Tax Library

• Title 26 – (Complete title in ZIP format)

The following downloadable files are in text format:

• Title 26 – (Complete title)( 28.3308 MB)
  • Title 26 – Internal Revenue Code( 0.3321 MB)
  • Chapter 1 – Normal Taxes and Surtaxes( 16.5563 MB)
  • Chapter 2 – Tax on Self-Employment Income( 0.1557 MB)
  • Chapter 2a – Unearned Income Medicare Contribution( 0.0063 MB)
  • Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations( 0.0964 MB)
  • Chapter 4 – Taxes to Enforce Reporting on Certain Foreign Accounts( 0.0345 MB)
  • Chapter 6 – Consolidated Returns( 0.1447 MB)
  • Chapter 11 – Estate Tax( 0.5456 MB)
  • Chapter 12 – Gift Tax( 0.1437 MB)
  • Chapter 13 – Tax on Generation-Skipping Transfers( 0.1347 MB)
  • Chapter 14 – Special Valuation Rules( 0.0407 MB)
  • Chapter 15 – Gifts and Bequests From Expatriates( 0.0083 MB)
  • Chapter 21 – Federal Insurance Contributions Act( 0.3801 MB)
  • Chapter 22 – Railroad Retirement Tax Act( 0.1489 MB)
  • Chapter 23 – Federal Unemployment Tax Act( 0.4367 MB)
  • Chapter 23a – Railroad Unemployment Repayment Tax( 0.0109 MB)
  • Chapter 24 – Collection of Income Tax At Source on Wages( 0.2138 MB)
  • Chapter 25 – General Provisions Relating to Employment Taxes( 0.0675 MB)
  • Chapter 31 – Retail Excise Taxes( 0.1712 MB)
  • Chapter 32 – Manufacturers Excise Taxes( 0.3823 MB)
  • Chapter 33 – Facilities and Services( 0.1684 MB)
  • Chapter 34 – Taxes on Certain Insurance Policies( 0.0436 MB)
  • Chapter 35 – Taxes on Wagering( 0.0286 MB)
  • Chapter 36 – Certain Other Excise Taxes( 0.0922 MB)
  • Chapter 38 – Environmental Taxes( 0.1112 MB)
  • Chapter 39 – Registration-Required Obligations( 0.0068 MB)
  • Chapter 40 – General Provisions Relating to Occupational Taxes( 0.0134 MB)
  • Chapter 41 – Public Charities( 0.0282 MB)
  • Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations( 0.2691 MB)
  • Chapter 43 – Qualified Pension, etc., Plans( 0.4132 MB)
  • Chapter 44 – Qualified Investment Entities( 0.0259 MB)
  • Chapter 45 – Provisions Relating to Expatriated Entities( 0.0132 MB)
  • Chapter 46 – Golden Parachute Payments( 0.0023 MB)
  • Chapter 47 – Certain Group Health Plans( 0.0080 MB)
  • Chapter 48 – Maintenance of Minimum Essential Coverage( 0.0280 MB)
  • Chapter 49 – Cosmetic Services( 0.0040 MB)
  • Chapter 50 – Foreign Procurement( 0.0061 MB)
  • Chapter 51 – Distilled Spirits, Wines, and Beer( 0.8674 MB)
  • Chapter 52 – Tobacco Products and Cigarette Papers and Tubes( 0.2062 MB)
  • Chapter 53 – Machine Guns, Destructive Devices, and Certain Other Firearms( 0.0767 MB)
  • Chapter 54 – Greenmail( 0.0053 MB)
  • Chapter 55 – Structured Settlement Factoring Transactions( 0.0130 MB)
  • Chapter 61 – Information and Returns( 1.3041 MB)
  • Chapter 62 – Time and Place for Paying Tax( 0.1276 MB)
  • Chapter 63 – Assessment( 0.3002 MB)
  • Chapter 64 – Collection( 0.3008 MB)
  • Chapter 65 – Abatements, Credits, and Refunds( 0.5843 MB)
  • Chapter 66 – Limitations( 0.2386 MB)
  • Chapter 67 – Interest( 0.1115 MB)
  • Chapter 68 – Additions to the Tax, Additional Amounts, and Assessable Penalties( 0.6426 MB)
  • Chapter 69 – General Provisions Relating to Stamps( 0.0220 MB)
  • Chapter 70 – Jeopardy, Receiverships, etc.( 0.0510 MB)
  • Chapter 71 – Transferees and Fiduciaries( 0.0155 MB)
  • Chapter 72 – Licensing and Registration( 0.0095 MB)
  • Chapter 73 – Bonds( 0.0095 MB)
  • Chapter 74 – Closing Agreements and Compromises( 0.0173 MB)
  • Chapter 75 – Crimes, Other Offenses, and Forfeitures( 0.1643 MB)
  • Chapter 76 – Judicial Proceedings( 0.4556 MB)
  • Chapter 77 – Miscellaneous Provisions( 0.1662 MB)
  • Chapter 78 – Discovery of Liability and Enforcement of Title( 0.2061 MB)
  • Chapter 79 – Definitions( 0.2366 MB)
  • Chapter 80 – General Rules( 0.2759 MB)
  • Chapter 91 – Organization and Membership of the Joint Committee( 0.0081 MB)
  • Chapter 92 – Powers and Duties of the Joint Committee( 0.0235 MB)
  • Chapter 95 – Presidential Election Campaign Fund( 0.0824 MB)
  • Chapter 96 – Presidential Primary Matching Payment Account( 0.0396 MB)
  • Chapter 98 – Trust Fund Code( 0.2881 MB)
  • Chapter 99 – Coal Industry Health Benefits( 0.1004 MB)
  • Chapter 100 – Group Health Plan Requirements( 0.1081 MB)