---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schI"
level: "subchapter"
label: "Subchapter I"
heading: "Natural Resources"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schI"
sections_count: 13
---

# Subchapter I — Natural Resources

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

## Contents

- [Part I — Deductions](/usc/26/stA-ch1-schI-ptI.md)
- [Part II — Repealed](/usc/26/stA-ch1-schI-ptII.md)
- [Part III — Sales and Exchanges](/usc/26/stA-ch1-schI-ptIII.md)
- [Part IV — Mineral Production Payments](/usc/26/stA-ch1-schI-ptIV.md)
- [Part V — Continental Shelf Areas](/usc/26/stA-ch1-schI-ptV.md)