Subtitle A: Income Taxes
Chapter 1: NORMAL TAXES AND SURTAXES
- Subchapter A: Determination of Tax Liability
- Subchapter B: Computation of Taxable Income
- Part I: DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.
- Part II: ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
- Part III: ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME
- Part IV: TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
- Part V: DEDUCTIONS FOR PERSONAL EXEMPTIONS
- Part VI: ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- Part VII: ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS
- Part VIII: SPECIAL DEDUCTIONS FOR CORPORATIONS
- Part IX: ITEMS NOT DEDUCTIBLE
- Part X: TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS
- Part XI: SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
- Subchapter C: Corporate Distributions and Adjustments
- Subchapter D: Deferred Compensation, Etc.
- Subchapter E: Accounting Periods and Methods of Accounting
- Subchapter F: Exempt Organizations
- Part I: GENERAL RULE
- Part II: PRIVATE FOUNDATIONS
- Part III: TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS
- Part IV: FARMERS’ COOPERATIVES
- Part V: SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS
- Part VI: POLITICAL ORGANIZATIONS
- Part VII: CERTAIN HOMEOWNERS ASSOCIATIONS
- Part VIII: CERTAIN SAVINGS ENTITIES
- 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
- Part I: DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- Part II: BASIS RULES OF GENERAL APPLICATION
- Part III: COMMON NONTAXABLE EXCHANGES
- Part IV: SPECIAL RULES
- [Part V: REPEALED]
- [Part VI: REPEALED]
- Part VII: WASH SALES; STRADDLES
- [Part VIII: REPEALED]
- [Part IX: REPEALED]
- Subchapter P: Capital Gains and Losses
- Part I: TREATMENT OF CAPITAL GAINS
- Part II: TREATMENT OF CAPITAL LOSSES
- Part III: GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- Part IV: SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- Part V: SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS
- Part VI: TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
- Subchapter Q: Readjustment of Tax Between Years and Special Limitations
- Part I: INCOME AVERAGING
- Part II: MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
- [Part III: REPEALED]
- [Part IV: REPEALED]
- Part V: CLAIM OF RIGHT
- [Part VI: REPEALED]
- Part VII: RECOVERIES OF FOREIGN EXPROPRIATION LOSSES
- Subchapter R: Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Section 1352: Alternative tax on qualifying shipping activities
- Section 1353: Notional shipping income
- Section 1354: Alternative tax election; revocation; termination
- Section 1355: Definitions and special rules
- Section 1356: Qualifying shipping activities
- Section 1357: Items not subject to regular tax; depreciation; interest
- Section 1358: Allocation of credits, income, and deductions
- Section 1359: Disposition of qualifying vessels
- 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: Repealed]
- [Section 1400 to 1400C: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
- [Subchapter X: Repealed]
- [Section 1400E to 1400J: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
- [Subchapter Y: Repealed]
- [Section 1400L to 1400U–3: Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
- Subchapter Z: Opportunity Zones
Chapter 3: WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter A: Nonresident Aliens and Foreign Corporations
- Section 1441: Withholding of tax on nonresident aliens
- Section 1442: Withholding of tax on foreign corporations
- Section 1443: Foreign tax-exempt organizations
- Section 1444: Withholding on Virgin Islands source income
- Section 1445: Withholding of tax on dispositions of United States real property interests
- Section 1446: Withholding of tax on foreign partners’ share of effectively connected income
- Subchapter B: Application of Withholding Provisions
- [Section 1451: Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- Section 1461: Liability for withheld tax
- Section 1462: Withheld tax as credit to recipient of income
- Section 1463: Tax paid by recipient of income
- Section 1464: Refunds and credits with respect to withheld tax
- [Section 1465: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
[Chapter 5: REPEALED]
- [Section 1491, 1492: Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]
- [Section 1493: Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966, 80 Stat. 1554]
- [Section 1494: Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]