26 U.S. Code Chapter 1 - NORMAL TAXES AND SURTAXES

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Subchapter Sec. [1] A. Determination of tax liability 1    Section numbers editorially supplied. B. Computation of taxable income 61 C. Corporate distributions and adjustments 301 D. Deferred compensation, etc. 401 E. Accounting periods and methods of accounting 441 F. Exempt organizations 501 G. Corporations used to avoid income tax on shareholders 531 H. Banking institutions 581 I. Natural resources 611 J. Estates, trusts, beneficiaries, and decedents 641 K. Partners and partnerships 701 L. Insurance companies 801 M. Regulated investment companies and real estate investment trusts 851 N. Tax based on income from sources within or without the United States 861 O. Gain or loss on disposition of property 1001 P. Capital gains and losses 1201 Q. Readjustment of tax between years and special limitations 1301 S. Tax treatment of S corporations and their shareholders 1361 R. [2] Election to determine corporate tax on certain international shipping activities using per ton rate 1352    So in original. Probably should follow item for subchapter Q. T. Cooperatives and their patrons 1381 U. Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas 1391 V. Title 11 cases 1398 W. District of Columbia Enterprise Zone 1400 X. Renewal Communities 1400E Y. Short-Term Regional Benefits 1400L
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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