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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
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Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration |
Contains | sections 6001 to 7874 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Chapter 61 - Information and Returns (Sections 6001 - 6117)
- Chapter 62 - Time and Place for Paying Tax (Sections 6151 - 6167)
- Chapter 63 - Assessment (Sections 6201 - 6255)
- Table of Contents
- Front Matter
- Subchapter A - In General (Sections 6201 - 6207)
- Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (Sections 6211 - 6216)
- Subchapter C - Tax Treatment of Partnership Items (Sections 6221 - 6235)
- Subchapter D - Treatment of Electing Large Partnerships (Sections 6240 - 6255)
- Chapter 64 - Collection (Sections 6301 - 6365)
- Table of Contents
- Front Matter
- Subchapter A - General Provisions (Sections 6301 - 6307)
- Subchapter B - Receipt of Payment (Sections 6311 - 6317)
- Subchapter C - Lien for Taxes (Sections 6320 - 6327)
- Subchapter D - Seizure of Property for Collection of Taxes (Sections 6330 - 6344)
- Subchapter E - Repealed (Sections 6361 - 6365)
- Chapter 65 - Abatements, Credits, and Refunds (Sections 6401 - 6432)
- Chapter 66 - Limitations (Sections 6501 - 6533)
- Table of Contents
- Front Matter
- Subchapter A - Limitations on Assessment and Collection (Sections 6501 - 6504)
- Subchapter B - Limitations on Credit or Refund (Sections 6511 - 6515)
- Subchapter C - Mitigation of Effect of Period of Limitations (Sections 6521 - 6521)
- Subchapter D - Periods of Limitation in Judicial Proceedings (Sections 6531 - 6533)
- Chapter 67 - Interest (Sections 6601 - 6631)
- Table of Contents
- Front Matter
- Subchapter A - Interest on Underpayments (Sections 6601 - 6603)
- Subchapter B - Interest on Overpayments (Sections 6611 - 6612)
- Subchapter C - Determination of Interest Rate; Compounding of Interest (Sections 6621 - 6622)
- Subchapter D - Notice Requirements (Sections 6631 - 6631)
- Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties (Sections 6651 - 6751)
- Chapter 69 - General Provisions Relating to Stamps (Sections 6801 - 6808)
- Table of Contents
- Front Matter
- Sec. 6801 - Authority for establishment, alteration, and distribution
- Sec. 6802 - Supply and distribution
- Sec. 6803 - Accounting and safeguarding
- Sec. 6804 - Attachment and cancellation
- Sec. 6805 - Redemption of stamps
- Sec. 6806 - Occupational tax stamps
- Sec. 6807 - Stamping, marking, and branding seized goods
- Sec. 6808 - Special provisions relating to stamps
- Chapter 70 - Jeopardy, Receiverships, Etc. (Sections 6851 - 6873)
- Chapter 71 - Transferees and Fiduciaries (Sections 6901 - 6905)
- Table of Contents
- Front Matter
- Sec. 6901 - Transferred assets
- Sec. 6902 - Provisions of special application to transferees
- Sec. 6903 - Notice of fiduciary relationship
- Sec. 6904 - Prohibition of injunctions
- Sec. 6905 - Discharge of executor from personal liability for decedent's income and gift taxes
- Chapter 72 - Licensing and Registration (Sections 7001 - 7012)
- Chapter 73 - Bonds (Sections 7101 - 7103)
- Chapter 74 - Closing Agreements and Compromises (Sections 7121 - 7124)
- Chapter 75 - Crimes, Other Offenses, and Forfeitures (Sections 7201 - 7345)
- Chapter 76 - Judicial Proceedings (Sections 7401 - 7491)
- Table of Contents
- Front Matter
- Subchapter A - Civil Actions by the United States (Sections 7401 - 7410)
- Subchapter B - Proceedings by Taxpayers and Third Parties (Sections 7421 - 7437)
- Subchapter C - The Tax Court (Sections 7441 - 7479)
- Subchapter D - Court Review of Tax Court Decisions (Sections 7481 - 7487)
- Subchapter E - Burden of Proof (Sections 7491 - 7491)
- Chapter 77 - Miscellaneous Provisions (Sections 7501 - 7528)
- Table of Contents
- Front Matter
- Sec. 7501 - Liability for taxes withheld or collected
- Sec. 7502 - Timely mailing treated as timely filing and paying
- Sec. 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- Sec. 7504 - Fractional parts of a dollar
- Sec. 7505 - Sale of personal property acquired by the United States
- Sec. 7506 - Administration of real estate acquired by the United States
- Sec. 7507 - Exemption of insolvent banks from tax
- Sec. 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- Sec. 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- Sec. 7509 - Expenditures incurred by the United States Postal Service
- Sec. 7510 - Exemption from tax of domestic goods purchased for the United States
- Sec. 7511 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Sec. 7512 - Separate accounting for certain collected taxes, etc.
- Sec. 7513 - Reproduction of returns and other documents
- Sec. 7514 - Authority to prescribe or modify seals
- Sec. 7515 - Repealed. Pub. L. 94-455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
- Sec. 7516 - Supplying training and training aids on request
- Sec. 7517 - Furnishing on request of statement explaining estate or gift valuation
- Sec. 7518 - Tax incentives relating to merchant marine capital construction funds
- Sec. 7519 - Required payments for entities electing not to have required taxable year
- Sec. 7520 - Valuation tables
- Sec. 7521 - Procedures involving taxpayer interviews
- Sec. 7522 - Content of tax due, deficiency, and other notices
- Sec. 7523 - Graphic presentation of major categories of Federal outlays and income
- Sec. 7524 - Annual notice of tax delinquency
- Sec. 7525 - Confidentiality privileges relating to taxpayer communications
- Sec. 7526 - Low-income taxpayer clinics
- Sec. 7527 - Advance payment of credit for health insurance costs of eligible individuals
- Sec. 7528 - Internal Revenue Service user fees
- Chapter 78 - Discovery of Liability and Enforcement of Title (Sections 7601 - 7655)
- Chapter 79 - Definitions (Sections 7701 - 7705)
- Table of Contents
- Front Matter
- Sec. 7701 - Definitions
- Sec. 7702 - Life insurance contract defined
- Sec. 7702A - Modified endowment contract defined
- Sec. 7702B - Treatment of qualified long-term care insurance
- Sec. 7703 - Determination of marital status
- Sec. 7704 - Certain publicly traded partnerships treated as corporations
- Sec. 7705 - Certified professional employer organizations
- Chapter 80 - General Rules (Sections 7801 - 7874)
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