United States Code/Title 26

Title 26 &minus; Internal Revenue Code


 *  &minus; Income Taxes
 * &minus; ( 2/25 ) Normal Taxes and Surtaxes
 * &minus; Tax on Self-Employment Income
 * &minus; Withholding of Tax on Nonresident Aliens and Foreign Corporations
 * &minus; Repealed
 * &minus; Repealed
 * &minus; Consolidated Returns
 *  &minus; Estate and Gift Taxes
 * &minus; Estate Tax
 * &minus; Gift Tax
 * &minus; Tax on Generation-Skipping Transfers
 * &minus; Special Valuation Rules
 *  &minus; Employment Taxes
 * &minus; Federal Insurance Contributions Act
 * &minus; Railroad Retirement Tax Act
 * &minus; Federal Unemployment Tax Act
 * &minus; Railroad Unemployment Repayment Tax
 * &minus; ( 1/6 ) Collection of Income Tax At Source on Wages
 * &minus; Railroad Retirement Tax Act
 *  &minus; Miscellaneous Excise Taxes
 * &minus; Retail Excise Taxes
 * &minus; Manufacturers Excise Taxes
 * &minus; Facilities and Services
 * &minus; Policies Issued By Foreign Insurers
 * &minus; Taxes on Wagering
 * &minus; Certain Other Excise Taxes
 * &minus; Repealed
 * &minus; Environmental Taxes
 * &minus; Registration-Required Obligations
 * &minus; General Provisions Relating to Occupational Taxes
 * &minus; Public Charities
 * &minus; Private Foundations; and Certain Other Tax-Exempt Organizations
 * &minus; Qualified Pension, etc., Plans
 * &minus; Qualified Investment Entities
 * &minus; Provisions Relating to Expatriated Entities
 * &minus; Golden Parachute Payments
 * &minus; Certain Group Health Plans
 *  &minus; Alcohol, Tobacco, and Certain Other Excise Taxes
 * &minus; Distilled Spirits, Wines, and Beer
 * &minus; Tobacco Products and Cigarette Papers and Tubes
 * &minus; Machine Guns, Destructive Devices, and Certain Other Firearms
 * &minus; Greenmail
 * &minus; Structured Settlement Factoring Transactions
 *  &minus; Subtitle F—Procedure and Administration
 * &minus; Information and Returns
 * &minus; Time and Place for Paying Tax
 * &minus; Assessment
 * &minus; Collection
 * &minus; Abatements, Credits, and Refunds
 * &minus; Limitations
 * &minus; Interest
 * &minus; Additions to the Tax, Additional Amounts, and Assessable Penalties
 * &minus; General Provisions Relating to Stamps
 * &minus; Jeopardy, Receiverships, etc.
 * &minus; Transferees and Fiduciaries
 * &minus; Licensing and Registration
 * &minus; Bonds
 * &minus; Closing Agreements and Compromises
 * &minus; Crimes, Other Offenses, and Forfeitures
 * &minus; Judicial Proceedings
 * &minus; Miscellaneous Provisions
 * &minus; Discovery of Liability and Enforcement of Title
 * &minus; Definitions
 * &minus; General Rules
 *  &minus; The Joint Committee on Taxation
 * &minus; Organization and Membership of the Joint Committee
 * &minus; Powers and Duties of the Joint Committee
 *  &minus; Financing of Presidential Election Campaigns
 * &minus; Presidential Election Campaign Fund
 * &minus; Presidential Primary Matching Payment Account
 *  &minus; Trust Fund Code
 * &minus; Trust Fund Code
 *  &minus; Coal Industry Health Benefits
 * &minus; Coal Industry Health Benefits
 *  &minus; Group Health Plan Requirements
 * &minus; Group Health Plan Requirements


 * Appendix &minus; Appendix