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- 26 U.S.C. § 6721 · Failure to file correct information returns
- 26 U.S.C. § 6722 · Failure to furnish correct payee statements
- 26 U.S.C. § 6723 · Failure to comply with other information reporting requirements
- 26 U.S.C. § 6724 · Waiver; definitions and special rules
- 26 U.S.C. § 6725 · Failure to report information under section 4101
- 26 U.S.C. § 6726 · Failure to comply with information reporting requirements relating to qualified opportunity funds and qualified rural opportunity funds
- 26 U.S.C. § 6751 · Procedural requirements
- 26 U.S.C. § 6801 · Authority for establishment, alteration, and distribution
- 26 U.S.C. § 6802 · Supply and distribution
- 26 U.S.C. § 6803 · Accounting and safeguarding
- 26 U.S.C. § 6804 · Attachment and cancellation
- 26 U.S.C. § 6805 · Redemption of stamps
- 26 U.S.C. § 6806 · Occupational tax stamps
- 26 U.S.C. § 6807 · Stamping, marking, and branding seized goods
- 26 U.S.C. § 6808 · Special provisions relating to stamps
- 26 U.S.C. § 6851 · Termination assessments of income tax
- 26 U.S.C. § 6852 · Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
- 26 U.S.C. § 6861 · Jeopardy assessments of income, estate, gift, and certain excise taxes
- 26 U.S.C. § 6862 · Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
- 26 U.S.C. § 6863 · Stay of collection of jeopardy assessments
- 26 U.S.C. § 6864 · Termination of extended period for payment in case of carryback
- 26 U.S.C. § 6867 · Presumptions where owner of large amount of cash is not identified
- 26 U.S.C. § 6871 · Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
- 26 U.S.C. § 6872 · Suspension of period on assessment
- 26 U.S.C. § 6873 · Unpaid claims
- 26 U.S.C. § 6901 · Transferred assets
- 26 U.S.C. § 6902 · Provisions of special application to transferees
- 26 U.S.C. § 6903 · Notice of fiduciary relationship
- 26 U.S.C. § 6904 · Prohibition of injunctions
- 26 U.S.C. § 6905 · Discharge of executor from personal liability for decedent’s income and gift taxes
- 26 U.S.C. § 7001 · Collection of foreign items
- 26 U.S.C. § 7011 · Registration—persons paying a special tax
- 26 U.S.C. § 7012 · Cross references
- 26 U.S.C. § 7101 · Form of bonds
- 26 U.S.C. § 7102 · Single bond in lieu of multiple bonds
- 26 U.S.C. § 7103 · Cross references—Other provisions for bonds
- 26 U.S.C. § 7121 · Closing agreements
- 26 U.S.C. § 7122 · Compromises
- 26 U.S.C. § 7123 · Appeals dispute resolution procedures
- 26 U.S.C. § 7124 · Cross references
- 26 U.S.C. § 7201 · Attempt to evade or defeat tax
- 26 U.S.C. § 7202 · Willful failure to collect or pay over tax
- 26 U.S.C. § 7203 · Willful failure to file return, supply information, or pay tax
- 26 U.S.C. § 7204 · Fraudulent statement or failure to make statement to employees
- 26 U.S.C. § 7205 · Fraudulent withholding exemption certificate or failure to supply information
- 26 U.S.C. § 7206 · Fraud and false statements
- 26 U.S.C. § 7207 · Fraudulent returns, statements, or other documents
- 26 U.S.C. § 7208 · Offenses relating to stamps
- 26 U.S.C. § 7209 · Unauthorized use or sale of stamps
- 26 U.S.C. § 7210 · Failure to obey summons
- 26 U.S.C. § 7211 · False statements to purchasers or lessees relating to tax
- 26 U.S.C. § 7212 · Attempts to interfere with administration of internal revenue laws
- 26 U.S.C. § 7213 · Unauthorized disclosure of information
- 26 U.S.C. § 7213A · Unauthorized inspection of returns or return information
- 26 U.S.C. § 7214 · Offenses by officers and employees of the United States
- 26 U.S.C. § 7215 · Offenses with respect to collected taxes
- 26 U.S.C. § 7216 · Disclosure or use of information by preparers of returns
- 26 U.S.C. § 7217 · Prohibition on executive branch influence over taxpayer audits and other investigations
- 26 U.S.C. § 7231 · Failure to obtain license for collection of foreign items
- 26 U.S.C. § 7232 · Failure to register or reregister under section 4101, false representations of registration status, etc.
- 26 U.S.C. § 7233 · [Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- 26 U.S.C. § 7234 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- 26 U.S.C. § 7235 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- 26 U.S.C. § 7236 · [Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- 26 U.S.C. § 7237, 7238 · [Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- 26 U.S.C. § 7239 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- 26 U.S.C. § 7240 · [Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- 26 U.S.C. § 7241 · [Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
- 26 U.S.C. § 7261 · Representation that retailers’ excise tax is excluded from price of article
- 26 U.S.C. § 7262 · Violation of occupational tax laws relating to wagering—failure to pay special tax
- 26 U.S.C. § 7263 · [Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- 26 U.S.C. § 7264 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- 26 U.S.C. § 7265 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- 26 U.S.C. § 7266 · [Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- 26 U.S.C. § 7267 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- 26 U.S.C. § 7268 · Possession with intent to sell in fraud of law or to evade tax
- 26 U.S.C. § 7269 · Failure to produce records
- 26 U.S.C. § 7270 · Insurance policies
- 26 U.S.C. § 7271 · Penalties for offenses relating to stamps
- 26 U.S.C. § 7272 · Penalty for failure to register or reregister
- 26 U.S.C. § 7273 · Penalties for offenses relating to special taxes
- 26 U.S.C. § 7274 · [Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- 26 U.S.C. § 7275 · Penalty for offenses relating to certain airline tickets and advertising
- 26 U.S.C. § 7301 · Property subject to tax
- 26 U.S.C. § 7302 · Property used in violation of internal revenue laws
- 26 U.S.C. § 7303 · Other property subject to forfeiture
- 26 U.S.C. § 7304 · Penalty for fraudulently claiming drawback
- 26 U.S.C. § 7321 · Authority to seize property subject to forfeiture
- 26 U.S.C. § 7322 · Delivery of seized personal property to United States marshal
- 26 U.S.C. § 7323 · Judicial action to enforce forfeiture
- 26 U.S.C. § 7324 · Special disposition of perishable goods
- 26 U.S.C. § 7325 · Personal property valued at $100,000 or less
- 26 U.S.C. § 7326 · [Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
- 26 U.S.C. § 7327 · Customs laws applicable
- 26 U.S.C. § 7328 · Cross references
- 26 U.S.C. § 7341 · Penalty for sales to evade tax
- 26 U.S.C. § 7342 · Penalty for refusal to permit entry or examination
- 26 U.S.C. § 7343 · Definition of term “person”
- 26 U.S.C. § 7344 · Extended application of penalties relating to officers of the Treasury Department
- 26 U.S.C. § 7345 · Revocation or denial of passport in case of certain tax delinquencies