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. § 6050X — Information with respect to certain fines, penalties, and other amounts
• 26 U.S.C. § 6050Y — Returns relating to certain life insurance contract transactions
• 26 U.S.C. § 6050Z — Reports relating to long-term care premium statements
• 26 U.S.C. § 6051 — Receipts for employees
• 26 U.S.C. § 6052 — Returns regarding payment of wages in the form of group-term life insurance
• 26 U.S.C. § 6053 — Reporting of tips
• 26 U.S.C. § 6055 — Reporting of health insurance coverage
• 26 U.S.C. § 6056 — Certain employers required to report on health insurance coverage
• 26 U.S.C. § 6057 — Annual registration, etc.
• 26 U.S.C. § 6058 — Information required in connection with certain plans of deferred compensation
• 26 U.S.C. § 6059 — Periodic report of actuary
• 26 U.S.C. § 6060 — Information returns of tax return preparers
• 26 U.S.C. § 6061 — Signing of returns and other documents
• 26 U.S.C. § 6062 — Signing of corporation returns
• 26 U.S.C. § 6063 — Signing of partnership returns
• 26 U.S.C. § 6064 — Signature presumed authentic
• 26 U.S.C. § 6065 — Verification of returns
• 26 U.S.C. § 6071 — Time for filing returns and other documents
• 26 U.S.C. § 6072 — Time for filing income tax returns
• 26 U.S.C. § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
• 26 U.S.C. § 6074 — Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
• 26 U.S.C. § 6075 — Time for filing estate and gift tax returns
• 26 U.S.C. § 6076 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
• 26 U.S.C. § 6081 — Extension of time for filing returns
• 26 U.S.C. § 6091 — Place for filing returns or other documents
• 26 U.S.C. § 6096 — Designation by individuals
• 26 U.S.C. § 6101 — Period covered by returns or other documents
• 26 U.S.C. § 6102 — Computations on returns or other documents
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6105 — Confidentiality of information arising under treaty obligations
• 26 U.S.C. § 6106 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
• 26 U.S.C. § 6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
• 26 U.S.C. § 6108 — Statistical publications and studies
• 26 U.S.C. § 6109 — Identifying numbers
• 26 U.S.C. § 6110 — Public inspection of written determinations
• 26 U.S.C. § 6111 — Disclosure of reportable transactions
• 26 U.S.C. § 6112 — Material advisors of reportable transactions must keep lists of advisees, etc.
• 26 U.S.C. § 6113 — Disclosure of nondeductibility of contributions
• 26 U.S.C. § 6114 — Treaty-based return positions
• 26 U.S.C. § 6115 — Disclosure related to quid pro quo contributions
• 26 U.S.C. § 6116 — Requirement for prisons located in United States to provide information for tax administration
• 26 U.S.C. § 6117 — Cross reference
• 26 U.S.C. § 6151 — Time and place for paying tax shown on returns
• 26 U.S.C. § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]
• 26 U.S.C. § 6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
• 26 U.S.C. § 6154 — Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
• 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...6365 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
• 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. § 6434 — Trump accounts contribution pilot program
• 26 U.S.C. § 6435 — Dyed fuel
• 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 — Improper claim for Trump account contribution pilot program credit
• 26 U.S.C. § 6659A...6661 — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399]
• 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