• Subchapter A—Determination of tax liability
• (1/11) Subchapter B—Computation of taxable income
• Subchapter C—Corporate distributions and adjustments
• Subchapter D—Deferred compensation, etc.
• Subchapter E—Accounting periods and methods of accounting
• Subchapter F—Exempt organizations
• Subchapter G—Corporations used to avoid income tax on shareholders
• Subchapter H—Banking institutions
• Subchapter I—Natural resources
• Subchapter J—Estates, trusts, beneficiaries, and decedents
• Subchapter K—Partners and partnerships
• Subchapter L—Insurance companies
• Subchapter M—Regulated investment companies and real estate investment trusts
• (1/5) Subchapter N—Tax based on income from sources within or without the United States
• Subchapter O—Gain or loss on disposition of property
• Subchapter P—Capital gains and losses
• Subchapter Q—Readjustment of tax between years and special limitations
• Subchapter R—Election to determine corporate tax on certain international shipping activities using per ton rate^[1]
• Subchapter S—Tax treatment of S corporations and their shareholders
• Subchapter T—Cooperatives and their patrons
• Subchapter U—Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas
• Subchapter V—Title 11 cases
• Subchapter W—District of Columbia Enterprise Zone
• Subchapter X—Renewal Communities
• Subchapter Y—New York Liberty Zone Benefits

Note

1. ↑ The original Table of Contents has the order of R and S reversed. but the text itself is in the correct order