Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,195 sections, full text, with the cases that cite each one.

• 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• 26 U.S.C. § 6673 — Sanctions and costs awarded by courts
• 26 U.S.C. § 6674 — Fraudulent statement or failure to furnish statement to employee
• 26 U.S.C. § 6675 — Excessive claims with respect to the use of certain fuels
• 26 U.S.C. § 6676 — Erroneous claim for refund or credit
• 26 U.S.C. § 6677 — Failure to file information with respect to certain foreign trusts
• 26 U.S.C. § 6678 — Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]
• 26 U.S.C. § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• 26 U.S.C. § 6680 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817]
• 26 U.S.C. § 6681 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817]
• 26 U.S.C. § 6682 — False information with respect to withholding
• 26 U.S.C. § 6683 — Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626]
• 26 U.S.C. § 6684 — Assessable penalties with respect to liability for tax under chapter 42
• 26 U.S.C. § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• 26 U.S.C. § 6686 — Failure to file returns or supply information by DISC or former FSC
• 26 U.S.C. § 6687 — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• 26 U.S.C. § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
• 26 U.S.C. § 6689 — Failure to file notice of redetermination of foreign tax
• 26 U.S.C. § 6690 — Fraudulent statement or failure to furnish statement to plan participant
• 26 U.S.C. § 6691 — Reserved]
• 26 U.S.C. § 6692 — Failure to file actuarial report
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6694 — Understatement of taxpayer’s liability by tax return preparer
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• 26 U.S.C. § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
• 26 U.S.C. § 6695B — Penalty for substantial misstatements on certification provided by supplier
• 26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
• 26 U.S.C. § 6697 — Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6698A — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
• 26 U.S.C. § 6699 — Failure to file S corporation return
• 26 U.S.C. § 6700 — Promoting abusive tax shelters, etc.
• 26 U.S.C. § 6701 — Penalties for aiding and abetting understatement of tax liability
• 26 U.S.C. § 6702 — Frivolous tax submissions
• 26 U.S.C. § 6703 — Rules applicable to penalties under sections 6700, 6701, and 6702
• 26 U.S.C. § 6704 — Failure to keep records necessary to meet reporting requirements under section 6047(d)
• 26 U.S.C. § 6705 — Failure by broker to provide notice to payors
• 26 U.S.C. § 6706 — Original issue discount information requirements
• 26 U.S.C. § 6707 — Failure to furnish information regarding reportable transactions
• 26 U.S.C. § 6707A — Penalty for failure to include reportable transaction information with return
• 26 U.S.C. § 6708 — Failure to maintain lists of advisees with respect to reportable transactions
• 26 U.S.C. § 6709 — Penalties with respect to mortgage credit certificates
• 26 U.S.C. § 6710 — Failure to disclose that contributions are nondeductible
• 26 U.S.C. § 6711 — Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• 26 U.S.C. § 6712 — Failure to disclose treaty-based return positions
• 26 U.S.C. § 6713 — Disclosure or use of information by preparers of returns
• 26 U.S.C. § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions
• 26 U.S.C. § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• 26 U.S.C. § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems
• 26 U.S.C. § 6716 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
• 26 U.S.C. § 6717 — Refusal of entry
• 26 U.S.C. § 6718 — Failure to display tax registration on vessels
• 26 U.S.C. § 6719 — Failure to register or reregister
• 26 U.S.C. § 6720 — Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• 26 U.S.C. § 6720A — Penalty with respect to certain adulterated fuels
• 26 U.S.C. § 6720B — Fraudulent identification of exempt use property
• 26 U.S.C. § 6720C — Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
• 26 U.S.C. § 6721 — Failure to file correct information returns
• 26 U.S.C. § 6722 — Failure to furnish correct payee statements
• 26 U.S.C. § 6723 — Failure to comply with other information reporting requirements
• 26 U.S.C. § 6724 — Waiver; definitions and special rules
• 26 U.S.C. § 6725 — Failure to report information under section 4101
• 26 U.S.C. § 6726 — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
• 26 U.S.C. § 6751 — Procedural requirements
• 26 U.S.C. § 6801 — Authority for establishment, alteration, and distribution
• 26 U.S.C. § 6802 — Supply and distribution
• 26 U.S.C. § 6803 — Accounting and safeguarding
• 26 U.S.C. § 6804 — Attachment and cancellation
• 26 U.S.C. § 6805 — Redemption of stamps
• 26 U.S.C. § 6806 — Occupational tax stamps
• 26 U.S.C. § 6807 — Stamping, marking, and branding seized goods
• 26 U.S.C. § 6808 — Special provisions relating to stamps
• 26 U.S.C. § 6851 — Termination assessments of income tax
• 26 U.S.C. § 6852 — Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• 26 U.S.C. § 6861 — Jeopardy assessments of income, estate, gift, and certain excise taxes
• 26 U.S.C. § 6862 — Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• 26 U.S.C. § 6863 — Stay of collection of jeopardy assessments
• 26 U.S.C. § 6864 — Termination of extended period for payment in case of carryback
• 26 U.S.C. § 6867 — Presumptions where owner of large amount of cash is not identified
• 26 U.S.C. § 6871 — Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• 26 U.S.C. § 6872 — Suspension of period on assessment
• 26 U.S.C. § 6873 — Unpaid claims
• 26 U.S.C. § 6901 — Transferred assets
• 26 U.S.C. § 6902 — Provisions of special application to transferees
• 26 U.S.C. § 6903 — Notice of fiduciary relationship
• 26 U.S.C. § 6904 — Prohibition of injunctions
• 26 U.S.C. § 6905 — Discharge of executor from personal liability for decedent’s income and gift taxes
• 26 U.S.C. § 7001 — Collection of foreign items
• 26 U.S.C. § 7011 — Registration—persons paying a special tax
• 26 U.S.C. § 7012 — Cross references
• 26 U.S.C. § 7101 — Form of bonds
• 26 U.S.C. § 7102 — Single bond in lieu of multiple bonds
• 26 U.S.C. § 7103 — Cross references—Other provisions for bonds
• 26 U.S.C. § 7121 — Closing agreements
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7123 — Appeals dispute resolution procedures
• 26 U.S.C. § 7124 — Cross references
• 26 U.S.C. § 7201 — Attempt to evade or defeat tax
• 26 U.S.C. § 7202 — Willful failure to collect or pay over tax
• 26 U.S.C. § 7203 — Willful failure to file return, supply information, or pay tax
• 26 U.S.C. § 7204 — Fraudulent statement or failure to make statement to employees
• 26 U.S.C. § 7205 — Fraudulent withholding exemption certificate or failure to supply information
• 26 U.S.C. § 7206 — Fraud and false statements
• 26 U.S.C. § 7207 — Fraudulent returns, statements, or other documents
• 26 U.S.C. § 7208 — Offenses relating to stamps
• 26 U.S.C. § 7209 — Unauthorized use or sale of stamps
• 26 U.S.C. § 7210 — Failure to obey summons
• 26 U.S.C. § 7211 — False statements to purchasers or lessees relating to tax
• 26 U.S.C. § 7212 — Attempts to interfere with administration of internal revenue laws
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7213A — Unauthorized inspection of returns or return information
• 26 U.S.C. § 7214 — Offenses by officers and employees of the United States
• 26 U.S.C. § 7215 — Offenses with respect to collected taxes
• 26 U.S.C. § 7216 — Disclosure or use of information by preparers of returns
• 26 U.S.C. § 7217 — Prohibition on executive branch influence over taxpayer audits and other investigations
• 26 U.S.C. § 7231 — Failure to obtain license for collection of foreign items
• 26 U.S.C. § 7232 — Failure to register or reregister under section 4101, false representations of registration status, etc.
• 26 U.S.C. § 7233 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
• 26 U.S.C. § 7234 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
• 26 U.S.C. § 7235 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
• 26 U.S.C. § 7236 — Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
• 26 U.S.C. § 7237,_7238 — Repealed. Pub. L. 91–513, title III, §1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292
• 26 U.S.C. § 7239 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
• 26 U.S.C. § 7240 — Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
• 26 U.S.C. § 7241 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 26 U.S.C. § 7261 — Representation that retailers’ excise tax is excluded from price of article
• 26 U.S.C. § 7262 — Violation of occupational tax laws relating to wagering—failure to pay special tax
• 26 U.S.C. § 7263 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
• 26 U.S.C. § 7264 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
• 26 U.S.C. § 7265 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
• 26 U.S.C. § 7266 — Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
• 26 U.S.C. § 7267 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• 26 U.S.C. § 7268 — Possession with intent to sell in fraud of law or to evade tax
• 26 U.S.C. § 7269 — Failure to produce records
• 26 U.S.C. § 7270 — Insurance policies
• 26 U.S.C. § 7271 — Penalties for offenses relating to stamps
• 26 U.S.C. § 7272 — Penalty for failure to register or reregister
• 26 U.S.C. § 7273 — Penalties for offenses relating to special taxes
• 26 U.S.C. § 7274 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
• 26 U.S.C. § 7275 — Penalty for offenses relating to certain airline tickets and advertising
• 26 U.S.C. § 7301 — Property subject to tax
• 26 U.S.C. § 7302 — Property used in violation of internal revenue laws
• 26 U.S.C. § 7303 — Other property subject to forfeiture
• 26 U.S.C. § 7304 — Penalty for fraudulently claiming drawback
• 26 U.S.C. § 7321 — Authority to seize property subject to forfeiture
• 26 U.S.C. § 7322 — Delivery of seized personal property to United States marshal
• 26 U.S.C. § 7323 — Judicial action to enforce forfeiture
• 26 U.S.C. § 7324 — Special disposition of perishable goods
• 26 U.S.C. § 7325 — Personal property valued at $100,000 or less
• 26 U.S.C. § 7326 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
• 26 U.S.C. § 7327 — Customs laws applicable
• 26 U.S.C. § 7328 — Cross references
• 26 U.S.C. § 7341 — Penalty for sales to evade tax
• 26 U.S.C. § 7342 — Penalty for refusal to permit entry or examination
• 26 U.S.C. § 7343 — Definition of term “person”
• 26 U.S.C. § 7344 — Extended application of penalties relating to officers of the Treasury Department
• 26 U.S.C. § 7345 — Revocation or denial of passport in case of certain tax delinquencies
• 26 U.S.C. § 7401 — Authorization
• 26 U.S.C. § 7402 — Jurisdiction of district courts
• 26 U.S.C. § 7403 — Action to enforce lien or to subject property to payment of tax
• 26 U.S.C. § 7404 — Authority to bring civil action for estate taxes
• 26 U.S.C. § 7405 — Action for recovery of erroneous refunds
• 26 U.S.C. § 7406 — Disposition of judgments and moneys recovered
• 26 U.S.C. § 7407 — Action to enjoin tax return preparers
• 26 U.S.C. § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions
• 26 U.S.C. § 7409 — Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
• 26 U.S.C. § 7410 — Cross references
• 26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection
• 26 U.S.C. § 7422 — Civil actions for refund
• 26 U.S.C. § 7423 — Repayments to officers or employees
• 26 U.S.C. § 7424 — Intervention
• 26 U.S.C. § 7425 — Discharge of liens
• 26 U.S.C. § 7426 — Civil actions by persons other than taxpayers
• 26 U.S.C. § 7427 — Tax return preparers
• 26 U.S.C. § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• 26 U.S.C. § 7429 — Review of jeopardy levy or assessment procedures
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• 26 U.S.C. § 7432 — Civil damages for failure to release lien
• 26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions
• 26 U.S.C. § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• 26 U.S.C. § 7434 — Civil damages for fraudulent filing of information returns
• 26 U.S.C. § 7435 — Civil damages for unauthorized enticement of information disclosure
• 26 U.S.C. § 7436 — Proceedings for determination of employment status
• 26 U.S.C. § 7437 — Cross references
• 26 U.S.C. § 7441 — Status
• 26 U.S.C. § 7442 — Jurisdiction
• 26 U.S.C. § 7443 — Membership
• 26 U.S.C. § 7443A — Special trial judges
• 26 U.S.C. § 7443B — Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
• 26 U.S.C. § 7444 — Organization
• 26 U.S.C. § 7445 — Offices
• 26 U.S.C. § 7446 — Times and places of sessions
• 26 U.S.C. § 7447 — Retirement
• 26 U.S.C. § 7447A — Retirement for special trial judges
• 26 U.S.C. § 7448 — Annuities to surviving spouses and dependent children of judges and special trial judges
• 26 U.S.C. § 7451 — Petitions
• 26 U.S.C. § 7452 — Representation of parties
• 26 U.S.C. § 7453 — Rules of practice, procedure, and evidence
• 26 U.S.C. § 7454 — Burden of proof in fraud, foundation man­ager, and transferee cases