Skip to main content

United States Code

Titles
Release points
My Provisions
API docs
About
Bulk downloads are planned

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.

Until then the official downloads are the place to get the source XML, and every page here links to the exact file its text came from.

Release-point downloads at the OLRC

Search or go to a citation

How this box searches

Type a citation and it goes straight to the provision — that is parsed here and never reaches the index. Type anything else and it becomes a keyword search over OpenSearch, which holds the text of every section.

Because it is OpenSearch, its query syntax works: every word you type has to appear, and "…", -, |, * and ~1 loosen or narrow that deliberately.

Read the search and citation guide

A citation goes straight there; anything else searches the text. Prefix cites to find provisions citing one.

Accounts are coming, but are not switched on yet

A later version will let you sign in and keep track of things: watch provisions and whole titles, get alerted when a release point changes text you care about, and keep a set of favourites to come back to.

Everything else works without an account and will keep working without one. The reading, the search, the version history, the redlines and the API are all open.

Title 26—

Release point

Subtitle F— Procedure and Administration

Release point 119-31 · current through 07/30/2025

Chapters

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

Titles
Release points
Search guide
API documentation
About
Source XML (OLRC)

A conceptual redesign of the Office of the Law Revision Counsel's site, built from the official USLM downloads. Not an official publication of the United States government. More about this site.