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U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3)

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CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3)

Subchapter A—Determination of Tax Liability (§§ 1—59B)
Subchapter B—Computation of Taxable Income (§§ 61—291)
Subchapter C—Corporate Distributions and Adjustments (§§ 301—391_to_395)
Subchapter D—Deferred Compensation, Etc. (§§ 401—436)
Subchapter E—Accounting Periods and Methods of Accounting (§§ 441—483)
Subchapter F—Exempt Organizations (§§ 501—530)
Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (§§ 531—565)
Subchapter H—Banking Institutions (§§ 581—601)
Subchapter I—Natural Resources (§§ 611—638)
Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641—692)
Subchapter K—Partners and Partnerships (§§ 701—777)
Subchapter L—Insurance Companies (§§ 801—848)
Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851—860H_to_860L)
Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000)
Subchapter O—Gain or Loss on Disposition of Property (§§ 1001—1111)
Subchapter P—Capital Gains and Losses (§§ 1201—1298)
Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301—1351)
Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352—1359)
Subchapter S—Tax Treatment of S Corporations and Their Shareholders (§§ 1361—1379)
Subchapter T—Cooperatives and Their Patrons (§§ 1381—1388)
Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391—1397F)
Subchapter V—Title 11 Cases (§§ 1398—1399)
Subchapter W—District of Columbia Enterprise Zone (§§ 1400—1400C)
Subchapter X—Renewal Communities (§§ 1400E—1400J)
Subchapter Y—Short-Term Regional Benefits (§§ 1400L—1400U3)

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