Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5
Cross references relating to tax on individuals
Official textgovinfo.govlast amended
# (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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Nearby sections (17 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · [§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976,…
- 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