AUTHORITIES: Organization of the Internal Revenue Code

AUTHORITIES: Organization of the Internal Revenue Code

The table below shows a high-level breakdown of the Internal Revenue Code. Click here for a Word version of this document.

Table 3-1: Organization of the Internal Revenue Code

*Tax or Topic*	*Subtitle*	*Chapters*	*Sections*	Tax Class (as used in your Individual Master File, or IMF)
Income Taxes	A	1 to 6	1	2
Estate and Gift Taxes	B	11 to 13	2001	5
Employment Taxes	C	21 to 25	3101	1
Miscellaneous Excises	D	31 to 47	4041	4
Alcohol, Tobacco, and Certain Other Excises	E	51 to 54	5001	4
Procedure Administration	F	61 to 80	6001	NA
Joint Committee on Taxation	G	91 to 92	8001	NA
Financing Presidential Election Campaigns	H	95 to 96	9001	NA
Trust Fund Code	I	98	9500	NA

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