Title 26—Internal Revenue Code
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- Title 26 – Internal Revenue Code
- Chapter 1 – Normal Taxes and Surtaxes
- Chapter 2 – Tax on Self-Employment Income
- Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations
- Chapter 6 – Consolidated Returns
- Chapter 11 – Estate Tax
- Chapter 12 – Gift Tax
- Chapter 13 – Tax on Generation-Skipping Transfers
- Chapter 14 – Special Valuation Rules
- Chapter 15 – Gifts and Bequests From Expatriates
- Chapter 21 – Federal Insurance Contributions Act
- Chapter 22 – Railroad Retirement Tax Act
- Chapter 23 – Federal Unemployment Tax Act
- Chapter 23a – Railroad Unemployment Repayment Tax
- Chapter 24 – Collection of Income Tax At Source on Wages
- Chapter 25 – General Provisions Relating to Employment Taxes
- Chapter 31 – Retail Excise Taxes
- Chapter 32 – Manufacturers Excise Taxes
- Chapter 33 – Facilities and Services
- Chapter 34 – Policies Issued By Foreign Insurers
- Chapter 35 – Taxes on Wagering
- Chapter 36 – Certain Other Excise Taxes
- Chapter 38 – Environmental Taxes
- Chapter 39 – Registration-Required Obligations
- Chapter 40 – General Provisions Relating to Occupational Taxes
- Chapter 41 – Public Charities
- Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations
- Chapter 43 – Qualified Pension, etc., Plans
- Chapter 44 – Qualified Investment Entities
- Chapter 45 – Provisions Relating to Expatriated Entities
- Chapter 46 – Golden Parachute Payments
- Chapter 47 – Certain Group Health Plans
- Chapter 51 – Distilled Spirits, Wines, and Beer
- Chapter 52 – Tobacco Products and Cigarette Papers and Tubes
- Chapter 53 – Machine Guns, Destructive Devices, and Certain Other Firearms
- Chapter 54 – Greenmail
- Chapter 55 – Structured Settlement Factoring Transactions
- Chapter 61 – Information and Returns
- Chapter 62 – Time and Place for Paying Tax
- Chapter 63 – Assessment
- Chapter 64 – Collection
- Chapter 65 – Abatements, Credits, and Refunds
- Chapter 66 – Limitations
- Chapter 67 – Interest
- Chapter 68 – Additions to the Tax, Additional Amounts, and Assessable Penalties
- Chapter 69 – General Provisions Relating to Stamps
- Chapter 70 – Jeopardy, Receiverships, etc.
- Chapter 71 – Transferees and Fiduciaries
- Chapter 72 – Licensing and Registration
- Chapter 73 – Bonds
- Chapter 74 – Closing Agreements and Compromises
- Chapter 75 – Crimes, Other Offenses, and Forfeitures
- Chapter 76 – Judicial Proceedings
- Chapter 77 – Miscellaneous Provisions
- Chapter 78 – Discovery of Liability and Enforcement of Title
- Chapter 79 – Definitions
- Chapter 80 – General Rules
- Chapter 91 – Organization and Membership of the Joint Committee
- Chapter 92 – Powers and Duties of the Joint Committee
- Chapter 95 – Presidential Election Campaign Fund
- Chapter 96 – Presidential Primary Matching Payment Account
- Chapter 98 – Trust Fund Code
- Chapter 99 – Coal Industry Health Benefits
- Chapter 100 – Group Health Plan Requirements
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