---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Determination of Tax Liability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schA"
sections_count: 109
---

# Subchapter A — Determination of Tax Liability

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Tax on Individuals](/usc/26/stA-ch1-schA-ptI.md)
- [Part II — Tax on Corporations](/usc/26/stA-ch1-schA-ptII.md)
- [Part III — Changes in Rates During a Taxable Year](/usc/26/stA-ch1-schA-ptIII.md)
- [Part IV — Credits Against Tax](/usc/26/stA-ch1-schA-ptIV.md)
- [Part V — Repealed](/usc/26/stA-ch1-schA-ptV.md)
- [Part VI — Alternative Minimum Tax](/usc/26/stA-ch1-schA-ptVI.md)
- [Part VII — Base Erosion and Anti-Abuse Tax](/usc/26/stA-ch1-schA-ptVII.md)
- [Part VIII — Repealed](/usc/26/stA-ch1-schA-ptVIII.md)