Other Limitations

Sections

• 1.1346-1
  § 1.1346-1 Recovery of unconstitutional taxes.
• 1.1347-1
  § 1.1347-1 Tax on certain amounts received from the United States.
• 1.1348-1
  § 1.1348-1 Fifty-percent maximum tax on earned income.
• 1.1348-2
  § 1.1348-2 Computation of the fifty-percent maximum tax on earned income.
• 1.1348-3
  § 1.1348-3 Definitions.