US 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 LIMITATIONSSUBCHAPTER RREPEALED
- 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