26 U.S. Code Subtitle A - Income Taxes

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There are 183 Updates Pending. Select the tab below to view.
Chapter 1. Normal taxes and surtaxes. 2. Tax on self-employment income. 2A. Unearned income Medicare contribution. 3. Withholding of tax on nonresident aliens and foreign corporations. 4. Taxes to enforce reporting on certain foreign accounts. [5. Repealed.] 6. Consolidated returns.
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.

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
§ 622012112-240 [Sec.] 201(a)126 Stat. 2323
§ 62nt new2012112-240 [Sec.] 201(b)126 Stat. 2323
§ 682012112-240 [Sec.] 101(b)(2)(A)126 Stat. 2316
§ 722012112-141 [Sec.] 100121(c)126 Stat. 914
§ 792012112-141 [Sec.] 40242(d)126 Stat. 861
§ 1012012112-239 [Sec.] 1086(b)(3)(B)126 Stat. 1968
§ 1082012112-240 [Sec.] 202(a)126 Stat. 2323
§ 108nt new2012112-240 [Sec.] 202(b)126 Stat. 2323
§ 121nt repealed2012112-240 [Sec.] 101(a)(2)126 Stat. 2315
§ 1322012112-240 [Sec.] 203(a)126 Stat. 2323
§ 132nt new2012112-240 [Sec.] 203(b)126 Stat. 2323
§ 142nt2012112-240 [Sec.] 303(a)126 Stat. 2329
§ 142nt new2012112-240 [Sec.] 303(b)126 Stat. 2329
§ 1472012112-95 [Sec.] 1105(a)126 Stat. 152
§ 147nt new2012112-95 [Sec.] 1105(b)126 Stat. 152
§ 1512012112-240 [Sec.] 101(b)(2)(B)126 Stat. 2317
§ 1632012112-240 [Sec.] 204(a), (b)126 Stat. 2323
§ 163nt new2012112-240 [Sec.] 204(c)126 Stat. 2323
§ 1642012112-240 [Sec.] 205(a)126 Stat. 2323
§ 164nt new2012112-240 [Sec.] 205(b)126 Stat. 2323
§ 1682012112-240 [Sec.] 410(b)(1), (2)126 Stat. 2342, 2343
§ 1682012112-240 [Sec.] 331(c)-(e)(3)126 Stat. 2336, 2337
§ 168nt new2012112-240 [Sec.] 410(b)(3)126 Stat. 2343
§ 1682012112-240 [Sec.] 410(a)(1)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 410(a)(2)126 Stat. 2342
§ 168nt new2012112-240 [Sec.] 331(f)126 Stat. 2337
§ 1682012112-240 [Sec.] 331(a)126 Stat. 2335
§ 1682012112-240 [Sec.] 311(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 312(a)126 Stat. 2330
§ 1682012112-240 [Sec.] 313(a)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 311(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 312(b)126 Stat. 2330
§ 168nt new2012112-240 [Sec.] 313(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 314(a)126 Stat. 2330
§ 170nt new2012112-240 [Sec.] 314(b)126 Stat. 2330
§ 1702012112-240 [Sec.] 206(a), (b)126 Stat. 2324
§ 170nt new2012112-240 [Sec.] 206(c)126 Stat. 2324
§ 1792012112-240 [Sec.] 315(a)-(d)126 Stat. 2330, 2331
§ 179nt new2012112-240 [Sec.] 315(e)126 Stat. 2331
§ 179E2012112-240 [Sec.] 316(a)126 Stat. 2331
§ 179Ent new2012112-240 [Sec.] 316(b)126 Stat. 2331
§ 1812012112-240 [Sec.] 317(a)126 Stat. 2331
§ 181nt new2012112-240 [Sec.] 317(b)126 Stat. 2331
§ 1992012112-240 [Sec.] 318(a)126 Stat. 2331
§ 199nt new2012112-240 [Sec.] 318(b)126 Stat. 2331
§ 2192013113-22 [Sec.] 1127 Stat. 492
§ 2222012112-240 [Sec.] 207(a)126 Stat. 2324
§ 222nt new2012112-240 [Sec.] 207(b)126 Stat. 2324
§ 2492012112-95 [Sec.] 1108(a), (b)126 Stat. 154
§ 249nt new2012112-95 [Sec.] 1108(c)126 Stat. 154
§ 4022012112-239 [Sec.] 1086(b)(3)(A)126 Stat. 1968
§ 402A2012112-240 [Sec.] 902(a)126 Stat. 2371
§ 402Ant new2012112-240 [Sec.] 902(b)126 Stat. 2371
§ 404nt new2012112-141 [Sec.] 40211(c)126 Stat. 850
§ 4042012112-141 [Sec.] 40211(a)(2)(A)126 Stat. 847
§ 4082012112-240 [Sec.] 208(a)126 Stat. 2324
§ 408nt new2012112-240 [Sec.] 208(b)126 Stat. 2324
§ 408nt new2012112-95 [Sec.] 1106126 Stat. 152
§ 4172012112-141 [Sec.] 40211(a)(2)(C)126 Stat. 847
§ 4202012112-141 [Sec.] 40242(e)(1)-(13)126 Stat. 862, 863
§ 4202012112-141 [Sec.] 40242(a)-(c)126 Stat. 859, 860
§ 420nt new2012112-141 [Sec.] 40242(h)126 Stat. 864
§ 4202012112-141 [Sec.] 40242(f), (g)126 Stat. 863
§ 4202012112-141 [Sec.] 40241(a)126 Stat. 859
§ 420nt new2012112-141 [Sec.] 40241(c)126 Stat. 859
§ 4202012112-141 [Sec.] 40211(a)(2)(D)126 Stat. 847
§ 4302012112-141 [Sec.] 40211(a)(2)(B)126 Stat. 847
§ 4302012112-141 [Sec.] 40211(a)(1)126 Stat. 846
§ 4512012112-240 [Sec.] 411(a)126 Stat. 2343
§ 451nt new2012112-240 [Sec.] 411(b)126 Stat. 2343
§ 4602012112-240 [Sec.] 331(b)126 Stat. 2336
§ 512nt new2012112-240 [Sec.] 319(b)126 Stat. 2332
§ 5122012112-240 [Sec.] 319(a)126 Stat. 2331
§ 5312012112-240 [Sec.] 102(c)(1)(A)126 Stat. 2319
§ 5412012112-240 [Sec.] 102(c)(1)(B)126 Stat. 2319
§ 8712012112-240 [Sec.] 320(a)126 Stat. 2332
§ 871nt new2012112-240 [Sec.] 320(b)126 Stat. 2332
§ 8972012112-240 [Sec.] 321(a)126 Stat. 2332
§ 897nt new2012112-240 [Sec.] 321(b)126 Stat. 2332
§ 9042012112-240 [Sec.] 104(c)(2)(K)126 Stat. 2322
§ 9532012112-240 [Sec.] 322(a)126 Stat. 2332
§ 953nt new2012112-240 [Sec.] 322(c)126 Stat. 2332
§ 9542012112-240 [Sec.] 323(a)126 Stat. 2333
§ 954nt new2012112-240 [Sec.] 323(b)126 Stat. 2333
§ 9542012112-240 [Sec.] 322(b)126 Stat. 2332
§ 12022012112-240 [Sec.] 327(b)126 Stat. 2334
§ 1202nt new2012112-240 [Sec.] 327(d)126 Stat. 2334
§ 12022012112-240 [Sec.] 324(a), (b)126 Stat. 2333
§ 1202nt new2012112-240 [Sec.] 324(c)126 Stat. 2333
§ 13672012112-240 [Sec.] 325(a)126 Stat. 2333
§ 1367nt new2012112-240 [Sec.] 325(b)126 Stat. 2333
§ 13742012112-240 [Sec.] 326(a), (b)126 Stat. 2334
§ 1374nt new2012112-240 [Sec.] 326(c)126 Stat. 2334
§ 13912012112-240 [Sec.] 327(a)126 Stat. 2334
§ 1391nt new2012112-240 [Sec.] 327(c)126 Stat. 2334
§ 1400C2012112-240 [Sec.] 104(c)(2)(L)126 Stat. 2322
§ 1400L2012112-240 [Sec.] 331(e)(4)126 Stat. 2337
§ 1400L2012112-240 [Sec.] 328(a)126 Stat. 2334
§ 1400Lnt new2012112-240 [Sec.] 328(b)126 Stat. 2334
§ 1400N2012112-240 [Sec.] 331(e)(5)126 Stat. 2337
§ 1401nt new2012112-96 [Sec.] 1001(c)126 Stat. 159
§ 1401nt2012112-96 [Sec.] 1001(a), (b)126 Stat. 158
§ 14452012112-240 [Sec.] 102(c)(1)(C)126 Stat. 2319
§ 14452012112-240 [Sec.] 102(c)(3)126 Stat. 2319

 

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