Definitions and special rules.
Tax tables for individuals having taxable income of less than $20,000.
Section catchline amended by Pub. L. 95–30without corresponding amendment of analysis.
Cross references relating to tax on individuals.
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  Section catchline amended by Pub. L. 95–30without corresponding amendment of analysis.
The table below lists the classification updates, since Jan. 3, 2012, 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 Wednesday, February 6, 2013
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.