The Tax Code.

B Computation of Taxable Income 173 § A Determination of Tax Liability 97 § N Tax Based on Income From Sources Within or Without the United States 76 § P Capital Gains and Losses 54 § O Gain or Loss on Disposition of Property 37 § D Deferred Compensation, Etc. 36 § E Accounting Periods and Methods of Accounting 35 § C Corporate Distributions and Adjustments 34 § J Estates, Trusts, Beneficiaries, and Decedents 31 § K Partners and Partnerships 29 § L Insurance Companies 24 § F Exempt Organizations 22 § G Corporations Used to Avoid Income Tax on Shareholders 19 § M Regulated Investment Companies and Real Estate Investment Trusts 18 § S Tax Treatment of S Corporations and Their Shareholders 14 § U Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas 11 § I Natural Resources 10 § H Banking Institutions 8 § R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate 8 § Q Readjustment of Tax Between Years and Special Limitations 7 § T Cooperatives and Their Patrons 5 § V Title 11 Cases 2 § Z Opportunity Zones 2 §