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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s5>. Cite pinpoints as 26 U.S.C. § 5(a)(1).

## § 5(a) Other rates of tax on individuals, etc.

**§ 5(a)(1)** For rates of tax on nonresident aliens, see section 871.

**§ 5(a)(2)** For doubling of tax on citizens of certain foreign countries, see section 891.

**§ 5(a)(3)** For rate of withholding in the case of nonresident aliens, see section 1441.

**§ 5(a)(4)** For alternative minimum tax, see section 55.

## § 5(b) Special limitations on tax

**§ 5(b)(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.

**§ 5(b)(2)** For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.

## Connections

Cites: § 55 Alternative minimum tax imposed; § 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death; § 871 Tax on nonresident alien individuals; § 891 Doubling of rates of tax on citizens and corporations of certain foreign countries; § 1341 Computation of tax where taxpayer restores substantial amount held under claim of right; § 1441 Withholding of tax on nonresident aliens

Cited by: § 121 Exclusion of gain from sale of principal residence; § 912 Exemption for certain allowances; § 7701 Definitions

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 10
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 111
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 585
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1798
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2867
- 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 218
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 419
- 1983-01-12: [Pub. L. 97-448](/26/act/97-448.md), 96 Stat. 2400
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2117
- 2002-01-23: [Pub. L. 107-134](/26/act/107-134.md), 115 Stat. 2428
- 2003-11-11: [Pub. L. 108-121](/26/act/108-121.md), 117 Stat. 1342