Title 26. Internal Revenue Code

Subtitle A. Income Taxes

• Chapter 1. Normal Taxes and Surtaxes
• Chapter 2. Tax On Self-Employment Income
• Chapter 2a. Unearned Income Medicare Contribution
• Chapter 3. Withholding of Tax On Nonresident Aliens and Foreign Corporations
• Chapter 4. Taxes to Enforce Reporting On Certain Foreign Accounts
• Chapter 5. Repealed
• Chapter 6. Consolidated Returns

Subtitle B. Estate and Gift Taxes

• Chapter 11. Estate Tax
• Chapter 12. Gift Tax
• Chapter 13. Tax On Generation-Skipping Transfers
• Chapter 14. Special Valuation Rules
• Chapter 15. Gifts and Bequests From Expatriates

Subtitle C. Employment Taxes

• 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

Subtitle D. Miscellaneous Excise Taxes

• Chapter 31. Retail Excise Taxes
• Chapter 32. Manufacturers Excise Taxes
• Chapter 33. Facilities and Services
• Chapter 34. Taxes On Certain Insurance Policies
• Chapter 35. Taxes On Wagering
• Chapter 36. Certain Other Excise Taxes
• Chapter 37. Repealed
• Chapter 38. Repealed [1]
• Chapter 38. Environmental Taxes
• 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. Provisions Relating to Expatriated Entities
• Chapter 46. Golden Parachute Payments
• Chapter 47. Certain Group Health Plans
• Chapter 48. Maintenance of Minimum Essential Coverage
• Chapter 49. Cosmetic Services
• Chapter 50. Foreign Procurement

Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes

• Chapter 51. Distilled Spirits, Wines, and Beer
• Chapter 52. Tobacco Products and Cigarette Papers and Tubes
• Chapter 53. Machine Guns, Destructive Devices, and Certain Other Firearms
• Chapter 54. Greenmail
• Chapter 55. Structured Settlement Factoring Transactions

Subtitle F. Procedure and Administration

• 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

Subtitle G. The Joint Committee On Taxation

• Chapter 91. Organization and Membership of the Joint Committee
• Chapter 92. Powers and Duties of the Joint Committee

Subtitle H. Financing of Presidential Election Campaigns

• Chapter 95. Presidential Election Campaign Fund
• Chapter 96. Presidential Primary Matching Payment Account

Subtitle I. Trust Fund Code

• 26 U.S.C. § 9500 Short Title
• Chapter 98. Trust Fund Code

Subtitle J. Coal Industry Health Benefits

• Chapter 99. Coal Industry Health Benefits

Subtitle K. Group Health Plan Requirements

• Chapter 100. Group Health Plan Requirements