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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1 – 140...
CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1 – 1400Z–2)
Subchapter A—Determination of Tax Liability (§§ 1 – 59B)
Subchapter B—Computation of Taxable Income (§§ 61 – 291)
Subchapter C—Corporate Distributions and Adjustments (§§ 301 – 391)
Subchapter D—Deferred Compensation, Etc. (§§ 401 – 436)
Subchapter E—Accounting Periods and Methods of Accounting (§§ 441 – 483)
Subchapter F—Exempt Organizations (§§ 501 – 530)
Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (§§ 531 – 565)
Subchapter H—Banking Institutions (§§ 581 – 601)
Subchapter I—Natural Resources (§§ 611 – 638)
Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641 – 692)
Subchapter K—Partners and Partnerships (§§ 701 – 771)
Subchapter L—Insurance Companies (§§ 801 – 848)
Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 – 860H)
Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861 – 1000)
Subchapter O—Gain or Loss on Disposition of Property (§§ 1001 – 1111)
Subchapter P—Capital Gains and Losses (§§ 1201 – 1298)
Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301 – 1351)
Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 – 1359)
Subchapter S—Tax Treatment of S Corporations and Their Shareholders (§§ 1361 – 1379)
Subchapter T—Cooperatives and Their Patrons (§§ 1381 – 1388)
Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391 – 1397F)
Subchapter V—Title 11 Cases (§§ 1398 – 1399)
[Subchapter W—Repealed] (§ 1400)
[Subchapter X—Repealed] (§ 1400E)
[Subchapter Y—Repealed] (§ 1400L)
Subchapter Z—Opportunity Zones (§§ 1400Z–1 – 1400Z–2)