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§ 7501. Liability for taxes withheld or collected - (a) General ruleWhenever any person is required to collect or...
§ 7502. Timely mailing treated as timely filing and paying - (a) General rule(1) Date of deliveryIf any return, claim, statement,...
§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday - When the last day prescribed under authority of the internal...
§ 7504. Fractional parts of a dollar - The Secretary may by regulations provide that in the allowance...
§ 7505. Sale of personal property acquired by the United States - (a) SaleAny personal property acquired by the United States in...
§ 7506. Administration of real estate acquired by the United States - (a) Person charged withThe Secretary shall have charge of all...
§ 7507. Exemption of insolvent banks from tax - (a) Assets in generalWhenever and after any bank or trust...
§ 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation - (a) Time to be disregardedIn the case of an individual...
§ 7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions - (a) In generalIn the case of a taxpayer determined by...
§ 7509. Expenditures incurred by the United States Postal Service - The Postmaster General or his delegate shall at least once...
§ 7510. Exemption from tax of domestic goods purchased for the United States - The privilege existing by provision of law on , or...
[§ 7511. Repealed. , , ] -
§ 7512. Separate accounting for certain collected taxes, etc. - (a) General ruleWhenever any person who is required to collect,...
§ 7513. Reproduction of returns and other documents - (a) In generalThe Secretary is authorized to have any Federal...
§ 7514. Authority to prescribe or modify seals - The Secretary is authorized to prescribe or modify seals of...
[§ 7515. Repealed. , , ] -
§ 7516. Supplying training and training aids on request - The Secretary is authorized within his discretion, upon written request,...
§ 7517. Furnishing on request of statement explaining estate or gift valuation - (a) General ruleIf the Secretary makes a determination or a...
§ 7518. Tax incentives relating to merchant marine capital construction funds - (a) Ceiling on deposits(1) In generalThe amount deposited in a...
§ 7519. Required payments for entities electing not to have required taxable year - (a) General ruleThis section applies to a partnership or S...
§ 7520. Valuation tables - (a) General ruleFor purposes of this title, the value of...
§ 7521. Procedures involving taxpayer interviews - (a) Recording of interviews(1) Recording by taxpayerAny officer or employee...
§ 7522. Content of tax due, deficiency, and other notices - (a) General ruleAny notice to which this section applies shall...
§ 7523. Graphic presentation of major categories of Federal outlays and income - (a) General ruleIn the case of any booklet of instructions...
§ 7524. Annual notice of tax delinquency - Not less often than annually, the Secretary shall send a...
§ 7525. Confidentiality privileges relating to taxpayer communications - (a) Uniform application to taxpayer communications with federally authorized practitioners(1)...
§ 7526. Low-income taxpayer clinics - (a) In generalThe Secretary may, subject to the availability of...
§ 7526A. Return preparation programs for applicable taxpayers - (a) Establishment of Volunteer Income Tax Assistance Matching Grant ProgramThe...
§ 7527. Advance payment of credit for health insurance costs of eligible individuals - (a) General ruleNot later than the date that is 1...
§ 7527A. Advance payment of child tax credit - (a) In generalThe Secretary shall establish a program for making...
§ 7528. Internal Revenue Service user fees - (a) General ruleThe Secretary shall establish a program requiring the...
§ 7529. Notification of suspected identity theft - (a) In generalIf the Secretary determines that there has been...
§ 7530. Application of earned income tax credit to possessions of the United States - (a) Puerto Rico(1) In generalWith respect to calendar year 2021...
CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
Subchapter A— Examination and Inspection
§ 7601. Canvass of districts for taxable persons and objects - (a) General ruleThe Secretary shall, to the extent he deems...
§ 7602. Examination of books and witnesses - (a) Authority to summon, etc.For the purpose of ascertaining the...
§ 7603. Service of summons - (a) In generalA summons issued under section 6420(e)(2), 6421(g)(2), 6427(j)(2),...
§ 7604. Enforcement of summons - (a) Jurisdiction of district courtIf any person is summoned under...
§ 7605. Time and place of examination - (a) Time and placeThe time and place of examination pursuant...
§ 7606. Entry of premises for examination of taxable objects - (a) Entry during dayThe Secretary may enter, in the daytime,...
[§ 7607. Repealed. , , , and , , ] -
§ 7608. Authority of internal revenue enforcement officers - (a) Enforcement of subtitle E and other laws pertaining to...
§ 7609. Special procedures for third-party summonses - (a) Notice(1) In generalIf any summons to which this section...
§ 7610. Fees and costs for witnesses - (a) In generalThe Secretary shall by regulations establish the rates...
§ 7611. Restrictions on church tax inquiries and examinations - (a) Restrictions on inquiries(1) In generalThe Secretary may begin a...
§ 7612. Special procedures for summonses for computer software - (a) General ruleFor purposes of this title—(1) except as provided...
§ 7613. Cross references - (a) Inspection of books, papers, records, or other dataFor inspection...
Subchapter B— General Powers and Duties
§ 7621. Internal revenue districts - (a) Establishment and alterationThe President shall establish convenient internal revenue...
§ 7622. Authority to administer oaths and certify - (a) Internal revenue personnelEvery officer or employee of the Treasury...
§ 7623. Expenses of detection of underpayments and fraud, etc. - (a) In generalThe Secretary, under regulations prescribed by the Secretary,...
§ 7624. Reimbursement to State and local law enforcement agencies - (a) Authorization of reimbursementWhenever a State or local law enforcement...
[Subchapter C— Repealed]
[§ 7641. Repealed. , , ] -
Subchapter D— Possessions
§ 7651. Administration and collection of taxes in possessions - (1) Applicability of administrative provisionsAll provisions of the laws of...
§ 7652. Shipments to the United States - (a) Puerto Rico(1) Rate of taxExcept as provided in section...
§ 7653. Shipments from the United States - (a) Tax imposed(1) Puerto RicoAll articles of merchandise of United...
§ 7654. Coordination of United States and certain possession individual income taxes - (a) General ruleThe net collection of taxes imposed by chapter...
§ 7655. Cross references - (a) Imposition of tax in possessionsFor provisions imposing tax in...
CHAPTER 79— DEFINITIONS
§ 7701. Definitions - (a) When used in this title, where not otherwise distinctly...
§ 7702. Life insurance contract defined - (a) General ruleFor purposes of this title, the term “life...
§ 7702A. Modified endowment contract defined - (a) General ruleFor purposes of section 72, the term “modified...
§ 7702B. Treatment of qualified long-term care insurance - (a) In generalFor purposes of this title—(1) a qualified long-term...
§ 7703. Determination of marital status - (a) General ruleFor purposes of part V of subchapter B...
§ 7704. Certain publicly traded partnerships treated as corporations - (a) General ruleFor purposes of this title, except as provided...
§ 7705. Certified professional employer organizations - (a) In generalFor purposes of this title, the term “certified...
CHAPTER 80— GENERAL RULES
Subchapter A— Application of Internal Revenue Laws
§ 7801. Authority of Department of the Treasury - (a) Powers and duties of Secretary(1) In generalExcept as otherwise...
§ 7802. Internal Revenue Service Oversight Board - (a) EstablishmentThere is established within the Department of the Treasury...
§ 7803. Commissioner of Internal Revenue; other officials - (a) Commissioner of Internal Revenue(1) Appointment(A) In generalThere shall be...
§ 7804. Other personnel - (a) Appointment and supervisionUnless otherwise prescribed by the Secretary, the...
§ 7805. Rules and regulations - (a) AuthorizationExcept where such authority is expressly given by this...
§ 7806. Construction of title - (a) Cross referencesThe cross references in this title to other...
§ 7807. Rules in effect upon enactment of this title - (a) Interim provision for administration of titleUntil regulations are promulgated...
§ 7808. Depositaries for collections - The Secretary is authorized to designate one or more depositaries...
§ 7809. Deposit of collections - (a) General ruleExcept as provided in subsections (b) and (c)...
§ 7810. Revolving fund for redemption of real property - (a) Establishment of fundThere is established a revolving fund, under...
§ 7811. Taxpayer Assistance Orders - (a) Authority to issue(1) In generalUpon application filed by a...
§ 7812. Streamlined critical pay authority for information technology positions - (1) section 9503 of title 5, United States Code, shall...
Subchapter B— Effective Date and Related Provisions
§ 7851. Applicability of revenue laws - (a) General rulesExcept as otherwise provided in any section of...
§ 7852. Other applicable rules - (a) Separability clauseIf any provision of this title, or the...
Subchapter C— Provisions Affecting More Than One Subtitle
§ 7871. Indian tribal governments treated as States for certain purposes - (a) General ruleAn Indian tribal government shall be treated as...
§ 7872. Treatment of loans with below-market interest rates - (a) Treatment of gift loans and demand loans(1) In generalFor...
§ 7873. Income derived by Indians from exercise of fishing rights - (a) In general(1) Income and self-employment taxesNo tax shall be...
§ 7874. Rules relating to expatriated entities and their foreign parents - (a) Tax on inversion gain of expatriated entities(1) In generalThe...