Taxpayer Bill of Rights 2

Pub. L. 104–168

US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.

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