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 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 S — Tax Treatment of S Corporations and Their Shareholders (Sections 1361 to 1379)
Subchapter T — Cooperatives and Their Patrons (Sections 1381 to 1388)
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Subchapter W — District of Columbia Enterprise Zone (Sections 1400 to 1400C) [Repealed]
Subchapter X — Renewal Communities (Sections 1400E to 1400J) [Repealed]
Subchapter Y — Short-Term Regional Benefits (Sections 1400L - 1400U-3) [Repealed]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)
