Subtitle A. Income Taxes

• CHAPTER 1 [§ 1 - § 1400Z-2] - NORMAL TAXES AND SURTAXES
• CHAPTER 2 [§ 1401 - § 1403] - TAX ON SELF-EMPLOYMENT INCOME
• CHAPTER 2A [§ 1411 - § 1411] - UNEARNED INCOME MEDICARE CONTRIBUTION
• CHAPTER 3 [§ 1441 - § 1465] - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
• CHAPTER 4 [§ 1471 - § 1474] - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
• CHAPTER 5 [§ 1491 - § 1494] - REPEALED]
• CHAPTER 6 [§ 1501 - § 1564] - CONSOLIDATED RETURNS