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Internal Revenue Code (Title 26 U.S.C.)

2,140 sections.

Subtitle A — Income Taxes898 sections
Chapter 1 — Normal Taxes and Surtaxes864 sections
Subchapter A — Determination of Tax Liability108 sections
Part I — Tax on Individuals5 sections
Part II — Tax on Corporations2 sections
Part III — Changes in Rates During a Taxable Year1 section
Part IV — Credits Against Tax92 sections

Subpart A — Nonrefundable Personal Credits

Subpart B — Other Credits

Subpart C — Refundable Credits

Subpart D — Business Related Credits

Subpart E — Rules for Computing Investment Credit

Subpart F — Rules for Computing Work Opportunity Credit

Subpart G — Credit Against Regular Tax for Prior Year Minimum Tax Liability

Subpart HRepealed

Subpart IRepealed

Subpart JRepealed

Part VI — Alternative Minimum Tax6 sections
Part VII — Base Erosion and Anti-abuse Tax1 section
Part VIIIRepealed1 section
Subchapter B — Computation of Taxable Income199 sections
Part I — Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.8 sections
Part II — Items Specifically Included in Gross Income21 sections
Part III — Items Specifically Excluded From Gross Income50 sections
Part IV — Tax Exemption Requirements for State and Local Bonds10 sections

Subpart A — Private Activity Bonds

Subpart B — Requirements Applicable to All State and Local Bonds

Subpart C — Definitions and Special Rules

Part V — Deductions for Personal Exemptions3 sections
Part VI — Itemized Deductions for Individuals and Corporations47 sections
Part VII — Additional Itemized Deductions for Individuals14 sections
Part VIII — Special Deductions for Corporations12 sections
Part IX — Items Not Deductible32 sections
Part X — Terminal Railroad Corporations and Their Shareholders1 section
Part XI — Special Rules Relating to Corporate Preference Items1 section
Subchapter C — Corporate Distributions and Adjustments43 sections
Part I — Distributions by Corporations12 sections

Subpart A — Effects on Recipients

Subpart B — Effects on Corporation

Subpart C — Definitions; Constructive Ownership of Stock

Part II — Corporate Liquidations10 sections

Subpart A — Effects on Recipients

Subpart B — Effects on Corporation

Subpart CRepealed

Subpart D — Definition and Special Rule

Part III — Corporate Organizations and Reorganizations11 sections

Subpart A — Corporate Organizations

Subpart B — Effects on Shareholders and Security Holders

Subpart C — Effects on Corporations

Subpart D — Special Rule; Definitions

Part IVRepealed3 sections
Part V — Carryovers4 sections
Part VI — Treatment of Certain Corporate Interests as Stock or Indebtedness1 section
Part VIIRepealed2 sections
Subchapter D — Deferred Compensation, Etc.38 sections
Part I — Pension, Profit-sharing, Stock Bonus Plans, Etc.27 sections

Subpart A — General Rule

Subpart B — Special Rules

Subpart C — Insolvent Plans

Subpart D — Treatment of Welfare Benefit Funds

Subpart E — Treatment of Transfers to Retiree Health Accounts

Part II — Certain Stock Options6 sections
Part III — Rules Relating to Minimum Funding Standards and Benefit Limitations5 sections

Subpart A — Minimum Funding Standards for Pension Plans

Subpart B — Benefit Limitations Under Single-Employer Plans

Subchapter E — Accounting Periods and Methods of Accounting40 sections
Part I — Accounting Periods4 sections
Part II — Methods of Accounting33 sections

Subpart A — Methods of Accounting in General

Subpart B — Taxable Year for Which Items of Gross Income Included

Subpart C — Taxable Year for Which Deductions Taken

Subpart D — Inventories

Part III — Adjustments3 sections
Subchapter F — Exempt Organizations22 sections

Part I — General Rule

Part II — Private Foundations

Part III — Taxation of Business Income of Certain Exempt Organizations

Part IV — FARMERS' Cooperatives

Part V — SHIPOWNERS' Protection and Indemnity Associations

Part VI — Political Organizations

Part VII — Certain Homeowners Associations

Part VIII — Certain Savings Entities

Subchapter G — Corporations Used to Avoid Income Tax on Shareholders20 sections

Part I — Corporations Improperly Accumulating Surplus

Part II — Personal Holding Companies

Part IIIRepealed

Part IV — Deduction for Dividends Paid

Subchapter H — Banking Institutions13 sections

Part I — Rules of General Application to Banking Institutions

Part II — Mutual Savings Banks, Etc.

Subchapter I — Natural Resources13 sections

Part I — Deductions

Part IIRepealed

Part III — Sales and Exchanges

Part IV — Mineral Production Payments

Part V — Continental Shelf Areas

Subchapter J — Estates, Trusts, Beneficiaries, and Decedents33 sections
Part I — Estates, Trusts, and Beneficiaries31 sections

Subpart A — General Rules for Taxation of Estates and Trusts

Subpart B — Trusts Which Distribute Current Income Only

Subpart C — Estates and Trusts Which May Accumulate Income or Which Distribute Corpus

Subpart D — Treatment of Excess Distributions by Trusts

Subpart E — Grantors and Others Treated as Substantial Owners

Subpart F — Miscellaneous

Part II — Income in Respect of Decedents2 sections
Subchapter K — Partners and Partnerships30 sections
Part I — Determination of Tax Liability9 sections
Part II — Contributions, Distributions, and Transfers19 sections

Subpart A — Contributions to a Partnership

Subpart B — Distributions by a Partnership

Subpart C — Transfers of Interests in a Partnership

Subpart D — Provisions Common to Other Subparts

Part III — Definitions1 section
Part IVRepealed1 section
Subchapter L — Insurance Companies31 sections
Part I — Life Insurance Companies18 sections

Subpart A — Tax Imposed

Subpart B — Life Insurance Gross Income

Subpart C — Life Insurance Deductions

Subpart D — Accounting, Allocation, and Foreign Provisions

Subpart E — Definitions and Special Rules

Part II — Other Insurance Companies5 sections
Part III — Provisions of General Application8 sections
Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts19 sections

Part I — Regulated Investment Companies

Part II — Real Estate Investment Trusts

Part III — Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts

Part IV — Real Estate Mortgage Investment Conduits

Part VRepealed

Subchapter N — Tax Based on Income From Sources Within or Without the United States87 sections
Part I — Source Rules and Other General Rules Relating to Foreign Income5 sections
Part II — Nonresident Aliens and Foreign Corporations24 sections

Subpart A — Nonresident Alien Individuals

Subpart B — Foreign Corporations

Subpart C — Tax on Gross Transportation Income

Subpart D — Miscellaneous Provisions

Part III — Income From Sources Without the United States49 sections

Subpart A — Foreign Tax Credit

Subpart B — Earned Income of Citizens or Residents of United States

Subpart CRepealed

Subpart D — Possessions of the United States

Subpart ERepealed

Subpart F — Controlled Foreign Corporations

Subpart G — Export Trade Corporations

Subpart HRepealed

Subpart I — Admissibility of Documentation Maintained in Foreign Countries

Subpart J — Foreign Currency Transactions

Part IV — Domestic International Sales Corporations7 sections

Subpart A — Treatment of Qualifying Corporations

Subpart B — Treatment of Distributions to Shareholders

Part V — International Boycott Determinations2 sections
Subchapter O — Gain or Loss on Disposition of Property50 sections

Part I — Determination of Amount of and Recognition of Gain or Loss

Part II — Basis Rules of General Application

Part III — Common Nontaxable Exchanges

Part IV — Special Rules

Part VRepealed

Part VIRepealed

Part VII — Wash Sales; Straddles

Part VIIIRepealed

Part IXRepealed

Subchapter P — Capital Gains and Losses60 sections
Part I — Treatment of Capital Gains2 sections
Part II — Treatment of Capital Losses2 sections
Part III — General Rules for Determining Capital Gains and Losses3 sections
Part IV — Special Rules for Determining Capital Gains and Losses31 sections
Part V — Special Rules for Bonds and Other Debt Instruments15 sections

Subpart A — Original Issue Discount

Subpart B — Market Discount on Bonds

Subpart C — Discount on Short-Term Obligations

Subpart D — Miscellaneous Provisions

Part VI — Treatment of Certain Passive Foreign Investment Companies7 sections

Subpart A — Interest on Tax Deferral

Subpart B — Treatment of Qualified Electing Funds

Subpart C — Election of Mark to Market for Marketable Stock

Subpart D — General Provisions

Subchapter Q — Readjustment of Tax Between Years and Special Limitations14 sections

Part I — Income Averaging

Part II — Mitigation of Effect of Limitations and Other Provisions

Part IIIRepealed

Part IVRepealed

Part V — Claim of Right

Part VIRepealed

Part VII — Recoveries of Foreign Expropriation Losses

Subchapter R — Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate8 sections
Subchapter S — Tax Treatment of S Corporations and Their Shareholders14 sections

Part I — In General

Part II — Tax Treatment of Shareholders

Part III — Special Rules

Part IV — Definitions; Miscellaneous

Subchapter T — Cooperatives and Their Patrons5 sections

Part I — Tax Treatment of Cooperatives

Part II — Tax Treatment by Patrons of Patronage Dividends and Per-unit Retain Allocations

Part III — Definitions; Special Rules

Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas12 sections
Part I — Designation3 sections
Part II — Tax-exempt Facility Bonds for Empowerment Zones and Enterprise Communities1 section
Part III — Additional Incentives for Empowerment Zones6 sections

Subpart A — Empowerment Zone Employment Credit

Subpart B — Additional Expensing

Subpart C — Nonrecognition of Gain on Rollover of Empowerment Zone Investments

Subpart D — General Provisions

Part IV — Incentives for Education Zones1 section
Part V — Regulations1 section
Subchapter V — Title 11 Cases2 sections
Subchapter WRepealed1 section
Subchapter XRepealed1 section
Subchapter YRepealed1 section
Chapter 2 — Tax on Self-employment Income3 sections
Chapter 2A — Unearned Income Medicare Contribution1 section
Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations12 sections

Subchapter A — Nonresident Aliens and Foreign Corporations

Subchapter B — Application of Withholding Provisions

Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts4 sections
Chapter 5Repealed3 sections
Chapter 6 — Consolidated Returns11 sections
Subchapter A — Returns and Payment of Tax5 sections
Subchapter B — Related Rules6 sections

Part I — In General

Part II — Certain Controlled Corporations

Subtitle B — Estate and Gift Taxes104 sections
Chapter 11 — Estate Tax56 sections
Subchapter A — Estates of Citizens or Residents36 sections

Part I — Tax Imposed

Part II — Credits Against Tax

Part III — Gross Estate

Part IV — Taxable Estate

Subchapter B — Estates of Nonresidents Not Citizens8 sections
Subchapter C — Miscellaneous12 sections
Chapter 12 — Gift Tax19 sections

Subchapter A — Determination of Tax Liability

Subchapter B — Transfers

Subchapter C — Deductions

Chapter 13 — Tax on Generation-skipping Transfers24 sections

Subchapter A — Tax Imposed

Subchapter B — Generation-Skipping Transfers

Subchapter C — Taxable Amount

Subchapter D — GST Exemption

Subchapter E — Applicable Rate; Inclusion Ratio

Subchapter F — Other Definitions and Special Rules

Subchapter G — Administration

Chapter 14 — Special Valuation Rules4 sections
Chapter 15 — Gifts and Bequests From Expatriates1 section
Subtitle C — Employment Taxes59 sections
Chapter 21 — Federal Insurance Contributions Act17 sections

Subchapter A — Tax on Employees

Subchapter B — Tax on Employers

Subchapter C — General Provisions

Subchapter D — Credits

Chapter 22 — Railroad Retirement Tax Act9 sections

Subchapter A — Tax on Employees

Subchapter B — Tax on Employee Representatives

Subchapter C — Tax on Employers

Subchapter D — General Provisions

Subchapter E — Tier 2 Tax Rate Determination

Chapter 23 — Federal Unemployment Tax Act11 sections
Chapter 23A — Railroad Unemployment Repayment Tax3 sections
Chapter 24 — Collection of Income Tax at Source on Wages7 sections
Chapter 25 — General Provisions Relating to Employment Taxes12 sections
Subtitle D — Miscellaneous Excise Taxes174 sections
Chapter 31 — Retail Excise Taxes7 sections

Subchapter ARepealed

Subchapter B — Special Fuels

Subchapter C — Heavy Trucks and Trailers

Chapter 32 — Manufacturers Excise Taxes35 sections
Subchapter A — Automotive and Related Items14 sections
Part I — Gas Guzzlers2 sections
Part II — Tires3 sections
Part III — Petroleum Products9 sections

Subpart A — Motor and Aviation Fuels

Subpart B — Special Provisions Applicable to Fuels Tax

Subchapter B — Coal1 section
Subchapter C — Certain Vaccines2 sections
Subchapter D — Recreational Equipment5 sections

Part I — Sporting Goods

Part IIRepealed

Part III — Firearms

Subchapter ERepealed1 section
Subchapter F — Special Provisions Applicable to Manufacturers Tax5 sections
Subchapter G — Exemptions, Registration, Etc.7 sections
Chapter 33 — Facilities and Services19 sections
Subchapter ARepealed2 sections
Subchapter B — Communications4 sections
Subchapter C — Transportation by Air8 sections

Part I — Persons

Part II — Property

Part III — Special Provisions Applicable to Taxes on Transportation by Air

Subchapter DRepealed1 section
Subchapter E — Special Provisions Applicable to Services and Facilities Taxes4 sections
Chapter 34 — Taxes on Certain Insurance Policies7 sections

Subchapter A — Policies Issued By Foreign Insurers

Subchapter B — Insured and Self-Insured Health Plans

Chapter 35 — Taxes on Wagering13 sections

Subchapter A — Tax on Wagers

Subchapter B — Occupational Tax

Subchapter C — Miscellaneous Provisions

Chapter 36 — Certain Other Excise Taxes11 sections

Subchapter A — Harbor Maintenance Tax

Subchapter CRepealed

Subchapter B — Transportation by Water

Subchapter D — Tax on Use of Certain Vehicles

Subchapter ERepealed

Subchapter FRepealed

Chapter 37 — Repurchase of Corporate Stock1 section
[CHAPTER 38-REPEALED] 9 sections
Chapter 38 — Environmental Taxes8 sections

Subchapter A — Tax on Petroleum

Subchapter B — Tax on Certain Chemicals

Subchapter C — Tax on Certain Imported Substances

Subchapter D — Ozone-Depleting Chemicals, Etc.

Chapter 39 — Registration-required Obligations1 section
Chapter 40 — General Provisions Relating to Occupational Taxes7 sections
Chapter 41 — Public Charities2 sections
Chapter 42 — Private Foundations; and Certain Other Tax-exempt Organizations23 sections

Subchapter A — Private Foundations

Subchapter B — Black Lung Benefit Trusts

Subchapter C — Political Expenditures of Section 501(c)(3) Organizations

Subchapter D — Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases

Subchapter F — Tax Shelter Transactions

Subchapter G — Donor Advised Funds

Subchapter H — Excise Tax Based on Investment Income of Private Colleges and Universities

Chapter 43 — Qualified Pension, Etc., Plans22 sections
Chapter 44 — Qualified Investment Entities2 sections
Chapter 45 — Provisions Relating to Expatriated Entities1 section
Chapter 46 — Golden Parachute Payments1 section
Chapter 47 — Certain Group Health Plans1 section
Chapter 48 — Maintenance of Minimum Essential Coverage1 section
Chapter 49 — Cosmetic Services1 section
Chapter 50 — Foreign Procurement1 section
Chapter 50A — Designated Drugs1 section
Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes242 sections
Chapter 51 — Distilled Spirits, Wines, and Beer192 sections
Subchapter A — Gallonage and Occupational Taxes43 sections
Part I — Gallonage Taxes31 sections

Subpart A — Distilled Spirits

Subpart BRepealed

Subpart C — Wines

Subpart D — Beer

Subpart E — General Provisions

Part II — Miscellaneous Provisions12 sections

Subpart A — Manufacturers of Stills

Subpart B — Nonbeverage Domestic Drawback Claimants

Subpart C — Recordkeeping and Registration by Dealers

Subpart D — Other Provisions

Subchapter B — Qualification Requirements for Distilled Spirits Plants12 sections
Subchapter C — Operation of Distilled Spirits Plants27 sections
Part I — General Provisions7 sections
Part II — Operations on Bonded Premises19 sections

Subpart A — General

Subpart B — Production

Subpart C — Storage

Subpart D — Denaturation

Part IIIRepealed1 section
Subchapter D — Industrial Use of Distilled Spirits6 sections
Subchapter E — General Provisions Relating to Distilled Spirits7 sections

Part I — Return of Materials Used in the Manufacture or Recovery of Distilled Spirits

Part II — Regulation of Traffic in Containers of Distilled Spirits

Part III — Miscellaneous Provisions

Subchapter F — Bonded and Taxpaid Wine Premises30 sections

Part I — Establishment

Part II — Operations

Part III — Cellar Treatment and Classification of Wine

Part IV — General

Subchapter G — Breweries11 sections

Part I — Establishment

Part II — Operations

Subchapter H — Miscellaneous Plants and Warehouses8 sections

Part I — Vinegar Plants

Part II — Volatile Fruit-flavor Concentrate Plants

Part IIIRepealed

Subchapter I — Miscellaneous General Provisions12 sections
Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors36 sections

Part I — Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products

Part II — Penalty and Forfeiture Provisions Applicable to Wine and Wine Production

Part III — Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing

Part IV — Penalty, Seizure, and Forfeiture Provisions Common to Liquors

Part VRepealed

Chapter 52 — Tobacco Products and Cigarette Papers and Tubes26 sections

Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Subchapter B — Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Subchapter C — Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors

Subchapter D — Occupational Tax

Subchapter E — Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors

Subchapter F — General Provisions

Subchapter G — Penalties and Forfeitures

Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms22 sections
Subchapter A — Taxes6 sections

Part I — Special (occupational) Taxes

Part II — Tax on Transferring Firearms

Part III — Tax on Making Firearms

Subchapter B — General Provisions and Exemptions13 sections

Part I — General Provisions

Part II — Exemptions

Subchapter C — Prohibited Acts1 section
Subchapter D — Penalties and Forfeitures2 sections
Chapter 54 — Greenmail1 section
Chapter 55 — Structured Settlement Factoring Transactions1 section
Subtitle F — Procedure and Administration581 sections
Chapter 61 — Information and Returns119 sections
Subchapter A — Returns and Records102 sections
Part I — Records, Statements, and Special Returns1 section
Part II — Tax Returns or Statements12 sections

Subpart A — General Requirement

Subpart B — Income Tax Returns

Subpart C — Estate and Gift Tax Returns

Subpart D — Miscellaneous Provisions

Part III — Information Returns75 sections

Subpart A — Information Concerning Persons Subject to Special Provisions

Subpart B — Information Concerning Transactions With Other Persons

Subpart C — Information Regarding Wages Paid Employees

Subpart D — Information Regarding Health Insurance Coverage

Subpart E — Registration of and Information Concerning Pension, Etc., Plans

Subpart F — Information Concerning Tax Return Preparers

Part IV — Signing and Verifying of Returns and Other Documents5 sections
Part V — Time for Filing Returns and Other Documents6 sections
Part VI — Extension of Time for Filing Returns1 section
Part VII — Place for Filing Returns or Other Documents1 section
Part VIII — Designation of Income Tax Payments to Presidential Election Campaign Fund1 section
Subchapter B — Miscellaneous Provisions17 sections
Chapter 62 — Time and Place for Paying Tax17 sections

Subchapter A — Place and Due Date for Payment of Tax

Subchapter B — Extensions of Time for Payment

Chapter 63 — Assessment25 sections
Subchapter A — In General7 sections
Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes6 sections
Subchapter C — Treatment of Partnerships12 sections

Part I — In General

Part II — Partnership Adjustments

Part III — Procedure

Part IV — Definitions and Special Rules

Chapter 64 — Collection40 sections
Subchapter A — General Provisions7 sections
Subchapter B — Receipt of Payment7 sections
Subchapter C — Lien for Taxes10 sections

Part I — Due Process for Liens

Part II — Liens

Subchapter D — Seizure of Property for Collection of Taxes15 sections

Part I — Due Process for Collections

Part II — Levy

Subchapter ERepealed1 section
Chapter 65 — Abatements, Credits, and Refunds34 sections

Subchapter A — Procedure in General

Subchapter B — Rules of Special Application

Chapter 66 — Limitations13 sections

Subchapter A — Limitations on Assessment and Collection

Subchapter B — Limitations on Credit or Refund

Subchapter C — Mitigation of Effect of Period of Limitations

Subchapter D — Periods of Limitation in Judicial Proceedings

Chapter 67 — Interest8 sections

Subchapter A — Interest on Underpayments

Subchapter B — Interest on Overpayments

Subchapter C — Determination of Interest Rate; Compounding of Interest

Subchapter D — Notice Requirements

Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties77 sections
Subchapter A — Additions to the Tax and Additional Amounts14 sections

Part I — General Provisions

Part II — Accuracy-related and Fraud Penalties

Part III — Applicable Rules

Subchapter B — Assessable Penalties62 sections

Part I — General Provisions

Part II — Failure to Comply with Certain Information Reporting Requirements

Subchapter C — Procedural Requirements1 section
Chapter 69 — General Provisions Relating to Stamps8 sections
Chapter 70 — Jeopardy, Receiverships, Etc.10 sections
Subchapter A — Jeopardy7 sections

Part I — Termination of Taxable Year

Part II — Jeopardy Assessments

Part III — Special Rules with Respect to Certain Cash

Subchapter B — Receiverships, Etc.3 sections
Chapter 71 — Transferees and Fiduciaries5 sections
Chapter 72 — Licensing and Registration3 sections

Subchapter A — Licensing

Subchapter B — Registration

Chapter 73 — Bonds3 sections
Chapter 74 — Closing Agreements and Compromises4 sections
Chapter 75 — Crimes, Other Offenses, and Forfeitures60 sections
Subchapter A — Crimes28 sections

Part I — General Provisions

Part II — Penalties Applicable to Certain Taxes

Subchapter B — Other Offenses15 sections
Subchapter C — Forfeitures12 sections

Part I — Property Subject to Forfeiture

Part II — Provisions Common to Forfeitures

Subchapter D — Miscellaneous Penalty and Forfeiture Provisions5 sections
Chapter 76 — Judicial Proceedings74 sections
Subchapter A — Civil Actions by the United States10 sections
Subchapter B — Proceedings by Taxpayers and Third Parties18 sections
Subchapter C — The Tax Court38 sections

Part I — Organization and Jurisdiction

Part II — Procedure

Part III — Miscellaneous Provisions

Part IV — Declaratory Judgments

Subchapter D — Court Review of Tax Court Decisions7 sections
Subchapter E — Burden of Proof1 section
Chapter 77 — Miscellaneous Provisions33 sections
Chapter 78 — Discovery of Liability and Enforcement of Title23 sections

Subchapter A — Examination and Inspection

Subchapter B — General Powers and Duties

Subchapter CRepealed

Subchapter D — Possessions

Chapter 79 — Definitions7 sections
Chapter 80 — General Rules18 sections

Subchapter A — Application of Internal Revenue Laws

Subchapter B — Effective Date and Related Provisions

Subchapter C — Provisions Affecting More Than One Subtitle

Subtitle G — The Joint Committee on Taxation8 sections

Chapter 91 — Organization and Membership of the Joint Committee

Chapter 92 — Powers and Duties of the Joint Committee

Subtitle H — Financing of Presidential Election Campaigns25 sections

Chapter 95 — Presidential Election Campaign Fund

Chapter 96 — Presidential Primary Matching Payment Account

Subtitle I — Trust Fund Code14 sections
Chapter 98 — Trust Fund Code13 sections

Subchapter A — Establishment of Trust Funds

Subchapter B — General Provisions

Subtitle J — Coal Industry Health Benefits12 sections
Chapter 99 — Coal Industry Health Benefits12 sections
Subchapter A — Definitions of General Applicability1 section
Subchapter B — Combined Benefit Fund7 sections

Part I — Establishment and Benefits

Part II — Financing

Part III — Enforcement

Part IV — Other Provisions

Subchapter C — Health Benefits of Certain Miners2 sections

Part I — Individual Employer Plans

Part II — 1992 Umwa Benefit Plan

Subchapter D — Other Provisions2 sections
Subtitle K — Group Health Plan Requirements23 sections
Chapter 100 — Group Health Plan Requirements23 sections

Subchapter A — Requirements Relating to Portability, Access, and Renewability

Subchapter B — Other Requirements

Subchapter C — General Provisions