US Code catalog — 59765+ sections

§ 6434. Trump accounts contribution pilot program

Statute 2026-01-12 In force 2 art.

§ 646. Tax treatment of electing Alaska Native Settlement Trusts

Statute 2026-01-12 In force 2 art.

§ 65. Ordinary loss defined

Statute 2026-01-12 In force 2 art.

§ 6514. Credits or refunds after period of limitation

Statute 2026-01-12 In force 2 art.

§ 6531. Periods of limitation on criminal prosecutions

Statute 2026-01-12 In force 2 art.

§ 66. Treatment of community income

Statute 2026-01-12 In force 2 art.

§ 6621. Determination of rate of interest

Statute 2026-01-12 In force 2 art.

§ 6659. Improper claim for Trump account contribution pilot program credit

Statute 2026-01-12 In force 2 art.

[§§ 6659A to 6661. Repealed. [Pub. L. 101–239, title VII, § 7721(c)(2)](/us/pl/101/239/tVII/s7721/c/2), Dec. 19, 1989, [103 Stat. 2399](/us/stat/103/2399)]

Statute 2026-01-12 In force Not indexed

§ 6671. Rules for application of assessable penalties

Statute 2026-01-12 In force 2 art.

[§ 6683. Repealed. [Pub. L. 109–135, title IV, § 403(n)(3)(A)](/us/pl/109/135/tIV/s403/n/3/A), Dec. 21, 2005, [119 Stat. 2626](/us/stat/119/2626)]

Statute 2026-01-12 In force Not indexed

§ 6694. Understatement of taxpayer’s liability by tax return preparer

Statute 2026-01-12 In force 2 art.

§ 6698. Failure to file partnership return

Statute 2026-01-12 In force 2 art.

§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702

Statute 2026-01-12 In force 2 art.

§ 6713. Disclosure or use of information by preparers of returns

Statute 2026-01-12 In force 2 art.

§ 6723. Failure to comply with other information reporting requirements

Statute 2026-01-12 In force 2 art.

§ 6725. Failure to report information under section 4101

Statute 2026-01-12 In force 2 art.

§ 674. Power to control beneficial enjoyment

Statute 2026-01-12 In force 2 art.

§ 676. Power to revoke

Statute 2026-01-12 In force 2 art.

§ 678. Person other than grantor treated as substantial owner

Statute 2026-01-12 In force 2 art.

[§ 682. Repealed. [Pub. L. 115–97, title I, § 11051(b)(1)(C)](/us/pl/115/97/tI/s11051/b/1/C), Dec. 22, 2017, [131 Stat. 2089](/us/stat/131/2089)]

Statute 2026-01-12 In force Not indexed

§ 6904. Prohibition of injunctions

Statute 2026-01-12 In force 2 art.

§ 701. Partners, not partnership, subject to tax

Statute 2026-01-12 In force 2 art.

§ 7012. Cross references

Statute 2026-01-12 In force 2 art.

§ 705. Determination of basis of partner’s interest

Statute 2026-01-12 In force 2 art.

§ 708. Continuation of partnership

Statute 2026-01-12 In force 2 art.

§ 7102. Single bond in lieu of multiple bonds

Statute 2026-01-12 In force 2 art.

§ 7121. Closing agreements

Statute 2026-01-12 In force 2 art.

§ 7124. Cross references

Statute 2026-01-12 In force 2 art.

§ 7206. Fraud and false statements

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.

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

Statute 2026-01-12 In force 2 art.

[§ 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

§ 7270. Insurance policies

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.

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

Statute 2026-01-12 In force 2 art.

§ 7407. Action to enjoin tax return preparers

Statute 2026-01-12 In force 2 art.

§ 741. Recognition and character of gain or loss on sale or exchange

Statute 2026-01-12 In force 2 art.

§ 742. Basis of transferee partner’s interest

Statute 2026-01-12 In force 2 art.

§ 7425. Discharge of liens

Statute 2026-01-12 In force 2 art.

§ 7452. Representation of parties

Statute 2026-01-12 In force 2 art.

§ 7456. Administration of oaths and procurement of testimony

Statute 2026-01-12 In force 2 art.

§ 5216. Regulation of operations

Statute 2026-01-12 In force 2 art.

§ 5231. Entry for deposit

Statute 2026-01-12 In force 2 art.

§ 5273. Sale, use, and recovery of denatured distilled spirits

Statute 2026-01-12 In force 2 art.

§ 5291. General

Statute 2026-01-12 In force 2 art.

§ 529A. Qualified ABLE programs

Statute 2026-01-12 In force 2 art.

§ 5301. General

Statute 2026-01-12 In force 2 art.

§ 5312. Production and use of distilled spirits for experimental research

Statute 2026-01-12 In force 2 art.

§ 5353. Bonded wine warehouse

Statute 2026-01-12 In force 2 art.

59765 laws