Chapter 1. Normal taxes and surtaxes. 2. Tax on self-employment income. 3. Withholding of tax on nonresident aliens and foreign corporations. (4. Repealed.) 5. Tax on transfers to avoid income tax. 6. Consolidated returns.
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(11), Nov. 5, 1990, 104 Stat. 1388-522, struck out item for chapter 4 ''Rules applicable to recovery of excessive profits on government contracts''. 1984 - Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out ''and tax-free covenant bonds'' at end of item for chapter 3.
SECTION REFERRED TO IN OTHER SECTIONS
This subtitle is referred to in sections 810, 2056A, 2107, 3402,
3502, 3507, 3508, 4911, 4980, 4999, 5041, 5881, 6011, 6012, 6013,
6038A, 6075, 6111, 6164, 6201, 6211, 6212, 6213, 6214, 6229, 6231,
6315, 6401, 6404, 6420, 6421, 6427, 6501, 6601, 6621, 6682, 6694,
6695, 6696, 6702, 6871, 6901, 6905, 7001, 7463, 7701, 7851, 7852,
7872, 7873 of this title; title 22 sections 1627, 5510; title 25
sections 1729, 1754; title 31 section 3105; title 42 sections 411,
11371; title 45 section 231m; title 48 section 1421i; title 50 App.
section 2017e.