26 USC Subtitle A, CHAPTER 1, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax Liability

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Subchapter A-Determination of Tax Liability

Part

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Repealed.]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

VII.

Base erosion and anti-abuse tax ²

[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Repealed.]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 L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980 , repealed Pub.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.

¹ Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis.

² So in original. Probably should be followed by a period.