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Title 26 - (Complete title)

Title 26 - Internal Revenue Code( 0.3328 MB)
Chapter 1 - Normal Taxes and Surtaxes

Subchapter A - Determination of Tax Liability
Subchapter B - Computation of Taxable Income
Subchapter C - Corporate Distributions and Adjustments
Subchapter D - Deferred Compensation, Etc.
Subchapter E - Accounting Periods and Methods of Accounting
Subchapter F - Exempt Organizations
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders
Subchapter H - Banking Institutions
Subchapter I - Natural Resources
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents
Subchapter K - Partners and Partnerships
Subchapter L - Insurance Companies
Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Subchapter O - Gain or Loss on Disposition of Property
Subchapter P - Capital Gains and Losses
Subchapter Q - Readjustment of Tax Between Years and SpecialLimitations
Subchapter R - Repealed
Subchapter S - Tax Treatment of S Corporations and Their Shareholders
Subchapter T - Cooperatives and Their Patrons
Subchapter U - Designation and Treatment of Empowerment Zones,Enterprise Communities,and Rural Development Investment Areas
Subchapter V - Title 11 Cases
Subchapter W - District of Columbia Enterprise Zone
Subchapter X - Renewal Communities
Subchapter Y - New York Liberty Zone Benefits
Chapter 2 - Tax on Self-Employment Income( 0.1423 MB)
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations( 0.0941 MB)
Chapter 6 - Consolidated Returns( 0.1435 MB)
Chapter 11 - Estate Tax( 0.5388 MB)
Chapter 12 - Gift Tax( 0.1356 MB)
Chapter 13 - Tax on Generation-Skipping Transfers( 0.1336 MB)
Chapter 14 - Special Valuation Rules( 0.0434 MB)
Chapter 21 - Federal Insurance Contributions Act( 0.3648 MB)
Chapter 22 - Railroad Retirement Tax Act( 0.1459 MB)
Chapter 23 - Federal Unemployment Tax Act( 0.5276 MB)
Chapter 23a - Railroad Unemployment Repayment Tax( 0.0113 MB)
Chapter 24 - Collection of Income Tax At Source on Wages( 0.2072 MB)
Chapter 25 - General Provisions Relating to Employment Taxes( 0.0552 MB)
Chapter 31 - Retail Excise Taxes( 0.1556 MB)
Chapter 32 - Manufacturers Excise Taxes( 0.3472 MB)
Chapter 33 - Facilities and Services( 0.1557 MB)
Chapter 34 - Policies Issued By Foreign Insurers( 0.0306 MB)
Chapter 35 - Taxes on Wagering( 0.0302 MB)
Chapter 36 - Certain Other Excise Taxes( 0.0873 MB)
Chapter 38 - Environmental Taxes( 0.1100 MB)
Chapter 39 - Registration-Required Obligations( 0.0051 MB)
Chapter 40 - General Provisions Relating to Occupational Taxes( 0.0146 MB)
Chapter 41 - Public Charities( 0.0289 MB)
Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations( 0.2146 MB)
Chapter 43 - Qualified Pension, etc., Plans( 0.3024 MB)
Chapter 44 - Qualified Investment Entities( 0.0283 MB)
Chapter 46 - Golden Parachute Payments( 0.0024 MB)
Chapter 47 - Certain Group Health Plans( 0.0105 MB)
Chapter 51 - Distilled Spirits, Wines, and Beer( 0.9054 MB)
Chapter 52 - Tobacco Products and Cigarette Papers and Tubes( 0.1772 MB)
Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms( 0.0790 MB)
Chapter 54 - Greenmail( 0.0055 MB)
Chapter 55 - Structured Settlement Factoring Transactions( 0.0135 MB)
Chapter 61 - Information and Returns( 1.1525 MB)
Chapter 62 - Time and Place for Paying Tax( 0.1324 MB)
Chapter 63 - Assessment( 0.2929 MB)
Chapter 64 - Collection( 0.2915 MB)
Chapter 65 - Abatements, Credits, and Refunds( 0.4100 MB)
Chapter 66 - Limitations( 0.2265 MB)
Chapter 67 - Interest( 0.1069 MB)
Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties( 0.5072 MB)
Chapter 69 - General Provisions Relating to Stamps( 0.0227 MB)
Chapter 70 - Jeopardy, Receiverships, etc.( 0.0527 MB)
Chapter 71 - Transferees and Fiduciaries( 0.0161 MB)
Chapter 72 - Licensing and Registration( 0.0093 MB)
Chapter 73 - Bonds( 0.0098 MB)
Chapter 74 - Closing Agreements and Compromises( 0.0129 MB)
Chapter 75 - Crimes, Other Offenses, and Forfeitures( 0.1635 MB)
Chapter 76 - Judicial Proceedings( 0.4296 MB)
Chapter 77 - Miscellaneous Provisions( 0.1557 MB)
Chapter 78 - Discovery of Liability and Enforcement of Title( 0.1975 MB)
Chapter 79 - Definitions( 0.2201 MB)
Chapter 80 - General Rules( 0.2528 MB)
Chapter 91 - Organization and Membership of the Joint Committee( 0.0081 MB)
Chapter 92 - Powers and Duties of the Joint Committee( 0.0214 MB)
Chapter 95 - Presidential Election Campaign Fund( 0.0835 MB)
Chapter 96 - Presidential Primary Matching Payment Account( 0.0410 MB)
Chapter 98 - Trust Fund Code( 0.2016 MB)
Chapter 99 - Coal Industry Health Benefits( 0.0789 MB)
Chapter 100 - Group Health Plan Requirements( 0.0640 MB)
Title 26 Appendix( 0.6 MB)
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