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2015 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)
Table of Contents
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
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| Subchapter | Sec.1 | |
| A. | Determination of tax liability | 1 |
| B. | Computation of taxable income | 61 |
| C. | Corporate distributions and adjustments | 301 |
| D. | Deferred compensation, etc. | 401 |
| E. | Accounting periods and methods of accounting | 441 |
| F. | Exempt organizations | 501 |
| G. | Corporations used to avoid income tax on shareholders | 531 |
| H. | Banking institutions | 581 |
| I. | Natural resources | 611 |
| J. | Estates, trusts, beneficiaries, and decedents | 641 |
| K. | Partners and partnerships | 701 |
| L. | Insurance companies | 801 |
| M. | Regulated investment companies and real estate investment trusts | 851 |
| N. | Tax based on income from sources within or without the United States | 861 |
| O. | Gain or loss on disposition of property | 1001 |
| P. | Capital gains and losses | 1201 |
| Q. | Readjustment of tax between years and special limitations | 1301 |
| S. | Tax treatment of S corporations and their shareholders | 1361 |
| R.2 | Election to determine corporate tax on certain international shipping activities using per ton rate | 1352 |
| T. | Cooperatives and their patrons | 1381 |
| U. | Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas | 1391 |
| V. | Title 11 cases | 1398 |
| W. | District of Columbia Enterprise Zone | 1400 |
| X. | Renewal Communities | 1400E |
| Y. | Short-Term Regional Benefits | 1400L |
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