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.

• § 6205 — Special rules applicable to certain employment taxes
• § 6206 — Special rules applicable to excessive claims under certain sections
• § 6207 — Cross references
• § 621 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(28) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
• § 6211 — Definition of a deficiency
• § 6212 — Notice of deficiency
• § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• § 6214 — Determinations by Tax Court
• § 6215 — Assessment of deficiency found by Tax Court
• § 6216 — Cross references
• § 6221 — Determination at partnership level
• § 6222 — Partner’s return must be consistent with partnership return
• § 6223 — Partners bound by actions of partnership
• § 6225 — Partnership adjustment by Secretary
• § 6226 — Alternative to payment of imputed underpayment by partnership
• § 6227 — Administrative adjustment request by partnership
• § 6231 — Notice of proceedings and adjustment
• § 6232 — Assessment, collection, and payment
• § 6233 — Interest and penalties
• § 6234 — Judicial review of partnership adjustment
• § 6235 — Period of limitations on making adjustments
• § 6241 — Definitions and special rules
• § 63 — Taxable income defined
• § 6301 — Collection authority
• § 6302 — Mode or time of collection
• § 6303 — Notice and demand for tax
• § 6304 — Fair tax collection practices
• § 6305 — Collection of certain liability
• § 6306 — Qualified tax collection contracts
• § 6307 — Special compliance personnel program account
• § 631 — Gain or loss in the case of timber, coal, or domestic iron ore
• § 6311 — Payment of tax by commercially acceptable means
• § 6312 — Repealed. Pub. L. 92–5, title I, § 4(a)(2) , Mar. 17, 1971 , 85 Stat. 5 ]
• § 6313 — Fractional parts of a cent
• § 6314 — Receipt for taxes
• § 6315 — Payments of estimated income tax
• § 6316 — Payment by foreign currency
• § 6317 — Payments of Federal unemployment tax for calendar quarter
• § 632 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90) , Oct. 4, 1976 , 90 Stat. 1779 ]
• § 6320 — Notice and opportunity for hearing upon filing of notice of lien
• § 6321 — Lien for taxes
• § 6322 — Period of lien
• § 6323 — Validity and priority against certain persons
• § 6324 — Special liens for estate and gift taxes
• § 6324A — Special lien for estate tax deferred under section 6166
• § 6324B — Special lien for additional estate tax attributable to farm, etc., valuation
• § 6325 — Release of lien or discharge of property
• § 6326 — Administrative appeal of liens
• § 6327 — Cross references
• § 6330 — Notice and opportunity for hearing before levy
• § 6331 — Levy and distraint
• § 6332 — Surrender of property subject to levy
• § 6333 — Production of books
• § 6334 — Property exempt from levy
• § 6335 — Sale of seized property
• § 6336 — Sale of perishable goods
• § 6337 — Redemption of property
• § 6338 — Certificate of sale; deed of real property
• § 6339 — Legal effect of certificate of sale of personal property and deed of real property
• § 6340 — Records of sale
• § 6341 — Expense of levy and sale
• § 6342 — Application of proceeds of levy
• § 6343 — Authority to release levy and return property
• § 6344 — Cross references
• § 636 — Income tax treatment of mineral production payments
• § 6361 to 6365 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(45) , Nov. 5, 1990 , 104 Stat. 1388–522 ]
• § 638 — Continental shelf areas
• § 64 — Ordinary income defined
• § 6401 — Amounts treated as overpayments
• § 6402 — Authority to make credits or refunds
• § 6403 — Overpayment of installment
• § 6404 — Abatements
• § 6405 — Reports of refunds and credits
• § 6406 — Prohibition of administrative review of decisions
• § 6407 — Date of allowance of refund or credit
• § 6408 — State escheat laws not to apply
• § 6409 — Refunds disregarded in the administration of Federal programs and federally assisted programs
• § 641 — Imposition of tax
• § 6411 — Tentative carryback and refund adjustments
• § 6412 — Floor stocks refunds
• § 6413 — Special rules applicable to certain employment taxes
• § 6414 — Income tax withheld
• § 6415 — Credits or refunds to persons who collected certain taxes
• § 6416 — Certain taxes on sales and services
• § 6417 — Elective payment of applicable credits
• § 6418 — Transfer of certain credits
• § 6419 — Excise tax on wagering
• § 642 — Special rules for credits and deductions
• § 6420 — Gasoline used on farms
• § 6421 — Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
• § 6422 — Cross references
• § 6423 — Conditions to allowance in the case of alcohol and tobacco taxes
• § 6424 — Repealed. Pub. L. 97–424, title V, § 515(b)(5) , Jan. 6, 1983 , 96 Stat. 2181 ]
• § 6425 — Adjustment of overpayment of estimated income tax by corporation
• § 6426 — Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
• § 6427 — Fuels not used for taxable purposes
• § 6428 — 2020 recovery rebates for individuals
• § 6428A — Additional 2020 recovery rebates for individuals
• § 6428B — 2021 recovery rebates to individuals
• § 6429 — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113) , Dec. 19, 2014 , 128 Stat. 4054 ]
• § 643 — Definitions applicable to subparts A, B, C, and D
• § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
• § 6431 — Repealed. Pub. L. 115–97, title I, § 13404(b) , Dec. 22, 2017 , 131 Stat. 2138 ]
• § 6432 — Continuation coverage premium assistance
• § 6433 — Saver’s Match
• § 6434 — Trump accounts contribution pilot program
• § 6435 — Dyed fuel
• § 644 — Taxable year of trusts
• § 645 — Certain revocable trusts treated as part of estate
• § 646 — Tax treatment of electing Alaska Native Settlement Trusts
• § 65 — Ordinary loss defined
• § 6501 — Limitations on assessment and collection
• § 6502 — Collection after assessment
• § 6503 — Suspension of running of period of limitation
• § 6504 — Cross references
• § 651 — Deduction for trusts distributing current income only
• § 6511 — Limitations on credit or refund
• § 6512 — Limitations in case of petition to Tax Court
• § 6513 — Time return deemed filed and tax considered paid
• § 6514 — Credits or refunds after period of limitation
• § 6515 — Cross references
• § 652 — Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• § 6521 — Mitigation of effect of limitation in case of related taxes under different chapters
• § 6531 — Periods of limitation on criminal prosecutions
• § 6532 — Periods of limitation on suits
• § 6533 — Cross references
• § 66 — Treatment of community income
• § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• § 6602 — Interest on erroneous refund recoverable by suit
• § 6603 — Deposits made to suspend running of interest on potential underpayments, etc.
• § 661 — Deduction for estates and trusts accumulating income or distributing corpus
• § 6611 — Interest on overpayments
• § 6612 — Cross references
• § 662 — Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
• § 6621 — Determination of rate of interest
• § 6622 — Interest compounded daily
• § 663 — Special rules applicable to sections 661 and 662
• § 6631 — Notice requirements
• § 664 — Charitable remainder trusts
• § 665 — Definitions applicable to subpart D
• § 6651 — Failure to file tax return or to pay tax
• § 6652 — Failure to file certain information returns, registration statements, etc.
• § 6653 — Failure to pay stamp tax
• § 6654 — Failure by individual to pay estimated income tax
• § 6655 — Failure by corporation to pay estimated income tax
• § 6656 — Failure to make deposit of taxes
• § 6657 — Bad checks
• § 6658 — Coordination with title 11
• § 6659 — Improper claim for Trump account contribution pilot program credit
• § 6659A to 6661 — Repealed. Pub. L. 101–239, title VII, § 7721(c)(2) , Dec. 19, 1989 , 103 Stat. 2399 ]
• § 666 — Accumulation distribution allocated to preceding years
• § 6662 — Imposition of accuracy-related penalty on underpayments
• § 6662A — Imposition of accuracy-related penalty on understatements with respect to reportable transactions
• § 6663 — Imposition of fraud penalty
• § 6664 — Definitions and special rules
• § 6665 — Applicable rules
• § 667 — Treatment of amounts deemed distributed by trust in preceding years
• § 6671 — Rules for application of assessable penalties
• § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• § 6673 — Sanctions and costs awarded by courts
• § 6674 — Fraudulent statement or failure to furnish statement to employee
• § 6675 — Excessive claims with respect to the use of certain fuels
• § 6676 — Erroneous claim for refund or credit
• § 6677 — Failure to file information with respect to certain foreign trusts
• § 6678 — Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]
• § 6679 — Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
• § 668 — Interest charge on accumulation distributions from foreign trusts
• § 6680 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]
• § 6681 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]
• § 6682 — False information with respect to withholding
• § 6683 — Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]
• § 6684 — Assessable penalties with respect to liability for tax under chapter 42
• § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• § 6686 — Failure to file returns or supply information by DISC or former FSC
• § 6687 — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1) , Dec. 19, 1989 , 103 Stat. 2393 ]
• § 6688 — Assessable penalties with respect to information required to be furnished under section 7654
• § 6689 — Failure to file notice of redetermination of foreign tax
• § 669 — Repealed. Pub. L. 94–455, title VII, § 701(d)(1) , Oct. 4, 1976 , 90 Stat. 1578 ]
• § 6690 — Fraudulent statement or failure to furnish statement to plan participant
• § 6691 — Reserved]
• § 6692 — Failure to file actuarial report
• § 6693 — Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
• § 6694 — Understatement of taxpayer’s liability by tax return preparer
• § 6695 — Other assessable penalties with respect to the preparation of tax returns for other persons
• § 6695A — Substantial and gross valuation misstatements attributable to incorrect appraisals
• § 6695B — Penalty for substantial misstatements on certification provided by supplier
• § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
• § 6697 — Repealed. Pub. L. 111–325, title V, § 501(a) , Dec. 22, 2010 , 124 Stat. 3554 ]
• § 6698 — Failure to file partnership return
• § 6698A — Repealed. Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ]
• § 6699 — Failure to file S corporation return
• § 67 — 2-percent floor on miscellaneous itemized deductions
• § 6700 — Promoting abusive tax shelters, etc.
• § 6701 — Penalties for aiding and abetting understatement of tax liability
• § 6702 — Frivolous tax submissions
• § 6703 — Rules applicable to penalties under sections 6700, 6701, and 6702
• § 6704 — Failure to keep records necessary to meet reporting requirements under section 6047(d)
• § 6705 — Failure by broker to provide notice to payors
• § 6706 — Original issue discount information requirements
• § 6707 — Failure to furnish information regarding reportable transactions