Federal housing law
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-03
- Contents
- 20 chapters · 694 sections
- Jurisdiction
- United States
Contents
▸CHAPTER 61— INFORMATION AND RETURNS
Overview▸Subchapter A— Returns and Records
Overview▸PART I— RECORDS, STATEMENTS, AND SPECIAL RETURNS
▸PART II— TAX RETURNS OR STATEMENTS
Overview▸Subpart A— General Requirement
▸Subpart B— Income Tax Returns
Overview- § 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 Repealed.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 Repealed.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]
▸Subpart C— Estate and Gift Tax Returns
▸PART III— INFORMATION RETURNS
Overview▸Subpart A— Information Concerning Persons Subject to Special Provisions
Overview- § 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…
- § 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 Repealed.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 Repealed.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 r…
- § 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 f…
- § 6039L. Information required from qualified opportunity zone businesses and qualified rural o…
- § 6040. Cross references
▸Subpart B— Information Concerning Transactions With Other Persons
Overview- § 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 acquisi…
- § 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
- § 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 a…
- § 6050V. Returns relating to applicable insurance contracts in which certain exempt organizati…
- § 6050W. Returns relating to payments made in settlement of payment card and third party netwo…
- § 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
- § 6050AA. Returns relating to applicable passenger vehicle loan interest received in trade or …
▸Subpart C— Information Regarding Wages Paid Employees
▸Subpart D— Information Regarding Health Insurance Coverage
▸Subpart E— Registration of and Information Concerning Pension, Etc., Plans
▸Subpart F— Information Concerning Tax Return Preparers
▸PART IV— SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
▸PART V— TIME FOR FILING RETURNS AND OTHER DOCUMENTS
Overview- § 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]
▸PART VI— EXTENSION OF TIME FOR FILING RETURNS
▸PART VII— PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
▸PART VIII— DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
▸Subchapter B— Miscellaneous Provisions
Overview- § 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 …
- § 6108. Statistical publications and studies
- § 6109. Identifying numbers
- § 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 admini…
- § 6117. Cross reference
▸CHAPTER 62— TIME AND PLACE FOR PAYING TAX
Overview▸Subchapter A— Place and Due Date for Payment of Tax
Overview- § 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
▸Subchapter B— Extensions of Time for Payment
Overview- § 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 inte…
- § 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 …
- § 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…
▸CHAPTER 63— ASSESSMENT
Overview▸Subchapter A— In General
Overview- § 6201. Assessment authority
- § 6202. Establishment by regulations of mode or time of assessment
- § 6203. Method of assessment
- § 6204. Supplemental assessments
- § 6205. Special rules applicable to certain employment taxes
- § 6206. Special rules applicable to excessive claims under certain sections
- § 6207. Cross references
▸Subchapter B— Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Ta…
▸Subchapter C— Treatment of Partnerships
Overview▸PART IV— DEFINITIONS AND SPECIAL RULES
▸CHAPTER 64— COLLECTION
Overview▸Subchapter A— General Provisions
▸Subchapter B— Receipt of Payment
Overview- § 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
▸Subchapter C— Lien for Taxes
Overview▸PART I— DUE PROCESS FOR LIENS
▸PART II— LIENS
Overview- § 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
▸Subchapter D— Seizure of Property for Collection of Taxes
Overview▸PART I— DUE PROCESS FOR COLLECTIONS
▸PART II— LEVY
Overview- § 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
▸CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS
Overview▸Subchapter A— Procedure in General
Overview- § 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 p…
▸Subchapter B— Rules of Special Application
Overview- § 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
- § 6420. Gasoline used on farms
- § 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold …
- § 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. 4…
- § 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
▸CHAPTER 66— LIMITATIONS
Overview▸Subchapter A— Limitations on Assessment and Collection
▸Subchapter C— Mitigation of Effect of Period of Limitations
▸Subchapter D— Periods of Limitation in Judicial Proceedings
▸CHAPTER 67— INTEREST
Overview▸Subchapter B— Interest on Overpayments
▸Subchapter C— Determination of Interest Rate; Compounding of Interest
▸Subchapter D— Notice Requirements
▸CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Overview▸Subchapter A— Additions to the Tax and Additional Amounts
Overview▸PART I— GENERAL PROVISIONS
Overview- § 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. …
▸PART III— APPLICABLE RULES
▸Subchapter B— Assessable Penalties
Overview▸PART I— GENERAL PROVISIONS
Overview- § 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 partner…
- § 6680. Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1…
- § 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-exem…
- § 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 sectio…
- § 6689. Failure to file notice of redetermination of foreign tax
- § 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 rel…
- § 6694. Understatement of taxpayer’s liability by tax return preparer
- § 6695. Other assessable penalties with respect to the preparation of tax returns for other pe…
- § 6695B. Penalty for substantial misstatements on certification provided by supplier
- § 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 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
- § 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
- § 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
- § 6710. Failure to disclose that contributions are nondeductible
- § 6711. Failure by tax-exempt organization to disclose that certain information or service ava…
- § 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 inject…
- § 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
- § 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and air…
- § 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 continuatio…
▸PART II— FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
Overview- § 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 opport…
▸Subchapter C— Procedural Requirements
▸CHAPTER 69— GENERAL PROVISIONS RELATING TO STAMPS
Overview- § 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
▸CHAPTER 72— LICENSING AND REGISTRATION
Overview▸Subchapter A— Licensing
▸Subchapter B— Registration
▸CHAPTER 74— CLOSING AGREEMENTS AND COMPROMISES
▸CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
Overview▸Subchapter A— Crimes
Overview▸PART I— GENERAL PROVISIONS
Overview- § 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
- § 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
▸PART II— PENALTIES APPLICABLE TO CERTAIN TAXES
Overview- § 7231. Failure to obtain license for collection of foreign items
- § 7232. Failure to register or reregister under section 4101, false representations of registr…
- § 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. 12…
▸Subchapter B— Other Offenses
Overview- § 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
▸Subchapter C— Forfeitures
Overview▸PART II— PROVISIONS COMMON TO FORFEITURES
Overview- § 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. 12…
- § 7327. Customs laws applicable
- § 7328. Cross references
▸Subchapter D— Miscellaneous Penalty and Forfeiture Provisions
▸CHAPTER 76— JUDICIAL PROCEEDINGS
Overview▸Subchapter A— Civil Actions by the United States
Overview- § 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
- § 7410. Cross references
▸Subchapter B— Proceedings by Taxpayers and Third Parties
Overview- § 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 sec…
- § 7429. Review of jeopardy levy or assessment procedures
- § 7430. Awarding of costs and certain fees
- § 7431. Civil damages for unauthorized inspection or disclosure of returns and return informat…
- § 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 servi…
- § 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
▸Subchapter C— The Tax Court
Overview▸PART I— ORGANIZATION AND JURISDICTION
Overview- § 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
- § 7448. Annuities to surviving spouses and dependent children of judges and special trial judges
▸PART II— PROCEDURE
Overview- § 7451. Petitions
- § 7452. Representation of parties
- § 7453. Rules of practice, procedure, and evidence
- § 7454. Burden of proof in fraud, foundation manager, and transferee cases
- § 7455. Service of process
- § 7456. Administration of oaths and procurement of testimony
- § 7457. Witness fees
- § 7458. Hearings
- § 7459. Reports and decisions
- § 7460. Provisions of special application to divisions
- § 7461. Publicity of proceedings
- § 7462. Publication of reports
- § 7463. Disputes involving $50,000 or less
- § 7464. Intervention by trustee of debtor’s estate
- § 7465. Provisions of special application to transferees
- § 7466. Judicial conduct and disability procedures
▸PART IV— DECLARATORY JUDGMENTS
Overview- § 7476. Declaratory judgments relating to qualification of certain retirement plans
- § 7477. Declaratory judgments relating to value of certain gifts
- § 7478. Declaratory judgments relating to status of certain governmental obligations
- § 7479. Declaratory judgments relating to eligibility of estate with respect to installment pa…
▸Subchapter D— Court Review of Tax Court Decisions
▸Subchapter E— Burden of Proof
▸CHAPTER 77— MISCELLANEOUS PROVISIONS
Overview- § 7501. Liability for taxes withheld or collected
- § 7502. Timely mailing treated as timely filing and paying
- § 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- § 7504. Fractional parts of a dollar
- § 7505. Sale of personal property acquired by the United States
- § 7506. Administration of real estate acquired by the United States
- § 7507. Exemption of insolvent banks from tax
- § 7508. Time for performing certain acts postponed by reason of service in combat zone or cont…
- § 7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, sig…
- § 7509. Expenditures incurred by the United States Postal Service
- § 7510. Exemption from tax of domestic goods purchased for the United States
- § 7511. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 7512. Separate accounting for certain collected taxes, etc.
- § 7513. Reproduction of returns and other documents
- § 7514. Authority to prescribe or modify seals
- § 7515. Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- § 7516. Supplying training and training aids on request
- § 7517. Furnishing on request of statement explaining estate or gift valuation
- § 7518. Tax incentives relating to merchant marine capital construction funds
- § 7519. Required payments for entities electing not to have required taxable year
- § 7520. Valuation tables
- § 7521. Procedures involving taxpayer interviews
- § 7522. Content of tax due, deficiency, and other notices
- § 7523. Graphic presentation of major categories of Federal outlays and income
- § 7524. Annual notice of tax delinquency
- § 7525. Confidentiality privileges relating to taxpayer communications
- § 7526. Low-income taxpayer clinics
- § 7526A. Return preparation programs for applicable taxpayers
- § 7527. Advance payment of credit for health insurance costs of eligible individuals
- § 7527A. Advance payment of child tax credit
- § 7528. Internal Revenue Service user fees
- § 7529. Notification of suspected identity theft
- § 7530. Application of earned income tax credit to possessions of the United States
▸CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Overview▸Subchapter A— Examination and Inspection
Overview- § 7601. Canvass of districts for taxable persons and objects
- § 7602. Examination of books and witnesses
- § 7603. Service of summons
- § 7604. Enforcement of summons
- § 7605. Time and place of examination
- § 7606. Entry of premises for examination of taxable objects
- § 7607. Repealed. Pub. L. 98–473, title II, § 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L…
- § 7608. Authority of internal revenue enforcement officers
- § 7609. Special procedures for third-party summonses
- § 7610. Fees and costs for witnesses
- § 7611. Restrictions on church tax inquiries and examinations
- § 7612. Special procedures for summonses for computer software
- § 7613. Cross references
▸[Subchapter C— Repealed]
▸CHAPTER 79— DEFINITIONS
Overview- § 7701. Definitions
- § 7702. Life insurance contract defined
- § 7702A. Modified endowment contract defined
- § 7702B. Treatment of qualified long-term care insurance
- § 7703. Determination of marital status
- § 7704. Certain publicly traded partnerships treated as corporations
- § 7705. Certified professional employer organizations
▸CHAPTER 80— GENERAL RULES
Overview▸Subchapter A— Application of Internal Revenue Laws
Overview- § 7801. Authority of Department of the Treasury
- § 7802. Internal Revenue Service Oversight Board
- § 7803. Commissioner of Internal Revenue; other officials
- § 7804. Other personnel
- § 7805. Rules and regulations
- § 7806. Construction of title
- § 7807. Rules in effect upon enactment of this title
- § 7808. Depositaries for collections
- § 7809. Deposit of collections
- § 7810. Revolving fund for redemption of real property
- § 7811. Taxpayer Assistance Orders
- § 7812. Streamlined critical pay authority for information technology positions
▸Subchapter B— Effective Date and Related Provisions
▸Subchapter C— Provisions Affecting More Than One Subtitle