Front Matter
*Title 1—General Provisions
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Title 2—The Congress
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*Title 3—The President
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*Title 4—Flag And Seal, Seat Of Government, And The States
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*Title 5—Government Organization And Employees
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Appendix
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Title 6—Domestic Security
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Title 7—Agriculture
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Title 8—Aliens And Nationality
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*Title 9—Arbitration
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*Title 10—Armed Forces
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*Title 11—Bankruptcy
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Appendix
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Title 12—Banks And Banking
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*Title 13—Census
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*Title 14—Coast Guard
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Title 15—Commerce And Trade
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Title 16—Conservation
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*Title 17—Copyrights
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*Title 18—Crimes And Criminal Procedure
; and
Appendix
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Title 19—Customs Duties
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Title 20—Education
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Title 21—Food And Drugs
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Title 22—Foreign Relations And Intercourse
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*Title 23—Highways
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Title 24—Hospitals And Asylums
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Title 25—Indians
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Title 26—Internal Revenue Code
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TITLE 26—Front Matter
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Subtitle A—Income Taxes
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Subtitle A—Front Matter
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CHAPTER 1—NORMAL TAXES AND SURTAXES
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CHAPTER 1—Front Matter
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Subchapter A—Determination of Tax Liability
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Subchapter B—Computation of Taxable Income
(sections 61 to 280H)
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Subchapter C—Corporate Distributions and Adjustments
(sections 301 to 395)
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Subchapter D—Deferred Compensation, Etc.
(sections 401 to 433)
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Subchapter E—Accounting Periods and Methods of Accounting
(sections 441 to 483)
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Subchapter F—Exempt Organizations
(sections 501 to 530)
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Subchapter G—Corporations Used to Avoid Income Tax on Shareholders
(sections 531 to 565)
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Subchapter H—Banking Institutions
(sections 581 to 601)
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Subchapter I—Natural Resources
(sections 611 to 632)
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Subchapter J—Estates, Trusts, Beneficiaries, and Decedents
(sections 641 to 692)
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Subchapter K—Partners and Partnerships
(sections 701 to 755)
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Subchapter L—Insurance Companies
(sections 804 to 848)
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Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts
(sections 851 to 860G)
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Subchapter N—Tax Based on Income From Sources Within or Without the United States
(sections 861 to 1000)
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Subchapter O—Gain or Loss on Disposition of Property
(sections 1001 to 1092)
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Subchapter O—Front Matter
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PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
(sections 1001 to 1002)
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PART II—BASIS RULES OF GENERAL APPLICATION
(sections 1011 to 1024)
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PART III—COMMON NONTAXABLE EXCHANGES
(sections 1031 to 1045)
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PART IV—SPECIAL RULES
(sections 1051 to 1062)
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PART V—REPEALED
(section 1071)
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PART VI—REPEALED
(sections 1081 to 1083)
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PART VII—WASH SALES; STRADDLES
(sections 1091 to 1092)
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PART VIII—REPEALED
(sections 1101 to 1103)
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PART VIII—Front Matter
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Secs. 1101 to 1103. Repealed. Pub. L. 101-508, title XI, §11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521
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PART IX—REPEALED
(section 1111)
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Subchapter P—Capital Gains and Losses
(sections 1201 to 1298)
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Subchapter Q—Readjustment of Tax Between Years and Special Limitations
(sections 1311 to 1348)
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Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
(sections 1352 to 1359)
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Subchapter S—Tax Treatment of S Corporations and Their Shareholders
(sections 1361 to 1379)
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Subchapter T—Cooperatives and Their Patrons
(sections 1381 to 1383)
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Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
(sections 1391 to 1397D)
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Title 11 Cases
(sections 1398 to 1399)
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Subchapter W—Repealed
(sections 1400 to 1400C)
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Subchapter X—Repealed
(sections 1400E to 1400J)
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Subchapter Y—Repealed
(sections 1400L to 1400U-3)
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Subchapter Z—Opportunity Zones
(sections 1400Z-1 to 1400Z-2)
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CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME
(sections 1401 to 1403)
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CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION
(section 1411)
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CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
(sections 1441 to 1465)
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CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
(sections 1471 to 1474)
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CHAPTER 5—REPEALED
(sections 1491 to 1494)
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CHAPTER 6—CONSOLIDATED RETURNS
(sections 1501 to 1564)
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Subtitle B—Estate and Gift Taxes
(sections 2001 to 2704)
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Subtitle C—Employment Taxes
(sections 3101 to 3512)
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Subtitle D—Miscellaneous Excise Taxes
(sections 4041 to 4982)
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Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
(sections 5001 to 5872)
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Subtitle F—Procedure and Administration
(sections 6012 to 7874)
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Subtitle G—The Joint Committee on Taxation
(sections 8001 to 8023)
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Subtitle H—Financing of Presidential Election Campaigns
(sections 9001 to 9042)
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Subtitle I—Trust Fund Code
(sections 9500 to 9602)
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Subtitle J—Coal Industry Health Benefits
(sections 9702 to 9722)
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Subtitle K—Group Health Plan Requirements
(sections 9801 to 9834)
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Title 27—Intoxicating Liquors
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*Title 28—Judiciary And Judicial Procedure
; and
Appendix
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Title 29—Labor
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Title 30—Mineral Lands And Mining
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*Title 31—Money And Finance
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*Title 32—National Guard
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Title 33—Navigation And Navigable Waters
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Title 34—Crime Control And Law Enforcement
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*Title 35—Patents
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*Title 36—Patriotic And National Observances, Ceremonies, And Organizations
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*Title 37—Pay And Allowances Of The Uniformed Services
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*Title 38—Veterans' Benefits
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*Title 39—Postal Service
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*Title 40—Public Buildings, Property, And Works
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*Title 41—Public Contracts
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Title 42—The Public Health And Welfare
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Title 43—Public Lands
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*Title 44—Public Printing And Documents
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Title 45—Railroads
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*Title 46—Shipping
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Title 47—Telecommunications
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Title 48—Territories And Insular Possessions
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*Title 49—Transportation
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Title 50—War And National Defense
; and
Appendix
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*Title 51—National And Commercial Space Programs
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Title 52—Voting And Elections
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Title 53—[Reserved]
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*Title 54—National Park Service And Related Programs
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Popular Names and Tables
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