2018 US Code
Title 26 - Internal Revenue Code

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Publication Title	United States Code, 2018 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 9834
Date	2018
Laws In Effect As Of Date	January 14, 2019
Positive Law	No

+ Subtitle A - Income Taxes (Sections 1 - 1564)
- Table of Contents
- Front Matter
- Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400Z-2)
- Chapter 2 - Tax on Self-Employment Income (Sections 1401 - 1403)
- Chapter 2A - Unearned Income Medicare Contribution (Sections 1411 - 1411)
- Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (Sections 1441 - 1465)
- Chapter 4 - Taxes to Enforce Reporting on Certain Foreign Accounts (Sections 1471 - 1474)
- Chapter 5 - Repealed (Sections 1491 - 1494)
- Chapter 6 - Consolidated Returns (Sections 1501 - 1564)
+ Subtitle B - Estate and Gift Taxes (Sections 2001 - 2801)
- Table of Contents
- Front Matter
- Chapter 11 - Estate Tax (Sections 2001 - 2210)
- Chapter 12 - Gift Tax (Sections 2501 - 2524)
- Chapter 13 - Tax on Generation-Skipping Transfers (Sections 2601 - 2664)
- Chapter 14 - Special Valuation Rules (Sections 2701 - 2704)
- Chapter 15 - Gifts and Bequests From Expatriates (Sections 2801 - 2801)
+ Subtitle C - Employment Taxes (Sections 3101 - 3512)
- Table of Contents
- Front Matter
- Chapter 21 - Federal Insurance Contributions Act (Sections 3101 - 3128)
- Chapter 22 - Railroad Retirement Tax Act (Sections 3201 - 3241)
- Chapter 23 - Federal Unemployment Tax Act (Sections 3301 - 3311)
- Chapter 23A - Railroad Unemployment Repayment Tax (Sections 3321 - 3323)
- Chapter 24 - Collection of Income Tax at Source on Wages (Sections 3401 - 3456)
- Chapter 25 - General Provisions Relating to Employment Taxes (Sections 3501 - 3512)
+ Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
- Table of Contents
- Front Matter
- Chapter 31 - Retail Excise Taxes (Sections 4001 - 4053)
- Chapter 32 - Manufacturers Excise Taxes (Sections 4061 - 4227)
- Chapter 33 - Facilities and Services (Sections 4231 - 4295)
- Chapter 34 - Taxes on Certain Insurance Policies (Sections 4371 - 4377)
- Chapter 35 - Taxes on Wagering (Sections 4401 - 4424)
- Chapter 36 - Certain Other Excise Taxes (Sections 4461 - 4498)
- Chapter 37 - Repealed (Sections 4501 - 4503)
- Chapter 38 - Repealed (Sections 4521 - 4603)
- Chapter 39 - Registration-Required Obligations (Sections 4701 - 4701)
- Chapter 40 - General Provisions Relating to Occupational Taxes (Sections 4901 - 4907)
- Chapter 41 - Public Charities (Sections 4911 - 4912)
- Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Sections 4940 - 4968)
- Chapter 43 - Qualified Pension, etc., Plans (Sections 4971 - 4980I)
- Chapter 44 - Qualified Investment Entities (Sections 4981 - 4982)
- Chapter 45 - Provisions Relating to Expatriated Entities (Sections 4985 - 4985)
- Chapter 46 - Golden Parachute Payments (Sections 4999 - 4999)
- Chapter 47 - Certain Group Health Plans (Sections 5000 - 5000)
- Chapter 48 - Maintenance of Minimum Essential Coverage (Sections 5000A - 5000A)
- Chapter 49 - Cosmetic Services (Sections 5000B - 5000B)
- Chapter 50 - Foreign Procurement (Sections 5000C - 5000C)
+ Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (Sections 5001 - 5891)
- Table of Contents
- Front Matter
- Chapter 51 - Distilled Spirits, Wines, and Beer (Sections 5001 - 5692)
- Chapter 52 - Tobacco Products and Cigarette Papers and Tubes (Sections 5701 - 5763)
- Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms (Sections 5801 - 5872)
- Chapter 54 - Greenmail (Sections 5881 - 5881)
- Chapter 55 - Structured Settlement Factoring Transactions (Sections 5891 - 5891)
+ Subtitle F - Procedure and Administration (Sections 6001 - 7874)
- 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 - 6241)
- Chapter 64 - Collection (Sections 6301 - 6365)
- Chapter 65 - Abatements, Credits, and Refunds (Sections 6401 - 6432)
- Chapter 66 - Limitations (Sections 6501 - 6533)
- Chapter 67 - Interest (Sections 6601 - 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)
- Chapter 70 - Jeopardy, Receiverships, Etc. (Sections 6851 - 6873)
- Chapter 71 - Transferees and Fiduciaries (Sections 6901 - 6905)
- 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)
- Chapter 77 - Miscellaneous Provisions (Sections 7501 - 7528)
- Chapter 78 - Discovery of Liability and Enforcement of Title (Sections 7601 - 7655)
- Chapter 79 - Definitions (Sections 7701 - 7705)
- Chapter 80 - General Rules (Sections 7801 - 7874)
+ Subtitle G - The Joint Committee on Taxation (Sections 8001 - 8023)
- Table of Contents
- Front Matter
- Chapter 91 - Organization and Membership of the Joint Committee (Sections 8001 - 8005)
- Chapter 92 - Powers and Duties of the Joint Committee (Sections 8021 - 8023)
+ Subtitle H - Financing of Presidential Election Campaigns (Sections 9001 - 9042)
- Table of Contents
- Front Matter
- Chapter 95 - Presidential Election Campaign Fund (Sections 9001 - 9013)
- Chapter 96 - Presidential Primary Matching Payment Account (Sections 9031 - 9042)
+ Subtitle I - Trust Fund Code (Sections 9500 - 9602)
- Sec. 9500 - Short title
- Chapter 98 - Trust Fund Code (Sections 9501 - 9602)
+ Subtitle J - Coal Industry Health Benefits (Sections 9701 - 9722)
- Table of Contents
- Front Matter
- Chapter 99 - Coal Industry Health Benefits (Sections 9701 - 9722)
+ Subtitle K - Group Health Plan Requirements (Sections 9801 - 9834)
- Table of Contents
- Front Matter
- Chapter 100 - Group Health Plan Requirements (Sections 9801 - 9834)

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2018 US CodeTitle 26 - Internal Revenue Code

2018 US Code
Title 26 - Internal Revenue Code