26 USC Subtitle A: Front Matter
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26 USC Subtitle A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income Taxes
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Subtitle A-Income Taxes

Chapter
1.
Normal taxes and surtaxes.
2.
Tax on self-employment income.
3.
Withholding of tax on nonresident aliens and foreign corporations.
[4.
Repealed.]
5.
Tax on transfers to avoid income tax.
6.
Consolidated returns.

        

Amendments

1990- Pub. L. 101–508, title XI, §11801(b)(11), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item for chapter 4 "Rules applicable to recovery of excessive profits on government contracts".

1984- Pub. L. 98–369, div. A, title IV, §474(r)(29)(D), July 18, 1984, 98 Stat. 844 , struck out "and tax-free covenant bonds" at end of item for chapter 3.

Subtitle Referred to in Other Sections

This subtitle is referred to in sections 810, 2056A, 2107, 3402, 3502, 3507, 3508, 4911, 4980, 4999, 5041, 5881, 6011, 6012, 6013, 6038A, 6075, 6111, 6164, 6201, 6211, 6212, 6213, 6214, 6229, 6231, 6315, 6401, 6404, 6420, 6421, 6427, 6501, 6601, 6621, 6682, 6694, 6695, 6696, 6702, 6871, 6901, 6905, 7001, 7463, 7701, 7851, 7852, 7872, 7873 of this title; title 22 sections 1627, 5510; title 25 sections 1729, 1754; title 31 section 3105; title 42 sections 411, 11371; title 45 section 231m; title 48 section 1421i; title 50 App. section 2017e.