• Subtitle A − Income Taxes
  • Chapter 1 −  ( 2/25 ) Normal Taxes and Surtaxes
  • Chapter 2 − Tax on Self-Employment Income
  • Chapter 3 − Withholding of Tax on Nonresident Aliens and Foreign Corporations
  • Chapter 4 − Repealed
  • Chapter 5 − Repealed
  • Chapter 6 − Consolidated Returns
• Subtitle B − Estate and Gift Taxes
  • Chapter 11 − Estate Tax
  • Chapter 12 − Gift Tax
  • Chapter 13 − Tax on Generation-Skipping Transfers
  • Chapter 14 − Special Valuation Rules
• Subtitle C − Employment Taxes
  • Chapter 21 − Federal Insurance Contributions Act
  • Chapter 22 − Railroad Retirement Tax Act
  • Chapter 23 − Federal Unemployment Tax Act
  • Chapter 23A − Railroad Unemployment Repayment Tax
  • Chapter 24 −  ( 1/6 ) Collection of Income Tax At Source on Wages
  • Chapter 25 − Railroad Retirement Tax Act
• Subtitle D − Miscellaneous Excise Taxes
  • Chapter 31 − Retail Excise Taxes
  • Chapter 32 − Manufacturers Excise Taxes
  • Chapter 33 − Facilities and Services
  • Chapter 34 − Policies Issued By Foreign Insurers
  • Chapter 35 − Taxes on Wagering
  • Chapter 36 − Certain Other Excise Taxes
  • Chapter 37 − Repealed
  • Chapter 38 − Environmental Taxes
  • Chapter 39 − Registration-Required Obligations
  • Chapter 40 − General Provisions Relating to Occupational Taxes
  • Chapter 41 − Public Charities
  • Chapter 42 − Private Foundations; and Certain Other Tax-Exempt Organizations
  • Chapter 43 − Qualified Pension, etc., Plans
  • Chapter 44 − Qualified Investment Entities
  • Chapter 45 − Provisions Relating to Expatriated Entities
  • Chapter 46 − Golden Parachute Payments
  • Chapter 47 − Certain Group Health Plans
• Subtitle E − Alcohol, Tobacco, and Certain Other Excise Taxes
  • Chapter 51 − Distilled Spirits, Wines, and Beer
  • Chapter 52 − Tobacco Products and Cigarette Papers and Tubes
  • Chapter 53 − Machine Guns, Destructive Devices, and Certain Other Firearms
  • Chapter 54 − Greenmail
  • Chapter 55 − Structured Settlement Factoring Transactions
• Subtitle F − Subtitle F—Procedure and Administration
  • Chapter 61 − Information and Returns
  • Chapter 62 − Time and Place for Paying Tax
  • Chapter 63 − Assessment
  • Chapter 64 − Collection
  • Chapter 65 − Abatements, Credits, and Refunds
  • Chapter 66 − Limitations
  • Chapter 67 − Interest
  • Chapter 68 − Additions to the Tax, Additional Amounts, and Assessable Penalties
  • Chapter 69 − General Provisions Relating to Stamps
  • Chapter 70 − Jeopardy, Receiverships, etc.
  • Chapter 71 − Transferees and Fiduciaries
  • Chapter 72 − Licensing and Registration
  • Chapter 73 − Bonds
  • Chapter 74 − Closing Agreements and Compromises
  • Chapter 75 − Crimes, Other Offenses, and Forfeitures
  • Chapter 76 − Judicial Proceedings
  • Chapter 77 − Miscellaneous Provisions
  • Chapter 78 − Discovery of Liability and Enforcement of Title
  • Chapter 79 − Definitions
  • Chapter 80 − General Rules
• Subtitle G − The Joint Committee on Taxation
  • Chapter 91 − Organization and Membership of the Joint Committee
  • Chapter 92 − Powers and Duties of the Joint Committee
• Subtitle H − Financing of Presidential Election Campaigns
  • Chapter 95 − Presidential Election Campaign Fund
  • Chapter 96 − Presidential Primary Matching Payment Account
• Subtitle I − Trust Fund Code
  • Chapter 98 − Trust Fund Code
• Subtitle J − Coal Industry Health Benefits
  • Chapter 99 − Coal Industry Health Benefits
• Subtitle K − Group Health Plan Requirements
  • Chapter 100 − Group Health Plan Requirements

• Appendix − Appendix

Notes

See Also

• Internal Revenue Code of 1954