Notes on income taxes : US Code - Notes

Search Notes on income taxes : US Code - Notes

Chapter
1. Normal taxes and surtaxes.
2. Tax on self-employment income.
3. Withholding of tax on nonresident aliens and foreign
corporations.
[4, 5. Repealed.]
6. Consolidated returns.

AMENDMENTS
1997 - Pub. L. 105-34, title XI, Sec. 1131(c)(4), Aug. 5, 1997,
111 Stat. 980, struck out item for chapter 5 "Tax on transfers to
avoid income tax".
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(11), Nov. 5,
1990, 104 Stat. 1388-522, struck out item for chapter 4 "Rules
applicable to recovery of excessive profits on government
contracts".
1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(D), July
18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at
end of item for chapter 3.