Title 26 — Internal Revenue CodeRelease 119-73
§9601 Transfer of amounts
Title 26 › Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter B— - General Provisions › § 9601
Summary
Amounts for a Trust Fund must be moved from the Treasury general fund at least monthly using estimates by the Secretary of the Treasury, and later transfers must correct any over- or underestimates.
Full Legal Text
Title 26, §9601
Internal Revenue Code — Source: USLM XML via OLRC
The amounts appropriated by any section of subchapter A to any Trust Fund established by such subchapter shall be transferred at least monthly from the general fund of the Treasury to such Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in such section. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9601
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73