Subchapter A. Determination of Tax Liability

• PART I [§ 1 - § 5] - TAX ON INDIVIDUALS
• PART II [§ 11 - § 12] - TAX ON CORPORATIONS
• PART III [§ 15 - § 15] - CHANGES IN RATES DURING A TAXABLE YEAR
• PART IV [§ 21 - § 54AA] - CREDITS AGAINST TAX
• PART V - REPEALED]
• PART VI [§ 55 - § 59] - ALTERNATIVE MINIMUM TAX
• PART VII [§ 59A - § 59A] - BASE EROSION AND ANTI-ABUSE TAX
• PART VIII [§ 59B - § 59B] - REPEALED]