Chapter 1 – Normal Taxes and Surtaxes

Normal Taxes and Surtaxes

Pathway

Title 26 > Subtitle A > Chapter 1

Details

• Reference: Chapter 1
• Legend: Normal Taxes and Surtaxes
• USCode Year: 2013

Provision Content

Amendments

2005—Pub. L. 109–135, title I, §101(b)(4), Dec. 21, 2005, 119 Stat. 2593, substituted Short-Term Regional Benefits for New York Liberty Zone Benefits in subchapter Y.

2004—Pub. L. 108–357, title II, §248(b)(2), Oct. 22, 2004, 118 Stat. 1457, added subchapter R.

2002—Pub. L. 107–147, title III, §301(c), Mar. 9, 2002, 116 Stat. 40, added subchapter Y.

2000—Pub. L. 106–554, §1(a)(7) [title I, §101(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–600, added subchapter X.

1997—Pub. L. 105–34, title VII, §701(c), Aug. 5, 1997, 111 Stat. 869, added subchapter W.

1993—Pub. L. 103–66, title XIII, §13301(b), Aug. 10, 1993, 107 Stat. 555, added subchapter U.

1986—Pub. L. 99–514, title XIII, §1303(c)(1), Oct. 22, 1986, 100 Stat. 2658, struck out subchapter U General stock ownership plans.

1982—Pub. L. 97–354, §5(b), Oct. 19, 1982, 96 Stat. 1697, substituted in subchapter S Tax treatment of S corporations and their shareholders for Election of certain small business corporations as to taxable status.

1980—Pub. L. 96–589, §3(a)(2), Dec. 24, 1980, 94 Stat. 3400, added subchapter V.

1978—Pub. L. 95–600, title VI, §601(c)(1), Nov. 6, 1978, 92 Stat. 2897, added subchapter U.

1966—Pub. L. 89–389, §4(b)(2), Apr. 14, 1966, 80 Stat. 116, struck out subchapter R effective January 1, 1969.

1962—Pub. L. 87–834, §17(b)(4), Oct. 16, 1962, 76 Stat. 1051, added subchapter T.

1960—Pub. L. 86–779, §10(c), Sept. 14, 1960, 74 Stat. 1009, added to subchapter M heading and real estate investment trusts.

1958—Pub. L. 85–866, title I, §64(d)(1), Sept. 2, 1958, 72 Stat. 1656, added subchapter S.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Income Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

16-U.S.C.-718J in the Legal Encyclopedia: Taxation

In this entry about 16-U.S.C.-718J, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter A – Determination of Tax Liability
• Title 26/Subtitle A/Chapter 1/Subchapter B – Computation of Taxable Income
• Title 26/Subtitle A/Chapter 1/Subchapter C – Corporate Distributions and Adjustments
• Title 26/Subtitle A/Chapter 1/Subchapter D – Deferred Compensation, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter E – Accounting Periods and Methods of Accounting
• Title 26/Subtitle A/Chapter 1/Subchapter F – Exempt Organizations
• Title 26/Subtitle A/Chapter 1/Subchapter G – Corporations Used To Avoid Income Tax On Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter H – Banking Institutions
• Title 26/Subtitle A/Chapter 1/Subchapter I – Natural Resources
• Title 26/Subtitle A/Chapter 1/Subchapter J – Estates, Trusts, Beneficiaries, and Decedents
• Title 26/Subtitle A/Chapter 1/Subchapter K – Partners and Partnerships
• Title 26/Subtitle A/Chapter 1/Subchapter L – Insurance Companies
• Title 26/Subtitle A/Chapter 1/Subchapter M – Regulated Investment Companies and Real Estate Investment Trusts
• Title 26/Subtitle A/Chapter 1/Subchapter N – Tax Based On Income From Sources Within Or Without The United States
• Title 26/Subtitle A/Chapter 1/Subchapter O – Gain Or Loss On Disposition of Property
• Title 26/Subtitle A/Chapter 1/Subchapter P – Capital Gains and Losses
• Title 26/Subtitle A/Chapter 1/Subchapter Q – Readjustment of Tax Between Years and Special Limitations
• Title 26/Subtitle A/Chapter 1/Subchapter R – Election To Determine Corporate Tax On Certain International Shipping Activities Using Per Ton Rate
• Title 26/Subtitle A/Chapter 1/Subchapter S – Tax Treatment of S Corporations and Their Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter T – Cooperatives and Their Patrons
• Title 26/Subtitle A/Chapter 1/Subchapter U – Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
• Title 26/Subtitle A/Chapter 1/Subchapter V – Title 11 Cases
• Title 26/Subtitle A/Chapter 1/Subchapter W – District of Columbia Enterprise Zone
• Title 26/Subtitle A/Chapter 1/Subchapter X – Renewal Communities
• Title 26/Subtitle A/Chapter 1/Subchapter Y – Short-Term Regional Benefits