Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. Code
/
TITLE 26 - INTERNAL REVENUE...
/
Subtitle A—Income Taxes (§§ 1 – 1564)
Subtitle A—Income Taxes (§§ 1 – 1564)
CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1 – 1400Z–2)
CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (§§ 1401 – 1403)
CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (§ 1411)
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 – 1465)
CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (§§ 1471 – 1474)
[CHAPTER 5—REPEALED] (§§ 1491 – 1494)
CHAPTER 6—CONSOLIDATED RETURNS (§§ 1501 – 1564)