US Code catalog — 59765+ sections

§ 6221. Determination at partnership level

Statute 2026-01-12 In force 2 art.

§ 317. Other definitions

Statute 2026-01-12 In force 2 art.

§ 32. Earned income

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§ 3202. Deduction of tax from compensation

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

Statute 2026-01-12 In force 2 art.

§ 3232. Court jurisdiction

Statute 2026-01-12 In force 2 art.

§ 33. Tax withheld at source on nonresident aliens and foreign corporations

Statute 2026-01-12 In force 2 art.

§ 3301. Rate of tax

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§ 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.

§ 3310. Judicial review

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§ 332. Complete liquidations of subsidiaries

Statute 2026-01-12 In force 2 art.

§ 6241. Definitions and special rules

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§ 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus

Statute 2026-01-12 In force 2 art.

§ 6622. Interest compounded daily

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§ 663. Special rules applicable to sections 661 and 662

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§ 6631. Notice requirements

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§ 664. Charitable remainder trusts

Statute 2026-01-12 In force 2 art.

§ 6651. Failure to file tax return or to pay tax

Statute 2026-01-12 In force 2 art.

§ 6652. Failure to file certain information returns, registration statements, etc

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§ 6653. Failure to pay stamp tax

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§ 6655. Failure by corporation to pay estimated income tax

Statute 2026-01-12 In force 2 art.

§ 6675. Excessive claims with respect to the use of certain fuels

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§ 6676. Erroneous claim for refund or credit

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§ 6677. Failure to file information with respect to certain foreign trusts

Statute 2026-01-12 In force 2 art.

[§ 6678. Repealed. [Pub. L. 99–514, title XV, § 1501(d)(2)](/us/pl/99/514/tXV/s1501/d/2), Oct. 22, 1986, [100 Stat. 2740](/us/stat/100/2740)]

Statute 2026-01-12 In force Not indexed

[§ 4980I. Repealed. [Pub. L. 116–94, div. N, title I, § 503(a)](/us/pl/116/94/dN/tI/s503/a), Dec. 20, 2019, [133 Stat. 3119](/us/stat/133/3119)]

Statute 2026-01-12 In force Not indexed

§ 5062. Refund and drawback in case of exportation

Statute 2026-01-12 In force 2 art.

[§ 5063. Repealed. [Pub. L. 89–44, title V, § 501(e)](/us/pl/89/44/tV/s501/e), June 21, 1965, [79 Stat. 150](/us/stat/79/150)]

Statute 2026-01-12 In force Not indexed

§ 412. Minimum funding standards

Statute 2026-01-12 In force 2 art.

§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

Statute 2026-01-12 In force 2 art.

§ 668. Interest charge on accumulation distributions from foreign trusts

Statute 2026-01-12 In force 2 art.

[§ 6681. Repealed. [Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i)](/us/pl/94/455/tXIX/s1904/b/10/D/i), Oct. 4, 1976, [90 Stat. 1817](/us/stat/90/1817)]

Statute 2026-01-12 In force Not indexed

§ 6682. False information with respect to withholding

Statute 2026-01-12 In force 2 art.

§ 6688. Assessable penalties with respect to information required to be furnished under section 7654

Statute 2026-01-12 In force 2 art.

§ 6689. Failure to file notice of redetermination of foreign tax

Statute 2026-01-12 In force 2 art.

§ 4223. Special rules relating to further manufacture

Statute 2026-01-12 In force 2 art.

[§ 4224. Repealed. [Pub. L. 89–44, title I, § 101(b)(5)](/us/pl/89/44/tI/s101/b/5), June 21, 1965, [79 Stat. 136](/us/stat/79/136)]

Statute 2026-01-12 In force Not indexed

[§ 4226. Repealed. [Pub. L. 94–455, title XIX, § 1904(a)(4)](/us/pl/94/455/tXIX/s1904/a/4), Oct. 4, 1976, [90 Stat. 1811](/us/stat/90/1811)]

Statute 2026-01-12 In force Not indexed

[§ 422A. Renumbered § 422]

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[§§ 4231 to 4234. Repealed. [Pub. L. 89–44, title III, § 301](/us/pl/89/44/tIII/s301), June 21, 1965, [79 Stat. 145](/us/stat/79/145)]

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[§ 425. Renumbered § 424]

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§ 4251. Imposition of tax

Statute 2026-01-12 In force 2 art.

§ 4252. Definitions

Statute 2026-01-12 In force 2 art.

[§ 669. Repealed. [Pub. L. 94–455, title VII, § 701(d)(1)](/us/pl/94/455/tVII/s701/d/1), Oct. 4, 1976, [90 Stat. 1578](/us/stat/90/1578)]

Statute 2026-01-12 In force Not indexed

§ 43. Enhanced oil recovery credit

Statute 2026-01-12 In force 2 art.

§ 430. Minimum funding standards for single-employer defined benefit pension plans

Statute 2026-01-12 In force 2 art.

§ 433. Minimum funding standards for CSEC plans

Statute 2026-01-12 In force 2 art.

[§ 6691. Reserved]

Statute 2026-01-12 In force Not indexed

59765 laws