Chapter 253. Supplemental Provisions
- 1 Supplement A. Rates of Tax (§§ 3101 — 3108)
- 2 Supplement B. Computation of Net Income (§§ 3111 — 3122-3130)
- 3 Supplement C. Credits Against Tax (§ 3131)
- 4 Supplement D. Returns and Payment of Tax (§§ 3141 — 3154)
- 5 Supplement E. Estates and Trusts (§ 3161)
- 6 Supplement F. Partnerships and Partners (§ 3181)
- 7 Supplement G. Insurance Companies (§ 3201)
- 8 Supplement H. Nonresident Alien Individuals (§ 3211-3221)
- 9 Supplement I. Foreign Corporations and Partnerships (§ 3231-3238)
- 12 Supplement L. Assessment and Collection of Deficiencies (§ 3271-3277)
- 13 Supplement M. Interest and Additions to the Tax (§§ 3291 — 3301)
- 14 Supplement N. Claims Against Transferees and Fiduciaries (§ 3311)
- 15 Supplement O. Overpayments (§ 3321)
- 16 Supplement P. Special Partnerships and Partners (§ 3330)
- 17 Supplement Q. Registered Investment Companies (§ 3361)
- 18 Supplement R. Special Employee Owned Corporations and Ordinary and Extraordinary Members (§ 3371)
- 20 Supplement T. Individuals With Adjusted Gross Income of Less Than $5,000 (§ 3400)
- 21 Supplement U. Taxation of Business Income of Certain Exempt Organizations (§ 3404)