Normal Taxes and Surtaxes

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Normal Taxes and Surtaxes

Checkout our iOS App for a better way to browser and research.

Section
1.1-1

Income tax on individuals.

Section
1.1-2

Limitation on tax.

Section
1.1-3

Change in rates applicable to taxable year.

Section
1.1(h)-1

Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.

Section
1.1(i)-1T

Questions and answers relating to the tax on unearned income certain minor children (Temporary).

Section
1.2-1

Tax in case of joint return of husband and wife or the return of a surviving spouse.

Section
1.2-2

Definitions and special rules.

Section
1.3-1

Application of optional tax.

Section
1.4-1

Number of exemptions.

Section
1.4-2

Elections.

Section
1.4-3

Husband and wife filing separate returns.

Section
1.4-4

Short taxable year caused by death.