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Tables of Contents for Federal Income Tax Code and Regulations
Chapter/Section Title
Page #
Page Count
Subtitle A---Income Taxes
1
442
Normal Taxes or Surtaxes
1
439
Determination of Tax Liability
1
42
Tax on Individuals
1
10
Tax on Corporations
11
1
Credits Against Tax
12
1
Nonrefundable Personal Credits
12
14
Other Credits
26
1
Refundable Credits
26
7
Alternative Minimum Tax
33
10
Computation of Taxable Income
43
195
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
43
9
Items Specifically Included in Gross Income
52
23
Items Specifically Excluded From Gross Income
75
44
Tax Exemption Requirements for State and Local Bonds
119
1
Private Activity Bonds
119
4
Requirements Applicable to All State and Local Bonds
123
1
Deductions for Personal Exemptions
123
5
Itemized Deductions for Individuals and Corporations
128
66
Additional Itemized Deductions For Individuals
194
13
Special Deductions for Corporations
207
1
Items Not Deductible
208
30
Corporate Distributions and Adjustments
238
3
Corporate Organizations and Recorganizations
238
1
Corporate Organizations
238
1
Effects on Shareholders and Security Holders
239
1
Effects on Corporations
240
1
Deferred Compensation, Etc.
241
39
Pension, Profit-Sharing, Stock Bonus Plans, Etc.
241
1
General Rule
241
27
Special Rules
268
7
Treatment of Welfare Benefit Plans
275
1
Certain Stock Options
276
4
Accounting Periods and Methods of Accounting
280
45
Accounting Periods
280
3
Methods of Accounting
283
1
Methods of Accounting in General
283
3
Taxable Year for Which Items of Gross Income Included
286
15
Taxable Year for Which Deductions Taken
301
18
Inventories
319
3
Adjustments
322
3
Exempt Organizations
325
15
General Rule
325
4
Private Foundations
329
1
Taxation of Business Income of Certain Exempt Organizations
330
5
Higher Education Savings Entities
335
5
Natural Resources
340
9
Deductions
340
7
Sales and Exchanges
347
1
Mineral Production Payments
348
1
Estates, Trusts, Beneficiaries, and Decedents
349
27
Estates, Trusts, and Beneficiaries
349
1
General Rules for Taxation of Estates and Trusts
349
5
Trusts Which Distribute Current Income Only
354
1
Estates and Trusts Which May Accumulate Income or Which Distribute Corpus
355
5
Treatment of Excess Distributions by Trusts
360
4
Grantors and Others Treated as Substantial Owners
364
6
Miscellaneous
370
1
Income in Respect of Decedents
371
5
Partners and Partnerships
376
1
Gain or Loss on Disposition of Property
376
19
Determination of Amount of and Recognition of Gain or Loss
376
1
Basis Rules of General Application
377
8
Common Nontaxable Exchanges
385
8
Special Rules
393
1
Wash Sales; Straddles
394
1
Capital Gains and Losses
395
38
Treatment of Capital Gains
395
3
Treatment of Capital Losses
398
1
General Rules for Determining Capital Gains and Losses
399
4
Special Rules for Determining Capital Gains and Losses
403
16
Special Rules for Bonds and Other Debt Instruments
419
1
Original Issue Discount
419
12
Market Discount on Bonds
431
2
Readjustment of Tax Between Years and Special Limitations
433
7
Income Averaging
433
1
Mitigation of Effect of Limitations and Other Provisions
433
4
Claim of Right
437
3
Public Charities
440
2
Golden Parachute Payments
442
1
Subtitle F --- Procedure and Administration
443
17
Information and Returns
443
5
Returns and Records
443
5
Tax Returns or Statements
443
1
Income Tax Returns
443
5
Additions to the Tax, Additional Amounts, and Assessable Penalties
448
5
Additions to the Tax and Additional Amounts
448
5
General Provisions
448
1
Accuracy-Related and Related Penalties
449
4
Judicial Proceedings
453
1
Definitions
454
2
General Rules
456
4
Application of International Revenue Laws
456
1
Effective Date and Related Provisions
457
3
Treasury Regulations: Income Taxes
460
1
Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc.
460
11
Items Specifically Included in Gross Income
471
13
Items Specifically Excluded From Gross Income
484
20
Itemized Deductions for Individuals and Corporations
504
14
Additional Itemized Deductions for Individuals
518
3
Items Not Deductible
521
7
Methods of Accounting
528
2
Exempt Organizations---General Rule
530
1
Estates, Trusts, Beneficiaries, and Decedents
531
4
Gain or Loss on Disposition of Property---Determination of Amount of and Recognition of Gain or Loss
535
3
Basis Rules of General Application
538
4
Common Nontaxable Exchanges
542
11
Revenue Procedure 98-61
553