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The following downloadable files are in text format:
- Title 26 - (Complete title)( 28.4111 MB)
- Title 26 - Internal Revenue Code (112-90)( 0.3321 MB)
- Chapter 1 - Normal Taxes and Surtaxes (112-90)( 16.5804 MB)
- Chapter 2 - Tax on Self-Employment Income (112-90)( 0.1592 MB)
- Chapter 2a - Unearned Income Medicare Contribution (112-90)( 0.0063 MB)
- Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (112-90)( 0.0966 MB)
- Chapter 4 - Taxes to Enforce Reporting on Certain Foreign Accounts (112-90)( 0.0346 MB)
- Chapter 6 - Consolidated Returns (112-90)( 0.1448 MB)
- Chapter 11 - Estate Tax (112-90)( 0.5464 MB)
- Chapter 12 - Gift Tax (112-90)( 0.1440 MB)
- Chapter 13 - Tax on Generation-Skipping Transfers (112-90)( 0.1350 MB)
- Chapter 14 - Special Valuation Rules (112-90)( 0.0408 MB)
- Chapter 15 - Gifts and Bequests From Expatriates (112-90)( 0.0083 MB)
- Chapter 21 - Federal Insurance Contributions Act (112-90)( 0.3831 MB)
- Chapter 22 - Railroad Retirement Tax Act (112-90)( 0.1490 MB)
- Chapter 23 - Federal Unemployment Tax Act (112-90)( 0.4413 MB)
- Chapter 23a - Railroad Unemployment Repayment Tax (112-90)( 0.0110 MB)
- Chapter 24 - Collection of Income Tax At Source on Wages (112-90)( 0.2122 MB)
- Chapter 25 - General Provisions Relating to Employment Taxes (112-90)( 0.0676 MB)
- Chapter 31 - Retail Excise Taxes (112-90)( 0.1726 MB)
- Chapter 32 - Manufacturers Excise Taxes (112-90)( 0.3860 MB)
- Chapter 33 - Facilities and Services (112-90)( 0.1719 MB)
- Chapter 34 - Taxes on Certain Insurance Policies (112-90)( 0.0436 MB)
- Chapter 35 - Taxes on Wagering (112-90)( 0.0288 MB)
- Chapter 36 - Certain Other Excise Taxes (112-90)( 0.0937 MB)
- Chapter 38 - Environmental Taxes (112-90)( 0.1113 MB)
- Chapter 39 - Registration-Required Obligations (112-90)( 0.0065 MB)
- Chapter 40 - General Provisions Relating to Occupational Taxes (112-90)( 0.0135 MB)
- Chapter 41 - Public Charities (112-90)( 0.0283 MB)
- Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (112-90)( 0.2693 MB)
- Chapter 43 - Qualified Pension, etc., Plans (112-90)( 0.4146 MB)
- Chapter 44 - Qualified Investment Entities (112-90)( 0.0259 MB)
- Chapter 45 - Provisions Relating to Expatriated Entities (112-90)( 0.0132 MB)
- Chapter 46 - Golden Parachute Payments (112-90)( 0.0023 MB)
- Chapter 47 - Certain Group Health Plans (112-90)( 0.0080 MB)
- Chapter 48 - Maintenance of Minimum Essential Coverage (112-90)( 0.0280 MB)
- Chapter 49 - Cosmetic Services (112-90)( 0.0041 MB)
- Chapter 50 - Foreign Procurement (112-90)( 0.0061 MB)
- Chapter 51 - Distilled Spirits, Wines, and Beer (112-90)( 0.8696 MB)
- Chapter 52 - Tobacco Products and Cigarette Papers and Tubes (112-90)( 0.2065 MB)
- Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms (112-90)( 0.0770 MB)
- Chapter 54 - Greenmail (112-90)( 0.0054 MB)
- Chapter 55 - Structured Settlement Factoring Transactions (112-90)( 0.0131 MB)
- Chapter 61 - Information and Returns (112-90)( 1.3077 MB)
- Chapter 62 - Time and Place for Paying Tax (112-90)( 0.1278 MB)
- Chapter 63 - Assessment (112-90)( 0.3007 MB)
- Chapter 64 - Collection (112-90)( 0.3022 MB)
- Chapter 65 - Abatements, Credits, and Refunds (112-90)( 0.5852 MB)
- Chapter 66 - Limitations (112-90)( 0.2388 MB)
- Chapter 67 - Interest (112-90)( 0.1116 MB)
- Chapter 68 - Additions to the Tax, Additional Amounts, and Assessable Penalties (112-90)( 0.6465 MB)
- Chapter 69 - General Provisions Relating to Stamps (112-90)( 0.0221 MB)
- Chapter 70 - Jeopardy, Receiverships, etc. (112-90)( 0.0511 MB)
- Chapter 71 - Transferees and Fiduciaries (112-90)( 0.0155 MB)
- Chapter 72 - Licensing and Registration (112-90)( 0.0096 MB)
- Chapter 73 - Bonds (112-90)( 0.0095 MB)
- Chapter 74 - Closing Agreements and Compromises (112-90)( 0.0173 MB)
- Chapter 75 - Crimes, Other Offenses, and Forfeitures (112-90)( 0.1649 MB)
- Chapter 76 - Judicial Proceedings (112-90)( 0.4564 MB)
- Chapter 77 - Miscellaneous Provisions (112-90)( 0.1677 MB)
- Chapter 78 - Discovery of Liability and Enforcement of Title (112-90)( 0.2063 MB)
- Chapter 79 - Definitions (112-90)( 0.2367 MB)
- Chapter 80 - General Rules (112-90)( 0.2778 MB)
- Chapter 91 - Organization and Membership of the Joint Committee (112-90)( 0.0082 MB)
- Chapter 92 - Powers and Duties of the Joint Committee (112-90)( 0.0235 MB)
- Chapter 95 - Presidential Election Campaign Fund (112-90)( 0.0826 MB)
- Chapter 96 - Presidential Primary Matching Payment Account (112-90)( 0.0397 MB)
- Chapter 98 - Trust Fund Code (112-90)( 0.2985 MB)
- Chapter 99 - Coal Industry Health Benefits (112-90)( 0.1006 MB)
- Chapter 100 - Group Health Plan Requirements (112-90)( 0.1108 MB)
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