Subtitle A — Income Taxes
- Ch. 1 Normal Taxes and Surtaxes §§1 to 1400Z–2
- Ch. 2 Tax on Self-Employment Income §§1401 to 1403
- Ch. 2A Unearned Income Medicare Contribution §1411
- Ch. 3 Withholding of Tax on Nonresident Aliens and Foreign Corporations §§1441 to 1465
- Ch. 4 Taxes to Enforce Reporting on Certain Foreign Accounts §§1471 to 1474
- Ch. 5 Repealed §§1492 to 1494
- Ch. 6 Consolidated Returns §§1501 to 1564