Subchapter A — Determination of Tax Liability

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• Pt. I Tax on Individuals §§1 to 5
• Pt. II Tax on Corporations §§11 to 12
• Pt. III Changes in Rates During a Taxable Year §15
• Pt. IV Credits Against Tax §§21 to 54AA
• Pt. V Repealed
• Pt. VI Alternative Minimum Tax §§55 to 59
• Pt. VII Base Erosion and Anti-Abuse Tax §59A
• Pt. VIII Repealed §59B