2022 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes

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Publication Title	United States Code, 2018 Edition, Supplement 4, 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	2022
Laws In Effect As Of Date	January 5, 2023
Positive Law	No
Disposition	standard

Table of Contents
Front Matter
+ Chapter 1 - Normal Taxes and Surtaxes (Section 1 - 1400Z-2)
- Table of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (Section 1 - 59B)
- Subchapter B - Computation of Taxable Income (Section 61 - 291)
- Subchapter C - Corporate Distributions and Adjustments (Section 301 - 395)
- Subchapter D - Deferred Compensation, Etc. (Section 401 - 436)
- Subchapter E - Accounting Periods and Methods of Accounting (Section 441 - 483)
- Subchapter F - Exempt Organizations (Section 501 - 530)
- Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (Section 531 - 565)
- Subchapter H - Banking Institutions (Section 581 - 601)
- Subchapter I - Natural Resources (Section 611 - 638)
- Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (Section 641 - 692)
- Subchapter K - Partners and Partnerships (Section 701 - 777)
- Subchapter L - Insurance Companies (Section 801 - 848)
- Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (Section 851 - 860L)
- Subchapter N - Tax Based on Income From Sources Within or Without the United States (Section 861 - 1000)
- Subchapter O - Gain or Loss on Disposition of Property (Section 1001 - 1111)
- Subchapter P - Capital Gains and Losses (Section 1201 - 1298)
- Subchapter Q - Readjustment of Tax Between Years and Special Limitations (Section 1301 - 1351)
- Subchapter R - Election to Determine Corporate Tax on Certain International Shipping Activities Using per Ton Rate (Section 1352 - 1359)
- Subchapter S - Tax Treatment of S Corporations and Their Shareholders (Section 1361 - 1379)
- Subchapter T - Cooperatives and Their Patrons (Section 1381 - 1388)
- Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Section 1391 - 1397F)
- Subchapter V - Title 11 Cases (Section 1398 - 1399)
- Subchapter W - Repealed (Section 1400 - 1400C)
- Subchapter X - Repealed (Section 1400E - 1400J)
- Subchapter Y - Repealed (Section 1400L - 1400U-3)
- Subchapter Z - Opportunity Zones (Section 1400Z-1 - 1400Z-2)
+ Chapter 2 - Tax on Self-Employment Income (Section 1401 - 1403)
+ Chapter 2A - Unearned Income Medicare Contribution (Section 1411 - 1411)
- Table of Contents
- Sec. 1411 - Imposition of tax
+ Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations (Section 1441 - 1465)
- Table of Contents
- Front Matter
- Subchapter A - Nonresident Aliens and Foreign Corporations (Section 1441 - 1446)
- Subchapter B - Application of Withholding Provisions (Section 1451 - 1465)
+ Chapter 4 - Taxes to Enforce Reporting on Certain Foreign Accounts (Section 1471 - 1474)
+ Chapter 5 - Repealed (Section 1491 - 1494)
+ Chapter 6 - Consolidated Returns (Section 1501 - 1564)
- Table of Contents
- Front Matter
- Subchapter A - Returns and Payment of Tax (Section 1501 - 1505)
- Subchapter B - Related Rules (Section 1551 - 1564)

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2022 U.S. CodeTitle 26 - Internal Revenue CodeSubtitle A - Income Taxes

2022 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes