Tax Research > 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 |
| E | Accounting periods and methods of accounting | 441-500 |
| F | Exempt organizations | 501-530 |
| I | Natural resources | 611-640 |
| J | Estates, trusts, beneficiaries, and decedents | 641-700 |
| K | Partners and partnerships | 701-800 |
| L | Insurance companies | 801-850 |
| O | Gain or loss on disposition of property | 1001-1200 |
| P | Capital gains and losses | 1201-1300 |
| S | Tax treatment of S corporations and their shareholders | 1361-1380 |
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 |