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CHAPTER 1 — Normal Taxes and Surtaxes

876 sections.

Subchapter A — Determination of Tax Liability 109 sections

PART I — TAX ON INDIVIDUALS 5 sections

PART II — TAX ON CORPORATIONS 2 sections

PART III — CHANGES IN RATES DURING A TAXABLE YEAR 1 sections

PART IV — CREDITS AGAINST TAX 93 sections

Subpart A — Nonrefundable Personal Credits 12 sections

Subpart B — Other Credits 8 sections

Subpart C — Refundable Credits 10 sections

Subpart D — Business Related Credits 45 sections

Subpart E — Rules for Computing Investment Credit 11 sections

Subpart F — Rules for Computing Work Opportunity Credit 3 sections

Subpart G — Credit Against Regular Tax for Prior Year Minimum Tax Liability 1 sections

[Subpart H — Repealed] 1 sections

[Subpart I — Repealed] 1 sections

[Subpart J — Repealed] 1 sections

[PART V — REPEALED] 0 sections

PART VI — ALTERNATIVE MINIMUM TAX 6 sections

PART VII — BASE EROSION AND ANTI-ABUSE TAX 1 sections

[PART VIII — REPEALED] 1 sections

Subchapter B — Computation of Taxable Income 205 sections

PART I — DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. 8 sections

PART II — ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME 21 sections

PART III — ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME 53 sections

PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS 10 sections

Subpart A — Private Activity Bonds 7 sections

Subpart B — Requirements Applicable to All State and Local Bonds 2 sections

Subpart C — Definitions and Special Rules 1 sections

PART V — DEDUCTIONS FOR PERSONAL EXEMPTIONS 3 sections

PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS 48 sections

PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS 16 sections

PART VIII — SPECIAL DEDUCTIONS FOR CORPORATIONS 12 sections

PART IX — ITEMS NOT DEDUCTIBLE 32 sections

PART X — TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS 1 sections

PART XI — SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS 1 sections

Subchapter C — Corporate Distributions and Adjustments 43 sections

PART I — DISTRIBUTIONS BY CORPORATIONS 12 sections

Subpart A — Effects on Recipients 7 sections

Subpart B — Effects on Corporation 2 sections

Subpart C — Definitions; Constructive Ownership of Stock 3 sections

PART II — CORPORATE LIQUIDATIONS 10 sections

Subpart A — Effects on Recipients 4 sections

Subpart B — Effects on Corporation 3 sections

[Subpart C — Repealed] 2 sections

Subpart D — Definition and Special Rule 1 sections

PART III — CORPORATE ORGANIZATIONS AND REORGANIZATIONS 11 sections

Subpart A — Corporate Organizations 1 sections

Subpart B — Effects on Shareholders and Security Holders 5 sections

Subpart C — Effects on Corporations 3 sections

Subpart D — Special Rule; Definitions 2 sections

[PART IV — REPEALED] 3 sections

PART V — CARRYOVERS 4 sections

PART VI — TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS 1 sections

[PART VII — REPEALED] 2 sections

Subchapter D — Deferred Compensation, Etc. 38 sections

PART I — PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. 27 sections

Subpart A — General Rule 13 sections

Subpart B — Special Rules 9 sections

Subpart C — Insolvent Plans 2 sections

Subpart D — Treatment of Welfare Benefit Funds 2 sections

Subpart E — Treatment of Transfers to Retiree Health Accounts 1 sections

PART II — CERTAIN STOCK OPTIONS 6 sections

PART III — RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS 5 sections

Subpart A — Minimum Funding Standards for Pension Plans 4 sections

Subpart B — Benefit Limitations Under Single-Employer Plans 1 sections

Subchapter E — Accounting Periods and Methods of Accounting 40 sections

PART I — ACCOUNTING PERIODS 4 sections

PART II — METHODS OF ACCOUNTING 33 sections

Subpart A — Methods of Accounting in General 3 sections

Subpart B — Taxable Year for Which Items of Gross Income Included 13 sections

Subpart C — Taxable Year for Which Deductions Taken 12 sections

Subpart D — Inventories 5 sections

PART III — ADJUSTMENTS 3 sections

Subchapter F — Exempt Organizations 23 sections

PART I — GENERAL RULE 6 sections

PART II — PRIVATE FOUNDATIONS 3 sections

PART III — TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS 5 sections

PART IV — FARMERS’ COOPERATIVES 2 sections

PART V — SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS 1 sections

PART VI — POLITICAL ORGANIZATIONS 1 sections

PART VII — CERTAIN HOMEOWNERS ASSOCIATIONS 1 sections

PART VIII — CERTAIN SAVINGS ENTITIES 3 sections

PART IX — TRUMP ACCOUNTS 1 sections

Subchapter G — Corporations Used to Avoid Income Tax on Shareholders 20 sections

PART I — CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS 7 sections

PART II — PERSONAL HOLDING COMPANIES 7 sections

[PART III — REPEALED] 1 sections

PART IV — DEDUCTION FOR DIVIDENDS PAID 5 sections

Subchapter H — Banking Institutions 13 sections

PART I — RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS 6 sections

PART II — MUTUAL SAVINGS BANKS, ETC. 7 sections

Subchapter I — Natural Resources 13 sections

PART I — DEDUCTIONS 8 sections

[PART II — REPEALED] 1 sections

PART III — SALES AND EXCHANGES 2 sections

PART IV — MINERAL PRODUCTION PAYMENTS 1 sections

PART V — CONTINENTAL SHELF AREAS 1 sections

Subchapter J — Estates, Trusts, Beneficiaries, and Decedents 33 sections

PART I — ESTATES, TRUSTS, AND BENEFICIARIES 31 sections

Subpart A — General Rules for Taxation of Estates and Trusts 6 sections

Subpart B — Trusts Which Distribute Current Income Only 2 sections

Subpart C — Estates and Trusts Which May Accumulate Income or Which Distribute Corpus 4 sections

Subpart D — Treatment of Excess Distributions by Trusts 5 sections

Subpart E — Grantors and Others Treated as Substantial Owners 9 sections

Subpart F — Miscellaneous 5 sections

PART II — INCOME IN RESPECT OF DECEDENTS 2 sections

Subchapter K — Partners and Partnerships 30 sections

PART I — DETERMINATION OF TAX LIABILITY 9 sections

PART II — CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS 19 sections

Subpart A — Contributions to a Partnership 4 sections

Subpart B — Distributions by a Partnership 7 sections

Subpart C — Transfers of Interests in a Partnership 3 sections

Subpart D — Provisions Common to Other Subparts 5 sections

PART III — DEFINITIONS 1 sections

[PART IV — REPEALED] 1 sections

Subchapter L — Insurance Companies 31 sections

PART I — LIFE INSURANCE COMPANIES 18 sections

Subpart A — Tax Imposed 1 sections

Subpart B — Life Insurance Gross Income 1 sections

Subpart C — Life Insurance Deductions 7 sections

Subpart D — Accounting, Allocation, and Foreign Provisions 5 sections

Subpart E — Definitions and Special Rules 4 sections

PART II — OTHER INSURANCE COMPANIES 5 sections

PART III — PROVISIONS OF GENERAL APPLICATION 8 sections

Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts 19 sections

PART I — REGULATED INVESTMENT COMPANIES 6 sections

PART II — REAL ESTATE INVESTMENT TRUSTS 4 sections

PART III — PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS 1 sections

PART IV — REAL ESTATE MORTGAGE INVESTMENT CONDUITS 7 sections

[PART V — REPEALED] 1 sections

Subchapter N — Tax Based on Income From Sources Within or Without the United States 88 sections

PART I — SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME 5 sections

PART II — NONRESIDENT ALIENS AND FOREIGN CORPORATIONS 24 sections

Subpart A — Nonresident Alien Individuals 10 sections

Subpart B — Foreign Corporations 5 sections

Subpart C — Tax on Gross Transportation Income 1 sections

Subpart D — Miscellaneous Provisions 8 sections

PART III — INCOME FROM SOURCES WITHOUT THE UNITED STATES 50 sections

Subpart A — Foreign Tax Credit 9 sections

Subpart B — Earned Income of Citizens or Residents of United States 3 sections

[Subpart C — Repealed] 1 sections

Subpart D — Possessions of the United States 8 sections

[Subpart E — Repealed] 1 sections

Subpart F — Controlled Foreign Corporations 18 sections

Subpart G — Export Trade Corporations 3 sections

[Subpart H — Repealed] 1 sections

Subpart I — Admissibility of Documentation Maintained in Foreign Countries 1 sections

Subpart J — Foreign Currency Transactions 5 sections

PART IV — DOMESTIC INTERNATIONAL SALES CORPORATIONS 7 sections

Subpart A — Treatment of Qualifying Corporations 4 sections

Subpart B — Treatment of Distributions to Shareholders 3 sections

PART V — INTERNATIONAL BOYCOTT DETERMINATIONS 2 sections

Subchapter O — Gain or Loss on Disposition of Property 51 sections

PART I — DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS 2 sections

PART II — BASIS RULES OF GENERAL APPLICATION 14 sections

PART III — COMMON NONTAXABLE EXCHANGES 15 sections

PART IV — SPECIAL RULES 14 sections

[PART V — REPEALED] 1 sections

[PART VI — REPEALED] 1 sections

PART VII — WASH SALES; STRADDLES 2 sections

[PART VIII — REPEALED] 1 sections

[PART IX — REPEALED] 1 sections

Subchapter P — Capital Gains and Losses 60 sections

PART I — TREATMENT OF CAPITAL GAINS 2 sections

PART II — TREATMENT OF CAPITAL LOSSES 2 sections

PART III — GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES 3 sections

PART IV — SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES 31 sections

PART V — SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS 15 sections

Subpart A — Original Issue Discount 6 sections

Subpart B — Market Discount on Bonds 3 sections

Subpart C — Discount on Short-Term Obligations 3 sections

Subpart D — Miscellaneous Provisions 3 sections

PART VI — TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES 7 sections

Subpart A — Interest on Tax Deferral 1 sections

Subpart B — Treatment of Qualified Electing Funds 3 sections

Subpart C — Election of Mark to Market for Marketable Stock 1 sections

Subpart D — General Provisions 2 sections

Subchapter Q — Readjustment of Tax Between Years and Special Limitations 14 sections

PART I — INCOME AVERAGING 1 sections

PART II — MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS 5 sections

[PART III — REPEALED] 1 sections

[PART IV — REPEALED] 1 sections

PART V — CLAIM OF RIGHT 2 sections

[PART VI — REPEALED] 3 sections

PART VII — RECOVERIES OF FOREIGN EXPROPRIATION LOSSES 1 sections

Subchapter R — Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate 8 sections

Subchapter S — Tax Treatment of S Corporations and Their Shareholders 14 sections

PART I — IN GENERAL 3 sections

PART II — TAX TREATMENT OF SHAREHOLDERS 3 sections

PART III — SPECIAL RULES 5 sections

PART IV — DEFINITIONS; MISCELLANEOUS 3 sections

Subchapter T — Cooperatives and Their Patrons 5 sections

PART I — TAX TREATMENT OF COOPERATIVES 3 sections

PART II — TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS 1 sections

PART III — DEFINITIONS; SPECIAL RULES 1 sections

Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas 12 sections

PART I — DESIGNATION 3 sections

PART II — TAX-EXEMPT FACILITY BONDS FOR EMPOWERMENT ZONES AND ENTERPRISE COMMUNITIES 1 sections

PART III — ADDITIONAL INCENTIVES FOR EMPOWERMENT ZONES 6 sections

Subpart A — Empowerment Zone Employment Credit 2 sections

Subpart B — Additional Expensing 1 sections

Subpart C — Nonrecognition of Gain on Rollover of Empowerment Zone Investments 1 sections

Subpart D — General Provisions 2 sections

PART IV — INCENTIVES FOR EDUCATION ZONES 1 sections

PART V — REGULATIONS 1 sections

Subchapter V — Title 11 Cases 2 sections

[Subchapter W — Repealed] 1 sections

[Subchapter X — Repealed] 1 sections

[Subchapter Y — Repealed] 1 sections

Subchapter Z — Opportunity Zones 2 sections