Internal Revenue Code · 26 U.S.C.
Chapter 1. NORMAL TAXES AND SURTAXES
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).
- Subchapter A Determination of Tax Liability §§ 1–59B
- Subchapter B Computation of Taxable Income §§ 61–291
- Subchapter C Corporate Distributions and Adjustments §§ 301–391–395
- Subchapter D Deferred Compensation, Etc. §§ 401–436
- Subchapter E Accounting Periods and Methods of Accounting §§ 441–483
- Subchapter F Exempt Organizations §§ 501–530A
- 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 §§ 701–771–777
- Subchapter L Insurance Companies §§ 801–848
- Subchapter M Regulated Investment Companies and Real Estate Investment Trusts §§ 851–860H–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 Investment Areas §§ 1391–1397F
- Subchapter V Title 11 Cases §§ 1398–1399
Subchapter W Repealed § 1400–1400C
Subchapter X Repealed § 1400E–1400J
Subchapter Y Repealed § 1400L–1400U–3
- Subchapter Z Opportunity Zones §§ 1400Z–1–1400Z–2