Sections
- Subtitle a - Income Taxes .
- Chapter 1 - Normal Taxes and Surtaxes .
- tax on Self-employment Income .
- Chapter 3 - Withholding of tax on Nonresident Aliens and Foreign Corporations .
- Chapter 4 - Repealed
- Chapter 5 - Repealed
- Chapter 6 - Consolidated Returns .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle a - Income Taxes .
Chapter 1 - Normal Taxes and Surtaxes .
Subchapter a - Determination of tax Liability .
Part I - tax on Individuals
26 USC 1 - Sec. 1. Tax imposed
26 USC 2 - Sec. 2. Definitions and special rules
26 USC 3 - Sec. 3. Tax tables for individuals
26 USC 4 - (Sec. 4. Repealed. Pub. L. 94-455, title V, Sec. 501(b)(1), Oct. 4, 1976, 90 Stat. 1558)
26 USC 5 - Sec. 5. Cross references relating to tax on individuals
Part II - tax on Corporations .
26 USC 11 - Sec. 11. Tax imposed
26 USC 12 - Sec. 12. Cross references relating to tax on corporations
Part III - Changes in Rates During a Taxable Year .
26 USC 15 - Sec. 15. Effect of changes
Part IV - Credits Against tax .
Subpart a - Nonrefundable Personal Credits .
26 USC 22 - Sec. 22. Credit for the elderly and the permanently and totally disabled
26 USC 23 - Sec. 23. Adoption expenses
26 USC 24 - Sec. 24. Child tax credit
26 USC 25 - Sec. 25. Interest on certain home mortgages
26 USC 25 - Sec. 25A. Hope and Lifetime Learning credits
26 USC 25 - Sec. 25B. Elective deferrals and IRA contributions by certain individuals
26 USC 26 - Sec. 26. Limitation based on tax liability; definition of tax liability
Subpart b - Other Credits .
26 USC 29 - Sec. 29. Credit for producing fuel from a nonconventional source
26 USC 30 - Sec. 30. Credit for qualified electric vehicles
26 USC 30 - Sec. 30A. Puerto Rico economic activity credit
Subpart C - Refundable Credits .
26 USC 31 - Sec. 31. Tax withheld on wages
26 USC 32 - Sec. 32. Earned income
26 USC 33 - Sec. 33. Tax withheld at source on nonresident aliens and foreign corporations
26 USC 34 - Sec. 34. Certain uses of gasoline and special fuels
26 USC 35 - Sec. 35. Overpayments of tax
26 USC 36 - (Sec. 36. Repealed. Pub. L. 95-30, title I, Sec. 101(d)(3), May 23, 1977, 91 Stat. 133)
Subpart D - Business Related Credits .
26 USC 45 - Sec. 45. Electricity produced from certain renewable resources
