Title 26
1,899 sections in this title — page 13 of 19.
§ 617
Deduction and recapture of certain mining exploration expenditures
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter I— - Natural Resources › Part PART I— - DEDUCTIONS
§ 62
Adjusted gross income defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6201
Assessment authority
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6202
Establishment by regulations of mode or time of assessment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6203
Method of assessment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6204
Supplemental assessments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6205
Special rules applicable to certain employment taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6206
Special rules applicable to excessive claims under certain sections
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6207
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General
§ 6211
Definition of a deficiency
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6212
Notice of deficiency
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6213
Restrictions applicable to deficiencies; petition to Tax Court
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6214
Determinations by Tax Court
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6215
Assessment of deficiency found by Tax Court
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6216
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter B— - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§ 6221
Determination at partnership level
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART I— - IN GENERAL
§ 6222
Partner’s return must be consistent with partnership return
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART I— - IN GENERAL
§ 6223
Partners bound by actions of partnership
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART I— - IN GENERAL
§ 6225
Partnership adjustment by Secretary
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART II— - PARTNERSHIP ADJUSTMENTS
§ 6226
Alternative to payment of imputed underpayment by partnership
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART II— - PARTNERSHIP ADJUSTMENTS
§ 6227
Administrative adjustment request by partnership
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART II— - PARTNERSHIP ADJUSTMENTS
§ 6231
Notice of proceedings and adjustment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART III— - PROCEDURE
§ 6232
Assessment, collection, and payment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART III— - PROCEDURE
§ 6233
Interest and penalties
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART III— - PROCEDURE
§ 6234
Judicial review of partnership adjustment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART III— - PROCEDURE
§ 6235
Period of limitations on making adjustments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART III— - PROCEDURE
§ 6241
Definitions and special rules
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter C— - Treatment of Partnerships › Part PART IV— - DEFINITIONS AND SPECIAL RULES
§ 63
Taxable income defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6301
Collection authority
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6302
Mode or time of collection
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6303
Notice and demand for tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6304
Fair tax collection practices
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6305
Collection of certain liability
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6306
Qualified tax collection contracts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 6307
Special compliance personnel program account
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter A— - General Provisions
§ 631
Gain or loss in the case of timber, coal, or domestic iron ore
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter I— - Natural Resources › Part PART III— - SALES AND EXCHANGES
§ 6311
Payment of tax by commercially acceptable means
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6313
Fractional parts of a cent
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6314
Receipt for taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6315
Payments of estimated income tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6316
Payment by foreign currency
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6317
Payments of Federal unemployment tax for calendar quarter
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment
§ 6320
Notice and opportunity for hearing upon filing of notice of lien
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART I— - DUE PROCESS FOR LIENS
§ 6321
Lien for taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6322
Period of lien
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6323
Validity and priority against certain persons
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6324
Special liens for estate and gift taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6324A
Special lien for estate tax deferred under section 6166
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6324B
Special lien for additional estate tax attributable to farm, etc., valuation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6325
Release of lien or discharge of property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6326
Administrative appeal of liens
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6327
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter C— - Lien for Taxes › Part PART II— - LIENS
§ 6330
Notice and opportunity for hearing before levy
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART I— - DUE PROCESS FOR COLLECTIONS
§ 6331
Levy and distraint
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6332
Surrender of property subject to levy
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6333
Production of books
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6334
Property exempt from levy
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6335
Sale of seized property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6336
Sale of perishable goods
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6337
Redemption of property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6338
Certificate of sale; deed of real property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6339
Legal effect of certificate of sale of personal property and deed of real property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6340
Records of sale
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6341
Expense of levy and sale
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6342
Application of proceeds of levy
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6343
Authority to release levy and return property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 6344
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY
§ 636
Income tax treatment of mineral production payments
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter I— - Natural Resources › Part PART IV— - MINERAL PRODUCTION PAYMENTS
§ 638
Continental shelf areas
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter I— - Natural Resources › Part PART V— - CONTINENTAL SHELF AREAS
§ 64
Ordinary income defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART I— - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
§ 6401
Amounts treated as overpayments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6402
Authority to make credits or refunds
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6403
Overpayment of installment
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6404
Abatements
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6405
Reports of refunds and credits
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6406
Prohibition of administrative review of decisions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6407
Date of allowance of refund or credit
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6408
State escheat laws not to apply
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 6409
Refunds disregarded in the administration of Federal programs and federally assisted programs
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter A— - Procedure in General
§ 641
Imposition of tax
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 6411
Tentative carryback and refund adjustments
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6412
Floor stocks refunds
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6413
Special rules applicable to certain employment taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6414
Income tax withheld
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6415
Credits or refunds to persons who collected certain taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6416
Certain taxes on sales and services
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6417
Elective payment of applicable credits
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6418
Transfer of certain credits
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6419
Excise tax on wagering
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 642
Special rules for credits and deductions
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter J— - Estates, Trusts, Beneficiaries, and Decedents › Part PART I— - ESTATES, TRUSTS, AND BENEFICIARIES › Subpart Subpart A— - General Rules for Taxation of Estates and Trusts
§ 6420
Gasoline used on farms
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6421
Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6422
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6423
Conditions to allowance in the case of alcohol and tobacco taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6425
Adjustment of overpayment of estimated income tax by corporation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6426
Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6427
Fuels not used for taxable purposes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6428
2020 recovery rebates for individuals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6428A
Additional 2020 recovery rebates for individuals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application
§ 6428B
2021 recovery rebates to individuals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 65— - ABATEMENTS, CREDITS, AND REFUNDS › Subchapter Subchapter B— - Rules of Special Application