2020 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes

Next

Publication Title	United States Code, 2018 Edition, Supplement 2, 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
Contains	sections 1 to 1564
Date	2020
Laws In Effect As Of Date	January 13, 2021
Positive Law	No
Disposition	standard

Table of Contents
Front Matter
+ Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400Z-2)
- 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- Subchapter W - Repealed (Sections 1400 - 1400C)
- Subchapter X - Repealed (Sections 1400E - 1400J)
- Subchapter Y - Repealed (Sections 1400L - 1400U-3)
- Subchapter Z - Opportunity Zones (Sections 1400Z-1 - 1400Z-2)
+ Chapter 2 - Tax on Self-Employment Income (Sections 1401 - 1403)
+ Chapter 2A - Unearned Income Medicare Contribution (Sections 1411 - 1411)
- Table of Contents
- Sec. 1411 - Imposition of tax
+ Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (Sections 1441 - 1465)
- Table of Contents
- Front Matter
- Subchapter A - Nonresident Aliens and Foreign Corporations (Sections 1441 - 1446)
- Subchapter B - Application of Withholding Provisions (Sections 1451 - 1465)
+ Chapter 4 - Taxes to Enforce Reporting on Certain Foreign Accounts (Sections 1471 - 1474)
+ Chapter 5 - Repealed (Sections 1491 - 1494)
+ Chapter 6 - Consolidated Returns (Sections 1501 - 1564)
- Table of Contents
- Front Matter
- Subchapter A - Returns and Payment of Tax (Sections 1501 - 1505)
- Subchapter B - Related Rules (Sections 1551 - 1564)

Next

Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

2020 US CodeTitle 26 - Internal Revenue CodeSubtitle A - Income Taxes

2020 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes