2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration

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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:
Contained Within	Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration
Contains	sections 6001 to 7874
Date	2018
Laws In Effect As Of Date	January 14, 2019
Positive Law	No
Disposition	standard

Table of Contents
Front Matter
+ Chapter 61 - Information and Returns (Sections 6001 - 6117)
- Table of Contents
- Front Matter
- Subchapter A - Returns and Records (Sections 6001 - 6096)
- Subchapter B - Miscellaneous Provisions (Sections 6101 - 6117)
+ Chapter 62 - Time and Place for Paying Tax (Sections 6151 - 6167)
- Table of Contents
- Front Matter
- Subchapter A - Place and Due Date for Payment of Tax (Sections 6151 - 6159)
- Subchapter B - Extensions of Time for Payment (Sections 6161 - 6167)
+ Chapter 63 - Assessment (Sections 6201 - 6241)
- 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 - Treatment of Partnerships (Sections 6221 - 6241)
+ 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- Subchapter E - Repealed (Sections 6361 - 6365)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)
- Table of Contents
- Front Matter
- Subchapter A - Procedure in General (Sections 6401 - 6409)
- Subchapter B - Rules of Special Application (Sections 6411 - 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)
- Table of Contents
- Front Matter
- Subchapter A - Additions to the Tax and Additional Amounts (Sections 6651 - 6665)
- Subchapter B - Assessable Penalties (Sections 6671 - 6725)
- Subchapter C - Procedural Requirements (Sections 6751 - 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)
- Table of Contents
- Front Matter
- Subchapter A - Jeopardy (Sections 6851 - 6867)
- Subchapter B - Receiverships, Etc. (Sections 6871 - 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)
- Table of Contents
- Front Matter
- Subchapter A - Licensing (Sections 7001 - 7001)
- Subchapter B - Registration (Sections 7011 - 7012)
+ Chapter 73 - Bonds (Sections 7101 - 7103)
- Table of Contents
- Sec. 7101 - Form of bonds
- Sec. 7102 - Single bond in lieu of multiple bonds
- Sec. 7103 - Cross references-Other provisions for bonds
+ Chapter 74 - Closing Agreements and Compromises (Sections 7121 - 7124)
- Table of Contents
- Front Matter
- Sec. 7121 - Closing agreements
- Sec. 7122 - Compromises
- Sec. 7123 - Appeals dispute resolution procedures
- Sec. 7124 - Cross references
+ Chapter 75 - Crimes, Other Offenses, and Forfeitures (Sections 7201 - 7345)
- Table of Contents
- Front Matter
- Subchapter A - Crimes (Sections 7201 - 7241)
- Subchapter B - Other Offenses (Sections 7261 - 7275)
- Subchapter C - Forfeitures (Sections 7301 - 7328)
- Subchapter D - Miscellaneous Penalty and Forfeiture Provisions (Sections 7341 - 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)
- Table of Contents
- Front Matter
- Subchapter A - Examination and Inspection (Sections 7601 - 7613)
- Subchapter B - General Powers and Duties (Sections 7621 - 7624)
- Subchapter C - Repealed (Sections 7641 - 7641)
- Subchapter D - Possessions (Sections 7651 - 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)
- Table of Contents
- Front Matter
- Subchapter A - Application of Internal Revenue Laws (Sections 7801 - 7811)
- Subchapter B - Effective Date and Related Provisions (Sections 7851 - 7852)
- Subchapter C - Provisions Affecting More Than One Subtitle (Sections 7871 - 7874)

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2018 US CodeTitle 26 - Internal Revenue CodeSubtitle F - Procedure and Administration

2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration