There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES |
Contains | sections 1 to 1400U-3 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (Sections 1 - 59B)
- Table of Contents
- Front Matter
- Part I - Tax on Individuals (Sections 1 - 5)
- Part II - Tax on Corporations (Sections 11 - 12)
- Part III - Changes in Rates During a Taxable Year (Sections 15 - 15)
- Part IV - Credits Against Tax (Sections 21 - 54AA)
- Part V - Repealed (Sections V - V)
- Part VI - Alternative Minimum Tax (Sections 55 - 59)
- Part VII - Repealed (Sections 59A - 59A)
- Part VIII - Repealed (Sections 59B - 59B)
- Subchapter B - Computation of Taxable Income (Sections 61 - 291)
- Table of Contents
- Front Matter
- Part I - Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (Sections 61 - 68)
- Part II - Items Specifically Included in Gross Income (Sections 71 - 90)
- Part III - Items Specifically Excluded From Gross Income (Sections 101 - 140)
- Part IV - Tax Exemption Requirements for State and Local Bonds (Sections 141 - 150)
- Part V - Deductions for Personal Exemptions (Sections 151 - 153)
- Part VI - Itemized Deductions for Individuals and Corporations (Sections 161 - 199)
- Part VII - Additional Itemized Deductions for Individuals (Sections 211 - 224)
- Part VIII - Special Deductions for Corporations (Sections 241 - 250)
- Part IX - Items Not Deductible (Sections 261 - 280H)
- Part X - Terminal Railroad Corporations and Their Shareholders (Sections 281 - 281)
- Part XI - Special Rules Relating to Corporate Preference Items (Sections 291 - 291)
- Subchapter C - Corporate Distributions and Adjustments (Sections 301 - 395)
- Table of Contents
- Front Matter
- Part I - Distributions by Corporations (Sections 301 - 318)
- Part II - Corporate Liquidations (Sections 331 - 346)
- Part III - Corporate Organizations and Reorganizations (Sections 351 - 368)
- Part IV - Repealed (Sections 370 - 374)
- Part V - Carryovers (Sections 381 - 384)
- Part VI - Treatment of Certain Corporate Interests as Stock or Indebtedness (Sections 385 - 385)
- Part VII - Repealed (Sections 386 - 395)
- Subchapter D - Deferred Compensation, Etc. (Sections 401 - 436)
- Subchapter E - Accounting Periods and Methods of Accounting (Sections 441 - 483)
- Subchapter F - Exempt Organizations (Sections 501 - 530)
- Table of Contents
- Front Matter
- Part I - General Rule (Sections 501 - 505)
- Part II - Private Foundations (Sections 507 - 509)
- Part III - Taxation of Business Income of Certain Exempt Organizations (Sections 511 - 515)
- Part IV - Farmers' Cooperatives (Sections 521 - 522)
- Part V - Shipowners' Protection and Indemnity Associations (Sections 526 - 526)
- Part VI - Political Organizations (Sections 527 - 527)
- Part VII - Certain Homeowners Associations (Sections 528 - 528)
- Part VIII - Certain Savings Entities (Sections 529 - 530)
- Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (Sections 531 - 565)
- Subchapter H - Banking Institutions (Sections 581 - 601)
- Subchapter I - Natural Resources (Sections 611 - 638)
- Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692)
- Subchapter K - Partners and Partnerships (Sections 701 - 777)
- Subchapter L - Insurance Companies (Sections 801 - 848)
- Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (Sections 851 - 860L)
- Table of Contents
- Front Matter
- Part I - Regulated Investment Companies (Sections 851 - 855)
- Part II - Real Estate Investment Trusts (Sections 856 - 859)
- Part III - Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts (Sections 860 - 860)
- Part IV - Real Estate Mortgage Investment Conduits (Sections 860A - 860G)
- Part V - Repealed (Sections 860H - 860L)
- Subchapter N - Tax Based on Income From Sources Within or Without the United States (Sections 861 - 1000)
- Table of Contents
- Front Matter
- Part I - Source Rules and Other General Rules Relating to Foreign Income (Sections 861 - 865)
- Part II - Nonresident Aliens and Foreign Corporations (Sections 871 - 898)
- Part III - Income From Sources Without the United States (Sections 901 - 989)
- Part IV - Domestic International Sales Corporations (Sections 991 - 997)
- Part V - International Boycott Determinations (Sections 999 - 1000)
- Subchapter O - Gain or Loss on Disposition of Property (Sections 1001 - 1111)
- Table of Contents
- Front Matter
- Part I - Determination of Amount of and Recognition of Gain or Loss (Sections 1001 - 1002)
- Part II - Basis Rules of General Application (Sections 1011 - 1024)
- Part III - Common Nontaxable Exchanges (Sections 1031 - 1045)
- Part IV - Special Rules (Sections 1051 - 1061)
- Part V - Repealed (Sections 1071 - 1071)
- Part VI - Repealed (Sections 1081 - 1083)
- Part VII - Wash Sales; Straddles (Sections 1091 - 1092)
- Part VIII - Repealed (Sections 1101 - 1103)
- Part IX - Repealed (Sections 1111 - 1111)
- Subchapter P - Capital Gains and Losses (Sections 1201 - 1298)
- Table of Contents
- Front Matter
- Part I - Treatment of Capital Gains (Sections 1201 - 1202)
- Part II - Treatment of Capital Losses (Sections 1211 - 1212)
- Part III - General Rules for Determining Capital Gains and Losses (Sections 1221 - 1223)
- Part IV - Special Rules for Determining Capital Gains and Losses (Sections 1231 - 1260)
- Part V - Special Rules for Bonds and Other Debt Instruments (Sections 1271 - 1288)
- Part VI - Treatment of Certain Passive Foreign Investment Companies (Sections 1291 - 1298)
- Subchapter Q - Readjustment of Tax Between Years and Special Limitations (Sections 1301 - 1351)
- Table of Contents
- Front Matter
- Part I - Income Averaging (Sections 1301 - 1301)
- Part II - Mitigation of Effect of Limitations and Other Provisions (Sections 1311 - 1315)
- Part III - Repealed (Sections 1321 - 1321)
- Part IV - Repealed (Sections 1331 - 1337)
- Part V - Claim of Right (Sections 1341 - 1342)
- Part VI - Repealed (Sections 1346 - 1348)
- Part VII - Recoveries of Foreign Expropriation Losses (Sections 1351 - 1351)
- Subchapter R - Election to Determine Corporate Tax on Certain International Shipping Activities Using per Ton Rate (Sections 1352 - 1359)
- Table of Contents
- Front Matter
- Sec. 1352 - Alternative tax on qualifying shipping activities
- Sec. 1353 - Notional shipping income
- Sec. 1354 - Alternative tax election; revocation; termination
- Sec. 1355 - Definitions and special rules
- Sec. 1356 - Qualifying shipping activities
- Sec. 1357 - Items not subject to regular tax; depreciation; interest
- Sec. 1358 - Allocation of credits, income, and deductions
- Sec. 1359 - Disposition of qualifying vessels
- Subchapter S - Tax Treatment of S Corporations and Their Shareholders (Sections 1361 - 1379)
- Subchapter T - Cooperatives and Their Patrons (Sections 1381 - 1388)
- Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Sections 1391 - 1397F)
- Table of Contents
- Front Matter
- Part I - Designation (Sections 1391 - 1393)
- Part II - Tax-Exempt Facility Bonds for Empowerment Zones and Enterprise Communities (Sections 1394 - 1394)
- Part III - Additional Incentives for Empowerment Zones (Sections 1396 - 1397D)
- Part IV - Incentives for Education Zones (Sections 1397E - 1397E)
- Part V - Regulations (Sections 1397F - 1397F)
- Subchapter V - Title 11 Cases (Sections 1398 - 1399)
- Subchapter W - District of Columbia Enterprise Zone (Sections 1400 - 1400C)
- Subchapter X - Renewal Communities (Sections 1400E - 1400J)
- Subchapter Y - Short-Term Regional Benefits (Sections 1400L - 1400U-3)
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