Title 20—Education
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Title 21—Food And Drugs
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Title 22—Foreign Relations And Intercourse
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*Title 23—Highways
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Title 24—Hospitals And Asylums
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Title 25—Indians
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Title 26—Internal Revenue Code
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TITLE 26—Front Matter
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Subtitle A—Income Taxes
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Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)
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Subtitle C—Employment Taxes (sections 3101 to 3512)
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Subtitle D—Miscellaneous Excise Taxes (sections 4041 to 4982)
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Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)
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Subtitle F—Procedure and Administration (sections 6012 to 7874)
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Subtitle F—Front Matter
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CHAPTER 61—INFORMATION AND RETURNS (sections 6012 to 6117)
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CHAPTER 62—TIME AND PLACE FOR PAYING TAX (sections 6151 to 6167)
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CHAPTER 63—ASSESSMENT (sections 6201 to 6235)
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CHAPTER 64—COLLECTION (sections 6301 to 6344)
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CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS (sections 6401 to 6433)
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CHAPTER 66—LIMITATIONS (sections 6501 to 6533)
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CHAPTER 67—INTEREST (sections 6601 to 6622)
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CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (sections 6651 to 6725)
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CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS (sections 6801 to 6808)
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CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (sections 6851 to 6873)
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CHAPTER 71—TRANSFEREES AND FIDUCIARIES (sections 6901 to 6905)
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CHAPTER 72—LICENSING AND REGISTRATION (sections 7011 to 7012)
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CHAPTER 73—BONDS (sections 7101 to 7103)
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CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES (sections 7121 to 7124)
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CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (sections 7201 to 7345)
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CHAPTER 76—JUDICIAL PROCEEDINGS (sections 7401 to 7487)
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CHAPTER 77—MISCELLANEOUS PROVISIONS (sections 7501 to 7530)
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CHAPTER 77—Front Matter
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Sec. 7501. Liability for taxes withheld or collected
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Sec. 7502. Timely mailing treated as timely filing and paying
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Sec. 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
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Sec. 7504. Fractional parts of a dollar
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Sec. 7505. Sale of personal property acquired by the United States
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Sec. 7506. Administration of real estate acquired by the United States
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Sec. 7507. Exemption of insolvent banks from tax
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Sec. 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
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Sec. 7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
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Sec. 7509. Expenditures incurred by the United States Postal Service
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Sec. 7510. Exemption from tax of domestic goods purchased for the United States
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Sec. 7511. Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
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Sec. 7512. Separate accounting for certain collected taxes, etc.
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Sec. 7513. Reproduction of returns and other documents
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Sec. 7514. Authority to prescribe or modify seals
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Sec. 7515. Repealed. Pub. L. 94-455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
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Sec. 7516. Supplying training and training aids on request
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Sec. 7517. Furnishing on request of statement explaining estate or gift valuation
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Sec. 7518. Tax incentives relating to merchant marine capital construction funds
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Sec. 7519. Required payments for entities electing not to have required taxable year
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Sec. 7520. Valuation tables
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Sec. 7521. Procedures involving taxpayer interviews
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Sec. 7522. Content of tax due, deficiency, and other notices
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Sec. 7523. Graphic presentation of major categories of Federal outlays and income
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Sec. 7524. Annual notice of tax delinquency
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Sec. 7525. Confidentiality privileges relating to taxpayer communications
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Sec. 7526. Low-income taxpayer clinics
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Sec. 7526A. Return preparation programs for applicable taxpayers
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Sec. 7527. Advance payment of credit for health insurance costs of eligible individuals
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Sec. 7527A. Advance payment of child tax credit
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Sec. 7528. Internal Revenue Service user fees
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Sec. 7529. Notification of suspected identity theft
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Sec. 7530. Application of earned income tax credit to possessions of the United States
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CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (sections 7601 to 7655)
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CHAPTER 79—DEFINITIONS (sections 7701 to 7705)
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CHAPTER 80—GENERAL RULES (sections 7801 to 7874)
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Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)
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Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)
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Subtitle I—Trust Fund Code (sections 9500 to 9602)
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Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)
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Subtitle K—Group Health Plan Requirements (sections 9801 to 9834)
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Title 27—Intoxicating Liquors
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*Title 28—Judiciary And Judicial Procedure; and Appendix
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Title 29—Labor
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Title 30—Mineral Lands And Mining
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*Title 31—Money And Finance
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*Title 32—National Guard
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Title 33—Navigation And Navigable Waters
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Title 34—Crime Control And Law Enforcement
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*Title 35—Patents
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*Title 36—Patriotic And National Observances, Ceremonies, And Organizations
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*Title 37—Pay And Allowances Of The Uniformed Services
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*Title 38—Veterans' Benefits
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*Title 39—Postal Service
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*Title 40—Public Buildings, Property, And Works
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*Title 41—Public Contracts
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Title 42—The Public Health And Welfare
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Title 43—Public Lands
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*Title 44—Public Printing And Documents
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Title 45—Railroads
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*Title 46—Shipping
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Title 47—Telecommunications
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Title 48—Territories And Insular Possessions
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*Title 49—Transportation
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Title 50—War And National Defense; and Appendix
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*Title 51—National And Commercial Space Programs
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Title 52—Voting And Elections
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Title 53—[Reserved]
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*Title 54—National Park Service And Related Programs
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 Popular Names and Tables
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