Title 26Chapter

Chapter 1—Normal Taxes and Surtaxes

Contents

  1. Subchapter A—Determination of Tax Liability
  2. Subchapter B—Computation of Taxable Income
  3. Subchapter C—Corporate Distributions and Adjustments
  4. Subchapter D—Deferred Compensation, Etc.
  5. Subchapter E—Accounting Periods and Methods of Accounting
  6. Subchapter F—Exempt Organizations
  7. Subchapter G—Corporations Used to Avoid Income Tax on Shareholders
  8. Subchapter H—Banking Institutions
  9. Subchapter I—Natural Resources
  10. Subchapter J—Estates, Trusts, Beneficiaries, and Decedents
  11. Subchapter K—Partners and Partnerships
  12. Subchapter L—Insurance Companies
  13. Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts
  14. Subchapter N—Tax Based on Income From Sources Within or Without the United States
  15. Subchapter O—Gain or Loss on Disposition of Property
  16. Subchapter P—Capital Gains and Losses
  17. Subchapter Q—Readjustment of Tax Between Years and Special Limitations
  18. Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
  19. Subchapter S—Tax Treatment of S Corporations and Their Shareholders
  20. Subchapter T—Cooperatives and Their Patrons
  21. Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
  22. Subchapter V—Title 11 Cases
  23. [Subchapter W—Repealed]
  24. [Subchapter X—Repealed]
  25. [Subchapter Y—Repealed]
  26. Subchapter Z—Opportunity Zones