26 USC Chapter 1 - NORMAL TAXES AND SURTAXES
- 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)
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- 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)
Amendments
2005—Pub. L. 109–135, title I, § 101(b)(4),Dec. 21, 2005, 119 Stat. 2593, substituted “Short-Term Regional Benefits” for “New York Liberty Zone Benefits” in subchapter Y.
2004—Pub. L. 108–357, title II, § 248(b)(2),Oct. 22, 2004, 118 Stat. 1457, added subchapter R.
2002—Pub. L. 107–147, title III, § 301(c),Mar. 9, 2002, 116 Stat. 40, added subchapter Y.
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 101(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–600, added subchapter X.
1997—Pub. L. 105–34, title VII, § 701(c),Aug. 5, 1997, 111 Stat. 869, added subchapter W.
1993—Pub. L. 103–66, title XIII, § 13301(b),Aug. 10, 1993, 107 Stat. 555, added subchapter U.
1986—Pub. L. 99–514, title XIII, § 1303(c)(1),Oct. 22, 1986, 100 Stat. 2658, struck out subchapter U “General stock ownership plans”.
1982—Pub. L. 97–354, § 5(b),Oct. 19, 1982, 96 Stat. 1697, substituted in subchapter S “Tax treatment of S corporations and their shareholders” for “Election of certain small business corporations as to taxable status”.
1980—Pub. L. 96–589, § 3(a)(2),Dec. 24, 1980, 94 Stat. 3400, added subchapter V.
1978—Pub. L. 95–600, title VI, § 601(c)(1),Nov. 6, 1978, 92 Stat. 2897, added subchapter U.
1966—Pub. L. 89–389, § 4(b)(2),Apr. 14, 1966, 80 Stat. 116, struck out subchapter R effective January 1, 1969.
1962—Pub. L. 87–834, § 17(b)(4),Oct. 16, 1962, 76 Stat. 1051, added subchapter T.
1960—Pub. L. 86–779, § 10(c),Sept. 14, 1960, 74 Stat. 1009, added to subchapter M heading “and real estate investment trusts”.
1958—Pub. L. 85–866, title I, § 64(d)(1),Sept. 2, 1958, 72 Stat. 1656, added subchapter S.
Footnotes
[1] Section numbers editorially supplied.
[2] So in original. Probably should follow item for subchapter Q.
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