Chapter 1 - NORMAL TAXES AND SURTAXES
- Subchapter A - DETERMINATION OF TAX LIABILITY (§§ 1 — 59B)
- Subchapter B - COMPUTATION OF TAXABLE INCOME (§§ 61 — 291)
- Subchapter C - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS (§§ 301 — 391)
- 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 — 771)
- Subchapter L - INSURANCE COMPANIES (§§ 801 — 848)
- Subchapter M - REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§§ 851 — 860H)
- 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- Subchapter W - REPEALED (§ 1400)
- Subchapter X - REPEALED (§ 1400E)
- Subchapter Y - REPEALED (§ 1400L)
- Subchapter Z - OPPORTUNITY ZONES (§§ 1400Z-1 — 1400Z-2)