2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Table of Contents

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Table of Contents
A.Determination of tax liability1


B.Computation of taxable income61
C.Corporate distributions and adjustments301
D.Deferred compensation, etc.401
E.Accounting periods and methods of accounting441
F.Exempt organizations501
G.Corporations used to avoid income tax on shareholders531
H.Banking institutions581
I.Natural resources611
J.Estates, trusts, beneficiaries, and decedents641
K.Partners and partnerships701
L.Insurance companies801
M.Regulated investment companies and real estate investment trusts851
N.Tax based on income from sources within or without the United States861
O.Gain or loss on disposition of property1001
P.Capital gains and losses1201
Q.Readjustment of tax between years and special limitations1301
R.Election to determine corporate tax on certain international shipping activities using per ton rate1352
S.Tax treatment of S corporations and their shareholders1361
T.Cooperatives and their patrons1381
U.Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas1391
V.Title 11 cases1398
[W to Y.Repealed.]
Z.Opportunity zones1400Z–1


Publication Title United States Code, 2018 Edition, 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
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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