Title 26 — Internal Revenue Code
Title 26 — Internal Revenue Code is a title of the United States Code. It contains 2160 sections organized into 72 chapters. This title has been enacted into positive law, meaning its text constitutes legal evidence of the law.
Federal tax system — income, corporate, estate, gift, and excise taxes, IRS administration, tax procedure, and pension plan regulation. The primary source of federal revenue.
Chapter Index
| Chapter | Sections | Description |
|---|---|---|
| 001 | NORMAL TAXES AND SURTAXES | 876 sections |
| 002 | TAX ON SELF-EMPLOYMENT INCOME | 3 sections |
| 003 | WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS | 12 sections |
| 004 | TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS | 4 sections |
| 006 | CONSOLIDATED RETURNS | 11 sections |
| 011 | ESTATE TAX | 56 sections |
| 012 | GIFT TAX | 19 sections |
| 013 | TAX ON GENERATION-SKIPPING TRANSFERS | 24 sections |
| 014 | SPECIAL VALUATION RULES | 4 sections |
| 015 | GIFTS AND BEQUESTS FROM EXPATRIATES | 1 sections |
| 021 | FEDERAL INSURANCE CONTRIBUTIONS ACT | 17 sections |
| 022 | RAILROAD RETIREMENT TAX ACT | 9 sections |
| 023 | FEDERAL UNEMPLOYMENT TAX ACT | 11 sections |
| 024 | COLLECTION OF INCOME TAX AT SOURCE ON WAGES | 7 sections |
| 025 | GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES | 12 sections |
| 031 | RETAIL EXCISE TAXES | 7 sections |
| 032 | MANUFACTURERS EXCISE TAXES | 35 sections |
| 033 | FACILITIES AND SERVICES | 19 sections |
| 034 | TAXES ON CERTAIN INSURANCE POLICIES | 7 sections |
| 035 | TAXES ON WAGERING | 13 sections |
| 036 | CERTAIN OTHER EXCISE TAXES | 11 sections |
| 037 | REPURCHASE OF CORPORATE STOCK | 1 sections |
| 038 | ‘1 1 A new chapter 38 (§ 4611 et seq.) follows. REPEALED]’ | 8 sections |
| 039 | REGISTRATION-REQUIRED OBLIGATIONS | 1 sections |
| 040 | GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES | 7 sections |
| 041 | PUBLIC CHARITIES | 2 sections |
| 042 | PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS | 23 sections |
| 043 | ‘QUALIFIED PENSION, ETC., PLANS’ | 22 sections |
| 044 | QUALIFIED INVESTMENT ENTITIES | 2 sections |
| 045 | PROVISIONS RELATING TO EXPATRIATED ENTITIES | 1 sections |
| 046 | GOLDEN PARACHUTE PAYMENTS | 1 sections |
| 047 | CERTAIN GROUP HEALTH PLANS | 1 sections |
| 048 | MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE | 1 sections |
| 049 | COSMETIC SERVICES | 1 sections |
| 050 | FOREIGN PROCUREMENT | 1 sections |
| 051 | ‘DISTILLED SPIRITS, WINES, AND BEER’ | 192 sections |
| 052 | TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES | 26 sections |
| 053 | ‘MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS’ | 22 sections |
| 054 | GREENMAIL | 1 sections |
| 055 | STRUCTURED SETTLEMENT FACTORING TRANSACTIONS | 1 sections |
| 061 | INFORMATION AND RETURNS | 122 sections |
| 062 | TIME AND PLACE FOR PAYING TAX | 17 sections |
| 063 | ASSESSMENT | 25 sections |
| 064 | COLLECTION | 40 sections |
| 065 | ‘ABATEMENTS, CREDITS, AND REFUNDS’ | 36 sections |
| 066 | LIMITATIONS | 13 sections |
| 067 | INTEREST | 8 sections |
| 068 | ‘ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES’ | 80 sections |
| 069 | GENERAL PROVISIONS RELATING TO STAMPS | 8 sections |
| 070 | ‘JEOPARDY, RECEIVERSHIPS, ETC.’ | 10 sections |
| 071 | TRANSFEREES AND FIDUCIARIES | 5 sections |
| 072 | LICENSING AND REGISTRATION | 3 sections |
| 073 | BONDS | 3 sections |
| 074 | CLOSING AGREEMENTS AND COMPROMISES | 4 sections |
| 075 | ‘CRIMES, OTHER OFFENSES, AND FORFEITURES’ | 60 sections |
| 076 | JUDICIAL PROCEEDINGS | 74 sections |
| 077 | MISCELLANEOUS PROVISIONS | 33 sections |
| 078 | DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE | 23 sections |
| 079 | DEFINITIONS | 7 sections |
| 080 | GENERAL RULES | 18 sections |
| 091 | ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE | 5 sections |
| 092 | POWERS AND DUTIES OF THE JOINT COMMITTEE | 3 sections |
| 095 | PRESIDENTIAL ELECTION CAMPAIGN FUND | 13 sections |
| 096 | PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT | 12 sections |
| 098 | TRUST FUND CODE | 13 sections |
| 099 | COAL INDUSTRY HEALTH BENEFITS | 12 sections |
| 100 | GROUP HEALTH PLAN REQUIREMENTS | 23 sections |
Scope and Organization
Title 26 covers the subject area of internal revenue code. The title is organized into 72 chapters, each addressing a specific aspect of the subject. The title contains 2160 individual sections of codified law.
Legal Status
This title has been enacted into positive law, meaning its text constitutes legal evidence of the law. The Office of the Law Revision Counsel maintains the official text of the United States Code.
Source
View the official text: Title 26 on uscode.house.gov