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NOTES:
Chapter
1.
Normal taxes and surtaxes.
2.
Tax on self-employment income.
3.
Withholding of tax on nonresident aliens and foreign corporations.
[4, 5.
Repealed.]
6.
Consolidated returns.
Amendments
1997—Pub. L. 105–34, title XI, § 1131(c)(4), Aug. 5, 1997, 111 Stat. 980, struck out item for chapter 5 “Tax on transfers to avoid income tax”.
1990—Pub. L. 101–508, title XI, § 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, § 474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out “and tax-free covenant bonds” at end of item for chapter 3.
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