Tax Surcharge
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.52-1 Trades or businesses that are under common control.
- § 1.52-2 Adjustments for acquisitions and dispositions.
- § 1.52-3 Limitations with respect to certain persons.
- § 1.53-1 Limitation based on amount of tax.
- § 1.53-2 Carryback and carryover of unused credit.
- § 1.53-3 Separate rule for pass-through of jobs credit.
- § 1.55-1 Alternative minimum taxable income.
- § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.
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