26 USC tA - NORMAL TAXES AND SURTAXES

United States Code

U.S. Code most recently checked for updates: Sep 15, 2024

Subchapter A [§ 1 - § 59B] - Determination of Tax Liability

Subchapter B [§ 61 - § 291] - Computation of Taxable Income

Subchapter C [§ 301 - § 395] - Corporate Distributions and Adjustments

Subchapter D [§ 401 - § 436] - Deferred Compensation, Etc.

Subchapter E [§ 441 - § 483] - Accounting Periods and Methods of Accounting

Subchapter F [§ 501 - § 530] - Exempt Organizations

Subchapter G [§ 531 - § 565] - Corporations Used to Avoid Income Tax on Shareholders

Subchapter H [§ 581 - § 601] - Banking Institutions

Subchapter I [§ 611 - § 638] - Natural Resources

Subchapter J [§ 641 - § 692] - Estates, Trusts, Beneficiaries, and Decedents

Subchapter K [§ 701 - § 777] - Partners and Partnerships

Subchapter L [§ 801 - § 848] - Insurance Companies

Subchapter M [§ 851 - § 860L] - Regulated Investment Companies and Real Estate Investment Trusts

Subchapter N [§ 861 - § 1000] - Tax Based on Income From Sources Within or Without the United States

Subchapter O [§ 1001 - § 1111] - Gain or Loss on Disposition of Property

Subchapter P [§ 1201 - § 1298] - Capital Gains and Losses

Subchapter Q [§ 1301 - § 1351] - Readjustment of Tax Between Years and Special Limitations

Subchapter R [§ 1352 - § 1359] - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

Subchapter S [§ 1361 - § 1379] - Tax Treatment of S Corporations and Their Shareholders

Subchapter T [§ 1381 - § 1388] - Cooperatives and Their Patrons

Subchapter U [§ 1391 - § 1397F] - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Subchapter V [§ 1398 - § 1399] - Title 11 Cases

Subchapter W [§ 1400 - § 1400C] - Repealed]

Subchapter X [§ 1400E - § 1400J] - Repealed]

Subchapter Y - Repealed]

Subchapter Z [§ 1400Z-1 - § 1400Z-2] - Opportunity Zones