US Code catalog — 59765+ sections

§ 5690. Definition of the term “person”

Statute 2026-01-12 In force 2 art.

§ 57. Items of tax preference

Statute 2026-01-12 In force 2 art.

§ 5701. Rate of tax

Statute 2026-01-12 In force 2 art.

§ 5703. Liability for tax and method of payment

Statute 2026-01-12 In force 2 art.

§ 5704. Exemption from tax

Statute 2026-01-12 In force 2 art.

§ 5705. Credit, refund, or allowance of tax

Statute 2026-01-12 In force 2 art.

§ 5706. Drawback of tax

Statute 2026-01-12 In force 2 art.

§ 5712. Application for permit

Statute 2026-01-12 In force 2 art.

§ 5721. Inventories

Statute 2026-01-12 In force 2 art.

§ 5722. Reports

Statute 2026-01-12 In force 2 art.

§ 5723. Packages, marks, labels, and notices

Statute 2026-01-12 In force 2 art.

§ 5733. Provisions relating to liability for occupational taxes

Statute 2026-01-12 In force 2 art.

§ 5734. Application of State laws

Statute 2026-01-12 In force 2 art.

§ 5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal

Statute 2026-01-12 In force 2 art.

§ 5752. Restrictions relating to marks, labels, notices, and packages

Statute 2026-01-12 In force 2 art.

§ 5754. Restriction on importation of previously exported tobacco products

Statute 2026-01-12 In force 2 art.

§ 5761. Civil penalties

Statute 2026-01-12 In force 2 art.

§ 5762. Criminal penalties

Statute 2026-01-12 In force 2 art.

§ 58. Denial of certain losses

Statute 2026-01-12 In force 2 art.

§ 5801. Imposition of tax

Statute 2026-01-12 In force 2 art.

§ 581. Definition of bank

Statute 2026-01-12 In force 2 art.

§ 5811. Transfer tax

Statute 2026-01-12 In force 2 art.

§ 5812. Transfers

Statute 2026-01-12 In force 2 art.

§ 582. Bad debts, losses, and gains with respect to securities held by financial institutions

Statute 2026-01-12 In force 2 art.

§ 584. Common trust funds

Statute 2026-01-12 In force 2 art.

§ 5841. Registration of firearms

Statute 2026-01-12 In force 2 art.

§ 5842. Identification of firearms

Statute 2026-01-12 In force 2 art.

§ 5843. Records and returns

Statute 2026-01-12 In force 2 art.

§ 5844. Importation

Statute 2026-01-12 In force 2 art.

§ 5847. Effect on other laws

Statute 2026-01-12 In force 2 art.

§ 585. Reserves for losses on loans of banks

Statute 2026-01-12 In force 2 art.

§ 5851. Special (occupational) tax exemption

Statute 2026-01-12 In force 2 art.

§ 5852. General transfer and making tax exemption

Statute 2026-01-12 In force 2 art.

§ 5871. Penalties

Statute 2026-01-12 In force 2 art.

§ 5872. Forfeitures

Statute 2026-01-12 In force 2 art.

§ 6051. Receipts for employees

Statute 2026-01-12 In force 2 art.

§ 6052. Returns regarding payment of wages in the form of group-term life insurance

Statute 2026-01-12 In force 2 art.

§ 6053. Reporting of tips

Statute 2026-01-12 In force 2 art.

§ 6056. Certain employers required to report on health insurance coverage

Statute 2026-01-12 In force 2 art.

§ 6058. Information required in connection with certain plans of deferred compensation

Statute 2026-01-12 In force 2 art.

§ 6060. Information returns of tax return preparers

Statute 2026-01-12 In force 2 art.

§ 6061. Signing of returns and other documents

Statute 2026-01-12 In force 2 art.

§ 6062. Signing of corporation returns

Statute 2026-01-12 In force 2 art.

§ 6063. Signing of partnership returns

Statute 2026-01-12 In force 2 art.

§ 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

Statute 2026-01-12 In force 2 art.

§ 6108. Statistical publications and studies

Statute 2026-01-12 In force 2 art.

§ 611. Allowance of deduction for depletion

Statute 2026-01-12 In force 2 art.

§ 6110. Public inspection of written determinations

Statute 2026-01-12 In force 2 art.

§ 6111. Disclosure of reportable transactions

Statute 2026-01-12 In force 2 art.

§ 6113. Disclosure of nondeductibility of contributions

Statute 2026-01-12 In force 2 art.

59765 laws