Organizational Scheme Of The Internal Revenue Code Title 26. All matters concerned with taxation Subtitle a income taxes Chapter 1. Normal taxes and surtaxes Subchapter A, Determination of tax liability ) Part 1. Tax on individuals Sec. 1. Tax im posed Scheme for sections, subsections, etc sec.165h)(2)(A)(i)(i) Section Paragraph clauses Subparagraph SubsectionOrganizational Scheme Of The Internal Revenue Code • Title 26. All matters concerned with taxation – Subtitle A. Income taxes • Chapter 1. Normal taxes and surtaxes – Subchapter A. Determination of tax liability » Part 1. Tax on individuals Sec. 1. Tax imposed • Scheme for sections, subsections, etc Sec. 165 (h) (2) (A) (i) (ii) Section Paragraph clauses Subparagraph Subsection