---
kind: "title"
title: "26"
heading: "Internal Revenue Code"
release: "119-102"
url: "https://uscodex.org/usc/26"
sections_count: 2161
---

# Title 26 — Internal Revenue Code

## Contents

- [Subtitle A — Income Taxes](/usc/26/stA.md)
- [Subtitle B — Estate and Gift Taxes](/usc/26/stB.md)
- [Subtitle C — Employment Taxes](/usc/26/stC.md)
- [Subtitle D — Miscellaneous Excise Taxes](/usc/26/stD.md)
- [Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes](/usc/26/stE.md)
- [Subtitle F — Procedure and Administration](/usc/26/stF.md)
- [Subtitle G — The Joint Committee on Taxation](/usc/26/stG.md)
- [Subtitle H — Financing of Presidential Election Campaigns](/usc/26/stH.md)
- [Subtitle I — Trust Fund Code](/usc/26/stI.md)
- [Subtitle J — Coal Industry Health Benefits](/usc/26/stJ.md)
- [Subtitle K — Group Health Plan Requirements](/usc/26/stK.md)