---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1"
level: "chapter"
label: "Chapter 1"
heading: "Normal Taxes and Surtaxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1"
sections_count: 876
---

# Chapter 1 — Normal Taxes and Surtaxes

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Contents

- [Subchapter A — Determination of Tax Liability](/usc/26/stA-ch1-schA.md)
- [Subchapter B — Computation of Taxable Income](/usc/26/stA-ch1-schB.md)
- [Subchapter C — Corporate Distributions and Adjustments](/usc/26/stA-ch1-schC.md)
- [Subchapter D — Deferred Compensation, Etc.](/usc/26/stA-ch1-schD.md)
- [Subchapter E — Accounting Periods and Methods of Accounting](/usc/26/stA-ch1-schE.md)
- [Subchapter F — Exempt Organizations](/usc/26/stA-ch1-schF.md)
- [Subchapter G — Corporations Used to Avoid Income Tax on Shareholders](/usc/26/stA-ch1-schG.md)
- [Subchapter H — Banking Institutions](/usc/26/stA-ch1-schH.md)
- [Subchapter I — Natural Resources](/usc/26/stA-ch1-schI.md)
- [Subchapter J — Estates, Trusts, Beneficiaries, and Decedents](/usc/26/stA-ch1-schJ.md)
- [Subchapter K — Partners and Partnerships](/usc/26/stA-ch1-schK.md)
- [Subchapter L — Insurance Companies](/usc/26/stA-ch1-schL.md)
- [Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts](/usc/26/stA-ch1-schM.md)
- [Subchapter N — Tax Based on Income From Sources Within or Without the United States](/usc/26/stA-ch1-schN.md)
- [Subchapter O — Gain or Loss on Disposition of Property](/usc/26/stA-ch1-schO.md)
- [Subchapter P — Capital Gains and Losses](/usc/26/stA-ch1-schP.md)
- [Subchapter Q — Readjustment of Tax Between Years and Special Limitations](/usc/26/stA-ch1-schQ.md)
- [Subchapter R — Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate](/usc/26/stA-ch1-schR.md)
- [Subchapter S — Tax Treatment of S Corporations and Their Shareholders](/usc/26/stA-ch1-schS.md)
- [Subchapter T — Cooperatives and Their Patrons](/usc/26/stA-ch1-schT.md)
- [Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas](/usc/26/stA-ch1-schU.md)
- [Subchapter V — Title 11 Cases](/usc/26/stA-ch1-schV.md)
- [Subchapter W — Repealed](/usc/26/stA-ch1-schW.md)
- [Subchapter X — Repealed](/usc/26/stA-ch1-schX.md)
- [Subchapter Y — Repealed](/usc/26/stA-ch1-schY.md)
- [Subchapter Z — Opportunity Zones](/usc/26/stA-ch1-schZ.md)