IRS Codes, CFR & Regulations
26 C.F.R. § 1.1-1 Income tax on individuals
26 C.F.R. § 1.861-8T Computation of taxable income from sources within the United States and from other sources and activities
Constitutionally Exempt
IRC Title 26 Table Of Contents
LIABILITY PROVISIONS FOR OTHER TAXES
26 U.S.C. § 6011. General requirement of return, statement, or list
26 U.S.C. § 1. Tax imposed
26 U.S.C. § 61. Gross income defined
26 U.S.C. § 63. Taxable income defined
26 U.S.C. § 64. Ordinary income defined
26 U.S.C. § 1001. Determination of amount of and recognition of gain or loss
26 U.S.C. § 1011. Adjusted basis for determining gain or loss
26 U.S.C. § 1461. Liability for withheld tax
26 U.S.C. § 5001. Imposition, rate, and attachment of tax
26 U.S.C. § 5005. Persons liable for tax
26 U.S.C. § 6001. Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6012. Persons required to make returns of income
26 U.S.C. § 6072. Time for filing income tax returns
26 U.S.C. § 6151. Time and place for paying tax shown on returns
26 U.S.C. § 6321. Lien for taxes
26 U.S.C. § 6331. Levy and distraint