US Code catalog — 59765+ sections

§ 6165. Bonds where time to pay tax or deficiency has been extended

Statute 2026-01-12 In force 2 art.

§ 2012. Credit for gift tax

Statute 2026-01-12 In force 2 art.

§ 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business

Statute 2026-01-12 In force 2 art.

§ 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses

Statute 2026-01-12 In force 2 art.

§ 617. Deduction and recapture of certain mining exploration expenditures

Statute 2026-01-12 In force 2 art.

§ 62. Adjusted gross income defined

Statute 2026-01-12 In force 2 art.

§ 63. Taxable income defined

Statute 2026-01-12 In force 2 art.

§ 6302. Mode or time of collection

Statute 2026-01-12 In force 2 art.

§ 6304. Fair tax collection practices

Statute 2026-01-12 In force 2 art.

§ 6305. Collection of certain liability

Statute 2026-01-12 In force 2 art.

§ 6306. Qualified tax collection contracts

Statute 2026-01-12 In force 2 art.

§ 6311. Payment of tax by commercially acceptable means

Statute 2026-01-12 In force 2 art.

§ 6316. Payment by foreign currency

Statute 2026-01-12 In force 2 art.

§ 2015. Credit for death taxes on remainders

Statute 2026-01-12 In force 2 art.

§ 6324. Special liens for estate and gift taxes

Statute 2026-01-12 In force 2 art.

[§ 1564. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(38)](/us/pl/101/508/tXI/s11801/a/38), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]

Statute 2026-01-12 In force Not indexed

§ 6337. Redemption of property

Statute 2026-01-12 In force 2 art.

§ 6338. Certificate of sale; deed of real property

Statute 2026-01-12 In force 2 art.

§ 6340. Records of sale

Statute 2026-01-12 In force 2 art.

§ 6341. Expense of levy and sale

Statute 2026-01-12 In force 2 art.

§ 6342. Application of proceeds of levy

Statute 2026-01-12 In force 2 art.

§ 6343. Authority to release levy and return property

Statute 2026-01-12 In force 2 art.

§ 6344. Cross references

Statute 2026-01-12 In force 2 art.

§ 6401. Amounts treated as overpayments

Statute 2026-01-12 In force 2 art.

§ 6403. Overpayment of installment

Statute 2026-01-12 In force 2 art.

§ 6405. Reports of refunds and credits

Statute 2026-01-12 In force 2 art.

§ 6406. Prohibition of administrative review of decisions

Statute 2026-01-12 In force 2 art.

§ 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs

Statute 2026-01-12 In force 2 art.

§ 2016. Recovery of taxes claimed as credit

Statute 2026-01-12 In force 2 art.

§ 6412. Floor stocks refunds

Statute 2026-01-12 In force 2 art.

§ 6423. Conditions to allowance in the case of alcohol and tobacco taxes

Statute 2026-01-12 In force 2 art.

§ 6425. Adjustment of overpayment of estimated income tax by corporation

Statute 2026-01-12 In force 2 art.

§ 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

Statute 2026-01-12 In force 2 art.

§ 6428. 2020 recovery rebates for individuals

Statute 2026-01-12 In force 2 art.

§ 6428A. Additional 2020 recovery rebates for individuals

Statute 2026-01-12 In force 2 art.

§ 6428B. 2021 recovery rebates to individuals

Statute 2026-01-12 In force 2 art.

[§ 6429. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(113)](/us/pl/113/295/dA/tII/s221/a/113), Dec. 19, 2014, [128 Stat. 4054](/us/stat/128/4054)]

Statute 2026-01-12 In force Not indexed

§ 643. Definitions applicable to subparts A, B, C, and D

Statute 2026-01-12 In force 2 art.

§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

Statute 2026-01-12 In force 2 art.

§ 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only

Statute 2026-01-12 In force 2 art.

§ 6521. Mitigation of effect of limitation in case of related taxes under different chapters

Statute 2026-01-12 In force 2 art.

§ 5501. Temporary appointments in case of vacancies or incapacity of House officers; compensation

Statute 2026-01-12 In force 2 art.

§ 6532. Periods of limitation on suits

Statute 2026-01-12 In force 2 art.

§ 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Statute 2026-01-12 In force 2 art.

§ 2036. Transfers with retained life estate

Statute 2026-01-12 In force 2 art.

§ 6602. Interest on erroneous refund recoverable by suit

Statute 2026-01-12 In force 2 art.

§ 2039. Annuities

Statute 2026-01-12 In force 2 art.

§ 661. Deduction for estates and trusts accumulating income or distributing corpus

Statute 2026-01-12 In force 2 art.

§ 6611. Interest on overpayments

Statute 2026-01-12 In force 2 art.

§ 6612. Cross references

Statute 2026-01-12 In force 2 art.

59765 laws