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

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 [V. Repealed.]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 Repealed.]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 L. 101–234, title I, § 102(a),Dec. 13, 1989, 103 Stat. 1980, repealed Pub.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

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 Tuesday, August 13, 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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 12012112-240 [Sec.] 102(c)(2)126 Stat. 2319
§ 1nt new2012112-240 [Sec.] 102(d)126 Stat. 2319
§ 12012112-240 [Sec.] 102(b)(1)126 Stat. 2318
§ 1nt repealed2012112-240 [Sec.] 102(a)126 Stat. 2318
§ 1nt new2012112-240 [Sec.] 101(b)(3)126 Stat. 2317
§ 12012112-240 [Sec.] 101(b)(1)126 Stat. 2316
§ 1nt new2012112-240 [Sec.] 101(a)(3)126 Stat. 2316
§ 1nt repealed2012112-240 [Sec.] 101(a)(1)126 Stat. 2315
§ 1nt new2012112-240 [Sec.] 1(a)126 Stat. 2313
§ 1nt new2012112-141 [Sec.] 40001126 Stat. 844
§ 1nt new2012112-96 [Sec.] 2160126 Stat. 171
§ 1nt new2012112-96 [Sec.] 2121126 Stat. 163
§ 1nt new2012112-96 [Sec.] 2001126 Stat. 159
§ 1nt new2012112-96 [Sec.] 1(a)126 Stat. 156
§ 1nt new2012112-91 [Sec.] 1126 Stat. 3
§ 23nt new2012112-240 [Sec.] 104(d)126 Stat. 2323
§ 232012112-240 [Sec.] 104(c)(2)(A)126 Stat. 2321
§ 242012112-240 [Sec.] 104(c)(2)(B)126 Stat. 2321
§ 24nt new2012112-240 [Sec.] 103(e)126 Stat. 2320
§ 242012112-240 [Sec.] 103(b)126 Stat. 2319
§ 252012112-240 [Sec.] 104(c)(2)(C)126 Stat. 2322
§ 25A2012112-240 [Sec.] 104(c)(2)(D)126 Stat. 2322
§ 25A2012112-240 [Sec.] 103(a)(1)126 Stat. 2319
§ 25Ant2012112-240 [Sec.] 103(a)(2)126 Stat. 2319
§ 25B2012112-240 [Sec.] 104(c)(2)(E)126 Stat. 2322
§ 25C2012112-240 [Sec.] 401(a)126 Stat. 2337
§ 25Cnt new2012112-240 [Sec.] 401(b)126 Stat. 2337
§ 25D2012112-240 [Sec.] 104(c)(2)(F)126 Stat. 2322
§ 262012112-240 [Sec.] 104(c)(1)126 Stat. 2321
§ 302012112-240 [Sec.] 104(c)(2)(G)126 Stat. 2322
§ 30Ant2012112-240 [Sec.] 330(a), (b)126 Stat. 2335
§ 30Ant new2012112-240 [Sec.] 330(c)126 Stat. 2335
§ 30B2012112-240 [Sec.] 104(c)(2)(H)126 Stat. 2322
§ 30C2012112-240 [Sec.] 402(a)126 Stat. 2337
§ 30Cnt new2012112-240 [Sec.] 402(b)126 Stat. 2337
§ 30D2012112-240 [Sec.] 403(a), (b)126 Stat. 2337, 2338
§ 30Dnt new2012112-240 [Sec.] 403(c)126 Stat. 2338
§ 30D2012112-240 [Sec.] 104(c)(2)(I)126 Stat. 2322
§ 322012112-240 [Sec.] 103(c)126 Stat. 2319
§ 402012112-240 [Sec.] 404(b)(1)-(3)(B)126 Stat. 2338, 2339
§ 40nt new2012112-240 [Sec.] 404(b)(4)126 Stat. 2339
§ 402012112-240 [Sec.] 404(a)(1), (2)126 Stat. 2338
§ 40nt new2012112-240 [Sec.] 404(a)(3)126 Stat. 2338
§ 40A2012112-240 [Sec.] 405(a)126 Stat. 2340
§ 40Ant new2012112-240 [Sec.] 405(c)126 Stat. 2340
§ 412012112-240 [Sec.] 301(b), (c)126 Stat. 2326, 2328
§ 41nt new2012112-240 [Sec.] 301(d)126 Stat. 2328
§ 412012112-240 [Sec.] 301(a)(1)126 Stat. 2326
§ 42nt new2012112-240 [Sec.] 302(b)126 Stat. 2329
§ 422012112-240 [Sec.] 302(a)126 Stat. 2328
§ 45nt new2012112-240 [Sec.] 407(d)126 Stat. 2342
§ 452012112-240 [Sec.] 406(a)126 Stat. 2340
§ 452012112-240 [Sec.] 407(a)126 Stat. 2340
§ 45nt new2012112-240 [Sec.] 406(b)126 Stat. 2340
§ 45A2012112-240 [Sec.] 304(a)126 Stat. 2329
§ 45Ant new2012112-240 [Sec.] 304(b)126 Stat. 2329
§ 45C2012112-240 [Sec.] 301(a)(2)126 Stat. 2326
§ 45D2012112-240 [Sec.] 305(a), (b)126 Stat. 2329
§ 45Dnt new2012112-240 [Sec.] 305(c)126 Stat. 2329
§ 45G2012112-240 [Sec.] 306(a)126 Stat. 2329
§ 45Gnt new2012112-240 [Sec.] 306(b)126 Stat. 2329
§ 45L2012112-240 [Sec.] 408(a), (b)126 Stat. 2342
§ 45Lnt new2012112-240 [Sec.] 408(c)126 Stat. 2342
§ 45M2012112-240 [Sec.] 409(a), (b)126 Stat. 2342
§ 45Mnt new2012112-240 [Sec.] 409(c)126 Stat. 2342
§ 45N2012112-240 [Sec.] 307(a)126 Stat. 2329
§ 45Nnt new2012112-240 [Sec.] 307(b)126 Stat. 2329
§ 45P2012112-240 [Sec.] 308(a)126 Stat. 2329
§ 45Pnt new2012112-240 [Sec.] 308(b)126 Stat. 2329
§ 48nt2012112-240 [Sec.] 407(c)(2)126 Stat. 2342
§ 482012112-240 [Sec.] 407(b), (c)(1)126 Stat. 2341
§ 512012112-240 [Sec.] 309(a)126 Stat. 2329
§ 51nt new2012112-240 [Sec.] 309(b)126 Stat. 2329
§ 54E2012112-240 [Sec.] 310(a)126 Stat. 2330
§ 54Ent new2012112-240 [Sec.] 310(b)126 Stat. 2330
§ 552012112-240 [Sec.] 104(c)(2)(J)126 Stat. 2322
§ 552012112-240 [Sec.] 104(a), (b)126 Stat. 2320
§ 552012112-240 [Sec.] 102(b)(2)126 Stat. 2319
§ 552012112-240 [Sec.] 102(c)(2)126 Stat. 2319

 

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