There Is a Newer Version
of
this Chapter
2017 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES |
sections 1 to 1400Z-2 |
2017 |
January 12, 2018 |
No |
standard |
- Table of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (Sections 1 - 59B)
- Subchapter B - Computation of Taxable Income (Sections 61 - 291)
- Subchapter C - Corporate Distributions and Adjustments (Sections 301 - 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)
- 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)
- Subchapter N - Tax Based on Income From Sources Within or Without the United States (Sections 861 - 1000)
- Subchapter O - Gain or Loss on Disposition of Property (Sections 1001 - 1111)
- Subchapter P - Capital Gains and Losses (Sections 1201 - 1298)
- Subchapter Q - Readjustment of Tax Between Years and Special Limitations (Sections 1301 - 1351)
- Subchapter R - Election to Determine Corporate Tax on Certain International Shipping Activities Using per Ton Rate (Sections 1352 - 1359)
- 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)
- 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)
- Subchapter Z - Opportunity Zones (Sections 1400Z-1 - 1400Z-2)
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