Chapter 1. Normal Taxes and Surtaxes
Index
- Subchapter A. Determination of Tax Liability
- Subchapter B. Computation of Taxable Income
- Subchapter C. Corporate Distributions and Adjustments
- Subchapter D. Deferred Compensation, Etc
- Subchapter E. Accounting Periods and Methods of Accounting
- Subchapter F. Exempt Organizations
- Subchapter G. Corporations Used to Avoid Income Tax On Shareholders
- Subchapter H. Banking Institutions
- Subchapter I. Natural Resources
- Subchapter J. Estates, Trusts, Beneficiaries, and Decedents
- Subchapter K. Partners and Partnerships
- Subchapter L. Insurance Companies
- Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts
- Subchapter N. Tax Based On Income From Sources Within Or Without the United States
- Subchapter O. Gain Or Loss On Disposition of Property
- Subchapter P. Capital Gains and Losses
- Subchapter Q. Readjustment of Tax Between Years and Special Limitations
- Subchapter R. Election to Determine Corporate Tax On Certain International Shipping Activities Using Per Ton Rate
- Subchapter S. Tax Treatment of S Corporations and Their Shareholders
- Subchapter T. Cooperatives and Their Patrons
- Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
- Subchapter V. Title 11 Cases
- Subchapter W. District of Columbia Enterprise Zone
- Subchapter X. Renewal Communities
- Subchapter Y. Short-Term Regional Benefits