Subtitle A—Income Taxes (§§ 1—1564)
- CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3)
- CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (§§ 1401—1403)
- CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (§ 1411)
- CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441—1465)
- CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (§§ 1471—1474)
- [CHAPTER 5—REPEALED] (§§ 1491,_1492—1494)
- CHAPTER 6—CONSOLIDATED RETURNS (§§ 1501—1564)