26 U.S.C. § 5

§ 5. Cross references relating to tax on individuals

113 words · amended 10 times · cited by 9 other sections

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

(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.