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Primary source · 26 U.S.C.

The Internal Revenue Code

Every section of Title 26, word for word, with an outline, defined terms, amendment history and cross-references on each page.

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The sections people look up most, grouped by what they are about. Our grouping; the headings are the Code's own.

Income: what counts

Business and investment deductions

Rates, families and credits

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Deadlines, penalties and procedure

Recently amended

The latest dates in each section's source credit, newest first.

  1. § 62 Adjusted gross income definedPub. L. 119–111
  2. § 165 LossesPub. L. 119–108
  3. § 139M Compensation for losses or damages resulting from certain wildfiresPub. L. 119–108
  4. § 63 Taxable income definedPub. L. 119–108
  5. § 9508 Leaking Underground Storage Tank Trust FundPub. L. 119–103
  6. § 9504 Sport Fish Restoration and Boating Trust FundPub. L. 119–103
  7. § 9503 Highway Trust FundPub. L. 119–103
  8. § 9831 General exceptionsPub. L. 119–75
  9. § 9826 Oversight of entities that provide pharmacy benefit management servicesPub. L. 119–75
  10. § 4980D Failure to meet certain group health plan requirementsPub. L. 119–75
  11. § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actionsPub. L. 119–64
  12. § 6303 Notice and demand for taxPub. L. 119–64

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

Every chapter of the Code

Subtitle A Income Taxes

  1. Chapter 1 NORMAL TAXES AND SURTAXES §§ 1–1400Z–2
  2. Chapter 2 TAX ON SELF-EMPLOYMENT INCOME §§ 1401–1403
  3. Chapter 2A UNEARNED INCOME MEDICARE CONTRIBUTION § 1411
  4. Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS §§ 1441–1465
  5. Chapter 4 TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS §§ 1471–1474
  6. Chapter 5 REPEALED
    1. § 1491, 1492 Repealed
    2. § 1493 Repealed
    3. § 1494 Repealed
  7. Chapter 6 CONSOLIDATED RETURNS §§ 1501–1564

Subtitle B Estate and Gift Taxes

  1. Chapter 11 ESTATE TAX §§ 2001–2210
  2. Chapter 12 GIFT TAX §§ 2501–2524
  3. Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS §§ 2601–2664
  4. Chapter 14 SPECIAL VALUATION RULES §§ 2701–2704
  5. Chapter 15 GIFTS AND BEQUESTS FROM EXPATRIATES § 2801

Subtitle C Employment Taxes

  1. Chapter 21 FEDERAL INSURANCE CONTRIBUTIONS ACT §§ 3101–3134
  2. Chapter 22 RAILROAD RETIREMENT TAX ACT §§ 3201–3241
  3. Chapter 23 FEDERAL UNEMPLOYMENT TAX ACT §§ 3301–3311
  4. Chapter 23A RAILROAD UNEMPLOYMENT REPAYMENT TAX §§ 3321–3323
  5. Chapter 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES §§ 3401–3451–3456
  6. Chapter 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES §§ 3501–3512

Subtitle D Miscellaneous Excise Taxes

  1. Chapter 31 RETAIL EXCISE TAXES §§ 4001–4003–4053
  2. Chapter 32 MANUFACTURERS EXCISE TAXES §§ 4061–4063–4227
  3. Chapter 33 FACILITIES AND SERVICES §§ 4231–4234–4294, 4295
  4. Chapter 34 TAXES ON CERTAIN INSURANCE POLICIES §§ 4371–4377
  5. Chapter 35 TAXES ON WAGERING §§ 4401–4424
  6. Chapter 36 CERTAIN OTHER EXCISE TAXES §§ 4461–4495–4498
  7. Chapter 37 REPURCHASE OF CORPORATE STOCK § 4501
  8. Chapter 38 REPEALED
    1. § 4521 Repealed
    2. § 4531, 4532 Repealed
    3. § 4541, 4542 Repealed
    4. § 4551–4553 Repealed
    5. § 4561, 4562 Repealed
    6. § 4571, 4572 Repealed
    7. § 4581, 4582 Repealed
    8. § 4591–4597 Repealed
    9. § 4601–4603 Repealed
  9. Chapter 38 ENVIRONMENTAL TAXES §§ 4611–4682
  10. Chapter 39 REGISTRATION-REQUIRED OBLIGATIONS § 4701
  11. Chapter 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES §§ 4901–4907
  12. Chapter 41 PUBLIC CHARITIES §§ 4911–4912
  13. Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS §§ 4940–4968
  14. Chapter 43 QUALIFIED PENSION, ETC., PLANS §§ 4971–4980I
  15. Chapter 44 QUALIFIED INVESTMENT ENTITIES §§ 4981–4982
  16. Chapter 45 PROVISIONS RELATING TO EXPATRIATED ENTITIES § 4985
  17. Chapter 46 GOLDEN PARACHUTE PAYMENTS § 4999
  18. Chapter 47 CERTAIN GROUP HEALTH PLANS § 5000
  19. Chapter 48 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE § 5000A
  20. Chapter 49 COSMETIC SERVICES § 5000B
  21. Chapter 50 FOREIGN PROCUREMENT § 5000C
  22. Chapter 50A DESIGNATED DRUGS § 5000D

Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes

  1. Chapter 51 DISTILLED SPIRITS, WINES, AND BEER §§ 5001–5692
  2. Chapter 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES §§ 5701–5763
  3. Chapter 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS §§ 5801–5872
  4. Chapter 54 GREENMAIL § 5881
  5. Chapter 55 STRUCTURED SETTLEMENT FACTORING TRANSACTIONS § 5891

Subtitle F Procedure and Administration

  1. Chapter 61 INFORMATION AND RETURNS §§ 6001–6117
  2. Chapter 62 TIME AND PLACE FOR PAYING TAX §§ 6151–6167
  3. Chapter 63 ASSESSMENT §§ 6201–6241
  4. Chapter 64 COLLECTION §§ 6301–6361–6365
  5. Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS §§ 6401–6435
  6. Chapter 66 LIMITATIONS §§ 6501–6533
  7. Chapter 67 INTEREST §§ 6601–6631
  8. Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES §§ 6651–6751
  9. Chapter 69 GENERAL PROVISIONS RELATING TO STAMPS §§ 6801–6808
  10. Chapter 70 JEOPARDY, RECEIVERSHIPS, ETC. §§ 6851–6873
  11. Chapter 71 TRANSFEREES AND FIDUCIARIES §§ 6901–6905
  12. Chapter 72 LICENSING AND REGISTRATION §§ 7001–7012
  13. Chapter 73 BONDS §§ 7101–7103
  14. Chapter 74 CLOSING AGREEMENTS AND COMPROMISES §§ 7121–7124
  15. Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES §§ 7201–7345
  16. Chapter 76 JUDICIAL PROCEEDINGS §§ 7401–7491
  17. Chapter 77 MISCELLANEOUS PROVISIONS §§ 7501–7530
  18. Chapter 78 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE §§ 7601–7655
  19. Chapter 79 DEFINITIONS §§ 7701–7705
  20. Chapter 80 GENERAL RULES §§ 7801–7874

Subtitle G The Joint Committee on Taxation

  1. Chapter 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE §§ 8001–8005
  2. Chapter 92 POWERS AND DUTIES OF THE JOINT COMMITTEE §§ 8021–8023

Subtitle H Financing of Presidential Election Campaigns

  1. Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND §§ 9001–9013
  2. Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT §§ 9031–9042

Subtitle I Trust Fund Code

  1. Chapter 98 TRUST FUND CODE §§ 9501–9602

Subtitle J Coal Industry Health Benefits

  1. Chapter 99 COAL INDUSTRY HEALTH BENEFITS §§ 9701–9722

Subtitle K Group Health Plan Requirements

  1. Chapter 100 GROUP HEALTH PLAN REQUIREMENTS §§ 9801–9834