PART II. Income Taxes

Chapter 1003. Definitions and General Provisions (§§ 30041 — 30045)
Chapter 1004. Tax Rates (§§ 30061 — 30090)
Chapter 1005. Computation of Taxable Income (§§ 30101 — 30157)
Chapter 1006. Accounting Periods and Methods of Accounting (§§ 30171 — 30182)
Chapter 1007. Credits Against Tax (§§ 30201 — 30230)
Chapter 1008. Tax Returns and Payment (§§ 30241 — 30303)
Chapter 1009. Partnerships and Partners (§§ 30321 — 30378)
Chapter 1010. Estates and Trusts (§§ 30391 — 30419)
Chapter 1011. Foreign Corporations (§§ 30431 — 30451)
Chapter 1012. Nonprofit Organizations (§§ 30471 — 30487)
Chapter 1013. Other Special Taxpayers (§§ 30501 — 30622)