Chapter 1 — Normal Taxes and Surtaxes
- Subch. A Determination of Tax Liability §§1 to 59B
- Subch. B Computation of Taxable Income §§61 to 291
- Subch. C Corporate Distributions and Adjustments §§301 to 391...395
- Subch. D Deferred Compensation, Etc. §§401 to 436
- Subch. E Accounting Periods and Methods of Accounting §§441 to 483
- Subch. F Exempt Organizations §§501 to 530A
- Subch. G Corporations Used to Avoid Income Tax on Shareholders §§531 to 565
- Subch. H Banking Institutions §§581 to 601
- Subch. I Natural Resources §§611 to 638
- Subch. J Estates, Trusts, Beneficiaries, and Decedents §§641 to 692
- Subch. K Partners and Partnerships §§701 to 771...777
- Subch. L Insurance Companies §§801 to 848
- Subch. M Regulated Investment Companies and Real Estate Investment Trusts §§851 to 860H...860L
- Subch. N Tax Based on Income From Sources Within or Without the United States §§861 to 1000
- Subch. O Gain or Loss on Disposition of Property §§1001 to 1111
- Subch. P Capital Gains and Losses §§1201 to 1298
- Subch. Q Readjustment of Tax Between Years and Special Limitations §§1301 to 1351
- Subch. R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate §§1352 to 1359
- Subch. S Tax Treatment of S Corporations and Their Shareholders §§1361 to 1379
- Subch. T Cooperatives and Their Patrons §§1381 to 1388
- Subch. U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas §§1391 to 1397F
- Subch. V Title 11 Cases §§1398 to 1399
- Subch. W Repealed §1400...1400C
- Subch. X Repealed §1400E...1400J
- Subch. Y Repealed §1400L...1400U–3
- Subch. Z Opportunity Zones §§1400Z–1 to 1400Z–2