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U.S Code last checked for updates: May 13, 2025
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Title 26
Subtitle A
Chapter 1 [§ 1 - § 1400Z-2] - NORMAL TAXES AND SURTAXES
Chapter 2 [§ 1401 - § 1403] - TAX ON SELF-EMPLOYMENT INCOME
Chapter 2A [§ 1411 - § 1411] - UNEARNED INCOME MEDICARE CONTRIBUTION
Chapter 3 [§ 1441 - § 1465] - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Chapter 4 [§ 1471 - § 1474] - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
Chapter 5 [§ 1491 - § 1494] - REPEALED]
Chapter 6 [§ 1501 - § 1564] - CONSOLIDATED RETURNS
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