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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 title1 section
Ch. 1— Designation140 inactive710 sections
Ch. 2— Rate of tax4 sections
Ch. 3— Withholding of tax on nonresident aliens2 inactive10 sections
Ch. 4— Withholdable payments to foreign financial institutions4 sections
Ch. 53 inactive0 sections
Ch. 6— Privilege to file consolidated returns3 inactive8 sections
Ch. 11— Imposition and rate of tax6 inactive50 sections
Ch. 12— Imposition of tax3 inactive16 sections
Ch. 13— Tax imposed3 inactive21 sections
Ch. 14— Special valuation rules in case of transfers of certain inte4 sections
Ch. 15— Imposition of tax1 section
Ch. 21— Rate of tax1 inactive12 sections
Ch. 22— Rate of tax9 sections
Ch. 23— Rate of tax1 inactive13 sections
Ch. 24— Income tax collected at source1 inactive6 sections
Ch. 25— Collection and payment of taxes1 inactive11 sections
Ch. 31— Imposition of tax1 inactive6 sections
Ch. 32— Gas guzzler tax5 inactive29 sections
Ch. 33— Imposition of tax6 inactive13 sections
Ch. 34— Imposition of tax7 sections
Ch. 35— Imposition of tax13 sections
Ch. 36— Imposition of tax3 inactive8 sections
Ch. 371 inactive0 sections
Ch. 38— Imposition of tax9 inactive8 sections
Ch. 39— Tax on issuer of registration-required obligation not in reg1 section
Ch. 40— Payment of tax7 sections
Ch. 41— Tax on excess expenditures to influence legislation2 sections
Ch. 42— Excise tax based on investment income23 sections
Ch. 43— Taxes on failure to meet minimum funding standards4 inactive18 sections
Ch. 44— Excise tax on undistributed income of real estate investment2 sections
Ch. 45— Stock compensation of insiders in expatriated corporations1 section
Ch. 46— Golden parachute payments1 section
Ch. 47— Certain group health plans1 section
Ch. 48— Requirement to maintain minimum essential coverage1 section
Ch. 49— Imposition of tax on indoor tanning services1 section
Ch. 50— Imposition of tax on certain foreign procurement1 section
Ch. 51— Imposition15 inactive176 sections
Ch. 52— Rate of tax1 inactive25 sections
Ch. 53— Imposition of tax22 sections
Ch. 54— Greenmail1 section
Ch. 55— Structured settlement factoring transactions1 section
Ch. 61— Notice or regulations requiring records10 inactive107 sections
Ch. 62— Time and place for paying tax shown on returns7 inactive10 sections
Ch. 63— Assessment authority25 sections
Ch. 64— Collection authority2 inactive38 sections
Ch. 65— Amounts treated as overpayments6 inactive25 sections
Ch. 66— Limitations on assessment and collection13 sections
Ch. 67— Interest on underpayment8 sections
Ch. 68— Failure to file tax return or to pay tax11 inactive66 sections
Ch. 69— Authority for establishment8 sections
Ch. 70— Termination assessments of income tax10 sections
Ch. 71— Provisions of special application to transferees1 inactive4 sections
Ch. 72— Collection of foreign items3 sections
Ch. 73— Form of bonds3 sections
Ch. 74— Closing agreements4 sections
Ch. 75— Attempt to evade or defeat tax15 inactive45 sections
Ch. 76— Jurisdiction of district courts1 inactive72 sections
Ch. 77— Liability for taxes withheld or collected2 inactive29 sections
Ch. 78— Canvass of districts for taxable persons and objects2 inactive21 sections
Ch. 79— Life insurance contract defined7 sections
Ch. 80— Authority of Department of the Treasury18 sections
Ch. 91— Membership5 sections
Ch. 92— Powers3 sections
Ch. 95— Condition for eligibility for payments1 inactive12 sections
Ch. 96— Eligibility for payments12 sections
Ch. 98— Black Lung Disability Trust Fund13 sections
Ch. 99— Plan benefits12 sections
Ch. 100— Increased portability through limitation on preexisting cond3 inactive11 sections