Search: chapters within Title 26

Title 26 Title 26 / Section 6521

26 U.S.C. § 6521

Mitigation of effect of limitation in case of related taxes under different chapters

Chapter 66 LIMITATIONS / Subchapter C Mitigation of Effect of Period of Limitations

Mitigation of effect of limitation in case of related taxes under different chapters

Title 26 Title 26 / Section 7851

26 U.S.C. § 7851

Applicability of revenue laws

Chapter 80 GENERAL RULES / Subchapter B Effective Date and Related Provisions

Applicability of revenue laws

Title 26 Title 26 / Section 6211

26 U.S.C. § 6211

Definition of a deficiency

Chapter 63 ASSESSMENT / Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Definition of a deficiency

Title 26 Title 26 / Section 7442

26 U.S.C. § 7442

Jurisdiction

Subchapter C The Tax Court / Part I ORGANIZATION AND JURISDICTION

Jurisdiction

Title 26 Title 26 / Section 7801

26 U.S.C. § 7801

Authority of Department of the Treasury

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Authority of Department of the Treasury

Title 26 Title 26 / Section 2663

26 U.S.C. § 2663

Regulations

Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS / Subchapter G Administration

Regulations

Title 26 Title 26 / Section 6862

26 U.S.C. § 6862

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

Subchapter A Jeopardy / Part II JEOPARDY ASSESSMENTS

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

Title 26 Title 26 / Section 6867

26 U.S.C. § 6867

Presumptions where owner of large amount of cash is not identified

Subchapter A Jeopardy / Part III SPECIAL RULES WITH RESPECT TO CERTAIN CASH

Presumptions where owner of large amount of cash is not identified

Title 26 Title 26 / Section 7701

26 U.S.C. § 7701

Definitions

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Definitions

Title 26 Title 26 / Section 7705

26 U.S.C. § 7705

Certified professional employer organizations

Subtitle F Procedure and Administration / Chapter 79 DEFINITIONS

Certified professional employer organizations

Title 26 Title 26 / Section 6344

26 U.S.C. § 6344

Cross references

Subchapter D Seizure of Property for Collection of Taxes / Part II LEVY

Cross references

Title 26 Title 26 / Section 6241

26 U.S.C. § 6241

Definitions and special rules

Subchapter C Treatment of Partnerships / Part IV DEFINITIONS AND SPECIAL RULES

Definitions and special rules

Title 26 Title 26 / Section 2055

26 U.S.C. § 2055

Transfers for public, charitable, and religious uses

Subchapter A Estates of Citizens or Residents / Part IV TAXABLE ESTATE

Transfers for public, charitable, and religious uses

Title 26 Title 26 / Section 507

26 U.S.C. § 507

Termination of private foundation status

Subchapter F Exempt Organizations / Part II PRIVATE FOUNDATIONS

Termination of private foundation status

Title 26 Title 26 / Section 529

26 U.S.C. § 529

Qualified tuition programs

Subchapter F Exempt Organizations / Part VIII CERTAIN SAVINGS ENTITIES

Qualified tuition programs

Title 26 Title 26 / Section 275

26 U.S.C. § 275

Certain taxes

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Certain taxes

Title 26 Title 26 / Section 5041

26 U.S.C. § 5041

Imposition and rate of tax

Part I GALLONAGE TAXES / Subpart C Wines

Imposition and rate of tax

Title 26 Title 26 / Section 7852

26 U.S.C. § 7852

Other applicable rules

Chapter 80 GENERAL RULES / Subchapter B Effective Date and Related Provisions

Other applicable rules

Title 26 Title 26 / Section 4293

26 U.S.C. § 4293

Exemption for United States and possessions

Chapter 33 FACILITIES AND SERVICES / Subchapter E Special Provisions Applicable to Services and Facilities Taxes

Exemption for United States and possessions

Title 26 Title 26 / Section 6302

26 U.S.C. § 6302

Mode or time of collection

Chapter 64 COLLECTION / Subchapter A General Provisions

Mode or time of collection