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Körperschaftsteuergesetz
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Erster Teil: Steuerpflicht
§ 1 - § 6a
Zweiter Teil: Einkommen
§ 7 - § 22
Dritter Teil: Tarif, Besteuerung bei ausländischen Einkunftsteilen
§ 23 - § 26
Vierter Teil: Nicht in das Nennkapital geleistete Einlagen und Entstehung und Veranlagung
§ 27 - § 32a
Fünfter Teil: Ermächtigungs- und Schlussvorschriften
§ 33 - § 35
Sechster Teil: Sondervorschriften für den Übergang vom Anrechnungsverfahren zum Halbeinkünfteverfahren
§ 36 - § 40
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