Taxpayer Bill of Rights 2

Pub. L. 104-168

52 sections of the Code credited to this law, found between Public Law 104-98 and Public Law 104-333.

• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 4955 — Taxes on political expenditures of section 501(c)(3) organizations
• 26 U.S.C. § 4958 — Taxes on excess benefit transactions
• 26 U.S.C. § 4963 — Definitions
• 26 U.S.C. § 6013 — Joint returns of income tax by husband and wife
• 26 U.S.C. § 6033 — Returns by exempt organizations
• 26 U.S.C. § 6041 — Information at source
• 26 U.S.C. § 6041A — Returns regarding payments of remuneration for services and direct sales
• 26 U.S.C. § 6042 — Returns regarding payments of dividends and corporate earnings and profits
• 26 U.S.C. § 6044 — Returns regarding payments of patronage dividends
• 26 U.S.C. § 6045 — Returns of brokers
• 26 U.S.C. § 6049 — Returns regarding payments of interest
• 26 U.S.C. § 6050B — Returns relating to unemployment compensation
• 26 U.S.C. § 6050H — Returns relating to mortgage interest received in trade or business from individuals
• 26 U.S.C. § 6050I — Returns relating to cash received in trade or business, etc.
• 26 U.S.C. § 6050J — Returns relating to foreclosures and abandonments of security
• 26 U.S.C. § 6050K — Returns relating to exchanges of certain partnership interests
• 26 U.S.C. § 6050N — Returns regarding payments of royalties
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6104 — Publicity of information required from certain exempt organizations and certain trusts
• 26 U.S.C. § 6159 — Agreements for payment of tax liability in installments
• 26 U.S.C. § 6201 — Assessment authority
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6323 — Validity and priority against certain persons
• 26 U.S.C. § 6334 — Property exempt from levy
• 26 U.S.C. § 6343 — Authority to release levy and return property
• 26 U.S.C. § 6404 — Abatements
• 26 U.S.C. § 6503 — Suspension of running of period of limitation
• 26 U.S.C. § 6601 — Interest on underpayment, nonpayment, or extensions of time for payment, of tax
• 26 U.S.C. § 6651 — Failure to file tax return or to pay tax
• 26 U.S.C. § 6652 — Failure to file certain information returns, registration statements, etc.
• 26 U.S.C. § 6656 — Failure to make deposit of taxes
• 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
• 26 U.S.C. § 6685 — Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
• 26 U.S.C. § 7122 — Compromises
• 26 U.S.C. § 7213 — Unauthorized disclosure of information
• 26 U.S.C. § 7422 — Civil actions for refund
• 26 U.S.C. § 7430 — Awarding of costs and certain fees
• 26 U.S.C. § 7433 — Civil damages for certain unauthorized collection actions
• 26 U.S.C. § 7434 — Civil damages for fraudulent filing of information returns
• 26 U.S.C. § 7435 — Civil damages for unauthorized enticement of information disclosure
• 26 U.S.C. § 7436 — Cross references
• 26 U.S.C. § 7454 — Burden of proof in fraud, foundation manager, and transferee cases
• 26 U.S.C. § 7502 — Timely mailing treated as timely filing and paying
• 26 U.S.C. § 7524 — Annual notice of tax delinquency
• 26 U.S.C. § 7608 — Authority of internal revenue enforcement officers
• 26 U.S.C. § 7609 — Special procedures for third-party summonses
• 26 U.S.C. § 7623 — Expenses of detection of underpayments and fraud, etc.
• 26 U.S.C. § 7802 — Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate
• 26 U.S.C. § 7805 — Rules and regulations
• 26 U.S.C. § 7811 — Taxpayer Assistance Orders
• 26 U.S.C. § 7437 — Cross references