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Title 26 — Internal Revenue Code

2102 sections across 69 chapters.

Click a chapter to expand its sections, or click a section to view its full text and change history.

Ch. 0 — Short title 1 section
Ch. 1 — Designation 140 inactive 710 sections
Ch. 2 — Rate of tax 4 sections
Ch. 3 — Withholding of tax on nonresident aliens 2 inactive 10 sections
Ch. 4 — Withholdable payments to foreign financial institutions 4 sections
Ch. 5 3 inactive 0 sections
Ch. 6 — Privilege to file consolidated returns 3 inactive 8 sections
Ch. 11 — Imposition and rate of tax 6 inactive 50 sections
Ch. 12 — Imposition of tax 3 inactive 16 sections
Ch. 13 — Tax imposed 3 inactive 21 sections
Ch. 14 — Special valuation rules in case of transfers of certain inte 4 sections
Ch. 15 — Imposition of tax 1 section
Ch. 21 — Rate of tax 1 inactive 12 sections
Ch. 22 — Rate of tax 9 sections
Ch. 23 — Rate of tax 1 inactive 13 sections
Ch. 24 — Income tax collected at source 1 inactive 6 sections
Ch. 25 — Collection and payment of taxes 1 inactive 11 sections
Ch. 31 — Imposition of tax 1 inactive 6 sections
Ch. 32 — Gas guzzler tax 5 inactive 29 sections
Ch. 33 — Imposition of tax 6 inactive 13 sections
Ch. 34 — Imposition of tax 7 sections
Ch. 35 — Imposition of tax 13 sections
Ch. 36 — Imposition of tax 3 inactive 8 sections
Ch. 37 1 inactive 0 sections
Ch. 38 — Imposition of tax 9 inactive 8 sections
Ch. 39 — Tax on issuer of registration-required obligation not in reg 1 section
Ch. 40 — Payment of tax 7 sections
Ch. 41 — Tax on excess expenditures to influence legislation 2 sections
Ch. 42 — Excise tax based on investment income 23 sections
Ch. 43 — Taxes on failure to meet minimum funding standards 4 inactive 18 sections
Ch. 44 — Excise tax on undistributed income of real estate investment 2 sections
Ch. 45 — Stock compensation of insiders in expatriated corporations 1 section
Ch. 46 — Golden parachute payments 1 section
Ch. 47 — Certain group health plans 1 section
Ch. 48 — Requirement to maintain minimum essential coverage 1 section
Ch. 49 — Imposition of tax on indoor tanning services 1 section
Ch. 50 — Imposition of tax on certain foreign procurement 1 section
Ch. 51 — Imposition 15 inactive 176 sections
Ch. 52 — Rate of tax 1 inactive 25 sections
Ch. 53 — Imposition of tax 22 sections
Ch. 54 — Greenmail 1 section
Ch. 55 — Structured settlement factoring transactions 1 section
Ch. 61 — Notice or regulations requiring records 10 inactive 107 sections
Ch. 62 — Time and place for paying tax shown on returns 7 inactive 10 sections
Ch. 63 — Assessment authority 25 sections
Ch. 64 — Collection authority 2 inactive 38 sections
Ch. 65 — Amounts treated as overpayments 6 inactive 25 sections
Ch. 66 — Limitations on assessment and collection 13 sections
Ch. 67 — Interest on underpayment 8 sections
Ch. 68 — Failure to file tax return or to pay tax 11 inactive 66 sections
Ch. 69 — Authority for establishment 8 sections
Ch. 70 — Termination assessments of income tax 10 sections
Ch. 71 — Provisions of special application to transferees 1 inactive 4 sections
Ch. 72 — Collection of foreign items 3 sections
Ch. 73 — Form of bonds 3 sections
Ch. 74 — Closing agreements 4 sections
Ch. 75 — Attempt to evade or defeat tax 15 inactive 45 sections
Ch. 76 — Jurisdiction of district courts 1 inactive 72 sections
Ch. 77 — Liability for taxes withheld or collected 2 inactive 29 sections
Ch. 78 — Canvass of districts for taxable persons and objects 2 inactive 21 sections
Ch. 79 — Life insurance contract defined 7 sections
Ch. 80 — Authority of Department of the Treasury 18 sections
Ch. 91 — Membership 5 sections
Ch. 92 — Powers 3 sections
Ch. 95 — Condition for eligibility for payments 1 inactive 12 sections
Ch. 96 — Eligibility for payments 12 sections
Ch. 98 — Black Lung Disability Trust Fund 13 sections
Ch. 99 — Plan benefits 12 sections
Ch. 100 — Increased portability through limitation on preexisting cond 3 inactive 11 sections