Subchapter A. Determination of Tax Liability

Part I. Tax On Individuals

• 26 U.S.C. § 1 Tax Imposed
• 26 U.S.C. § 2 Definitions and Special Rules
• 26 U.S.C. § 3 Tax Tables For Individuals
• 26 U.S.C. § 4 Repealed
• 26 U.S.C. § 5 Cross References Relating to Tax On Individuals

Part II. Tax On Corporations

• 26 U.S.C. § 11 Tax Imposed
• 26 U.S.C. § 12 Cross References Relating to Tax On Corporations

Part III. Changes In Rates During a Taxable Year

• 26 U.S.C. § 15 Effect of Changes

Part IV. Credits Against Tax

• Subpart A. Nonrefundable Personal Credits
• Subpart B. Other Credits
• Subpart C. Refundable Credits
• Subpart D. Business Related Credits
• Subpart E. Rules For Computing Investment Credit
• Subpart F. Rules For Computing Work Opportunity Credit
• Subpart G. Credit Against Regular Tax For Prior Year Minimum Tax Liability
• Subpart H. Nonrefundable Credit to Holders of Clean Renewable Energy Bonds
• Subpart I. Qualified Tax Credit Bonds
• Subpart J. Build America Bonds

Part V. Repealed

Part VI. Alternative Minimum Tax

• 26 U.S.C. § 55 Alternative Minimum Tax Imposed
• 26 U.S.C. § 56 Adjustments In Computing Alternative Minimum Taxable Income
• 26 U.S.C. § 57 Items of Tax Preference
• 26 U.S.C. § 58 Denial of Certain Losses
• 26 U.S.C. § 59 Other Definitions and Special Rules

Part VII. Repealed

• 26 U.S.C. § 59A Repealed

Part VIII. Repealed

• 26 U.S.C. § 59B Repealed