Collections
United States Code
Title 26
A
Chapter 1
Normal Taxes and Surtaxes
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A
Determination of Tax Liability
B
Computation of Taxable Income
C
Corporate Distributions and Adjustments
D
Deferred Compensation, Etc.
E
Accounting Periods and Methods of Accounting
F
Exempt Organizations
G
Corporations Used to Avoid Income Tax on Shareholders
H
Banking Institutions
I
Natural Resources
J
Estates, Trusts, Beneficiaries, and Decedents
K
Partners and Partnerships
L
Insurance Companies
M
Regulated Investment Companies and Real Estate Investment Trusts
N
Tax Based on Income From Sources Within or Without the United States
O
Gain or Loss on Disposition of Property
P
Capital Gains and Losses
Q
Readjustment of Tax Between Years and Special Limitations
R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
S
Tax Treatment of S Corporations and Their Shareholders
T
Cooperatives and Their Patrons
U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
V
Title 11 Cases
W
Repealed]
X
Repealed]
Y
Repealed]
Z
Opportunity Zones