Notes on determination of tax liability : US Code - Notes

Search Notes on determination of tax liability : US Code - Notes

Part
I. Tax on individuals.
II. Tax on corporations.
III. Changes in rates during a taxable year.
IV. Credits against tax.
[V. Repealed.]
VI. Minimum tax for tax preferences.(!1)
VII. Environmental tax.
[VIII. Repealed.]

AMENDMENTS
1989 - Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103
Stat. 1980, repealed Pub. L. 100-360, Sec. 111, and provided that
the provisions of law amended by such section are restored or
revived as if such section had not been enacted, see 1988 Amendment
note below.
1988 - Pub. L. 100-360, title I, Sec. 111(c), July 1, 1988, 102
Stat. 697, added part VIII "Supplemental medicare premium".
1986 - Pub. L. 99-499, title V, Sec. 516(b)(5), Oct. 17, 1986,
100 Stat. 1771, added part VII.
1976 - Pub. L. 94-455, title XIX, Sec. 1901(b)(2), Oct. 4, 1976,
90 Stat. 1792, struck out part V "Tax surcharge".
1969 - Pub. L. 91-172, title III, Sec. 301(b)(1), Dec. 30, 1969,
83 Stat. 585, added part VI.
1968 - Pub. L. 90-364, title I, Sec. 102(d), June 28, 1968, 82
Stat. 259, added part V.

(!1) Part heading amended by Pub. L. 99-514 without corresponding
amendment of analysis.