US Code catalog — 59765+ sections

§ 6115. Disclosure related to quid pro quo contributions

Statute 2026-01-12 In force 2 art.

§ 7522. Content of tax due, deficiency, and other notices

Statute 2026-01-12 In force 2 art.

§ 6116. Requirement for prisons located in United States to provide information for tax administration

Statute 2026-01-12 In force 2 art.

§ 37. Overpayments of tax

Statute 2026-01-12 In force 2 art.

§ 6151. Time and place for paying tax shown on returns

Statute 2026-01-12 In force 2 art.

[§ 6153. Repealed. [Pub. L. 98–369, div. A, title IV, § 412(a)(3)](/us/pl/98/369/dA/tIV/s412/a/3), July 18, 1984, [98 Stat. 792](/us/stat/98/792)]

Statute 2026-01-12 In force Not indexed

§ 381. Carryovers in certain corporate acquisitions

Statute 2026-01-12 In force 2 art.

[§ 6154. Repealed. [Pub. L. 100–203, title X, § 10301(b)(1)](/us/pl/100/203/tX/s10301/b/1), Dec. 22, 1987, [101 Stat. 1330–429](/us/stat/101/1330-429)]

Statute 2026-01-12 In force Not indexed

[§ 4. Repealed. [Pub. L. 94–455, title V, § 501(b)(1)](/us/pl/94/455/tV/s501/b/1), Oct. 4, 1976, [90 Stat. 1558](/us/stat/90/1558)]

Statute 2026-01-12 In force Not indexed

§ 40. Alcohol, etc., used as fuel

Statute 2026-01-12 In force 2 art.

§ 6155. Payment on notice and demand

Statute 2026-01-12 In force 2 art.

[§ 6156. Repealed. [Pub. L. 108–357, title VIII, § 867(b)(1)](/us/pl/108/357/tVIII/s867/b/1), Oct. 22, 2004, [118 Stat. 1622](/us/stat/118/1622)]

Statute 2026-01-12 In force Not indexed

§ 6157. Payment of Federal unemployment tax on quarterly or other time period basis

Statute 2026-01-12 In force 2 art.

[§ 6158. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(44)](/us/pl/101/508/tXI/s11801/a/44), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]

Statute 2026-01-12 In force Not indexed

§ 6161. Extension of time for paying tax

Statute 2026-01-12 In force 2 art.

[§ 6162. Repealed. [Pub. L. 94–455, title XIX, § 1906(a)(12)](/us/pl/94/455/tXIX/s1906/a/12), Oct. 4, 1976, [90 Stat. 1825](/us/stat/90/1825)]

Statute 2026-01-12 In force Not indexed

§ 6214. Determinations by Tax Court

Statute 2026-01-12 In force 2 art.

§ 6215. Assessment of deficiency found by Tax Court

Statute 2026-01-12 In force 2 art.

§ 6216. Cross references

Statute 2026-01-12 In force 2 art.

§ 6221. Determination at partnership level

Statute 2026-01-12 In force 2 art.

§ 6222. Partner’s return must be consistent with partnership return

Statute 2026-01-12 In force 2 art.

§ 6223. Partners bound by actions of partnership

Statute 2026-01-12 In force 2 art.

§ 6232. Assessment, collection, and payment

Statute 2026-01-12 In force 2 art.

§ 6233. Interest and penalties

Statute 2026-01-12 In force 2 art.

§ 6241. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation

Statute 2026-01-12 In force 2 art.

§ 6325. Release of lien or discharge of property

Statute 2026-01-12 In force 2 art.

[§ 7607. Repealed. [Pub. L. 98–473, title II, § 320(b)](/us/pl/98/473/tII/s320/b), Oct. 12, 1984, [98 Stat. 2056](/us/stat/98/2056), and [Pub. L. 98–573, title II, § 213(b)(1)](/us/pl/98/573/tII/s213/b/1), Oct. 30, 1984, [98 Stat. 2988](/us/stat/98/2988)]

Statute 2026-01-12 In force Not indexed

§ 7608. Authority of internal revenue enforcement officers

Statute 2026-01-12 In force 2 art.

§ 7609. Special procedures for third-party summonses

Statute 2026-01-12 In force 2 art.

§ 761. Terms defined

Statute 2026-01-12 In force 2 art.

§ 58. Transferred

Statute 2026-01-12 In force 2 art.

§ 276b. Travel and related expenses

Statute 2026-01-12 In force 2 art.

§ 7611. Restrictions on church tax inquiries and examinations

Statute 2026-01-12 In force 2 art.

§ 7612. Special procedures for summonses for computer software

Statute 2026-01-12 In force 2 art.

§ 7613. Cross references

Statute 2026-01-12 In force 2 art.

§ 7621. Internal revenue districts

Statute 2026-01-12 In force 2 art.

§ 7701. Definitions

Statute 2026-01-12 In force 2 art.

§ 7702. Life insurance contract defined

Statute 2026-01-12 In force 2 art.

§ 7702A. Modified endowment contract defined

Statute 2026-01-12 In force 2 art.

§ 7702B. Treatment of qualified long-term care insurance

Statute 2026-01-12 In force 2 art.

§ 7703. Determination of marital status

Statute 2026-01-12 In force 2 art.

§ 7704. Certain publicly traded partnerships treated as corporations

Statute 2026-01-12 In force 2 art.

§ 7801. Authority of Department of the Treasury

Statute 2026-01-12 In force 2 art.

§ 7807. Rules in effect upon enactment of this title

Statute 2026-01-12 In force 2 art.

§ 7851. Applicability of revenue laws

Statute 2026-01-12 In force 2 art.

§ 7871. Indian tribal governments treated as States for certain purposes

Statute 2026-01-12 In force 2 art.

§ 7872. Treatment of loans with below-market interest rates

Statute 2026-01-12 In force 2 art.

§ 7874. Rules relating to expatriated entities and their foreign parents

Statute 2026-01-12 In force 2 art.

§ 80. Restoration of value of certain securities

Statute 2026-01-12 In force 2 art.

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