U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter A—Determination of Tax LiabilityContentsPart I—Tax on IndividualsPart II—Tax on CorporationsPart III—Changes in Rates During a Taxable YearPart IV—Credits Against Tax[Part V—Repealed]Part VI—Alternative Minimum TaxPart VII—Base Erosion and Anti-Abuse Tax[Part VIII—Repealed]
