Internal Revenue Code
Title 26: Internal Revenue Code
Subtitle A: Income Taxes
Chapter 1: Normal Taxes and Surtaxes
NOTE: This section is currently being updated to reflect recent changes in the Internal Revenue Code.
| Subchapter | Title | Code Sections |
| A | Determination of tax liability | 1-60 |
| B | Computation of taxable income | 61-300 |
| C | Corporate distributions and adjustments | 301-400 |
| D | Deferred compensation, etc. | 401-440 |
| E | Accounting periods and methods of accounting | 441-500 |
| F | Exempt organizations | 501-530 |
| G | Corporations used to avoid income tax on shareholders | 531-580 |
| H | Banking institutions | 581-610 |
| I | Natural resources | 611-640 |
| J | Estates, trusts, beneficiaries, and decedents | 641-700 |
| K | Partners and partnerships | 701-800 |
| L | Insurance companies | 801-850 |
| M | Regulated investment companies and real estate investment trusts | 851-860 |
| N | Tax based on income from sources within or without the United States | 861-1000 |
| O | Gain or loss on disposition of property | 1001-1200 |
| P | Capital gains and losses | 1201-1300 |
| Q | Readjustment of tax between years and special limitations | 1301-1351 |
| R | Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate | 1352-1360 |
| S | Tax treatment of S corporations and their shareholders | 1361-1380 |
| T | Cooperatives and their patrons | 1381-1390 |
| U | Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas | 1391-1397 |
| V | Title 11 cases | 1398-1399 |
| W | District of Columbia enterprise zone | 1400A-1440C |
| X | Renewal Communities | 1400E-1400J |
| Y | Short-Term Regional Benefits | 1400L-1400T |
Title 26: Internal Revenue Code
Subtitle B: Estate and Gift Taxes
Chapter 11: Estate Tax
| Subchapter | Title | Code Sections |
| A | Estates of Citizens or Residents | 2001-2058 |