Normal Taxes and Surtaxes

Sections

• 1.1-1
  § 1.1-1 Income tax on individuals.
• 1.1-2
  § 1.1-2 Limitation on tax.
• 1.1-3
  § 1.1-3 Change in rates applicable to taxable year.
• 1.1(h)-1
  § 1.1(h)-1 Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
• 1.1(i)-1T
  § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor children (Temporary).
• 1.2-1
  § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving spouse.
• 1.2-2
  § 1.2-2 Definitions and special rules.
• 1.3-1
  § 1.3-1 Application of optional tax.
• 1.4-1
  § 1.4-1 Number of exemptions.
• 1.4-2
  § 1.4-2 Elections.
• 1.4-3
  § 1.4-3 Husband and wife filing separate returns.
• 1.4-4
  § 1.4-4 Short taxable year caused by death.