- CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1 – 1400Z–2)
- CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME (§§ 1401 – 1403)
- CHAPTER 2A—UNEARNED INCOME MEDICARE CONTRIBUTION (§ 1411)
- CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 – 1465)
- CHAPTER 4—TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS (§§ 1471 – 1474)
- [CHAPTER 5—REPEALED] (§§ 1491 – 1494)
- CHAPTER 6—CONSOLIDATED RETURNS (§§ 1501 – 1564)
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26 U.S. Code Subtitle A - Income Taxes
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Editorial Notes
Amendments
2010—Pub. L. 111–152, title I, § 1402(a)(3), Mar. 30, 2010, 124 Stat. 1062, which directed amendment of the “table of chapters for subtitle A of chapter 1 of the Internal Revenue Code of 1986” by adding item for chapter 2A, was executed by adding item for chapter 2A to the table of chapters for this subtitle to reflect the probable intent of Congress.
Pub. L. 111–147, title V, § 501(c)(8), Mar. 18, 2010, 124 Stat. 106, which directed amendment of the “table of chapters of the Internal Revenue Code of 1986” by adding item for chapter 4 “at the end”, was executed by adding item for chapter 4 after item for chapter 3 in the table of chapters for this subtitle to reflect the probable intent of Congress.
1997—Pub. L. 105–34, title XI, § 1131(c)(4), Aug. 5, 1997, 111 Stat. 980, struck out item for chapter 5 “Tax on transfers to avoid income tax”.
1990—Pub. L. 101–508, title XI, § 11801(b)(11), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for chapter 4 “Rules applicable to recovery of excessive profits on government contracts”.
1984—Pub. L. 98–369, div. A, title IV, § 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out “and tax-free covenant bonds” at end of item for chapter 3.