- PART I—TAX ON INDIVIDUALS (§§ 1 – 5)
- PART II—TAX ON CORPORATIONS (§§ 11 – 12)
- PART III—CHANGES IN RATES DURING A TAXABLE YEAR (§ 15)
- PART IV—CREDITS AGAINST TAX (§§ 21 – 54AA)
- [PART V—REPEALED]
- PART VI—ALTERNATIVE MINIMUM TAX (§§ 55 – 59)
- PART VII—BASE EROSION AND ANTI-ABUSE TAX (§ 59A)
- [PART VIII—REPEALED] (§ 59B)
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26 U.S. Code Subchapter A - Determination of Tax Liability
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Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, § 14401(d)(1), Dec. 22, 2017, 131 Stat. 2233, added part VII.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII “Environmental tax”.
1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, § 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, § 111(c), July 1, 1988, 102 Stat. 697, added part VIII “Supplemental medicare premium”.
1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V “Tax surcharge”.
1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82 Stat. 259, added part V.