United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 61. INFORMATION AND RETURNS |
Chapter 62. TIME AND PLACE FOR PAYING TAX |
Chapter 63. ASSESSMENT |
Chapter 64. COLLECTION |
Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS |
Chapter 66. LIMITATIONS |
Chapter 67. INTEREST |
Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES |
Chapter 69. GENERAL PROVISIONS RELATING TO STAMPS |
Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC. |
Chapter 71. TRANSFEREES AND FIDUCIARIES |
Chapter 72. LICENSING AND REGISTRATION |
Chapter 73. BONDS |
Chapter 74. CLOSING AGREEMENTS AND COMPROMISES |
Chapter 75. CRIMES, OTHER OFFENSES, AND FORFEITURES |
Chapter 76. JUDICIAL PROCEEDINGS |
Chapter 77. MISCELLANEOUS PROVISIONS |
Chapter 78. DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE |
Chapter 79. DEFINITIONS |
Chapter 80. GENERAL RULES |
Amendments
1980—Pub. L. 96–589, § 6(g)(3)(E),