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, 5.
Repealed.]
6.
Consolidated returns.

        

Amendments

1997- Pub. L. 105–34, title XI, §1131(c)(4), Aug. 5, 1997, 111 Stat. 980 , struck out item for chapter 5 "Tax on transfers to avoid income tax".

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.