(sections 1471–1474) (sections 1491-1494) (sections 1501 through 1564) B. Estate and Gift Taxes (sections 2001 through 2801) C. Employment Taxes (sections 3101 through 3510) D. Miscellaneous Excise Taxes (sections 4001 through 5000) E. Alcohol, Tobacco, and Certain Other Excise Taxes (sections 5001 through 5891) F. Procedure and Administration (sections 6001 through 7874) G. The Joint Committee on Taxation (sections 8001 through 8023) H. Financing of Presidential Election Campaigns (sections 9001 through 9042) I. Trust Fund Code (sections 9500 through 9602) ("Trust Fund Code of 1981") J. Coal Industry Health Benefits (sections 9701 through 9722) K. Group Health Plan Requirements (sections 9801 through 9834) List of commonly referenced sections (This is not intended to be a complete list of sections.) Subtitle A: Income Taxes (–) : Normal Taxes and Surtaxes (–) Subchapter A: Determination of Tax Liability (–) Part I: Tax on Individuals (–) Section 1: Tax imposed () ... Section 41: Credit for increasing research activities () ... Subchapter B: Computation of Taxable Income (–) Part I: Definition of Gross Income, Adjusted Gross Income, Taxable Income, Etc. (–) Section 61: Gross income defined () ... Section 63: Taxable income defined () ... Part II: Items Specifically Included in Gross Income (–) ... Section 79: Group-term life insurance purchased for employees () ... Part III: Items Specifically Excluded from Gross Income (–) ... Section 132(a): Fringe benefits excluded from gross income () ... Part VI: Itemized Deductions for Individuals and Corporations (–) ... Section 162(2): Trade or business expenses () ... Section 179: Election to expense certain depreciable business assets () ... Section 183: Activities Not Engaged in for Profit () ... Part VII: Additional Itemized Deductions for Individuals (–) ... Section 212: Expenses for production of income () ... Subchapter C: Corporate Distributions and Adjustments (–) ... Part III: Corporate Organizations and Reorganizations (–) ... Subpart B: Effects on Shareholders and Security Holders (–) ... Section 355: Distribution of stock and securities of a controlled corporation () ... ... Subchapter D: Deferred Compensation, Etc. (–) Part I: Pension, Profit-sharing, Stock Bonus Plas, etc. (–) Subpart A: General Rule (–) Section 401: Qualified pension, profit-sharing, and stock bonus plans paragraph (a) ("401(a)"): employer-sponsored retirement plan for employees of state and local governments and certain tax-exempt entities () ... paragraph (k) ("401(k)"): employer-sponsored retirement plan () ... Section 402A ("Roth 401(k)"): Optional treatment of elective deferrals as Roth contributions () Section 403: