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United States Code

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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.

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Title 26—

Release point

Subtitle F— Procedure and Administration

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

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

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