US Code catalog — 59765+ sections

§ 27. Taxes of foreign countries and possessions of the United States

Statute 2026-01-12 In force 2 art.

§ 6686. Failure to file returns or supply information by DISC or former FSC

Statute 2026-01-12 In force 2 art.

§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Statute 2026-01-12 In force 2 art.

§ 6684. Assessable penalties with respect to liability for tax under chapter 42

Statute 2026-01-12 In force 2 art.

§ 6673. Sanctions and costs awarded by courts

Statute 2026-01-12 In force 2 art.

§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

Statute 2026-01-12 In force 2 art.

§ 60a–2. Transferred

Statute 2026-01-12 In force 2 art.

§ 667. Treatment of amounts deemed distributed by trust in preceding years

Statute 2026-01-12 In force 2 art.

§ 60a–2a. Transferred

Statute 2026-01-12 In force 2 art.

§ 6664. Definitions and special rules

Statute 2026-01-12 In force 2 art.

§ 6662A. Imposition of accuracy-related penalty on understatements with respect to reportable transactions

Statute 2026-01-12 In force 2 art.

§ 60c–1. Transferred

Statute 2026-01-12 In force 2 art.

§ 6662. Imposition of accuracy-related penalty on underpayments

Statute 2026-01-12 In force 2 art.

[§ 189. Repealed. [Pub. L. 99–514, title VIII, § 803(b)(1)](/us/pl/99/514/tVIII/s803/b/1), Oct. 22, 1986, [100 Stat. 2355](/us/stat/100/2355)]

Statute 2026-01-12 In force Not indexed

§ 60c–2. Repealed. [Pub. L. 97–258, § 5(b)](/us/pl/97/258/s5/b), Sept. 13, 1982, [96 Stat. 1068](/us/stat/96/1068)

Statute 2026-01-12 In force 2 art.

[§ 188. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(13)](/us/pl/101/508/tXI/s11801/a/13), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]

Statute 2026-01-12 In force Not indexed

§ 60c–2a. Transferred

Statute 2026-01-12 In force 2 art.

[§ 187. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(31)](/us/pl/94/455/tXIX/s1901/a/31), Oct. 4, 1976, [90 Stat. 1769](/us/stat/90/1769)]

Statute 2026-01-12 In force Not indexed

§ 186. Recoveries of damages for antitrust violations, etc

Statute 2026-01-12 In force 2 art.

§ 6656. Failure to make deposit of taxes

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.

§ 60c–3. Transferred

Statute 2026-01-12 In force 2 art.

§ 60c–4. Transferred

Statute 2026-01-12 In force 2 art.

§ 60c–5. Transferred

Statute 2026-01-12 In force 2 art.

§ 60c–6. Transferred

Statute 2026-01-12 In force 2 art.

[§ 184. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(12)](/us/pl/101/508/tXI/s11801/a/12), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]

Statute 2026-01-12 In force Not indexed

§ 60d. Repealed. [Pub. L. 107–68, title I, § 116(b)(1)](/us/pl/107/68/tI/s116/b/1), Nov. 12, 2001, [115 Stat. 573](/us/stat/115/573)

Statute 2026-01-12 In force 2 art.

§ 60d–1. Transferred

Statute 2026-01-12 In force 2 art.

§ 183. Activities not engaged in for profit

Statute 2026-01-12 In force 2 art.

§ 60e–1a. Transferred

Statute 2026-01-12 In force 2 art.

§ 60e–1b. Transferred

Statute 2026-01-12 In force 2 art.

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

Statute 2026-01-12 In force 2 art.

§ 60e–1c. Transferred

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

§ 6428B. 2021 recovery rebates to individuals

Statute 2026-01-12 In force 2 art.

§ 6428A. Additional 2020 recovery rebates for individuals

Statute 2026-01-12 In force 2 art.

§ 6428. 2020 recovery rebates for individuals

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.

§ 180. Expenditures by farmers for fertilizer, etc

Statute 2026-01-12 In force 2 art.

§ 179E. Election to expense advanced mine safety equipment

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.

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

Statute 2026-01-12 In force 2 art.

§ 60e–1d. Transferred

Statute 2026-01-12 In force 2 art.

§ 60e–2. Omitted

Statute 2026-01-12 In force 2 art.

§ 60e–2a. Transferred

Statute 2026-01-12 In force 2 art.

§ 6213. Restrictions applicable to deficiencies; petition to Tax Court

Statute 2026-01-12 In force 2 art.

§ 6212. Notice of deficiency

Statute 2026-01-12 In force 2 art.

§ 60e–2b. Transferred

Statute 2026-01-12 In force 2 art.

§§ 60e–3 to 60e–14. Omitted

Statute 2026-01-12 In force Not indexed

§ 6211. Definition of a deficiency

Statute 2026-01-12 In force 2 art.

59765 laws