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2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration |
Contains | sections 6001 to 7874 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Chapter 61 - INFORMATION AND RETURNS (§§ 6001 - 6117)
- Chapter 62 - TIME AND PLACE FOR PAYING TAX (§§ 6151 - 6167)
- Chapter 63 - ASSESSMENT (§§ 6201 - 6255)
- Table Of Contents
- Front Matter
- Subchapter A - In General (§§ 6201 - 6207)
- Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (§§ 6211 - 6216)
- Subchapter C - Tax Treatment of Partnership Items (§§ 6221 - 6234)
- Subchapter D - Treatment of Electing Large Partnerships (§§ 6240 - 6255)
- Chapter 64 - COLLECTION (§§ 6301 - 6365)
- Chapter 65 - ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 - 6432)
- Chapter 66 - LIMITATIONS (§§ 6501 - 6533)
- Table Of Contents
- Front Matter
- Subchapter A - Limitations on Assessment and Collection (§§ 6501 - 6504)
- Subchapter B - Limitations on Credit or Refund (§§ 6511 - 6515)
- Subchapter C - Mitigation of Effect of Period of Limitations (§§ 6521)
- Subchapter D - Periods of Limitation in Judicial Proceedings (§§ 6531 - 6533)
- Chapter 67 - INTEREST (§§ 6601 - 6631)
- Chapter 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (§§ 6651 - 6751)
- Chapter 69 - GENERAL PROVISIONS RELATING TO STAMPS (§§ 6801 - 6808)
- Table Of Contents
- Front Matter
- Section 6801 - Authority for establishment, alteration, and distribution
- Section 6802 - Supply and distribution
- Section 6803 - Accounting and safeguarding
- Section 6804 - Attachment and cancellation
- Section 6805 - Redemption of stamps
- Section 6806 - Occupational tax stamps
- Section 6807 - Stamping, marking, and branding seized goods
- Section 6808 - Special provisions relating to stamps
- Chapter 70 - JEOPARDY, RECEIVERSHIPS, ETC. (§§ 6851 - 6873)
- Chapter 71 - TRANSFEREES AND FIDUCIARIES (§§ 6901 - 6905)
- Table Of Contents
- Front Matter
- Section 6901 - Transferred assets
- Section 6902 - Provisions of special application to transferees
- Section 6903 - Notice of fiduciary relationship
- Section 6904 - Prohibition of injunctions
- Section 6905 - Discharge of executor from personal liability for decedent's income and gift taxes
- Chapter 72 - LICENSING AND REGISTRATION (§§ 7001 - 7012)
- Chapter 73 - BONDS (§§ 7101 - 7103)
- Chapter 74 - CLOSING AGREEMENTS AND COMPROMISES (§§ 7121 - 7124)
- Chapter 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 - 7344)
- Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
- Table Of Contents
- Front Matter
- Subchapter A - Civil Actions by the United States (§§ 7401 - 7410)
- Subchapter B - Proceedings by Taxpayers and Third Parties (§§ 7421 - 7437)
- Subchapter C - The Tax Court (§§ 7441 - 7479)
- Subchapter D - Court Review of Tax Court Decisions (§§ 7481 - 7487)
- Subchapter E - Burden of Proof (§§ 7491)
- Chapter 77 - MISCELLANEOUS PROVISIONS (§§ 7501 - 7528)
- Table Of Contents
- Front Matter
- Section 7501 - Liability for taxes withheld or collected
- Section 7502 - Timely mailing treated as timely filing and paying
- Section 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- Section 7504 - Fractional parts of a dollar
- Section 7505 - Sale of personal property acquired by the United States
- Section 7506 - Administration of real estate acquired by the United States
- Section 7507 - Exemption of insolvent banks from tax
- Section 7508 - Time for performing certain acts postponed by reason of service in combat zone or contingency...
- Section 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or...
- Section 7509 - Expenditures incurred by the United States Postal Service
- Section 7510 - Exemption from tax of domestic goods purchased for the United States
- Section 7511 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 7512 - Separate accounting for certain collected taxes, etc.
- Section 7513 - Reproduction of returns and other documents
- Section 7514 - Authority to prescribe or modify seals
- Section 7515 - Repealed. Pub. L. 94-455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
- Section 7516 - Supplying training and training aids on request
- Section 7517 - Furnishing on request of statement explaining estate or gift valuation
- Section 7518 - Tax incentives relating to merchant marine capital construction funds
- Section 7519 - Required payments for entities electing not to have required taxable year
- Section 7520 - Valuation tables
- Section 7521 - Procedures involving taxpayer interviews
- Section 7522 - Content of tax due, deficiency, and other notices
- Section 7523 - Graphic presentation of major categories of Federal outlays and income
- Section 7524 - Annual notice of tax delinquency
- Section 7525 - Confidentiality privileges relating to taxpayer communications
- Section 7526 - Low-income taxpayer clinics
- Section 7527 - Advance payment of credit for health insurance costs of eligible individuals
- Section 7528 - Internal Revenue Service user fees
- Chapter 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (§§ 7601 - 7655)
- Chapter 79 - DEFINITIONS (§§ 7701 - 7704)
- Table Of Contents
- Front Matter
- Section 7701 - Definitions
- Section 7702 - Life insurance contract defined
- Section 7702A - Modified endowment contract defined
- Section 7702B - Treatment of qualified long-term care insurance
- Section 7703 - Determination of marital status
- Section 7704 - Certain publicly traded partnerships treated as corporations
- Chapter 80 - GENERAL RULES (§§ 7801 - 7874)
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