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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.
Subtitle F - Procedure and Administration
- CHAPTER 61 - INFORMATION AND RETURNS
- Subchapter A - Returns and Records
- PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS
- Sec. 6001. Notice or regulations requiring records, statements, and special returns
- PART II - TAX RETURNS OR STATEMENTS
- Subpart A - General Requirement
- Sec. 6011. General requirement of return, statement, or list
- Subpart B - Income Tax Returns
- Sec. 6012. Persons required to make returns of income
- Sec. 6013. Joint returns of income tax by husband and wife
- Sec. 6014. Income tax return - tax not computed by taxpayer
- Sec. 6015. Relief from joint and several liability on joint return
- (Sec. 6016. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June 28, 1968, 82 Stat. 260)
- Sec. 6017. Self-employment tax returns
- (Sec. 6017A. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)
- Subpart C - Estate and Gift Tax Returns
- Sec. 6018. Estate tax returns
- Sec. 6019. Gift tax returns
- Subpart D - Miscellaneous Provisions
- Sec. 6020. Returns prepared for or executed by Secretary
- Sec. 6021. Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
- PART III - INFORMATION RETURNS
- Subpart A - Information Concerning Persons Subject to Special Provisions
- Sec. 6031. Return of partnership income
- Sec. 6032. Returns of banks with respect to common trust funds
- Sec. 6033. Returns by exempt organizations
- Sec. 6034. Returns by certain trusts
- Sec. 6034A. Information to beneficiaries of estates and trusts
- Sec. 6035. Returns of officers, directors, and shareholders of foreign personal holding companies- REPEALED effective with tax years after 12/31/2004
- Sec. 6036. Notice of qualification as executor or receiver
- Sec. 6037. Return of S corporation
- Sec. 6038. Information reporting with respect to certain foreign corporations and partnerships
- Sec. 6038A. Information with respect to certain foreign-owned corporations
- Sec. 6038B. Notice of certain transfers to foreign persons
- Sec. 6038C. Information with respect to foreign corporations engaged in U.S. business
- Sec. 6039. Returns required in connection with certain options
- (Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299)
- (Sec. 6039B. Repealed. Pub. L. 99-514, title XIII, Sec. 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658)
- Sec. 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests
- Sec. 6039D. Returns and records with respect to certain fringe benefit plans
- Sec. 6039E. Information concerning resident status
- Sec. 6039F. Notice of large gifts received from foreign persons
- Sec. 6039G. Information on individuals losing United States citizenship
- Sec. 6039H. Information with respect to Alaska Native Settlement Trusts and sponsoring Native Corporations
- Sec. 6039I. Returns and records with respect to employer-owned life insurance contracts
- Sec. 6040. Cross references
- Subpart B - Information Concerning Transactions With Other Persons
- Sec. 6041. Information at source
- Sec. 6041A. Returns regarding payments of remuneration for services and direct sales
- Sec. 6042. Returns regarding payments of dividends and corporate earnings and profits
- Sec. 6043. Liquidating, etc., transactions
- Sec. 6043A. Returns relating to taxable mergers and acquisitions.
- Sec. 6044. Returns regarding payments of patronage dividends
- Sec. 6045. Returns of brokers
- Sec. 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
- Sec. 6046A. Returns as to interests in foreign partnerships
- Sec. 6047. Information relating to certain trusts and annuity plans
- Sec. 6048. Information with respect to certain foreign trusts
- Sec. 6049. Returns regarding payments of interest
- (Sec. 6050. Repealed. Pub. L. 96-167, Sec. 5(a), Dec. 29, 1979, 93 Stat. 1276)
- Sec. 6050A. Reporting requirements of certain fishing boat operators
- Sec. 6050B. Returns relating to unemployment compensation
- (Sec. 6050C. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323)
- Sec. 6050D. Returns relating to energy grants and financing
- Sec. 6050E. State and local income tax refunds
- Sec. 6050F. Returns relating to social security benefits
- Sec. 6050G. Returns relating to certain railroad retirement benefits
- Sec. 6050H. Returns relating to mortgage interest received in trade or business from individuals
- Sec. 6050I. Returns relating to cash received in trade or business, etc
- Sec. 6050J. Returns relating to foreclosures and abandonments of security
- Sec. 6050K. Returns relating to exchanges of certain partnership interests
- Sec. 6050L. Returns relating to certain donated property
- Sec. 6050M. Returns relating to persons receiving contracts from Federal executive agencies
- Sec. 6050N. Returns regarding payments of royalties
- Sec. 6050P. Returns relating to the cancellation of indebtedness by certain entities
- Sec. 6050Q. Certain long-term care benefits
- Sec. 6050R. Returns relating to certain purchases of fish
- Sec. 6050S. Returns relating to higher education tuition and related expenses
- Sec. 6050T. Returns relating to credit for health insurance costs of eligible individuals
- Sec. 6050U. Charges or payments for qualified long-term care insurance contracts under combined arrangements
- Sec. 6050V. Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
- Subpart C - Information Regarding Wages Paid Employees
- Sec. 6051. Receipts for employees
- Sec. 6052. Returns regarding payment of wages in the form of group-term life insurance
- Sec. 6053. Reporting of tips
- (Subpart D - Repealed)
- (Sec. 6056. Repealed. Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94 Stat. 3504)
- Subpart E - Registration of and Information Concerning Pension, Etc., Plans
- Sec. 6057. Annual registration, etc
- Sec. 6058. Information required in connection with certain plans of deferred compensation
- Sec. 6059. Periodic report of actuary
- Subpart F - Information Concerning Tax Return Preparers
- Sec. 6060. Information returns of tax return preparers
- PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
- Sec. 6061. Signing of returns and other documents
- Sec. 6062. Signing of corporation returns
- Sec. 6063. Signing of partnership returns
- Sec. 6064. Signature presumed authentic
- Sec. 6065. Verification of returns
- PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
- Sec. 6071. Time for filing returns and other documents
- Sec. 6072. Time for filing income tax returns
- (Sec. 6073. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 412(a)(2), July 18, 1984, 98 Stat. 792)
- (Sec. 6074. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June 28, 1968, 82 Stat. 260)
- Sec. 6075. Time for filing estate and gift tax returns
- (Sec. 6076. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323)
- PART VI - EXTENSION OF TIME FOR FILING RETURNS
- Sec. 6081. Extension of time for filing returns
- PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
- Sec. 6091. Place for filing returns or other documents
- PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND
- Sec. 6096. Designation by individuals
- Subchapter B - Miscellaneous Provisions
- Sec. 6101. Period covered by returns or other documents
- Sec. 6102. Computations on returns or other documents
- Sec. 6103. Confidentiality and disclosure of returns and return information
- Sec. 6104. Publicity of information required from certain exempt organizations and certain trusts
- Sec. 6105. Confidentiality of information arising under treaty obligations
- (Sec. 6106. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688)
- Sec. 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- Sec. 6108. Statistical publications and studies
- Sec. 6109. Identifying numbers
- Sec. 6110. Public inspection of written determinations
- Sec. 6111. Disclosure of reportable transactions
- Sec. 6112. Material advisors of reportable transactions must keep lists of advisees, etc.
- Sec. 6113. Disclosure of nondeductibility of contributions
- Sec. 6114. Treaty-based return positions
- Sec. 6115. Disclosure related to quid pro quo contributions
- Sec. 6116. Cross reference
- CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
- Subchapter A - Place and Due Date for Payment of Tax
- Sec. 6151. Time and place for paying tax shown on returns
- (Sec. 6152. Repealed. Pub. L. 99-514, title XIV, Sec. 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714)
- (Sec. 6153. Repealed. Pub. L. 98-369, div. A, title IV, Sec. 412(a)(3), July 18, 1984, 98 Stat. 792)
- (Sec. 6154. Repealed. Pub. L. 100-203, title X, Sec. 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330-429)
- Sec. 6155. Payment on notice and demand
- Sec. 6156. Installment payments of tax on use of highway motor vehicles - REPEALED
- Sec. 6157. Payment of Federal unemployment tax on quarterly or other time period basis
- (Sec. 6158. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388-521)
- Sec. 6159. Agreements for payment of tax liability in installments
- Subchapter B - Extensions of Time for Payment
- Sec. 6161. Extension of time for paying tax
- (Sec. 6162. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(12), Oct. 4, 1976, 90 Stat. 1825)
- Sec. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- Sec. 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- Sec. 6165. Bonds where time to pay tax or deficiency has been extended
- Sec. 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- (Sec. 6166A. Repealed. Pub. L. 97-34, title IV, Sec. 422(d), Aug. 13, 1981, 95 Stat. 315)
- Sec. 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- CHAPTER 63 - ASSESSMENT
- Subchapter A - In General
- Sec. 6201. Assessment authority
- Sec. 6202. Establishment by regulations of mode or time of assessment
- Sec. 6203. Method of assessment
- Sec. 6204. Supplemental assessments
- Sec. 6205. Special rules applicable to certain employment taxes
- Sec. 6206. Special rules applicable to excessive claims under certain sections
- Sec. 6207. Cross references
- Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
- Sec. 6211. Definition of a deficiency
- Sec. 6212. Notice of deficiency
- Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court
- Sec. 6214. Determinations by Tax Court
- Sec. 6215. Assessment of deficiency found by Tax Court
- Sec. 6216. Cross references
- Subchapter C - Tax Treatment of Partnership Items
- Sec. 6221. Tax treatment determined at partnership level
- Sec. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency
- Sec. 6223. Notice to partners of proceedings
- Sec. 6224. Participation in administrative proceedings; waivers; agreements
- Sec. 6225. Assessments made only after partnership level proceedings are completed
- Sec. 6226. Judicial review of final partnership administrative adjustments
- Sec. 6227. Administrative adjustment requests
- Sec. 6228. Judicial review where administrative adjustment request is not allowed in full
- Sec. 6229. Period of limitations for making assessments
- Sec. 6230. Additional administrative provisions
- Sec. 6231. Definitions and special rules
- (Sec. 6232. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323)
- Sec. 6233. Extension to entities filing partnership returns, etc
- Sec. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
- Subchapter D - Treatment of Electing Large Partnerships
- PART I - TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS
- Sec. 6240. Application of subchapter
- Sec. 6241. Partner's return must be consistent with partnership return
- Sec. 6242. Procedures for taking partnership adjustments into account
- PART II - PARTNERSHIP LEVEL ADJUSTMENTS
- Subpart A - Adjustments by Secretary
- Sec. 6245. Secretarial authority
- Sec. 6246. Restrictions on partnership adjustments
- Sec. 6247. Judicial review of partnership adjustment
- Sec. 6248. Period of limitations for making adjustments
- Subpart B - Claims for Adjustments by Partnership
- Sec. 6251. Administrative adjustment requests
- Sec. 6252. Judicial review where administrative adjustment request is not allowed in full
- PART III - DEFINITIONS AND SPECIAL RULES
- Sec. 6255. Definitions and special rules
- CHAPTER 64 - COLLECTION
- Subchapter A - General Provisions
- Sec. 6301. Collection authority
- Sec. 6302. Mode or time of collection
- Sec. 6303. Notice and demand for tax
- Sec. 6304. Fair tax collection practices
- Sec. 6305. Collection of certain liability
- Sec. 6306. Qualified tax collection contracts
- Subchapter B - Receipt of Payment
- Sec. 6311. Payment of tax by commercially acceptable means
- (Sec. 6312. Repealed. Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85 Stat. 5)
- Sec. 6313. Fractional parts of a cent
- Sec. 6314. Receipt for taxes
- Sec. 6315. Payments of estimated income tax
- Sec. 6316. Payment by foreign currency
- Sec. 6317. Payments of Federal unemployment tax for calendar quarter
- Subchapter C - Lien for Taxes
- PART I - DUE PROCESS FOR LIENS
- Sec. 6320. Notice and opportunity for hearing upon filing of notice of lien
- PART II - LIENS
- Sec. 6321. Lien for taxes
- Sec. 6322. Period of lien
- Sec. 6323. Validity and priority against certain persons
- Sec. 6324. Special liens for estate and gift taxes
- Sec. 6324A. Special lien for estate tax deferred under section 6166
- Sec. 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
- Sec. 6325. Release of lien or discharge of property
- Sec. 6326. Administrative appeal of liens
- Sec. 6327. Cross references
- Subchapter D - Seizure of Property for Collection of Taxes
- PART I - DUE PROCESS FOR COLLECTIONS
- Sec. 6330. Notice and opportunity for hearing before levy
- PART II - LEVY
- Sec. 6331. Levy and distraint
- Sec. 6332. Surrender of property subject to levy
- Sec. 6333. Production of books
- Sec. 6334. Property exempt from levy
- Sec. 6335. Sale of seized property
- Sec. 6336. Sale of perishable goods
- Sec. 6337. Redemption of property
- Sec. 6338. Certificate of sale; deed of real property
- Sec. 6339. Legal effect of certificate of sale of personal property and deed of real property
- Sec. 6340. Records of sale
- Sec. 6341. Expense of levy and sale
- Sec. 6342. Application of proceeds of levy
- Sec. 6343. Authority to release levy and return property
- Sec. 6344. Cross references
- (Subchapter E - Repealed)
- (Sec. 6361 to 6365. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388-522)
- CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A - Procedure in General
- Sec. 6401. Amounts treated as overpayments
- Sec. 6402. Authority to make credits or refunds
- Sec. 6403. Overpayment of installment
- Sec. 6404. Abatements
- Sec. 6405. Reports of refunds and credits
- Sec. 6406. Prohibition of administrative review of decisions
- Sec. 6407. Date of allowance of refund or credit
- Sec. 6408. State escheat laws not to apply
- Subchapter B - Rules of Special Application
- Sec. 6411. Tentative carryback and refund adjustments
- Sec. 6412. Floor stocks refunds
- Sec. 6413. Special rules applicable to certain employment taxes
- Sec. 6414. Income tax withheld
- Sec. 6415. Credits or refunds to persons who collected certain taxes
- Sec. 6416. Certain taxes on sales and services
- (Sec. 6417. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(25), Oct. 4, 1976, 90 Stat. 1827)
- (Sec. 6418. Repealed. Pub. L. 101-508, title XI, Sec. 11801(c)(22)(B)(i), Nov. 5, 1990, 104 Stat. 1388-528)
- Sec. 6419. Excise tax on wagering
- Sec. 6420. Gasoline used on farms
- Sec. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- Sec. 6422. Cross references
- Sec. 6423. Conditions to allowance in the case of alcohol and tobacco taxes
- (Sec. 6424. Repealed. Pub. L. 97-424, title V, Sec. 515(b)(5), Jan. 6, 1983, 96 Stat. 2181)
- Sec. 6425. Adjustment of overpayment of estimated income tax by corporation
- Sec. 6426. Credit for alcohol fuel and biodiesel mixtures
Effective 10/01/2006 Section 6426 will be titled "Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures", per amendment of PL 109-59.
- (Sec. 6426. Repealed. Pub. L. 97-248, title II, Sec. 280(c)(2)(G), Sept. 3, 1982, 96 Stat. 564)
- Sec. 6427. Fuels not used for taxable purposes
- Sec. 6428. Acceleration of 10 percent income tax rate bracket benefit for 2001
- Sec. 6429. Advance Payment of Portion of Increased Child Credit for 2003.
- Sec. 6430. Treatment of Tax Imposed at Leaking Underground Storage Tank Trust Fund Financing Rate
- CHAPTER 66 - LIMITATIONS
- Subchapter A - Limitations on Assessment and Collection
- Sec. 6501. Limitations on assessment and collection
- Sec. 6502. Collection after assessment
- Sec. 6503. Suspension of running of period of limitation
- Sec. 6504. Cross references
- Subchapter B - Limitations on Credit or Refund
- Sec. 6511. Limitations on credit or refund
- Sec. 6512. Limitations in case of petition to Tax Court
- Sec. 6513. Time return deemed filed and tax considered paid
- Sec. 6514. Credits or refunds after period of limitation
- Sec. 6515. Cross references
- Subchapter C - Mitigation of Effect of Period of Limitations
- Sec. 6521. Mitigation of effect of limitation in case of related taxes under different chapters
- Subchapter D - Periods of Limitation in Judicial Proceedings
- Sec. 6531. Periods of limitation on criminal prosecutions
- Sec. 6532. Periods of limitation on suits
- Sec. 6533. Cross references
- CHAPTER 67 - INTEREST
- Subchapter A - Interest on Underpayments
- Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- Sec. 6602. Interest on erroneous refund recoverable by suit
- Sec. 6603. Deposits made to suspend running of interest on potential underpayments, etc.
- Subchapter B - Interest on Overpayments
- Sec. 6611. Interest on overpayments
- Sec. 6612. Cross references
- Subchapter C - Determination of Interest Rate; Compounding of Interest
- Sec. 6621. Determination of rate of interest
- Sec. 6622. Interest compounded daily
- Subchapter D - Notice Requirements
- Sec. 6631. Notice requirements
- CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter A - Additions to the Tax and Additional Amounts
- PART I - GENERAL PROVISIONS
- Sec. 6651. Failure to file tax return or to pay tax
- Sec. 6652. Failure to file certain information returns, registration statements, etc
- Sec. 6653. Failure to pay stamp tax
- Sec. 6654. Failure by individual to pay estimated income tax
- Sec. 6655. Failure by corporation to pay estimated income tax
- Sec. 6656. Failure to make deposit of taxes
- Sec. 6657. Bad checks
- Sec. 6658. Coordination with title 11
- (Sec. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, Sec. 7721(c)(2), Dec. 19, 1989, 103 Stat. 2399)
- PART II - ACCURACY-RELATED AND FRAUD PENALTIES
- Sec. 6662. Imposition of accuracy-related penalty on underpayments
- Sec. 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions
- Sec. 6662B. Penalty for Understatements Attributable To Transactions Lacking Economic Substance, Etc.
- Sec. 6663. Imposition of fraud penalty
- Sec. 6664. Definitions and special rules
- PART III - APPLICABLE RULES
- Sec. 6665. Applicable rules
- Subchapter B - Assessable Penalties
- PART I - GENERAL PROVISIONS
- Sec. 6671. Rules for application of assessable penalties
- Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax
- Sec. 6673. Sanctions and costs awarded by courts
- Sec. 6674. Fraudulent statement or failure to furnish statement to employee
- Sec. 6675. Excessive claims with respect to the use of certain fuels
- Sec. 6676. Erroneous claim for refund or credit
- (Sec. 6676. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)
- Sec. 6677. Failure to file information with respect to certain foreign trusts
- (Sec. 6678. Repealed. Pub. L. 99-514, title XV, Sec. 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740)
- Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- (Sec. 6680. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(vi)(I), Oct. 4, 1976, 90 Stat. 1817)
- (Sec. 6681. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(D)(i), Oct. 4, 1976, 90 Stat. 1817)
- Sec. 6682. False information with respect to withholding
- Sec. 6683. Repealed. Pub. L. 109-135, Sec. 403(n)(3)
- Sec. 6684. Assessable penalties with respect to liability for tax under chapter 42
- Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
- Sec. 6686. Failure to file returns or supply information by DISC or FSC
- (Sec. 6687. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393)
- Sec. 6688. Assessable penalties with respect to information required to be furnished under section 7654
- Sec. 6689. Failure to file notice of redetermination of foreign tax
- Sec. 6690. Fraudulent statement or failure to furnish statement to plan participant
- (Sec. 6691. Reserved)
- Sec. 6692. Failure to file actuarial report
- Sec. 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- Sec. 6694. Understatement of taxpayer's liability by tax return preparer
- Sec. 6695. Other assessable penalties with respect to the preparation of tax returns for other persons
- Sec. 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals
- Sec. 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
- Sec. 6697. Assessable penalties with respect to liability for tax of regulated investment companies
- Sec. 6698. Failure to file partnership return
- (Sec. 6698A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299)
- Sec. 6699. Failure to file S corporation return
- (Sec. 6699. Repealed. Pub. L. 99-514, title XI, Sec. 1171(b)(7)(A), Oct. 22, 1986, 100 Stat. 2513)
- Sec. 6700. Promoting abusive tax shelters, etc
- Sec. 6701. Penalties for aiding and abetting understatement of tax liability
- Sec. 6702. Frivolous tax submissions
- Sec. 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
- Sec. 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)
- Sec. 6705. Failure by broker to provide notice to payors
- Sec. 6706. Original issue discount information requirements
- Sec. 6707. Failure to furnish information regarding reportable transactions
- Sec. 6707A. Penalty for failure to include reportable transaction information with return.
- Sec. 6708. Failure to maintain lists of advisees with respect to reportable transactions
- Sec. 6709. Penalties with respect to mortgage credit certificates
- Sec. 6710. Failure to disclose that contributions are nondeductible
- Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
- Sec. 6712. Failure to disclose treaty-based return positions
- Sec. 6713. Disclosure or use of information by preparers of returns
- Sec. 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions
- Sec. 6715. Dyed fuel sold for use or used in taxable use, etc
- Sec. 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems
- Sec. 6716. Failure to file information with respect to certain transfers at death and gifts
- Sec. 6717. Refusal of entry
- Sec. 6718. Failure to display tax registration on vessels
- Sec. 6719. Failure to register or reregister
- Sec. 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- Sec. 6720A. Penalty with respect to certain adulterated fuels
- Sec. 6720B. Fraudulent identification of exempt use property
- PART II - FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS
- Sec. 6721. Failure to file correct information returns
- Sec. 6722. Failure to furnish correct payee statements
- Sec. 6723. Failure to comply with other information reporting requirements
- Sec. 6724. Waiver; definitions and special rules
- Sec. 6725. Failure to report information under section 4101
- Subchapter C - Procedural Requirements
- Sec. 6751. Procedural requirements
- CHAPTER 69 - GENERAL PROVISIONS RELATING TO STAMPS
- Sec. 6801. Authority for establishment, alteration, and distribution
- Sec. 6802. Supply and distribution
- Sec. 6803. Accounting and safeguarding
- Sec. 6804. Attachment and cancellation
- Sec. 6805. Redemption of stamps
- Sec. 6806. Occupational tax stamps
- Sec. 6807. Stamping, marking, and branding seized goods
- Sec. 6808. Special provisions relating to stamps
- CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC
- Subchapter A - Jeopardy
- PART I - TERMINATION OF TAXABLE YEAR
- Sec. 6851. Termination assessments of income tax
- Sec. 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
- PART II - JEOPARDY ASSESSMENTS
- Sec. 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
- Sec. 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
- Sec. 6863. Stay of collection of jeopardy assessments
- Sec. 6864. Termination of extended period for payment in case of carryback
- PART III - SPECIAL RULES WITH RESPECT TO CERTAIN CASH
- Sec. 6867. Presumptions where owner of large amount of cash is not identified
- Subchapter B - Receiverships, Etc
- Sec. 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc
- Sec. 6872. Suspension of period on assessment
- Sec. 6873. Unpaid claims
- CHAPTER 71 - TRANSFEREES AND FIDUCIARIES
- Sec. 6901. Transferred assets
- Sec. 6902. Provisions of special application to transferees
- Sec. 6903. Notice of fiduciary relationship
- Sec. 6904. Prohibition of injunctions
- Sec. 6905. Discharge of executor from personal liability for decedent's income and gift taxes
- CHAPTER 72 - LICENSING AND REGISTRATION
- Subchapter A - Licensing
- Sec. 7001. Collection of foreign items
- Subchapter B - Registration
- Sec. 7011. Registration - persons paying a special tax
- Sec. 7012. Cross references
- CHAPTER 73 - BONDS
- Sec. 7101. Form of bonds
- Sec. 7102. Single bond in lieu of multiple bonds
- Sec. 7103. Cross references - Other provisions for bonds
- CHAPTER 74 - CLOSING AGREEMENTS AND COMPROMISES
- Sec. 7121. Closing agreements
- Sec. 7122. Compromises
- Sec. 7123. Appeals dispute resolution procedures
- Sec. 7124. Cross references
- CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A - Crimes
- PART I - GENERAL PROVISIONS
- Sec. 7201. Attempt to evade or defeat tax
- Sec. 7202. Willful failure to collect or pay over tax
- Sec. 7203. Willful failure to file return, supply information, or pay tax
- Sec. 7204. Fraudulent statement or failure to make statement to employees
- Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information
- Sec. 7206. Fraud and false statements
- Sec. 7207. Fraudulent returns, statements, or other documents
- Sec. 7208. Offenses relating to stamps
- Sec. 7209. Unauthorized use or sale of stamps
- Sec. 7210. Failure to obey summons
- Sec. 7211. False statements to purchasers or lessees relating to tax
- Sec. 7212. Attempts to interfere with administration of internal revenue laws
- Sec. 7213. Unauthorized disclosure of information
- Sec. 7213A. Unauthorized inspection of returns or return information
- Sec. 7214. Offenses by officers and employees of the United States
- Sec. 7215. Offenses with respect to collected taxes
- Sec. 7216. Disclosure or use of information by preparers of returns
- Sec. 7217. Prohibition on executive branch influence over taxpayer audits and other investigations
- PART II - PENALTIES APPLICABLE TO CERTAIN TAXES
- Sec. 7231. Failure to obtain license for collection of foreign items
- Sec. 7232. Failure to register or reregister under section 4101, false representations of registration status, etc
- (Sec. 7233. Repealed. Pub. L. 94-455, title XIX, Sec. 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846)
- (Sec. 7234. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815)
- (Sec. 7235. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816)
- (Sec. 7236. Repealed. Pub. L. 93-490, Sec. 3(b)(1), Oct. 26, 1974, 88 Stat. 1466)
- (Sec. 7237, 7238. Repealed. Pub. L. 91-513, title III, Sec. 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292)
- (Sec. 7239. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816)
- (Sec. 7240. Repealed. Pub. L. 101-508, title XI, Sec. 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388-528)
- (Sec. 7241. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323)
- Subchapter B - Other Offenses
- Sec. 7261. Representation that retailers' excise tax is excluded from price of article
- Sec. 7262. Violation of occupational tax laws relating to wagering - failure to pay special tax
- (Sec. 7263. Repealed. Pub. L. 94-455, title XIX, Sec. 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846)
- (Sec. 7264. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816)
- (Sec. 7265. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815)
- (Sec. 7266. Repealed. Pub. L. 93-490, Sec. 3(b)(3), Oct. 26, 1974, 88 Stat. 1467)
- (Sec. 7267. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816)
- Sec. 7268. Possession with intent to sell in fraud of law or to evade tax
- Sec. 7269. Failure to produce records
- Sec. 7270. Insurance policies
- Sec. 7271. Penalties for offenses relating to stamps
- Sec. 7272. Penalty for failure to register or reregister
- Sec. 7273. Penalties for offenses relating to special taxes
- (Sec. 7274. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816)
- Sec. 7275. Penalty for offenses relating to certain airline tickets and advertising
- Subchapter C - Forfeitures
- PART I - PROPERTY SUBJECT TO FORFEITURE
- Sec. 7301. Property subject to tax
- Sec. 7302. Property used in violation of internal revenue laws
- Sec. 7303. Other property subject to forfeiture
- Sec. 7304. Penalty for fraudulently claiming drawback
- PART II - PROVISIONS COMMON TO FORFEITURES
- Sec. 7321. Authority to seize property subject to forfeiture
- Sec. 7322. Delivery of seized personal property to United States marshal
- Sec. 7323. Judicial action to enforce forfeiture
- Sec. 7324. Special disposition of perishable goods
- Sec. 7325. Personal property valued at $100,000 or less
- Sec. 7326. Disposal of forfeited or abandoned property in special cases
- Sec. 7327. Customs laws applicable
- Sec. 7328. Cross references
- Subchapter D - Miscellaneous Penalty and Forfeiture Provisions
- Sec. 7341. Penalty for sales to evade tax
- Sec. 7342. Penalty for refusal to permit entry or examination
- Sec. 7343. Definition of term "person"
- Sec. 7344. Extended application of penalties relating to officers of the Treasury Department
- CHAPTER 76 - JUDICIAL PROCEEDINGS
- Subchapter A - Civil Actions by the United States
- Sec. 7401. Authorization
- Sec. 7402. Jurisdiction of district courts
- Sec. 7403. Action to enforce lien or to subject property to payment of tax
- Sec. 7404. Authority to bring civil action for estate taxes
- Sec. 7405. Action for recovery of erroneous refunds
- Sec. 7406. Disposition of judgments and moneys recovered
- Sec. 7407. Action to enjoin tax return preparers
- Sec. 7408. Actions to enjoin specified conduct related to tax shelters and reportable transactions
- Sec. 7409. Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- Sec. 7410. Cross references
- Subchapter B - Proceedings by Taxpayers and Third Parties
- Sec. 7421. Prohibition of suits to restrain assessment or collection
- Sec. 7422. Civil actions for refund
- Sec. 7423. Repayments to officers or employees
- Sec. 7424. Intervention
- Sec. 7425. Discharge of liens
- Sec. 7426. Civil actions by persons other than taxpayers
- Sec. 7427. Tax return preparers
- Sec. 7428. Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc
- Sec. 7429. Review of jeopardy levy or assessment procedures
- Sec. 7430. Awarding of costs and certain fees
- Sec. 7431. Civil damages for unauthorized inspection or disclosure of returns and return information
- Sec. 7432. Civil damages for failure to release lien
- Sec. 7433. Civil damages for certain unauthorized collection actions
- Sec. 7433A. Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- Sec. 7434. Civil damages for fraudulent filing of information returns
- Sec. 7435. Civil damages for unauthorized enticement of information disclosure
- Sec. 7436. Proceedings for determination of employment status
- Sec. 7437. Cross references
- Subchapter C - The Tax Court
- PART I - ORGANIZATION AND JURISDICTION
- Sec. 7441. Status
- Sec. 7442. Jurisdiction
- Sec. 7443. Membership
- Sec. 7443A. Special trial judges
- Sec. 7443B. Recall of special trial judges of the Tax Court
- Sec. 7444. Organization
- Sec. 7445. Offices
- Sec. 7446. Times and places of sessions
- Sec. 7447. Retirement
- Sec. 7448. Annuities to surviving spouses and dependent children of judges and special trial judges
- PART II - PROCEDURE
- Sec. 7451. Fee for filing petition
- Sec. 7452. Representation of parties
- Sec. 7453. Rules of practice, procedure, and evidence
- Sec. 7454. Burden of proof in fraud, foundation manager, and transferee cases
- Sec. 7455. Service of process
- Sec. 7456. Administration of oaths and procurement of testimony
- Sec. 7457. Witness fees
- Sec. 7458. Hearings
- Sec. 7459. Reports and decisions
- Sec. 7460. Provisions of special application to divisions
- Sec. 7461. Publicity of proceedings
- Sec. 7462. Publication of reports
- Sec. 7463. Disputes involving $50,000 or less
- Sec. 7464. Intervention by trustee of debtor's estate
- Sec. 7465. Provisions of special application to transferees
- PART III - MISCELLANEOUS PROVISIONS
- Sec. 7471. Employees
- Sec. 7472. Expenditures
- Sec. 7473. Disposition of fees
- Sec. 7474. Fee for transcript of record
- Sec. 7475. Practice fee
- PART IV - DECLARATORY JUDGMENTS
- Sec. 7476. Declaratory judgments relating to qualification of certain retirement plans
- Sec. 7477. Declaratory judgments relating to value of certain gifts
- Sec. 7478. Declaratory judgments relating to status of certain governmental obligations
- Sec. 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
- Subchapter D - Court Review of Tax Court Decisions
- Sec. 7481. Date when Tax Court decision becomes final
- Sec. 7482. Courts of review
- Sec. 7483. Notice of appeal
- Sec. 7484. Change of incumbent in office
- Sec. 7485. Bond to stay assessment and collection
- Sec. 7486. Refund, credit, or abatement of amounts disallowed
- Sec. 7487. Cross references
- Subchapter E - Burden of Proof
- Sec. 7491. Burden of proof
- CHAPTER 77 - MISCELLANEOUS PROVISIONS
- Sec. 7501. Liability for taxes withheld or collected
- Sec. 7502. Timely mailing treated as timely filing and paying
- Sec. 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- Sec. 7504. Fractional parts of a dollar
- Sec. 7505. Sale of personal property acquired by the United States
- Sec. 7506. Administration of real estate acquired by the United States
- Sec. 7507. Exemption of insolvent banks from tax
- Sec. 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- Sec. 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
- Sec. 7509. Expenditures incurred by the United States Postal Service
- Sec. 7510. Exemption from tax of domestic goods purchased for the United States
- (Sec. 7511. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- Sec. 7512. Separate accounting for certain collected taxes, etc
- Sec. 7513. Reproduction of returns and other documents
- Sec. 7514. Authority to prescribe or modify seals
- (Sec. 7515. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688)
- Sec. 7516. Supplying training and training aids on request
- Sec. 7517. Furnishing on request of statement explaining estate or gift valuation
- Sec. 7518. Tax incentives relating to merchant marine capital construction funds
- Sec. 7519. Required payments for entities electing not to have required taxable year
- Sec. 7520. Valuation tables
- Sec. 7521. Procedures involving taxpayer interviews
- Sec. 7522. Content of tax due, deficiency, and other notices
- Sec. 7523. Graphic presentation of major categories of Federal outlays and income
- Sec. 7524. Annual notice of tax delinquency
- Sec. 7525. Confidentiality privileges relating to taxpayer communications
- Sec. 7526. Low-income taxpayer clinics
- Sec. 7527. Advance payment of credit for health insurance costs of eligible individuals
- Sec. 7528. Internal Revenue Service User Fees
- CHAPTER 78 - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
- Subchapter A - Examination and Inspection
- Sec. 7601. Canvass of districts for taxable persons and objects
- Sec. 7602. Examination of books and witnesses
- Sec. 7603. Service of summons
- Sec. 7604. Enforcement of summons
- Sec. 7605. Time and place of examination
- Sec. 7606. Entry of premises for examination of taxable objects
- (Sec. 7607. Repealed. Pub. L. 98-473, title II, Sec. 320(b), Oct. 12, 1984, 98 Stat. 2056, and Pub. L. 98-573, title II, Sec. 213(b)(1), Oct. 30, 1984, 98 Stat. 2988)
- Sec. 7608. Authority of internal revenue enforcement officers
- Sec. 7609. Special procedures for third-party summonses
- Sec. 7610. Fees and costs for witnesses
- Sec. 7611. Restrictions on church tax inquiries and examinations
- Sec. 7612. Special procedures for summonses for computer software
- Sec. 7613. Cross references
- Subchapter B - General Powers and Duties
- Sec. 7621. Internal revenue districts
- Sec. 7622. Authority to administer oaths and certify
- Sec. 7623. Expenses of detection of underpayments and fraud, etc
- Sec. 7624. Reimbursement to State and local law enforcement agencies
- (Subchapter C - Repealed)
- (Sec. 7641. Repealed. Pub. L. 94-455, title XIX, Sec. 1906(a)(54), Oct. 4, 1976, 90 Stat. 1832)
- Subchapter D - Possessions
- Sec. 7651. Administration and collection of taxes in possessions
- Sec. 7652. Shipments to the United States
- Sec. 7653. Shipments from the United States
- Sec. 7654. Coordination of United States and certain possession individual income taxes
- Sec. 7655. Cross references
- CHAPTER 79 - DEFINITIONS
- Sec. 7701. Definitions
- Sec. 7702. Life insurance contract defined
- Sec. 7702A. Modified endowment contract defined
- Sec. 7702B. Treatment of qualified long-term care insurance
- Sec. 7703. Determination of marital status
- Sec. 7704. Certain publicly traded partnerships treated as corporations
- CHAPTER 80 - GENERAL RULES
- Subchapter A - Application of Internal Revenue Laws
- Sec. 7801. Authority of Department of the Treasury
- Sec. 7802. Internal Revenue Service Oversight Board
- Sec. 7803. Commissioner of Internal Revenue; other officials
- Sec. 7804. Other personnel
- Sec. 7805. Rules and regulations
- Sec. 7806. Construction of title
- Sec. 7807. Rules in effect upon enactment of this title
- Sec. 7808. Depositaries for collections
- Sec. 7809. Deposit of collections
- Sec. 7810. Revolving fund for redemption of real property
- Sec. 7811. Taxpayer Assistance Orders
- Subchapter B - Effective Date and Related Provisions
- Sec. 7851. Applicability of revenue laws
- Sec. 7852. Other applicable rules
- Subchapter C - Provisions Affecting More Than One Subtitle
- Sec. 7871. Indian tribal governments treated as States for certain purposes
- Sec. 7872. Treatment of loans with below-market interest rates
- Sec. 7873. Income derived by Indians from exercise of fishing rights
- Sec. 7874. Rules relating to expatriated entities and their foreign parents
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