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• 26 U.S.C. § 4581,_4582 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4591...4597 — Repealed. Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814]
• 26 U.S.C. § 4591_to_4597 — Repealed. Pub. L. 94–455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
• 26 U.S.C. § 4601...4603 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
• 26 U.S.C. § 4601_to_4603 — Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
• 26 U.S.C. § 4611 — Imposition of tax
• 26 U.S.C. § 4612 — Definitions and special rules
• 26 U.S.C. § 4661 — Imposition of tax
• 26 U.S.C. § 4662 — Definitions and special rules
• 26 U.S.C. § 4671 — Imposition of tax
• 26 U.S.C. § 4672 — Definitions and special rules
• 26 U.S.C. § 4681 — Imposition of tax
• 26 U.S.C. § 4682 — Definitions and special rules
• 26 U.S.C. § 4701 — Tax on issuer of registration-required obligation not in registered form
• 26 U.S.C. § 4901 — Payment of tax
• 26 U.S.C. § 4902 — Liability of partners
• 26 U.S.C. § 4903 — Liability in case of business in more than one location
• 26 U.S.C. § 4904 — Liability in case of different businesses of same ownership and location
• 26 U.S.C. § 4905 — Liability in case of death or change of location
• 26 U.S.C. § 4906 — Application of State laws
• 26 U.S.C. § 4907 — Federal agencies or instrumentalities
• 26 U.S.C. § 4911 — Tax on excess expenditures to influence legislation
• 26 U.S.C. § 4912 — Tax on disqualifying lobbying expenditures of certain organizations
• 26 U.S.C. § 4940 — Excise tax based on investment income
• 26 U.S.C. § 4941 — Taxes on self-dealing
• 26 U.S.C. § 4942 — Taxes on failure to distribute income
• 26 U.S.C. § 4943 — Taxes on excess business holdings
• 26 U.S.C. § 4944 — Taxes on investments which jeopardize charitable purpose
• 26 U.S.C. § 4945 — Taxes on taxable expenditures
• 26 U.S.C. § 4946 — Definitions and special rules
• 26 U.S.C. § 4947 — Application of taxes to certain nonexempt trusts
• 26 U.S.C. § 4948 — Application of taxes and denial of exemption with respect to certain foreign organizations
• 26 U.S.C. § 4951 — Taxes on self-dealing
• 26 U.S.C. § 4952 — Taxes on taxable expenditures
• 26 U.S.C. § 4953 — Tax on excess contributions to black lung benefit trusts
• 26 U.S.C. § 4955 — Taxes on political expenditures of section 501(c)(3) organizations
• 26 U.S.C. § 4958 — Taxes on excess benefit transactions
• 26 U.S.C. § 4959 — Taxes on failures by hospital organizations
• 26 U.S.C. § 4960 — Tax on excess tax-exempt organization executive compensation
• 26 U.S.C. § 4961 — Abatement of second tier taxes where there is correction
• 26 U.S.C. § 4962 — Abatement of first tier taxes in certain cases
• 26 U.S.C. § 4963 — Definitions
• 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...5026 — Repealed. Pub. L. 96–39, title VIII, § 803(a), July 26, 1979, 93 Stat. 274]
• 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