26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Front Matter
From the U.S. Government Printing Office, www.gpo.gov

(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

Amendments

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; References

Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a) Redesignation of 1954 Code.—The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the ‘Internal Revenue Code of 1986’.

“(b) References in Laws, Etc.—Except when inappropriate, any reference in any law, Executive order, or other document—

“(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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub.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 Contents

This 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.