Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Chapter 1 — Normal taxes and surtaxes (Sections 1 to 1400Z-2)

Subchapter A — Determination of tax liability (Sections 1 to 59B)

Subchapter B — Computation of Taxable Income (Sections 61 to 291)

Subchapter C — Corporate Distributions and Adjustments (Sections 301 to 385)

Subchapter D — Deferred Compensation, etc. (Sections 401 to 436)

Subchapter E — Accounting periods and methods of accounting (Sections 441 to 483)

Subchapter F — Exempt Organizations (Sections 501 to 530)

Subchapter G — Corporations Used to Avoid Income Tax on Shareholders (Sections 531 to 565)

Subchapter H — Banking Institutions (Sections 581 to 597)

Subchapter I — Natural resources (Sections 611 to 638)

Subchapter J — Estates, Trusts, Beneficiaries, and Decedents (Sections 641 to 692)

Subchapter K — Partners and Partnerships (Sections 701 to 777)

Subchapter L — Insurance Companies (Sections 801 to 848)

Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts (Sections 851 to 860L)

Subchapter N — Tax Based on Income From Sources Within or Without the United States (Sections 861 to 999)

Subchapter O — Gain or Loss on Disposition of Property (Sections 1001 to 1103)

Subchapter P — Capital Gains and Losses (Sections 1202 to 1298)

Subchapter Q — Readjustment of Tax Between Years and Special Limitations (Sections 1301 to 1351)

Subchapter R — Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (Sections 1352 to 1359)

Subchapter S — Tax Treatment of S Corporations and Their Shareholders (Sections 1361 to 1379)

Subchapter T — Cooperatives and Their Patrons (Sections 1381 to 1388)

Subchapter U — Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (Sections 1391 to 1397F)

Subchapter V — Title 11 Cases (Sections 1398 to 1399)

Subchapter W — District of Columbia Enterprise Zone (Sections 1400 to 1400C) [Repealed]

Subchapter X — Renewal Communities (Sections 1400E to 1400J) [Repealed]

Subchapter Y — Short-Term Regional Benefits (Sections 1400L - 1400U-3) [REPEALED]

Subchapter Z — Opportunity Zones (Sections 1400Z-1 to 1400Z-2)