---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA"
level: "subtitle"
label: "Subtitle A"
heading: "Income Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA"
sections_count: 910
---

# Subtitle A — Income Taxes

Title 26 — Internal Revenue Code

## Contents

- [Chapter 1 — Normal Taxes and Surtaxes](/usc/26/stA-ch1.md)
- [Chapter 2 — Tax on Self-Employment Income](/usc/26/stA-ch2.md)
- [Chapter 2A — Unearned Income Medicare Contribution](/usc/26/stA-ch2A.md)
- [Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations](/usc/26/stA-ch3.md)
- [Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts](/usc/26/stA-ch4.md)
- [Chapter 5 — Repealed](/usc/26/stA-ch5.md)
- [Chapter 6 — Consolidated Returns](/usc/26/stA-ch6.md)