INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter A
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
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.
Section | Section Title |
I.R.C. 1 | Tax imposed |
I.R.C. 2 | Definitions and special rules |
I.R.C. 3 | Tax tables for individuals |
I.R.C. 4 | Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558 |
I.R.C. 5 | Cross references relating to tax on individuals |
I.R.C. 11 | Tax imposed |
I.R.C. 12 | Cross references relating to tax on corporations |
I.R.C. 15 | Effect of changes |
I.R.C. 21 | Expenses for household and dependent care services necessary for gainful employment |
I.R.C. 22 | Credit for the elderly and the permanently and totally disabled |
I.R.C. 23 | Adoption expenses |
I.R.C. 24 | Child tax credit |
I.R.C. 25 | Interest on certain home mortgages |
I.R.C. 25A | American Opportunity and Lifetime Learning credits |
I.R.C. 25B | Elective deferrals and IRA contributions by certain individuals |
I.R.C. 25C | Energy efficient home improvement credit |
I.R.C. 25D | Residential clean energy credit |
I.R.C. 25E | Previously-owned clean vehicles |
I.R.C. 26 | Limitation based on tax liability; definition of tax liability |
I.R.C. 27 | Taxes of foreign countries and possessions of the United States |
I.R.C. 28 | Renumbered §45C |
I.R.C. 29 | Renumbered §45K |
I.R.C. 30 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037 |
I.R.C. 30A | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(1)(B), Mar. 23, 2018, 132 Stat. 1206 |
I.R.C. 30B | Alternative motor vehicle credit |
I.R.C. 30C | Alternative fuel vehicle refueling property credit |
I.R.C. 30D | Clean vehicle credit |
I.R.C. 31 | Tax withheld on wages |
I.R.C. 32 | Earned income |
I.R.C. 33 | Tax withheld at source on nonresident aliens and foreign corporations |
I.R.C. 34 | Certain uses of gasoline and special fuels |
I.R.C. 35 | Health insurance costs of eligible individuals |
I.R.C. 36 | First-time homebuyer credit |
I.R.C. 36A | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(5)(A), Dec. 19, 2014, 128 Stat. 4037 |
I.R.C. 36B | Refundable credit for coverage under a qualified health plan |
I.R.C. 36C | Renumbered §23 |
I.R.C. 37 | Overpayments of tax |
I.R.C. 38 | General business credit |
I.R.C. 39 | Carryback and carryforward of unused credits |
I.R.C. 40 | Alcohol, etc., used as fuel |
I.R.C. 40A | Biodiesel and renewable diesel used as fuel |
I.R.C. 40B | Sustainable aviation fuel credit |
I.R.C. 41 | Credit for increasing research activities |
I.R.C. 42 | Low-income housing credit |
I.R.C. 43 | Enhanced oil recovery credit |
I.R.C. 44 | Expenditures to provide access to disabled individuals |
I.R.C. 44A | Renumbered §21 |
I.R.C. 44B | Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(1), July 18, 1984, 98 Stat. 833 |
I.R.C. 44C | Renumbered §23 |
I.R.C. 44D | Renumbered §29 |
I.R.C. 44E | Renumbered §40 |
I.R.C. 44F | Renumbered §30 |
I.R.C. 44G | Renumbered §41 |
I.R.C. 44H | Renumbered §45C |
I.R.C. 45 | Electricity produced from certain renewable resources, etc. |
I.R.C. 45A | Indian employment credit |
I.R.C. 45B | Credit for portion of employer social security taxes paid with respect to employee cash tips |
I.R.C. 45C | Clinical testing expenses for certain drugs for rare diseases or conditions |
I.R.C. 45D | New markets tax credit |
I.R.C. 45E | Small employer pension plan startup costs |
I.R.C. 45F | Employer-provided child care credit |
I.R.C. 45G | Railroad track maintenance credit |
I.R.C. 45H | Credit for production of low sulfur diesel fuel |
I.R.C. 45I | Credit for producing oil and gas from marginal wells |
I.R.C. 45J | Credit for production from advanced nuclear power facilities |
I.R.C. 45K | Credit for producing fuel from a nonconventional source |
I.R.C. 45L | New energy efficient home credit |
I.R.C. 45M | Repealed. Pub. L. 115–141, div. U, title IV, §401(d)(2)(A), Mar. 23, 2018, 132 Stat. 1208 |
I.R.C. 45N | Mine rescue team training credit |
I.R.C. 45O | Agricultural chemicals security credit |
I.R.C. 45P | Employer wage credit for employees who are active duty members of the uniformed services |
I.R.C. 45Q | Credit for carbon oxide sequestration |
I.R.C. 45R | Employee health insurance expenses of small employers |
I.R.C. 45S | Employer credit for paid family and medical leave |
I.R.C. 45T | Auto-enrollment option for retirement savings options provided by small employers |
I.R.C. 45U | Zero-emission nuclear power production credit |
I.R.C. 45V | Credit for production of clean hydrogen |
I.R.C. 45W | Credit for qualified commercial clean vehicles |
I.R.C. 45X | Advanced manufacturing production credit |
I.R.C. 45Y | Clean electricity production credit |
I.R.C. 45Z | Clean fuel production credit |
I.R.C. 46 | Amount of credit |
I.R.C. 47 | Rehabilitation credit |
I.R.C. 48 | Energy credit |
I.R.C. 48A | Qualifying advanced coal project credit |
I.R.C. 48B | Qualifying gasification project credit |
I.R.C. 48C | Qualifying advanced energy project credit |
I.R.C. 48D | Advanced manufacturing investment credit |
I.R.C. 48E | Clean electricity investment credit |
I.R.C. 49 | At-risk rules |
I.R.C. 50 | Other special rules |
I.R.C. 50A, 50B | B. Repealed. Pub. L. 98–369, div. A, title IV, §474(m)(2), July 18, 1984, 98 Stat. 833 |
I.R.C. 51 | Amount of credit |
I.R.C. 51A | Repealed. Pub. L. 109–432, div. A, title I, §105(e)(4)(A), Dec. 20, 2006, 120 Stat. 2937 |
I.R.C. 52 | Special rules |
I.R.C. 53 | Credit for prior year minimum tax liability |
I.R.C. 54 | Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
I.R.C. 54A to 54F | F. Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
I.R.C. 54AA | Repealed. Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138 |
I.R.C. 55 | Alternative minimum tax imposed |
I.R.C. 56 | Adjustments in computing alternative minimum taxable income |
I.R.C. 56A | Adjusted financial statement income |
I.R.C. 57 | Items of tax preference |
I.R.C. 58 | Denial of certain losses |
I.R.C. 59 | Other definitions and special rules |
I.R.C. 59A | Tax on base erosion payments of taxpayers with substantial gross receipts |
I.R.C. 59B | Repealed. Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980 |
 
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