§ 2 Definitions and special rules
§ 3 Tax tables for individuals
§ 5 Cross references relating to tax on individuals
§ 12 Cross references relating to tax on corporations
§ 22 Credit for the elderly and the permanently and totally disabled
§ 27 Taxes of foreign countries and possessions of the United States
§ 31 Tax withheld on wages
§ 33 Tax withheld at source on nonresident aliens and foreign corporations
§ 61 Gross income defined
§ 62 Adjusted gross income defined
§ 63 Taxable income defined
§ 72 Annuities; certain proceeds of endowment and life insurance contracts
§ 75 Dealers in tax-exempt securities
§ 77 Commodity credit loans
§ 101 Certain death benefits
§ 102 Gifts and inheritances
§ 103 Interest on State and local bonds
§ 104 Compensation for injuries or sickness
§ 105 Amounts received under accident and health plans
§ 106 Contributions by employer to accident and health plans
§ 107 Rental value of parsonages
§ 108 Income from discharge of indebtedness
§ 109 Improvements by lessee on lessor’s property
§ 111 Recovery of tax benefit items
§ 112 Certain combat zone compensation of members of the Armed Forces
§ 115 Income of States, municipalities, etc.
§ 117 Qualified scholarships
§ 118 Contributions to the capital of a corporation
§ 119 Meals or lodging furnished for the convenience of the employer
§ 140 Cross references to other Acts
§ 151 Allowance of deductions for personal exemptions
§ 161 Allowance of deductions
§ 162 Trade or business expenses
§ 170 Charitable, etc., contributions and gifts
§ 171 Amortizable bond premium
§ 172 Net operating loss deduction
§ 173 Circulation expenditures
§ 174 Amortization of research and experimental expenditures
§ 175 Soil and water conservation expenditures; endangered species recovery expenditures
§ 211 Allowance of deductions
§ 212 Expenses for production of income
§ 213 Medical, dental, etc., expenses
§ 216 Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
§ 241 Allowance of special deductions
§ 243 Dividends received by corporations
§ 245 Dividends received from certain foreign corporations
§ 246 Rules applying to deductions for dividends received
§ 248 Organizational expenditures
§ 261 General rule for disallowance of deductions
§ 262 Personal, living, and family expenses
§ 263 Capital expenditures
§ 264 Certain amounts paid in connection with insurance contracts
§ 265 Expenses and interest relating to tax-exempt income
§ 267 Losses, expenses, and interest with respect to transactions between related taxpayers
§ 268 Sale of land with unharvested crop
§ 269 Acquisitions made to evade or avoid income tax
§ 271 Debts owed by political parties, etc.
§ 272 Disposal of coal or domestic iron ore
§ 273 Holders of life or terminable interest
§ 301 Distributions of property
§ 302 Distributions in redemption of stock
§ 303 Distributions in redemption of stock to pay death taxes
§ 304 Redemption through use of related corporations
§ 305 Distributions of stock and stock rights
§ 306 Dispositions of certain stock
§ 307 Basis of stock and stock rights acquired in distributions
§ 311 Taxability of corporation on distribution
§ 312 Effect on earnings and profits
§ 318 Constructive ownership of stock
§ 331 Gain or loss to shareholder in corporate liquidations
§ 332 Complete liquidations of subsidiaries
§ 334 Basis of property received in liquidations
§ 346 Definition and special rule
§ 351 Transfer to corporation controlled by transferor
§ 354 Exchanges of stock and securities in certain reorganizations
§ 355 Distribution of stock and securities of a controlled corporation
§ 356 Receipt of additional consideration
§ 357 Assumption of liability
§ 358 Basis to distributees
§ 361 Nonrecognition of gain or loss to corporations; treatment of distributions
§ 362 Basis to corporations
§ 367 Foreign corporations
§ 368 Definitions relating to corporate reorganizations
§ 381 Carryovers in certain corporate acquisitions
§ 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
§ 401 Qualified pension, profit-sharing, and stock bonus plans
§ 402 Taxability of beneficiary of employees’ trust
§ 403 Taxation of employee annuities
§ 404 Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan
§ 441 Period for computation of taxable income
§ 442 Change of annual accounting period
§ 443 Returns for a period of less than 12 months
§ 446 General rule for methods of accounting
§ 451 General rule for taxable year of inclusion
§ 454 Obligations issued at discount
§ 461 General rule for taxable year of deduction
§ 471 General rule for inventories
§ 472 Last-in, first-out inventories
§ 481 Adjustments required by changes in method of accounting
§ 482 Allocation of income and deductions among taxpayers
§ 501 Exemption from tax on corporations, certain trusts, etc.
§ 502 Feeder organizations
§ 503 Requirements for exemption
§ 511 Imposition of tax on unrelated business income of charitable, etc., organizations
§ 512 Unrelated business taxable income
§ 513 Unrelated trade or business
§ 514 Unrelated debt-financed income
§ 515 Taxes of foreign countries and possessions of the United States
§ 521 Exemption of farmers’ cooperatives from tax
§ 526 Shipowners’ protection and indemnity associations
§ 531 Imposition of accumulated earnings tax
§ 532 Corporations subject to accumulated earnings tax
§ 533 Evidence of purpose to avoid income tax
§ 535 Accumulated taxable income
§ 536 Income not placed on annual basis
§ 537 Reasonable needs of the business
§ 541 Imposition of personal holding company tax
§ 542 Definition of personal holding company
§ 543 Personal holding company income
§ 544 Rules for determining stock ownership
§ 545 Undistributed personal holding company income
§ 546 Income not placed on annual basis
§ 547 Deduction for deficiency dividends
§ 561 Definition of deduction for dividends paid
§ 562 Rules applicable in determining dividends eligible for dividends paid deduction
§ 563 Rules relating to dividends paid after close of taxable year
§ 582 Bad debts, losses, and gains with respect to securities held by financial institutions
§ 591 Deduction for dividends paid on deposits
§ 593 Reserves for losses on loans
§ 594 Alternative tax for mutual savings banks conducting life insurance business
§ 611 Allowance of deduction for depletion
§ 612 Basis for cost depletion
§ 613 Percentage depletion
§ 614 Definition of property
§ 616 Development expenditures
§ 631 Gain or loss in the case of timber, coal, or domestic iron ore
§ 642 Special rules for credits and deductions
§ 643 Definitions applicable to subparts A, B, C, and D
§ 651 Deduction for trusts distributing current income only
§ 652 Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
§ 661 Deduction for estates and trusts accumulating income or distributing corpus
§ 662 Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
§ 663 Special rules applicable to sections 661 and 662
§ 665 Definitions applicable to subpart D
§ 666 Accumulation distribution allocated to preceding years
§ 667 Treatment of amounts deemed distributed by trust in preceding years
§ 671 Trust income, deductions, and credits attributable to grantors and others as substantial owners
§ 672 Definitions and rules
§ 673 Reversionary interests
§ 674 Power to control beneficial enjoyment
§ 675 Administrative powers
§ 677 Income for benefit of grantor
§ 678 Person other than grantor treated as substantial owner
§ 681 Limitation on charitable deduction
§ 683 Use of trust as an exchange fund
§ 691 Recipients of income in respect of decedents
§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
§ 701 Partners, not partnership, subject to tax
§ 702 Income and credits of partner
§ 703 Partnership computations
§ 704 Partner’s distributive share
§ 705 Determination of basis of partner’s interest
§ 706 Taxable years of partner and partnership
§ 707 Transactions between partner and partnership
§ 708 Continuation of partnership
§ 721 Nonrecognition of gain or loss on contribution
§ 722 Basis of contributing partner’s interest
§ 723 Basis of property contributed to partnership
§ 731 Extent of recognition of gain or loss on distribution
§ 732 Basis of distributed property other than money
§ 733 Basis of distributee partner’s interest
§ 734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
§ 736 Payments to a retiring partner or a deceased partner’s successor in interest
§ 741 Recognition and character of gain or loss on sale or exchange
§ 742 Basis of transferee partner’s interest
§ 743 Special rules where section 754 election or substantial built-in loss
§ 751 Unrealized receivables and inventory items
§ 752 Treatment of certain liabilities
§ 753 Partner receiving income in respect of decedent
§ 754 Manner of electing optional adjustment to basis of partnership property
§ 755 Rules for allocation of basis
§ 831 Tax on insurance companies other than life insurance companies
§ 832 Insurance company taxable income
§ 834 Determination of taxable investment income
§ 841 Credit for foreign taxes
§ 842 Foreign companies carrying on insurance business
§ 851 Definition of regulated investment company
§ 852 Taxation of regulated investment companies and their shareholders
§ 853 Foreign tax credit allowed to shareholders
§ 854 Limitations applicable to dividends received from regulated investment company
§ 855 Dividends paid by regulated investment company after close of taxable year
§ 861 Income from sources within the United States
§ 862 Income from sources without the United States
§ 863 Special rules for determining source
§ 864 Definitions and special rules
§ 871 Tax on nonresident alien individuals
§ 874 Allowance of deductions and credits
§ 875 Partnerships; beneficiaries of estates and trusts
§ 876 Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
§ 878 Foreign educational, charitable, and certain other exempt organizations
§ 881 Tax on income of foreign corporations not connected with United States business
§ 882 Tax on income of foreign corporations connected with United States business
§ 883 Exclusions from gross income
§ 891 Doubling of rates of tax on citizens and corporations of certain foreign countries
§ 892 Income of foreign governments and of international organizations
§ 893 Compensation of employees of foreign governments or international organizations
§ 894 Income affected by treaty
§ 901 Taxes of foreign countries and of possessions of United States
§ 903 Credit for taxes in lieu of income, etc., taxes
§ 904 Limitation on credit
§ 911 Citizens or residents of the United States living abroad
§ 912 Exemption for certain allowances
§ 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands
§ 933 Income from sources within Puerto Rico
§ 1001 Determination of amount of and recognition of gain or loss
§ 1011 Adjusted basis for determining gain or loss
§ 1013 Basis of property included in inventory
§ 1014 Basis of property acquired from a decedent
§ 1015 Basis of property acquired by gifts and transfers in trust
§ 1017 Discharge of indebtedness
§ 1019 Property on which lessee has made improvements
§ 1031 Exchange of real property held for productive use or investment
§ 1032 Exchange of stock for property
§ 1033 Involuntary conversions
§ 1035 Certain exchanges of insurance policies
§ 1036 Stock for stock of same corporation
§ 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§ 1053 Property acquired before March 1, 1913
§ 1091 Loss from wash sales of stock or securities
§ 1211 Limitation on capital losses
§ 1212 Capital loss carrybacks and carryovers
§ 1222 Other terms relating to capital gains and losses
§ 1223 Holding period of property
§ 1231 Property used in the trade or business and involuntary conversions
§ 1233 Gains and losses from short sales
§ 1235 Sale or exchange of patents
§ 1237 Real property subdivided for sale
§ 1239 Gain from sale of depreciable property between certain related taxpayers
§ 1241 Cancellation of lease or distributor’s agreement
§ 1312 Circumstances of adjustment
§ 1314 Amount and method of adjustment
§ 1341 Computation of tax where taxpayer restores substantial amount held under claim of right
§ 1403 Miscellaneous provisions
§ 1441 Withholding of tax on nonresident aliens
§ 1442 Withholding of tax on foreign corporations
§ 1443 Foreign tax-exempt organizations
§ 1461 Liability for withheld tax
§ 1462 Withheld tax as credit to recipient of income
§ 1463 Tax paid by recipient of income
§ 1464 Refunds and credits with respect to withheld tax
§ 1501 Privilege to file consolidated returns
§ 1503 Computation and payment of tax
§ 2001 Imposition and rate of tax
§ 2013 Credit for tax on prior transfers
§ 2014 Credit for foreign death taxes
§ 2015 Credit for death taxes on remainders
§ 2016 Recovery of taxes claimed as credit
§ 2031 Definition of gross estate
§ 2033 Property in which the decedent had an interest
§ 2034 Dower or curtesy interests
§ 2035 Adjustments for certain gifts made within 3 years of decedent’s death
§ 2036 Transfers with retained life estate
§ 2037 Transfers taking effect at death
§ 2042 Proceeds of life insurance
§ 2043 Transfers for insufficient consideration
§ 2051 Definition of taxable estate
§ 2053 Expenses, indebtedness, and taxes
§ 2055 Transfers for public, charitable, and religious uses
§ 2056 Bequests, etc., to surviving spouse
§ 2103 Definition of gross estate
§ 2104 Property within the United States
§ 2105 Property without the United States
§ 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
§ 2204 Discharge of fiduciary from personal liability
§ 2205 Reimbursement out of estate
§ 2206 Liability of life insurance beneficiaries
§ 2207 Liability of recipient of property over which decedent had power of appointment
§ 2504 Taxable gifts for preceding calendar periods
§ 2513 Gift by husband or wife to third party
§ 2516 Certain property settlements
§ 2522 Charitable and similar gifts
§ 3102 Deduction of tax from wages
§ 3112 Instrumentalities of the United States
§ 3123 Deductions as constructive payments
§ 3124 Estimate of revenue reduction
§ 3202 Deduction of tax from compensation
§ 3212 Determination of compensation
§ 3303 Conditions of additional credit allowance
§ 3305 Applicability of State law
§ 3307 Deductions as constructive payments
§ 3402 Income tax collected at source
§ 3404 Return and payment by governmental employer
§ 3501 Collection and payment of taxes
§ 3502 Nondeductibility of taxes in computing taxable income
§ 3504 Acts to be performed by agents
§ 4082 Exemptions for diesel fuel and kerosene
§ 4083 Definitions; special rule; administrative authority
§ 4102 Inspection of records by local officers
§ 4218 Use by manufacturer or importer considered sale
§ 4219 Application of tax in case of sales by other than manufacturer or importer
§ 4291 Cases where persons receiving payment must collect tax
§ 4293 Exemption for United States and possessions
§ 4413 Certain provisions made applicable
§ 4422 Applicability of Federal and State laws
§ 4903 Liability in case of business in more than one location
§ 4904 Liability in case of different businesses of same ownership and location
§ 4905 Liability in case of death or change of location
§ 4906 Application of State laws
§ 4907 Federal agencies or instrumentalities
§ 5703 Liability for tax and method of payment
§ 5705 Credit, refund, or allowance of tax
§ 5723 Packages, marks, labels, and notices
§ 5741 Records to be maintained
§ 5751 Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal
§ 5752 Restrictions relating to marks, labels, notices, and packages
§ 5753 Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes
§ 6001 Notice or regulations requiring records, statements, and special returns
§ 6011 General requirement of return, statement, or list
§ 6012 Persons required to make returns of income
§ 6013 Joint returns of income tax by husband and wife
§ 6014 Income tax return—tax not computed by taxpayer
§ 6017 Self-employment tax returns
§ 6020 Returns prepared for or executed by Secretary
§ 6021 Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
§ 6031 Return of partnership income
§ 6032 Returns of banks with respect to common trust funds
§ 6033 Returns by exempt organizations
§ 6034 Returns by certain trusts
§ 6036 Notice of qualification as executor or receiver
§ 6042 Returns regarding payments of dividends and corporate earnings and profits
§ 6043 Liquidating, etc., transactions
§ 6044 Returns regarding payments of patronage dividends
§ 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§ 6061 Signing of returns and other documents
§ 6062 Signing of corporation returns
§ 6063 Signing of partnership returns
§ 6064 Signature presumed authentic
§ 6065 Verification of returns
§ 6071 Time for filing returns and other documents
§ 6072 Time for filing income tax returns
§ 6075 Time for filing estate and gift tax returns
§ 6081 Extension of time for filing returns
§ 6091 Place for filing returns or other documents
§ 6101 Period covered by returns or other documents
§ 6102 Computations on returns or other documents
§ 6103 Confidentiality and disclosure of returns and return information
§ 6104 Publicity of information required from certain exempt organizations and certain trusts
§ 6108 Statistical publications and studies
§ 6151 Time and place for paying tax shown on returns
§ 6155 Payment on notice and demand
§ 6161 Extension of time for paying tax
§ 6163 Extension of time for payment of estate tax on value of reversionary or remainder interest in property
§ 6164 Extension of time for payment of taxes by corporations expecting carrybacks
§ 6165 Bonds where time to pay tax or deficiency has been extended
§ 6202 Establishment by regulations of mode or time of assessment
§ 6204 Supplemental assessments
§ 6205 Special rules applicable to certain employment taxes
§ 6211 Definition of a deficiency
§ 6213 Restrictions applicable to deficiencies; petition to Tax Court
§ 6214 Determinations by Tax Court
§ 6215 Assessment of deficiency found by Tax Court
§ 6302 Mode or time of collection
§ 6303 Notice and demand for tax
§ 6311 Payment of tax by commercially acceptable means
§ 6313 Fractional parts of a cent
§ 6315 Payments of estimated income tax
§ 6316 Payment by foreign currency
§ 6323 Validity and priority against certain persons
§ 6324 Special liens for estate and gift taxes
§ 6325 Release of lien or discharge of property
§ 6332 Surrender of property subject to levy
§ 6334 Property exempt from levy
§ 6335 Sale of seized property
§ 6336 Sale of perishable goods
§ 6338 Certificate of sale; deed of real property
§ 6339 Legal effect of certificate of sale of personal property and deed of real property
§ 6341 Expense of levy and sale
§ 6342 Application of proceeds of levy
§ 6343 Authority to release levy and return property
§ 6401 Amounts treated as overpayments
§ 6402 Authority to make credits or refunds
§ 6403 Overpayment of installment
§ 6405 Reports of refunds and credits
§ 6406 Prohibition of administrative review of decisions
§ 6407 Date of allowance of refund or credit
§ 6411 Tentative carryback and refund adjustments
§ 6413 Special rules applicable to certain employment taxes
§ 6415 Credits or refunds to persons who collected certain taxes
§ 6416 Certain taxes on sales and services
§ 6501 Limitations on assessment and collection
§ 6502 Collection after assessment
§ 6503 Suspension of running of period of limitation
§ 6511 Limitations on credit or refund
§ 6512 Limitations in case of petition to Tax Court
§ 6513 Time return deemed filed and tax considered paid
§ 6514 Credits or refunds after period of limitation
§ 6521 Mitigation of effect of limitation in case of related taxes under different chapters
§ 6531 Periods of limitation on criminal prosecutions
§ 6532 Periods of limitation on suits
§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6602 Interest on erroneous refund recoverable by suit
§ 6611 Interest on overpayments
§ 6651 Failure to file tax return or to pay tax
§ 6652 Failure to file certain information returns, registration statements, etc.
§ 6653 Failure to pay stamp tax
§ 6654 Failure by individual to pay estimated income tax
§ 6655 Failure by corporation to pay estimated income tax
§ 6656 Failure to make deposit of taxes
§ 6671 Rules for application of assessable penalties
§ 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
§ 6673 Sanctions and costs awarded by courts
§ 6674 Fraudulent statement or failure to furnish statement to employee
§ 6801 Authority for establishment, alteration, and distribution
§ 6802 Supply and distribution
§ 6803 Accounting and safeguarding
§ 6804 Attachment and cancellation
§ 6806 Occupational tax stamps
§ 6807 Stamping, marking, and branding seized goods
§ 6808 Special provisions relating to stamps
§ 6851 Termination assessments of income tax
§ 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
§ 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6863 Stay of collection of jeopardy assessments
§ 6864 Termination of extended period for payment in case of carryback
§ 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
§ 6872 Suspension of period on assessment
§ 6902 Provisions of special application to transferees
§ 6903 Notice of fiduciary relationship
§ 6904 Prohibition of injunctions
§ 7001 Collection of foreign items
§ 7011 Registration—persons paying a special tax
§ 7102 Single bond in lieu of multiple bonds
§ 7103 Cross references—Other provisions for bonds
§ 7201 Attempt to evade or defeat tax
§ 7202 Willful failure to collect or pay over tax
§ 7203 Willful failure to file return, supply information, or pay tax
§ 7204 Fraudulent statement or failure to make statement to employees
§ 7205 Fraudulent withholding exemption certificate or failure to supply information
§ 7206 Fraud and false statements
§ 7207 Fraudulent returns, statements, or other documents
§ 7208 Offenses relating to stamps
§ 7209 Unauthorized use or sale of stamps
§ 7210 Failure to obey summons
§ 7211 False statements to purchasers or lessees relating to tax
§ 7212 Attempts to interfere with administration of internal revenue laws
§ 7213 Unauthorized disclosure of information
§ 7214 Offenses by officers and employees of the United States
§ 7231 Failure to obtain license for collection of foreign items
§ 7232 Failure to register or reregister under section 4101, false representations of registration status, etc.
§ 7261 Representation that retailers’ excise tax is excluded from price of article
§ 7262 Violation of occupational tax laws relating to wagering—failure to pay special tax
§ 7268 Possession with intent to sell in fraud of law or to evade tax
§ 7269 Failure to produce records
§ 7271 Penalties for offenses relating to stamps
§ 7272 Penalty for failure to register or reregister
§ 7273 Penalties for offenses relating to special taxes
§ 7301 Property subject to tax
§ 7302 Property used in violation of internal revenue laws
§ 7303 Other property subject to forfeiture
§ 7304 Penalty for fraudulently claiming drawback
§ 7321 Authority to seize property subject to forfeiture
§ 7322 Delivery of seized personal property to United States marshal
§ 7323 Judicial action to enforce forfeiture
§ 7324 Special disposition of perishable goods
§ 7325 Personal property valued at $100,000 or less
§ 7327 Customs laws applicable
§ 7341 Penalty for sales to evade tax
§ 7342 Penalty for refusal to permit entry or examination
§ 7343 Definition of term “person”
§ 7344 Extended application of penalties relating to officers of the Treasury Department
§ 7402 Jurisdiction of district courts
§ 7403 Action to enforce lien or to subject property to payment of tax
§ 7404 Authority to bring civil action for estate taxes
§ 7405 Action for recovery of erroneous refunds
§ 7406 Disposition of judgments and moneys recovered
§ 7421 Prohibition of suits to restrain assessment or collection
§ 7422 Civil actions for refund
§ 7423 Repayments to officers or employees
§ 7446 Times and places of sessions
§ 7452 Representation of parties
§ 7453 Rules of practice, procedure, and evidence
§ 7454 Burden of proof in fraud, foundation manager, and transferee cases
§ 7456 Administration of oaths and procurement of testimony
§ 7460 Provisions of special application to divisions
§ 7461 Publicity of proceedings
§ 7465 Provisions of special application to transferees
§ 7474 Fee for transcript of record
§ 7481 Date when Tax Court decision becomes final
§ 7484 Change of incumbent in office
§ 7485 Bond to stay assessment and collection
§ 7486 Refund, credit, or abatement of amounts disallowed
§ 7501 Liability for taxes withheld or collected
§ 7502 Timely mailing treated as timely filing and paying
§ 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7504 Fractional parts of a dollar
§ 7505 Sale of personal property acquired by the United States
§ 7506 Administration of real estate acquired by the United States
§ 7507 Exemption of insolvent banks from tax
§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§ 7509 Expenditures incurred by the United States Postal Service
§ 7510 Exemption from tax of domestic goods purchased for the United States
§ 7601 Canvass of districts for taxable persons and objects
§ 7602 Examination of books and witnesses
§ 7605 Time and place of examination
§ 7606 Entry of premises for examination of taxable objects
§ 7621 Internal revenue districts
§ 7622 Authority to administer oaths and certify
§ 7623 Expenses of detection of underpayments and fraud, etc.
§ 7651 Administration and collection of taxes in possessions
§ 7652 Shipments to the United States
§ 7653 Shipments from the United States
§ 7654 Coordination of United States and certain possession individual income taxes
§ 7801 Authority of Department of the Treasury
§ 7802 Internal Revenue Service Oversight Board
§ 7803 Commissioner of Internal Revenue; other officials
§ 7807 Rules in effect upon enactment of this title
§ 7808 Depositaries for collections
§ 7851 Applicability of revenue laws
§ 8003 Election of chairman and vice chairman
§ 8004 Appointment and compensation of staff
§ 8023 Additional powers to obtain data