Determination of tax liability -- Computation of taxable income -- Corporate distributions and adjustments -- Deferred compensation -- Accounting periods and methods of accounting -- Corporations used to avoid income tax on shareholders -- Banking institutions -- Natural resources -- Estates, trusts, beneficiaries and decedents -- Partners and partnerships -- Regulated investment companies and real estate investment trusts -- Tax based on income from sources within or without the U.S. -- Gain or loss on disposition of property -- Capital gains and losses -- Readjustment of tax between years and special limitations -- Election of certain small business corporations as to taxable status -- Withholding of tax on nonresident aliens -- Consolidated returns -- Estate and gift taxes -- Employment taxes -- Procedure and administration

1. Financial -- Taxation
2. Taxation -- United States