1 U.S.C. § 1

1 U.S.C. § 1 — Words denoting number, gender, and so forth

Effective 1947-07-30

1 U.S.C. § 2

1 U.S.C. § 2 — "County" as including "parish", and so forth

Effective 1947-07-30

1 U.S.C. § 3

1 U.S.C. § 3 — "Vessel" as including all means of water transportation

Effective 1947-07-30

1 U.S.C. § 4

1 U.S.C. § 4 — "Vehicle" as including all means of land transportation

Effective 1947-07-30

1 U.S.C. § 5

1 U.S.C. § 5 — "Company" or "association" as including successors and assigns

Effective 1947-07-30

1 U.S.C. § 6

1 U.S.C. § 6 — Limitation of term "products of American fisheries"

Effective 1947-07-30

1 U.S.C. § 7

1 U.S.C. § 7 — Definition of "marriage" and "spouse"

Effective 1996-09-21

1 U.S.C. § 8

1 U.S.C. § 8 — "Person", "human being", "child", and "individual" as including born-alive infant

Effective 2002-08-05

5 U.S.C. § 551

5 U.S.C. § 551 — Definitions

Effective 1966-09-06

5 U.S.C. § 553

5 U.S.C. § 553 — Rule making

Effective 1966-09-06

5 U.S.C. § 554

5 U.S.C. § 554 — Adjudications

Effective 1966-09-06

18 U.S.C. § 8

18 U.S.C. § 8 — Obligation or other security of the United States defined

Effective 1948-06-25

18 U.S.C. § 241

18 U.S.C. § 241 — Conspiracy against rights

Effective 1948-06-25

18 U.S.C. § 242

18 U.S.C. § 242 — Deprivation of rights under color of law

Effective 1948-06-25

18 U.S.C. § 371

18 U.S.C. § 371 — Conspiracy to commit offense or to defraud United States

Effective 1948-06-25

18 U.S.C. § 1001

18 U.S.C. § 1001 — Statements or entries generally

Effective 1948-06-25

26 U.S.C. § 61

26 U.S.C. § 61 — Gross income defined

Effective 1954-08-16

26 U.S.C. § 63

26 U.S.C. § 63 — Taxable income defined

Effective 1954-08-16

26 U.S.C. § 6001

26 U.S.C. § 6001 — Notice or regulations requiring records, statements, and special returns

Effective 1954-08-16

26 U.S.C. § 6011

26 U.S.C. § 6011 — General requirement of return, statement, or list

Effective 1954-08-16

26 U.S.C. § 6012

26 U.S.C. § 6012 — Persons required to make returns of income

Effective 1954-08-16

26 U.S.C. § 6020

26 U.S.C. § 6020 — Returns prepared for or executed by Secretary

Effective 1954-08-16

26 U.S.C. § 6072

26 U.S.C. § 6072 — Time for filing income tax returns

Effective 1954-08-16

26 U.S.C. § 6201

26 U.S.C. § 6201 — Assessment authority

Effective 1954-08-16

26 U.S.C. § 6203

26 U.S.C. § 6203 — Method of assessment

Effective 1954-08-16

26 U.S.C. § 6211

26 U.S.C. § 6211 — Definition of a deficiency

Effective 1954-08-16

26 U.S.C. § 6212

26 U.S.C. § 6212 — Notice of deficiency

Effective 1954-08-16

26 U.S.C. § 6213

26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court

Effective 1954-08-16

26 U.S.C. § 6301

26 U.S.C. § 6301 — Collection authority

Effective 1954-08-16

26 U.S.C. § 6303

26 U.S.C. § 6303 — Notice and demand for tax

Effective 1954-08-16

26 U.S.C. § 6321

26 U.S.C. § 6321 — Lien for taxes

Effective 1954-08-16

26 U.S.C. § 6322

26 U.S.C. § 6322 — Period of lien

Effective 1954-08-16

26 U.S.C. § 6323

26 U.S.C. § 6323 — Validity and priority against certain persons

Effective 1954-08-16

26 U.S.C. § 6331

26 U.S.C. § 6331 — Levy and distraint

Effective 1954-08-16

26 U.S.C. § 6332

26 U.S.C. § 6332 — Surrender of property subject to levy

Effective 1954-08-16

26 U.S.C. § 6334

26 U.S.C. § 6334 — Property exempt from levy

Effective 1954-08-16

26 U.S.C. § 6343

26 U.S.C. § 6343 — Authority to release levy and return property

Effective 1954-08-16

26 U.S.C. § 6651

26 U.S.C. § 6651 — Failure to file tax return or to pay tax

Effective 1954-08-16

26 U.S.C. § 6654

26 U.S.C. § 6654 — Failure by individual to pay estimated income tax

Effective 1954-08-16

26 U.S.C. § 6662

26 U.S.C. § 6662 — Imposition of accuracy-related penalty on underpayments

Effective 1989-12-19

26 U.S.C. § 6672

26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax

Effective 1954-08-16

26 U.S.C. § 6702

26 U.S.C. § 6702 — Frivolous tax submissions

Effective 1982-09-03

26 U.S.C. § 7201

26 U.S.C. § 7201 — Attempt to evade or defeat tax

Effective 1954-08-16

26 U.S.C. § 7202

26 U.S.C. § 7202 — Willful failure to collect or pay over tax

Effective 1954-08-16

26 U.S.C. § 7203

26 U.S.C. § 7203 — Willful failure to file return, supply information, or pay tax

Effective 1954-08-16

26 U.S.C. § 7206

26 U.S.C. § 7206 — Fraud and false statements

Effective 1954-08-16

26 U.S.C. § 7207

26 U.S.C. § 7207 — Fraudulent returns, statements, or other documents

Effective 1954-08-16

26 U.S.C. § 7212

26 U.S.C. § 7212 — Attempts to interfere with administration of internal revenue laws

Effective 1954-08-16

26 U.S.C. § 7421

26 U.S.C. § 7421 — Prohibition of suits to restrain assessment or collection

Effective 1954-08-16

26 U.S.C. § 7422

26 U.S.C. § 7422 — Civil actions for refund

Effective 1954-08-16

26 U.S.C. § 7433

26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions

Effective 1988-11-10

26 U.S.C. § 7436

26 U.S.C. § 7436 — Proceedings for determination of employment status

Effective 1997-08-05

26 U.S.C. § 7701

26 U.S.C. § 7701 — Definitions

Effective 1954-08-16

26 U.S.C. § 7702

26 U.S.C. § 7702 — Life insurance contract defined

Effective 1985-01-01

26 U.S.C. § 7703

26 U.S.C. § 7703 — Determination of marital status

Effective 1986-10-22

26 U.S.C. § 7704

26 U.S.C. § 7704 — Certain publicly traded partnerships treated as corporations

Effective 1987-12-22

26 U.S.C. § 7705

26 U.S.C. § 7705 — Certified professional employer organizations

Effective 2014-12-19

26 C.F.R. § 1.61-1

26 C.F.R. § 1.61-1 — Gross income

Effective 1954-08-17

26 C.F.R. § 1.63-1

26 C.F.R. § 1.63-1 — Change of treatment with respect to the zero bracket amount and itemized deductions

Effective 1979-01-04

26 C.F.R. § 301.6001-1

26 C.F.R. § 301.6001-1 — Notice or regulations requiring records, statements, and special returns

Effective 1956-08-17

26 C.F.R. § 301.6011-1

26 C.F.R. § 301.6011-1 — General requirement of return, statement or list

Effective 1956-08-17

26 C.F.R. § 301.6012-1

26 C.F.R. § 301.6012-1 — Persons required to make returns of income

Effective 1956-08-17

26 C.F.R. § 301.6072-1

26 C.F.R. § 301.6072-1 — Time for filing income tax returns

Effective 1956-08-17

26 C.F.R. § 301.6212-1

26 C.F.R. § 301.6212-1 — Notice of deficiency

Effective 1967-11-03

26 C.F.R. § 301.6213-1

26 C.F.R. § 301.6213-1 — Restrictions applicable to deficiencies; petition to Tax Court

Effective 1956-08-17

26 C.F.R. § 301.6321-1

26 C.F.R. § 301.6321-1 — Lien for taxes

Effective 1978-12-20

26 C.F.R. § 301.6331-1

26 C.F.R. § 301.6331-1 — Levy and distraint

Effective 1956-08-17