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.