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. § 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• 26 U.S.C. § 5521...5523 — Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]
• 26 U.S.C. § 5521_to_5523 — Repealed.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
• 26 U.S.C. § 5610 — Disposal of forfeited equipment and material for distilling
• 26 U.S.C. § 5611 — Release of distillery before judgment
• 26 U.S.C. § 5612 — Forfeiture of taxpaid distilled spirits remaining on bonded premises
• 26 U.S.C. § 5613 — Forfeiture of distilled spirits not closed, marked, or branded as required by law
• 26 U.S.C. § 5614 — Burden of proof in cases of seizure of spirits
• 26 U.S.C. § 5615 — Property subject to forfeiture
• 26 U.S.C. § 5661 — Penalty and forfeiture for violation of laws and regulations relating to wine
• 26 U.S.C. § 5662 — Penalty for alteration of wine labels
• 26 U.S.C. § 5663 — Cross reference
• 26 U.S.C. § 5671 — Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
• 26 U.S.C. § 5672 — Penalty for failure of brewer to comply with requirements and to keep records and file returns
• 26 U.S.C. § 5673 — Forfeiture for flagrant and willful removal of beer without taxpayment
• 26 U.S.C. § 5674 — Penalty for unlawful production or removal of beer
• 26 U.S.C. § 5675 — Penalty for intentional removal or defacement of brewer’s marks and brands
• 26 U.S.C. § 5676 — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
• 26 U.S.C. § 5681 — Penalty relating to signs
• 26 U.S.C. § 5682 — Penalty for breaking locks or gaining access
• 26 U.S.C. § 5683 — Penalty and forfeiture for removal of liquors under improper brands
• 26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
• 26 U.S.C. § 5685 — Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
• 26 U.S.C. § 5686 — Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
• 26 U.S.C. § 5687 — Penalty for offenses not specifically covered
• 26 U.S.C. § 5688 — Disposition and release of seized property
• 26 U.S.C. § 5689 — Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
• 26 U.S.C. § 5690 — Definition of the term “person”
• 26 U.S.C. § 5691 — Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
• 26 U.S.C. § 5692 — Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]
• 26 U.S.C. § 5701 — Rate of tax
• 26 U.S.C. § 5702 — Definitions
• 26 U.S.C. § 5703 — Liability for tax and method of payment
• 26 U.S.C. § 5704 — Exemption from tax
• 26 U.S.C. § 5705 — Credit, refund, or allowance of tax
• 26 U.S.C. § 5706 — Drawback of tax
• 26 U.S.C. § 5707 — Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
• 26 U.S.C. § 5708 — Losses caused by disaster
• 26 U.S.C. § 5711 — Bond
• 26 U.S.C. § 5712 — Application for permit
• 26 U.S.C. § 5713 — Permit
• 26 U.S.C. § 5721 — Inventories
• 26 U.S.C. § 5722 — Reports
• 26 U.S.C. § 5723 — Packages, marks, labels, and notices
• 26 U.S.C. § 5731 — Imposition and rate of tax
• 26 U.S.C. § 5732 — Payment of tax
• 26 U.S.C. § 5733 — Provisions relating to liability for occupational taxes
• 26 U.S.C. § 5734 — Application of State laws
• 26 U.S.C. § 5741 — Records to be maintained
• 26 U.S.C. § 5751 — Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
• 26 U.S.C. § 5752 — Restrictions relating to marks, labels, notices, and packages
• 26 U.S.C. § 5753 — Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
• 26 U.S.C. § 5754 — Restriction on importation of previously exported tobacco products
• 26 U.S.C. § 5761 — Civil penalties
• 26 U.S.C. § 5762 — Criminal penalties
• 26 U.S.C. § 5763 — Forfeitures
• 26 U.S.C. § 5801 — Imposition of tax
• 26 U.S.C. § 5802 — Registration of importers, manufacturers, and dealers
• 26 U.S.C. § 5811 — Transfer tax
• 26 U.S.C. § 5812 — Transfers
• 26 U.S.C. § 5821 — Making tax
• 26 U.S.C. § 5822 — Making
• 26 U.S.C. § 5841 — Registration of firearms
• 26 U.S.C. § 5842 — Identification of firearms
• 26 U.S.C. § 5843 — Records and returns
• 26 U.S.C. § 5844 — Importation
• 26 U.S.C. § 5845 — Definitions
• 26 U.S.C. § 5846 — Other laws applicable
• 26 U.S.C. § 5847 — Effect on other laws
• 26 U.S.C. § 5848 — Restrictive use of information
• 26 U.S.C. § 5849 — Citation of chapter
• 26 U.S.C. § 5851 — Special (occupational) tax exemption
• 26 U.S.C. § 5852 — General transfer and making tax exemption
• 26 U.S.C. § 5853 — Transfer and making tax exemption available to certain governmental entities
• 26 U.S.C. § 5854 — Exportation of firearms exempt from transfer tax
• 26 U.S.C. § 5861 — Prohibited acts
• 26 U.S.C. § 5871 — Penalties
• 26 U.S.C. § 5872 — Forfeitures
• 26 U.S.C. § 5881 — Greenmail
• 26 U.S.C. § 5891 — Structured settlement factoring transactions
• 26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns
• 26 U.S.C. § 6011 — General requirement of return, statement, or list
• 26 U.S.C. § 6012 — Persons required to make returns of income
• 26 U.S.C. § 6013 — Joint returns of income tax by husband and wife
• 26 U.S.C. § 6014 — Income tax return—tax not computed by taxpayer
• 26 U.S.C. § 6015 — Relief from joint and several liability on joint return
• 26 U.S.C. § 6016 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
• 26 U.S.C. § 6017 — Self-employment tax returns
• 26 U.S.C. § 6017A — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
• 26 U.S.C. § 6018 — Estate tax returns
• 26 U.S.C. § 6019 — Gift tax returns
• 26 U.S.C. § 6020 — Returns prepared for or executed by Secretary
• 26 U.S.C. § 6021 — Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
• 26 U.S.C. § 6031 — Return of partnership income
• 26 U.S.C. § 6032 — Returns of banks with respect to common trust funds
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6034 — Returns by certain trusts
• 26 U.S.C. § 6034A — Information to beneficiaries of estates and trusts
• 26 U.S.C. § 6035 — Basis information to persons acquiring property from decedent
• 26 U.S.C. § 6036 — Notice of qualification as executor or receiver
• 26 U.S.C. § 6037 — Return of S corporation
• 26 U.S.C. § 6038 — Information reporting with respect to certain foreign corporations and partnerships
• 26 U.S.C. § 6038A — Information with respect to certain foreign-owned corporations
• 26 U.S.C. § 6038B — Notice of certain transfers to foreign persons
• 26 U.S.C. § 6038C — Information with respect to foreign corporations engaged in U.S. business
• 26 U.S.C. § 6038D — Information with respect to foreign financial assets
• 26 U.S.C. § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
• 26 U.S.C. § 6039 — Returns required in connection with certain options
• 26 U.S.C. § 6039A — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
• 26 U.S.C. § 6039B — Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
• 26 U.S.C. § 6039C — Returns with respect to foreign persons holding direct investments in United States real property interests
• 26 U.S.C. § 6039D — Returns and records with respect to certain fringe benefit plans
• 26 U.S.C. § 6039E — Information concerning resident status
• 26 U.S.C. § 6039F — Notice of large gifts received from foreign persons
• 26 U.S.C. § 6039G — Information on individuals losing United States citizenship
• 26 U.S.C. § 6039H — Information with respect to Alaska Native Settlement Trusts and Native Corporations
• 26 U.S.C. § 6039I — Returns and records with respect to employer-owned life insurance contracts
• 26 U.S.C. § 6039J — Information reporting with respect to Commodity Credit Corporation transactions
• 26 U.S.C. § 6039K — Returns with respect to qualified opportunity funds and qualified rural opportunity funds
• 26 U.S.C. § 6039L — Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
• 26 U.S.C. § 6040 — Cross references
• 26 U.S.C. § 6041 — Information at source
• 26 U.S.C. § 6041A — Returns regarding payments of remuneration for services and direct sales
• 26 U.S.C. § 6042 — Returns regarding payments of dividends and corporate earnings and profits
• 26 U.S.C. § 6043 — Liquidating, etc., transactions
• 26 U.S.C. § 6043A — Returns relating to taxable mergers and acquisitions
• 26 U.S.C. § 6044 — Returns regarding payments of patronage dividends
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6045A — Information required in connection with transfers of covered securities to brokers
• 26 U.S.C. § 6045B — Returns relating to actions affecting basis of specified securities
• 26 U.S.C. § 6046 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• 26 U.S.C. § 6046A — Returns as to interests in foreign partnerships
• 26 U.S.C. § 6047 — Information relating to certain trusts and annuity plans
• 26 U.S.C. § 6048 — Information with respect to certain foreign trusts
• 26 U.S.C. § 6049 — Returns regarding payments of interest
• 26 U.S.C. § 6050 — Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
• 26 U.S.C. § 6050A — Reporting requirements of certain fishing boat operators
• 26 U.S.C. § 6050AA — Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
• 26 U.S.C. § 6050B — Returns relating to unemployment compensation
• 26 U.S.C. § 6050C — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 26 U.S.C. § 6050D — Returns relating to energy grants and financing
• 26 U.S.C. § 6050E — State and local income tax refunds
• 26 U.S.C. § 6050F — Returns relating to social security benefits
• 26 U.S.C. § 6050G — Returns relating to certain railroad retirement benefits
• 26 U.S.C. § 6050H — Returns relating to mortgage interest received in trade or business from individuals
• 26 U.S.C. § 6050I — Returns relating to cash received in trade or business, etc.
• 26 U.S.C. § 6050J — Returns relating to foreclosures and abandonments of security
• 26 U.S.C. § 6050K — Returns relating to exchanges of certain partnership interests
• 26 U.S.C. § 6050L — Returns relating to certain donated property
• 26 U.S.C. § 6050M — Returns relating to persons receiving contracts from Federal executive agencies
• 26 U.S.C. § 6050N — Returns regarding payments of royalties
• 26 U.S.C. § 6050P — Returns relating to the cancellation of indebtedness by certain entities
• 26 U.S.C. § 6050Q — Certain long-term care benefits
• 26 U.S.C. § 6050R — Returns relating to certain purchases of fish
• 26 U.S.C. § 6050S — Returns relating to higher education tuition and related expenses
• 26 U.S.C. § 6050T — Returns relating to credit for health insurance costs of eligible individuals
• 26 U.S.C. § 6050U — Charges or payments for qualified long-term care insurance contracts under combined arrangements
• 26 U.S.C. § 6050V — Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
• 26 U.S.C. § 6050W — Returns relating to payments made in settlement of payment card and third party network transactions