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TITLE 26-INTERNAL REVENUE CODE Chapter 33. Facilities and services ............................. 34. Policies issued by foreign insurers ....... 35. Taxes on wagering .................................. 36. Certain other excise taxes ..................... 37. S ugar ......................................................... [38. R epealed] .................................................. [39. R epealed] .................................................. 40. General provisions relating to occupa- tional taxes ............................................ 41. Public charities ........................................ 42. Private foundations ................................ 43. Qualified pension, etc., plans ................ 44. Real estate investment trusts ............... Sec. 4231 4301 4401 4451 4501 4521 4701 4901 4911 4940 4971 4981 Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes Distilled spirits, wines, and beer ........... Tobacco, cigars, cigarettes, and ciga- rette papers and tubes ......................... Machine guns and certain other fire- arms.,.... ..... .... ..... .... ,I...o Subtitle F-Procedure and Administration Information and returns ........................ Time and place for paying tax .............. Assessm ent ............................................... C ollection .................................................. Abatements, credits, and refunds ......... Lim itations ............................................... Interest ...................................................... Additions to the tax, additional amounts, and assessable penalties.... General provisions relating to stamps. Jeopardy, bankruptcy and receiver- sh ips ....................................................... Transferees and fiduciaries ................... Licensing and registration ..................... B onds ......................................................... Closing agreements and compromises. Crimes, other offenses, and forfei- tures ....................................................... Judicial proceedings ................................ Miscellaneous provisions ........................ Discovery of liability and enforce- m ent of title .......................................... D efinitions ................................................ G eneral R ules .......................................... 60( 61f 62( 63( 64( 651 661 66 68 68 69' 70' 71 71 72 74 75 76 77 78 Subtitle G-The Joint Committee on Taxation 91. Organization and membership of the Joint Committee ................................. 80 92. Powers and duties of the Joint Com- m ittee ................................................... . 80 Subtitle H-Financing of Presidential Election Campaigns 95. Presidential election campaign fund ... 90 96. Presidential primary matching pay- ment account ....................................... 90 Subtitle A-Income Taxes Cliapter 1. Normal taxes and surtaxes. 2. Tax on self-employment income. 3. Withholding of tax on nonresident aliens and for- eign corporations and tax-free covenant bonds. 4. Rules applicable to recovery of excessive profits on government contracts. 5. Tax on transfers to avoid income tax. 6. Consolidated returns. 01 51 01 01 01 01 01 51 01 SUBTITLE REFERRED TO IN OTHER SECTIONS This subtitle is referred to in sections 2107, 3402, 3502, 4911, 6012, 6013, 6164, 6201, 6211, 6212, 6213, 6214, 6315, 6420, 6421, 6424, 6427, 6501, 6511, 6601, 6611, 6613, 6694, 6695, 6696, 6905, 7463, 7701 of this title; title 31 section 757c; title 45 section 231m; title 48 section 1421i; title 50 App. section 2017e. CHAPTER 1-NORMAL TAXES AND SURTAXES Subchapter A. Determination of tax liability ............. B. Computation of taxable income ........... C. Corporate distributions and adjust- m ents ...................................................... D. Deferred compensation, etc ................... E. Accounting periods and methods of accounting ............................................. F. Exempt organizations ............................. 0. Corporations used to avoid income tax on shareholders ............................. H. Banking institutions ............................... I. Natural resources ................................. J. Estates, trusts, beneficiaries, and de- ceden ts ....................................... K. Partners and partnerships ..................... L. Insurance companies .............................. M. Regulated investment companies and real estate investment trusts ............. N. Tax based on income from sources within or without the United States 0. Gain or loss on disposition of proper- ty ...................................... P. Capital gains and losses .......................... Q. Readjustment of tax between years and special limitations ........................ [R. Repealed.] S. Election of certain small business corporations as to taxable status ...... T. Cooperatives and their patrons ............ Sec.' 1 61 301 401 441 501 531 581 611 641 701 801 851 861 1001 1201 1301 1371 1381 1 AMENDMENTS 01 01 1966-Pub. L. 89-389, § 4(b)(2), Apr. 14, 1966, 80 Stat. 01 116, struck out Subchapter R effective January 1, 21 1969. 1962-Pub. L. 87-834, § 17(b)(4), Oct. 16, 1962, 76 01 Stat. 1051, added subchapter T. 01 1960-Pub. L. 86-779, § 10(c), Sept. 14, 1960, 74 Stat. 01 1009, added to Subchapter M the words "and u,' estate investment trusts". 01 1958-Pub. L. 85-866, title I § 64(d)(1), Sept. 2, 1958, 01 72 Stat. 1656, added subchapter S. 01 CHAPTER REFERRED TO IN OTHER SECTIONS This chapter is referred to in sections 1501, 3402, 6013, 6017A, 6038, 6096, 6103, 6161, 6166, 6166A, 6167, 6201, 6211, 6361, 6362, 6428, 6654, 6655, 6683, 7216, 7654, 7701 of this title; title 7 sections 1926, 1929a; title 22 section 277d-23; title 25 section 1486; title 42 sec- 01 tions 291j-7, 300e-7, 411, 1382, 1440, 5308; title 45 sec- tion 602; title 46 section 1177; title 48 section 1574b. 21 CHAPTER REFERRED TO IN D.C. CODE This chapter is referred to in sections 1-1182, 1-1446 of the District of Columbia Code. Subchapter A-Determination of Tax Liability Part I. Tax on in dividuals. II. Tax on corporations. III. Changes in rates during a taxable year. IV. Credits against tax. (V. Repealed.] VI. Minimum tax for tax preferences. AMENDMENTS 1976-Pub. L. 94-455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out Part V "Tax surcharge" in the table of Parts of Subchapter A of Chapter 1. *Section number editorially supplied for convenience of users. Page 27