26 USC Ch. 1: Front Matter
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Front Matter   Next >>
 
26 USC Ch. 1: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Amendments

CHAPTER 1-NORMAL TAXES AND SURTAXES

Subchapter
Sec.1

        

A.
Determination of tax liability
1

        

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
[R.
Repealed.]
S.
Tax treatment of S corporations and their shareholders
1361
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

        

Amendments

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.

Chapter Referred to in Other Sections

This chapter is referred to in sections 408, 1501, 3402, 3406, 3510, 4977, 4980, 4980A, 4990, 4994, 6012, 6013, 6033, 6039C, 6039E, 6050E, 6096, 6103, 6161, 6166, 6166A, 6167, 6201, 6211, 6404, 6651, 6654, 6655, 6662, 6664, 6683, 6713, 7216, 7518, 7611, 7654, 7701, 9510 of this title; title 2 sections 632, 633, 642; title 7 sections 1926, 1929a; title 12 section 3018; title 22 section 277d–23; title 25 sections 941n, 1486; title 30 section 1141; title 42 sections 291j–7, 300e–7, 300q–2, 409, 411, 1382, 1440, 5308, 5919, 8833; title 46 App. sections 1177, 1279c; title 48 section 1574b.

1 Section numbers editorially supplied.