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TITLE 26-INTERNAL REVENUE CODE 1954 Code 1939 Code section number section number 7701(a)(7) ...................................... 3797(a)(7). 7701(a)(8) ...................................... 3797(a)(8). 7701(a)(9) ...................................... 3797(a)(9). 7701(a)(10) .................................... 3797(a)(10). 7701(a)(11) .................................... 3797(a)(11). 7701(a)(12) .................................... 7701(a)(13) .................................... 3797(a)(12). 7701(a)(14) .................................... 3797(a)(14). 7701(a)(15) .................................... 3797(a)(15). 7701(a)(18) .................................... 3797(a)(18). 7701(a)(17) .................................... 3797(a)(17). 7701(a)(18) .................................... 3797(a)(18). 7701(a)(19) ................... 3797(a)(19). 7701(a)(20) .................................... 377(a)(20). 7701(a)(21) .................................... 7701(a)(22) .................................... 7701(a)(23) .................................... 48(a). 7701(a)(24) .................................... 48(b). 7701(a)(25) .................................... 48(c). 7701(a)(26) .................................... 48(d). 7701(a)(27) .................................... 7701(a)(28) .................................... 7701(b) ........................................... 3797(b). 7701(c)(1) ...................................... 3797(c). 7701(c)(2) ...................................... 7801(a) ........................................... Reorg. Plan No. 26 of 1950. 7801(b) ........................................... 3930(a), 3931. 7801(c) ........................................... 3932. 7802 ................................................ 3900. 7803(a) ........................................... 3920, 3921, 4000, 4041(a). 7803(b)(1) ...................................... 4040. 7803(b)(2) ...................................... 3901(b). 7803(c) ........................................... 3360(b)(2)(B), 3943, 3992, 4010. 7803(d) ........................................... 3975, 3978. 3977, 3978. 7804(a) ........................................... 818 R.A. 1951. 7804(b) ........................................... 3, P.L. 567 (82d Cong.). 7805(a) ........................................... 62, 3791(a). 7805(b) ........................................... 3791(b). 7805(c) ........................................... 3901(a)(2). 7806(a) ........................................ 2. 7806(b) ........................................... Ch. 1, Sec. 6, P.L. 1. 7807(a) ........................................... 7807(b) ........................................... 7808 ...................... 3970. 7809(a) .................... 2480, 3971(a). 7809(b) ........................................... 3971(b). 7809(b)(1) ...................................... 3971(b)(1). 7809(b)(2) ...................................... 3971(b)(2). 7809(b)(3) ...................................... 3971(b)(3). 7851(a) ........................................... See 28 U.S.C. 3, 4. 7851(b) ........................................... See 26 U.S.C. 4(b). 7851(c) ........................................... See 26 U.S.C. 4(c). 7851(d) ........................................... See 26 U.S.C. 4(d). 7852(a) ........................................... 3803. 7852(b) ........................................... See 28 U.S.C. 4(a), 5, 7. 7852(c) ........................................... 7852(d) ........................................... 108 R A. 1941: 109 R.A. 1942; 138 R.A. 1943; 214 R.A. 1950; 615 R.A. 1951; See 22(b)(7). 8001 ................................................ 5000. 8002 ................................................ 5001. 8003 ................................................ 5002. 8004 ................................................ 5003. 8005 ................................................ 5004. 8021 ................................................ 5010. 8022 ................................................ 5011. 8023 ................................................ 5012. An Act to revise the internal revenue laws of the United States. Be it enacted by the Senate and House of Representatives of the United States of Amer- ica in Congress assembled, That (a) Citation (1) The provisions of this Act set forth under the heading "Internal Revenue Title" may be cited as the "Internal Revenue Code of 1954". (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939". (b) Publication This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appen- dix; but without an index or marginal refer- ences. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote. (c) Cross reference For saving provisions, effective date provi- sions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Rev- enue Code of 1954. (d) Enactment of Internal Revenue Title into law The Internal Revenue Title referred to in subsection (a)(1) is as follows: * * * (Aug. 16, 1954, ch. 736, 68A Stat. 3.) INTERNAL REVENUE TITLE Subtitle A. Income taxes §§ 1-1552.* B. Estate and gift taxes §§ 2001-2524. C. Employment taxes §§ 3101-3504. D. Miscellaneous excise taxes §§ 4001-4907. E. Alcohol, tobacco, and certain other excise taxes §§ 5001-5862. F. Procedure and administration §§ 6001-7852. G. The Joint Committee on Taxation §§ 8001-8023. H. Financing of Presidential election campaigns §§ 9001-9042. AMENDMENTS 1976-Pub. L. 94-455, title XIX, § 1907(b)(2), Oct. 4, 1976, 90 Stat. 1836, substituted in Subtitle G heading "The Joint Committee on Taxation" for "The Joint Committee on Internal Revenue Taxation". 1974-Pub. L. 93-443, title IV, § 408(a). Oct. 15, 1974, 88 Stat. 1297, added Subtitle H heading "Financing of Presidential election campaigns". TABLE OF CONTENTS This Table of Contents is inserted for con- venience of users and was not enacted as Part of the Internal Revenue Code of 1954. Subtitle A-Income Taxes Chapter Sec. 1. Normal taxes and surtaxes .................... 1 2. Tax on self-employment Income ........... 1401 3. Withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds ...................... 1441 4. Rules applicable to recovery of exces- sive profits on government con- tracts ...................................................... 1471 5. Tax on transfers to avoid income tax.. 1491 6. Consolidated returns .............................. 1501 Subtitle B-Estate and Gift Taxes 11. Estate tax .................................................. .2001 12. G ift tax ..................................................... 2501 Subtitle C-Employment Taxes Federal insurance contributions act .... Railroad retirement tax act ................... Federal unemployment t;,x act ............. Collection of income tE' at source on w ages ....................................... General provisions relating to em- ploym ent taxes ..................................... Subtitle D-Miscellaneous Excise Taxes 31. Special fuels ............................................. 4001 32. Manufacturers excise taxes ................... 4061 *Section numbers editorially supplied for conve. olence of users. Page 26