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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter A

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

Part I — Tax on Individuals (Sections 1 to 5)

Part II — Tax on corporations (Sections 11 to 12)

Part III — Changes in rates during a taxable year (Section 15)

Part IV — Credits Against Tax (Sections 21 to 54AA)

Part VI — Alternative Minimum Tax (Sections 55 to 59)

Part VII—BASE EROSION AND ANTI-ABUSE TAX (Section 59A)

Part VIII — Supplemental medicare premium [Repealed] (Section 59B)