26 USC Subtitle A, CHAPTER 1, Subchapter A, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART I-TAX ON INDIVIDUALS
Jump To: MiscellaneousAmendments

PART I-TAX ON INDIVIDUALS

Sec.
1.
Tax imposed.
2.
Definitions and special rules.
3.
Tax tables for individuals having taxable income of less than $20,000.1

        

[4.
Repealed.]
5.
Cross references relating to tax on individuals.

        

Editorial Notes

Amendments

1976- Pub. L. 94–455, title V, §501(c)(1), Oct. 4, 1976, 90 Stat. 1559 , substituted "Tax tables for individuals having taxable income of less than $20,000" for "Optional tax tables for individuals" in item 3 and struck out item 4 relating to rules for optional tax.

1969- Pub. L. 91–172, title VIII, §803(d)(9), Dec. 30, 1969, 83 Stat. 685 , substituted "Definitions and special rules" and "Optional tax tables for individuals" for "Tax in case of joint return or return of surviving spouse" and "Optional tax if adjusted gross income is less than $5,000" in items 2 and 3, respectively.

1 Section catchline amended by Pub. L. 95–30 without corresponding amendment of analysis.