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  4. TITLE 26 - INTERNAL REVENUE...
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  6. Subtitle F—Procedure and Administration (§§ 600...


Subtitle F—Procedure and Administration (§§ 6001 – 7874)


  • CHAPTER 61—INFORMATION AND RETURNS (§§ 6001 – 6117)
  • CHAPTER 62—TIME AND PLACE FOR PAYING TAX (§§ 6151 – 6167)
  • CHAPTER 63—ASSESSMENT (§§ 6201 – 6241)
  • CHAPTER 64—COLLECTION (§§ 6301 – 6361)
  • CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 – 6432)
  • CHAPTER 66—LIMITATIONS (§§ 6501 – 6533)
  • CHAPTER 67—INTEREST (§§ 6601 – 6631)
  • CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (§§ 6651 – 6751)
  • CHAPTER 69—GENERAL PROVISIONS RELATING TO STAMPS (§§ 6801 – 6808)
  • CHAPTER 70—JEOPARDY, RECEIVERSHIPS, ETC. (§§ 6851 – 6873)
  • CHAPTER 71—TRANSFEREES AND FIDUCIARIES (§§ 6901 – 6905)
  • CHAPTER 72—LICENSING AND REGISTRATION (§§ 7001 – 7012)
  • CHAPTER 73—BONDS (§§ 7101 – 7103)
  • CHAPTER 74—CLOSING AGREEMENTS AND COMPROMISES (§§ 7121 – 7124)
  • CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 – 7345)
  • CHAPTER 76—JUDICIAL PROCEEDINGS (§§ 7401 – 7491)
  • CHAPTER 77—MISCELLANEOUS PROVISIONS (§§ 7501 – 7529)
  • CHAPTER 78—DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (§§ 7601 – 7655)
  • CHAPTER 79—DEFINITIONS (§§ 7701 – 7705)
  • CHAPTER 80—GENERAL RULES (§§ 7801 – 7874)
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