Sec. 1. Tax Imposed
26 U.S. Code § 1 - Tax imposed - Law.Cornell.Edu
26 U.S. Code § 1 - Tax imposed ; Not over $1,500. 15% of taxable income. ; Over $1,500 but not over $3,500. $225, plus 28% of the excess over $1,500. ; Over $3,500 ...
Sec. 1. Tax Imposed - Internal Revenue Code
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his ...
IRC Section 1 | Internal Revenue Tax Code Section 1 | Tax Notes
1 Tax imposed. 26 USC section 1, Tax imposed. IRC section 1 imposes a federal income tax on individuals and contains tax tables (tax schedules) for unmarried ...
1, Tax Imposed - Income Taxes - Determination of Tax Liability - IRC
1(h)(3)(A). Net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—. 1(h)(3)(A)(i). Unrecaptured section 1250 ...
Internal Revenue Service, Treasury § 1.1–1 - GovInfo
(a) General rule. (1) Section 1 of the. Code imposes an income tax on the in- come of every individual who is a cit-.
26 CFR § 1.1-1 - Income tax on individuals. - Law.Cornell.Edu
(1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided ...
Sec. 1 - Tax imposed :: 1995 US Code - Justia Law
1995 US Code Title 26 - INTERNAL REVENUE CODE CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter A - Determination of Tax Liability PART I - TAX ON INDIVIDUALS
Internal Revenue Code of 1986 | Full-Text IRS Tax Code Search
Internal Revenue Code of 1986 · Sec. 1Tax imposed · Sec. 2Definitions and special rules · Sec. 3Tax tables for individuals · Sec. 4Rules for optional tax [Repealed] ...
Internal Revenue Code section 1 - Wikipedia
Section 1 of the Internal Revenue Code titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the ...
26 USC Subtitle A: Income Taxes - U.S. Code
(1) In general. If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum ...
IRC Section 1(h) - Bradford Tax Institute
(h) Maximum capital gains rate. (1) In general. If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section.
Public Law (P.L.) 115-97 - Congress.gov
(O) Section 1381(b) is amended by striking ``taxes imposed by section 11 or 1201'' and inserting ``tax imposed by section 11''. (P) Sections 6425(c)(1)(A ...
26 USC 11: Tax imposed - U.S. Code
(c) Exceptions. Subsection (a) shall not apply to a corporation subject to a tax imposed by-. (1) section 594 (relating to mutual savings ...
Tax code, regulations and official guidance | Internal Revenue Service
"Go" to a specific section of Title 26 to find the current text for that Treasury Regulation. For example, you can "Go" to 26 CFR 1.61-1 to find ...
Sec. 2001. Imposition And Rate Of Tax - Internal Revenue Code
Sec. 2001. Imposition And Rate Of Tax. I.R.C. § 2001(a) Imposition —. A ... “(1) the tax imposed by chapter 12 with respect to such gifts, and. “(2) the ...
26 USC 1 - Tax imposed - CustomsMobile
the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer's taxable income in such bracket in excess of the amount to which clause (i) ...
TAX CODE CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
1, 1982. Sec. 151.416. COMMINGLED RECEIPTS AND TAX. A seller who has an ... (1) the taxes imposed by this chapter were paid by the purchaser and the ...
Chapter 208a - Unrelated Business Income of Nonprofit ...
(1) “Taxpayer” means any organization which is exempt from taxation in ... tax imposed under section 12-214. The provisions of sections 12-222, 12-225 ...
Questions and Answers on the Net Investment Income Tax - IRS
The Net Investment Income Tax is imposed by section 1411 of the Internal Revenue Code. The NIIT applies at a rate of 3.8% to certain net investment income of ...
422.5 Tax imposed — exclusions — alternate tax rate.
1, 2024, the alternate tax rate is 6.00 percent. (B) For the tax ... In addition to the other taxes imposed by this section, a tax is imposed on the amount.