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Index  » Subtitle A  » Chapter 1  » Subchapter A

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter A. Determination of Tax Liability

Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of subchapter A (Determination of Tax Liability) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 1Tax imposed
I.R.C. 2Definitions and special rules
I.R.C. 3Tax tables for individuals
I.R.C. 4Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558
I.R.C. 5Cross references relating to tax on individuals
I.R.C. 11Tax imposed
I.R.C. 12Cross references relating to tax on corporations
I.R.C. 15Effect of changes
I.R.C. 21Expenses for household and dependent care services necessary for gainful employment
I.R.C. 22Credit for the elderly and the permanently and totally disabled
I.R.C. 23Adoption expenses
I.R.C. 24Child tax credit
I.R.C. 25Interest on certain home mortgages
I.R.C. 25AAmerican Opportunity and Lifetime Learning credits
I.R.C. 25BElective deferrals and IRA contributions by certain individuals
I.R.C. 25CEnergy efficient home improvement credit
I.R.C. 25DResidential clean energy credit
I.R.C. 25EPreviously-owned clean vehicles
I.R.C. 26Limitation based on tax liability; definition of tax liability
I.R.C. 27Taxes of foreign countries and possessions of the United States
I.R.C. 28Renumbered §45C
I.R.C. 29Renumbered §45K
I.R.C. 30Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037
I.R.C. 30ARepealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206
I.R.C. 30BAlternative motor vehicle credit
I.R.C. 30CAlternative fuel vehicle refueling property credit
I.R.C. 30DClean vehicle credit
I.R.C. 31Tax withheld on wages
I.R.C. 32Earned income
I.R.C. 33Tax withheld at source on nonresident aliens and foreign corporations
I.R.C. 34Certain uses of gasoline and special fuels
I.R.C. 35Health insurance costs of eligible individuals
I.R.C. 36First-time homebuyer credit
I.R.C. 36ARepealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037
I.R.C. 36BRefundable credit for coverage under a qualified health plan
I.R.C. 36CRenumbered §23
I.R.C. 37Overpayments of tax
I.R.C. 38General business credit
I.R.C. 39Carryback and carryforward of unused credits
I.R.C. 40Alcohol, etc., used as fuel
I.R.C. 40ABiodiesel and renewable diesel used as fuel
I.R.C. 40BSustainable aviation fuel credit
I.R.C. 41Credit for increasing research activities
I.R.C. 42Low-income housing credit
I.R.C. 43Enhanced oil recovery credit
I.R.C. 44Expenditures to provide access to disabled individuals
I.R.C. 44ARenumbered §21
I.R.C. 44BRepealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833
I.R.C. 44CRenumbered §23
I.R.C. 44DRenumbered §29
I.R.C. 44ERenumbered §40
I.R.C. 44FRenumbered §30
I.R.C. 44GRenumbered §41
I.R.C. 44HRenumbered §45C
I.R.C. 45Electricity produced from certain renewable resources, etc.
I.R.C. 45AIndian employment credit
I.R.C. 45BCredit for portion of employer social security taxes paid with respect to employee cash tips
I.R.C. 45CClinical testing expenses for certain drugs for rare diseases or conditions
I.R.C. 45DNew markets tax credit
I.R.C. 45ESmall employer pension plan startup costs
I.R.C. 45FEmployer-provided child care credit
I.R.C. 45GRailroad track maintenance credit
I.R.C. 45HCredit for production of low sulfur diesel fuel
I.R.C. 45ICredit for producing oil and gas from marginal wells
I.R.C. 45JCredit for production from advanced nuclear power facilities
I.R.C. 45KCredit for producing fuel from a nonconventional source
I.R.C. 45LNew energy efficient home credit
I.R.C. 45MRepealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208
I.R.C. 45NMine rescue team training credit
I.R.C. 45OAgricultural chemicals security credit
I.R.C. 45PEmployer wage credit for employees who are active duty members of the uniformed services
I.R.C. 45QCredit for carbon oxide sequestration
I.R.C. 45REmployee health insurance expenses of small employers
I.R.C. 45SEmployer credit for paid family and medical leave
I.R.C. 45TAuto-enrollment option for retirement savings options provided by small employers
I.R.C. 45UZero-emission nuclear power production credit
I.R.C. 45VCredit for production of clean hydrogen
I.R.C. 45WCredit for qualified commercial clean vehicles
I.R.C. 45XAdvanced manufacturing production credit
I.R.C. 45YClean electricity production credit
I.R.C. 45ZClean fuel production credit
I.R.C. 46Amount of credit
I.R.C. 47Rehabilitation credit
I.R.C. 48Energy credit
I.R.C. 48AQualifying advanced coal project credit
I.R.C. 48BQualifying gasification project credit
I.R.C. 48CQualifying advanced energy project credit
I.R.C. 48DAdvanced manufacturing investment credit
I.R.C. 48EClean electricity investment credit
I.R.C. 49At-risk rules
I.R.C. 50Other special rules
I.R.C. 50A, 50BB. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833
I.R.C. 51Amount of credit
I.R.C. 51ARepealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937
I.R.C. 52Special rules
I.R.C. 53Credit for prior year minimum tax liability
I.R.C. 54Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 54A to 54FF. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 54AARepealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138
I.R.C. 55Alternative minimum tax imposed
I.R.C. 56Adjustments in computing alternative minimum taxable income
I.R.C. 56AAdjusted financial statement income
I.R.C. 57Items of tax preference
I.R.C. 58Denial of certain losses
I.R.C. 59Other definitions and special rules
I.R.C. 59ATax on base erosion payments of taxpayers with substantial gross receipts
I.R.C. 59BRepealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.