Subchapter A: Determination of Tax Liability

Title 26: Internal Revenue Code
Subtitle A: Income Taxes
Chapter 1: Normal Taxes and Surtaxes
Subchapter A: Determination of Tax Liability

Part	Subpart	Section Title	Section
IV
	E
		Amount of Credit	Section 46
		Energy credit; reforestation credit	Section 48
		At-risk rules	Section 49
VI
		Alternative minimum tax imposed	Section 55
		Adjustments in computing alternative minimum taxable income	Section 56
		Items of tax preference	Section 57
		Denial of certain losses	Section 58
		Other definitions and special rules	Section 59
VII
		Environmental tax	Section 59A