(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

(a) General ruleThere shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer— (1) under section 6420 (determined without regard to

(a) Returns with respect to certain payments aggregating less than $10In the case of each failure to file a statement of a payment to another person required under the authority of— (1) section 6042(a)(2) (relating to payments of dividends aggregating less than $10), or

(a) General rule (1) Ordinary incomeExcept as otherwise provided in this section, if section 1245 property is disposed of the amount by which the lower of— (A) the recomputed basis of the property, or (B)

(a) Tax on dispositions of securities to which section 1042 applies before close of minimum holding periodIf, during the 3-year period after the date on which the employee stock ownership plan or eligible worker-owned cooperative acquired any qualified securities in a sale to which

(a) Extensions of time (1) For bond where time to pay tax or deficiency has been extended, see section 6165. (2) For bond to stay collection of a jeopardy assessment, see section 6863