26 CFR Topic
Normal Taxes and Surtaxes
June 25, 2020
§
1.1-1
Income tax on individuals
§
1.1-2
Limitation on tax
§
1.1-3
Change in rates applicable to taxable year
§
1.1(h)-1
Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust
§
1.1(i)-1T
Questions and answers relating to the tax on unearned income certain minor children (Temporary)
§
1.2-1
Tax in case of joint return of husband and wife or the return of a surviving spouse
§
1.2-2
Definitions and special rules
§
1.3-1
Application of optional tax
§
1.4-1
Number of exemptions
§
1.4-2
Elections
§
1.4-3
Husband and wife filing separate returns
§
1.4-4
Short taxable year caused by death
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