26 USC Part I - TAX ON INDIVIDUALS | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable income of less than $20,000. ^[1] Section catchline amended by Pub. L. 95–30without corresponding amendment of analysis. [4. Repealed.] 5. Cross references relating to tax on individuals.

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.

Footnotes
[1] Section catchline amended by Pub. L. 95–30without corresponding amendment of analysis.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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Multiple entries for a section are listed most recent first, within the section.

The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large
§ 1	nt new	2012	112-96 [Sec.] 2160	126 Stat. 171
§ 1	nt new	2012	112-96 [Sec.] 2121	126 Stat. 163
§ 1	nt new	2012	112-96 [Sec.] 2001	126 Stat. 159
§ 1	nt new	2012	112-96 [Sec.] 1(a)	126 Stat. 156
§ 1	nt new	2012	112-91 [Sec.] 1	126 Stat. 3
§ 1	nt new	2011	112-78 [Sec.] 1(a)	125 Stat. 1280
§ 1	nt new	2011	112-56 [Sec.] 101	125 Stat. 712
§ 1	nt new	2011	112-30 [Sec.] 201	125 Stat. 357
§ 1	nt new	2011	112-27 [Sec.] 1	125 Stat. 270
§ 1	nt new	2011	112-21 [Sec.] 1	125 Stat. 233
§ 1	nt new	2011	112-16 [Sec.] 1	125 Stat. 218
§ 1	nt new	2011	112-9 [Sec.] 1	125 Stat. 36
§ 1	nt new	2011	112-7 [Sec.] 1	125 Stat. 31

26 USC Part I - TAX ON INDIVIDUALS

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