Front Matter

*Title 1—General Provisions

Title 2—The Congress

*Title 3—The President

*Title 4—Flag And Seal, Seat Of Government, And The States

*Title 5—Government Organization And Employees; and Appendix

Title 6—Domestic Security

Title 7—Agriculture

Title 8—Aliens And Nationality

*Title 9—Arbitration

*Title 10—Armed Forces

*Title 11—Bankruptcy; and Appendix

Title 12—Banks And Banking

*Title 13—Census

*Title 14—Coast Guard

Title 15—Commerce And Trade

Title 16—Conservation

*Title 17—Copyrights

*Title 18—Crimes And Criminal Procedure; and Appendix

Title 19—Customs Duties

Title 20—Education

Title 21—Food And Drugs

Title 22—Foreign Relations And Intercourse

*Title 23—Highways

Title 24—Hospitals And Asylums

Title 25—Indians

Subtitle A—Income Taxes

Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)

Subtitle C—Employment Taxes (sections 3101 to 3512)

Subtitle D—Miscellaneous Excise Taxes (sections 4041 to 4982)

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)

PART I—RECORDS, STATEMENTS, AND SPECIAL RETURNS (section 6001)

PART II—TAX RETURNS OR STATEMENTS (sections 6012 to 6021)

Subpart A—Information Concerning Persons Subject to Special Provisions (sections 6031 to 6040)

Subpart B—Information Concerning Transactions With Other Persons (sections 6041 to 6050Z)

Subpart D—Information Regarding Health Insurance Coverage (sections 6055 to 6056)

Subpart E—Registration of and Information Concerning Pension, Etc., Plans (sections 6057 to 6059)

Subpart F—Information Concerning Tax Return Preparers (section 6060)

PART IV—SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS (sections 6061 to 6065)

PART V—TIME FOR FILING RETURNS AND OTHER DOCUMENTS (sections 6071 to 6076)

PART VI—EXTENSION OF TIME FOR FILING RETURNS (section 6081)

PART VII—PLACE FOR FILING RETURNS OR OTHER DOCUMENTS (section 6091)

PART VIII—DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL ELECTION CAMPAIGN FUND (section 6096)

Subchapter B—Miscellaneous Provisions (sections 6101 to 6117)

CHAPTER 62—TIME AND PLACE FOR PAYING TAX (sections 6151 to 6167)

CHAPTER 63—ASSESSMENT (sections 6201 to 6235)

CHAPTER 64—COLLECTION (sections 6301 to 6344)

CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS (sections 6401 to 6433)

CHAPTER 66—LIMITATIONS (sections 6501 to 6533)

CHAPTER 67—INTEREST (sections 6601 to 6622)

CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (sections 6651 to 6725)

CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS (sections 6801 to 6808)

CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (sections 6851 to 6873)

CHAPTER 71—TRANSFEREES AND FIDUCIARIES (sections 6901 to 6905)

CHAPTER 72—LICENSING AND REGISTRATION (sections 7011 to 7012)

CHAPTER 73—BONDS (sections 7101 to 7103)

CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES (sections 7121 to 7124)

CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (sections 7201 to 7345)

CHAPTER 76—JUDICIAL PROCEEDINGS (sections 7401 to 7487)

CHAPTER 77—MISCELLANEOUS PROVISIONS (sections 7501 to 7530)

CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (sections 7601 to 7655)

CHAPTER 79—DEFINITIONS (sections 7701 to 7705)

CHAPTER 80—GENERAL RULES (sections 7801 to 7874)

Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)

Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)

Subtitle I—Trust Fund Code (sections 9500 to 9602)

Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)

Subtitle K—Group Health Plan Requirements (sections 9801 to 9834)

Title 27—Intoxicating Liquors

*Title 28—Judiciary And Judicial Procedure; and Appendix

Title 29—Labor

Title 30—Mineral Lands And Mining

*Title 31—Money And Finance

*Title 32—National Guard

Title 33—Navigation And Navigable Waters

Title 34—Crime Control And Law Enforcement

*Title 35—Patents

*Title 36—Patriotic And National Observances, Ceremonies, And Organizations

*Title 37—Pay And Allowances Of The Uniformed Services

*Title 38—Veterans' Benefits

*Title 39—Postal Service

*Title 40—Public Buildings, Property, And Works

*Title 41—Public Contracts

Title 42—The Public Health And Welfare

Title 43—Public Lands

*Title 44—Public Printing And Documents

Title 45—Railroads

*Title 46—Shipping

Title 47—Telecommunications

Title 48—Territories And Insular Possessions

*Title 49—Transportation

Title 50—War And National Defense; and Appendix

*Title 51—National And Commercial Space Programs

Title 52—Voting And Elections

Title 53—[Reserved]

*Title 54—National Park Service And Related Programs

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