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Subparagraphs are the major divisions of the Internal Revenue Code covering such broad topics as Income Taxes, and Estate and Gift Taxes.

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Final answer:

Subparagraphs are major divisions of the Internal Revenue Code that cover broad topics such as Income Taxes and Estate and Gift Taxes.

Step-by-step explanation:

Subparagraphs are major divisions of the Internal Revenue Code that cover broad topics such as Income Taxes and Estate and Gift Taxes. These subparagraphs serve as a way to organize and categorize the different sections and provisions of the tax code, making it easier for individuals and businesses to navigate and understand.

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