Normal Taxes and Surtaxes
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 1.1(i)-1T Questions and answers relating to the tax on unearned income certain minor…
- § 1.2-1 Tax in case of joint return of husband and wife or the return of a surviving…
- § 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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