Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

Subchapter A⁠—Determination of Tax Liability — Front Matter

Chap.Sec.
I.Tax on individuals.
II.Tax on corporations.
III.Changes in rates during a taxable year.
IV.Credits against tax.
[ V.Repealed.]
VI.Minimum tax for tax preferences. 1 1  Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis.
VII.Base erosion and anti-abuse tax  2 2  So in original. Probably should be followed by a period.
[ VIII.Repealed.]

Editorial Notes

Amendments

2017⁠—Pub. L. 115–97, title I, § 14401(d)(1), Dec. 22, 2017, 131 Stat. 2233, added part VII.

2014⁠—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII “Environmental tax”.

1989⁠—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.

1988⁠—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII “Supplemental medicare premium”.

1986⁠—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII.

1976⁠—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V “Tax surcharge”.

1969⁠—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI.

1968⁠—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V.