Chapter 1. NORMAL TAXES AND SURTAXES
- 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- SUBCHAPTER W [§ 1400 - § 1400C] - Repealed]
- SUBCHAPTER X [§ 1400E - § 1400J] - Repealed]
- SUBCHAPTER Y [§ 1400L - § 1400U-3] - Repealed]
- SUBCHAPTER Z [§ 1400Z-1 - § 1400Z-2] - Opportunity Zones