26Title 26The US tax code, read & explained

26 U.S.C. § 5

§ 5. Cross references relating to tax on individuals

113 words · amended 9 times · cited by 9 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed November 11, 2003 by the Public Law 108-121.

Every change, newest first (10)
  1. November 11, 2003Public Law 108-121
  2. January 23, 2002Public Law 107-134
  3. October 22, 1986Tax Reform Act of 1986
  4. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  5. April 1, 1980Public Law 96-222
  6. November 6, 1978Revenue Act of 1978
  7. October 4, 1976Tax Reform Act of 1976
  8. December 30, 1969Tax Reform Act of 1969
  9. February 26, 1964Public Law 88-272
  10. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Other rates of tax on individuals, etc.
  2. (b) Special limitations on tax
(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.