CHAPTER 1—NORMAL TAXES AND SURTAXES
- 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—District of Columbia Enterprise Zone
- Subchapter X—Renewal Communities
- Subchapter Y—Short-Term Regional Benefits