PART I—TAX ON INDIVIDUALS — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 1. | Tax imposed. | |
| 2. | Definitions and special rules. | |
| 3. | Tax tables for individuals having taxable income of less than $20,000. 1 1 Section catchline amended by Pub. L. 95–30 without corresponding amendment of analysis. | |
| [ 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 | Repealed.]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.