26 - 1 Income Taxes (§§ 1 to 1564) 1 - 1 - 1 NORMAL TAXES AND SURTAXES (§§ 1 to 1400Z-2) 1 - 1 - 2 TAX ON SELF-EMPLOYMENT INCOME (§§ 1401 to 1403) 1 - 1 - 3  UNEARNED INCOME MEDICARE CONTRIBUTION (§ 1411) 1 - 1 - 4 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 to 1465) 1 - 1 - 5 TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (§§ 1471 to 1474) 1 - 1 - 6 CONSOLIDATED RETURNS (§§ 1501 to 1564)  Repealed. Aug. 5, 1997, Nov. 13, 1966,

26 - 2 Estate and Gift Taxes (§§ 2001 to 2801) 1 - 1 - 1  ESTATE TAX (§§ 2001 to 2210) 1 - 1 - 2 GIFT TAX (§§ 2501 to 2524) 1 - 1 - 3 TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601 to 2664) 1 - 1 - 4  SPECIAL VALUATION RULES (§§ 2701 to 2704) 1 - 1 - 5 GIFTS AND BEQUESTS FROM EXPATRIATES (§ 2801)

26 - 3 Employment Taxes (§§ 3101 to 3512) 1 - 1 - 1  FEDERAL INSURANCE CONTRIBUTIONS ACT (§§ 3101 to 3128) 1 - 1 - 2 RAILROAD RETIREMENT TAX ACT (§§ 3201 to 3241) 1 - 1 - 3 FEDERAL UNEMPLOYMENT TAX ACT (§§ 3301 to 3311) 1 - 1 - 4 RAILROAD UNEMPLOYMENT REPAYMENT TAX (§§ 3321 to 3323) 1 - 1 - 5 COLLECTION OF INCOME TAX AT SOURCE ON WAGES (§§ 3401 to 3451) 1 - 1 - 6 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES (§§ 3501 to 3512)

26 - 4 Miscellaneous Excise Taxes (§§ 4001 to 5000C) 1 - 1 - 1  RETAIL EXCISE TAXES (§§ 4001 to 4053) 1 - 1 - 2 MANUFACTURERS EXCISE TAXES (§§ 4061 to 4227) 1 - 1 - 3 FACILITIES AND SERVICES (§§ 4231 to 4294) 1 - 1 - 4 TAXES ON CERTAIN INSURANCE POLICIES (§§ 4371 to 4377) 1 - 1 - 5 TAXES ON WAGERING (§§ 4401 to 4424) 1 - 1 - 6  CERTAIN OTHER EXCISE TAXES (§§ 4461 to 4495) 1 - 1 - 7 ENVIRONMENTAL TAXES (§§ 4611 to 4682) 1 - 1 - 8 REGISTRATION-REQUIRED OBLIGATIONS (§ 4701) 1 - 1 - 9  GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901 to 4907) 1 - 1 - 10 PUBLIC CHARITIES (§§ 4911 to 4912) 1 - 1 - 11 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940 to 4968) 1 - 1 - 12 QUALIFIED PENSION, ETC., PLANS (§§ 4971 to 4980I) 1 - 1 - 13 QUALIFIED INVESTMENT ENTITIES (§§ 4981 to 4982) 1 - 1 - 14 PROVISIONS RELATING TO EXPATRIATED ENTITIES (§ 4985) 1 - 1 - 15 GOLDEN PARACHUTE PAYMENTS (§ 4999) 1 - 1 - 16  CERTAIN GROUP HEALTH PLANS (§ 5000) 1 - 1 - 17 MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE (§ 5000A) 1 - 1 - 18 COSMETIC SERVICES (§ 5000B) 1 - 1 - 19 FOREIGN PROCUREMENT (§ 5000C) Repealed. Nov. 5, 1990,

26 - 5  Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 to 5891) 1 - 1 - 1 DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 to 5692) 1 - 1 - 2 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (§§ 5701 to 5763) 1 - 1 - 3 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (§§ 5801 to 5872) 1 - 1 - 4 GREENMAIL (§ 5881) 1 - 1 - 5 STRUCTURED SETTLEMENT FACTORING TRANSACTIONS (§ 5891)

26 - 6 Procedure and Administration (§§ 6001 to 7874) 1 - 1 - 1 INFORMATION AND RETURNS (§§ 6001 to 6117) 1 - 1 - 2  TIME AND PLACE FOR PAYING TAX (§§ 6151 to 6167) 1 - 1 - 3 ASSESSMENT (§§ 6201 to 6241) 1 - 1 - 4 COLLECTION (§§ 6301 to 6361) 1 - 1 - 5  ABATEMENTS, CREDITS, AND REFUNDS (§§ 6401 to 6432) 1 - 1 - 6 LIMITATIONS (§§ 6501 to 6533) 1 - 1 - 7 INTEREST (§§ 6601 to 6631) 1 - 1 - 8 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (§§ 6651 to 6751) 1 - 1 - 9 GENERAL PROVISIONS RELATING TO STAMPS (§§ 6801 to 6808) 1 - 1 - 10 JEOPARDY, RECEIVERSHIPS, ETC. (§§ 6851 to 6873) 1 - 1 - 11 TRANSFEREES AND FIDUCIARIES (§§ 6901 to 6905) 1 - 1 - 12 LICENSING AND REGISTRATION (§§ 7001 to 7012) 1 - 1 - 13  BONDS (§§ 7101 to 7103) 1 - 1 - 14 CLOSING AGREEMENTS AND COMPROMISES (§§ 7121 to 7124) 1 - 1 - 15 CRIMES, OTHER OFFENSES, AND FORFEITURES (§§ 7201 to 7345) 1 - 1 - 16 JUDICIAL PROCEEDINGS (§§ 7401 to 7491) 1 - 1 - 17 MISCELLANEOUS PROVISIONS (§§ 7501 to 7528) 1 - 1 - 18 DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE (§§ 7601 to 7655) 1 - 1 - 19 DEFINITIONS (§§ 7701 to 7705) 1 - 1 - 20 GENERAL RULES (§§ 7801 to 7874)

26 - 7 Joint Committee on Taxation (§§ 8001 to 8023) 1 - 1 - 1 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE (§§ 8001 to 8005) 1 - 1 - 2 POWERS AND DUTIES OF THE JOINT COMMITTEE (§§ 8021 to 8023)

26 - 8 Financing of Presidential Election Campaigns (§§ 9001 to 9042) 1 - 1 - 1 PRESIDENTIAL ELECTION CAMPAIGN FUND (§§ 9001 to 9013) 1 - 1 - 2 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT (§§ 9031 to 9042)

26 - 9 Trust Fund Code (§§ 9500 to 9602) 1 - 1 - 1  Short title 1 - 1 - 2 TRUST FUND CODE (§§ 9501 to 9602)

26 - 10 Coal Industry Health Benefits (§§ 9701 to 9722) 1 - 1 - 1 Definitions of General Applicability (§ 9701) 1 - 1 - 2 Combined Benefit Fund (§§ 9702 to 9708) 1 - 1 - 3 Health Benefits of Certain Miners (§§ 9711 to 9712) 1 - 1 - 4  Other Provisions (§§ 9721 to 9722)

26 - 11 Group Health Plan Requirements (§§ 9801 to 9834) 1 - 1 - 1  Requirements Relating to Portability, Access, and Renewability (§§ 9801 to 9806) 1 - 1 - 2 Other Requirements (§§ 9811 to 9815) 1 - 1 - 3 General Provisions (§§ 9831 to 9834)