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- 26 U.S.C. § 7401 · Authorization
- 26 U.S.C. § 7402 · Jurisdiction of district courts
- 26 U.S.C. § 7403 · Action to enforce lien or to subject property to payment of tax
- 26 U.S.C. § 7404 · Authority to bring civil action for estate taxes
- 26 U.S.C. § 7405 · Action for recovery of erroneous refunds
- 26 U.S.C. § 7406 · Disposition of judgments and moneys recovered
- 26 U.S.C. § 7407 · Action to enjoin tax return preparers
- 26 U.S.C. § 7408 · Actions to enjoin specified conduct related to tax shelters and reportable transactions
- 26 U.S.C. § 7409 · Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- 26 U.S.C. § 7410 · Cross references
- 26 U.S.C. § 7421 · Prohibition of suits to restrain assessment or collection
- 26 U.S.C. § 7422 · Civil actions for refund
- 26 U.S.C. § 7423 · Repayments to officers or employees
- 26 U.S.C. § 7424 · Intervention
- 26 U.S.C. § 7425 · Discharge of liens
- 26 U.S.C. § 7426 · Civil actions by persons other than taxpayers
- 26 U.S.C. § 7427 · Tax return preparers
- 26 U.S.C. § 7428 · Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- 26 U.S.C. § 7429 · Review of jeopardy levy or assessment procedures
- 26 U.S.C. § 7430 · Awarding of costs and certain fees
- 26 U.S.C. § 7431 · Civil damages for unauthorized inspection or disclosure of returns and return information
- 26 U.S.C. § 7432 · Civil damages for failure to release lien
- 26 U.S.C. § 7433 · Civil damages for certain unauthorized collection actions
- 26 U.S.C. § 7433A · Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- 26 U.S.C. § 7434 · Civil damages for fraudulent filing of information returns
- 26 U.S.C. § 7435 · Civil damages for unauthorized enticement of information disclosure
- 26 U.S.C. § 7436 · Proceedings for determination of employment status
- 26 U.S.C. § 7437 · Cross references
- 26 U.S.C. § 7441 · Status
- 26 U.S.C. § 7442 · Jurisdiction
- 26 U.S.C. § 7443 · Membership
- 26 U.S.C. § 7443A · Special trial judges
- 26 U.S.C. § 7443B · [Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
- 26 U.S.C. § 7444 · Organization
- 26 U.S.C. § 7445 · Offices
- 26 U.S.C. § 7446 · Times and places of sessions
- 26 U.S.C. § 7447 · Retirement
- 26 U.S.C. § 7447A · Retirement for special trial judges
- 26 U.S.C. § 7448 · Annuities to surviving spouses and dependent children of judges and special trial judges
- 26 U.S.C. § 7451 · Petitions
- 26 U.S.C. § 7452 · Representation of parties
- 26 U.S.C. § 7453 · Rules of practice, procedure, and evidence
- 26 U.S.C. § 7454 · Burden of proof in fraud, foundation manager, and transferee cases
- 26 U.S.C. § 7455 · Service of process
- 26 U.S.C. § 7456 · Administration of oaths and procurement of testimony
- 26 U.S.C. § 7457 · Witness fees
- 26 U.S.C. § 7458 · Hearings
- 26 U.S.C. § 7459 · Reports and decisions
- 26 U.S.C. § 7460 · Provisions of special application to divisions
- 26 U.S.C. § 7461 · Publicity of proceedings
- 26 U.S.C. § 7462 · Publication of reports
- 26 U.S.C. § 7463 · Disputes involving $50,000 or less
- 26 U.S.C. § 7464 · Intervention by trustee of debtor’s estate
- 26 U.S.C. § 7465 · Provisions of special application to transferees
- 26 U.S.C. § 7466 · Judicial conduct and disability procedures
- 26 U.S.C. § 7470 · Administration
- 26 U.S.C. § 7470A · Judicial conference
- 26 U.S.C. § 7471 · Employees
- 26 U.S.C. § 7472 · Expenditures
- 26 U.S.C. § 7473 · Disposition of fees
- 26 U.S.C. § 7474 · Fee for transcript of record
- 26 U.S.C. § 7475 · Practice fee
- 26 U.S.C. § 7476 · Declaratory judgments relating to qualification of certain retirement plans
- 26 U.S.C. § 7477 · Declaratory judgments relating to value of certain gifts
- 26 U.S.C. § 7478 · Declaratory judgments relating to status of certain governmental obligations
- 26 U.S.C. § 7479 · Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
- 26 U.S.C. § 7481 · Date when Tax Court decision becomes final
- 26 U.S.C. § 7482 · Courts of review
- 26 U.S.C. § 7483 · Notice of appeal
- 26 U.S.C. § 7484 · Change of incumbent in office
- 26 U.S.C. § 7485 · Bond to stay assessment and collection
- 26 U.S.C. § 7486 · Refund, credit, or abatement of amounts disallowed
- 26 U.S.C. § 7487 · Cross references
- 26 U.S.C. § 7491 · Burden of proof
- 26 U.S.C. § 7501 · Liability for taxes withheld or collected
- 26 U.S.C. § 7502 · Timely mailing treated as timely filing and paying
- 26 U.S.C. § 7503 · Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- 26 U.S.C. § 7504 · Fractional parts of a dollar
- 26 U.S.C. § 7505 · Sale of personal property acquired by the United States
- 26 U.S.C. § 7506 · Administration of real estate acquired by the United States
- 26 U.S.C. § 7507 · Exemption of insolvent banks from tax
- 26 U.S.C. § 7508 · Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- 26 U.S.C. § 7508A · Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- 26 U.S.C. § 7509 · Expenditures incurred by the United States Postal Service
- 26 U.S.C. § 7510 · Exemption from tax of domestic goods purchased for the United States
- 26 U.S.C. § 7511 · [Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- 26 U.S.C. § 7512 · Separate accounting for certain collected taxes, etc.
- 26 U.S.C. § 7513 · Reproduction of returns and other documents
- 26 U.S.C. § 7514 · Authority to prescribe or modify seals
- 26 U.S.C. § 7515 · [Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- 26 U.S.C. § 7516 · Supplying training and training aids on request
- 26 U.S.C. § 7517 · Furnishing on request of statement explaining estate or gift valuation
- 26 U.S.C. § 7518 · Tax incentives relating to merchant marine capital construction funds
- 26 U.S.C. § 7519 · Required payments for entities electing not to have required taxable year
- 26 U.S.C. § 7520 · Valuation tables
- 26 U.S.C. § 7521 · Procedures involving taxpayer interviews
- 26 U.S.C. § 7522 · Content of tax due, deficiency, and other notices
- 26 U.S.C. § 7523 · Graphic presentation of major categories of Federal outlays and income
- 26 U.S.C. § 7524 · Annual notice of tax delinquency
- 26 U.S.C. § 7525 · Confidentiality privileges relating to taxpayer communications