Tax Surcharge

Sections

• 1.52-1
  § 1.52-1 Trades or businesses that are under common control.
• 1.52-2
  § 1.52-2 Adjustments for acquisitions and dispositions.
• 1.52-3
  § 1.52-3 Limitations with respect to certain persons.
• 1.53-1
  § 1.53-1 Limitation based on amount of tax.
• 1.53-2
  § 1.53-2 Carryback and carryover of unused credit.
• 1.53-3
  § 1.53-3 Separate rule for pass-through of jobs credit.
• 1.55-1
  § 1.55-1 Alternative minimum taxable income.
• 1.56-0
  § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.