Title 26, Chapter 75
Internal Revenue Code — 60 sections
- § 7201 Section 7201 - Attempt to evade or defeat tax
- § 7202 Section 7202 - Willful failure to collect or pay over tax
- § 7203 Section 7203 - Willful failure to file return, supply information, or pay tax
- § 7204 Section 7204 - Fraudulent statement or failure to make statement to employees
- § 7205 Section 7205 - Fraudulent withholding exemption certificate or failure to supply information
- § 7206 Section 7206 - Fraud and false statements
- § 7207 Section 7207 - Fraudulent returns, statements, or other documents
- § 7208 Section 7208 - Offenses relating to stamps
- § 7209 Section 7209 - Unauthorized use or sale of stamps
- § 7210 Section 7210 - Failure to obey summons
- § 7211 Section 7211 - False statements to purchasers or lessees relating to tax
- § 7212 Section 7212 - Attempts to interfere with administration of internal revenue laws
- § 7213 Section 7213 - Unauthorized disclosure of information
- § 7213A Section 7213A - Unauthorized inspection of returns or return information
- § 7214 Section 7214 - Offenses by officers and employees of the United States
- § 7215 Section 7215 - Offenses with respect to collected taxes
- § 7216 Section 7216 - Disclosure or use of information by preparers of returns
- § 7217 Section 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
- § 7231 Section 7231 - Failure to obtain license for collection of foreign items
- § 7232 Section 7232 - Failure to register or reregister under section 4101, false representations of registration status, etc.
- § 7233 Section 7233 - Repealed. Pub. L. 94–455, title XIX , § 1952(n)(2)(A), Oct. 4, 1976 , 90 Stat. 1846 ]
- § 7234 Section 7234 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(7)(B)(i), Oct. 4, 1976 , 90 Stat. 1815 ]
- § 7235 Section 7235 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(9)(B)(i), Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7236 Section 7236 - Repealed. Pub. L. 93–490 , § 3(b)(1), Oct. 26, 1974 , 88 Stat. 1466 ]
- § 7238 Section 7238 - Repealed. Pub. L. 91–513, title III , § 1101(b)(4)(A), Oct. 27, 1970 , 84 Stat. 1292 ]
- § 7239 Section 7239 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(8)(D)(i), Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7240 Section 7240 - Repealed. Pub. L. 101–508, title XI , § 11801(c)(22)(D)(i), Nov. 5, 1990 , 104 Stat. 1388–528 ]
- § 7241 Section 7241 - Repealed. Pub. L. 100–418, title I , § 1941(b)(1), Aug. 23, 1988 , 102 Stat. 1323 ]
- § 7261 Section 7261 - Representation that retailers’ excise tax is excluded from price of article
- § 7262 Section 7262 - Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263 Section 7263 - Repealed. Pub. L. 94–455, title XIX , § 1952(n)(3)(A), Oct. 4, 1976 , 90 Stat. 1846 ]
- § 7264 Section 7264 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(9)(C)(i), Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7265 Section 7265 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(7)(C)(i), Oct. 4, 1976 , 90 Stat. 1815 ]
- § 7266 Section 7266 - Repealed. Pub. L. 93–490 , § 3(b)(3), Oct. 26, 1974 , 88 Stat. 1467 ]
- § 7267 Section 7267 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(8)(E)(i), Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7268 Section 7268 - Possession with intent to sell in fraud of law or to evade tax
- § 7269 Section 7269 - Failure to produce records
- § 7270 Section 7270 - Insurance policies
- § 7271 Section 7271 - Penalties for offenses relating to stamps
- § 7272 Section 7272 - Penalty for failure to register or reregister
- § 7273 Section 7273 - Penalties for offenses relating to special taxes
- § 7274 Section 7274 - Repealed. Pub. L. 94–455, title XIX , § 1904(b)(8)(E)(i), Oct. 4, 1976 , 90 Stat. 1816 ]
- § 7275 Section 7275 - Penalty for offenses relating to certain airline tickets and advertising
- § 7301 Section 7301 - Property subject to tax
- § 7302 Section 7302 - Property used in violation of internal revenue laws
- § 7303 Section 7303 - Other property subject to forfeiture
- § 7304 Section 7304 - Penalty for fraudulently claiming drawback
- § 7321 Section 7321 - Authority to seize property subject to forfeiture
- § 7322 Section 7322 - Delivery of seized personal property to United States marshal
- § 7323 Section 7323 - Judicial action to enforce forfeiture
- § 7324 Section 7324 - Special disposition of perishable goods
- § 7325 Section 7325 - Personal property valued at $100,000 or less
- § 7326 Section 7326 - Disposal of forfeited or abandoned property in special cases
- § 7327 Section 7327 - Customs laws applicable
- § 7328 Section 7328 - Cross references
- § 7341 Section 7341 - Penalty for sales to evade tax
- § 7342 Section 7342 - Penalty for refusal to permit entry or examination
- § 7343 Section 7343 - Definition of term “person”
- § 7344 Section 7344 - Extended application of penalties relating to officers of the Treasury Department
- § 7345 Section 7345 - Revocation or denial of passport in case of certain tax delinquencies