26 U.S. Code CHAPTER 1— NORMAL TAXES AND SURTAXES

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  1. Subchapter A—Determination of Tax Liability (§§ 1 – 59B)
  2. Subchapter B—Computation of Taxable Income (§§ 61 – 291)
  3. Subchapter C—Corporate Distributions and Adjustments (§§ 301 – 391)
  4. Subchapter D—Deferred Compensation, Etc. (§§ 401 – 436)
  5. Subchapter E—Accounting Periods and Methods of Accounting (§§ 441 – 483)
  6. Subchapter F—Exempt Organizations (§§ 501 – 530)
  7. Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (§§ 531 – 565)
  8. Subchapter H—Banking Institutions (§§ 581 – 601)
  9. Subchapter I—Natural Resources (§§ 611 – 638)
  10. Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (§§ 641 – 692)
  11. Subchapter K—Partners and Partnerships (§§ 701 – 771)
  12. Subchapter L—Insurance Companies (§§ 801 – 848)
  13. Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 – 860H)
  14. Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861 – 1000)
  15. Subchapter O—Gain or Loss on Disposition of Property (§§ 1001 – 1111)
  16. Subchapter P—Capital Gains and Losses (§§ 1201 – 1298)
  17. Subchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301 – 1351)
  18. Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 – 1359)
  19. Subchapter S—Tax Treatment of S Corporations and Their Shareholders (§§ 1361 – 1379)
  20. Subchapter T—Cooperatives and Their Patrons (§§ 1381 – 1388)
  21. Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391 – 1397F)
  22. Subchapter V—Title 11 Cases (§§ 1398 – 1399)
  23. [Subchapter W—Repealed] (§ 1400)
  24. [Subchapter X—Repealed] (§ 1400E)
  25. [Subchapter Y—Repealed] (§ 1400L)
  26. Subchapter Z—Opportunity Zones (§§ 1400Z–1 – 1400Z–2)
Amendments

2018—Pub. L. 115–141, div. U, title IV, § 401(a)(1), (d)(4)(A), (5)(A), (6)(A), Mar. 23, 2018, 132 Stat. 1184, 1209–1211, transferred subchapter R to follow subchapter Q and struck out subchapter W “District of Columbia Enterprise Zone”, subchapter X “Renewal Communities”, and subchapter Y “Short-Term Regional Benefits”.

2017—Pub. L. 115–97, title I, § 13823(c), Dec. 22, 2017, 131 Stat. 2188, added subchapter Z.

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.