Title 26
1,899 sections in this title — page 17 of 19.
§ 7483
Notice of appeal
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7484
Change of incumbent in office
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7485
Bond to stay assessment and collection
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7486
Refund, credit, or abatement of amounts disallowed
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7487
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7491
Burden of proof
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter E— - Burden of Proof
§ 75
Dealers in tax-exempt securities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7501
Liability for taxes withheld or collected
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7502
Timely mailing treated as timely filing and paying
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7503
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7504
Fractional parts of a dollar
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7505
Sale of personal property acquired by the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7506
Administration of real estate acquired by the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7507
Exemption of insolvent banks from tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7508
Time for performing certain acts postponed by reason of service in combat zone or contingency operation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7508A
Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7509
Expenditures incurred by the United States Postal Service
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 751
Unrealized receivables and inventory items
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts
§ 7510
Exemption from tax of domestic goods purchased for the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7512
Separate accounting for certain collected taxes, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7513
Reproduction of returns and other documents
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7514
Authority to prescribe or modify seals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7516
Supplying training and training aids on request
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7517
Furnishing on request of statement explaining estate or gift valuation
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7518
Tax incentives relating to merchant marine capital construction funds
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7519
Required payments for entities electing not to have required taxable year
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 752
Treatment of certain liabilities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts
§ 7520
Valuation tables
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7521
Procedures involving taxpayer interviews
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7522
Content of tax due, deficiency, and other notices
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7523
Graphic presentation of major categories of Federal outlays and income
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7524
Annual notice of tax delinquency
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7525
Confidentiality privileges relating to taxpayer communications
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7526
Low-income taxpayer clinics
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7526A
Return preparation programs for applicable taxpayers
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7527
Advance payment of credit for health insurance costs of eligible individuals
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7527A
Advance payment of child tax credit
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7528
Internal Revenue Service user fees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 7529
Notification of suspected identity theft
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 753
Partner receiving income in respect of decedent
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts
§ 7530
Application of earned income tax credit to possessions of the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 77— - MISCELLANEOUS PROVISIONS
§ 754
Manner of electing optional adjustment to basis of partnership property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts
§ 755
Rules for allocation of basis
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts
§ 7601
Canvass of districts for taxable persons and objects
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7602
Examination of books and witnesses
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7603
Service of summons
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7604
Enforcement of summons
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7605
Time and place of examination
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7606
Entry of premises for examination of taxable objects
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7608
Authority of internal revenue enforcement officers
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7609
Special procedures for third-party summonses
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 761
Terms defined
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART III— - DEFINITIONS
§ 7610
Fees and costs for witnesses
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7611
Restrictions on church tax inquiries and examinations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7612
Special procedures for summonses for computer software
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7613
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter A— - Examination and Inspection
§ 7621
Internal revenue districts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter B— - General Powers and Duties
§ 7622
Authority to administer oaths and certify
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter B— - General Powers and Duties
§ 7623
Expenses of detection of underpayments and fraud, etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter B— - General Powers and Duties
§ 7624
Reimbursement to State and local law enforcement agencies
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter B— - General Powers and Duties
§ 7651
Administration and collection of taxes in possessions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter D— - Possessions
§ 7652
Shipments to the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter D— - Possessions
§ 7653
Shipments from the United States
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter D— - Possessions
§ 7654
Coordination of United States and certain possession individual income taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter D— - Possessions
§ 7655
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 78— - DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE › Subchapter Subchapter D— - Possessions
§ 77
Commodity credit loans
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7701
Definitions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7702
Life insurance contract defined
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7702A
Modified endowment contract defined
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7702B
Treatment of qualified long-term care insurance
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7703
Determination of marital status
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7704
Certain publicly traded partnerships treated as corporations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 7705
Certified professional employer organizations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 79— - DEFINITIONS
§ 78
Gross up for deemed paid foreign tax credit
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7801
Authority of Department of the Treasury
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7802
Internal Revenue Service Oversight Board
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7803
Commissioner of Internal Revenue; other officials
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7804
Other personnel
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7805
Rules and regulations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7806
Construction of title
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7807
Rules in effect upon enactment of this title
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7808
Depositaries for collections
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7809
Deposit of collections
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7810
Revolving fund for redemption of real property
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7811
Taxpayer Assistance Orders
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7812
Streamlined critical pay authority for information technology positions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter A— - Application of Internal Revenue Laws
§ 7851
Applicability of revenue laws
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter B— - Effective Date and Related Provisions
§ 7852
Other applicable rules
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter B— - Effective Date and Related Provisions
§ 7871
Indian tribal governments treated as States for certain purposes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter C— - Provisions Affecting More Than One Subtitle
§ 7872
Treatment of loans with below-market interest rates
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter C— - Provisions Affecting More Than One Subtitle
§ 7873
Income derived by Indians from exercise of fishing rights
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter C— - Provisions Affecting More Than One Subtitle
§ 7874
Rules relating to expatriated entities and their foreign parents
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 80— - GENERAL RULES › Subchapter Subchapter C— - Provisions Affecting More Than One Subtitle
§ 79
Group-term life insurance purchased for employees
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 80
Restoration of value of certain securities
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 8001
Authorization
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 91— - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 8002
Membership
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 91— - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 8003
Election of chairman and vice chairman
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 91— - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 8004
Appointment and compensation of staff
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 91— - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 8005
Payment of expenses
Subtitle Subtitle G— - The Joint Committee on Taxation › Chapter CHAPTER 91— - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
§ 801
Tax imposed
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter L— - Insurance Companies › Part PART I— - LIFE INSURANCE COMPANIES › Subpart Subpart A— - Tax Imposed