26 U.S.C.
United States Code, 2009 Edition
Title 26 - INTERNAL REVENUE CODE
Front Matter
From the U.S. Government Publishing 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
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.
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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub.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
1.
Normal taxes and surtaxes
1
2.
Tax on self-employment income
1401
3.
Withholding of tax on nonresident aliens and foreign corporations
1441
6.
Consolidated returns
1501
Subtitle B—Estate and Gift Taxes
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.
Policies issued by foreign insurers
4301
36.
Certain other excise taxes
4451
38.
Environmental taxes
4611
39.
Registration-required obligations
4701
40.
General provisions relating to occupational taxes
4901
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
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
55.
Structured settlement factoring transactions
5891
Subtitle F—Procedure and Administration
61.
Information and returns
6001
62.
Time and place for paying tax
6151
65.
Abatements, credits, and refunds
6401
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
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
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
Subtitle J—Coal Industry Health Benefits
99.
Coal industry health benefits
9701
Subtitle K—Group Health Plan Requirements
100.
Group health plan requirements
9801