Chapter 1 Income Taxes
Subchapter A. Determination of Tax Liability
§ 1--Tax Imposed (Individuals)
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§ 1(i)--Unearned Income of Certain Minor Children
CC:DOM:IT&A:6 Nancy Rose (202) 622-4910
§ 2--Definitions and Special Rules
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§ 3--Tax Tables for Individuals
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§ 5--Cross References Relating to Tax on Individuals
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§ 11--Tax Imposed (Corporations)
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§ 12--Cross References Relating to Tax on Corporations
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§ 15--Effect of Changes
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§ 21--Expenses for Household and Dependent Care Services Necessary for Gainful Employment
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§ 22--Credit for the Elderly and the Permanently and Totally Disabled
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 23(Repealed)--Residential Energy Credit
CC:DOM:FS:P&SI:6 Charles Ramsey (202) 622-3110
§ 24(Repealed)--Contributions to Candidates for Public Office
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 25--Interest on Certain Home Mortgages
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 26--Limitation Based on Tax Liability
CC:DOM:FS:IT&A Michael Finley (202) 622-4930
CC:DOM:IT&A:3 Anne G. Batter (202) 622-4930
§ 27--Taxes of Foreign Countries and Possessions of the U.S. Possession Tax Credit
CC:INTL Phyllis Marcus (202) 622-3840
§ 28--Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 29--Credit for Producing Fuel from a Nonconventional Source from other than natural resources
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 30--Credit for Qualified Electric Vehicles
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 31--Tax Withheld on Wages
CC:EBEO:2 Al Kelley (202) 622-6040
CC:EBEO:2 Will McLeod (202) 622-6040
§ 32--Earned Income Tax Credit
CC:EBEO:4 Karin Loverud (202) 622-6060
§ 33--Tax Withheld at Source on Nonresident Aliens and Foreign Corporations
CC:INTL Phyllis Marcus (202) 622-3840
§ 34--Certain Uses of Gasoline and Special Fuels
CC:DOM:P&SI:8 Frank K. Boland (202) 622-3130
§ 35--Overpayment of Tax
CC:DOM:IT&A:3 Anne Batter (202) 622-4930
§ 38--General Business Credit
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 39--Carryback and Carryforward of Unused Credits
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 40--Alcohol Used as a Fuel
CC:DOM:P&SI:8 Frank Boland (202) 622-3130
§ 41--Credit for Increasing Research Activities
CC:DOM:P&SI:7 Lisa Shuman (202) 622-3120
§ 42--Low Income Housing Credit
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§ 43--Enhanced Oil Recovery Credit
CC:DOM:P&SI:7 Brenda Stewart (202) 622-3120
§ 44--Expenditures to Provide Access to Disabled Individuals
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 45A--Indian Employment Credit
CC:EBEO:4 Robert Wheeler (202) 622-6060
§ 45B--Credit for Employer Social Security Taxes Paid with Respect to Employee Cash Tips
CC:EBEO:4 Karin Loverud (202) 622-6060
§ 46--Amount of Credit
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§ 46(a)(1)(Repealed)--Amount of Credit--the Regular Percentage
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§ 46(a)(2)(Repealed)--The Energy Percentage
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§ 46(a)(3)(Repealed)--The Rehabilitation Percentage
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§ 46(b)(1)(Repealed)--Determination of Percentages
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§ 46(b)(2)(Repealed)--Energy Percentage
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§ 46(b)(3)(Repealed)--Special Rule for Certain Energy Property
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§ 46(b)(4)(Repealed)--Rehabilitation Percentage
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§ 46(c)(1)(Repealed)--Qualified Investment--in General
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§ 46(c)(2)(Repealed)--Applicable Percentage in Certain Cases
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§ 46(c)(3)--Renumbered)Public Utility Property
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§ 46(c)(4)--Rehabilitation Percentage
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CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 46(c)(8)(Renumbered)--Certain Nonrecourse Financing
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§ 46(c)(9)--Decreases in Nonqualified Nonrecourse Financing
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§ 46(d)(Repealed)--Qualified Progress Expenditures
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§ 46(e)(Repealed)--Limitations With Respect to Certain Persons
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§ 46(f)(Repealed)--Limitation in Case of Certain Regulated Companies
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§ 46(g)(Repealed)
§ 50 Percent Credit in the Case of Certain Vessels
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§ 46(h)(Repealed)--Special Rule for Cooperatives
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§ 47--Rehabilitation Credit
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§ 47(Renumbered)--Certain Dispositions, etc., of Section 38 Property
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§ 48--Energy Credit; Reforestation Credit
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§ 48(a)(1)(Repealed)--Section 38 Property
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§ 48(a)(2)(Repealed)--Property Used Outside the United States
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§ 48(a)(3)(Repealed)--Property Used for Lodging
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§ 48(a)(4)(Repealed)--Property Used by Certain Tax-Exempt Organizations
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§ 48(a)(5)(Repealed)--Property Used by Governmental Units or Foreign Persons or Entities
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§ 48(a)(6)(Repealed)--Livestock
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§ 48(a)(7)(Repealed)--Property Completed Abroad or Predominantly of Foreign Origin
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§ 48(a)(8)(Repealed)--Amortized Property
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§ 48(a)(9)(Repealed)--Railroad Track
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§ 48(a)(10)(Repealed)--Boilers Fueled by Oil and Gas
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§ 48(b)--Reforestation Credit
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§ 48(b)(Repealed)--New Section 38 Property
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§ 48(c)(Repealed)--Used Section 38 Property
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§ 48(d)(Repealed)--Certain Leased Property
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§ 48(e)(Repealed)--Subchapter S Corporations
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§ 48(f)(Repealed)--Estates and Trusts
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§ 48(g)(Repealed)--Special Rules for Qualified Rehabilitated Buildings
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§ 48(k)(Repealed)--Movie and Television Films
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§ 48(l)(Repealed)--Energy Property
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§ 48(m)(Repealed)--Application of Certain Transitional Rules
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§ 48(o)(Repealed)--Certain Credits Defined
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§ 48(p)(Repealed)--Single Purpose Agricultural or Horticultural Structure Defined
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§ 48(q)(Repealed)--Basis Adjustment of Section 38 Property
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§ 48(s)(Repealed)--Special Rules Relating to Sound Recordings
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§ 48(t)(Repealed)--Cross Reference
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§ 49(Repealed)--At-Risk Rules
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§ 49(Repealed)--Termination of Regular Percentage
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§ 50--Other Special Rules
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§ 50(A)(Repealed)--Amount of Credit
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§ 50(B)(Repealed)--Definitions; Special Rules
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 51--Amount of Credit (Targeted Jobs Credit)
CC:EBEO:4 Robert Wheeler (202) 622-6060
§ 52--Special Rules
CC:EBEO:4 Robert Wheeler (202) 622-6060
§ 53--Credit for Prior Year Minimum Tax Liability
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 55--Alternative Minimum Tax
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§ 56--Adjustments in Computing AMT Income
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 56--Income of Insurance Companies
CC:DOM:FI&P:4 Gary Geisler (202) 622-3970
§ 56(a)(1)--Depreciation
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§ 56(a)(2)---Mining Exploration and Development Costs
§ 56(a)(5)--Pollution Control Facilities
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 56(a)(7)--Adjusted Basis
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§ 57--Items of Tax Preference
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§ 57--Depletion and Intangible Drilling Costs
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 57--Determination of Fair Market Value of Stock Options
CC:AP:AS:1 Hotline (202) 401-4154
§ 58--Denial of Certain Losses
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§ 58(g)--Tax Preferences Attributable to Foreign Sources
CC:INTL Phyllis Marcus (202) 622-3840
§ 59--Alternative Minimum Tax--Other Definitions and Special Rules
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§ 59(e)--Optional 10-Year Writeoff of Intangible Drilling Costs and Mining Exploration and Development Costs
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 59A--Environmental Tax
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
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