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Title 26

Displaying title 26, up to date as of 9/24/2021. Title 26 was last amended 9/24/2021.
There have been changes in the last two weeks to Chapter I.
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Title 26 Internal Revenue Part / Section
Chapter I Internal Revenue Service, Department of the Treasury 1 – 899
Subchapter A Income Tax 1 – 18
Subchapter B Estate and Gift Taxes 20 – 29
Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 20.0-1 – 20.7701-2
Part 22 Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 1981 22.0
Part 25 Gift Tax; Gifts Made After December 31, 1954 25.0-1 – 25.7701-2
Part 26 Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 26.2600-1 – 26.7701-2
Parts 27-29 [Reserved]
Subchapter C Employment Taxes and Collection of Income Tax at Source 30 – 39
Part 30 [Reserved]
Part 31 Employment Taxes and Collection of Income Tax at Source 31.0-1 – 31.7805-1
Part 32 Temporary Employment Tax Regulations Under the Act of December 29, 1981 (Pub. L. 97-123) 32.1 – 32.2
Part 34 [Reserved]
Part 35 Employment Tax and Collection of Income Tax at Source Regulations Under the Tax Equity and Fiscal Responsibility Act of 1982 35.3405-1 – 35.3405-1T
Part 35a Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983 35a.3406-2
Part 36 Contract Coverage of Employees of Foreign Subsidiaries 36.3121(l)-0 – 36.3121(l)(10)-4
Parts 37-39 [Reserved]
Subchapter D Miscellaneous Excise Taxes 40 – 169
Subchapter E [Reserved]
Parts 170-299 [Reserved]
Subchapter F Procedure and Administration 300 – 499
Subchapter G Regulations Under Tax Conventions 500 – 599
Subchapter H Internal Revenue Practice 600 – 899