26 USC Chapter 1
NORMAL TAXES AND SURTAXES
October 30, 2020
Subchapter
A
Determination of Tax Liability
Subchapter
B
Computation of Taxable Income
Subchapter
C
Corporate Distributions and Adjustments
Subchapter
D
Deferred Compensation, Etc
Subchapter
E
Accounting Periods and Methods of Accounting
Subchapter
F
Exempt Organizations
Subchapter
G
Corporations Used to Avoid Income Tax on Shareholders
Subchapter
H
Banking Institutions
Subchapter
I
Natural Resources
Subchapter
J
Estates, Trusts, Beneficiaries, and Decedents
Subchapter
K
Partners and Partnerships
Subchapter
L
Insurance Companies
Subchapter
M
Regulated Investment Companies and Real Estate Investment Trusts
Subchapter
N
Tax Based on Income From Sources Within or Without the United States
Subchapter
O
Gain or Loss on Disposition of Property
Subchapter
P
Capital Gains and Losses
Subchapter
Q
Readjustment of Tax Between Years and Special Limitations
Subchapter
R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Subchapter
S
Tax Treatment of S Corporations and Their Shareholders
Subchapter
T
Cooperatives and Their Patrons
Subchapter
U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Subchapter
V
Title 11 Cases
Subchapter
W
Repealed
Subchapter
X
Repealed
Subchapter
Y
Repealed
Subchapter
Z
Opportunity Zones
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