Tax Surcharge

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

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Section
1.52-1

Trades or businesses that are under common control.

Section
1.52-2

Adjustments for acquisitions and dispositions.

Section
1.52-3

Limitations with respect to certain persons.

Section
1.53-1

Limitation based on amount of tax.

Section
1.53-2

Carryback and carryover of unused credit.

Section
1.53-3

Separate rule for pass-through of jobs credit.

Section
1.55-1

Alternative minimum taxable income.

Section
1.56-0

Table of contents to § 1.56-1, adjustment for book income of corporations.