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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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