US CODE: Title 26,CHAPTER 1—NORMAL TAXES AND SURTAXES

CHAPTER 1—NORMAL TAXES AND SURTAXES

Subchapter A—Determination of Tax Liability

Subchapter B—Computation of Taxable Income

Subchapter C—Corporate Distributions and Adjustments

Subchapter D—Deferred Compensation, Etc.

Subchapter E—Accounting Periods and Methods of Accounting

Subchapter F—Exempt Organizations

Subchapter G—Corporations Used to Avoid Income Tax on Shareholders

Subchapter H—Banking Institutions

Subchapter I—Natural Resources

Subchapter J—Estates, Trusts, Beneficiaries, and Decedents

Subchapter K—Partners and Partnerships

Subchapter L—Insurance Companies

Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts

Subchapter N—Tax Based on Income From Sources Within or Without the United States

Subchapter O—Gain or Loss on Disposition of Property

Subchapter P—Capital Gains and Losses

Subchapter Q—Readjustment of Tax Between Years and Special Limitations

Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

Subchapter S—Tax Treatment of S Corporations and Their Shareholders

Subchapter T—Cooperatives and Their Patrons

Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

Subchapter V—Title 11 Cases

Subchapter W—District of Columbia Enterprise Zone

Subchapter X—Renewal Communities

Subchapter Y—Short-Term Regional Benefits

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