(a) Married individuals filing joint returns and surviving spouses There is hereby imposed on the taxable income of - (1) every married individual (as defined in section...

(a) Definition of surviving spouse (1) In general For purposes of section 1, the term ''surviving spouse'' means a taxpayer - (A) whose spouse died during...

(a) Imposition of tax table tax (1) In general In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every ...

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(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 ...

(a) Married individuals filing joint returns and surviving spouses There is hereby imposed on the taxable income of - (1) every married individual (as defined in section...

(a) Definition of surviving spouse (1) In general For purposes of section 1, the term ''surviving spouse'' means a taxpayer - (A) whose spouse died during...

(a) Imposition of tax table tax (1) In general In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every ...

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(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 ...

(a) Corporations in general A tax is hereby imposed for each taxable year on the taxable income of every corporation. (b) Amount of tax (1) In general The amount...

(1) For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511. (2)...

(a) Corporations in general A tax is hereby imposed for each taxable year on the taxable income of every corporation. (b) Amount of tax (1) In general The amount...

(1) For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511. (2)...

(a) General rule If any rate of tax imposed by this chapter changes, and if the taxable year includes the effective date of the change (unless that date is the first day of...

(a) General rule If any rate of tax imposed by this chapter changes, and if the taxable year includes the effective date of the change (unless that date is the first day of...

(a) Allowance of credit (1) In general In the case of an individual who maintains a household which includes as a member one or more qualifying individuals (as ...

(a) General rule In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to...

(a) Allowance of credit (1) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter - (A) in the...

(a) Allowance of credit (1) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying ...

(a) Allowance of credit (1) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the product ...

(a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year the amount equal to the...

(a) Allowance of credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal...

(a) Limitation based on amount of tax (1) In general The aggregate amount of credits allowed by this subpart (other than sections 23, 24, and 25B) for the taxable year...

(a) Foreign tax credit The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax imposed by this...

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(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to - (1) $3, multiplied by ...

(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 10 percent of the cost of any...

(a) Allowance of credit (1) In general Except as otherwise provided in this section, if the conditions of both paragraph (1) and paragraph (2) of subsection (b) are ...

(a) Wage withholding for income tax purposes (1) In general The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit...

(a) Allowance of credit (1) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the ...

There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax...

(a) General rule There 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...

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401. ...

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(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of - (1) the business...

(a) In general (1) 1-year carryback and 20-year carryforward If the sum of the business credit carryforwards to the taxable year plus the amount of the current year...

(a) General rule For purposes of section 38, the alcohol fuels credit determined under this section for the taxable year is an amount equal to the sum of - (1) the...

(a) General rule For purposes of section 38, the research credit determined under this section for the taxable year shall be an amount equal to the sum of - (1) 20...

(a) In general For purposes of section 38, the amount of the low-income housing credit determined under this section for any taxable year in the credit period shall be an...

(a) General rule For purposes of section 38, the enhanced oil recovery credit for any taxable year is an amount equal to 15 percent of the taxpayer's qualified enhanced...

(a) General rule For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable...

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(a) General rule For purposes of section 38, the renewable electricity production credit for any taxable year is an amount equal to the product of - (1) 1.5 cents,...

(a) Amount of credit For purposes of section 38, the amount of the Indian employment credit determined under this section with respect to any employer for any taxable year is...

(a) General rule For purposes of section 38, the employer social security credit determined under this section for the taxable year is an amount equal to the excess...

(a) General rule For purposes of section 38, the credit determined under this section for the taxable year is an amount equal to 50 percent of the qualified clinical...

(a) Allowance of credit (1) In general For purposes of section 38, in the case of a taxpayer who holds a qualified equity investment on a credit allowance date of such ...

(a) General rule For purposes of section 38, in the case of an eligible employer, the small employer pension plan startup cost credit determined under this section for any...

(a) In general For purposes of section 38, the employer-provided child care credit determined under this section for the taxable year is an amount equal to the sum of - ...

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of - (1) the rehabilitation credit, ...

(a) General rule For purposes of section 46, the rehabilitation credit for any taxable year is the sum of - (1) 10 percent of the qualified rehabilitation expenditures ...

(a) Energy credit (1) In general For purposes of section 46, the energy credit for any taxable year is the energy percentage of the basis of each energy ...

(a) General rule (1) Certain nonrecourse financing excluded from credit base (A) Limitation The credit base of any property to which this paragraph applies...

(a) Recapture in case of dispositions, etc. Under regulations prescribed by the Secretary - (1) Early disposition, etc. (A) General rule If, during any...

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(a) Determination of amount For purposes of section 38, the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40...

(a) Determination of amount For purposes of section 38, the amount of the welfare-to-work credit determined under this section for the taxable year shall be equal to - ...

(a) Controlled group of corporations For purposes of this subpart, all employees of all corporations which are members of the same controlled group of corporations shall...

(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for any taxable year an amount equal to the minimum tax credit for such...

(a) Allowance of credit (1) In general In the case of an individual who maintains a household which includes as a member one or more qualifying individuals (as ...

(a) General rule In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to...

(a) Allowance of credit (1) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter - (A) in the...

(a) Allowance of credit (1) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying ...

(a) Allowance of credit (1) In general There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the product ...

(a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year the amount equal to the...

(a) Allowance of credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal...

(a) Limitation based on amount of tax (1) In general The aggregate amount of credits allowed by this subpart (other than sections 23, 24, and 25B) for the taxable year...

(a) Foreign tax credit The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax imposed by this...

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(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to - (1) $3, multiplied by ...

(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 10 percent of the cost of any...

(a) Allowance of credit (1) In general Except as otherwise provided in this section, if the conditions of both paragraph (1) and paragraph (2) of subsection (b) are ...

(a) Wage withholding for income tax purposes (1) In general The amount withheld as tax under chapter 24 shall be allowed to the recipient of the income as a credit...

(a) Allowance of credit (1) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the ...

There shall be allowed as a credit against the tax imposed by this subtitle the amount of tax withheld at source under subchapter A of chapter 3 (relating to withholding of tax...

(a) General rule There 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...

For credit against the tax imposed by this subtitle for overpayments of tax, see section 6401. ...

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(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of - (1) the business...

(a) In general (1) 1-year carryback and 20-year carryforward If the sum of the business credit carryforwards to the taxable year plus the amount of the current year...

(a) General rule For purposes of section 38, the alcohol fuels credit determined under this section for the taxable year is an amount equal to the sum of - (1) the...

(a) General rule For purposes of section 38, the research credit determined under this section for the taxable year shall be an amount equal to the sum of - (1) 20...

(a) In general For purposes of section 38, the amount of the low-income housing credit determined under this section for any taxable year in the credit period shall be an...

(a) General rule For purposes of section 38, the enhanced oil recovery credit for any taxable year is an amount equal to 15 percent of the taxpayer's qualified enhanced...

(a) General rule For purposes of section 38, in the case of an eligible small business, the amount of the disabled access credit determined under this section for any taxable...

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(a) General rule For purposes of section 38, the renewable electricity production credit for any taxable year is an amount equal to the product of - (1) 1.5 cents,...

(a) Amount of credit For purposes of section 38, the amount of the Indian employment credit determined under this section with respect to any employer for any taxable year is...

(a) General rule For purposes of section 38, the employer social security credit determined under this section for the taxable year is an amount equal to the excess...

(a) General rule For purposes of section 38, the credit determined under this section for the taxable year is an amount equal to 50 percent of the qualified clinical...

(a) Allowance of credit (1) In general For purposes of section 38, in the case of a taxpayer who holds a qualified equity investment on a credit allowance date of such ...

(a) General rule For purposes of section 38, in the case of an eligible employer, the small employer pension plan startup cost credit determined under this section for any...

(a) In general For purposes of section 38, the employer-provided child care credit determined under this section for the taxable year is an amount equal to the sum of - ...

For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of - (1) the rehabilitation credit, ...

(a) General rule For purposes of section 46, the rehabilitation credit for any taxable year is the sum of - (1) 10 percent of the qualified rehabilitation expenditures ...

(a) Energy credit (1) In general For purposes of section 46, the energy credit for any taxable year is the energy percentage of the basis of each energy ...

(a) General rule (1) Certain nonrecourse financing excluded from credit base (A) Limitation The credit base of any property to which this paragraph applies...

(a) Recapture in case of dispositions, etc. Under regulations prescribed by the Secretary - (1) Early disposition, etc. (A) General rule If, during any...

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(a) Determination of amount For purposes of section 38, the amount of the work opportunity credit determined under this section for the taxable year shall be equal to 40...

(a) Determination of amount For purposes of section 38, the amount of the welfare-to-work credit determined under this section for the taxable year shall be equal to - ...

(a) Controlled group of corporations For purposes of this subpart, all employees of all corporations which are members of the same controlled group of corporations shall...

(a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for any taxable year an amount equal to the minimum tax credit for such...

(a) General rule There is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of - (1) the tentative minimum tax for...

(a) Adjustments applicable to all taxpayers In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in ...

(a) General rule For purposes of this part, the items of tax preference determined under this section are - (1) Depletion With respect to each property (as defined...

(a) Denial of farm loss (1) In general For purposes of computing the amount of the alternative minimum taxable income for any taxable year of a taxpayer other than a ...

(a) Alternative minimum tax foreign tax credit For purposes of this part - (1) In general The alternative minimum tax foreign tax credit for any taxable year shall...

(a) General rule There is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of - (1) the tentative minimum tax for...

(a) Adjustments applicable to all taxpayers In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in ...

(a) General rule For purposes of this part, the items of tax preference determined under this section are - (1) Depletion With respect to each property (as defined...

(a) Denial of farm loss (1) In general For purposes of computing the amount of the alternative minimum taxable income for any taxable year of a taxpayer other than a ...

(a) Alternative minimum tax foreign tax credit For purposes of this part - (1) In general The alternative minimum tax foreign tax credit for any taxable year shall...

(a) Imposition of tax In the case of a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 0.12 percent of the excess of...

(a) Imposition of tax In the case of a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 0.12 percent of the excess of...

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(a) General definition Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the...

(a) General rule For purposes of this subtitle, the term ''adjusted gross income'' means, in the case of an individual, gross income minus the following deductions: ...

(a) In general Except as provided in subsection (b), for purposes of this subtitle, the term ''taxable income'' means gross income minus the deductions allowed by this...

For purposes of this subtitle, the term ''ordinary income'' includes any gain from the sale or exchange of property which is neither a capital asset nor property described in...

For purposes of this subtitle, the term ''ordinary loss'' includes any loss from the sale or exchange of property which is not a capital asset. Any loss from the sale or exchange...

(a) Treatment of community income where spouses live apart If - (1) 2 individuals are married to each other at any time during a calendar year; (2) such...

(a) General rule In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such...

(a) General rule In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the...

(a) General definition Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the...

(a) General rule For purposes of this subtitle, the term ''adjusted gross income'' means, in the case of an individual, gross income minus the following deductions: ...

(a) In general Except as provided in subsection (b), for purposes of this subtitle, the term ''taxable income'' means gross income minus the deductions allowed by this...

For purposes of this subtitle, the term ''ordinary income'' includes any gain from the sale or exchange of property which is neither a capital asset nor property described in...

For purposes of this subtitle, the term ''ordinary loss'' includes any loss from the sale or exchange of property which is not a capital asset. Any loss from the sale or exchange...

(a) Treatment of community income where spouses live apart If - (1) 2 individuals are married to each other at any time during a calendar year; (2) such...

(a) General rule In the case of an individual, the miscellaneous itemized deductions for any taxable year shall be allowed only to the extent that the aggregate of such...

(a) General rule In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the...

(a) General rule Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined For purposes...

(a) General rule for annuities Except as otherwise provided in this chapter, gross income includes any amount received as an annuity (whether for a period certain or during one...

(a) Treatment of amounts received Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent,...

(a) General rule Except as otherwise provided in this section or in section 117 (relating to qualified scholarships), gross income includes amounts received as prizes and...

(a) Adjustment for bond premium In computing the gross income of a taxpayer who holds during the taxable year a short-term municipal bond (as defined in subsection ...

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(a) Election to include loans in income Amounts received as loans from the Commodity Credit Corporation shall, at the election of the taxpayer, be considered as income and ...

If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year, an amount equal to the...

(a) General rule There shall be included in the gross income of an employee for the taxable year an amount equal to the cost of group-term life insurance on his life provided...

(a) General rule In the case of a domestic corporation subject to the tax imposed by section 11 or 801, if the value of any security (as defined in section 165(g)(2)) - ...

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Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by...

(a) General rule If, in connection with the performance of services, property is transferred to any person other than the person for whom such services are performed, the...

(a) General rule If - (1) any person transfers property to a political organization, and (2) the fair market value of such property exceeds its adjusted ...

(a) General rule In the case of an individual, gross income includes unemployment compensation. (b) Unemployment compensation defined For purposes of this section, the...

(a) In general (1) In general Except as provided in paragraph (2), gross income for the taxable year of any taxpayer described in subsection (b) ...

Gross income includes the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a). ...

In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer's cost of service for ratemaking purposes, there shall...

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(a) General rule Gross income shall include an amount equal to any illegal Federal irrigation subsidy received by the taxpayer during the taxable year. (b) Illegal...

(a) General rule Gross income includes amounts received as alimony or separate maintenance payments. (b) Alimony or separate maintenance payments defined For purposes...

(a) General rule for annuities Except as otherwise provided in this chapter, gross income includes any amount received as an annuity (whether for a period certain or during one...

(a) Treatment of amounts received Amounts received in respect of the services of a child shall be included in his gross income and not in the gross income of the parent,...

(a) General rule Except as otherwise provided in this section or in section 117 (relating to qualified scholarships), gross income includes amounts received as prizes and...

(a) Adjustment for bond premium In computing the gross income of a taxpayer who holds during the taxable year a short-term municipal bond (as defined in subsection ...

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(a) Election to include loans in income Amounts received as loans from the Commodity Credit Corporation shall, at the election of the taxpayer, be considered as income and ...

If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year, an amount equal to the...

(a) General rule There shall be included in the gross income of an employee for the taxable year an amount equal to the cost of group-term life insurance on his life provided...

(a) General rule In the case of a domestic corporation subject to the tax imposed by section 11 or 801, if the value of any security (as defined in section 165(g)(2)) - ...

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Except as provided in section 132(a)(6), there shall be included in gross income (as compensation for services) any amount received or accrued, directly or indirectly, by...

(a) General rule If, in connection with the performance of services, property is transferred to any person other than the person for whom such services are performed, the...

(a) General rule If - (1) any person transfers property to a political organization, and (2) the fair market value of such property exceeds its adjusted ...

(a) General rule In the case of an individual, gross income includes unemployment compensation. (b) Unemployment compensation defined For purposes of this section, the...