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. § 4965 — Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
• 26 U.S.C. § 4966 — Taxes on taxable distributions
• 26 U.S.C. § 4967 — Taxes on prohibited benefits
• 26 U.S.C. § 4968 — Excise tax based on investment income of private colleges and universities
• 26 U.S.C. § 4971 — Taxes on failure to meet minimum funding standards
• 26 U.S.C. § 4972 — Tax on nondeductible contributions to qualified employer plans
• 26 U.S.C. § 4973 — Tax on excess contributions to certain tax-favored accounts and annuities
• 26 U.S.C. § 4974 — Excise tax on certain accumulations in qualified retirement plans
• 26 U.S.C. § 4975 — Tax on prohibited transactions
• 26 U.S.C. § 4976 — Taxes with respect to funded welfare benefit plans
• 26 U.S.C. § 4977 — Tax on certain fringe benefits provided by an employer
• 26 U.S.C. § 4978 — Tax on certain dispositions by employee stock ownership plans and certain cooperatives
• 26 U.S.C. § 4978A — Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
• 26 U.S.C. § 4978B — Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
• 26 U.S.C. § 4979 — Tax on certain excess contributions
• 26 U.S.C. § 4979A — Tax on certain prohibited allocations of qualified securities
• 26 U.S.C. § 4980 — Tax on reversion of qualified plan assets to employer
• 26 U.S.C. § 4980A — Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
• 26 U.S.C. § 4980B — Failure to satisfy continuation coverage requirements of group health plans
• 26 U.S.C. § 4980C — Requirements for issuers of qualified long-term care insurance contracts
• 26 U.S.C. § 4980D — Failure to meet certain group health plan requirements
• 26 U.S.C. § 4980E — Failure of employer to make comparable Archer MSA contributions
• 26 U.S.C. § 4980F — Failure of applicable plans reducing benefit accruals to satisfy notice requirements
• 26 U.S.C. § 4980G — Failure of employer to make comparable health savings account contributions
• 26 U.S.C. § 4980H — Shared responsibility for employers regarding health coverage
• 26 U.S.C. § 4980I — Repealed. Pub. L. 116–94, div. N, title I, §503(a), Dec. 20, 2019, 133 Stat. 3119
• 26 U.S.C. § 4981 — Excise tax on undistributed income of real estate investment trusts
• 26 U.S.C. § 4982 — Excise tax on undistributed income of regulated investment companies
• 26 U.S.C. § 4985 — Stock compensation of insiders in expatriated corporations
• 26 U.S.C. § 4999 — Golden parachute payments
• 26 U.S.C. § 5000 — Certain group health plans
• 26 U.S.C. § 5000A — Requirement to maintain minimum essential coverage
• 26 U.S.C. § 5000B — Imposition of tax on indoor tanning services
• 26 U.S.C. § 5000C — Imposition of tax on certain foreign procurement
• 26 U.S.C. § 5000D — Designated drugs during noncompliance periods
• 26 U.S.C. § 5001 — Imposition, rate, and attachment of tax
• 26 U.S.C. § 5002 — Definitions
• 26 U.S.C. § 5003 — Cross references to exemptions, etc.
• 26 U.S.C. § 5004 — Lien for tax
• 26 U.S.C. § 5005 — Persons liable for tax
• 26 U.S.C. § 5006 — Determination of tax
• 26 U.S.C. § 5007 — Collection of tax on distilled spirits
• 26 U.S.C. § 5008 — Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
• 26 U.S.C. § 5009 — Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281
• 26 U.S.C. § 5010 — Credit for wine content and for flavors content
• 26 U.S.C. § 5011 — Income tax credit for average cost of carrying excise tax
• 26 U.S.C. § 5021_to_5026 — Repealed. Pub. L. 96–39, title VIII, §803(a), July 26, 1979, 93 Stat. 274
• 26 U.S.C. § 5041 — Imposition and rate of tax
• 26 U.S.C. § 5042 — Exemption from tax
• 26 U.S.C. § 5043 — Collection of taxes on wines
• 26 U.S.C. § 5044 — Refund of tax on wine
• 26 U.S.C. § 5045 — Cross references
• 26 U.S.C. § 5051 — Imposition and rate of tax
• 26 U.S.C. § 5052 — Definitions
• 26 U.S.C. § 5053 — Exemptions
• 26 U.S.C. § 5054 — Determination and collection of tax on beer
• 26 U.S.C. § 5055 — Drawback of tax
• 26 U.S.C. § 5056 — Refund and credit of tax, or relief from liability
• 26 U.S.C. § 5061 — Method of collecting tax
• 26 U.S.C. § 5062 — Refund and drawback in case of exportation
• 26 U.S.C. § 5063 — Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150
• 26 U.S.C. § 5064 — Losses resulting from disaster, vandalism, or malicious mischief
• 26 U.S.C. § 5065 — Territorial extent of law
• 26 U.S.C. § 5066 — Distilled spirits for use of foreign embassies, legations, etc.
• 26 U.S.C. § 5067 — Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
• 26 U.S.C. § 5068 — Cross reference
• 26 U.S.C. § 5101 — Notice of manufacture of still; notice of set up of still
• 26 U.S.C. § 5102 — Definition of manufacturer of stills
• 26 U.S.C. § 5111 — Eligibility
• 26 U.S.C. § 5112 — Registration and regulation
• 26 U.S.C. § 5113 — Investigation of claims
• 26 U.S.C. § 5114 — Drawback
• 26 U.S.C. § 5121 — Recordkeeping by wholesale dealers
• 26 U.S.C. § 5122 — Recordkeeping by retail dealers
• 26 U.S.C. § 5123 — Preservation and inspection of records, and entry of premises for inspection
• 26 U.S.C. § 5124 — Registration by dealers
• 26 U.S.C. § 5131 — Packaging distilled spirits for industrial uses
• 26 U.S.C. § 5132 — Prohibited purchases by dealers
• 26 U.S.C. § 5171 — Establishment
• 26 U.S.C. § 5172 — Application
• 26 U.S.C. § 5173 — Bonds
• 26 U.S.C. § 5174 — Repealed. Pub. L. 96–39, title VIII, §807(a)(14), July 26, 1979, 93 Stat. 282
• 26 U.S.C. § 5175 — Export bonds
• 26 U.S.C. § 5176 — New or renewed bonds
• 26 U.S.C. § 5177 — Other provisions relating to bonds
• 26 U.S.C. § 5178 — Premises of distilled spirits plants
• 26 U.S.C. § 5179 — Registration of stills
• 26 U.S.C. § 5180 — Signs
• 26 U.S.C. § 5181 — Distilled spirits for fuel use
• 26 U.S.C. § 5182 — Cross references
• 26 U.S.C. § 5201 — Regulation of operations
• 26 U.S.C. § 5202 — Supervision of operations
• 26 U.S.C. § 5203 — Entry and examination of premises
• 26 U.S.C. § 5204 — Gauging
• 26 U.S.C. § 5205 — Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820
• 26 U.S.C. § 5206 — Containers
• 26 U.S.C. § 5207 — Records and reports
• 26 U.S.C. § 5211 — Production and entry of distilled spirits
• 26 U.S.C. § 5212 — Transfer of distilled spirits between bonded premises
• 26 U.S.C. § 5213 — Withdrawal of distilled spirits from bonded premises on determination of tax
• 26 U.S.C. § 5214 — Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
• 26 U.S.C. § 5215 — Return of tax determined distilled spirits to bonded premises
• 26 U.S.C. § 5216 — Regulation of operations
• 26 U.S.C. § 5221 — Commencement, suspension, and resumption of operations
• 26 U.S.C. § 5222 — Production, receipt, removal, and use of distilling materials
• 26 U.S.C. § 5223 — Redistillation of spirits, articles, and residues
• 26 U.S.C. § 5231 — Entry for deposit
• 26 U.S.C. § 5232 — Imported distilled spirits
• 26 U.S.C. § 5233 — Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286
• 26 U.S.C. § 5234 — Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286
• 26 U.S.C. § 5235 — Bottling of alcohol for industrial purposes
• 26 U.S.C. § 5236 — Discontinuance of storage facilities and transfer of distilled spirits
• 26 U.S.C. § 5241 — Authority to denature
• 26 U.S.C. § 5242 — Denaturing materials
• 26 U.S.C. § 5243 — Sale of abandoned spirits for denaturation without collection of tax
• 26 U.S.C. § 5244 — Cross references
• 26 U.S.C. § 5251,_5252 — Repealed. Pub. L. 96–39, title VIII, §807(a)(38), July 26, 1979, 93 Stat. 286
• 26 U.S.C. § 5271 — Permits
• 26 U.S.C. § 5272 — Bonds
• 26 U.S.C. § 5273 — Sale, use, and recovery of denatured distilled spirits
• 26 U.S.C. § 5274 — Applicability of other laws
• 26 U.S.C. § 5275 — Records and reports
• 26 U.S.C. § 5276 — Repealed. Pub. L. 109–59, title XI, §11125(a)(3), Aug. 10, 2005, 119 Stat. 1953
• 26 U.S.C. § 5291 — General
• 26 U.S.C. § 5301 — General
• 26 U.S.C. § 5311 — Detention of containers
• 26 U.S.C. § 5312 — Production and use of distilled spirits for experimental research
• 26 U.S.C. § 5313 — Withdrawal of distilled spirits from customs custody free of tax for use of the United States
• 26 U.S.C. § 5314 — Special applicability of certain provisions
• 26 U.S.C. § 5315 — Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct. 4, 1976, 90 Stat. 1820
• 26 U.S.C. § 5351 — Bonded wine cellar
• 26 U.S.C. § 5352 — Taxpaid wine bottling house
• 26 U.S.C. § 5353 — Bonded wine warehouse
• 26 U.S.C. § 5354 — Bond
• 26 U.S.C. § 5355 — General provisions relating to bonds
• 26 U.S.C. § 5356 — Application
• 26 U.S.C. § 5357 — Premises
• 26 U.S.C. § 5361 — Bonded wine cellar operations
• 26 U.S.C. § 5362 — Removals of wine from bonded wine cellars
• 26 U.S.C. § 5363 — Taxpaid wine bottling house operations
• 26 U.S.C. § 5364 — Wine imported in bulk
• 26 U.S.C. § 5365 — Segregation of operations
• 26 U.S.C. § 5366 — Supervision
• 26 U.S.C. § 5367 — Records
• 26 U.S.C. § 5368 — Gauging and marking
• 26 U.S.C. § 5369 — Inventories
• 26 U.S.C. § 5370 — Losses
• 26 U.S.C. § 5371 — Insurance coverage, etc.
• 26 U.S.C. § 5372 — Sampling
• 26 U.S.C. § 5373 — Wine spirits
• 26 U.S.C. § 5381 — Natural wine
• 26 U.S.C. § 5382 — Cellar treatment of natural wine
• 26 U.S.C. § 5383 — Amelioration and sweetening limitations for natural grape wines
• 26 U.S.C. § 5384 — Amelioration and sweetening limitations for natural fruit and berry wines
• 26 U.S.C. § 5385 — Specially sweetened natural wines
• 26 U.S.C. § 5386 — Special natural wines
• 26 U.S.C. § 5387 — Agricultural wines
• 26 U.S.C. § 5388 — Designation of wines
• 26 U.S.C. § 5391 — Exemption from distilled spirits taxes
• 26 U.S.C. § 5392 — Definitions
• 26 U.S.C. § 5401 — Qualifying documents
• 26 U.S.C. § 5402 — Definitions
• 26 U.S.C. § 5403 — Cross references
• 26 U.S.C. § 5411 — Use of brewery
• 26 U.S.C. § 5412 — Removal of beer in containers or by pipeline
• 26 U.S.C. § 5413 — Brewers procuring beer from other brewers
• 26 U.S.C. § 5414 — Transfer of beer between bonded facilities
• 26 U.S.C. § 5415 — Records and returns
• 26 U.S.C. § 5416 — Definitions of package and packaging
• 26 U.S.C. § 5417 — Pilot brewing plants
• 26 U.S.C. § 5418 — Beer imported in bulk
• 26 U.S.C. § 5501 — Establishment
• 26 U.S.C. § 5502 — Qualification
• 26 U.S.C. § 5503 — Construction and equipment
• 26 U.S.C. § 5504 — Operation
• 26 U.S.C. § 5505 — Applicability of provisions of this chapter
• 26 U.S.C. § 5511 — Establishment and operation
• 26 U.S.C. § 5512 — Control of products after manufacture
• 26 U.S.C. § 5521_to_5523 — Repealed. Pub. L. 96–39, title VIII, §807(a)(50), July 26, 1979, 93 Stat. 288
• 26 U.S.C. § 5551 — General provisions relating to bonds
• 26 U.S.C. § 5552 — Installation of meters, tanks, and other apparatus
• 26 U.S.C. § 5553 — Supervision of premises and operations
• 26 U.S.C. § 5554 — Pilot operations
• 26 U.S.C. § 5555 — Records, statements, and returns
• 26 U.S.C. § 5556 — Regulations
• 26 U.S.C. § 5557 — Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
• 26 U.S.C. § 5558 — Authority of enforcement officers
• 26 U.S.C. § 5559 — Determinations
• 26 U.S.C. § 5560 — Other provisions applicable
• 26 U.S.C. § 5561 — Exemptions to meet the requirements of the national defense
• 26 U.S.C. § 5562 — Exemptions from certain requirements in cases of disaster
• 26 U.S.C. § 5601 — Criminal penalties
• 26 U.S.C. § 5602 — Penalty for tax fraud by distiller
• 26 U.S.C. § 5603 — Penalty relating to records, returns, and reports
• 26 U.S.C. § 5604 — Penalties relating to marks, brands, and containers
• 26 U.S.C. § 5605 — Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
• 26 U.S.C. § 5606 — Penalty relating to containers of distilled spirits
• 26 U.S.C. § 5607 — Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
• 26 U.S.C. § 5608 — Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
• 26 U.S.C. § 5609 — Destruction of unregistered stills, distilling apparatus, equipment, and materials