US Code catalog — 59765+ sections

§ 7433. Civil damages for certain unauthorized collection actions

Statute 2026-01-12 In force 2 art.

§ 736. Payments to a retiring partner or a deceased partner’s successor in interest

Statute 2026-01-12 In force 2 art.

§ 7345. Revocation or denial of passport in case of certain tax delinquencies

Statute 2026-01-12 In force 2 art.

§ 733. Basis of distributee partner’s interest

Statute 2026-01-12 In force 2 art.

§ 7344. Extended application of penalties relating to officers of the Treasury Department

Statute 2026-01-12 In force 2 art.

[§ 7326. Repealed. [Pub. L. 115–141, div. U, title IV, § 401(b)(50)](/us/pl/115/141/dU/tIV/s401/b/50), Mar. 23, 2018, [132 Stat. 1205](/us/stat/132/1205)]

Statute 2026-01-12 In force Not indexed

§ 7321. Authority to seize property subject to forfeiture

Statute 2026-01-12 In force 2 art.

§ 732. Basis of distributed property other than money

Statute 2026-01-12 In force 2 art.

§ 7304. Penalty for fraudulently claiming drawback

Statute 2026-01-12 In force 2 art.

§ 7302. Property used in violation of internal revenue laws

Statute 2026-01-12 In force 2 art.

§ 273. Compensation

Statute 2026-01-12 In force 2 art.

§ 73. Services of child

Statute 2026-01-12 In force 2 art.

[§ 7274. Repealed. [Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i)](/us/pl/94/455/tXIX/s1904/b/8/E/i), Oct. 4, 1976, [90 Stat. 1816](/us/stat/90/1816)]

Statute 2026-01-12 In force Not indexed

§ 5603. Penalty relating to records, returns, and reports

Statute 2026-01-12 In force 2 art.

§ 5602. Penalty for tax fraud by distiller

Statute 2026-01-12 In force 2 art.

§ 7273. Penalties for offenses relating to special taxes

Statute 2026-01-12 In force 2 art.

§ 7270. Insurance policies

Statute 2026-01-12 In force 2 art.

§ 56. Adjustments in computing alternative minimum taxable income

Statute 2026-01-12 In force 2 art.

§ 7269. Failure to produce records

Statute 2026-01-12 In force 2 art.

§ 7268. Possession with intent to sell in fraud of law or to evade tax

Statute 2026-01-12 In force 2 art.

§ 274. Staff; office equipment and supplies

Statute 2026-01-12 In force 2 art.

§ 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

Statute 2026-01-12 In force 2 art.

[§ 7236. Repealed. [Pub. L. 93–490, § 3(b)(1)](/us/pl/93/490/s3/b/1), Oct. 26, 1974, [88 Stat. 1466](/us/stat/88/1466)]

Statute 2026-01-12 In force Not indexed

[§ 7233. Repealed. [Pub. L. 94–455, title XIX, § 1952(n)(2)(A)](/us/pl/94/455/tXIX/s1952/n/2/A), Oct. 4, 1976, [90 Stat. 1846](/us/stat/90/1846)]

Statute 2026-01-12 In force Not indexed

§ 7231. Failure to obtain license for collection of foreign items

Statute 2026-01-12 In force 2 art.

§ 722. Basis of contributing partner’s interest

Statute 2026-01-12 In force 2 art.

§ 7215. Offenses with respect to collected taxes

Statute 2026-01-12 In force 2 art.

§ 7214. Offenses by officers and employees of the United States

Statute 2026-01-12 In force 2 art.

§ 7212. Attempts to interfere with administration of internal revenue laws

Statute 2026-01-12 In force 2 art.

§ 7208. Offenses relating to stamps

Statute 2026-01-12 In force 2 art.

§ 7206. Fraud and false statements

Statute 2026-01-12 In force 2 art.

§ 7204. Fraudulent statement or failure to make statement to employees

Statute 2026-01-12 In force 2 art.

§ 7123. Appeals dispute resolution procedures

Statute 2026-01-12 In force 2 art.

§ 7121. Closing agreements

Statute 2026-01-12 In force 2 art.

§ 5558. Authority of enforcement officers

Statute 2026-01-12 In force 2 art.

§ 7103. Cross references—Other provisions for bonds

Statute 2026-01-12 In force 2 art.

§ 7102. Single bond in lieu of multiple bonds

Statute 2026-01-12 In force 2 art.

§ 7101. Form of bonds

Statute 2026-01-12 In force 2 art.

§ 5556. Regulations

Statute 2026-01-12 In force 2 art.

§ 5554. Pilot operations

Statute 2026-01-12 In force 2 art.

§ 709. Treatment of organization and syndication fees

Statute 2026-01-12 In force 2 art.

§ 708. Continuation of partnership

Statute 2026-01-12 In force 2 art.

§ 706. Taxable years of partner and partnership

Statute 2026-01-12 In force 2 art.

§ 705. Determination of basis of partner’s interest

Statute 2026-01-12 In force 2 art.

§ 704. Partner’s distributive share

Statute 2026-01-12 In force 2 art.

§ 7012. Cross references

Statute 2026-01-12 In force 2 art.

§ 7011. Registration—persons paying a special tax

Statute 2026-01-12 In force 2 art.

§ 7001. Collection of foreign items

Statute 2026-01-12 In force 2 art.

§ 6904. Prohibition of injunctions

Statute 2026-01-12 In force 2 art.

§ 6902. Provisions of special application to transferees

Statute 2026-01-12 In force 2 art.

59765 laws