U.S. Code: Title 26 - Internal Revenue Code

• Title 26 - (Complete title in ZIP format)

• Title 26 - (Complete title)( 26.5775 MB)
  • Title 26 - Internal Revenue Code( 0.3306 MB)
  • Chapter 1 - Normal Taxes and Surtaxes( 15.5076 MB)
  • Chapter 2 - Tax on Self-Employment Income( 0.1430 MB)
  • Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations( 0.0995 MB)
  • Chapter 6 - Consolidated Returns( 0.1445 MB)
  • Chapter 11 - Estate Tax( 0.5349 MB)
  • Chapter 12 - Gift Tax( 0.1401 MB)
  • Chapter 13 - Tax on Generation-Skipping Transfers( 0.1311 MB)
  • Chapter 14 - Special Valuation Rules( 0.0429 MB)
  • Chapter 21 - Federal Insurance Contributions Act( 0.3650 MB)
  • Chapter 22 - Railroad Retirement Tax Act( 0.1455 MB)
  • Chapter 23 - Federal Unemployment Tax Act( 0.3796 MB)
  • Chapter 23a - Railroad Unemployment Repayment Tax( 0.0109 MB)
  • Chapter 24 - Collection of Income Tax At Source on Wages( 0.2101 MB)
  • Chapter 25 - General Provisions Relating to Employment Taxes( 0.0544 MB)
  • Chapter 31 - Retail Excise Taxes( 0.1676 MB)
  • Chapter 32 - Manufacturers Excise Taxes( 0.3607 MB)
  • Chapter 33 - Facilities and Services( 0.1594 MB)
  • Chapter 34 - Policies Issued By Foreign Insurers( 0.0301 MB)
  • Chapter 35 - Taxes on Wagering( 0.0286 MB)
  • Chapter 36 - Certain Other Excise Taxes( 0.0922 MB)
  • Chapter 38 - Environmental Taxes( 0.1098 MB)
  • Chapter 39 - Registration-Required Obligations( 0.0050 MB)
  • Chapter 40 - General Provisions Relating to Occupational Taxes( 0.0134 MB)
  • Chapter 41 - Public Charities( 0.0282 MB)
  • Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations( 0.2640 MB)
  • Chapter 43 - Qualified Pension, etc., Plans( 0.3620 MB)
  • Chapter 44 - Qualified Investment Entities( 0.0207 MB)
  • Chapter 45 - Provisions Relating to Expatriated Entities( 0.0132 MB)
  • Chapter 46 - Golden Parachute Payments( 0.0023 MB)
  • Chapter 47 - Certain Group Health Plans( 0.0101 MB)
  • Chapter 51 - Distilled Spirits, Wines, and Beer( 0.9319 MB)
  • Chapter 52 - Tobacco Products and Cigarette Papers and Tubes( 0.1804 MB)
  • Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms( 0.0767 MB)
  • Chapter 54 - Greenmail( 0.0053 MB)
  • Chapter 55 - Structured Settlement Factoring Transactions( 0.0130 MB)
  • Chapter 61 - Information and Returns( 1.2065 MB)
  • Chapter 62 - Time and Place for Paying Tax( 0.1276 MB)
  • Chapter 63 - Assessment( 0.2896 MB)
  • Chapter 64 - Collection( 0.2976 MB)
  • Chapter 65 - Abatements, Credits, and Refunds( 0.4647 MB)
  • Chapter 66 - Limitations( 0.2277 MB)
  • Chapter 67 - Interest( 0.1106 MB)
  • Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties( 0.5767 MB)
  • Chapter 69 - General Provisions Relating to Stamps( 0.0220 MB)
  • Chapter 70 - Jeopardy, Receiverships, etc.( 0.0510 MB)
  • Chapter 71 - Transferees and Fiduciaries( 0.0155 MB)
  • Chapter 72 - Licensing and Registration( 0.0098 MB)
  • Chapter 73 - Bonds( 0.0095 MB)
  • Chapter 74 - Closing Agreements and Compromises( 0.0173 MB)
  • Chapter 75 - Crimes, Other Offenses, and Forfeitures( 0.1636 MB)
  • Chapter 76 - Judicial Proceedings( 0.4454 MB)
  • Chapter 77 - Miscellaneous Provisions( 0.1570 MB)
  • Chapter 78 - Discovery of Liability and Enforcement of Title( 0.2047 MB)
  • Chapter 79 - Definitions( 0.2314 MB)
  • Chapter 80 - General Rules( 0.2699 MB)
  • Chapter 91 - Organization and Membership of the Joint Committee( 0.0081 MB)
  • Chapter 92 - Powers and Duties of the Joint Committee( 0.0230 MB)
  • Chapter 95 - Presidential Election Campaign Fund( 0.0819 MB)
  • Chapter 96 - Presidential Primary Matching Payment Account( 0.0394 MB)
  • Chapter 98 - Trust Fund Code( 0.2461 MB)
  • Chapter 99 - Coal Industry Health Benefits( 0.1019 MB)
  • Chapter 100 - Group Health Plan Requirements( 0.0645 MB)