-CITE-
    26 USC CHAPTER 1 - NORMAL TAXES AND SURTAXES                01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle A - Income Taxes
    CHAPTER 1 - NORMAL TAXES AND SURTAXES

-HEAD-
                   CHAPTER 1 - NORMAL TAXES AND SURTAXES               

-MISC1-
    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
    [R.     Repealed.]                                          
    S.      Tax treatment of S corporations and their
             shareholders                                           1361
    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.      New York Liberty Zone Benefits                         1400L

                                AMENDMENTS                            
      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.

-SECREF-
                   CHAPTER REFERRED TO IN OTHER SECTIONS               
      This chapter is referred to in sections 408, 1022, 1501, 2031,
    3402, 3406, 3510, 4977, 4980, 4990, 4994, 6012, 6013, 6033, 6039C,
    6039E, 6039F, 6048, 6050E, 6075, 6096, 6103, 6161, 6166, 6166A,
    6167, 6201, 6211, 6242, 6246, 6404, 6428, 6429, 6651, 6654, 6655,
    6662, 6664, 6683, 6713, 7216, 7518, 7611, 7654, 7701, 7704, 9510 of
    this title; title 2 sections 632, 633, 642; title 7 sections 1926,
    1929a; title 12 section 3018; title 22 section 277d-23; title 25
    sections 941n, 1486; title 30 section 1141; title 42 sections
    291j-7, 300e-7, 300q-2, 409, 411, 1382, 1440, 1490p-2, 5308, 5919,
    8833, 14752; title 46 App. sections 1177, 1279c; title 48 section
    1574b.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.


-End-


-CITE-
    26 USC Subchapter A - Determination of Tax Liability        01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle A - Income Taxes
    CHAPTER 1 - NORMAL TAXES AND SURTAXES
    Subchapter A - Determination of Tax Liability

-HEAD-
               SUBCHAPTER A - DETERMINATION OF TAX LIABILITY           

-MISC1-
    Part                                                     
    I.          Tax on individuals.                                   
    II.         Tax on corporations.                                  
    III.        Changes in rates during a taxable year.               
    IV.         Credits against tax.                                  
    [V.         Repealed.]                                            
    VI.         Minimum tax for tax preferences.(!1)                   
    VII.        Environmental tax.                                    
    [VIII.      Repealed.]                                            

                                AMENDMENTS                            
      1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103
    Stat. 1980, repealed Pub. L. 100-360, Sec. 111, and provided that
    the provisions of law amended by such section are restored or
    revived as if such section had not been enacted, see 1988 Amendment
    note below.
      1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102
    Stat. 697, added part VIII "Supplemental medicare premium".
      1986 - Pub. L. 99-499, title V, Sec. 516(b)(5), Oct. 17, 1986,
    100 Stat. 1771, added part VII.
      1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(2), Oct. 4, 1976,
    90 Stat. 1792, struck out part V "Tax surcharge".
      1969 - Pub. L. 91-172, title III, Sec. 301(b)(1), Dec. 30, 1969,
    83 Stat. 585, added part VI.
      1968 - Pub. L. 90-364, title I, Sec. 102(d), June 28, 1968, 82
    Stat. 259, added part V.

-FOOTNOTE-
    (!1) Part heading amended by Pub. L. 99-514 without corresponding
         amendment of analysis.


-End-