Internal Revenue Code Collection

United States Code

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

  1 U.S.C. § 1

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

  1 U.S.C. § 2

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

  1 U.S.C. § 3

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

  1 U.S.C. § 4

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

  1 U.S.C. § 5

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

  1 U.S.C. § 6

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

  1 U.S.C. § 7

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

  1 U.S.C. § 8

• 5 U.S.C. § 551 — Definitions

  5 U.S.C. § 551

• 5 U.S.C. § 553 — Rule making

  5 U.S.C. § 553

• 5 U.S.C. § 554 — Adjudications

  5 U.S.C. § 554

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

  18 U.S.C. § 8

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

  18 U.S.C. § 241

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

  18 U.S.C. § 242

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

  18 U.S.C. § 371

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

  18 U.S.C. § 1001

• 26 U.S.C. § 61 — Gross income defined

  26 U.S.C. § 61

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

  26 U.S.C. § 63

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

  26 U.S.C. § 6001

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

  26 U.S.C. § 6011

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

  26 U.S.C. § 6012

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

  26 U.S.C. § 6020

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

  26 U.S.C. § 6072

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

  26 U.S.C. § 6201

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

  26 U.S.C. § 6203

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

  26 U.S.C. § 6211

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

  26 U.S.C. § 6212

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

  26 U.S.C. § 6213

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

  26 U.S.C. § 6301

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

  26 U.S.C. § 6303

• 26 U.S.C. § 6321 — Lien for taxes

  26 U.S.C. § 6321

• 26 U.S.C. § 6322 — Period of lien

  26 U.S.C. § 6322

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

  26 U.S.C. § 6323

• 26 U.S.C. § 6331 — Levy and distraint

  26 U.S.C. § 6331

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

  26 U.S.C. § 6332

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

  26 U.S.C. § 6334

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

  26 U.S.C. § 6343

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

  26 U.S.C. § 6651

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

  26 U.S.C. § 6654

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

  26 U.S.C. § 6662

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

  26 U.S.C. § 6672

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

  26 U.S.C. § 6702

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

  26 U.S.C. § 7201

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

  26 U.S.C. § 7202

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

  26 U.S.C. § 7203

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

  26 U.S.C. § 7206

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

  26 U.S.C. § 7207

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

  26 U.S.C. § 7212

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

  26 U.S.C. § 7421

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

  26 U.S.C. § 7422

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

  26 U.S.C. § 7433

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

  26 U.S.C. § 7436

• 26 U.S.C. § 7701 — Definitions

  26 U.S.C. § 7701

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

  26 U.S.C. § 7702

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

  26 U.S.C. § 7703

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

  26 U.S.C. § 7704

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

  26 U.S.C. § 7705