There is a newer version of the US Code
1994 US Code
Title 26 - INTERNAL REVENUE CODE
View MetadataMetadata
Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contains | Sections 1 to 9722 |
Date | 1994 |
Laws in Effect as of Date | January 4, 1995 |
Positive Law | No |
- CHAPTER 1 - NORMAL TAXES AND SURTAXES
- CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME
- CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- CHAPTER 4 - REPEALED
- CHAPTER 5 - TAX ON TRANSFERS TO AVOID INCOME TAX
- CHAPTER 6 - CONSOLIDATED RETURNS
- CHAPTER 11 - ESTATE TAX
- CHAPTER 12 - GIFT TAX
- CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS
- CHAPTER 14 - SPECIAL VALUATION RULES
- CHAPTER 21 - FEDERAL INSURANCE CONTRIBUTIONS ACT
- CHAPTER 22 - RAILROAD RETIREMENT TAX ACT
- CHAPTER 23 - FEDERAL UNEMPLOYMENT TAX ACT
- CHAPTER 23A - RAILROAD UNEMPLOYMENT REPAYMENT TAX
- CHAPTER 24 - COLLECTION OF INCOME TAX AT SOURCE ON WAGES
- CHAPTER 25 - GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
- CHAPTER 31 - RETAIL EXCISE TAXES
- CHAPTER 32 - MANUFACTURERS EXCISE TAXES
- CHAPTER 33 - FACILITIES AND SERVICES
- CHAPTER 34 - POLICIES ISSUED BY FOREIGN INSURERS
- CHAPTER 35 - TAXES ON WAGERING
- CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
- CHAPTER 37 - REPEALED
- CHAPTER 38 - REPEALED
- CHAPTER 39 - REGISTRATION-REQUIRED OBLIGATIONS
- CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- CHAPTER 41 - PUBLIC CHARITIES
- CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS
- CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES
- CHAPTER 45 - REPEALED
- CHAPTER 46 - GOLDEN PARACHUTE PAYMENTS
- CHAPTER 47 - CERTAIN GROUP HEALTH PLANS
- CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER
- CHAPTER 52 - CIGARS, CIGARETTES, SMOKELESS TOBACCO, PIPE TOBACCO, AND CIGARETTE PAPERS AND TUBES
- CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
- CHAPTER 54 - GREENMAIL
- CHAPTER 61 - INFORMATION AND RETURNS
- CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
- CHAPTER 63 - ASSESSMENT
- CHAPTER 64 - COLLECTION
- CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
- CHAPTER 66 - LIMITATIONS
- CHAPTER 67 - INTEREST
- CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
- CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC.
- CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
- CHAPTER 72 - LICENSING AND REGISTRATION
- CHAPTER 73 - BONDS
- CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES
- CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
- CHAPTER 76 - JUDICIAL PROCEEDINGS
- CHAPTER 77 - MISCELLANEOUS PROVISIONS
- CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- CHAPTER 79 - DEFINITIONS
- CHAPTER 80 - GENERAL RULES
- CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
- CHAPTER 92 - POWERS AND DUTIES OF THE JOINT COMMITTEE
- CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
- CHAPTER 96 - PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
- Sec. 9500 - Short title
- CHAPTER 98 - TRUST FUND CODE
- CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.