§ 5. Cross references relating to tax on individuals
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(a)Other rates of tax on individuals, etc.
(1)For rates of tax on nonresident aliens, see section 871.
(2)For doubling of tax on citizens of certain foreign countries, see section 891.
(3)For rate of withholding in the case of nonresident aliens, see section 1441.
(4)For alternative minimum tax, see section 55.
(b)Special limitations on tax
(1)For limitation on tax in case of income of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death, see section 692.
(2)For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.
(Aug. 16, 1954, ch. 736, 68A Stat. 10; Pub. L. 88–272, title II, § 232(f)(2), Feb. 26, 1964, 78 Stat. 111; Pub. L. 91–172, title III, § 301(b)(2), title VIII, § 803(d)(6), Dec. 30, 1969, 83 Stat. 585, 684; Pub. L. 94–455, title XIX, §§ 1901(b)(22)(B), 1951(c)(3)(A), Oct. 4, 1976, 90 Stat. 1798, 1841; Pub. L. 95–600, title IV, §§ 401(b)(2), 421(e)(1), Nov. 6, 1978, 92 Stat. 2867, 2875; Pub. L. 96–222, title I, § 104(a)(4)(H)(vii), Apr. 1, 1980, 94 Stat. 218; Pub. L. 97–248, title II, § 201(d)(4), formerly § 201(c)(4), Sept. 3, 1982, 96 Stat. 419, renumbered § 201(d)(4), Pub. L. 97–448, title III, § 306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400;
Pub. L. 99–514, title I, § 141(b)(2), title VII, § 701(e)(4)(A), Oct. 22, 1986, 100 Stat. 2117, 2343; Pub. L. 107–134, title I, § 101(b)(1), Jan. 23, 2002, 115 Stat. 2428; Pub. L. 108–121, title I, § 110(a)(2)(A), Nov. 11, 2003, 117 Stat. 1342.)
Connections40 cite this · traces to 7
Cited by 40 sections · top 31
U.S. Code
- § 72Annuities; certain proceeds of endowment and life insurance contracts
- § 7701Definitions
- § 402Taxability of beneficiary of employees’ trust
- § 46Amount of credit
- § 403Taxation of employee annuities
- § 871Tax on nonresident alien individuals
- § 6013Joint returns of income tax by husband and wife
- § 511Imposition of tax on unrelated business income of charitable, etc., organizations
- § 904Limitation on credit
- § 6654Failure by individual to pay estimated income tax
- § 1016Adjustments to basis
- § 897Disposition of investment in United States real property
- § 901Taxes of foreign countries and of possessions of United States
- § 877Expatriation to avoid tax
- § 443Returns for a period of less than 12 months
- § 692Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
- § 617Deduction and recapture of certain mining exploration expenditures
- § 12Cross references relating to tax on corporations
- § 174Amortization of research and experimental expenditures
- § 666Accumulation distribution allocated to preceding years
- § 173Circulation expenditures
- § 616Development expenditures
statutes-at-large
- Public Law 88–272
- Public Law 308
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 108–121To amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from gross income, to provide additional tax relief for members of the Armed Forces and their families
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 7 documents
56 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 10
- Pub. L. 88–272, title II, § 232(f)(2)
- 78 Stat. 111
- Pub. L. 91–172, title III, § 301(b)(2)
- 83 Stat. 585
- Pub. L. 94–455, title XIX
- 90 Stat. 1798
- Pub. L. 95–600, title IV
- 92 Stat. 2867
- Pub. L. 96–222, title I, § 104(a)(4)(H)(vii)
- 94 Stat. 218
- Pub. L. 97–248, title II, § 201(d)(4)
- 96 Stat. 419
- Pub. L. 97–448, title III, § 306(a)(1)(A)(i)
- 96 Stat. 2400
- Pub. L. 99–514, title I, § 141(b)(2)
- 100 Stat. 2117
- Pub. L. 107–134, title I, § 101(b)(1)
- 115 Stat. 2428
- Pub. L. 108–121, title I, § 110(a)(2)(A)
- 117 Stat. 1342
- Pub. L. 108–121
- Pub. L. 107–134
- Pub. L. 99–514, § 701(e)(4)(A)
- Pub. L. 99–514, § 141(b)(2)
- Pub. L. 97–248, § 201(d)(4)
- Pub. L. 96–222
- Pub. L. 95–600, § 401(b)(2)
- Pub. L. 95–600
- Pub. L. 94–455
- Pub. L. 91–172, § 301(b)(2)
- Pub. L. 91–172, § 803(d)(6)
- Pub. L. 88–272
- Pub. L. 108–121, title I, § 110(a)(4)
- section 101(d) of Pub. L. 107–134
- section 141(b)(2) of Pub. L. 99–514
- section 151(a) of Pub. L. 99–514
- section 701(e)(4)(A) of Pub. L. 99–514
- section 701(f) of Pub. L. 99–514
+ 16 more
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§ 5
Cross references relating to tax on individuals
U.S.C.×29
Stat.×9
Fed. Reg.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 10
Pub. L.Pub. L. 88–272, title II, § 232(f)(2)
Stat.78 Stat. 111
Pub. L.Pub. L. 91–172, title III, § 301(b)(2)
Cites 63 · showing 12Cited by 40 across 3 sources