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CHAPTER 1⁠—NORMAL TAXES AND SURTAXES — Front Matter

SubchapterSec.1
A.Determination of tax liability1
B.Computation of taxable income61
C.Corporate distributions and adjustments301
D.Deferred compensation, etc.401
E.Accounting periods and methods of accounting441
F.Exempt organizations501
G.Corporations used to avoid income tax on shareholders531
H.Banking institutions581
I.Natural resources611
J.Estates, trusts, beneficiaries, and decedents641
K.Partners and partnerships701
L.Insurance companies801
M.Regulated investment companies and real estate investment trusts851
N.Tax based on income from sources within or without the United States861
O.Gain or loss on disposition of property1001
P.Capital gains and losses1201
Q.Readjustment of tax between years and special limitations1301
R.Election to determine corporate tax on certain international shipping activities using per ton rate1352
S.Tax treatment of S corporations and their shareholders1361
T.Cooperatives and their patrons1381
U.Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas1391
V.Title 11 cases1398
[W to Y.Repealed.]
Z.Opportunity zones1400Z–1

Editorial Notes

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.

1 Section numbers editorially supplied.