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| Income Taxes | |
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| Normal Taxes and Surtaxes | |
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| Determination of Tax Liability | |
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| Tax on Individuals | |
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| Tax on Corporations | |
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| Computation of Taxable Income | |
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| Definition of Gross Income | |
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| Itemized Deductions for Corporations | |
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| Special Deductions for Corporations | |
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| Items not Deductible | |
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| Corporate Distributions and Adjustments | |
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| Distributions by Corporations | |
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| Effects on Recipients | |
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| Effects on Corporation | |
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| Definitions; Constructive Ownership of Stock | |
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| Corporate Liquidations | |
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| Effects on Recipients | |
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| Effects on Corporation | |
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| Definition and Special Rule | |
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| Corporate Organizations and Reorganizations | |
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| Corporate Organizations | |
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| Effects on Shareholders and Security Holders | |
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| Effects on Corporation | |
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| Special Rule; Definitions | |
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| Carryovers | |
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| Treatment of Certain Corporate Interests as Stock or Indebtedness | |
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| Accounting Periods and Methods of Accounting | |
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| Adjustments | |
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| Corporations Used to Avoid Income Tax on Shareholders | |
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| Corporations Improperly Accumulating Surplus | |
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| Personal Holding Companies | |
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| Deduction for Dividends Paid | |
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| Partners and Partnerships | |
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| Determination of Tax Liability | |
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| Contributions, Distributions, and Transfers | |
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| Contributions to a Partnership | |
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| Distributions by a Partnership | |
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| Transfers of Interest in a Partnership | |
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| Provisions Common to Other Subparts | |
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| Definitions | |
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| Special Rules for Electing Large Partnerships | |
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| Gain or Loss on Disposition of Property | |
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| Determination of Amount of and Recognition of Gain or Loss | |
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| Basis Rules of General Application | |
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| Common Nontaxable Exchanges | |
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| Special Rules | |
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| Capital Gains and Losses | |
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| Treatment of Capital Gains | |
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| Treatment of Capital Losses | |
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| General Rules for Determining Capital Gains and Losses | |
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| Tax Treatment of S Corporations and Their Shareholders | |
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| In General | |
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| Tax Treatment of Shareholders | |
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| Special Rules | |
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| Definitions; Miscellaneous | |
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| Consolidated Returns | |
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| Returns and Payment of Tax | |
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| Related Rules | |
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| In General | |
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| Certain Controlled Corporations | |
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| Subtitle F | |
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| Definitions | |
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| Treasury Regulations | |
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| Computation of Taxable Income | |
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| Corporate Distributions and Adjustments | |
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| Corporations Used to Avoid Income Tax on Shareholders | |
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| Partners and Partnerships | |
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| Gain or Loss on Disposition of Property | |
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| S Corporations | |