CHAPTER 1— NORMAL TAXES AND SURTAXES
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- 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…
- 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,…
- Subchapter V— Title 11 Cases
- § 1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23,…
- § 1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23,…
- § 1400L to 1400U-3. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar.…
- Subchapter Z— Opportunity Zones
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