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. § 7455 — Service of process
• 26 U.S.C. § 7456 — Administration of oaths and procurement of testimony
• 26 U.S.C. § 7457 — Witness fees
• 26 U.S.C. § 7458 — Hearings
• 26 U.S.C. § 7459 — Reports and decisions
• 26 U.S.C. § 7460 — Provisions of special application to divisions
• 26 U.S.C. § 7461 — Publicity of proceedings
• 26 U.S.C. § 7462 — Publication of reports
• 26 U.S.C. § 7463 — Disputes involving $50,000 or less
• 26 U.S.C. § 7464 — Intervention by trustee of debtor’s estate
• 26 U.S.C. § 7465 — Provisions of special application to transferees
• 26 U.S.C. § 7466 — Judicial conduct and disability procedures
• 26 U.S.C. § 7470 — Administration
• 26 U.S.C. § 7470A — Judicial conference
• 26 U.S.C. § 7471 — Employees
• 26 U.S.C. § 7472 — Expenditures
• 26 U.S.C. § 7473 — Disposition of fees
• 26 U.S.C. § 7474 — Fee for transcript of record
• 26 U.S.C. § 7475 — Practice fee
• 26 U.S.C. § 7476 — Declaratory judgments relating to qualification of certain retirement plans
• 26 U.S.C. § 7477 — Declaratory judgments relating to value of certain gifts
• 26 U.S.C. § 7478 — Declaratory judgments relating to status of certain governmental obligations
• 26 U.S.C. § 7479 — Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
• 26 U.S.C. § 7481 — Date when Tax Court decision becomes final
• 26 U.S.C. § 7482 — Courts of review
• 26 U.S.C. § 7483 — Notice of appeal
• 26 U.S.C. § 7484 — Change of incumbent in office
• 26 U.S.C. § 7485 — Bond to stay assessment and collection
• 26 U.S.C. § 7486 — Refund, credit, or abatement of amounts dis­allowed
• 26 U.S.C. § 7487 — Cross references
• 26 U.S.C. § 7491 — Burden of proof
• 26 U.S.C. § 7501 — Liability for taxes withheld or collected
• 26 U.S.C. § 7502 — Timely mailing treated as timely filing and paying
• 26 U.S.C. § 7503 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
• 26 U.S.C. § 7504 — Fractional parts of a dollar
• 26 U.S.C. § 7505 — Sale of personal property acquired by the United States
• 26 U.S.C. § 7506 — Administration of real estate acquired by the United States
• 26 U.S.C. § 7507 — Exemption of insolvent banks from tax
• 26 U.S.C. § 7508 — Time for performing certain acts postponed by reason of service in combat zone or contingency operation
• 26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
• 26 U.S.C. § 7509 — Expenditures incurred by the United States Postal Service
• 26 U.S.C. § 7510 — Exemption from tax of domestic goods purchased for the United States
• 26 U.S.C. § 7511 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• 26 U.S.C. § 7512 — Separate accounting for certain collected taxes, etc.
• 26 U.S.C. § 7513 — Reproduction of returns and other documents
• 26 U.S.C. § 7514 — Authority to prescribe or modify seals
• 26 U.S.C. § 7515 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
• 26 U.S.C. § 7516 — Supplying training and training aids on request
• 26 U.S.C. § 7517 — Furnishing on request of statement explaining estate or gift valuation
• 26 U.S.C. § 7518 — Tax incentives relating to merchant marine capital construction funds
• 26 U.S.C. § 7519 — Required payments for entities electing not to have required taxable year
• 26 U.S.C. § 7520 — Valuation tables
• 26 U.S.C. § 7521 — Procedures involving taxpayer interviews
• 26 U.S.C. § 7522 — Content of tax due, deficiency, and other notices
• 26 U.S.C. § 7523 — Graphic presentation of major categories of Federal outlays and income
• 26 U.S.C. § 7524 — Annual notice of tax delinquency
• 26 U.S.C. § 7525 — Confidentiality privileges relating to taxpayer communications
• 26 U.S.C. § 7526 — Low-income taxpayer clinics
• 26 U.S.C. § 7526A — Return preparation programs for applicable taxpayers
• 26 U.S.C. § 7527 — Advance payment of credit for health insurance costs of eligible individuals
• 26 U.S.C. § 7527A — Advance payment of child tax credit
• 26 U.S.C. § 7528 — Internal Revenue Service user fees
• 26 U.S.C. § 7529 — Notification of suspected identity theft
• 26 U.S.C. § 7530 — Application of earned income tax credit to possessions of the United States
• 26 U.S.C. § 7601 — Canvass of districts for taxable persons and objects
• 26 U.S.C. § 7602 — Examination of books and witnesses
• 26 U.S.C. § 7603 — Service of summons
• 26 U.S.C. § 7604 — Enforcement of summons
• 26 U.S.C. § 7605 — Time and place of examination
• 26 U.S.C. § 7606 — Entry of premises for examination of taxable objects
• 26 U.S.C. § 7607 — Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98–573, title II, § 213(b)(1), Oct. 30, 1984, 98 Stat. 2988]
• 26 U.S.C. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7610 — Fees and costs for witnesses
• 26 U.S.C. § 7611 — Restrictions on church tax inquiries and examinations
• 26 U.S.C. § 7612 — Special procedures for summonses for computer software
• 26 U.S.C. § 7613 — Cross references
• 26 U.S.C. § 7621 — Internal revenue districts
• 26 U.S.C. § 7622 — Authority to administer oaths and certify
• 26 U.S.C. § 7623 — Expenses of detection of underpayments and fraud, etc.
• 26 U.S.C. § 7624 — Reimbursement to State and local law enforcement agencies
• 26 U.S.C. § 7641 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832]
• 26 U.S.C. § 7651 — Administration and collection of taxes in possessions
• 26 U.S.C. § 7652 — Shipments to the United States
• 26 U.S.C. § 7653 — Shipments from the United States
• 26 U.S.C. § 7654 — Coordination of United States and certain possession individual income taxes
• 26 U.S.C. § 7655 — Cross references
• 26 U.S.C. § 7701 — Definitions
• 26 U.S.C. § 7702 — Life insurance contract defined
• 26 U.S.C. § 7702A — Modified endowment contract defined
• 26 U.S.C. § 7702B — Treatment of qualified long-term care insurance
• 26 U.S.C. § 7703 — Determination of marital status
• 26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations
• 26 U.S.C. § 7705 — Certified professional employer organizations
• 26 U.S.C. § 7801 — Authority of Department of the Treasury
• 26 U.S.C. § 7802 — Internal Revenue Service Oversight Board
• 26 U.S.C. § 7803 — Commissioner of Internal Revenue; other officials
• 26 U.S.C. § 7804 — Other personnel
• 26 U.S.C. § 7805 — Rules and regulations
• 26 U.S.C. § 7806 — Construction of title
• 26 U.S.C. § 7807 — Rules in effect upon enactment of this title
• 26 U.S.C. § 7808 — Depositaries for collections
• 26 U.S.C. § 7809 — Deposit of collections
• 26 U.S.C. § 7810 — Revolving fund for redemption of real property
• 26 U.S.C. § 7811 — Taxpayer Assistance Orders
• 26 U.S.C. § 7812 — Streamlined critical pay authority for information technology positions
• 26 U.S.C. § 7851 — Applicability of revenue laws
• 26 U.S.C. § 7852 — Other applicable rules
• 26 U.S.C. § 7871 — Indian tribal governments treated as States for certain purposes
• 26 U.S.C. § 7872 — Treatment of loans with below-market interest rates
• 26 U.S.C. § 7873 — Income derived by Indians from exercise of fishing rights
• 26 U.S.C. § 7874 — Rules relating to expatriated entities and their foreign parents
• 26 U.S.C. § 8001 — Authorization
• 26 U.S.C. § 8002 — Membership
• 26 U.S.C. § 8003 — Election of chairman and vice chairman
• 26 U.S.C. § 8004 — Appointment and compensation of staff
• 26 U.S.C. § 8005 — Payment of expenses
• 26 U.S.C. § 8021 — Powers
• 26 U.S.C. § 8022 — Duties
• 26 U.S.C. § 8023 — Additional powers to obtain data
• 26 U.S.C. § 9001 — Short title
• 26 U.S.C. § 9002 — Definitions
• 26 U.S.C. § 9003 — Condition for eligibility for payments
• 26 U.S.C. § 9004 — Entitlement of eligible candidates to payments
• 26 U.S.C. § 9005 — Certification by Commission
• 26 U.S.C. § 9006 — Payments to eligible candidates
• 26 U.S.C. § 9007 — Examinations and audits; repayments
• 26 U.S.C. § 9008 — Payments for presidential nominating conventions
• 26 U.S.C. § 9009 — Reports to Congress; regulations
• 26 U.S.C. § 9010 — Participation by Commission in judicial proceedings
• 26 U.S.C. § 9011 — Judicial review
• 26 U.S.C. § 9012 — Criminal penalties
• 26 U.S.C. § 9013 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212]
• 26 U.S.C. § 9031 — Short title
• 26 U.S.C. § 9032 — Definitions
• 26 U.S.C. § 9033 — Eligibility for payments
• 26 U.S.C. § 9034 — Entitlement of eligible candidates to payments
• 26 U.S.C. § 9035 — Qualified campaign expense limitations
• 26 U.S.C. § 9036 — Certification by Commission
• 26 U.S.C. § 9037 — Payments to eligible candidates
• 26 U.S.C. § 9038 — Examinations and audits; repayments
• 26 U.S.C. § 9039 — Reports to Congress; regulations
• 26 U.S.C. § 9040 — Participation by Commission in judicial proceedings
• 26 U.S.C. § 9041 — Judicial review
• 26 U.S.C. § 9042 — Criminal penalties
• 26 U.S.C. § 9500 — Short title
• 26 U.S.C. § 9501 — Black Lung Disability Trust Fund
• 26 U.S.C. § 9502 — Airport and Airway Trust Fund
• 26 U.S.C. § 9503 — Highway Trust Fund
• 26 U.S.C. § 9504 — Sport Fish Restoration and Boating Trust Fund
• 26 U.S.C. § 9505 — Harbor Maintenance Trust Fund
• 26 U.S.C. § 9506 — Inland Waterways Trust Fund
• 26 U.S.C. § 9507 — Hazardous Substance Superfund
• 26 U.S.C. § 9508 — Leaking Underground Storage Tank Trust Fund
• 26 U.S.C. § 9509 — Oil Spill Liability Trust Fund
• 26 U.S.C. § 9510 — Vaccine Injury Compensation Trust Fund
• 26 U.S.C. § 9511 — Patient-Centered Outcomes Research Trust Fund
• 26 U.S.C. § 9601 — Transfer of amounts
• 26 U.S.C. § 9602 — Management of Trust Funds
• 26 U.S.C. § 9701 — Definitions of general applicability
• 26 U.S.C. § 9702 — Establishment of the United Mine Workers of America Combined Benefit Fund
• 26 U.S.C. § 9703 — Plan benefits
• 26 U.S.C. § 9704 — Liability of assigned operators
• 26 U.S.C. § 9705 — Transfers
• 26 U.S.C. § 9706 — Assignment of eligible beneficiaries
• 26 U.S.C. § 9707 — Failure to pay premium
• 26 U.S.C. § 9708 — Effect on pending claims or obligations
• 26 U.S.C. § 9711 — Continued obligations of individual employer plans
• 26 U.S.C. § 9712 — Establishment and coverage of 1992 UMWA Benefit Plan
• 26 U.S.C. § 9721 — Civil enforcement
• 26 U.S.C. § 9722 — Sham transactions
• 26 U.S.C. § 9801 — Increased portability through limitation on preexisting condition exclusions
• 26 U.S.C. § 9802 — Prohibiting discrimination against individual participants and beneficiaries based on health status
• 26 U.S.C. § 9803 — Guaranteed renewability in multi­employer plans and certain multiple employer welfare arrangements
• 26 U.S.C. § 9804 — Renumbered § 9831]
• 26 U.S.C. § 9805 — Renumbered § 9832]
• 26 U.S.C. § 9806 — Renumbered § 9833]
• 26 U.S.C. § 9811 — Standards relating to benefits for mothers and newborns
• 26 U.S.C. § 9812 — Parity in mental health and substance use disorder benefits
• 26 U.S.C. § 9813 — Coverage of dependent students on medically necessary leave of absence
• 26 U.S.C. § 9815 — Additional market reforms
• 26 U.S.C. § 9816 — Preventing surprise medical bills
• 26 U.S.C. § 9817 — Ending surprise air ambulance bills
• 26 U.S.C. § 9818 — Continuity of care
• 26 U.S.C. § 9819 — Maintenance of price comparison tool
• 26 U.S.C. § 9820 — Protecting patients and improving the accuracy of provider directory information
• 26 U.S.C. § 9822 — Other patient protections
• 26 U.S.C. § 9823 — Air ambulance report requirements
• 26 U.S.C. § 9824 — Increasing transparency by removing gag clauses on price and quality information
• 26 U.S.C. § 9825 — Reporting on pharmacy benefits and drug costs
• 26 U.S.C. § 9826 — Oversight of entities that provide pharmacy benefit management services
• 26 U.S.C. § 9831 — General exceptions
• 26 U.S.C. § 9832 — Definitions
• 26 U.S.C. § 9833 — Regulations
• 26 U.S.C. § 9834 — Enforcement