26 USC 1
§ 1 - Tax imposed
- § 1 - Tax imposed
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2019 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective and Termination Dates of 2010 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective and Termination Dates of 2004 Amendment
- Effective and Termination Dates of 2003 Amendment
- Effective and Termination Dates of 2001 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Short Title of 2025 Amendment
- Short Title of 2024 Amendment
- Short Title of 2023 Amendment
- Short Title of 2022 Amendment
- Short Title of 2020 Amendment
- Short Title of 2019 Amendment
- Short Title of 2018 Amendment
- Short Title of 2017 Amendment
- Short Title of 2016 Amendment
- Short Title of 2015 Amendment
- Short Title of 2014 Amendment
- Short Title of 2013 Amendment
- Short Title of 2012 Amendment
- Short Title of 2011 Amendment
- Short Title of 2010 Amendment
- Short Title of 2009 Amendment
- Short Title of 2008 Amendment
- Short Title of 2007 Amendment
- Short Title of 2006 Amendment
- Short Title of 2005 Amendment
- Short Title of 2004 Amendment
- Short Title of 2003 Amendment
- Short Title of 2002 Amendment
- Short Title of 2001 Amendment
- Short Title of 2000 Amendment
- Short Title of 1999 Amendment
- Short Title of 1998 Amendment
- Short Title of 1997 Amendment
- Short Title of 1996 Amendment
- Short Title of 1994 Amendment
- Short Title of 1993 Amendment
- Short Title of 1992 Amendment
- Short Title of 1991 Amendment
- Short Title of 1990 Amendment
- Short Title of 1989 Amendment
- Short Title of 1988 Amendment
- Short Title of 1987 Amendment
- Short Title of 1986 Amendment
- Short Title of 1984 Amendment
- Short Title of 1983 Amendment
- Short Title of 1982 Amendment
- Short Title of 1981 Amendment
- Short Title of 1980 Amendment
- Short Title of 1979 Amendment
- Short Title of 1978 Amendment
- Short Title of 1977 Amendment
- Short Title of 1976 Amendment
- Short Title of 1975 Amendment
- Short Title of 1973 Amendment
- Short Title of 1972 Amendment
- Short Title of 1971 Amendment
- Short Title of 1970 Amendment
- Short Title of 1969 Amendment
- Short Title of 1968 Amendment
- Short Title of 1967 Amendment
- Short Title of 1966 Amendment
- Short Title of 1965 Amendment
- Short Title of 1964 Amendment
- Short Title of 1963 Amendment
- Short Title of 1962 Amendment
- Short Title of 1961 Amendment
- Short Title of 1959 Amendment
- Short Title of 1958 Amendment
- Short Title of 1957 Amendment
- Short Title of 1956 Amendment
- Short Title of 1955 Amendment
- Purposes and Principles
- Transitional Rules for Taxable Years Which Include May 6, 2003
- Coordination of Provisions in Amendatory Acts
- Adjustments for Consumer Price Index Error
- Application of Special Rules for Maximum Capital Gains Rate
- Capital Gain Distribution by Trust
- Election To Recognize Gain on Assets Held on January 1, 2001
- Election To Pay Additional 1993 Taxes in Installments
- Transitional Rule for Maximum Capital Gains Rate
- Coordination With Other Provisions
- Elimination of 50-Cent Rounding Errors
- Policy With Respect to Additional Tax Reductions
- Effective Date of Certain Definitions and Designations
- Congressional Declaration Relating to 1975 Amendment
- Congressional Declaration Relating to 1964 Amendment
- Definitions
- Executive Documents
- Inflation Adjusted Items for Certain Years
- Executive Order No. 14082
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