(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

Amendments

1986—Subsecs. (a)(1), (c). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.

Redesignation of Internal Revenue Code of 1954; References

Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a) Redesignation of 1954 Code.—The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the ‘Internal Revenue Code of 1986’.

“(b) References in Laws, Etc.—Except when inappropriate, any reference in any law, Executive order, or other document—

“(1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and

“(2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.”

INTERNAL REVENUE TITLE

Amendments

1997—Pub. L. 105–34, title XV, §1531(b)(3), Aug. 5, 1997, 111 Stat. 1085, added subtitle K heading “Group health plan requirements” and struck out former subtitle K heading “Group health plan portability, access, and renewability requirements”.

1996—Pub. L. 104–191, title IV, §401(b), Aug. 21, 1996, 110 Stat. 2082, added subtitle K heading “Group health plan portability, access, and renewability requirements”.

1982—Pub. L. 97–248, title III, §§307(b)(2), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subtitle C heading is amended to read “Employment taxes and collection of income tax at source”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1981—Pub. L. 97–119, title I, §103(c)(2), Dec. 29, 1981, 95 Stat. 1638, added subtitle I heading “Trust Fund Code”.

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”.

Title Referred to in Other Sections

This title is referred to in title 2 sections 31a–2, 31a–3, 31a–4, 60c–1, 65c, 632, 651, 691e, 691f, 1610; title 5 sections 5514, 8432, 8440, 8440e; title 10 section 2401; title 11 sections 346, 745; title 12 sections 1825, 3413; title 15 sections 78c, 78kkk, 80a–3, 80b–3, 631b; title 16 sections 460lll–47, 470b, 1855; title 18 sections 983, 4043; title 20 sections 1087–1, 1087–2, 1087ee, 1087ss, 1087vv; title 22 sections 3307, 3968, 4071i, 4071j, 5401; title 25 sections 983f, 1716, 2719; title 29 sections 1002, 1061, 1083, 1146, 1301, 1453, 2897; title 30 section 1473; title 31 sections 1324, 3105, 3106, 3124, 3332, 3701, 3711, 3716, 3718, 3720B, 3729, 3801; title 33 section 2717; title 36 sections 20208, 20708, 20909, 21008, 21108, 22908, 40108, 50108, 60108, 70108, 70308, 80508, 100108, 110108, 140708, 150109, 151508, 152108, 152708, 152909, 154508, 154709, 170309, 170508, 190309, 210309, 220708, 230509, 240108; title 38 sections 7361, 7363; title 40 sections 207c–2, 270a; title 42 sections 401, 405, 408, 416, 604, 1007, 1395b–5, 1395y, 1471, 4636, 5055, 8217, 10702; title 45 sections 231m, 1347; title 46 App. section 1177; title 49 section 326; title 50 section 2154.

Table of Contents

This Table of Contents is inserted for convenience of users and was not enacted as part of the Internal Revenue Code of 1986.

Subtitle A—Income Taxes

Subtitle B—Estate and Gift Taxes

Subtitle C—Employment Taxes

Subtitle D—Miscellaneous Excise Taxes

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes

Subtitle F—Procedure and Administration

Subtitle G—The Joint Committee on Taxation

Subtitle H—Financing of Presidential Election Campaigns

Subtitle I—Trust Fund Code

Subtitle J—Coal Industry Health Benefits

Subtitle K—Group Health Plan Portability, Access, and Renewability Requirements

¹ Editorially supplied. Subtitle J added by Pub. L. 102–486 without corresponding amendment of title analysis.