Front Matter

*Title 1—General Provisions

Title 2—The Congress

*Title 3—The President

*Title 4—Flag And Seal, Seat Of Government, And The States

*Title 5—Government Organization And Employees; and Appendix

Title 6—Surety Bonds (Repealed)

Title 7—Agriculture

Title 8—Aliens And Nationality

*Title 9—Arbitration

*Title 10—Armed Forces

*Title 11—Bankruptcy; and Appendix

Title 12—Banks And Banking

*Title 13—Census

*Title 14—Coast Guard

Title 15—Commerce And Trade

Title 16—Conservation

*Title 17—Copyrights

*Title 18—Crimes And Criminal Procedure; and Appendix

Title 19—Customs Duties

Title 21—Food And Drugs

Subchapter A—Determination of Tax Liability

Subchapter B—Computation of Taxable Income (sections 61 to 280H)

Subchapter C—Corporate Distributions and Adjustments (sections 301 to 395)

Subchapter D—Deferred Compensation, Etc. (sections 401 to 425)

Subchapter E—Accounting Periods and Methods of Accounting (sections 441 to 483)

Subchapter F—Exempt Organizations (sections 501 to 522)

Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (sections 531 to 565)

Subchapter H—Banking Institutions (sections 581 to 601)

Subchapter I—Natural Resources (sections 611 to 632)

Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (sections 641 to 692)

Subchapter K—Partners and Partnerships (sections 701 to 755)

Subchapter L—Insurance Companies (sections 804 to 848)

Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (sections 851 to 860G)

Subchapter N—Tax Based on Income From Sources Within or Without the United States (sections 861 to 1000)

Subchapter O—Gain or Loss on Disposition of Property

Subchapter P—Capital Gains and Losses (sections 1201 to 1297)

PART I—REPEALED (sections 1301 to 1305)

PART II—MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS (sections 1311 to 1315)

PART III—REPEALED (section 1321)

PART IV—REPEALED (sections 1331 to 1337)

PART V—CLAIM OF RIGHT (sections 1341 to 1342)

PART VI—REPEALED (sections 1346 to 1348)

PART VII—RECOVERIES OF FOREIGN EXPROPRIATION LOSSES (section 1351)

Subchapter R—Repealed (section 1361)

Subchapter S—Tax Treatment of S Corporations and Their Shareholders (sections 1361 to 1379)

Subchapter T—Cooperatives and Their Patrons (sections 1381 to 1383)

Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (sections 1391 to 1397C)

Title 11 Cases (sections 1398 to 1399)

CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (sections 1401 to 1403)

CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (sections 1441 to 1465)

CHAPTER 4—REPEALED (sections 1471 to 1482)

CHAPTER 5—TAX ON TRANSFERS TO AVOID INCOME TAX (sections 1491 to 1494)

CHAPTER 6—CONSOLIDATED RETURNS (sections 1501 to 1564)

Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)

Subtitle C—Employment Taxes (sections 3101 to 3510)

Subtitle D—Miscellaneous Excise Taxes (sections 4001 to 4998)

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)

Subtitle F—Procedure and Administration (sections 6012 to 7873)

Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)

Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)

Subtitle I—Trust Fund Code (sections 9500 to 9602)

Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)

Title 26—Appendix

Title 27—Intoxicating Liquors

*Title 28—Judiciary And Judicial Procedure; and Appendix

*Title 31—Money And Finance

*Title 32—National Guard

Title 34—Navy (Repealed)

*Title 35—Patents

*Title 37—Pay And Allowances Of The Uniformed Services

*Title 38—Veterans' Benefits; and Appendix

Title 41—Public Contracts

Title 42—The Public Health And Welfare

Title 45—Railroads

*Title 46—Shipping; and Appendix

Title 47—Telegraphs, Telephones, And Radiotelegraphs

Title 48—Territories And Insular Possessions

*Title 49—Transportation

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