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 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 F—Front Matter
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CHAPTER 61—INFORMATION AND RETURNS
(sections 6012 to 6117)
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CHAPTER 62—TIME AND PLACE FOR PAYING TAX
(sections 6151 to 6167)
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CHAPTER 63—ASSESSMENT
(sections 6201 to 6235)
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CHAPTER 64—COLLECTION
(sections 6301 to 6344)
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CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS
(sections 6401 to 6433)
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CHAPTER 66—LIMITATIONS
(sections 6501 to 6533)
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CHAPTER 67—INTEREST
(sections 6601 to 6622)
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CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
(sections 6651 to 6725)
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CHAPTER 68—Front Matter
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Subchapter A—Additions to the Tax and Additional Amounts
(sections 6651 to 6664)
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Subchapter A—Front Matter
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PART I—GENERAL PROVISIONS
(sections 6651 to 6661)
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PART I—Front Matter
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Sec. 6651. Failure to file tax return or to pay tax
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Sec. 6652. Failure to file certain information returns, registration statements, etc.
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Sec. 6653. Failure to pay stamp tax
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Sec. 6654. Failure by individual to pay estimated income tax
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Sec. 6655. Failure by corporation to pay estimated income tax
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Sec. 6656. Failure to make deposit of taxes
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Sec. 6657. Bad checks
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Sec. 6658. Coordination with title 11
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Secs. 6659 to 6661. Repealed. Pub. L. 101-239, title VII, ยง7721(c)(2), Dec. 19, 1989, 103 Stat. 2399
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PART II—ACCURACY-RELATED AND FRAUD PENALTIES
(sections 6662 to 6664)
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PART III—APPLICABLE RULES
(section 6665)
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Subchapter B—Assessable Penalties
(sections 6671 to 6725)
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Subchapter C—Procedural Requirements
(section 6751)
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CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS
(sections 6801 to 6808)
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CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC.
(sections 6851 to 6873)
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CHAPTER 71—TRANSFEREES AND FIDUCIARIES
(sections 6901 to 6905)
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CHAPTER 72—LICENSING AND REGISTRATION
(sections 7011 to 7012)
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CHAPTER 73—BONDS
(sections 7101 to 7103)
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CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES
(sections 7121 to 7124)
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CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES
(sections 7201 to 7345)
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CHAPTER 76—JUDICIAL PROCEEDINGS
(sections 7401 to 7487)
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CHAPTER 77—MISCELLANEOUS PROVISIONS
(sections 7501 to 7530)
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CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
(sections 7601 to 7655)
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CHAPTER 79—DEFINITIONS
(sections 7701 to 7705)
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CHAPTER 80—GENERAL RULES
(sections 7801 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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