INTERNAL REVENUE CODE

United States Code

U.S. Code most recently checked for updates: May 18, 2025

Subtitle A [§ 1 - § 1564] - Income Taxes

Subtitle B [§ 2001 - § 2801] - Estate and Gift Taxes

Subtitle C [§ 3101 - § 3512] - Employment Taxes

Subtitle D [§ 4001 - § 5000D] - Miscellaneous Excise Taxes

Subtitle E [§ 5001 - § 5891] - Alcohol, Tobacco, and Certain Other Excise Taxes

Subtitle F [§ 6001 - § 7874] - Procedure and Administration

Subtitle G [§ 8001 - § 8023] - The Joint Committee on Taxation

Subtitle H [§ 9001 - § 9042] - Financing of Presidential Election Campaigns

Subtitle I [§ 9500 - § 9602] - Trust Fund Code

Subtitle J [§ 9701 - § 9722] - Coal Industry Health Benefits

Subtitle K [§ 9801 - § 9834] - Group Health Plan Requirements