2011 US Code
Title 26 - Internal Revenue Code
Front Matter
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, 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 Front Matter |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095. |
| Statutes at Large References | 88 Stat. 1297 90 Stat. 1836 95 Stat. 1638 96 Stat. 590 97 Stat. 369 100 Stat. 2095 110 Stat. 2082 111 Stat. 1085 |
| Public Law References | Public Law 93-443, Public Law 94-455, Public Law 97-119, Public Law 97-248, Public Law 98-67, Public Law 99-514, Public Law 102-486, Public Law 104-191, Public Law 105-34 |
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1986—Subsecs. (a)(1), (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Redesignation of Internal Revenue Code of 1954; ReferencesPub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(a)
“(b)
“(1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and
“(2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.”
INTERNAL REVENUE TITLE| Subtitle | |
| A. | Income taxes. |
| B. | Estate and gift taxes. |
| C. | Employment taxes. |
| D. | Miscellaneous excise taxes. |
| E. | Alcohol, tobacco, and certain other excise taxes. |
| F. | Procedure and administration. |
| G. | The Joint Committee on Taxation. |
| H. | Financing of Presidential election campaigns. |
| I. | Trust Fund Code. |
| J. | Coal industry health benefits.1 |
| K. | Group health plan requirements. |
Amendments
1997—Pub. L. 105–34, title XV, §1531(b)(3), Aug. 5, 1997, 111 Stat. 1085, added subtitle K heading “Group health plan requirements” and struck out former subtitle K heading “Group health plan portability, access, and renewability requirements”.
1996—Pub. L. 104–191, title IV, §401(b), Aug. 21, 1996, 110 Stat. 2082, added subtitle K heading “Group health plan portability, access, and renewability requirements”.
1982—Pub. L. 97–248, title III, §§307(b)(2), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subtitle C heading is amended to read “Employment taxes and collection of income tax at source”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1981—Pub. L. 97–119, title I, §103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading “Trust Fund Code”.
1976—Pub. L. 94–455, title XIX, §1907(b)(2), Oct. 4, 1976, 90 Stat. 1836, substituted in subtitle G heading “The Joint Committee on Taxation” for “The Joint Committee on Internal Revenue Taxation”.
1974—Pub. L. 93–443, title IV, §408(a), Oct. 15, 1974, 88 Stat. 1297, added subtitle H heading “Financing of Presidential election campaigns”.
Table of ContentsThis Table of Contents is inserted for convenience of users and was not enacted as part of the Internal Revenue Code of 1986.
Subtitle A—Income Taxes| Chapter | Sec. | |
| 1. | Normal taxes and surtaxes | 1 |
| 2. | Tax on self-employment income | 1401 |
| 2A. | Unearned income Medicare contribution | 1411 |
| 3. | Withholding of tax on nonresident aliens and foreign corporations | 1441 |
| 4. | Taxes to enforce reporting on certain foreign accounts | 1471 |
| [5. | Repealed.] | |
| 6. | Consolidated returns | 1501 |
Subtitle B—Estate and Gift Taxes
| 11. | Estate tax | 2001 |
| 12. | Gift tax | 2501 |
| 13. | Tax on generation-skipping transfers | 2601 |
| 14. | Special valuation rules | 2701 |
| 15. | Gifts and bequests from expatriates | 2801 |
Subtitle C—Employment Taxes
| 21. | Federal insurance contributions act | 3101 |
| 22. | Railroad retirement tax act | 3201 |
| 23. | Federal unemployment tax act | 3301 |
| 23A. | Railroad unemployment repayment tax | 3321 |
| 24. | Collection of income tax at source on wages | 3401 |
| 25. | General provisions relating to employment taxes | 3501 |
Subtitle D—Miscellaneous Excise Taxes
| 31. | Retail excise taxes | 4001 |
| 32. | Manufacturers excise taxes | 4061 |
| 33. | Facilities and services | 4231 |
| 34. | Taxes on certain insurance policies | 4371 |
| 35. | Taxes on wagering | 4401 |
| 36. | Certain other excise taxes | 4451 |
| [37. | Repealed.] | |
| 38. | Environmental taxes | 4611 |
| 39. | Registration-required obligations | 4701 |
| 40. | General provisions relating to occupational taxes | 4901 |
| 41. | Public charities | 4911 |
| 42. | Private foundations; and certain other tax-exempt organizations | 4940 |
| 43. | Qualified pension, etc., plans | 4971 |
| 44. | Qualified investment entities | 4981 |
| 45. | Provisions relating to expatriated entities | 4985 |
| 46. | Golden parachute payments | 4999 |
| 47. | Certain group health plans | 5000 |
| 48. | Maintenance of minimum essential coverage | 5000A |
| 49. | Cosmetic services | 5000B |
| 50. | Foreign procurement | 5000C |
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
| 51. | Distilled spirits, wines, and beer | 5001 |
| 52. | Tobacco products and cigarette papers and tubes | 5701 |
| 53. | Machine guns, destructive devices, and certain other firearms | 5801 |
| 54. | Greenmail | 5881 |
| 55. | Structured settlement factoring transactions | 5891 |
Subtitle F—Procedure and Administration
| 61. | Information and returns | 6001 |
| 62. | Time and place for paying tax | 6151 |
| 63. | Assessment | 6201 |
| 64. | Collection | 6301 |
| 65. | Abatements, credits, and refunds | 6401 |
| 66. | Limitations | 6501 |
| 67. | Interest | 6601 |
| 68. | Additions to the tax, additional amounts, and assessable penalties | 6651 |
| 69. | General provisions relating to stamps | 6801 |
| 70. | Jeopardy, receiverships, etc. | 6851 |
| 71. | Transferees and fiduciaries | 6901 |
| 72. | Licensing and registration | 7001 |
| 73. | Bonds | 7101 |
| 74. | Closing agreements and compromises | 7121 |
| 75. | Crimes, other offenses, and forfeitures | 7201 |
| 76. | Judicial proceedings | 7401 |
| 77. | Miscellaneous provisions | 7501 |
| 78. | Discovery of liability and enforcement of title | 7601 |
| 79. | Definitions | 7701 |
| 80. | General Rules | 7801 |
Subtitle G—The Joint Committee on Taxation
| 91. | Organization and membership of the Joint Committee | 8001 |
| 92. | Powers and duties of the Joint Committee | 8021 |
Subtitle H—Financing of Presidential Election Campaigns
| 95. | Presidential election campaign fund | 9001 |
| 96. | Presidential primary matching payment account | 9031 |
Subtitle I—Trust Fund Code
| 98. | Trust Fund Code | 9501 |
Subtitle J—Coal Industry Health Benefits
| 99. | Coal industry health benefits | 9701 |
Subtitle K—Group Health Plan Requirements
| 100. | Group health plan requirements | 9801 |
1 Editorially supplied. Subtitle J added by Pub. L. 102–486 without corresponding amendment of title analysis.
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