United States Code/Title 26

Title 26 − Internal Revenue Code

Subtitle A − Income Taxes
- Chapter 1 − ( 2/25 ) Normal Taxes and Surtaxes
- Chapter 2 − Tax on Self-Employment Income
- Chapter 3 − Withholding of Tax on Nonresident Aliens and Foreign Corporations
- Chapter 4 − Repealed
- Chapter 5 − Repealed
- 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
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 − ( 1/6 ) Collection of Income Tax At Source on Wages
- Chapter 25 − Railroad Retirement Tax Act
Subtitle D − Miscellaneous Excise Taxes
- Chapter 31 − Retail Excise Taxes
- Chapter 32 − Manufacturers Excise Taxes
- Chapter 33 − Facilities and Services
- Chapter 34 − Policies Issued By Foreign Insurers
- Chapter 35 − Taxes on Wagering
- Chapter 36 − Certain Other Excise Taxes
- Chapter 37 − Repealed
- 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
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 − 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

Appendix − Appendix

Notes

See Also

Internal Revenue Code of 1954