Sections |
Tax Topic |
1–15 |
Tax rates |
21–54 |
Credits (refundable and non-refundable) |
55–59A |
Alternative Minimum Tax (AMT) & environmental tax |
61–90 |
Definition of gross income (before deductions), including items specifically taxable |
101–140 |
Specific exclusions from gross income |
141–149 |
Private activity bonds (PAB) |
151–153 |
Personal exemptions; dependent defined |
161–199 |
Deductions, including interest, taxes, losses, and business related items |
211–224 |
Itemized deductions for individuals |
241–250 |
Deductions unique to corporations |
261–291 |
Non-deductible items, including special rules limiting or deferring deductions |
301–386 |
Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C) |
401–436 |
Pension and benefit plans: treatment of plans, employers, & beneficiaries |
441–483 |
Accounting methods & tax years |
501–530 |
Exempt organizations (charitable and other) |
531–565 |
Accumulated earnings tax and personal holding companies |
581–597 |
Banks: special rules for certain items |
611–638 |
Natural resources provisions: depletion, etc. |
641–692 |
Trusts & estates: definitions, income tax on same & beneficiaries |
701–777 |
Partnerships: definitions, treatment of entities and members, special rules (Subchapter K) |
801–858 |
Insurance companies: special rules, definitions |
851–860 |
Regulated investment companies (mutual funds) and Real Estate Investment Trusts |
861–865 |
Source of income (for international tax) |
871–898 |
Tax on foreign persons/corporations; inbound international rules |
901–908 |
Foreign tax credit (FTC) |
911–943 |
Exclusions of foreign income (mostly repealed) |
951–965 |
Taxation of U.S. shareholders of controlled foreign corporations (Subpart F) |
971–999 |
Other international tax provisions |
1001–1092 |
Gains: definitions, characterization, and recognition; special rules |
1201–1298 |
Capital gains: separate taxation and special rules |
1301–1359 |
Interperiod adjustments; certain special rules |
1361–1388 |
S Corporations and cooperative associations: flow-through rules |
1391–1400T |
Empowerment, enterprise, and other special zones |
1401–1403 |
Self-employment tax |
1441–1465 |
Withholding of tax on non-residents |
1501–1564 |
Consolidated returns and affiliated groups (corporations) |
2001–2210 |
Estate tax on transfers at death |
2501–2704 |
Gift tax and generation skipping transfers tax |
3101–3241 |
Social security and railroad retirement taxes |
3301–3322 |
Unemployment taxes |
3401–3510 |
Income tax withholding; payment of employment taxes |
4001–5000 |
Excise taxes on specific goods, transactions, and industries |
5001–5891 |
Alcohol, tobacco and firearms taxes and special excise tax rules |
6001–6167 |
Tax returns: requirements, procedural rules, payments, settlements, extensions |
6201–6533 |
Assessment, collection, and abatement; limitations on collection & refund |
6601–6751 |
Interest and non-criminal penalties on underpayments or failures |
6801–7124 |
Other procedural rules |
7201–7344 |
Crimes, other offences, forfeitures, tax evasion |
7401–7493 |
Judicial proceedings |
7501–8023 |
Miscellaneous rules |
9001–9834 |
Special taxes & funds (presidential election, highway, black lung, etc.) |