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[1]
- 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
Note
[edit]- ↑ The original Table of Contents has the order of R and S reversed. but the text itself is in the correct order