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. § 6155 — Payment on notice and demand
• 26 U.S.C. § 6156 — Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct. 22, 2004, 118 Stat. 1622
• 26 U.S.C. § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
• 26 U.S.C. § 6158 — Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
• 26 U.S.C. § 6161 — Extension of time for paying tax
• 26 U.S.C. § 6162 — Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct. 4, 1976, 90 Stat. 1825
• 26 U.S.C. § 6163 — Extension of time for payment of estate tax on value of reversionary or remainder interest in property
• 26 U.S.C. § 6164 — Extension of time for payment of taxes by corporations expecting carrybacks
• 26 U.S.C. § 6165 — Bonds where time to pay tax or deficiency has been extended
• 26 U.S.C. § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• 26 U.S.C. § 6166A — Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13, 1981, 95 Stat. 315
• 26 U.S.C. § 6167 — Extension of time for payment of tax attributable to recovery of foreign expropriation losses
• 26 U.S.C. § 6201 — Assessment authority
• 26 U.S.C. § 6202 — Establishment by regulations of mode or time of assessment
• 26 U.S.C. § 6203 — Method of assessment
• 26 U.S.C. § 6204 — Supplemental assessments
• 26 U.S.C. § 6205 — Special rules applicable to certain employment taxes
• 26 U.S.C. § 6206 — Special rules applicable to excessive claims under certain sections
• 26 U.S.C. § 6207 — Cross references
• 26 U.S.C. § 6211 — Definition of a deficiency
• 26 U.S.C. § 6212 — Notice of deficiency
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6214 — Determinations by Tax Court
• 26 U.S.C. § 6215 — Assessment of deficiency found by Tax Court
• 26 U.S.C. § 6216 — Cross references
• 26 U.S.C. § 6221 — Determination at partnership level
• 26 U.S.C. § 6222 — Partner's return must be consistent with partnership return
• 26 U.S.C. § 6223 — Partners bound by actions of partnership
• 26 U.S.C. § 6225 — Partnership adjustment by Secretary
• 26 U.S.C. § 6226 — Alternative to payment of imputed underpayment by partnership
• 26 U.S.C. § 6227 — Administrative adjustment request by partnership
• 26 U.S.C. § 6231 — Notice of proceedings and adjustment
• 26 U.S.C. § 6232 — Assessment, collection, and payment
• 26 U.S.C. § 6233 — Interest and penalties
• 26 U.S.C. § 6234 — Judicial review of partnership adjustment
• 26 U.S.C. § 6235 — Period of limitations on making adjustments
• 26 U.S.C. § 6241 — Definitions and special rules
• 26 U.S.C. § 6301 — Collection authority
• 26 U.S.C. § 6302 — Mode or time of collection
• 26 U.S.C. § 6303 — Notice and demand for tax
• 26 U.S.C. § 6304 — Fair tax collection practices
• 26 U.S.C. § 6305 — Collection of certain liability
• 26 U.S.C. § 6306 — Qualified tax collection contracts
• 26 U.S.C. § 6307 — Special compliance personnel program account
• 26 U.S.C. § 6311 — Payment of tax by commercially acceptable means
• 26 U.S.C. § 6312 — Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17, 1971, 85 Stat. 5
• 26 U.S.C. § 6313 — Fractional parts of a cent
• 26 U.S.C. § 6314 — Receipt for taxes
• 26 U.S.C. § 6315 — Payments of estimated income tax
• 26 U.S.C. § 6316 — Payment by foreign currency
• 26 U.S.C. § 6317 — Payments of Federal unemployment tax for calendar quarter
• 26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien
• 26 U.S.C. § 6321 — Lien for taxes
• 26 U.S.C. § 6322 — Period of lien
• 26 U.S.C. § 6323 — Validity and priority against certain persons
• 26 U.S.C. § 6324 — Special liens for estate and gift taxes
• 26 U.S.C. § 6324A — Special lien for estate tax deferred under section 6166
• 26 U.S.C. § 6324B — Special lien for additional estate tax attributable to farm, etc., valuation
• 26 U.S.C. § 6325 — Release of lien or discharge of property
• 26 U.S.C. § 6326 — Administrative appeal of liens
• 26 U.S.C. § 6327 — Cross references
• 26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
• 26 U.S.C. § 6331 — Levy and distraint
• 26 U.S.C. § 6332 — Surrender of property subject to levy
• 26 U.S.C. § 6333 — Production of books
• 26 U.S.C. § 6334 — Property exempt from levy
• 26 U.S.C. § 6335 — Sale of seized property
• 26 U.S.C. § 6336 — Sale of perishable goods
• 26 U.S.C. § 6337 — Redemption of property
• 26 U.S.C. § 6338 — Certificate of sale; deed of real property
• 26 U.S.C. § 6339 — Legal effect of certificate of sale of personal property and deed of real property
• 26 U.S.C. § 6340 — Records of sale
• 26 U.S.C. § 6341 — Expense of levy and sale
• 26 U.S.C. § 6342 — Application of proceeds of levy
• 26 U.S.C. § 6343 — Authority to release levy and return property
• 26 U.S.C. § 6344 — Cross references
• 26 U.S.C. § 6361_to_6365 — Repealed. Pub. L. 101–508, title XI, §11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522
• 26 U.S.C. § 6401 — Amounts treated as overpayments
• 26 U.S.C. § 6402 — Authority to make credits or refunds
• 26 U.S.C. § 6403 — Overpayment of installment
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6405 — Reports of refunds and credits
• 26 U.S.C. § 6406 — Prohibition of administrative review of decisions
• 26 U.S.C. § 6407 — Date of allowance of refund or credit
• 26 U.S.C. § 6408 — State escheat laws not to apply
• 26 U.S.C. § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
• 26 U.S.C. § 6411 — Tentative carryback and refund adjustments
• 26 U.S.C. § 6412 — Floor stocks refunds
• 26 U.S.C. § 6413 — Special rules applicable to certain employment taxes
• 26 U.S.C. § 6414 — Income tax withheld
• 26 U.S.C. § 6415 — Credits or refunds to persons who collected certain taxes
• 26 U.S.C. § 6416 — Certain taxes on sales and services
• 26 U.S.C. § 6417 — Elective payment of applicable credits
• 26 U.S.C. § 6418 — Transfer of certain credits
• 26 U.S.C. § 6419 — Excise tax on wagering
• 26 U.S.C. § 6420 — Gasoline used on farms
• 26 U.S.C. § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• 26 U.S.C. § 6422 — Cross references
• 26 U.S.C. § 6423 — Conditions to allowance in the case of alcohol and tobacco taxes
• 26 U.S.C. § 6424 — Repealed. Pub. L. 97–424, title V, §515(b)(5), Jan. 6, 1983, 96 Stat. 2181
• 26 U.S.C. § 6425 — Adjustment of overpayment of estimated income tax by corporation
• 26 U.S.C. § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• 26 U.S.C. § 6427 — Fuels not used for taxable purposes
• 26 U.S.C. § 6428 — 2020 recovery rebates for individuals
• 26 U.S.C. § 6428A — Additional 2020 recovery rebates for individuals
• 26 U.S.C. § 6428B — 2021 recovery rebates to individuals
• 26 U.S.C. § 6429 — Repealed. Pub. L. 113–295, div. A, title II, §221(a)(113), Dec. 19, 2014, 128 Stat. 4054
• 26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• 26 U.S.C. § 6431 — Repealed. Pub. L. 115–97, title I, §13404(b), Dec. 22, 2017, 131 Stat. 2138
• 26 U.S.C. § 6432 — Continuation coverage premium assistance
• 26 U.S.C. § 6433 — Saver's Match
• 26 U.S.C. § 6501 — Limitations on assessment and collection
• 26 U.S.C. § 6502 — Collection after assessment
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6504 — Cross references
• 26 U.S.C. § 6511 — Limitations on credit or refund
• 26 U.S.C. § 6512 — Limitations in case of petition to Tax Court
• 26 U.S.C. § 6513 — Time return deemed filed and tax considered paid
• 26 U.S.C. § 6514 — Credits or refunds after period of limitation
• 26 U.S.C. § 6515 — Cross references
• 26 U.S.C. § 6521 — Mitigation of effect of limitation in case of related taxes under different chapters
• 26 U.S.C. § 6531 — Periods of limitation on criminal prosecutions
• 26 U.S.C. § 6532 — Periods of limitation on suits
• 26 U.S.C. § 6533 — Cross references
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6602 — Interest on erroneous refund recoverable by suit
• 26 U.S.C. § 6603 — Deposits made to suspend running of interest on potential underpayments, etc.
• 26 U.S.C. § 6611 — Interest on overpayments
• 26 U.S.C. § 6612 — Cross references
• 26 U.S.C. § 6621 — Determination of rate of interest
• 26 U.S.C. § 6622 — Interest compounded daily
• 26 U.S.C. § 6631 — Notice requirements
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6653 — Failure to pay stamp tax
• 26 U.S.C. § 6654 — Failure by individual to pay estimated income tax
• 26 U.S.C. § 6655 — Failure by corporation to pay estimated income tax
• 26 U.S.C. § 6656 — Failure to make deposit of taxes
• 26 U.S.C. § 6657 — Bad checks
• 26 U.S.C. § 6658 — Coordination with title 11
• 26 U.S.C. § 6659_to_6661 — Repealed. Pub. L. 101–239, title VII, §7721(c)(2), Dec. 19, 1989, 103 Stat. 2399
• 26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments
• 26 U.S.C. § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• 26 U.S.C. § 6663 — Imposition of fraud penalty
• 26 U.S.C. § 6664 — Definitions and special rules
• 26 U.S.C. § 6665 — Applicable rules
• 26 U.S.C. § 6671 — Rules for application of assessable penalties
• 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• 26 U.S.C. § 6673 — Sanctions and costs awarded by courts
• 26 U.S.C. § 6674 — Fraudulent statement or failure to furnish statement to employee
• 26 U.S.C. § 6675 — Excessive claims with respect to the use of certain fuels
• 26 U.S.C. § 6676 — Erroneous claim for refund or credit
• 26 U.S.C. § 6677 — Failure to file information with respect to certain foreign trusts
• 26 U.S.C. § 6678 — Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct. 22, 1986, 100 Stat. 2740
• 26 U.S.C. § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• 26 U.S.C. § 6680 — Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817
• 26 U.S.C. § 6681 — Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817
• 26 U.S.C. § 6682 — False information with respect to withholding
• 26 U.S.C. § 6683 — Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626
• 26 U.S.C. § 6684 — Assessable penalties with respect to liability for tax under chapter 42
• 26 U.S.C. § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• 26 U.S.C. § 6686 — Failure to file returns or supply information by DISC or former FSC
• 26 U.S.C. § 6687 — Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec. 19, 1989, 103 Stat. 2393
• 26 U.S.C. § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
• 26 U.S.C. § 6689 — Failure to file notice of redetermination of foreign tax
• 26 U.S.C. § 6690 — Fraudulent statement or failure to furnish statement to plan participant
• 26 U.S.C. § 6691 — Reserved
• 26 U.S.C. § 6692 — Failure to file actuarial report
• 26 U.S.C. § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• 26 U.S.C. § 6694 — Understatement of taxpayer's liability by tax return preparer
• 26 U.S.C. § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• 26 U.S.C. § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
• 26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, and 6695A
• 26 U.S.C. § 6697 — Repealed. Pub. L. 111–325, title V, §501(a), Dec. 22, 2010, 124 Stat. 3554
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6698A — Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
• 26 U.S.C. § 6699 — Failure to file S corporation return
• 26 U.S.C. § 6700 — Promoting abusive tax shelters, etc.
• 26 U.S.C. § 6701 — Penalties for aiding and abetting understatement of tax liability
• 26 U.S.C. § 6702 — Frivolous tax submissions
• 26 U.S.C. § 6703 — Rules applicable to penalties under sections 6700, 6701, and 6702
• 26 U.S.C. § 6704 — Failure to keep records necessary to meet reporting requirements under section 6047(d)
• 26 U.S.C. § 6705 — Failure by broker to provide notice to payors
• 26 U.S.C. § 6706 — Original issue discount information requirements
• 26 U.S.C. § 6707 — Failure to furnish information regarding reportable transactions
• 26 U.S.C. § 6707A — Penalty for failure to include reportable transaction information with return
• 26 U.S.C. § 6708 — Failure to maintain lists of advisees with respect to reportable transactions
• 26 U.S.C. § 6709 — Penalties with respect to mortgage credit certificates
• 26 U.S.C. § 6710 — Failure to disclose that contributions are nondeductible
• 26 U.S.C. § 6711 — Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• 26 U.S.C. § 6712 — Failure to disclose treaty-based return positions
• 26 U.S.C. § 6713 — Disclosure or use of information by preparers of returns
• 26 U.S.C. § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions
• 26 U.S.C. § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• 26 U.S.C. § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems
• 26 U.S.C. § 6716 — Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
• 26 U.S.C. § 6717 — Refusal of entry
• 26 U.S.C. § 6718 — Failure to display tax registration on vessels
• 26 U.S.C. § 6719 — Failure to register or reregister