Front Matter

*Title 1—General Provisions

Title 2—The Congress

*Title 3—The President

*Title 4—Flag And Seal, Seat Of Government, And The States

*Title 5—Government Organization And Employees; and Appendix

Title 6—Domestic Security

Title 7—Agriculture

Title 8—Aliens And Nationality

*Title 9—Arbitration

*Title 10—Armed Forces

*Title 11—Bankruptcy; and Appendix

Title 12—Banks And Banking

*Title 13—Census

*Title 14—Coast Guard

Title 15—Commerce And Trade

Title 16—Conservation

*Title 17—Copyrights

*Title 18—Crimes And Criminal Procedure; and Appendix

Title 19—Customs Duties

Title 20—Education

Title 21—Food And Drugs

Title 22—Foreign Relations And Intercourse

*Title 23—Highways

Title 24—Hospitals And Asylums

Title 25—Indians

Subchapter A—Determination of Tax Liability

PART I—DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. (sections 61 to 68)

PART II—ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME (sections 71 to 91)

PART III—ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME (sections 101 to 140)

PART IV—TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS (sections 141 to 149)

PART V—DEDUCTIONS FOR PERSONAL EXEMPTIONS (sections 151 to 153)

PART VI—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (sections 161 to 199A)

PART VII—ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS (sections 211 to 224)

PART VIII—SPECIAL DEDUCTIONS FOR CORPORATIONS (sections 241 to 250)

PART IX—ITEMS NOT DEDUCTIBLE (sections 261 to 280H)

PART X—TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS (section 281)

PART XI—SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS (section 291)

Subchapter C—Corporate Distributions and Adjustments (sections 301 to 395)

Subchapter D—Deferred Compensation, Etc. (sections 401 to 433)

Subchapter E—Accounting Periods and Methods of Accounting (sections 441 to 483)

Subchapter F—Exempt Organizations (sections 501 to 530)

Subchapter G—Corporations Used to Avoid Income Tax on Shareholders (sections 531 to 565)

Subchapter H—Banking Institutions (sections 581 to 601)

Subchapter I—Natural Resources (sections 611 to 632)

Subchapter J—Estates, Trusts, Beneficiaries, and Decedents (sections 641 to 692)

Subchapter K—Partners and Partnerships (sections 701 to 755)

Subchapter L—Insurance Companies (sections 804 to 848)

Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (sections 851 to 860G)

Subchapter N—Tax Based on Income From Sources Within or Without the United States (sections 861 to 1000)

Subchapter O—Gain or Loss on Disposition of Property (sections 1001 to 1092)

Subchapter P—Capital Gains and Losses (sections 1201 to 1298)

Subchapter Q—Readjustment of Tax Between Years and Special Limitations (sections 1311 to 1348)

Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (sections 1352 to 1359)

Subchapter S—Tax Treatment of S Corporations and Their Shareholders (sections 1361 to 1379)

Subchapter T—Cooperatives and Their Patrons (sections 1381 to 1383)

Subchapter U—Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (sections 1391 to 1397D)

Title 11 Cases (sections 1398 to 1399)

Subchapter W—Repealed (sections 1400 to 1400C)

Subchapter X—Repealed (sections 1400E to 1400J)

Subchapter Y—Repealed (sections 1400L to 1400U-3)

Subchapter Z—Opportunity Zones (sections 1400Z-1 to 1400Z-2)

CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (sections 1401 to 1403)

CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (section 1411)

CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (sections 1441 to 1465)

CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (sections 1471 to 1474)

CHAPTER 5—REPEALED (sections 1491 to 1494)

CHAPTER 6—CONSOLIDATED RETURNS (sections 1501 to 1564)

Subtitle B—Estate and Gift Taxes (sections 2001 to 2704)

Subtitle C—Employment Taxes (sections 3101 to 3512)

Subtitle D—Miscellaneous Excise Taxes (sections 4041 to 4982)

Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 to 5872)

Subtitle F—Procedure and Administration (sections 6012 to 7874)

Subtitle G—The Joint Committee on Taxation (sections 8001 to 8023)

Subtitle H—Financing of Presidential Election Campaigns (sections 9001 to 9042)

Subtitle I—Trust Fund Code (sections 9500 to 9602)

Subtitle J—Coal Industry Health Benefits (sections 9702 to 9722)

Subtitle K—Group Health Plan Requirements (sections 9801 to 9834)

Title 27—Intoxicating Liquors

*Title 28—Judiciary And Judicial Procedure; and Appendix

Title 29—Labor

Title 30—Mineral Lands And Mining

*Title 31—Money And Finance

*Title 32—National Guard

Title 33—Navigation And Navigable Waters

Title 34—Crime Control And Law Enforcement

*Title 35—Patents

*Title 36—Patriotic And National Observances, Ceremonies, And Organizations

*Title 37—Pay And Allowances Of The Uniformed Services

*Title 38—Veterans' Benefits

*Title 39—Postal Service

*Title 40—Public Buildings, Property, And Works

*Title 41—Public Contracts

Title 42—The Public Health And Welfare

Title 43—Public Lands

*Title 44—Public Printing And Documents

Title 45—Railroads

*Title 46—Shipping

Title 47—Telecommunications

Title 48—Territories And Insular Possessions

*Title 49—Transportation

Title 50—War And National Defense; and Appendix

*Title 51—National And Commercial Space Programs

Title 52—Voting And Elections

Title 53—[Reserved]

*Title 54—National Park Service And Related Programs

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