Title 26 — Internal Revenue Code
71 chapters, 2,161 sections, 6,430,973 tokens
Chapter 1
Normal Taxes and Surtaxes
876 sections
Chapter 2
Tax on Self-employment Income
4 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Repealed]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
14 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Repealed] 1
17 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
2 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
24 sections