U.S. House of Representatives
Downloadable U.S. Code

Title 26 - (Complete title in ZIP format) The following downloadable files are in text format: Title 26 - (Complete title) (24.7MB) Title 26 - Internal Revenue Code (Preliminary Material) ( .2MB) Chapter 1 - Normal Taxes and Surtaxes (13.8MB) Chapter 2 - Tax on Self-employment Income ( .1MB) Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations ( .1MB) (chapter 4 - Repealed) ( .1MB) (chapter 5 - Repealed) ( .1MB) Chapter 6 - Consolidated Returns ( .1MB) Chapter 11 - Estate Tax ( .5MB) Chapter 12 - Gift Tax ( .1MB) Chapter 13 - Tax on Generation-skipping Transfers ( .1MB) Chapter 14 - Special Valuation Rules ( .1MB) Chapter 21 - Federal Insurance Contributions Act ( .4MB) Chapter 22 - Railroad Retirement Tax Act ( .1MB) Chapter 23 - Federal Unemployment Tax Act ( .5MB) Chapter 23A - Railroad Unemployment Repayment Tax ( .1MB) Chapter 24 - Collection of Income Tax at Source on Wages ( .2MB) Chapter 25 - General Provisions Relating to Employment Taxes ( .1MB) Chapter 31 - Retail Excise Taxes ( .2MB) Chapter 32 - Manufacturers Excise Taxes ( .3MB) Chapter 33 - Facilities and Services ( .2MB) Chapter 34 - Policies Issued by Foreign Insurers ( .1MB) Chapter 35 - Taxes on Wagering ( .1MB) Chapter 36 - Certain Other Excise Taxes ( .1MB) (chapter 37 - Repealed) ( .1MB) (chapter 38 - Repealed) (footnote 1) ( .1MB) Chapter 38 - Environmental Taxes ( .1MB) Chapter 39 - Registration-required Obligations ( .1MB) Chapter 40 - General Provisions Relating to Occupational Taxes ( .1MB) Chapter 41 - Public Charities ( .1MB) Chapter 42 - Private Foundations; and Certain Other Tax-exempt Organizations ( .2MB) Chapter 43 - Qualified Pension, Etc., Plans ( .3MB) Chapter 44 - Qualified Investment Entities ( .1MB) (chapter 45 - Repealed) ( .1MB) Chapter 46 - Golden Parachute Payments ( .1MB) Chapter 47 - Certain Group Health Plans ( .1MB) Chapter 51 - Distilled Spirits, Wines, and Beer ( .9MB) Chapter 52 - Tobacco Products and Cigarette Papers and Tubes ( .2MB) Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms ( .1MB) Chapter 54 - Greenmail ( .1MB) Chapter 55 - Structured Settlement Factoring Transactions ( .1MB) Chapter 61 - Information and Returns ( 1.1MB) Chapter 62 - Time and Place for Paying Tax ( .1MB) Chapter 63 - Assessment ( .3MB) Chapter 64 - Collection ( .3MB) Chapter 65 - Abatements, Credits, and Refunds ( .4MB) Chapter 66 - Limitations ( .2MB) Chapter 67 - Interest ( .1MB) Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties ( .5MB) Chapter 69 - General Provisions Relating to Stamps ( .1MB) Chapter 70 - Jeopardy, Receiverships, Etc. ( .1MB) Chapter 71 - Transferees and Fiduciaries ( .1MB) Chapter 72 - Licensing and Registration ( .1MB) Chapter 73 - Bonds ( .1MB) Chapter 74 - Closing Agreements and Compromises ( .1MB) Chapter 75 - Crimes, Other Offenses, and Forfeitures ( .2MB) Chapter 76 - Judicial Proceedings ( .4MB) Chapter 77 - Miscellaneous Provisions ( .1MB) Chapter 78 - Discovery of Liability and Enforcement of Title ( .2MB) Chapter 79 - Definitions ( .2MB) Chapter 80 - General Rules ( .3MB) Chapter 91 - Organization and Membership of the Joint Committee ( .1MB) Chapter 92 - Powers and Duties of the Joint Committee ( .1MB) Chapter 95 - Presidential Election Campaign Fund ( .1MB) Chapter 96 - Presidential Primary Matching Payment Account ( .1MB) Chapter 98 - Trust Fund Code ( .2MB) Chapter 99 - Coal Industry Health Benefits ( .1MB) Chapter 100 - Group Health Plan Requirements ( .1MB) Title 26 - Appendix ( .6MB)

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