Public Law 119-93 (05/19/2026)
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Repealed]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Repealed]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Repealed]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