Title 26, Chapter 75
Internal Revenue Code — 45 active sections, 15 inactive
Sections in this chapter
- § 7201Attempt to evade or defeat tax
- § 7202Willful failure to collect or pay over tax
- § 7203Willful failure to file return, supply information, or pay tax
- § 7204Fraudulent statement or failure to make statement to employees
- § 7205Fraudulent withholding exemption certificate or failure to supply information
- § 7206Fraud and false statements
- § 7207Fraudulent returns, statements, or other documents
- § 7208Offenses relating to stamps
- § 7209Unauthorized use or sale of stamps
- § 7210Failure to obey summons
- § 7211False statements to purchasers or lessees relating to tax
- § 7212Attempts to interfere with administration of internal revenue laws
- § 7213Unauthorized disclosure of information
- § 7213AUnauthorized inspection of returns or return information
- § 7214Offenses by officers and employees of the United States
- § 7215Offenses with respect to collected taxes
- § 7216Disclosure or use of information by preparers of returns
- § 7217Prohibition on executive branch influence over taxpayer audits and other investigations
- § 7231Failure to obtain license for collection of foreign items
- § 7232Failure to register or reregister under section 4101, false representations of registration status, etc.
- § 7233Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]Repealed
- § 7234Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]Repealed
- § 7235Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]Repealed
- § 7236Repealed. Pub. L. 93–490, § 3(b)(1) , Oct. 26, 1974 , 88 Stat. 1466 ]Repealed
- § 7238Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A) , Oct. 27, 1970 , 84 Stat. 1292 ]Repealed
- § 7239Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]Repealed
- § 7240Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i) , Nov. 5, 1990 , 104 Stat. 1388–528 ]Repealed
- § 7241Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]Repealed
- § 7261Representation that retailers’ excise tax is excluded from price of article
- § 7262Violation of occupational tax laws relating to wagering—failure to pay special tax
- § 7263Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]Repealed
- § 7264Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]Repealed
- § 7265Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]Repealed
- § 7266Repealed. Pub. L. 93–490, § 3(b)(3) , Oct. 26, 1974 , 88 Stat. 1467 ]Repealed
- § 7267Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]Repealed
- § 7268Possession with intent to sell in fraud of law or to evade tax
- § 7269Failure to produce records
- § 7270Insurance policies
- § 7271Penalties for offenses relating to stamps
- § 7272Penalty for failure to register or reregister
- § 7273Penalties for offenses relating to special taxes
- § 7274Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]Repealed
- § 7275Penalty for offenses relating to certain airline tickets and advertising
- § 7301Property subject to tax
- § 7302Property used in violation of internal revenue laws
- § 7303Other property subject to forfeiture
- § 7304Penalty for fraudulently claiming drawback
- § 7321Authority to seize property subject to forfeiture
- § 7322Delivery of seized personal property to United States marshal
- § 7323Judicial action to enforce forfeiture
- § 7324Special disposition of perishable goods
- § 7325Personal property valued at $100,000 or less
- § 7326Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50) , Mar. 23, 2018 , 132 Stat. 1205 ]Repealed
- § 7327Customs laws applicable
- § 7328Cross references
- § 7341Penalty for sales to evade tax
- § 7342Penalty for refusal to permit entry or examination
- § 7343Definition of term “person”
- § 7344Extended application of penalties relating to officers of the Treasury Department
- § 7345Revocation or denial of passport in case of certain tax delinquencies
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