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 1684 cases
• 26 U.S.C. § 7206 §7206. Fraud and false statements Any person who- cited by 1526 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 1493 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 869 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 760 cases
• 26 U.S.C. § 501 §501. Exemption from tax on corporations, certain trusts, etc. cited by 613 cases
• 26 U.S.C. § 6323 §6323. Validity and priority against certain persons cited by 527 cases
• 26 U.S.C. § 162 §162. Trade or business expenses cited by 489 cases
• 26 U.S.C. § 401 §401. Qualified pension, profit-sharing, and stock bonus plans cited by 417 cases
• 26 U.S.C. § 6501 §6501. Limitations on assessment and collection cited by 409 cases
• 26 U.S.C. § 6331 §6331. Levy and distraint cited by 403 cases
• 26 U.S.C. § 61 §61. Gross income defined cited by 391 cases
• 26 U.S.C. § 3121 §3121. Definitions cited by 243 cases
• 26 U.S.C. § 7403 §7403. Action to enforce lien or to subject property to payment of tax cited by 228 cases
• section 6651 §6651. Failure to file tax return or to pay tax cited by 215 cases
• 26 U.S.C. § 1 §1. Tax imposed cited by 214 cases
• 26 U.S.C. § 165 §165. Losses cited by 212 cases
• 26 U.S.C. § 7805 §7805. Rules and regulations cited by 206 cases
• 26 U.S.C. § 3101 §3101. Rate of tax cited by 180 cases
• 26 U.S.C. § 170 §170. Charitable, etc., contributions and gifts cited by 174 cases
• 26 U.S.C. § 104 §104. Compensation for injuries or sickness cited by 172 cases
• 26 U.S.C. § 2056 §2056. Bequests, etc., to surviving spouse cited by 143 cases
• 26 U.S.C. § 6013 §6013. Joint returns of income tax by husband and wife cited by 136 cases
• 26 U.S.C. § 3402 §3402. Income tax collected at source cited by 128 cases
• 26 U.S.C. § 163 §163. Interest cited by 120 cases
• 26 U.S.C. § 167 §167. Depreciation cited by 117 cases
• 26 U.S.C. § 6662 §6662. Imposition of accuracy-related penalty on underpayments cited by 115 cases
• 26 U.S.C. § 166 §166. Bad debts cited by 107 cases
• 26 U.S.C. § 3401 §3401. Definitions cited by 104 cases
• 26 U.S.C. § 1221 §1221. Capital asset defined cited by 102 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 592 cases
2. Neder v. United States, 527 U.S. 1 construes 26 U.S.C. § 7206; cited by 1225 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 265 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 254 cases
5. McConnell v. Federal Election Commission, 540 U.S. 93 construes 26 U.S.C. § 501, 26 U.S.C. § 527; cited by 350 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 94 cases
7. Transportation Insurance Co. v. Moriel, 879 S.W.2d 10 construes 26 U.S.C. § 104; cited by 630 cases
8. Rust v. Sullivan, 500 U.S. 173 construes 26 U.S.C. § 501; cited by 626 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 188 cases

Related

Offenses against people/property · Appeals · Bankruptcy