26 U.S. Code Chapter 1, Subchapter A - Determination of Tax Liability

Part I. 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 [V. Repealed.]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]    Part heading amended by Pub. L. 99–514without corresponding amendment of analysis. VII. Environmental tax. [VIII. Repealed.]
Amendments

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 L. 101–234, title I, § 102(a),Dec. 13, 1989, 103 Stat. 1980, repealed Pub.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


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

 

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