Front Matter
*Title 1—General Provisions
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Title 2—The Congress
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*Title 3—The President
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*Title 4—Flag And Seal, Seat Of Government, And The States
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*Title 5—Government Organization And Employees
; and
Appendix
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Title 6—Domestic Security
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Title 7—Agriculture
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Title 8—Aliens And Nationality
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*Title 9—Arbitration
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*Title 10—Armed Forces
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*Title 11—Bankruptcy
; and
Appendix
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Title 12—Banks And Banking
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*Title 13—Census
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*Title 14—Coast Guard
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Title 15—Commerce And Trade
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Title 16—Conservation
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*Title 17—Copyrights
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*Title 18—Crimes And Criminal Procedure
; and
Appendix
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Title 19—Customs Duties
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Title 20—Education
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Title 21—Food And Drugs
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Title 22—Foreign Relations And Intercourse
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*Title 23—Highways
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Title 24—Hospitals And Asylums
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Title 25—Indians
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Title 26—Internal Revenue Code
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TITLE 26—Front Matter
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Subtitle A—Income Taxes
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Subtitle A—Front Matter
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CHAPTER 1—NORMAL TAXES AND SURTAXES
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CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME
(sections 1401 to 1403)
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CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION
(section 1411)
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CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
(sections 1441 to 1465)
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CHAPTER 3—Front Matter
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Subchapter A—Nonresident Aliens and Foreign Corporations
(sections 1441 to 1446)
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Subchapter A—Front Matter
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Sec. 1441. Withholding of tax on nonresident aliens
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Sec. 1442. Withholding of tax on foreign corporations
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Sec. 1443. Foreign tax-exempt organizations
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Sec. 1444. Withholding on Virgin Islands source income
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Sec. 1445. Withholding of tax on dispositions of United States real property interests
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Sec. 1446. Withholding of tax on foreign partners' share of effectively connected income
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Subchapter B—Application of Withholding Provisions
(sections 1451 to 1465)
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CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
(sections 1471 to 1474)
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CHAPTER 5—REPEALED
(sections 1491 to 1494)
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CHAPTER 6—CONSOLIDATED RETURNS
(sections 1501 to 1564)
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Subtitle B—Estate and Gift Taxes
(sections 2001 to 2704)
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Subtitle C—Employment Taxes
(sections 3101 to 3512)
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Subtitle D—Miscellaneous Excise Taxes
(sections 4041 to 4982)
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Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
(sections 5001 to 5872)
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Subtitle F—Procedure and Administration
(sections 6012 to 7874)
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Subtitle G—The Joint Committee on Taxation
(sections 8001 to 8023)
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Subtitle H—Financing of Presidential Election Campaigns
(sections 9001 to 9042)
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Subtitle I—Trust Fund Code
(sections 9500 to 9602)
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Subtitle J—Coal Industry Health Benefits
(sections 9702 to 9722)
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Subtitle K—Group Health Plan Requirements
(sections 9801 to 9834)
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Title 27—Intoxicating Liquors
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*Title 28—Judiciary And Judicial Procedure
; and
Appendix
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Title 29—Labor
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Title 30—Mineral Lands And Mining
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*Title 31—Money And Finance
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*Title 32—National Guard
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Title 33—Navigation And Navigable Waters
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Title 34—Crime Control And Law Enforcement
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*Title 35—Patents
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*Title 36—Patriotic And National Observances, Ceremonies, And Organizations
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*Title 37—Pay And Allowances Of The Uniformed Services
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*Title 38—Veterans' Benefits
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*Title 39—Postal Service
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*Title 40—Public Buildings, Property, And Works
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*Title 41—Public Contracts
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Title 42—The Public Health And Welfare
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Title 43—Public Lands
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*Title 44—Public Printing And Documents
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Title 45—Railroads
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*Title 46—Shipping
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Title 47—Telecommunications
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Title 48—Territories And Insular Possessions
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*Title 49—Transportation
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Title 50—War And National Defense
; and
Appendix
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*Title 51—National And Commercial Space Programs
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Title 52—Voting And Elections
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Title 53—[Reserved]
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*Title 54—National Park Service And Related Programs
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Popular Names and Tables
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