# United States Code/Title 26

See U.S. House of Representatives, and Cornell Law School.
* Subtitle A − Income Taxes
** Chapter 1 − ( 2/25 ) Normal Taxes and Surtaxes
** Chapter 2 − Tax on Self-Employment Income
** Chapter 3 − Withholding of Tax on Nonresident Aliens and Foreign Corporations
** Chapter 4 − Repealed
** Chapter 5 − Repealed
** Chapter 6 − Consolidated Returns
* Subtitle B − Estate and Gift Taxes
** Chapter 11 − Estate Tax
** Chapter 12 − Gift Tax
** Chapter 13 − Tax on Generation-Skipping Transfers
** Chapter 14 − Special Valuation Rules
* Subtitle C − Employment Taxes
** Chapter 21 − Federal Insurance Contributions Act
** Chapter 22 − Railroad Retirement Tax Act
** Chapter 23 − Federal Unemployment Tax Act
** Chapter 23A − Railroad Unemployment Repayment Tax
** Chapter 24 − ( 1/6 ) Collection of Income Tax At Source on Wages
** Chapter 25 − Railroad Retirement Tax Act
* Subtitle D − Miscellaneous Excise Taxes
** Chapter 31 − Retail Excise Taxes
** Chapter 32 − Manufacturers Excise Taxes
** Chapter 33 − Facilities and Services
** Chapter 34 − Policies Issued By Foreign Insurers
** Chapter 35 − Taxes on Wagering
** Chapter 36 − Certain Other Excise Taxes
** Chapter 37 − Repealed
** Chapter 38 − Environmental Taxes
** Chapter 39 − Registration-Required Obligations
** Chapter 40 − General Provisions Relating to Occupational Taxes
** Chapter 41 − Public Charities
** Chapter 42 − Private Foundations; and Certain Other Tax-Exempt Organizations
** Chapter 43 − Qualified Pension, etc., Plans
** Chapter 44 − Qualified Investment Entities
** Chapter 45 − Provisions Relating to Expatriated Entities
** Chapter 46 − Golden Parachute Payments
** Chapter 47 − Certain Group Health Plans
* Subtitle E − Alcohol, Tobacco, and Certain Other Excise Taxes
** Chapter 51 − Distilled Spirits, Wines, and Beer
** Chapter 52 − Tobacco Products and Cigarette Papers and Tubes
** Chapter 53 − Machine Guns, Destructive Devices, and Certain Other Firearms
** Chapter 54 − Greenmail
** Chapter 55 − Structured Settlement Factoring Transactions
* Subtitle F − Subtitle F—Procedure and Administration
** Chapter 61 − Information and Returns
** Chapter 62 − Time and Place for Paying Tax
** Chapter 63 − Assessment
** Chapter 64 − Collection
** Chapter 65 − Abatements, Credits, and Refunds
** Chapter 66 − Limitations
** Chapter 67 − Interest
** Chapter 68 − Additions to the Tax, Additional Amounts, and Assessable Penalties
** Chapter 69 − General Provisions Relating to Stamps
** Chapter 70 − Jeopardy, Receiverships, etc.
** Chapter 71 − Transferees and Fiduciaries
** Chapter 72 − Licensing and Registration
** Chapter 73 − Bonds
** Chapter 74 − Closing Agreements and Compromises
** Chapter 75 − Crimes, Other Offenses, and Forfeitures
** Chapter 76 − Judicial Proceedings
** Chapter 77 − Miscellaneous Provisions
** Chapter 78 − Discovery of Liability and Enforcement of Title
** Chapter 79 − Definitions
** Chapter 80 − General Rules
* Subtitle G − The Joint Committee on Taxation
** Chapter 91 − Organization and Membership of the Joint Committee
** Chapter 92 − Powers and Duties of the Joint Committee
* Subtitle H − Financing of Presidential Election Campaigns
** Chapter 95 − Presidential Election Campaign Fund
** Chapter 96 − Presidential Primary Matching Payment Account
* Subtitle I − Trust Fund Code
** Chapter 98 − Trust Fund Code
* Subtitle J − Coal Industry Health Benefits
** Chapter 99 − Coal Industry Health Benefits
* Subtitle K − Group Health Plan Requirements
** Chapter 100 − Group Health Plan Requirements

## Notes
### See Also

* Internal Revenue Code of 1954