Public Law 119-73 (01/23/2026)
Chapter 1 Normal Taxes and Surtaxes
Browse 26 subchapters and 0 sections in Chapter 1 Normal Taxes and Surtaxes of Title 26.
Browse subchapters
- 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- Subchapter W Repealed]
- Subchapter X Repealed]
- Subchapter Y Repealed]
- Subchapter Z Opportunity Zones
Sections in Chapter 1
- No sections are directly attached to this unit.