Internal Revenue Code:Sec. 5. Cross references relating to tax on individuals

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle A - Income Taxes
       CHAPTER 1 - NORMAL TAXES AND SURTAXES
        Subchapter A - Determination of Tax Liability
         PART I - TAX ON INDIVIDUALS
       

Statute

    Sec. 5. Cross references relating to tax on individuals
 
    (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
        countries, see section 891.
          (3) For rate of withholding in the case of nonresident
        aliens, see section 1441.
          (4) For alternative minimum tax, see section 55.
    (b) Special limitations on tax
          (1) For limitation on tax in case of income of members of
        Armed Forces, astronauts, and victims of certain terrorist  
        attacks on death, see section 692.
          (2) For computation of tax where taxpayer restores
        substantial amount held under claim of right, see section 1341.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 10; Pub. L. 88-272, title II,
    Sec. 232(f)(2), Feb. 26, 1964, 78 Stat. 111; Pub. L. 91-172, title
    III, Sec. 301(b)(2), title VIII, Sec. 803(d)(6), Dec. 30, 1969, 83
    Stat. 585, 684; Pub. L. 94-455, title XIX, Sec. 1901(b)(22)(B),
    1951(c)(3)(A), Oct. 4, 1976, 90 Stat. 1798, 1841; Pub. L. 95-600,
    title IV, Sec. 401(b)(2), 421(e)(1), Nov. 6, 1978, 92 Stat. 2867,
    2875; Pub. L. 96-222, title I, Sec. 104(a)(4)(H)(vii), Apr. 1,
    1980, 94 Stat. 218; Pub. L. 97-248, title II, Sec. 201(d)(4),
    formerly Sec. 201(c)(4), Sept. 3, 1982, 96 Stat. 419, renumbered
    Sec. 201(d)(4), Pub. L. 97-448, title III, Sec. 306(a)(1)(A)(i),
    Jan. 12, 1983, 96 Stat. 2400; Pub. L. 99-514, title I, Sec.
    141(b)(2), title VII, Sec. 701(e)(4)(A), Oct. 22, 1986, 100 Stat.
    2117, 2343; Pub. L. 107-134, title I, Sec. 101(b)(1), Jan. 23,
    2002, 115 Stat. 2428.)
 

Miscellaneous

                                 AMENDMENTS
      2003 - Subsec. 110(a)(2), Pub. L. 108-121, amended Sec.5(b)
    (1) to included astronauts.  The effective date of this 
    Amendment shall apply with respect to any astronaut whose death
    occurs after December 31, 2002.
      2002 - Subsec. (b)(1). Pub. L. 107-134 inserted ''and victims of
    certain terrorist attacks'' before ''on death''.
      1986 - Subsec. (a)(4). Pub. L. 99-514, Sec. 701(e)(4)(A), amended
    par. (4) generally, substituting ''alternative minimum tax'' for
    ''minimum tax for taxpayers other than corporations''.
      Subsec. (b)(2), (3). Pub. L. 99-514, Sec. 141(b)(2), struck out
    par. (2) which read: ''For limitation on tax where an individual
    chooses the benefits of income averaging, see section 1301.'' and
    redesignated former par. (3) as (2).
      1982 - Subsec. (a)(4). Pub. L. 97-248, Sec. 201(d)(4), formerly
    Sec. 201(c)(4), substituted ''section 55'' for ''sections 55 and
    56''.
      1980 - Subsec. (a)(4). Pub. L. 96-222 substituted ''sections 55
    and 56'' for ''section 55''.
      1978 - Subsec. (a)(3). Pub. L. 95-600, Sec. 401(b)(2),
    redesignated par. (4) as (3). Former par. (3), relating to the
    alternative tax in the case of capital gains, was struck out.
      Subsec. (a)(4), (5). Pub. L. 95-600, Sec. 401(b)(2), 421(e)(1),
    redesignated par. (5) as (4) and substituted ''taxpayers other than
    corporations, see section 55'' for ''preferences, see section 56''.
    Former par. (4) redesignated (3).
      1976 - Subsec. (b). Pub. L. 94-455 redesignated pars. (2), (3),
    and (4), as (1), (2), (3), respectively, and struck out former par.
    (1) which referred to section 632 for limitation on tax
    attributable to sales of oil or gas properties and par. (5) which
    referred to section 1347 for limitation on tax attributable to
    claims against the U.S. involving acquisition of property.
      1969 - Subsec. (a)(5). Pub. L. 91-172, Sec. 301(b)(2), added par.
    (5).
      Subsec. (b). Pub. L. 91-172, Sec. 803(d)(6), substituted ''tax''
    for ''surtax'' in pars. (1) and (5).
      1964 - Subsec. (b). Pub. L. 88-272 redesignated pars. (2), (3),
    (4), (7) and (8) as pars. (1) to (5), respectively, substituted
    ''where an individual chooses the benefits of income averaging''
    for ''with respect to compensation for longterm services'' in par.
    (3), and struck out former pars. (1), (5) and (6) which referred to
    tax attributable to receipt of lump sum under annuity, endowment,
    or life insurance contract, to income from artistic work or
    inventions, and to back pay, respectively.
                      EFFECTIVE DATE OF 2002 AMENDMENT
      Amendment by Pub. L. 107-134 applicable to taxable years ending
    before, on, or after Sept. 11, 2001, with provisions relating to
    waiver of limitations, see section 101(d) of Pub. L. 107-134, set
    out as a note under section 692 of this title.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by section 141(b)(2) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, see section 151(a) of
    Pub. L. 99-514, set out as a note under section 1 of this title.
      Amendment by section 701(e)(4)(A) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, with certain
    exceptions and qualifications, see section 701(f) of Pub. L.
    99-514, set out as an Effective Date note under section 55 of this
    title.
                      EFFECTIVE DATE OF 1982 AMENDMENT
      Section 201(e)(1) of Pub. L. 97-248 provided that: ''The
    amendments made by this section (amending this section and sections
    46, 53, 55, 56, 57, 58, 173, 174, 511, 616, 617, 897, 901, 936,
    1016, 6015, 6362, 6654, and 7701 of this title) shall apply to
    taxable years beginning after December 31, 1982.''
                      EFFECTIVE DATE OF 1980 AMENDMENT
      Amendment by Pub. L. 96-222 effective, except as otherwise
    provided, as if it had been included in the provisions of the
    Revenue Act of 1978, Pub. L. 95-600, to which such amendment
    relates, see section 201 of Pub. L. 96-222, set out as a note under
    section 32 of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by section 401(b)(2) of Pub. L. 95-600 applicable to
    taxable years beginning after Dec. 31, 1978, see section 401(c) of
    Pub. L. 95-600, set out as a note under section 1201 of this title.
      Section 421(g) of Pub. L. 95-600 provided that: ''The amendments
    made by this section (enacting section 55 of this title and
    amending this section and sections 57, 58, 443, 511, 666, 871, 877,
    904, 6015, 6362, and 6654 of this title) shall apply to taxable
    years beginning after December 31, 1978, except that the amendment
    made by paragraph (1) of subsection (b) (amending section 57 of
    this title) shall apply to sales and exchanges made after July 26,
    1978, in taxable years ending after such date.''
                      EFFECTIVE DATE OF 1969 AMENDMENT
      Section 301(c) of Pub. L. 91-172, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''The
    amendments made by this section (enacting sections 56 to 58 of this
    title and amending this section and sections 12, 46, 51, 443, 453,
    511, 901, 1373, 1375, 6015, and 6654 of this title) shall apply to
    taxable years ending after December 31, 1969. In the case of a
    taxable year beginning in 1969 and ending in 1970, the tax imposed
    by section 56 of the Internal Revenue Code of 1986 (formerly I.R.C.
    1954) (as added by subsection (a)) shall be an amount equal to the
    tax imposed by such section (determined without regard to this
    sentence) multiplied by a fraction -
        ''(1) the numerator of which is the number of days in the
      taxable year occurring after December 31, 1969, and
        ''(2) the denominator of which is the number of days in the
      entire taxable year.''
      Amendment by section 803(d)(6) of Pub. L. 91-172 applicable to
    taxable years beginning after Dec. 31, 1970, see section 803(f) of
    Pub. L. 91-172, set out as a note under section 1 of this title.
                      EFFECTIVE DATE OF 1964 AMENDMENT
      Section 232(g) of Pub. L. 88-272, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      ''(1) General rule. - Except as provided in paragraph (2), the
    amendments made by this section (enacting sections 1301 to 1305,
    amending this section and sections 4, 72, 144, 402, 403, 6511, and
    omitting former sections 1301 to 1307 of this title) shall apply
    with respect to taxable years beginning after December 31, 1963.
      ''(2) Income from an employment. - If, in a taxable year
    beginning after December 31, 1963, an individual or partnership
    receives or accrues compensation from an employment (as defined by
    section 1301(b) of the Internal Revenue Code of 1986 (formerly
    I.R.C. 1954) as in effect immediately before the enactment of this
    Act (Feb. 26, 1964) and the employment began before February 6,
    1963, the tax attributable to such compensation may, at the
    election of the taxpayer, be computed under the provisions of
    sections 1301 and 1307 of such Code as in effect immediately before
    the enactment of this Act. If a taxpayer so elects (at such time
    and in such manner as the Secretary of the Treasury or his delegate
    by regulations prescribes), he may not choose for such taxable year
    the benefits provided by part I of subchapter Q of chapter 1 of
    such Code (relating to income averaging) as amended by this Act and
    (if he elects to have subsection (e) of such section 1307 apply)
    section 170(b)(5) of such Code as amended by this Act shall not
    apply to charitable contributions paid in such taxable year.''
     APPLICABILITY OF CERTAIN AMENDMENTS BY PUB. L. 99-514 IN RELATION
                   TO TREATY OBLIGATIONS OF UNITED STATES
      For applicability of amendment by section 701(e)(4)(A) of Pub. L.
    99-514 notwithstanding any treaty obligation of the United States
    in effect on Oct. 22, 1986, see section 1012(aa)(2) of Pub. L.
    100-647, set out as a note under section 861 of this title.