26 USC TITLE 26 - INTERNAL REVENUE CODE 01/22/02 -- The US Federal Code can help users to understand the laws and is one starting source of many inside the legal system. This U.S. code guide is "just a guide" & it is proper to consult the actual U.S. government websites to see the U.S. federal code in its original state & format. This code on this site is just provided for a casual viewing and errors may exist. THIS is not the official law source website.  Also see - state laws, federal regulations, judge opinions, stste contitutions, and local laws. This resource can help you get a head start on your legal case, and also provide some starting information to your lawyer. Consult a lawyer using our zip code search to explain or give detail to your case that may involve this US federal code. The lawyer you find on our site will be able to answer your questions concerning your legal claim. CHAPTERS FOR 26 USC TITLE 26 - INTERNAL REVENUE CODE 01/22/02 -- Title 26 - Chapter 1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Title 26 - Chapter 1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102 Title 26 - Chapter 1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Title 26 - Chapter 1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102 Title 26 - Chapter 1986 - Pub. L. 99-499, title V, Sec. 516(b)(5), Oct. 17, 1986, Title 26 - Chapter 100 Stat. 1771, added part VII. Title 26 - Chapter 1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(2), Oct. 4, 1976, Title 26 - Chapter 90 Stat. 1792, struck out part V ''Tax surcharge''. Title 26 - Chapter 1969 - Pub. L. 91-172, title III, Sec. 301(b)(1), Dec. 30, 1969, Title 26 - Chapter 83 Stat. 585, added part VI. Title 26 - Chapter 1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Title 26 - Chapter 1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102 Title 26 - Chapter 1986 - Pub. L. 99-499, title V, Sec. 516(b)(5), Oct. 17, 1986, Title 26 - Chapter 100 Stat. 1771, added part VII. Title 26 - Chapter 1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(2), Oct. 4, 1976, Title 26 - Chapter 90 Stat. 1792, struck out part V ''Tax surcharge''. Title 26 - Chapter 1969 - Pub. L. 91-172, title III, Sec. 301(b)(1), Dec. 30, 1969, Title 26 - Chapter 83 Stat. 585, added part VI. Title 26 - Chapter 1968 - Pub. L. 90-364, title I, Sec. 102(d), June 28, 1968, 82 Title 26 - Chapter 1. Tax imposed. Title 26 - Chapter 2. Definitions and special rules. Title 26 - Chapter 3. Tax tables for individuals having taxable income of less than Title 26 - Chapter 5. Cross references relating to tax on individuals. Title 26 - Chapter 1976 - Pub. L. 94-455, title V, Sec. 501(c)(1), Oct. 4, 1976, 90 Title 26 - Chapter 1969 - Pub. L. 91-172, title VIII, Sec. 803(d)(9), Dec. 30, 1969, Title 26 - Chapter 83 Stat. 685, substituted ''Definitions and special rules'' and Title 26 - Chapter 26 USC Sec. 1 01/22/02 Title 26 - Chapter 1976, 90 Stat. 1558) Title 26 - Chapter 1964, Pub. L. 88-272, title II, Sec. 232(f)(1), title III, Sec. Title 26 - Chapter 301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91-172, Title 26 - Chapter 1976 Amendment note under section 3 of this title. Title 26 - Chapter 26 USC Sec. 5 01/22/02 Title 26 - Chapter 1951(c)(3)(A), Oct. 4, 1976, 90 Stat. 1798, 1841; Pub. L. 95-600, Title 26 - Chapter 2875; Pub. L. 96-222, title I, Sec. 104(a)(4)(H)(vii), Apr. 1, Title 26 - Chapter 1980, 94 Stat. 218; Pub. L. 97-248, title II, Sec. 201(d)(4), Title 26 - Chapter 11. Tax imposed. Title 26 - Chapter 12. Cross references relating to tax on corporations. Title 26 - Chapter 26 USC Sec. 11 01/22/02 Title 26 - Chapter 1201(a). Title 26 - Chapter 95-600, title III, Sec. 301(b)(1), Nov. 6, 1978, 92 Stat. 2820; Title 26 - Chapter 1984, 98 Stat. 844; Pub. L. 99-514, title VII, Sec. 701(e)(4)(B), Title 26 - Chapter 15. Effect of changes. Title 26 - Chapter 1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(b)(3), July Title 26 - Chapter 18, 1984, 98 Stat. 830, substituted ''15. Effect of changes'' for Title 26 - Chapter 26 USC Sec. 15 01/22/02 Title 26 - Chapter 1996 - Pub. L. 104-188, title I, Sec. 1201(e)(3), Title 26 - Chapter 1601(b)(2)(F)(ii), Aug. 20, 1996, 110 Stat. 1772, 1833, substituted Title 26 - Chapter 1990 - Pub. L. 101-508, title XI, Sec. 11813(b)(26), Nov. 5, Title 26 - Chapter 1990, 104 Stat. 1388-555, substituted ''Rules for computing Title 26 - Chapter 1984 - Pub. L. 98-369, div. A, title IV, Sec. 471(a), 474(n)(3), Title 26 - Chapter 21. Expenses for household and dependent care services necessary Title 26 - Chapter 22. Credit for the elderly and the permanently and totally Title 26 - Chapter 23. Adoption expenses. Title 26 - Chapter 24. Child tax credit. Title 26 - Chapter 25. Interest on certain home mortgages. Title 26 - Chapter 25A. Hope and Lifetime Learning credits. Title 26 - Chapter 25B. Elective deferrals and IRA contributions by certain Title 26 - Chapter 26. Limitation based on tax liability; definition of tax liability. Title 26 - Chapter 2001 - Pub. L. 107-16, title VI, Sec. 618(c), June 7, 2001, 115 Title 26 - Chapter 1998 - Pub. L. 105-206, title VI, Sec. 6004(a)(1), July 22, 1998, Title 26 - Chapter 112 Stat. 792, substituted ''Hope and Lifetime Learning credits'' Title 26 - Chapter 1997 - Pub. L. 105-34, title I, Sec. 101(d)(3), title II, Sec. Title 26 - Chapter 201(e), Aug. 5, 1997, 111 Stat. 799, 806, added items 24 and 25A. Title 26 - Chapter 1996 - Pub. L. 104-188, title I, Sec. 1807(c)(6), Aug. 20, 1996, Title 26 - Chapter 110 Stat. 1902, added item 23. Title 26 - Chapter 1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(1), Nov. 5, 1990, Title 26 - Chapter 2001, 2002, 2003, or 2004 $ 600 Title 26 - Chapter 2005, 2006, 2007, or 2008 700 Title 26 - Chapter 2009 800 Title 26 - Chapter 2010 or thereafter 1,000. Title 26 - Chapter 27(a), and Title 26 - Chapter 27. Taxes of foreign countries and possessions of the United Title 26 - Chapter 29. Credit for producing fuel from a nonconventional source. Title 26 - Chapter 30. Credit for qualified electric vehicles. Title 26 - Chapter 30A. Puerto Rico economic activity credit. Title 26 - Chapter 1997 - Pub. L. 105-34, title XVI, Sec. 1601(f)(1)(B), Aug. 5, Title 26 - Chapter 1997, 111 Stat. 1090, substituted ''Puerto Rico'' for ''Puerto Title 26 - Chapter 1996 - Pub. L. 104-188, title I, Sec. 1205(a)(3)(A), Title 26 - Chapter 1601(b)(2)(E), (F)(i), Aug. 20, 1996, 110 Stat. 1775, 1833, Title 26 - Chapter 30A. Title 26 - Chapter 1992 - Pub. L. 102-486, title XIX, Sec. 1913(b)(2)(A), Oct. 24, Title 26 - Chapter 1992, 106 Stat. 3020, added item 30. Title 26 - Chapter 1986 - Pub. L. 99-514, title II, Sec. 231(d)(3)(J), Oct. 22, Title 26 - Chapter 1986, 100 Stat. 2180, struck out item 30 ''Credit for increasing Title 26 - Chapter 1984 - Pub. L. 98-369, div. A, title IV, Sec. 471(b), July 18, Title 26 - Chapter 27, Pub. L. 98-369, div. A, title IV, Sec. 471(c), July 18, 1984, Title 26 - Chapter 98 Stat. 826.) Title 26 - Chapter 1984 - Pub. L. 98-369, Sec. 471(c), renumbered section 33 of this Title 26 - Chapter 1976 - Pub. L. 94-455 designated existing provisions as subsec. Title 26 - Chapter 26 USC Sec. 29 01/22/02 Title 26 - Chapter 2001, the aggregate amount of taxable income taken into account Title 26 - Chapter 936(j). Title 26 - Chapter 31. Tax withheld on wages. Title 26 - Chapter 32. Earned income. Title 26 - Chapter 33. Tax withheld at source on nonresident aliens and foreign Title 26 - Chapter 34. Certain uses of gasoline and special fuels. Title 26 - Chapter 35. Overpayments of tax. Title 26 - Chapter 1984 - Pub. L. 98-369, div. A, title IV, Sec. 471(b), July 18, Title 26 - Chapter 1984, 98 Stat. 826, added subpart C heading and analysis of Title 26 - Chapter 6428 of this title. Title 26 - Chapter 26 USC Sec. 31 01/22/02 Title 26 - Chapter 1984 - Pub. L. 98-369, Sec. 471(c), renumbered section 32 of this Title 26 - Chapter 601(a), Dec. 10, 1971, 85 Stat. 553; renumbered Sec. 43, Pub. L. Title 26 - Chapter 94-12, title II, Sec. 203(a), Mar. 29, 1975, 89 Stat. 29; Title 26 - Chapter 1975, 89 Stat. 30; renumbered Sec. 45, Pub. L. 94-12, title II, Title 26 - Chapter 826.) Title 26 - Chapter 32, related to partially tax-exempt interest received by Title 26 - Chapter 1901(a)(2), Oct. 4, 1976, 90 Stat. 1764, effective with respect to Title 26 - Chapter 1977, 91 Stat. 133) Title 26 - Chapter 26 USC Subpart D - Business Related Credits 01/22/02 Title 26 - Chapter 38. General business credit. Title 26 - Chapter 39. Carryback and carryforward of unused credits. Title 26 - Chapter 40. Alcohol used as fuel. Title 26 - Chapter 41. Credit for increasing research activities. Title 26 - Chapter 41. (FOOTNOTE 1) Employee stock ownership credit. Title 26 - Chapter 42. Low-income housing credit. Title 26 - Chapter 43. Enhanced oil recovery credit. Title 26 - Chapter 44. Expenditures to provide access to disabled individuals. Title 26 - Chapter 45. Electricity produced from certain renewable resources. Title 26 - Chapter 45A. Indian employment credit. Title 26 - Chapter 45B. Credit for portion of employer social security taxes paid with Title 26 - Chapter 45C. Clinical testing expenses for certain drugs for rare diseases Title 26 - Chapter 45D. New markets tax credit. Title 26 - Chapter 45E. Small employer pension plan startup costs. Title 26 - Chapter 45F. Employer-provided child care credit. Title 26 - Chapter 2001 - Pub. L. 107-16, title VI, Sec. 619(c)(3), June 7, 2001, Title 26 - Chapter 115 Stat. 110, which directed the addition of item 45E at the end Title 26 - Chapter 42(a), Title 26 - Chapter 45(a), Title 26 - Chapter 38(a) in the manner provided in section 38(a). Title 26 - Chapter 26 USC Sec. 44B 01/22/02 Title 26 - Chapter 474(m)(1), July 18, 1984, 98 Stat. 833) Title 26 - Chapter 1977, 91 Stat. 141; amended Pub. L. 95-600, title III, Sec. Title 26 - Chapter 321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96-222, title I, Title 26 - Chapter 98-369, set out as an Effective Date of 1984 Amendment note under Title 26 - Chapter 474(m)(1), July 18, 1984, 98 Stat. 833) Title 26 - Chapter 1977, 91 Stat. 141; amended Pub. L. 95-600, title III, Sec. Title 26 - Chapter 321(b)(1), Nov. 6, 1978, 92 Stat. 2834; Pub. L. 96-222, title I, Title 26 - Chapter 98-369, set out as an Effective Date of 1984 Amendment note under Title 26 - Chapter 26 USC Sec. 44C 01/22/02 Title 26 - Chapter 26 USC Sec. 44D 01/22/02 Title 26 - Chapter 26 USC Sec. 44E 01/22/02 Title 26 - Chapter 26 USC Sec. 44E 01/22/02 Title 26 - Chapter 26 USC Sec. 44F 01/22/02 Title 26 - Chapter 26 USC Sec. 44F 01/22/02 Title 26 - Chapter 26 USC Sec. 44G 01/22/02 Title 26 - Chapter 26 USC Sec. 44G 01/22/02 Title 26 - Chapter 26 USC Sec. 44H 01/22/02 Title 26 - Chapter 26 USC Sec. 44H 01/22/02 Title 26 - Chapter 26 USC Sec. 45 01/22/02 Title 26 - Chapter 26 USC Sec. 45 01/22/02