Title 26

Internal Revenue Code

1,899 sections in this title, page 13 of 19.

§ 617

Deduction and recapture of certain mining exploration expenditures

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter I — Natural Resources › PART I — DEDUCTIONS

§ 62

Adjusted gross income defined

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART I — DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.

§ 6201

Assessment authority

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6202

Establishment by regulations of mode or time of assessment

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6203

Method of assessment

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6204

Supplemental assessments

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6205

Special rules applicable to certain employment taxes

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6206

Special rules applicable to excessive claims under certain sections

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6207

Cross references

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General

§ 6211

Definition of a deficiency

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6212

Notice of deficiency

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › 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 F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6214

Determinations by Tax Court

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6215

Assessment of deficiency found by Tax Court

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6216

Cross references

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6221

Determination at partnership level

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART I — IN GENERAL

§ 6222

Partner’s return must be consistent with partnership return

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART I — IN GENERAL

§ 6223

Partners bound by actions of partnership

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART I — IN GENERAL

§ 6225

Partnership adjustment by Secretary

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART II — PARTNERSHIP ADJUSTMENTS

§ 6226

Alternative to payment of imputed underpayment by partnership

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART II — PARTNERSHIP ADJUSTMENTS

§ 6227

Administrative adjustment request by partnership

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART II — PARTNERSHIP ADJUSTMENTS

§ 6231

Notice of proceedings and adjustment

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART III — PROCEDURE

§ 6232

Assessment, collection, and payment

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART III — PROCEDURE

§ 6233

Interest and penalties

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART III — PROCEDURE

§ 6234

Judicial review of partnership adjustment

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART III — PROCEDURE

§ 6235

Period of limitations on making adjustments

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART III — PROCEDURE

§ 6241

Definitions and special rules

Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter C — Treatment of Partnerships › PART IV — DEFINITIONS AND SPECIAL RULES

§ 63

Taxable income defined

§ 6301

Collection authority

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6302

Mode or time of collection

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6303

Notice and demand for tax

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6304

Fair tax collection practices

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6305

Collection of certain liability

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6306

Qualified tax collection contracts

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 6307

Special compliance personnel program account

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter A — General Provisions

§ 631

Gain or loss in the case of timber, coal, or domestic iron ore

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter I — Natural Resources › PART III — SALES AND EXCHANGES

§ 6311

Payment of tax by commercially acceptable means

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6313

Fractional parts of a cent

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6314

Receipt for taxes

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6315

Payments of estimated income tax

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6316

Payment by foreign currency

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6317

Payments of Federal unemployment tax for calendar quarter

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment

§ 6320

Notice and opportunity for hearing upon filing of notice of lien

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART I — DUE PROCESS FOR LIENS

§ 6321

Lien for taxes

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6322

Period of lien

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6323

Validity and priority against certain persons

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6324

Special liens for estate and gift taxes

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6324A

Special lien for estate tax deferred under section 6166

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6324B

Special lien for additional estate tax attributable to farm, etc., valuation

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6325

Release of lien or discharge of property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6326

Administrative appeal of liens

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6327

Cross references

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter C — Lien for Taxes › PART II — LIENS

§ 6330

Notice and opportunity for hearing before levy

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART I — DUE PROCESS FOR COLLECTIONS

§ 6331

Levy and distraint

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6332

Surrender of property subject to levy

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6333

Production of books

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6334

Property exempt from levy

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6335

Sale of seized property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6336

Sale of perishable goods

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6337

Redemption of property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6338

Certificate of sale; deed of real property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6339

Legal effect of certificate of sale of personal property and deed of real property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6340

Records of sale

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6341

Expense of levy and sale

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6342

Application of proceeds of levy

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6343

Authority to release levy and return property

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 6344

Cross references

Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY

§ 636

Income tax treatment of mineral production payments

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter I — Natural Resources › PART IV — MINERAL PRODUCTION PAYMENTS

§ 638

Continental shelf areas

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter I — Natural Resources › PART V — CONTINENTAL SHELF AREAS

§ 64

Ordinary income defined

§ 6401

Amounts treated as overpayments

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6402

Authority to make credits or refunds

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6403

Overpayment of installment

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6404

Abatements

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6405

Reports of refunds and credits

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6406

Prohibition of administrative review of decisions

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6407

Date of allowance of refund or credit

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6408

State escheat laws not to apply

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 6409

Refunds disregarded in the administration of Federal programs and federally assisted programs

Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter A — Procedure in General

§ 641

Imposition of tax

Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter J — Estates, Trusts, Beneficiaries, and Decedents › PART I — ESTATES, TRUSTS, AND BENEFICIARIES › Subpart A — General Rules for Taxation of Estates and Trusts

§ 6411