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.

• § 6707A — Penalty for failure to include reportable transaction information with return
• § 6708 — Failure to maintain lists of advisees with respect to reportable transactions
• § 6709 — Penalties with respect to mortgage credit certificates
• § 671 — Trust income, deductions, and credits attributable to grantors and others as substantial owners
• § 6710 — Failure to disclose that contributions are nondeductible
• § 6711 — Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
• § 6712 — Failure to disclose treaty-based return positions
• § 6713 — Disclosure or use of information by preparers of returns
• § 6714 — Failure to meet disclosure requirements applicable to quid pro quo contributions
• § 6715 — Dyed fuel sold for use or used in taxable use, etc.
• § 6715A — Tampering with or failing to maintain security requirements for mechanical dye injection systems
• § 6716 — Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
• § 6717 — Refusal of entry
• § 6718 — Failure to display tax registration on vessels
• § 6719 — Failure to register or reregister
• § 672 — Definitions and rules
• § 6720 — Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
• § 6720A — Penalty with respect to certain adulterated fuels
• § 6720B — Fraudulent identification of exempt use property
• § 6720C — Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
• § 6721 — Failure to file correct information returns
• § 6722 — Failure to furnish correct payee statements
• § 6723 — Failure to comply with other information reporting requirements
• § 6724 — Waiver; definitions and special rules
• § 6725 — Failure to report information under section 4101
• § 6726 — Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
• § 673 — Reversionary interests
• § 674 — Power to control beneficial enjoyment
• § 675 — Administrative powers
• § 6751 — Procedural requirements
• § 676 — Power to revoke
• § 677 — Income for benefit of grantor
• § 678 — Person other than grantor treated as substantial owner
• § 679 — Foreign trusts having one or more United States beneficiaries
• § 68 — Overall limitation on itemized deductions
• § 6801 — Authority for establishment, alteration, and distribution
• § 6802 — Supply and distribution
• § 6803 — Accounting and safeguarding
• § 6804 — Attachment and cancellation
• § 6805 — Redemption of stamps
• § 6806 — Occupational tax stamps
• § 6807 — Stamping, marking, and branding seized goods
• § 6808 — Special provisions relating to stamps
• § 681 — Limitation on charitable deduction
• § 682 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(C) , Dec. 22, 2017 , 131 Stat. 2089 ]
• § 683 — Use of trust as an exchange fund
• § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• § 685 — Treatment of funeral trusts
• § 6851 — Termination assessments of income tax
• § 6852 — Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
• § 6861 — Jeopardy assessments of income, estate, gift, and certain excise taxes
• § 6862 — Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
• § 6863 — Stay of collection of jeopardy assessments
• § 6864 — Termination of extended period for payment in case of carryback
• § 6867 — Presumptions where owner of large amount of cash is not identified
• § 6871 — Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
• § 6872 — Suspension of period on assessment
• § 6873 — Unpaid claims
• § 6901 — Transferred assets
• § 6902 — Provisions of special application to transferees
• § 6903 — Notice of fiduciary relationship
• § 6904 — Prohibition of injunctions
• § 6905 — Discharge of executor from personal liability for decedent’s income and gift taxes
• § 691 — Recipients of income in respect of decedents
• § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• § 7001 — Collection of foreign items
• § 701 — Partners, not partnership, subject to tax
• § 7011 — Registration—persons paying a special tax
• § 7012 — Cross references
• § 702 — Income and credits of partner
• § 703 — Partnership computations
• § 704 — Partner’s distributive share
• § 705 — Determination of basis of partner’s interest
• § 706 — Taxable years of partner and partnership
• § 707 — Transactions between partner and partnership
• § 708 — Continuation of partnership
• § 709 — Treatment of organization and syndication fees
• § 71 — Repealed. Pub. L. 115–97, title I, § 11051(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2089 ]
• § 7101 — Form of bonds
• § 7102 — Single bond in lieu of multiple bonds
• § 7103 — Cross references—Other provisions for bonds
• § 7121 — Closing agreements
• § 7122 — Compromises
• § 7123 — Appeals dispute resolution procedures
• § 7124 — Cross references
• § 72 — Annuities; certain proceeds of endowment and life insurance contracts
• § 7201 — Attempt to evade or defeat tax
• § 7202 — Willful failure to collect or pay over tax
• § 7203 — Willful failure to file return, supply information, or pay tax
• § 7204 — Fraudulent statement or failure to make statement to employees
• § 7205 — Fraudulent withholding exemption certificate or failure to supply information
• § 7206 — Fraud and false statements
• § 7207 — Fraudulent returns, statements, or other documents
• § 7208 — Offenses relating to stamps
• § 7209 — Unauthorized use or sale of stamps
• § 721 — Nonrecognition of gain or loss on contribution
• § 7210 — Failure to obey summons
• § 7211 — False statements to purchasers or lessees relating to tax
• § 7212 — Attempts to interfere with administration of internal revenue laws
• § 7213 — Unauthorized disclosure of information
• § 7213A — Unauthorized inspection of returns or return information
• § 7214 — Offenses by officers and employees of the United States
• § 7215 — Offenses with respect to collected taxes
• § 7216 — Disclosure or use of information by preparers of returns
• § 7217 — Prohibition on executive branch influence over taxpayer audits and other investigations
• § 722 — Basis of contributing partner’s interest
• § 723 — Basis of property contributed to partnership
• § 7231 — Failure to obtain license for collection of foreign items
• § 7232 — Failure to register or reregister under section 4101, false representations of registration status, etc.
• § 7233 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]
• § 7234 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]
• § 7235 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
• § 7236 — Repealed. Pub. L. 93–490, § 3(b)(1) , Oct. 26, 1974 , 88 Stat. 1466 ]
• § 7237, 7238 — Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A) , Oct. 27, 1970 , 84 Stat. 1292 ]
• § 7239 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
• § 724 — Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• § 7240 — Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i) , Nov. 5, 1990 , 104 Stat. 1388–528 ]
• § 7241 — Repealed. Pub. L. 100–418, title I, § 1941(b)(1) , Aug. 23, 1988 , 102 Stat. 1323 ]
• § 7261 — Representation that retailers’ excise tax is excluded from price of article
• § 7262 — Violation of occupational tax laws relating to wagering—failure to pay special tax
• § 7263 — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A) , Oct. 4, 1976 , 90 Stat. 1846 ]
• § 7264 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
• § 7265 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i) , Oct. 4, 1976 , 90 Stat. 1815 ]
• § 7266 — Repealed. Pub. L. 93–490, § 3(b)(3) , Oct. 26, 1974 , 88 Stat. 1467 ]
• § 7267 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
• § 7268 — Possession with intent to sell in fraud of law or to evade tax
• § 7269 — Failure to produce records
• § 7270 — Insurance policies
• § 7271 — Penalties for offenses relating to stamps
• § 7272 — Penalty for failure to register or reregister
• § 7273 — Penalties for offenses relating to special taxes
• § 7274 — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i) , Oct. 4, 1976 , 90 Stat. 1816 ]
• § 7275 — Penalty for offenses relating to certain airline tickets and advertising
• § 73 — Services of child
• § 7301 — Property subject to tax
• § 7302 — Property used in violation of internal revenue laws
• § 7303 — Other property subject to forfeiture
• § 7304 — Penalty for fraudulently claiming drawback
• § 731 — Extent of recognition of gain or loss on distribution
• § 732 — Basis of distributed property other than money
• § 7321 — Authority to seize property subject to forfeiture
• § 7322 — Delivery of seized personal property to United States marshal
• § 7323 — Judicial action to enforce forfeiture
• § 7324 — Special disposition of perishable goods
• § 7325 — Personal property valued at $100,000 or less
• § 7326 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50) , Mar. 23, 2018 , 132 Stat. 1205 ]
• § 7327 — Customs laws applicable
• § 7328 — Cross references
• § 733 — Basis of distributee partner’s interest
• § 734 — Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• § 7341 — Penalty for sales to evade tax
• § 7342 — Penalty for refusal to permit entry or examination
• § 7343 — Definition of term “person”
• § 7344 — Extended application of penalties relating to officers of the Treasury Department
• § 7345 — Revocation or denial of passport in case of certain tax delinquencies
• § 735 — Character of gain or loss on disposition of distributed property
• § 736 — Payments to a retiring partner or a deceased partner’s successor in interest
• § 737 — Recognition of precontribution gain in case of certain distributions to contributing partner
• § 74 — Prizes and awards
• § 7401 — Authorization
• § 7402 — Jurisdiction of district courts
• § 7403 — Action to enforce lien or to subject property to payment of tax
• § 7404 — Authority to bring civil action for estate taxes
• § 7405 — Action for recovery of erroneous refunds
• § 7406 — Disposition of judgments and moneys recovered
• § 7407 — Action to enjoin tax return preparers
• § 7408 — Actions to enjoin specified conduct related to tax shelters and reportable transactions
• § 7409 — Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
• § 741 — Recognition and character of gain or loss on sale or exchange
• § 7410 — Cross references
• § 742 — Basis of transferee partner’s interest
• § 7421 — Prohibition of suits to restrain assessment or collection
• § 7422 — Civil actions for refund
• § 7423 — Repayments to officers or employees
• § 7424 — Intervention
• § 7425 — Discharge of liens
• § 7426 — Civil actions by persons other than taxpayers
• § 7427 — Tax return preparers
• § 7428 — Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
• § 7429 — Review of jeopardy levy or assessment procedures
• § 743 — Special rules where section 754 election or substantial built-in loss
• § 7430 — Awarding of costs and certain fees
• § 7431 — Civil damages for unauthorized inspection or disclosure of returns and return information
• § 7432 — Civil damages for failure to release lien
• § 7433 — Civil damages for certain unauthorized collection actions
• § 7433A — Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
• § 7434 — Civil damages for fraudulent filing of information returns
• § 7435 — Civil damages for unauthorized enticement of information disclosure
• § 7436 — Proceedings for determination of employment status
• § 7437 — Cross references
• § 7441 — Status
• § 7442 — Jurisdiction
• § 7443 — Membership
• § 7443A — Special trial judges
• § 7443B — Repealed. Pub. L. 110–458, title I, § 108(l) , Dec. 23, 2008 , 122 Stat. 5110 ]
• § 7444 — Organization
• § 7445 — Offices
• § 7446 — Times and places of sessions
• § 7447 — Retirement
• § 7447A — Retirement for special trial judges