(a) Other rates of tax on individuals, etc.
Amended 1969, 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600, §§ 401(b)(2), 421(e)(1), redesignated par. (5) as (4) and substituted “taxpayers other than corporations, see section 55” for “preferences, see section 56”. Former par. (4) redesignated (3).
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 301(b)(2), added par. (5).
Cited by 1
(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.
Amended 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 401(b)(2), redesignated par. (4) as (3). Former par. (3), relating to the alternative tax in the case of capital gains, was struck out.
(4) For alternative minimum tax, see section 55.
Amended 1978, 1980, 1982, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 701(e)(4)(A), amended par. (4) generally, substituting “alternative minimum tax” for “minimum tax for taxpayers other than corporations”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 201(d)(4), formerly § 201(c)(4), substituted “section 55” for “sections 55 and 56”.
- 1980 Pub. L. 96-222 Pub. L. 96–222 substituted “sections 55 and 56” for “section 55”.
- 1978 Pub. L. 95-600 Pub. L. 95–600, §§ 401(b)(2), 421(e)(1), redesignated par. (5) as (4) and substituted “taxpayers other than corporations, see section 55” for “preferences, see section 56”. Former par. (4) redesignated (3).
(b) Special limitations on tax
Amended 1964, 1969, 1976, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 141(b)(2), struck out par. (2) which read: “For limitation on tax where an individual chooses the benefits of income averaging, see section 1301.” and redesignated former par. (3) as (2).
- 1976 Pub. L. 94-455 Pub. L. 94–455 redesignated pars. (2), (3), and (4), as (1), (2), (3), respectively, and struck out former par. (1) which referred to section 632 for limitation on tax attributable to sales of oil or gas properties and par. (5) which referred to section 1347 for limitation on tax attributable to claims against the U.S. involving acquisition of property.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 803(d)(6), substituted “tax” for “surtax” in pars. (1) and (5).
- 1964 Pub. L. 88-272 Pub. L. 88–272 redesignated pars. (2), (3), (4), (7) and (8) as pars. (1) to (5), respectively, substituted “where an individual chooses the benefits of income averaging” for “with respect to compensation for longterm services” in par. (3), and struck out former pars. (1), (5) and (6) which referred to tax attributable to receipt of lump sum under annuity, endowment, or life insurance contract, to income from artistic work or inventions, and to back pay, respectively.
(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.
Amended 2002, 2003
- 2003 Pub. L. 108-121 Pub. L. 108–121 inserted “, astronauts,” after “Forces”.
- 2002 Pub. L. 107-134 Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”.
(2) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 141(b)(2), struck out par. (2) which read: “For limitation on tax where an individual chooses the benefits of income averaging, see section 1301.” and redesignated former par. (3) as (2).