Part I — General Rule (Sections 501 to 506)
Part II — Private Foundations (Sections 507 to 509)
Part III — Taxation of Business Income of Certain Exempt Organizations (Sections 511 to 515)
Part IV — Farmers' Cooperatives (Section 521)
Part V — Shipowners' Protection and Indemnity Associations (Section 526)
Part VI — Political Organizations (Section 527)