USC : Title 26 - INTERNAL REVENUE CODE § 4181 - Imposition of tax
§ 4182 - Exemptions
§ 5123 - Preservation and inspection of records, and entry of premises for inspection
§ 5203 - Entry and examination of premises
§ 5207 - Records and reports
§ 5275 - Records and reports
§ 5367 - Records
§ 5415 - Records and returns
§ 5504 - Operation
§ 5555 - Records, statements, and returns
§ 5684 - Penalties relating to the payment and collection of liquor taxes
§ 5741 - Records to be maintained
§ 5761 - Civil penalties
§ 5802 - Registration of importers, manufacturers, and dealers
§ 6020 - Returns prepared for or executed by Secretary
§ 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
§ 6064 - Signature presumed authentic
§ 6102 - Computations on returns or other documents
§ 6155 - Payment on notice and demand
§ 6159 - Agreements for payment of tax liability in installments
§ 6201 - Assessment authority
§ 6203 - Method of assessment
§ 6204 - Supplemental assessments
§ 6301 - Collection authority
§ 6303 - Notice and demand for tax
§ 6311 - Payment of tax by commercially acceptable means
§ 6313 - Fractional parts of a cent
§ 6314 - Receipt for taxes
§ 6321 - Lien for taxes
§ 6323 - Validity and priority against certain persons
§ 6325 - Release of lien or discharge of property
§ 6326 - Administrative appeal of liens
§ 6331 - Levy and distraint
§ 6332 - Surrender of property subject to levy
§ 6333 - Production of books
§ 6334 - Property exempt from levy
§ 6335 - Sale of seized property
§ 6336 - Sale of perishable goods
§ 6337 - Redemption of property
§ 6338 - Certificate of sale; deed of real property
§ 6339 - Legal effect of certificate of sale of personal property and deed of real property
§ 6340 - Records of sale
§ 6341 - Expense of levy and sale
§ 6342 - Application of proceeds of levy
§ 6343 - Authority to release levy and return property
§ 6401 - Amounts treated as overpayments
§ 6402 - Authority to make credits or refunds
§ 6403 - Overpayment of installment
§ 6404 - Abatements
§ 6407 - Date of allowance of refund or credit
§ 6416 - Certain taxes on sales and services
§ 6423 - Conditions to allowance in the case of alcohol and tobacco taxes
§ 6501 - Limitations on assessment and collection
§ 6502 - Collection after assessment
§ 6503 - Suspension of running of period of limitation
§ 6511 - Limitations on credit or refund
§ 6513 - Time return deemed filed and tax considered paid
§ 6514 - Credits or refunds after period of limitation
§ 6532 - Periods of limitation on suits
§ 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
§ 6602 - Interest on erroneous refund recoverable by suit
§ 6611 - Interest on overpayments
§ 6621 - Determination of rate of interest
§ 6622 - Interest compounded daily
§ 6651 - Failure to file tax return or to pay tax
§ 6653 - Failure to pay stamp tax
§ 6656 - Failure to make deposit of taxes
§ 6657 - Bad checks
§ 6658 - Coordination with title 11
§ 6665 - Applicable rules
§ 6671 - Rules for application of assessable penalties
§ 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
§ 6701 - Penalties for aiding and abetting understatement of tax liability
§ 6723 - Failure to comply with other information reporting requirements
§ 6801 - Authority for establishment, alteration, and distribution
§ 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
§ 6863 - Stay of collection of jeopardy assessments
§ 6901 - Transferred assets
§ 7011 - Registration—persons paying a special tax
§ 7101 - Form of bonds
§ 7102 - Single bond in lieu of multiple bonds
§ 7121 - Closing agreements
§ 7122 - Compromises
§ 7207 - Fraudulent returns, statements, or other documents
§ 7209 - Unauthorized use or sale of stamps
§ 7214 - Offenses by officers and employees of the United States
§ 7304 - Penalty for fraudulently claiming drawback
§ 7401 - Authorization
§ 7403 - Action to enforce lien or to subject property to payment of tax
§ 7406 - Disposition of judgments and moneys recovered
§ 7423 - Repayments to officers or employees
§ 7424 - Intervention
§ 7425 - Discharge of liens
§ 7426 - Civil actions by persons other than taxpayers
§ 7429 - Review of jeopardy levy or assessment procedures
§ 7430 - Awarding of costs and certain fees
§ 7432 - Civil damages for failure to release lien
§ 7502 - Timely mailing treated as timely filing and paying
§ 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§ 7505 - Sale of personal property acquired by the United States
§ 7506 - Administration of real estate acquired by the United States
§ 7513 - Reproduction of returns and other documents
§ 7601 - Canvass of districts for taxable persons and objects
§ 7602 - Examination of books and witnesses
§ 7603 - Service of summons
§ 7604 - Enforcement of summons
§ 7605 - Time and place of examination
§ 7606 - Entry of premises for examination of taxable objects
§ 7608 - Authority of internal revenue enforcement officers
§ 7609 - Special procedures for third-party summonses
§ 7610 - Fees and costs for witnesses
§ 7622 - Authority to administer oaths and certify
§ 7623 - Expenses of detection of underpayments and fraud, etc.
§ 7653 - Shipments from the United States
