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 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 D—Front Matter
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CHAPTER 31—RETAIL EXCISE TAXES
(sections 4041 to 4053)
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CHAPTER 31—Front Matter
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Subchapter A—Repealed
(sections 4001 to 4003)
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Subchapter B—Special Fuels
(sections 4041 to 4043)
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Subchapter B—Front Matter
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Sec. 4041. Imposition of tax
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Sec. 4042. Tax on fuel used in commercial transportation on inland waterways
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Sec. 4043. Surtax on fuel used in aircraft part of a fractional ownership program
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Subchapter C—Heavy Trucks and Trailers
(sections 4051 to 4053)
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CHAPTER 32—MANUFACTURERS EXCISE TAXES
(sections 4061 to 4227)
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CHAPTER 33—FACILITIES AND SERVICES
(sections 4231 to 4295)
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CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES
(sections 4371 to 4377)
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CHAPTER 35—TAXES ON WAGERING
(sections 4401 to 4424)
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CHAPTER 36—CERTAIN OTHER EXCISE TAXES
(sections 4461 to 4484)
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CHAPTER 37—REPURCHASE OF CORPORATE STOCK
(section 4501)
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CHAPTER 38—REPEALED
(sections 4521 to 4603)
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CHAPTER 38—ENVIRONMENTAL TAXES
(sections 4611 to 4682)
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CHAPTER 39—REGISTRATION-REQUIRED OBLIGATIONS
(section 4701)
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CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
(sections 4901 to 4907)
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CHAPTER 41—PUBLIC CHARITIES
(sections 4911 to 4912)
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CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
(sections 4940 to 4967)
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CHAPTER 43—QUALIFIED PENSION, ETC., PLANS
(sections 4971 to 4980I)
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CHAPTER 44—QUALIFIED INVESTMENT ENTITIES
(sections 4981 to 4982)
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CHAPTER 45—PROVISIONS RELATING TO EXPATRIATED ENTITIES
(section 4985)
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CHAPTER 46—GOLDEN PARACHUTE PAYMENTS
(section 4999)
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CHAPTER 47—CERTAIN GROUP HEALTH PLANS
(section 5000)
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CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
(section 5000A)
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CHAPTER 49—COSMETIC SERVICES
(section 5000B)
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CHAPTER 50—FOREIGN PROCUREMENT
(section 5000C)
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CHAPTER 50A—DESIGNATED DRUGS
(section 5000D)
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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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