Overview

Question 1

Title and code sections of Chapter 1, Subchapter A

Answer 1

Determination of Tax Liability (§§ 1 to 59B)

Question 2

Title and code sections of Chapter 1, Subchapter B

Answer 2

Computation of Taxable Income (§§ 61 to 291)

Question 3

Title and code sections of Chapter 1, Subchapter C

Answer 3

Corporate Distributions and Adjustments (§§ 301 to 391..)

Question 4

Title and code sections of Chapter 1, Subchapter D

Answer 4

Deferred Compensation, Etc. (§§ 401 to 436)

Question 5

Title and code sections of Chapter 1, Subchapter E

Answer 5

Accounting Periods and Methods of Accounting (§§ 441 to 483)

Question 6

Title and code sections of Chapter 1, Subchapter F

Answer 6

Exempt Organizations (§§ 501 to 530)

Question 7

Title and code sections of Chapter 1, Subchapter G

Answer 7

Corporations Used to Avoid Income Tax on Shareholders (§§ 531 to 565)

Question 8

Title and code sections of Chapter 1, Subchapter H

Answer 8

Banking Institutions (§§ 581 to 601)

Question 9

Title and code sections of Chapter 1, Subchapter I

Answer 9

Natural Resources (§§ 611 to 638)

Question 10

Title and code sections of Chapter 1, Subchapter J

Answer 10

Estates, Trusts, Beneficiaries, and Decedents (§§ 641 to 692)

Question 11

Title and code sections of Chapter 1, Subchapter K

Answer 11

Partners and Partnerships (§§ 701 to 777)

Question 12

Title and code sections of Chapter 1, Subchapter L

Answer 12

Insurance Companies (§§ 801 to 848)

Question 13

Title and code sections of Chapter 1, Subchapter M

Answer 13

Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 to 860H…860L)

Question 14

Title and code sections of Chapter 1, Subchapter N

Answer 14

Tax Based on Income From Sources Within or Without the United States (§§ 861 to 1000)

Question 15

Title and code sections of Chapter 1, Subchapter O

Answer 15

Gain or Loss on Disposition of Property (§§ 1001 to 1111)

Question 16

Title and code sections of Chapter 1, Subchapter P

Answer 16

Capital Gains and Losses (§§ 1201 to 1298)

Question 17

Title and code sections of Chapter 1, Subchapter Q

Answer 17

Readjustment of Tax Between Years and Special Limitations (§§ 1301 to 1351)

Question 18

Title and code sections of Chapter 1, Subchapter R

Answer 18

Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 to 1359)

Question 19

Title and code sections of Chapter 1, Subchapter S

Answer 19

Tax Treatment of S Corporations and Their Shareholders (§§ 1361 to 1379)

Question 20

Title and code sections of Chapter 1, Subchapter T

Answer 20

Cooperatives and Their Patrons (§§ 1381 to 1388)

Question 21

Title and code sections of Chapter 1, Subchapter U

Answer 21

Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas (§§ 1391 to 1397F)

Question 22

Title and code sections of Chapter 1, Subchapter V

Answer 22

Title 11 Cases (§§ 1398 to 1399)

Question 23

Title and code sections of Chapter 1, Subchapter W

Answer 23

District of Columbia Enterprise Zone (§§ 1400 to 1400C)

Question 24

Title and code sections of Chapter 1, Subchapter X

Answer 24

Renewal Communities (§§ 1400E to 1400J)

Question 25

Title and code sections of Chapter 1, Subchapter Y

Answer 25

Short-Term Regional Benefits (§§ 1400L to 1400U–3)

Question 26

Title and code sections of Chapter 3, Subchapter A

Answer 26

Nonresident Aliens and Foreign Corporations (§§ 1441 to 1446)

Question 27

Title and code sections of Chapter 3, Subchapter B

Answer 27

Application of Withholding Provisions (§§ 1451 to 1465)

Question 28

Title and code sections of Chapter 4

Answer 28

Taxes to Enforce Reporting on Certain Foreign Accounts (§§ 1471 to 1474)

Question 29

Title and code sections of Chapter 6, Subchapter A

Answer 29

Returns and Payment of Tax (§§ 1501 to 1505)

Question 30

Title and code sections of Chapter 6, Subchapter B

Answer 30

Related Rules (§§ 1551 to 1564)