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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 12012112-240 [Sec.] 102(c)(2)126 Stat. 2319
§ 1nt new2012112-240 [Sec.] 102(d)126 Stat. 2319
§ 12012112-240 [Sec.] 102(b)(1)126 Stat. 2318
§ 1nt repealed2012112-240 [Sec.] 102(a)126 Stat. 2318
§ 1nt new2012112-240 [Sec.] 101(b)(3)126 Stat. 2317
§ 12012112-240 [Sec.] 101(b)(1)126 Stat. 2316
§ 1nt new2012112-240 [Sec.] 101(a)(3)126 Stat. 2316
§ 1nt repealed2012112-240 [Sec.] 101(a)(1)126 Stat. 2315
§ 1nt new2012112-240 [Sec.] 1(a)126 Stat. 2313
§ 1nt new2012112-141 [Sec.] 40001126 Stat. 844
§ 1nt new2012112-96 [Sec.] 2160126 Stat. 171
§ 1nt new2012112-96 [Sec.] 2121126 Stat. 163
§ 1nt new2012112-96 [Sec.] 2001126 Stat. 159
§ 1nt new2012112-96 [Sec.] 1(a)126 Stat. 156
§ 1nt new2012112-91 [Sec.] 1126 Stat. 3
§ 23nt new2012112-240 [Sec.] 104(d)126 Stat. 2323
§ 232012112-240 [Sec.] 104(c)(2)(A)126 Stat. 2321
§ 242012112-240 [Sec.] 104(c)(2)(B)126 Stat. 2321
§ 24nt new2012112-240 [Sec.] 103(e)126 Stat. 2320
§ 242012112-240 [Sec.] 103(b)126 Stat. 2319
§ 252012112-240 [Sec.] 104(c)(2)(C)126 Stat. 2322
§ 25A2012112-240 [Sec.] 104(c)(2)(D)126 Stat. 2322
§ 25A2012112-240 [Sec.] 103(a)(1)126 Stat. 2319
§ 25Ant2012112-240 [Sec.] 103(a)(2)126 Stat. 2319
§ 25B2012112-240 [Sec.] 104(c)(2)(E)126 Stat. 2322
§ 25C2012112-240 [Sec.] 401(a)126 Stat. 2337
§ 25Cnt new2012112-240 [Sec.] 401(b)126 Stat. 2337
§ 25D2012112-240 [Sec.] 104(c)(2)(F)126 Stat. 2322
§ 262012112-240 [Sec.] 104(c)(1)126 Stat. 2321
§ 302012112-240 [Sec.] 104(c)(2)(G)126 Stat. 2322
§ 30Ant2012112-240 [Sec.] 330(a), (b)126 Stat. 2335
§ 30Ant new2012112-240 [Sec.] 330(c)126 Stat. 2335
§ 30B2012112-240 [Sec.] 104(c)(2)(H)126 Stat. 2322
§ 30C2012112-240 [Sec.] 402(a)126 Stat. 2337
§ 30Cnt new2012112-240 [Sec.] 402(b)126 Stat. 2337
§ 30D2012112-240 [Sec.] 403(a), (b)126 Stat. 2337, 2338
§ 30Dnt new2012112-240 [Sec.] 403(c)126 Stat. 2338
§ 30D2012112-240 [Sec.] 104(c)(2)(I)126 Stat. 2322
§ 322012112-240 [Sec.] 103(c)126 Stat. 2319
§ 402012112-240 [Sec.] 404(b)(1)-(3)(B)126 Stat. 2338, 2339
§ 40nt new2012112-240 [Sec.] 404(b)(4)126 Stat. 2339
§ 402012112-240 [Sec.] 404(a)(1), (2)126 Stat. 2338
§ 40nt new2012112-240 [Sec.] 404(a)(3)126 Stat. 2338
§ 40A2012112-240 [Sec.] 405(a)126 Stat. 2340
§ 40Ant new2012112-240 [Sec.] 405(c)126 Stat. 2340
§ 412012112-240 [Sec.] 301(b), (c)126 Stat. 2326, 2328
§ 41nt new2012112-240 [Sec.] 301(d)126 Stat. 2328
§ 412012112-240 [Sec.] 301(a)(1)126 Stat. 2326
§ 42nt new2012112-240 [Sec.] 302(b)126 Stat. 2329
§ 422012112-240 [Sec.] 302(a)126 Stat. 2328
§ 45nt new2012112-240 [Sec.] 407(d)126 Stat. 2342
§ 452012112-240 [Sec.] 406(a)126 Stat. 2340
§ 452012112-240 [Sec.] 407(a)126 Stat. 2340
§ 45nt new2012112-240 [Sec.] 406(b)126 Stat. 2340
§ 45A2012112-240 [Sec.] 304(a)126 Stat. 2329
§ 45Ant new2012112-240 [Sec.] 304(b)126 Stat. 2329
§ 45C2012112-240 [Sec.] 301(a)(2)126 Stat. 2326
§ 45D2012112-240 [Sec.] 305(a), (b)126 Stat. 2329
§ 45Dnt new2012112-240 [Sec.] 305(c)126 Stat. 2329
§ 45G2012112-240 [Sec.] 306(a)126 Stat. 2329
§ 45Gnt new2012112-240 [Sec.] 306(b)126 Stat. 2329
§ 45L2012112-240 [Sec.] 408(a), (b)126 Stat. 2342
§ 45Lnt new2012112-240 [Sec.] 408(c)126 Stat. 2342
§ 45M2012112-240 [Sec.] 409(a), (b)126 Stat. 2342
§ 45Mnt new2012112-240 [Sec.] 409(c)126 Stat. 2342
§ 45N2012112-240 [Sec.] 307(a)126 Stat. 2329
§ 45Nnt new2012112-240 [Sec.] 307(b)126 Stat. 2329
§ 45P2012112-240 [Sec.] 308(a)126 Stat. 2329
§ 45Pnt new2012112-240 [Sec.] 308(b)126 Stat. 2329
§ 48nt2012112-240 [Sec.] 407(c)(2)126 Stat. 2342
§ 482012112-240 [Sec.] 407(b), (c)(1)126 Stat. 2341
§ 512012112-240 [Sec.] 309(a)126 Stat. 2329
§ 51nt new2012112-240 [Sec.] 309(b)126 Stat. 2329
§ 54E2012112-240 [Sec.] 310(a)126 Stat. 2330
§ 54Ent new2012112-240 [Sec.] 310(b)126 Stat. 2330
§ 552012112-240 [Sec.] 104(c)(2)(J)126 Stat. 2322
§ 552012112-240 [Sec.] 104(a), (b)126 Stat. 2320
§ 552012112-240 [Sec.] 102(b)(2)126 Stat. 2319
§ 552012112-240 [Sec.] 102(c)(2)126 Stat. 2319
§ 622012112-240 [Sec.] 201(a)126 Stat. 2323
§ 62nt new2012112-240 [Sec.] 201(b)126 Stat. 2323
§ 682012112-240 [Sec.] 101(b)(2)(A)126 Stat. 2316
§ 722012112-141 [Sec.] 100121(c)126 Stat. 914
§ 792012112-141 [Sec.] 40242(d)126 Stat. 861
§ 1012012112-239 [Sec.] 1086(b)(3)(B)126 Stat. 1968
§ 1082012112-240 [Sec.] 202(a)126 Stat. 2323
§ 108nt new2012112-240 [Sec.] 202(b)126 Stat. 2323
§ 121nt repealed2012112-240 [Sec.] 101(a)(2)126 Stat. 2315
§ 1322012112-240 [Sec.] 203(a)126 Stat. 2323
§ 132nt new2012112-240 [Sec.] 203(b)126 Stat. 2323
§ 142nt2012112-240 [Sec.] 303(a)126 Stat. 2329
§ 142nt new2012112-240 [Sec.] 303(b)126 Stat. 2329
§ 1472012112-95 [Sec.] 1105(a)126 Stat. 152
§ 147nt new2012112-95 [Sec.] 1105(b)126 Stat. 152
§ 1512012112-240 [Sec.] 101(b)(2)(B)126 Stat. 2317
§ 1632012112-240 [Sec.] 204(a), (b)126 Stat. 2323
§ 163nt new2012112-240 [Sec.] 204(c)126 Stat. 2323
§ 1642012112-240 [Sec.] 205(a)126 Stat. 2323
§ 164nt new2012112-240 [Sec.] 205(b)126 Stat. 2323
§ 1682012112-240 [Sec.] 410(b)(1), (2)126 Stat. 2342, 2343
§ 1682012112-240 [Sec.] 331(c)-(e)(3)126 Stat. 2336, 2337
§ 168nt new2012112-240 [Sec.] 410(b)(3)126 Stat. 2343
§ 1682012112-240 [Sec.] 410(a)(1)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 410(a)(2)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 331(f)126 Stat. 2337
§ 1682012112-240 [Sec.] 331(a)126 Stat. 2335
§ 1682012112-240 [Sec.] 311(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 312(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 313(a)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 311(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 312(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 313(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 314(a)126 Stat. 2330
§ 170nt new2012112-240 [Sec.] 314(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 206(a), (b)126 Stat. 2324
§ 170nt new2012112-240 [Sec.] 206(c)126 Stat. 2324
§ 1792012112-240 [Sec.] 315(a)-(d)126 Stat. 2330, 2331
§ 179nt new2012112-240 [Sec.] 315(e)126 Stat. 2331
§ 179E2012112-240 [Sec.] 316(a)126 Stat. 2331
§ 179Ent new2012112-240 [Sec.] 316(b)126 Stat. 2331
§ 1812012112-240 [Sec.] 317(a)126 Stat. 2331
§ 181nt new2012112-240 [Sec.] 317(b)126 Stat. 2331
§ 1992012112-240 [Sec.] 318(a)126 Stat. 2331
§ 199nt new2012112-240 [Sec.] 318(b)126 Stat. 2331
§ 2192013113-22 [Sec.] 1127 Stat. 492
§ 2222012112-240 [Sec.] 207(a)126 Stat. 2324
§ 222nt new2012112-240 [Sec.] 207(b)126 Stat. 2324
§ 2492012112-95 [Sec.] 1108(a), (b)126 Stat. 154
§ 249nt new2012112-95 [Sec.] 1108(c)126 Stat. 154
§ 4022012112-239 [Sec.] 1086(b)(3)(A)126 Stat. 1968
§ 402A2012112-240 [Sec.] 902(a)126 Stat. 2371
§ 402Ant new2012112-240 [Sec.] 902(b)126 Stat. 2371
§ 404nt new2012112-141 [Sec.] 40211(c)126 Stat. 850
§ 4042012112-141 [Sec.] 40211(a)(2)(A)126 Stat. 847
§ 4082012112-240 [Sec.] 208(a)126 Stat. 2324
§ 408nt new2012112-240 [Sec.] 208(b)126 Stat. 2324
§ 408nt new2012112-95 [Sec.] 1106126 Stat. 152
§ 4172012112-141 [Sec.] 40211(a)(2)(C)126 Stat. 847
§ 4202012112-141 [Sec.] 40242(e)(1)-(13)126 Stat. 862, 863
§ 4202012112-141 [Sec.] 40242(a)-(c)126 Stat. 859, 860
§ 420nt new2012112-141 [Sec.] 40242(h)126 Stat. 864
§ 4202012112-141 [Sec.] 40242(f), (g)126 Stat. 863
§ 4202012112-141 [Sec.] 40241(a)126 Stat. 859
§ 420nt new2012112-141 [Sec.] 40241(c)126 Stat. 859
§ 4202012112-141 [Sec.] 40211(a)(2)(D)126 Stat. 847
§ 4302012112-141 [Sec.] 40211(a)(2)(B)126 Stat. 847
§ 4302012112-141 [Sec.] 40211(a)(1)126 Stat. 846
§ 4512012112-240 [Sec.] 411(a)126 Stat. 2343
§ 451nt new2012112-240 [Sec.] 411(b)126 Stat. 2343
§ 4602012112-240 [Sec.] 331(b)126 Stat. 2336
§ 512nt new2012112-240 [Sec.] 319(b)126 Stat. 2332
§ 5122012112-240 [Sec.] 319(a)126 Stat. 2331
§ 5312012112-240 [Sec.] 102(c)(1)(A)126 Stat. 2319
§ 5412012112-240 [Sec.] 102(c)(1)(B)126 Stat. 2319
§ 8712012112-240 [Sec.] 320(a)126 Stat. 2332
§ 871nt new2012112-240 [Sec.] 320(b)126 Stat. 2332
§ 8972012112-240 [Sec.] 321(a)126 Stat. 2332
§ 897nt new2012112-240 [Sec.] 321(b)126 Stat. 2332
§ 9042012112-240 [Sec.] 104(c)(2)(K)126 Stat. 2322
§ 9532012112-240 [Sec.] 322(a)126 Stat. 2332
§ 953nt new2012112-240 [Sec.] 322(c)126 Stat. 2332
§ 9542012112-240 [Sec.] 323(a)126 Stat. 2333
§ 954nt new2012112-240 [Sec.] 323(b)126 Stat. 2333
§ 9542012112-240 [Sec.] 322(b)126 Stat. 2332
§ 12022012112-240 [Sec.] 327(b)126 Stat. 2334
§ 1202nt new2012112-240 [Sec.] 327(d)126 Stat. 2334
§ 12022012112-240 [Sec.] 324(a), (b)126 Stat. 2333
§ 1202nt new2012112-240 [Sec.] 324(c)126 Stat. 2333
§ 13672012112-240 [Sec.] 325(a)126 Stat. 2333
§ 1367nt new2012112-240 [Sec.] 325(b)126 Stat. 2333
§ 13742012112-240 [Sec.] 326(a), (b)126 Stat. 2334
§ 1374nt new2012112-240 [Sec.] 326(c)126 Stat. 2334
§ 13912012112-240 [Sec.] 327(a)126 Stat. 2334
§ 1391nt new2012112-240 [Sec.] 327(c)126 Stat. 2334
§ 1400C2012112-240 [Sec.] 104(c)(2)(L)126 Stat. 2322
§ 1400L2012112-240 [Sec.] 331(e)(4)126 Stat. 2337
§ 1400L2012112-240 [Sec.] 328(a)126 Stat. 2334
§ 1400Lnt new2012112-240 [Sec.] 328(b)126 Stat. 2334
§ 1400N2012112-240 [Sec.] 331(e)(5)126 Stat. 2337

 

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