United States Code · Chapter
Chapter 1 — Normal Taxes And Surtaxes
26 U.S.C. ch. ch1
- Subchapter A Determination Of Tax Liability
- 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
- 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- Subchapter W Repealed]
- Subchapter X Repealed]
- Subchapter Y Repealed]
- Subchapter Z Opportunity Zones