Internal Revenue Code - Subtitle F - Index

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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 Repealed.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 Repealed.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 Returns of officers, directors, and shareholders of foreign personal holding companies- REPEALED effective with tax years after 12/31/2004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 Repealed.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 Repealed.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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