Tax Codex

B Computation of Taxable Income §§ 61–291 A Determination of Tax Liability §§ 1–59A N Tax Based on Income From Sources Within or Without the United States §§ 861–1000 P Capital Gains and Losses §§ 1202–1298 O Gain or Loss on Disposition of Property §§ 1001–1092 D Deferred Compensation, Etc. §§ 401–436 E Accounting Periods and Methods of Accounting §§ 441–483 C Corporate Distributions and Adjustments §§ 301–385 J Estates, Trusts, Beneficiaries, and Decedents §§ 641–692 K Partners and Partnerships §§ 701–761 L Insurance Companies §§ 801–848 F Exempt Organizations §§ 501–530A G Corporations Used to Avoid Income Tax on Shareholders §§ 531–565 M Regulated Investment Companies and Real Estate Investment Trusts §§ 851–860G S Tax Treatment of S Corporations and Their Shareholders §§ 1361–1379 U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas §§ 1391–1397F I Natural Resources §§ 611–638 H Banking Institutions §§ 581–597 R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate §§ 1352–1359 Q Readjustment of Tax Between Years and Special Limitations §§ 1301–1351 T Cooperatives and Their Patrons §§ 1381–1388 V Title 11 Cases §§ 1398–1399 Z Opportunity Zones §§ 1400Z–1–1400Z–2