Internal Revenue Code, 2006 ed.

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Last Updated: 3/8/2006

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Description

This title contains the complete text of the Internal Revenue Code, as amended through the end of the First Session of the 109th Congress, Pub.L. 109-169 and 109-173. The book is designed to be used with Title 26 of the United States Code Annotated® for further historical notes and complete notes of decisions construing the Code. Amendments to the laws in this edition through the ensuing year are in the update pamphlets of the U.S. Code Congressional and Administrative News. Legislative histories of any amendments will also be carried in those pamphlets.

Features

Detailed index provides quick access to the provisions of the Code
Editorial notes explain the construction or application of selected laws
The section numbers of Title 26, U.S.C.A.®, and the Internal Revenue Code are identical, speeding targeted research

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Table of Contents (PDF) »

Summary Of Contents

Volume 1
- Subtitle A. Income Taxes
  Chapter
  1. Normal Taxes and Surtaxes
  2. Tax on Self–Employment
  3. Withholding of Tax on Nonresident Aliens and Foreign Corporations
  4. Rules Applicable to Recovery of Excessive Profits on Government Contracts [Repealed]
  5. Tax on Transfers to Avoid Income Tax [Repealed]
  6. Consolidated Returns
Volume 2
- Subtitle B. Estate and Gift Taxes
  1. Estate Tax
  2. Gift Tax
  3. Tax on Generation–Skipping Transfers
  4. Special Valuation Rules
- Subtitle C. Employment Taxes
  1. Federal Insurance Contributions Act
  2. Railroad Retirement Tax Act
  3. Federal Unemployment Tax Act
  4. A. Railroad Unemployment Repayment Tax
  5. Collection of Income Tax at Source on Wages
  6. General Provisions Relating To Employment Taxes
- Subtitle D. Miscellaneous Excise Taxes
  1. Retail Excise Taxes
  2. Manufacturers Excise Taxes
  3. Facilities and Services
  4. Policies Issued by Foreign Insurers
  5. Taxes on Wagering
  6. Certain Other Excise Taxes
  7. Sugar [Repealed]
  8. Environmental Taxes
  9. Registration–Required Obligations
  10. General Provisions Relating to Occupational Taxes
  11. Public Charities
  12. Private Foundations; and Certain Other Tax–Exempt Organizations
  13. Qualified Pension, Etc., Plans
  14. Qualified Investment Entities
  15. Provisions Relating to Expatriated Entities
  16. Golden Parachute Payments
  17. Certain Group Health Plans
- Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes
  1. Distilled Spirits, Wines, and Beer
  2. Tobacco Products and Cigarette Papers and Tubes
  3. Machine Guns, Destructive Devices, and Certain Other Firearms
  4. Greenmail
  5. Structured Settlement Factoring Transactions
- Subtitle F. Procedure and Administration
  1. Information and Returns
  2. Time and Place for Paying Tax
  3. Assessment
  4. Collection
  5. Abatements, Credits, and Refunds
  6. Limitations
  7. Interest
  8. Additions to the Tax, Additional Amounts, and Assessable Penalties
  9. General Provisions Relating to Stamps
  10. Jeopardy, Receiverships, Etc.
  11. Transferees and Fiduciaries
  12. Licensing and Registration
  13. Bonds
  14. Closing Agreements and Compromises
  15. Crimes, Other Offenses, and Forfeitures
  16. Judicial Proceedings
  17. Miscellaneous Provisions
  18. Discovery of Liability and Enforcement of Title
  19. Definitions
  20. General Rules
- Subtitle G. The Joint Committee on Taxation
  1. Organization and Membership of the Joint Committee
  2. Powers and Duties of the Joint Committee
- Subtitle H. Financing of Presidential Election Campaigns
  1. Presidential Election Campaign Fund
  2. Presidential Primary Matching Payment Account
- Subtitle I. Trust Fund Code
  1. Trust Fund Code
- Subtitle J. Coal Industry Health Benefits
  1. Coal Industry Health Benefits
- Subtitle K. Group Health Plan Requirements
  1. Group Health Plan Requirements

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Internal Revenue Code, 2006 ed.

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