United States Code - TITLE 26 - INTERNAL REVENUE CODE - SUBTITLE A - INCOME TAXES - CHAPTER 1 - NORMAL TAXES AND SURTAXES

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Subchapter R. Repealed
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. District Of Columbia Enterprise Zone
Subchapter X. Renewal Communities
Subchapter Y. New York Liberty Zone Benefits

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