Sections
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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.