There Is a Newer Version of the U.S. Code
2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
View Metadata- 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- Subchapter R - Repealed
- 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 - New York Liberty Zone Benefits
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