Title 26 — Internal Revenue Code

CHAPTER 1 — Normal Taxes and Surtaxes 876 sections CHAPTER 2 — Tax on Self-employment Income 3 sections CHAPTER 2A — Unearned Income Medicare Contribution 1 sections CHAPTER 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations 12 sections CHAPTER 4 — Taxes to Enforce Reporting on Certain Foreign Accounts 4 sections [CHAPTER 5 — Repealed] 3 sections CHAPTER 6 — Consolidated Returns 11 sections CHAPTER 11 — Estate Tax 56 sections CHAPTER 12 — Gift Tax 19 sections CHAPTER 13 — Tax on Generation-skipping Transfers 24 sections CHAPTER 14 — Special Valuation Rules 4 sections CHAPTER 15 — Gifts and Bequests From Expatriates 1 sections CHAPTER 21 — Federal Insurance Contributions Act 17 sections CHAPTER 22 — Railroad Retirement Tax Act 9 sections CHAPTER 23 — Federal Unemployment Tax Act 11 sections CHAPTER 23A — Railroad Unemployment Repayment Tax 3 sections CHAPTER 24 — Collection of Income Tax at Source on Wages 7 sections CHAPTER 25 — General Provisions Relating to Employment Taxes 12 sections CHAPTER 31 — Retail Excise Taxes 7 sections CHAPTER 32 — Manufacturers Excise Taxes 35 sections CHAPTER 33 — Facilities and Services 19 sections CHAPTER 34 — Taxes on Certain Insurance Policies 7 sections CHAPTER 35 — Taxes on Wagering 13 sections CHAPTER 36 — Certain Other Excise Taxes 11 sections CHAPTER 37 — Repurchase of Corporate Stock 1 sections [CHAPTER 38 — Repealed] 11 a New Chapter 38 (§ 4611 Et Seq.) Follows. 9 sections CHAPTER 38 — Environmental Taxes 8 sections CHAPTER 39 — Registration-required Obligations 1 sections CHAPTER 40 — General Provisions Relating to Occupational Taxes 7 sections CHAPTER 41 — Public Charities 2 sections CHAPTER 42 — Private Foundations; and Certain Other Tax-exempt Organizations 23 sections CHAPTER 43 — Qualified Pension, Etc., Plans 22 sections CHAPTER 44 — Qualified Investment Entities 2 sections CHAPTER 45 — Provisions Relating to Expatriated Entities 1 sections CHAPTER 46 — Golden Parachute Payments 1 sections CHAPTER 47 — Certain Group Health Plans 1 sections CHAPTER 48 — Maintenance of Minimum Essential Coverage 1 sections CHAPTER 49 — Cosmetic Services 1 sections CHAPTER 50 — Foreign Procurement 1 sections CHAPTER 50A — Designated Drugs 1 sections CHAPTER 51 — Distilled Spirits, Wines, and Beer 192 sections CHAPTER 52 — Tobacco Products and Cigarette Papers and Tubes 26 sections CHAPTER 53 — Machine Guns, Destructive Devices, and Certain Other Firearms 22 sections CHAPTER 54 — Greenmail 1 sections CHAPTER 55 — Structured Settlement Factoring Transactions 1 sections CHAPTER 61 — Information and Returns 122 sections CHAPTER 62 — Time and Place for Paying Tax 17 sections CHAPTER 63 — Assessment 25 sections CHAPTER 64 — Collection 40 sections CHAPTER 65 — Abatements, Credits, and Refunds 36 sections CHAPTER 66 — Limitations 13 sections CHAPTER 67 — Interest 8 sections CHAPTER 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties 80 sections CHAPTER 69 — General Provisions Relating to Stamps 8 sections CHAPTER 70 — Jeopardy, Receiverships, Etc. 10 sections CHAPTER 71 — Transferees and Fiduciaries 5 sections CHAPTER 72 — Licensing and Registration 3 sections CHAPTER 73 — Bonds 3 sections CHAPTER 74 — Closing Agreements and Compromises 4 sections CHAPTER 75 — Crimes, Other Offenses, and Forfeitures 60 sections CHAPTER 76 — Judicial Proceedings 74 sections CHAPTER 77 — Miscellaneous Provisions 33 sections CHAPTER 78 — Discovery of Liability and Enforcement of Title 23 sections CHAPTER 79 — Definitions 7 sections CHAPTER 80 — General Rules 18 sections CHAPTER 91 — Organization and Membership of the Joint Committee 5 sections CHAPTER 92 — Powers and Duties of the Joint Committee 3 sections CHAPTER 95 — Presidential Election Campaign Fund 13 sections CHAPTER 96 — Presidential Primary Matching Payment Account 12 sections CHAPTER 98 — Trust Fund Code 13 sections CHAPTER 99 — Coal Industry Health Benefits 12 sections CHAPTER 100 — Group Health Plan Requirements 23 sections