Federal taxes; State taxes

The governing law

26 U.S.C.

• 26 U.S.C. § 5861 §5861. Prohibited acts It shall be unlawful for any person- cited by 1710 cases
• 26 U.S.C. § 7201 §7201. Attempt to evade or defeat tax Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to cited by 1636 cases
• 26 U.S.C. § 7206 §7206. Fraud and false statements Any person who- cited by 1621 cases
• 26 U.S.C. § 7203 §7203. Willful failure to file return, supply information, or pay tax Any person required under this title to pay any estimated tax or tax, or required by this title or by regulati cited by 946 cases
• 26 U.S.C. § 6321 §6321. Lien for taxes If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, cited by 788 cases
• 26 U.S.C. § 501 §501. Exemption from tax on corporations, certain trusts, etc. cited by 734 cases
• 26 U.S.C. § 6323 §6323. Validity and priority against certain persons cited by 547 cases
• 26 U.S.C. § 162 §162. Trade or business expenses cited by 503 cases
• 26 U.S.C. § 401 §401. Qualified pension, profit-sharing, and stock bonus plans cited by 462 cases
• 26 U.S.C. § 6501 §6501. Limitations on assessment and collection cited by 419 cases
• 26 U.S.C. § 6331 §6331. Levy and distraint cited by 418 cases
• 26 U.S.C. § 61 §61. Gross income defined cited by 401 cases
• 26 U.S.C. § 3121 §3121. Definitions cited by 258 cases
• 26 U.S.C. § 7403 §7403. Action to enforce lien or to subject property to payment of tax cited by 236 cases
• 26 U.S.C. § 1 §1. Tax imposed cited by 227 cases
• 26 U.S.C. § 165 §165. Losses cited by 220 cases
• section 6651 §6651. Failure to file tax return or to pay tax cited by 218 cases
• 26 U.S.C. § 7805 §7805. Rules and regulations cited by 213 cases
• 26 U.S.C. § 3101 §3101. Rate of tax cited by 188 cases
• 26 U.S.C. § 170 §170. Charitable, etc., contributions and gifts cited by 182 cases
• 26 U.S.C. § 104 §104. Compensation for injuries or sickness cited by 179 cases
• 26 U.S.C. § 2056 §2056. Bequests, etc., to surviving spouse cited by 147 cases
• 26 U.S.C. § 6013 §6013. Joint returns of income tax by husband and wife cited by 139 cases
• 26 U.S.C. § 3402 §3402. Income tax collected at source cited by 132 cases
• 26 U.S.C. § 163 §163. Interest cited by 122 cases
• 26 U.S.C. § 167 §167. Depreciation cited by 118 cases
• 26 U.S.C. § 6662 §6662. Imposition of accuracy-related penalty on underpayments cited by 117 cases
• 26 U.S.C. § 166 §166. Bad debts cited by 109 cases
• 26 U.S.C. § 3401 §3401. Definitions cited by 109 cases
• 26 U.S.C. § 1221 §1221. Capital asset defined cited by 107 cases

Representative cases

1. Citizens United v. Federal Election Commission, 558 U.S. 310 construes 26 U.S.C. § 301, 26 U.S.C. § 501, 26 U.S.C. § 527; cited by 595 cases
2. Neder v. United States, 527 U.S. 1 construes 26 U.S.C. § 7206; cited by 1244 cases
3. National Federation of Independent Business v. Sebelius, 567 U.S. 519 construes 26 U.S.C. § 163, 26 U.S.C. § 527, 26 U.S.C. § 6012; cited by 270 cases
4. United States v. Isaacs, 493 F.2d 1124 construes 26 U.S.C. § 7201, 26 U.S.C. § 7206, 26 U.S.C. § 7805; cited by 256 cases
5. McConnell v. Federal Election Commission, 540 U.S. 93 construes 26 U.S.C. § 501, 26 U.S.C. § 527; cited by 354 cases
6. United States v. Helmsley, 941 F.2d 71 construes 26 U.S.C. § 1041, 26 U.S.C. § 1245, 26 U.S.C. § 168, 26 U.S.C. § 55, 26 U.S.C. § 7201; cited by 95 cases
7. Rust v. Sullivan, 500 U.S. 173 construes 26 U.S.C. § 501; cited by 631 cases
8. Transportation Insurance Co. v. Moriel, 879 S.W.2d 10 construes 26 U.S.C. § 104; cited by 630 cases
9. Black & Decker Disability Plan v. Nord, 538 U.S. 822 construes 26 U.S.C. § 3101; cited by 611 cases
10. United States v. Burke, 504 U.S. 229 construes 26 U.S.C. § 104, 26 U.S.C. § 3101, 26 U.S.C. § 61; cited by 191 cases

Related

Offenses against people/property · Appeals · Bankruptcy