26 U.S.C. § 5
Cross references relating to tax on individuals
# (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.
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Cited by 25
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.444-1T — Election to use a taxable year other than the required taxable year (temporary).
- 26 CFR § 1.6655-2 — Annualized income installment method.
- 26 CFR § 1.891 — Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
- 26 CFR § 1.9002 — Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- 26 CFR § 1.9002-1 — Purpose, applicability, and definitions.
- 26 CFR § 1.9002-4 — Election to pay net increase in tax in installments.
- 26 CFR § 1.9002-6 — Acquiring corporation.
- 26 CFR § 1.9002-7 — Statute of limitations.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 1.993-1 — Definition of qualified export receipts.
- 26 CFR § 3.3 — Nontaxability of deposits.
Show 13 more
- 26 CFR § 31.3121(i)-3 — Computation of remuneration for service performed by an individual as a volunteer or volunteer leader within the meaning of the Peace Corps Act.
- 26 CFR § 31.3401(a)(13)-1 — Remuneration for services performed by Peace Corps volunteers.
- 26 CFR § 54.9801-4 — Rules relating to creditable coverage.
- 26 CFR § 58.4501-3 — Exceptions.
- 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
- 26 U.S.C. § 3121 — Definitions
- 26 U.S.C. § 3401 — Definitions
- 26 U.S.C. § 593 — Reserves for losses on loans
- 26 U.S.C. § 6428A — Additional 2020 recovery rebates for individuals
- 26 U.S.C. § 7701 — Definitions
- 26 U.S.C. § 912 — Exemption for certain allowances
- 26 U.S.C. § 9509 — Oil Spill Liability Trust Fund
- 26 U.S.C. § 9801 — Increased portability through limitation on preexisting condition exclusions
Nearby sections (17 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90…
- 5 · Cross references relating to tax on individuals
- 11 · Tax imposed
- 12 · Cross references relating to tax on corporations
- 15 · Effect of changes
- 21 · Expenses for household and dependent care services necessary for…
- 22 · Credit for the elderly and the permanently and totally disabled
- 23 · Adoption expenses
- 24 · Child tax credit
- 25 · Interest on certain home mortgages
- 25A · American Opportunity and Lifetime Learning credits
- 25B · Elective deferrals and IRA contributions by certain individuals
- 25C · Energy efficient home improvement credit
- 25D · Residential clean energy credit