26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Table Of Contents
From the U.S. Government Printing Office, www.gpo.gov

Subchapter
Sec.1
A.
Determination of tax liability
1

        

B.
Computation of taxable income
61
C.
Corporate distributions and adjustments
301
D.
Deferred compensation, etc.
401
E.
Accounting periods and methods of accounting
441
F.
Exempt organizations
501
G.
Corporations used to avoid income tax on shareholders
531
H.
Banking institutions
581
I.
Natural resources
611
J.
Estates, trusts, beneficiaries, and decedents
641
K.
Partners and partnerships
701
L.
Insurance companies
801
M.
Regulated investment companies and real estate investment trusts
851
N.
Tax based on income from sources within or without the United States
861
O.
Gain or loss on disposition of property
1001
P.
Capital gains and losses
1201
Q.
Readjustment of tax between years and special limitations
1301
S.
Tax treatment of S corporations and their shareholders
1361
R.2
Election to determine corporate tax on certain international shipping activities using per ton rate
1352

        

T.
Cooperatives and their patrons
1381
U.
Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas
1391
V.
Title 11 cases
1398
W.
District of Columbia Enterprise Zone
1400
X.
Renewal Communities
1400E
Y.
Short-Term Regional Benefits
1400L