NORMAL TAXES AND SURTAXES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES

Checkout our iOS App for a better way to browser and research.

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
Z

Opportunity Zones