Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,140 sections, full text, with the cases that cite each one.

• 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• 26 U.S.C. § 7607 — Repealed.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• 26 U.S.C. § 7641 — Repealed.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 — 1 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 — 1 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. § 9831 — General exceptions
• 26 U.S.C. § 9832 — Definitions
• 26 U.S.C. § 9833 — Regulations
• 26 U.S.C. § 9834 — Enforcement