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26 U.S.C. § 5 — Cross references relating to tax on individuals

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 104 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points readers to other places in the tax code for special rules on individuals: taxing nonresident aliens, doubling tax for citizens of certain foreign countries, withholding for nonresident aliens, the alternative minimum tax, limits for military members and terrorism victims, and recomputing tax when someone repays income claimed under a "claim of right."

(a) Other rates of tax on individuals, etc. (1) See section 871 for tax rates on nonresident aliens. (2) See section 891 for doubling the tax on citizens of certain foreign countries. (3) See section 1441 for the withholding rate that applies to nonresident aliens. (4) See section 55 for the alternative minimum tax. (b) Special limitations on tax. (1) See section 692 for limiting the tax owed at death for members of the Armed Forces, astronauts, and victims of certain terrorist attacks. (2) See section 1341 for computing tax when a taxpayer repays a large amount of income that had been received under a "claim of right."
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1964Amended · Pub. L. 88-272 · 78 Stat. 111
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 585, 684
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1798, 1841
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2867, 2875
  • 1980Amended · Pub. L. 96-222 · 94 Stat. 218
  • 1982Amended · Pub. L. 97-248 · 96 Stat. 419
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2117, 2343
  • 2002Amended · Pub. L. 107-134 · 115 Stat. 2428
  • 2003Amended · Pub. L. 108-121 · 117 Stat. 1342

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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