CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter                                         Sec. (FOOTNOTE 1)
A.      Determination of tax liability                             1
   (FOOTNOTE 1) Section numbers editorially supplied.
B.      Computation of taxable income                             61
C.      Corporate distributions and adjustments                  301
D.      Deferred compensation, etc.                              401
E.      Accounting periods and methods of accounting             441
F.      Exempt organizations                                     501
G.      Corporations used to avoid income tax on shareholders
                                                                                                                                          531
H.      Banking institutions                                     581
I.      Natural resources                                        611
J.      Estates, trusts, beneficiaries, and decedents            641
K.      Partners and partnerships                                701
L.      Insurance companies                                      801
M.      Regulated investment companies and real estate investment
          trusts                                                 851
N.      Tax based on income from sources within or without the
          United States                                          861
O.      Gain or loss on disposition of property                 1001
P.      Capital gains and losses                                1201
Q.      Readjustment of tax between years and special limitations
                                                                                                                                        1301
(R.      Repealed.)
S.      Tax treatment of S corporations and their shareholders
                                                                                                                                        1361
T.      Cooperatives and their patrons                          1381
U.      Designation and treatment of empowerment zones, enterprise
          communities, and rural development investment areas
                                                                                                                                        1391
V.      Title 11 cases                                          1398

AMENDMENTS

  1993 - Pub. L. 103-66, title XIII, Sec. 13301(b), Aug. 10, 1993,
107 Stat. 555, added subchapter U.
  1986 - Pub. L. 99-514, title XIII, Sec. 1303(c)(1), Oct. 22,
1986, 100 Stat. 2658, struck out subchapter U ''General stock
ownership plans''.
  1982 - Pub. L. 97-354, Sec. 5(b), Oct. 19, 1982, 96 Stat. 1697,
substituted in subchapter S ''Tax treatment of S corporations and
their shareholders'' for ''Election of certain small business
corporations as to taxable status''.
  1980 - Pub. L. 96-589, Sec. 3(a)(2), Dec. 24, 1980, 94 Stat.
3400, added subchapter V.
  1978 - Pub. L. 95-600, title VI, Sec. 601(c)(1), Nov. 6, 1978, 92
Stat. 2897, added subchapter U.
  1966 - Pub. L. 89-389, Sec. 4(b)(2), Apr. 14, 1966, 80 Stat. 116,
struck out subchapter R effective January 1, 1969.
  1962 - Pub. L. 87-834, Sec. 17(b)(4), Oct. 16, 1962, 76 Stat.
1051, added subchapter T.
  1960 - Pub. L. 86-779, Sec. 10(c), Sept. 14, 1960, 74 Stat. 1009,
added to subchapter M heading ''and real estate investment
trusts''.
  1958 - Pub. L. 85-866, title I, Sec. 64(d)(1), Sept. 2, 1958, 72
Stat. 1656, added subchapter S.

SECTION REFERRED TO IN OTHER SECTIONS