Page:United States Statutes at Large Volume 68A.djvu/44

 INTERNAL REVENUE CODE OF 1964

INTERNAL REVENUE TITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE

A. B. C. D. E. F. G.

Income taxes. Estate and gift taxes. Employment taxes. Miscellaneous excise taxes. Alcohol, tobacco, and certain other excise taxes. Procedure and administration. The Joint Committee on Internal Revenue Taxation.

Subtitle A—Income Taxes CHAPTER 1. Normal taxes and surtaxes. CHAPTER 2. Tax on self-employment income. CHAPTER 3. Withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. CHAPTER 4. Rules applicable to recovery of excessive profits on government contracts. CHAPTER 5. Tax on transfers to avoid income tax. CHAPTER 6. Consolidated returns.

CHAPTER 1—NORMAL TAXES AND SURTAXES SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER SUBCHAPTER

Determination of tax liability. Computation of taxable income. Corporate distributions and adjustments. Deferred compensation, etc. Accounting periods and methods of accounting. Exempt organizations. Corporations used to avoid income tax on shareholders. H. Banking institutions. I. Natural resources. J. Estates, trusts, beneficiaries, and decedents. K. Partners and partnerships. L. Insurance companies. M. Regulated investment companies. N. Tax based on income from sources within or without the United States. O. Gain or loss on disposition of property. P, Capital gains and losses. Q. Readjustment of tax between years and special limitations. R. Election of certain partnerships and proprietorships as to taxable status. A. B. C. D. E. F. G.

Subchapter A—Determination of Tax Liability Part I. Tax on individuals. Part II. Tax on corporations. Part III. Changes in rates during a taxable year. Part IV. Credits against tax.

PART I—TAX ON INDIVIDUALS Sec. Sec. Sec. Sec. Sec.

1. 2. 3. 4. 5.

Tax imposed. Tax in case of joint return or return of surviving spouse. Optional tax if adjusted gross income is less than $5,000. Rules for optional tax. Cross references relating to tax on individuals.

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