United States Code

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A later version will serve the corpus in bulk through the API: whole titles, whole release points, and the differences between them, refreshed from the Office of the Law Revision Counsel as each new release point is published.

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Title 26—

Release point

Subtitle A— Income Taxes

Release point 119-36 · current through 09/05/2025

Chapters

CHAPTER 1— NORMAL TAXES AND SURTAXES
CHAPTER 2— TAX ON SELF-EMPLOYMENT INCOME
CHAPTER 2A— UNEARNED INCOME MEDICARE CONTRIBUTION
CHAPTER 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
CHAPTER 4— TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
[CHAPTER 5— REPEALED] repealed
CHAPTER 6— CONSOLIDATED RETURNS

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