Notes on tax on individuals : US Code - Notes

Search Notes on tax on individuals : US Code - Notes

Sec.
1. Tax imposed.
2. Definitions and special rules.
3. Tax tables for individuals having taxable income of
less than $20,000.(!1)
[4. Repealed.]
5. Cross references relating to tax on individuals.

AMENDMENTS
1976 - Pub. L. 94-455, title V, Sec. 501(c)(1), Oct. 4, 1976, 90
Stat. 1559, substituted "Tax tables for individuals having taxable
income of less than $20,000" for "Optional tax tables for
individuals" in item 3 and struck out item 4 relating to rules for
optional tax.
1969 - Pub. L. 91-172, title VIII, Sec. 803(d)(9), Dec. 30, 1969,
83 Stat. 685, substituted "Definitions and special rules" and
"Optional tax tables for individuals" for "Tax in case of joint
return or return of surviving spouse" and "Optional tax if adjusted
gross income is less than $5,000" in items 2 and 3, respectively.

(!1) Section catchline amended by Pub. L. 95-30 without
corresponding amendment of analysis.