GroundRules
Browse US Code
Read the original sections, or search by topic.
- 26 U.S.C. § 3125 · Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia
- 26 U.S.C. § 3126 · Return and payment by governmental employer
- 26 U.S.C. § 3127 · Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
- 26 U.S.C. § 3128 · Short title
- 26 U.S.C. § 3131 · Credit for paid sick leave
- 26 U.S.C. § 3132 · Payroll credit for paid family leave
- 26 U.S.C. § 3133 · Special rule related to tax on employers
- 26 U.S.C. § 3134 · Employee retention credit for employers subject to closure due to COVID–19
- 26 U.S.C. § 3201 · Rate of tax
- 26 U.S.C. § 3202 · Deduction of tax from compensation
- 26 U.S.C. § 3211 · Rate of tax
- 26 U.S.C. § 3212 · Determination of compensation
- 26 U.S.C. § 3221 · Rate of tax
- 26 U.S.C. § 3231 · Definitions
- 26 U.S.C. § 3232 · Court jurisdiction
- 26 U.S.C. § 3233 · Short title
- 26 U.S.C. § 3241 · Determination of tier 2 tax rate based on average account benefits ratio
- 26 U.S.C. § 3301 · Rate of tax
- 26 U.S.C. § 3302 · Credits against tax
- 26 U.S.C. § 3303 · Conditions of additional credit allowance
- 26 U.S.C. § 3304 · Approval of State laws
- 26 U.S.C. § 3305 · Applicability of State law
- 26 U.S.C. § 3306 · Definitions
- 26 U.S.C. § 3307 · Deductions as constructive payments
- 26 U.S.C. § 3308 · Instrumentalities of the United States
- 26 U.S.C. § 3309 · State law coverage of services performed for nonprofit organizations or governmental entities
- 26 U.S.C. § 3310 · Judicial review
- 26 U.S.C. § 3311 · Short title
- 26 U.S.C. § 3321 · Imposition of tax
- 26 U.S.C. § 3322 · Definitions
- 26 U.S.C. § 3323 · [Omitted]
- 26 U.S.C. § 3401 · Definitions
- 26 U.S.C. § 3402 · Income tax collected at source
- 26 U.S.C. § 3403 · Liability for tax
- 26 U.S.C. § 3404 · Return and payment by governmental employer
- 26 U.S.C. § 3405 · Special rules for pensions, annuities, and certain other deferred income
- 26 U.S.C. § 3406 · Backup withholding
- 26 U.S.C. § 3451 to 3456 · [Repealed. Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369]
- 26 U.S.C. § 3501 · Collection and payment of taxes
- 26 U.S.C. § 3502 · Nondeductibility of taxes in computing taxable income
- 26 U.S.C. § 3503 · Erroneous payments
- 26 U.S.C. § 3504 · Acts to be performed by agents
- 26 U.S.C. § 3505 · Liability of third parties paying or providing for wages
- 26 U.S.C. § 3506 · Individuals providing companion sitting placement services
- 26 U.S.C. § 3507 · [Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
- 26 U.S.C. § 3508 · Treatment of real estate agents and direct sellers
- 26 U.S.C. § 3509 · Determination of employer’s liability for certain employment taxes
- 26 U.S.C. § 3510 · Coordination of collection of domestic service employment taxes with collection of income taxes
- 26 U.S.C. § 3511 · Certified professional employer organizations
- 26 U.S.C. § 3512 · Treatment of certain persons as employers with respect to motion picture projects
- 26 U.S.C. § 4001 to 4003 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
- 26 U.S.C. § 4041 · Imposition of tax
- 26 U.S.C. § 4042 · Tax on fuel used in commercial transportation on inland waterways
- 26 U.S.C. § 4043 · Surtax on fuel used in aircraft part of a fractional ownership program
- 26 U.S.C. § 4051 · Imposition of tax on heavy trucks and trailers sold at retail
- 26 U.S.C. § 4052 · Definitions and special rules
- 26 U.S.C. § 4053 · Exemptions
- 26 U.S.C. § 4061 to 4063 · [Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]
- 26 U.S.C. § 4064 · Gas guzzler tax
- 26 U.S.C. § 4071 · Imposition of tax
- 26 U.S.C. § 4072 · Definitions
- 26 U.S.C. § 4073 · Exemptions
- 26 U.S.C. § 4081 · Imposition of tax
- 26 U.S.C. § 4082 · Exemptions for diesel fuel and kerosene
- 26 U.S.C. § 4083 · Definitions; special rule; administrative authority
- 26 U.S.C. § 4084 · Cross references
- 26 U.S.C. § 4101 · Registration and bond
- 26 U.S.C. § 4102 · Inspection of records by local officers
- 26 U.S.C. § 4103 · Certain additional persons liable for tax where willful failure to pay
- 26 U.S.C. § 4104 · Information reporting for persons claiming certain tax benefits
- 26 U.S.C. § 4105 · Two-party exchanges
- 26 U.S.C. § 4121 · Imposition of tax
- 26 U.S.C. § 4131 · Imposition of tax
- 26 U.S.C. § 4132 · Definitions and special rules
- 26 U.S.C. § 4161 · Imposition of tax
- 26 U.S.C. § 4162 · Definitions; treatment of certain resales
- 26 U.S.C. § 4171 to 4173 · [Repealed. Pub. L. 89–44, title II, § 205(b), June 21, 1965, 79 Stat. 140]
- 26 U.S.C. § 4181 · Imposition of tax
- 26 U.S.C. § 4182 · Exemptions
- 26 U.S.C. § 4191 · [Repealed. Pub. L. 116–94, div. N, title I, § 501(a), Dec. 20, 2019, 133 Stat. 3118]
- 26 U.S.C. § 4216 · Definition of price
- 26 U.S.C. § 4217 · Leases
- 26 U.S.C. § 4218 · Use by manufacturer or importer considered sale
- 26 U.S.C. § 4219 · Application of tax in case of sales by other than manufacturer or importer
- 26 U.S.C. § 4220 to 4225 · [Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282]
- 26 U.S.C. § 4221 · Certain tax-free sales
- 26 U.S.C. § 4222 · Registration
- 26 U.S.C. § 4223 · Special rules relating to further manufacture
- 26 U.S.C. § 4224 · [Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
- 26 U.S.C. § 4225 · Exemption of articles manufactured or produced by Indians
- 26 U.S.C. § 4226 · [Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
- 26 U.S.C. § 4227 · Cross reference
- 26 U.S.C. § 4231 to 4234 · [Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
- 26 U.S.C. § 4241 to 4243 · [Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
- 26 U.S.C. § 4251 · Imposition of tax
- 26 U.S.C. § 4252 · Definitions
- 26 U.S.C. § 4253 · Exemptions
- 26 U.S.C. § 4254 · Computation of tax
- 26 U.S.C. § 4261 · Imposition of tax
- 26 U.S.C. § 4262 · Definition of taxable transportation