Notes on normal taxes and surtaxes : US Code - Notes

Search Notes on normal taxes and surtaxes : US Code - Notes

Subchapter Sec.(!1)
A. Determination of tax liability 1
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
S. Tax treatment of S corporations and their
shareholders 1361
R.(!2) Election to determine corporate tax on certain
international shipping activities using per ton
rate 1352
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
W. District of Columbia Enterprise Zone 1400
X. Renewal Communities 1400E
Y. Short-Term Regional Benefits 1400L

AMENDMENTS
2005 - Pub. L. 109-135, title I, Sec. 101(b)(4), Dec. 21, 2005,
119 Stat. 2593, substituted "Short-Term Regional Benefits" for "New
York Liberty Zone Benefits" in subchapter Y.
2004 - Pub. L. 108-357, title II, Sec. 248(b)(2), Oct. 22, 2004,
118 Stat. 1457, added subchapter R.
2002 - Pub. L. 107-147, title III, Sec. 301(c), Mar. 9, 2002, 116
Stat. 40, added subchapter Y.
2000 - Pub. L. 106-554, Sec. 1(a)(7) [title I, Sec. 101(d)], Dec.
21, 2000, 114 Stat. 2763, 2763A-600, added subchapter X.
1997 - Pub. L. 105-34, title VII, Sec. 701(c), Aug. 5, 1997, 111
Stat. 869, added subchapter W.
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.

(!1) Section numbers editorially supplied.

(!2) So in original. Probably should follow item for subchapter
Q.