US Code catalog — 59765+ sections

§ 164a. Official distribution of State legislation index and digest

Statute 2026-01-12 In force 2 art.

§ 169. Positions in Library of Congress exempt from citizenship requirement

Statute 2026-01-12 In force 2 art.

§ 1702. Duties of Librarian of Congress

Statute 2026-01-12 In force 2 art.

§ 1711. Establishment of program by Librarian of Congress

Statute 2026-01-12 In force 2 art.

§ 172. Definitions

Statute 2026-01-12 In force 2 art.

§ 138. Law library; hours kept open

Statute 2026-01-12 In force 2 art.

§ 933. PAYGO estimates and PAYGO scorecards

Statute 2026-01-12 In force 2 art.

§ 939. Limitation on changes to the Social Security Act

Statute 2026-01-12 In force 2 art.

§ 179p. National Film Registry Collection of Library of Congress

Statute 2026-01-12 In force 2 art.

§ 263. Capital expenditures

Statute 2026-01-12 In force 2 art.

§ 261. General rule for disallowance of deductions

Statute 2026-01-12 In force 2 art.

[§ 2604. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i)](/us/pl/113/295/dA/tII/s221/a/95/B/i), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]

Statute 2026-01-12 In force Not indexed

§ 2603. Liability for tax

Statute 2026-01-12 In force 2 art.

§ 2602. Amount of tax

Statute 2026-01-12 In force 2 art.

§ 2601. Tax imposed

Statute 2026-01-12 In force 2 art.

§ 26. Limitation based on tax liability; definition of tax liability

Statute 2026-01-12 In force 2 art.

§ 25F. Qualified elementary and secondary education scholarships

Statute 2026-01-12 In force 2 art.

§ 25E. Previously-owned clean vehicles

Statute 2026-01-12 In force 2 art.

§ 25D. Residential clean energy credit

Statute 2026-01-12 In force 2 art.

§ 25C. Energy efficient home improvement credit

Statute 2026-01-12 In force 2 art.

§ 25A. American Opportunity and Lifetime Learning credits

Statute 2026-01-12 In force 2 art.

§ 2503. Taxable gifts

Statute 2026-01-12 In force 2 art.

§ 2502. Rate of tax

Statute 2026-01-12 In force 2 art.

§ 2501. Imposition of tax

Statute 2026-01-12 In force 2 art.

§ 250. Foreign-derived deduction eligible income and net CFC tested income

Statute 2026-01-12 In force 2 art.

§ 25. Interest on certain home mortgages

Statute 2026-01-12 In force 2 art.

§ 249. Limitation on deduction of bond premium on repurchase

Statute 2026-01-12 In force 2 art.

§ 245A. Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations

Statute 2026-01-12 In force 2 art.

§ 245. Dividends received from certain foreign corporations

Statute 2026-01-12 In force 2 art.

§ 2208. Certain residents of possessions considered citizens of the United States

Statute 2026-01-12 In force 2 art.

§ 2207. Liability of recipient of property over which decedent had power of appointment

Statute 2026-01-12 In force 2 art.

§ 2206. Liability of life insurance beneficiaries

Statute 2026-01-12 In force 2 art.

§ 2204. Discharge of fiduciary from personal liability

Statute 2026-01-12 In force 2 art.

§ 2203. Definition of executor

Statute 2026-01-12 In force 2 art.

§ 2108. Application of pre-1967 estate tax provisions

Statute 2026-01-12 In force 2 art.

§ 2104. Property within the United States

Statute 2026-01-12 In force 2 art.

§ 2101. Tax imposed

Statute 2026-01-12 In force 2 art.

§ 21. Expenses for household and dependent care services necessary for gainful employment

Statute 2026-01-12 In force 2 art.

[§ 2057. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(97)(A)](/us/pl/113/295/dA/tII/s221/a/97/A), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]

Statute 2026-01-12 In force Not indexed

§ 2056A. Qualified domestic trust

Statute 2026-01-12 In force 2 art.

§ 2056. Bequests, etc., to surviving spouse

Statute 2026-01-12 In force 2 art.

§ 2055. Transfers for public, charitable, and religious uses

Statute 2026-01-12 In force 2 art.

§ 2040. Joint interests

Statute 2026-01-12 In force 2 art.

§ 2038. Revocable transfers

Statute 2026-01-12 In force 2 art.

§ 7465. Provisions of special application to transferees

Statute 2026-01-12 In force 2 art.

§ 1823. Acquisition of real property for Sergeant at Arms and Doorkeeper of the Senate

Statute 2026-01-12 In force 2 art.

§ 1823a. Acquisition of real property for Library of Congress

Statute 2026-01-12 In force 2 art.

§ 1824. Energy and environmental measures in Capitol Complex Master Plan

Statute 2026-01-12 In force 2 art.

§ 1824a. Recyclable materials

Statute 2026-01-12 In force 2 art.

§ 1826. Easements for rights-of-way

Statute 2026-01-12 In force 2 art.

59765 laws