2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes

Publication Title	United States Code, 2012 Edition, Supplement 5, 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 1400Z-2
Date	2017
Laws In Effect As Of Date	January 12, 2018
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- Part V - Repealed (Sections V - V)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 - Base Erosion and Anti-Abuse Tax (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- Part VIII - Repealed (Sections 59B - 59B)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 - 91)
- 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 - 199A)
- 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- Part IV - Repealed (Sections 370 - 374)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)
- Table of Contents
- Front Matter
- Part I - Pension, Profit-Sharing, Stock Bonus Plans, Etc. (Sections 401 - 420)
- Part II - Certain Stock Options (Sections 421 - 425)
- Part III - Rules Relating to Minimum Funding Standards and Benefit Limitations (Sections 430 - 436)
+ Subchapter E - Accounting Periods and Methods of Accounting (Sections 441 - 483)
- Table of Contents
- Part I - Accounting Periods (Sections 441 - 444)
- Part II - Methods of Accounting (Sections 446 - 475)
- Part III - Adjustments (Sections 481 - 483)
+ Subchapter F - Exempt Organizations (Sections 501 - 530)
- Table of Contents
- Front Matter
- Part I - General Rule (Sections 501 - 506)
- 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)
- Table of Contents
- Front Matter
- Part I - Corporations Improperly Accumulating Surplus (Sections 531 - 537)
- Part II - Personal Holding Companies (Sections 541 - 547)
- Part III - Repealed (Sections 551 - 558)
- Part IV - Deduction for Dividends Paid (Sections 561 - 565)
+ Subchapter H - Banking Institutions (Sections 581 - 601)
- Table of Contents
- Front Matter
- Part I - Rules of General Application to Banking Institutions (Sections 581 - 586)
- Part II - Mutual Savings Banks, Etc. (Sections 591 - 601)
+ Subchapter I - Natural Resources (Sections 611 - 638)
- Table of Contents
- Part I - Deductions (Sections 611 - 617)
- Part II - Repealed (Sections 621 - 621)
- Part III - Sales and Exchanges (Sections 631 - 632)
- Part IV - Mineral Production Payments (Sections 636 - 636)
- Part V - Continental Shelf Areas (Sections 638 - 638)
+ Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Sections 641 - 692)
- Table of Contents
- Part I - Estates, Trusts, and Beneficiaries (Sections 641 - 685)
- Part II - Income in Respect of Decedents (Sections 691 - 692)
+ Subchapter K - Partners and Partnerships (Sections 701 - 777)
- Table of Contents
- Front Matter
- Part I - Determination of Tax Liability (Sections 701 - 709)
- Part II - Contributions, Distributions, and Transfers (Sections 721 - 755)
- Part III - Definitions (Sections 761 - 761)
- Part IV - Repealed (Sections 771 - 777)
+ Subchapter L - Insurance Companies (Sections 801 - 848)
- Table of Contents
- Front Matter
- Part I - Life Insurance Companies (Sections 801 - 818)
- Part II - Other Insurance Companies (Sections 831 - 835)
- Part III - Provisions of General Application (Sections 841 - 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 - 1062)
- 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)
- Table of Contents
- Part I - In General (Sections 1361 - 1363)
- Part II - Tax Treatment of Shareholders (Sections 1366 - 1368)
- Part III - Special Rules (Sections 1371 - 1375)
- Part IV - Definitions; Miscellaneous (Sections 1377 - 1379)
+ Subchapter T - Cooperatives and Their Patrons (Sections 1381 - 1388)
- Table of Contents
- Front Matter
- Part I - Tax Treatment of Cooperatives (Sections 1381 - 1383)
- Part II - Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations (Sections 1385 - 1385)
- Part III - Definitions; Special Rules (Sections 1388 - 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)
- Table of Contents
- Front Matter
- Sec. 1398 - Rules relating to individuals' title 11 cases
- Sec. 1399 - No separate taxable entities for partnerships, corporations, etc.
+ Subchapter W - District of Columbia Enterprise Zone (Sections 1400 - 1400C)
- Table of Contents
- Sec. 1400 - Establishment of DC Zone
- Sec. 1400A - Tax-exempt economic development bonds
- Sec. 1400B - Zero percent capital gains rate
- Sec. 1400C - First-time homebuyer credit for District of Columbia
+ Subchapter X - Renewal Communities (Sections 1400E - 1400J)
- Table of Contents
- Part I - Designation (Sections 1400E - 1400E)
- Part II - Renewal Community Capital Gain; Renewal Community Business (Sections 1400F - 1400G)
- Part III - Additional Incentives (Sections 1400H - 1400J)
+ Subchapter Y - Short-Term Regional Benefits (Sections 1400L - 1400U-3)
- Table of Contents
- Front Matter
- Part I - Tax Benefits for New York Liberty Zone (Sections 1400L - 1400L)
- Part II - Tax Benefits for Go Zones (Sections 1400M - 1400T)
- Part III - Recovery Zone Bonds (Sections 1400U-1 - 1400U-3)
+ Subchapter Z - Opportunity Zones (Sections 1400Z-1 - 1400Z-2)
- Table of Contents
- Sec. 1400Z-1 - Designation
- Sec. 1400Z-2 - Special rules for capital gains invested in opportunity zones

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2017 US CodeTitle 26 - Internal Revenue CodeSubtitle A - Income TaxesChapter 1 - Normal Taxes and Surtaxes

2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes