Chapter Subchapter A—Determination of Tax Liability
Chapter Subchapter B—Computation of Taxable Income
Chapter Subchapter C—Corporate Distributions and Adjustments
Chapter Subchapter D—Deferred Compensation, Etc.
Chapter Subchapter E—Accounting Periods and Methods of Accounting
Chapter Subchapter F—Exempt Organizations
Chapter Subchapter G—Corporations Used to Avoid Income Tax on Shareholders
Chapter Subchapter H—Banking Institutions
Chapter Subchapter I—Natural Resources
Chapter Subchapter J—Estates, Trusts, Beneficiaries, and Decedents
Chapter Subchapter K—Partners and Partnerships
Chapter Subchapter L—Insurance Companies
Chapter Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts
Chapter Subchapter N—Tax Based on Income From Sources Within or Without the United States
Chapter Subchapter O—Gain or Loss on Disposition of Property
Chapter Subchapter P—Capital Gains and Losses
Chapter Subchapter Q—Readjustment of Tax Between Years and Special Limitations
Chapter Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Chapter Subchapter S—Tax Treatment of S Corporations and Their Shareholders
Chapter Subchapter T—Cooperatives and Their Patrons
Chapter Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Chapter Subchapter V—Title 11 Cases
Chapter 2TAX ON SELF-EMPLOYMENT INCOME
Chapter 2AUNEARNED INCOME MEDICARE CONTRIBUTION
Chapter Subchapter A—Nonresident Aliens and Foreign Corporations
Chapter Subchapter B—Application of Withholding Provisions
Chapter 4TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
Chapter Subchapter A—Returns and Payment of Tax
Chapter Subchapter B—Related Rules
Chapter Subchapter A—Estates of Citizens or Residents
Chapter Subchapter B—Estates of Nonresidents Not Citizens
Chapter Subchapter C—Miscellaneous
Chapter Subchapter B—Transfers
Chapter Subchapter C—Deductions
Chapter Subchapter A—Tax Imposed
Chapter Subchapter B—Generation-Skipping Transfers
Chapter Subchapter C—Taxable Amount
Chapter Subchapter D—GST Exemption
Chapter Subchapter E—Applicable Rate; Inclusion Ratio
Chapter Subchapter F—Other Definitions and Special Rules
Chapter Subchapter G—Administration
Chapter 14SPECIAL VALUATION RULES
Chapter 15GIFTS AND BEQUESTS FROM EXPATRIATES
Chapter Subchapter A—Tax on Employees
Chapter Subchapter B—Tax on Employers
Chapter Subchapter C—General Provisions
Chapter Subchapter D—Credits
Chapter Subchapter B—Tax on Employee Representatives
Chapter Subchapter C—Tax on Employers
Chapter Subchapter D—General Provisions
Chapter Subchapter E—Tier 2 Tax Rate Determination
Chapter 23FEDERAL UNEMPLOYMENT TAX ACT
Chapter 23ARAILROAD UNEMPLOYMENT REPAYMENT TAX
Chapter 24COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Chapter 25GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES
Chapter Subchapter B—Special Fuels
Chapter Subchapter C—Heavy Trucks and Trailers
Chapter Subchapter A—Automotive and Related Items
Chapter Subchapter B—Coal
Chapter Subchapter C—Certain Vaccines
Chapter Subchapter D—Recreational Equipment
Chapter Subchapter F—Special Provisions Applicable to Manufacturers Tax
Chapter Subchapter G—Exemptions, Registration, Etc.
Chapter Subchapter B—Communications
Chapter Subchapter C—Transportation by Air
Chapter Subchapter E—Special Provisions Applicable to Services and Facilities Taxes
Chapter Subchapter A—Policies Issued By Foreign Insurers
Chapter Subchapter B—Insured and Self-Insured Health Plans
Chapter Subchapter A—Tax on Wagers
Chapter Subchapter B—Occupational Tax
Chapter Subchapter C—Miscellaneous Provisions
Chapter Subchapter A—Harbor Maintenance Tax
Chapter Subchapter B—Transportation by Water
Chapter Subchapter C—Remittance Transfers
Chapter Subchapter D—Tax on Use of Certain Vehicles
Chapter 37REPURCHASE OF CORPORATE STOCK
Chapter Subchapter A—Tax on Petroleum
Chapter Subchapter B—Tax on Certain Chemicals
Chapter Subchapter C—Tax on Certain Imported Substances
Chapter Subchapter D—Ozone-Depleting Chemicals, Etc.
Chapter 39REGISTRATION-REQUIRED OBLIGATIONS
Chapter 40GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Chapter 41PUBLIC CHARITIES
Chapter Subchapter A—Private Foundations
Chapter Subchapter B—Black Lung Benefit Trusts
Chapter Subchapter C—Political Expenditures of Section 501(c)(3) Organizations
Chapter Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
Chapter Subchapter E—Abatement of First and Second Tier Taxes in Certain Cases
Chapter Subchapter F—Tax Shelter Transactions
Chapter Subchapter G—Donor Advised Funds
Chapter Subchapter H—Excise Tax Based on Investment Income of Private Colleges and Universities
Chapter 43QUALIFIED PENSION, ETC., PLANS
Chapter 44QUALIFIED INVESTMENT ENTITIES
Chapter 45PROVISIONS RELATING TO EXPATRIATED ENTITIES
Chapter 46GOLDEN PARACHUTE PAYMENTS
Chapter 47CERTAIN GROUP HEALTH PLANS
Chapter 48MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
Chapter 49COSMETIC SERVICES
Chapter 50FOREIGN PROCUREMENT
Chapter 50ADESIGNATED DRUGS
Chapter Subchapter A—Gallonage and Occupational Taxes
Chapter Subchapter B—Qualification Requirements for Distilled Spirits Plants
Chapter Subchapter C—Operation of Distilled Spirits Plants
Chapter Subchapter D—Industrial Use of Distilled Spirits
Chapter Subchapter E—General Provisions Relating to Distilled Spirits
Chapter Subchapter F—Bonded and Taxpaid Wine Premises
Chapter Subchapter G—Breweries
Chapter Subchapter H—Miscellaneous Plants and Warehouses
Chapter Subchapter I—Miscellaneous General Provisions
Chapter Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors
Chapter Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Chapter Subchapter B—Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Chapter Subchapter C—Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors
Chapter Subchapter D—Occupational Tax
Chapter Subchapter E—Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors
Chapter Subchapter F—General Provisions
Chapter Subchapter G—Penalties and Forfeitures
Chapter Subchapter A—Taxes
Chapter Subchapter B—General Provisions and Exemptions
Chapter Subchapter C—Prohibited Acts
Chapter Subchapter D—Penalties and Forfeitures
Chapter 55STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Chapter Subchapter A—Returns and Records
Chapter Subchapter B—Miscellaneous Provisions
Chapter Subchapter A—Place and Due Date for Payment of Tax
Chapter Subchapter B—Extensions of Time for Payment
Chapter Subchapter A—In General
Chapter Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
Chapter Subchapter C—Treatment of Partnerships
Chapter Subchapter A—General Provisions
Chapter Subchapter B—Receipt of Payment
Chapter Subchapter C—Lien for Taxes
Chapter Subchapter D—Seizure of Property for Collection of Taxes
Chapter Subchapter A—Procedure in General
Chapter Subchapter B—Rules of Special Application
Chapter Subchapter A—Limitations on Assessment and Collection
Chapter Subchapter B—Limitations on Credit or Refund
Chapter Subchapter C—Mitigation of Effect of Period of Limitations
Chapter Subchapter D—Periods of Limitation in Judicial Proceedings
Chapter Subchapter A—Interest on Underpayments
Chapter Subchapter B—Interest on Overpayments
Chapter Subchapter C—Determination of Interest Rate; Compounding of Interest
Chapter Subchapter D—Notice Requirements
Chapter Subchapter A—Additions to the Tax and Additional Amounts
Chapter Subchapter B—Assessable Penalties
Chapter Subchapter C—Procedural Requirements
Chapter 69GENERAL PROVISIONS RELATING TO STAMPS
Chapter Subchapter A—Jeopardy
Chapter Subchapter B—Receiverships, Etc.
Chapter 71TRANSFEREES AND FIDUCIARIES
Chapter Subchapter A—Licensing
Chapter Subchapter B—Registration
Chapter 74CLOSING AGREEMENTS AND COMPROMISES
Chapter Subchapter A—Crimes
Chapter Subchapter B—Other Offenses
Chapter Subchapter C—Forfeitures
Chapter Subchapter D—Miscellaneous Penalty and Forfeiture Provisions
Chapter Subchapter A—Civil Actions by the United States
Chapter Subchapter B—Proceedings by Taxpayers and Third Parties
Chapter Subchapter C—The Tax Court
Chapter Subchapter D—Court Review of Tax Court Decisions
Chapter Subchapter E—Burden of Proof
Chapter 77MISCELLANEOUS PROVISIONS
Chapter Subchapter A—Examination and Inspection
Chapter Subchapter B—General Powers and Duties
Chapter Subchapter D—Possessions
Chapter Subchapter A—Application of Internal Revenue Laws
Chapter Subchapter B—Effective Date and Related Provisions
Chapter Subchapter C—Provisions Affecting More Than One Subtitle
Chapter 91ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
Chapter 92POWERS AND DUTIES OF THE JOINT COMMITTEE
Chapter 95PRESIDENTIAL ELECTION CAMPAIGN FUND
Chapter 96PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT
Chapter Subchapter A—Establishment of Trust Funds
Chapter Subchapter B—General Provisions
Chapter Subchapter A—Definitions of General Applicability
Chapter Subchapter B—Combined Benefit Fund
Chapter Subchapter C—Health Benefits of Certain Miners
Chapter Subchapter D—Other Provisions
Chapter Subchapter A—Requirements Relating to Portability, Access, and Renewability
Chapter Subchapter B—Other Requirements
Chapter Subchapter Z—Opportunity Zones