There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes |
Contains | sections 1 to 1564 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
- Table Of Contents
- Front Matter
- Subchapter A - Determination of Tax Liability (§§ 1 - 59B)
- Subchapter B - Computation of Taxable Income (§§ 61 - 291)
- Subchapter C - Corporate Distributions and Adjustments (§§ 301 - 395)
- Subchapter D - Deferred Compensation, Etc. (§§ 401 - 436)
- Subchapter E - Accounting Periods and Methods of Accounting (§§ 441 - 483)
- Subchapter F - Exempt Organizations (§§ 501 - 530)
- Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (§§ 531 - 565)
- Subchapter H - Banking Institutions (§§ 581 - 601)
- Subchapter I - Natural Resources (§§ 611 - 638)
- Subchapter J - Estates, Trusts, Beneficiaries, and Decedents (§§ 641 - 692)
- Subchapter K - Partners and Partnerships (§§ 701 - 777)
- Subchapter L - Insurance Companies (§§ 801 - 848)
- Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 - 860L)
- Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
- Subchapter O - Gain or Loss on Disposition of Property (§§ 1001 - 1111)
- Subchapter P - Capital Gains and Losses (§§ 1201 - 1298)
- Subchapter Q - Readjustment of Tax Between Years and Special Limitations (§§ 1301 - 1351)
- Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 - 1359)
- Subchapter S - Tax Treatment of S Corporations and Their Shareholders (§§ 1361 - 1379)
- Subchapter T - Cooperatives and Their Patrons (§§ 1381 - 1388)
- Subchapter U - Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development... (§§ 1391 - 1397F)
- Subchapter V - Title 11 Cases (§§ 1398 - 1399)
- Subchapter W - District of Columbia Enterprise Zone (§§ 1400 - 1400C)
- Subchapter X - Renewal Communities (§§ 1400E - 1400J)
- Subchapter Y - Short-Term Regional Benefits (§§ 1400L - 1400U-3)
- Chapter 2 - TAX ON SELF-EMPLOYMENT INCOME (§§ 1401 - 1403)
- Chapter 2A - UNEARNED INCOME MEDICARE CONTRIBUTION (§§ 1411)
- Chapter 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 - 1465)
- Chapter 4 - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (§§ 1471 - 1474)
- Chapter 5 - REPEALED (§§ 1491 - 1494)
- Chapter 6 - CONSOLIDATED RETURNS (§§ 1501 - 1564)
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