CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3)
- Subchapter A—Determination of Tax Liability (§§ 1—59B)
- Subchapter B—Computation of Taxable Income (§§ 61—291)
- Subchapter C—Corporate Distributions and Adjustments (§§ 301—391_to_395)
- Subchapter D—Deferred Compensation, Etc. (§§ 401—436)
- Subchapter E—Accounting Periods and Methods of Accounting (§§ 441—483)
- Subchapter F—Exempt Organizations (§§ 501—530)
- Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (§§ 531—565)
- Subchapter H—Banking Institutions (§§ 581—601)
- Subchapter I—Natural Resources (§§ 611—638)
- Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641—692)
- Subchapter K—Partners and Partnerships (§§ 701—777)
- Subchapter L—Insurance Companies (§§ 801—848)
- Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851—860H_to_860L)
- Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000)
- Subchapter O—Gain or Loss on Disposition of Property (§§ 1001—1111)
- Subchapter P—Capital Gains and Losses (§§ 1201—1298)
- Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301—1351)
- Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352—1359)
- Subchapter S—Tax Treatment of S Corporations and Their Shareholders (§§ 1361—1379)
- Subchapter T—Cooperatives and Their Patrons (§§ 1381—1388)
- Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391—1397F)
- Subchapter V—Title 11 Cases (§§ 1398—1399)
- Subchapter W—District of Columbia Enterprise Zone (§§ 1400—1400C)
- Subchapter X—Renewal Communities (§§ 1400E—1400J)
- Subchapter Y—Short-Term Regional Benefits (§§ 1400L—1400U3)