Browse US Code
Read the original sections, or search by topic.
- 26 U.S.C. § 5673 · Forfeiture for flagrant and willful removal of beer without taxpayment
- 26 U.S.C. § 5674 · Penalty for unlawful production or removal of beer
- 26 U.S.C. § 5675 · Penalty for intentional removal or defacement of brewer’s marks and brands
- 26 U.S.C. § 5676 · [Repealed. Pub. L. 94–455, title XIX, § 1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822]
- 26 U.S.C. § 5681 · Penalty relating to signs
- 26 U.S.C. § 5682 · Penalty for breaking locks or gaining access
- 26 U.S.C. § 5683 · Penalty and forfeiture for removal of liquors under improper brands
- 26 U.S.C. § 5684 · Penalties relating to the payment and collection of liquor taxes
- 26 U.S.C. § 5685 · Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
- 26 U.S.C. § 5686 · Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
- 26 U.S.C. § 5687 · Penalty for offenses not specifically covered
- 26 U.S.C. § 5688 · Disposition and release of seized property
- 26 U.S.C. § 5689 · [Repealed. Pub. L. 94–455, title XIX, § 1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822]
- 26 U.S.C. § 5690 · Definition of the term “person”
- 26 U.S.C. § 5691 · [Repealed. Pub. L. 109–59, title XI, § 11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956]
- 26 U.S.C. § 5692 · [Repealed. Pub. L. 90–618, title II, § 206(a), Oct. 22, 1968, 82 Stat. 1235]
- 26 U.S.C. § 5701 · Rate of tax
- 26 U.S.C. § 5702 · Definitions
- 26 U.S.C. § 5703 · Liability for tax and method of payment
- 26 U.S.C. § 5704 · Exemption from tax
- 26 U.S.C. § 5705 · Credit, refund, or allowance of tax
- 26 U.S.C. § 5706 · Drawback of tax
- 26 U.S.C. § 5707 · [Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
- 26 U.S.C. § 5708 · Losses caused by disaster
- 26 U.S.C. § 5711 · Bond
- 26 U.S.C. § 5712 · Application for permit
- 26 U.S.C. § 5713 · Permit
- 26 U.S.C. § 5721 · Inventories
- 26 U.S.C. § 5722 · Reports
- 26 U.S.C. § 5723 · Packages, marks, labels, and notices
- 26 U.S.C. § 5731 · Imposition and rate of tax
- 26 U.S.C. § 5732 · Payment of tax
- 26 U.S.C. § 5733 · Provisions relating to liability for occupational taxes
- 26 U.S.C. § 5734 · Application of State laws
- 26 U.S.C. § 5741 · Records to be maintained
- 26 U.S.C. § 5751 · Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
- 26 U.S.C. § 5752 · Restrictions relating to marks, labels, notices, and packages
- 26 U.S.C. § 5753 · Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
- 26 U.S.C. § 5754 · Restriction on importation of previously exported tobacco products
- 26 U.S.C. § 5761 · Civil penalties
- 26 U.S.C. § 5762 · Criminal penalties
- 26 U.S.C. § 5763 · Forfeitures
- 26 U.S.C. § 5801 · Imposition of tax
- 26 U.S.C. § 5802 · Registration of importers, manufacturers, and dealers
- 26 U.S.C. § 5811 · Transfer tax
- 26 U.S.C. § 5812 · Transfers
- 26 U.S.C. § 5821 · Making tax
- 26 U.S.C. § 5822 · Making
- 26 U.S.C. § 5841 · Registration of firearms
- 26 U.S.C. § 5842 · Identification of firearms
- 26 U.S.C. § 5843 · Records and returns
- 26 U.S.C. § 5844 · Importation
- 26 U.S.C. § 5845 · Definitions
- 26 U.S.C. § 5846 · Other laws applicable
- 26 U.S.C. § 5847 · Effect on other laws
- 26 U.S.C. § 5848 · Restrictive use of information
- 26 U.S.C. § 5849 · Citation of chapter
- 26 U.S.C. § 5851 · Special (occupational) tax exemption
- 26 U.S.C. § 5852 · General transfer and making tax exemption
- 26 U.S.C. § 5853 · Transfer and making tax exemption available to certain governmental entities
- 26 U.S.C. § 5854 · Exportation of firearms exempt from transfer tax
- 26 U.S.C. § 5861 · Prohibited acts
- 26 U.S.C. § 5871 · Penalties
- 26 U.S.C. § 5872 · Forfeitures
- 26 U.S.C. § 5881 · Greenmail
- 26 U.S.C. § 5891 · Structured settlement factoring transactions
- 26 U.S.C. § 6001 · Notice or regulations requiring records, statements, and special returns
- 26 U.S.C. § 6011 · General requirement of return, statement, or list
- 26 U.S.C. § 6012 · Persons required to make returns of income
- 26 U.S.C. § 6013 · Joint returns of income tax by husband and wife
- 26 U.S.C. § 6014 · Income tax return—tax not computed by taxpayer
- 26 U.S.C. § 6015 · Relief from joint and several liability on joint return
- 26 U.S.C. § 6016 · [Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
- 26 U.S.C. § 6017 · Self-employment tax returns
- 26 U.S.C. § 6017A · [Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
- 26 U.S.C. § 6018 · Estate tax returns
- 26 U.S.C. § 6019 · Gift tax returns
- 26 U.S.C. § 6020 · Returns prepared for or executed by Secretary
- 26 U.S.C. § 6021 · Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
- 26 U.S.C. § 6031 · Return of partnership income
- 26 U.S.C. § 6032 · Returns of banks with respect to common trust funds
- 26 U.S.C. § 6033 · Returns by exempt organizations
- 26 U.S.C. § 6034 · Returns by certain trusts
- 26 U.S.C. § 6034A · Information to beneficiaries of estates and trusts
- 26 U.S.C. § 6035 · Basis information to persons acquiring property from decedent
- 26 U.S.C. § 6036 · Notice of qualification as executor or receiver
- 26 U.S.C. § 6037 · Return of S corporation
- 26 U.S.C. § 6038 · Information reporting with respect to certain foreign corporations and partnerships
- 26 U.S.C. § 6038A · Information with respect to certain foreign-owned corporations
- 26 U.S.C. § 6038B · Notice of certain transfers to foreign persons
- 26 U.S.C. § 6038C · Information with respect to foreign corporations engaged in U.S. business
- 26 U.S.C. § 6038D · Information with respect to foreign financial assets
- 26 U.S.C. § 6038E · Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- 26 U.S.C. § 6039 · Returns required in connection with certain options
- 26 U.S.C. § 6039A · [Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- 26 U.S.C. § 6039B · [Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
- 26 U.S.C. § 6039C · Returns with respect to foreign persons holding direct investments in United States real property interests
- 26 U.S.C. § 6039D · Returns and records with respect to certain fringe benefit plans
- 26 U.S.C. § 6039E · Information concerning resident status
- 26 U.S.C. § 6039F · Notice of large gifts received from foreign persons