Federal

Title 26 — Internal Revenue Code

2,161 sections, each with the official text and a plain-English explanation of what it means for you.

• § 5752 — Restrictions relating to marks, labels, notices, and packages
• § 5753 — Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
• § 5754 — Restriction on importation of previously exported tobacco products
• § 5761 — Civil penalties
• § 5762 — Criminal penalties
• § 5763 — Forfeitures
• § 58 — Denial of certain losses
• § 5801 — Imposition of tax
• § 5802 — Registration of importers, manufacturers, and dealers
• § 581 — Definition of bank
• § 5811 — Transfer tax
• § 5812 — Transfers
• § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
• § 5821 — Making tax
• § 5822 — Making
• § 583 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82) , Oct. 4, 1976 , 90 Stat. 1778 ]
• § 584 — Common trust funds
• § 5841 — Registration of firearms
• § 5842 — Identification of firearms
• § 5843 — Records and returns
• § 5844 — Importation
• § 5845 — Definitions
• § 5846 — Other laws applicable
• § 5847 — Effect on other laws
• § 5848 — Restrictive use of information
• § 5849 — Citation of chapter
• § 585 — Reserves for losses on loans of banks
• § 5851 — Special (occupational) tax exemption
• § 5852 — General transfer and making tax exemption
• § 5853 — Transfer and making tax exemption available to certain governmental entities
• § 5854 — Exportation of firearms exempt from transfer tax
• § 586 — Repealed. Pub. L. 99–514, title IX, § 901(c) , Oct. 22, 1986 , 100 Stat. 2378 ]
• § 5861 — Prohibited acts
• § 5871 — Penalties
• § 5872 — Forfeitures
• § 5881 — Greenmail
• § 5891 — Structured settlement factoring transactions
• § 59 — Other definitions and special rules
• § 591 — Deduction for dividends paid on deposits
• § 592 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(83) , Oct. 4, 1976 , 90 Stat. 1778 ]
• § 593 — Reserves for losses on loans
• § 594 — Alternative tax for mutual savings banks conducting life insurance business
• § 595, 596 — Repealed. Pub. L. 104–188, title I, § 1616(b)(8) , (9), Aug. 20, 1996 , 110 Stat. 1857 ]
• § 597 — Treatment of transactions in which Federal financial assistance provided
• § 59A — Tax on base erosion payments of taxpayers with substantial gross receipts
• § 59B — Repealed. Pub. L. 101–234, title I, § 102(a) , Dec. 13, 1989 , 103 Stat. 1980 ]
• § 6001 — Notice or regulations requiring records, statements, and special returns
• § 601 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85) , Oct. 4, 1976 , 90 Stat. 1778 ]
• § 6011 — General requirement of return, statement, or list
• § 6012 — Persons required to make returns of income
• § 6013 — Joint returns of income tax by husband and wife
• § 6014 — Income tax return—tax not computed by taxpayer
• § 6015 — Relief from joint and several liability on joint return
• § 6016 — Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]
• § 6017 — Self-employment tax returns
• § 6017A — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]
• § 6018 — Estate tax returns
• § 6019 — Gift tax returns
• § 6020 — Returns prepared for or executed by Secretary
• § 6021 — Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
• § 6031 — Return of partnership income
• § 6032 — Returns of banks with respect to common trust funds
• § 6033 — Returns by exempt organizations
• § 6034 — Returns by certain trusts
• § 6034A — Information to beneficiaries of estates and trusts
• § 6035 — Basis information to persons acquiring property from decedent
• § 6036 — Notice of qualification as executor or receiver
• § 6037 — Return of S corporation
• § 6038 — Information reporting with respect to certain foreign corporations and partnerships
• § 6038A — Information with respect to certain foreign-owned corporations
• § 6038B — Notice of certain transfers to foreign persons
• § 6038C — Information with respect to foreign corporations engaged in U.S. business
• § 6038D — Information with respect to foreign financial assets
• § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
• § 6039 — Returns required in connection with certain options
• § 6039A — Repealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]
• § 6039B — Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5) , Oct. 22, 1986 , 100 Stat. 2658 ]
• § 6039C — Returns with respect to foreign persons holding direct investments in United States real property interests
• § 6039D — Returns and records with respect to certain fringe benefit plans
• § 6039E — Information concerning resident status
• § 6039F — Notice of large gifts received from foreign persons
• § 6039G — Information on individuals losing United States citizenship
• § 6039H — Information with respect to Alaska Native Settlement Trusts and Native Corporations
• § 6039I — Returns and records with respect to employer-owned life insurance contracts
• § 6039J — Information reporting with respect to Commodity Credit Corporation transactions
• § 6039K — Returns with respect to qualified opportunity funds and qualified rural opportunity funds
• § 6039L — Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
• § 6040 — Cross references
• § 6041 — Information at source
• § 6041A — Returns regarding payments of remuneration for services and direct sales
• § 6042 — Returns regarding payments of dividends and corporate earnings and profits
• § 6043 — Liquidating, etc., transactions
• § 6043A — Returns relating to taxable mergers and acquisitions
• § 6044 — Returns regarding payments of patronage dividends
• § 6045 — Returns of brokers
• § 6045A — Information required in connection with transfers of covered securities to brokers
• § 6045B — Returns relating to actions affecting basis of specified securities
• § 6046 — Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
• § 6046A — Returns as to interests in foreign partnerships
• § 6047 — Information relating to certain trusts and annuity plans
• § 6048 — Information with respect to certain foreign trusts
• § 6049 — Returns regarding payments of interest
• § 6050 — Repealed. Pub. L. 96–167, § 5(a) , Dec. 29, 1979 , 93 Stat. 1276 ]
• § 6050A — Reporting requirements of certain fishing boat operators
• § 6050AA — Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
• § 6050B — Returns relating to unemployment compensation
• § 6050C — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
• § 6050D — Returns relating to energy grants and financing
• § 6050E — State and local income tax refunds
• § 6050F — Returns relating to social security benefits
• § 6050G — Returns relating to certain railroad retirement benefits
• § 6050H — Returns relating to mortgage interest received in trade or business from individuals
• § 6050I — Returns relating to cash received in trade or business, etc.
• § 6050J — Returns relating to foreclosures and abandonments of security
• § 6050K — Returns relating to exchanges of certain partnership interests
• § 6050L — Returns relating to certain donated property
• § 6050M — Returns relating to persons receiving contracts from Federal executive agencies
• § 6050N — Returns regarding payments of royalties
• § 6050P — Returns relating to the cancellation of indebtedness by certain entities
• § 6050Q — Certain long-term care benefits
• § 6050R — Returns relating to certain purchases of fish
• § 6050S — Returns relating to higher education tuition and related expenses
• § 6050T — Returns relating to credit for health insurance costs of eligible individuals
• § 6050U — Charges or payments for qualified long-term care insurance contracts under combined arrangements
• § 6050V — Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
• § 6050W — Returns relating to payments made in settlement of payment card and third party network transactions
• § 6050X — Information with respect to certain fines, penalties, and other amounts
• § 6050Y — Returns relating to certain life insurance contract transactions
• § 6050Z — Reports relating to long-term care premium statements
• § 6051 — Receipts for employees
• § 6052 — Returns regarding payment of wages in the form of group-term life insurance
• § 6053 — Reporting of tips
• § 6055 — Reporting of health insurance coverage
• § 6056 — Certain employers required to report on health insurance coverage
• § 6057 — Annual registration, etc.
• § 6058 — Information required in connection with certain plans of deferred compensation
• § 6059 — Periodic report of actuary
• § 6060 — Information returns of tax return preparers
• § 6061 — Signing of returns and other documents
• § 6062 — Signing of corporation returns
• § 6063 — Signing of partnership returns
• § 6064 — Signature presumed authentic
• § 6065 — Verification of returns
• § 6071 — Time for filing returns and other documents
• § 6072 — Time for filing income tax returns
• § 6073 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2) , July 18, 1984 , 98 Stat. 792 ]
• § 6074 — Repealed. Pub. L. 90–364, title I, § 103(a) , June 28, 1968 , 82 Stat. 260 ]
• § 6075 — Time for filing estate and gift tax returns
• § 6076 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
• § 6081 — Extension of time for filing returns
• § 6091 — Place for filing returns or other documents
• § 6096 — Designation by individuals
• § 61 — Gross income defined
• § 6101 — Period covered by returns or other documents
• § 6102 — Computations on returns or other documents
• § 6103 — Confidentiality and disclosure of returns and return information
• § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• § 6105 — Confidentiality of information arising under treaty obligations
• § 6106 — Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]
• § 6107 — Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
• § 6108 — Statistical publications and studies
• § 6109 — Identifying numbers
• § 611 — Allowance of deduction for depletion
• § 6110 — Public inspection of written determinations
• § 6111 — Disclosure of reportable transactions
• § 6112 — Material advisors of reportable transactions must keep lists of advisees, etc.
• § 6113 — Disclosure of nondeductibility of contributions
• § 6114 — Treaty-based return positions
• § 6115 — Disclosure related to quid pro quo contributions
• § 6116 — Requirement for prisons located in United States to provide information for tax administration
• § 6117 — Cross reference
• § 612 — Basis for cost depletion
• § 613 — Percentage depletion
• § 613A — Limitations on percentage depletion in case of oil and gas wells
• § 614 — Definition of property
• § 615 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(88) , Oct. 4, 1976 , 90 Stat. 1779 ]
• § 6151 — Time and place for paying tax shown on returns
• § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1) , Oct. 22, 1986 , 100 Stat. 2714 ]
• § 6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3) , July 18, 1984 , 98 Stat. 792 ]
• § 6154 — Repealed. Pub. L. 100–203, title X, § 10301(b)(1) , Dec. 22, 1987 , 101 Stat. 1330–429 ]
• § 6155 — Payment on notice and demand
• § 6156 — Repealed. Pub. L. 108–357, title VIII, § 867(b)(1) , Oct. 22, 2004 , 118 Stat. 1622 ]
• § 6157 — Payment of Federal unemployment tax on quarterly or other time period basis
• § 6158 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(44) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
• § 6159 — Agreements for payment of tax liability in installments
• § 616 — Development expenditures
• § 6161 — Extension of time for paying tax
• § 6162 — Repealed. Pub. L. 94–455, title XIX, § 1906(a)(12) , Oct. 4, 1976 , 90 Stat. 1825 ]
• § 6163 — Extension of time for payment of estate tax on value of reversionary or remainder interest in property
• § 6164 — Extension of time for payment of taxes by corporations expecting carrybacks
• § 6165 — Bonds where time to pay tax or deficiency has been extended
• § 6166 — Extension of time for payment of estate tax where estate consists largely of interest in closely held business
• § 6166A — Repealed. Pub. L. 97–34, title IV, § 422(d) , Aug. 13, 1981 , 95 Stat. 315 ]
• § 6167 — Extension of time for payment of tax attributable to recovery of foreign expropriation losses
• § 617 — Deduction and recapture of certain mining exploration expenditures
• § 62 — Adjusted gross income defined
• § 6201 — Assessment authority
• § 6202 — Establishment by regulations of mode or time of assessment
• § 6203 — Method of assessment
• § 6204 — Supplemental assessments