2021 US Code
Title 26 - Internal Revenue Code

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Publication Title	United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contains	Sections 1 to 9834
Date	2021
Laws In Effect As Of Date	January 3, 2022
Positive Law	No

+ Subtitle A - Income Taxes (Section 1 - 1564)
- Table of Contents
- Front Matter
- Chapter 1 - Normal Taxes and Surtaxes (Section 1 - 1400Z-2)
- Chapter 2 - Tax on Self-Employment Income (Section 1401 - 1403)
- Chapter 2A - Unearned Income Medicare Contribution (Section 1411 - 1411)
- Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (Section 1441 - 1465)
- Chapter 4 - Taxes to Enforce Reporting on Certain Foreign Accounts (Section 1471 - 1474)
- Chapter 5 - Repealed (Section 1491 - 1494)
- Chapter 6 - Consolidated Returns (Section 1501 - 1564)
+ Subtitle B - Estate and Gift Taxes (Section 2001 - 2801)
- Table of Contents
- Front Matter
- Chapter 11 - Estate Tax (Section 2001 - 2210)
- Chapter 12 - Gift Tax (Section 2501 - 2524)
- Chapter 13 - Tax on Generation-Skipping Transfers (Section 2601 - 2664)
- Chapter 14 - Special Valuation Rules (Section 2701 - 2704)
- Chapter 15 - Gifts and Bequests From Expatriates (Section 2801 - 2801)
+ Subtitle C - Employment Taxes (Section 3101 - 3512)
- Table of Contents
- Front Matter
- Chapter 21 - Federal Insurance Contributions Act (Section 3101 - 3134)
- Chapter 22 - Railroad Retirement Tax Act (Section 3201 - 3241)
- Chapter 23 - Federal Unemployment Tax Act (Section 3301 - 3311)
- Chapter 23A - Railroad Unemployment Repayment Tax (Section 3321 - 3323)
- Chapter 24 - Collection of Income Tax at Source on Wages (Section 3401 - 3456)
- Chapter 25 - General Provisions Relating to Employment Taxes (Section 3501 - 3512)
+ Subtitle D - Miscellaneous Excise Taxes (Section 4001 - 5000C)
- Table of Contents
- Front Matter
- Chapter 31 - Retail Excise Taxes (Section 4001 - 4053)
- Chapter 32 - Manufacturers Excise Taxes (Section 4061 - 4227)
- Chapter 33 - Facilities and Services (Section 4231 - 4295)
- Chapter 34 - Taxes on Certain Insurance Policies (Section 4371 - 4377)
- Chapter 35 - Taxes on Wagering (Section 4401 - 4424)
- Chapter 36 - Certain Other Excise Taxes (Section 4461 - 4498)
- Chapter 37 - Repealed (Section 4501 - 4503)
- Chapter 38 - Repealed (Section 4521 - 4603)
- Chapter 39 - Registration-Required Obligations (Section 4701 - 4701)
- Chapter 40 - General Provisions Relating to Occupational Taxes (Section 4901 - 4907)
- Chapter 41 - Public Charities (Section 4911 - 4912)
- Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Section 4940 - 4968)
- Chapter 43 - Qualified Pension, etc., Plans (Section 4971 - 4980I)
- Chapter 44 - Qualified Investment Entities (Section 4981 - 4982)
- Chapter 45 - Provisions Relating to Expatriated Entities (Section 4985 - 4985)
- Chapter 46 - Golden Parachute Payments (Section 4999 - 4999)
- Chapter 47 - Certain Group Health Plans (Section 5000 - 5000)
- Chapter 48 - Maintenance of Minimum Essential Coverage (Section 5000A - 5000A)
- Chapter 49 - Cosmetic Services (Section 5000B - 5000B)
- Chapter 50 - Foreign Procurement (Section 5000C - 5000C)
+ Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (Section 5001 - 5891)
- Table of Contents
- Front Matter
- Chapter 51 - Distilled Spirits, Wines, and Beer (Section 5001 - 5692)
- Chapter 52 - Tobacco Products and Cigarette Papers and Tubes (Section 5701 - 5763)
- Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms (Section 5801 - 5872)
- Chapter 54 - Greenmail (Section 5881 - 5881)
- Chapter 55 - Structured Settlement Factoring Transactions (Section 5891 - 5891)
+ Subtitle F - Procedure and Administration (Section 6001 - 7874)
- Table of Contents
- Front Matter
- Chapter 61 - Information and Returns (Section 6001 - 6117)
- Chapter 62 - Time and Place for Paying Tax (Section 6151 - 6167)
- Chapter 63 - Assessment (Section 6201 - 6241)
- Chapter 64 - Collection (Section 6301 - 6365)
- Chapter 65 - Abatements, Credits, and Refunds (Section 6401 - 6432)
- Chapter 66 - Limitations (Section 6501 - 6533)
- Chapter 67 - Interest (Section 6601 - 6631)
- Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties (Section 6651 - 6751)
- Chapter 69 - General Provisions Relating to Stamps (Section 6801 - 6808)
- Chapter 70 - Jeopardy, Receiverships, Etc. (Section 6851 - 6873)
- Chapter 71 - Transferees and Fiduciaries (Section 6901 - 6905)
- Chapter 72 - Licensing and Registration (Section 7001 - 7012)
- Chapter 73 - Bonds (Section 7101 - 7103)
- Chapter 74 - Closing Agreements and Compromises (Section 7121 - 7124)
- Chapter 75 - Crimes, Other Offenses, and Forfeitures (Section 7201 - 7345)
- Chapter 76 - Judicial Proceedings (Section 7401 - 7491)
- Chapter 77 - Miscellaneous Provisions (Section 7501 - 7530)
- Chapter 78 - Discovery of Liability and Enforcement of Title (Section 7601 - 7655)
- Chapter 79 - Definitions (Section 7701 - 7705)
- Chapter 80 - General Rules (Section 7801 - 7874)
+ Subtitle G - The Joint Committee on Taxation (Section 8001 - 8023)
- Table of Contents
- Front Matter
- Chapter 91 - Organization and Membership of the Joint Committee (Section 8001 - 8005)
- Chapter 92 - Powers and Duties of the Joint Committee (Section 8021 - 8023)
+ Subtitle H - Financing of Presidential Election Campaigns (Section 9001 - 9042)
- Table of Contents
- Front Matter
- Chapter 95 - Presidential Election Campaign Fund (Section 9001 - 9013)
- Chapter 96 - Presidential Primary Matching Payment Account (Section 9031 - 9042)
+ Subtitle I - Trust Fund Code (Section 9500 - 9602)
- Sec. 9500 - Short title
- Chapter 98 - Trust Fund Code (Section 9501 - 9602)
+ Subtitle J - Coal Industry Health Benefits (Section 9701 - 9722)
- Table of Contents
- Front Matter
- Chapter 99 - Coal Industry Health Benefits (Section 9701 - 9722)
+ Subtitle K - Group Health Plan Requirements (Section 9801 - 9834)
- Table of Contents
- Front Matter
- Chapter 100 - Group Health Plan Requirements (Section 9801 - 9834)

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2021 US CodeTitle 26 - Internal Revenue Code

2021 US Code
Title 26 - Internal Revenue Code