United States Code/Title 26/Chapter 1

Title 26—Internal Revenue Code

Subtitle A—Income Taxes

Chapter 1—Normal Taxes and Surtaxes


 * Subchapter A—Determination of tax liability
 * (1/11) Subchapter B—Computation of taxable income
 * Subchapter C—Corporate distributions and adjustments
 * Subchapter D—Deferred compensation, etc.
 * Subchapter E—Accounting periods and methods of accounting
 * Subchapter F—Exempt organizations
 * Subchapter G—Corporations used to avoid income tax on shareholders
 * Subchapter H—Banking institutions
 * Subchapter I—Natural resources
 * Subchapter J—Estates, trusts, beneficiaries, and decedents
 * Subchapter K—Partners and partnerships
 * Subchapter L—Insurance companies
 * Subchapter M—Regulated investment companies and real estate investment trusts
 * (1/5) Subchapter N—Tax based on income from sources within or without the United States
 * Subchapter O—Gain or loss on disposition of property
 * Subchapter P—Capital gains and losses
 * Subchapter Q—Readjustment of tax between years and special limitations
 * Subchapter R—Election to determine corporate tax on certain international shipping activities using per ton rate
 * Subchapter S—Tax treatment of S corporations and their shareholders
 * Subchapter T—Cooperatives and their patrons
 * Subchapter U—Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas
 * Subchapter V—Title 11 cases
 * Subchapter W—District of Columbia Enterprise Zone
 * Subchapter X—Renewal Communities
 * Subchapter Y—New York Liberty Zone Benefits