US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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.

Aug. 16, 1954, ch. 73668A Stat. 10Pub. L. 88–272, title II, § 232(f)(2)78 Stat. 111Pub. L. 91–172, title III, § 301(b)(2)83 Stat. 585Pub. L. 94–455, title XIX90 Stat. 1798Pub. L. 95–600, title IV92 Stat. 2867Pub. L. 96–222, title I, § 104(a)(4)(H)(vii)94 Stat. 218Pub. L. 97–248, title II, § 201(d)(4)96 Stat. 419Pub. L. 97–448, title III, § 306(a)(1)(A)(i)96 Stat. 2400Pub. L. 99–514, title I, § 141(b)(2)100 Stat. 2117Pub. L. 107–134, title I, § 101(b)(1)115 Stat. 2428Pub. L. 108–121, title I, § 110(a)(2)(A)117 Stat. 1342(, ; , , ; , title VIII, § 803(d)(6), , , 684; , §§ 1901(b)(22)(B), 1951(c)(3)(A), , , 1841; , §§ 401(b)(2), 421(e)(1), , , 2875; , , ; , formerly § 201(c)(4), , , renumbered § 201(d)(4), , , ; , title VII, § 701(e)(4)(A), , , 2343; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 108–1212003—Subsec. (b)(1). inserted “, astronauts,” after “Forces”.

Pub. L. 107–1342002—Subsec. (b)(1). inserted “and victims of certain terrorist attacks” before “on death”.

Pub. L. 99–514, § 701(e)(4)(A)1986—Subsec. (a)(4). , amended par. (4) generally, substituting “alternative minimum tax” for “minimum tax for taxpayers other than corporations”.

Pub. L. 99–514, § 141(b)(2)Subsec. (b)(2), (3). , 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).

Pub. L. 97–248, § 201(d)(4)1982—Subsec. (a)(4). , formerly § 201(c)(4), substituted “section 55” for “sections 55 and 56”.

Pub. L. 96–2221980—Subsec. (a)(4). substituted “sections 55 and 56” for “section 55”.

Pub. L. 95–600, § 401(b)(2)1978—Subsec. (a)(3). , redesignated par. (4) as (3). Former par. (3), relating to the alternative tax in the case of capital gains, was struck out.

Pub. L. 95–600Subsec. (a)(4), (5). , §§ 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).

Pub. L. 94–4551976—Subsec. (b). 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.

Pub. L. 91–172, § 301(b)(2)1969—Subsec. (a)(5). , added par. (5).

Pub. L. 91–172, § 803(d)(6)Subsec. (b). , substituted “tax” for “surtax” in pars. (1) and (5).

Pub. L. 88–2721964—Subsec. (b). 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.

Statutory Notes and Related Subsidiaries

Effective Date of 2003 Amendment

Pub. L. 108–121, title I, § 110(a)(4)117 Stat. 1342

“The amendments made by this subsection [amending this section and sections 692 and 6013 of this title] shall apply with respect to any astronaut whose death occurs after .”
, , , provided that:

Effective Date of 2002 Amendment

Pub. L. 107–134section 101(d) of Pub. L. 107–134section 692 of this titleAmendment by applicable to taxable years ending before, on, or after , with provisions relating to waiver of limitations, see , set out as a note under .

Effective Date of 1986 Amendment

section 141(b)(2) of Pub. L. 99–514section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 701(e)(4)(A) of Pub. L. 99–514section 701(f) of Pub. L. 99–514section 55 of this titleAmendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date note under .

Effective Date of 1982 Amendment

Pub. L. 97–248, title II, § 201(e)(1)96 Stat. 421

“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 .”
, , , provided that:

Effective Date of 1980 Amendment

Pub. L. 96–222Pub. L. 95–600section 201 of Pub. L. 96–222section 32 of this titleAmendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .

Effective Date of 1978 Amendment

section 401(b)(2) of Pub. L. 95–600section 401(c) of Pub. L. 95–600section 3 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 95–600, title IV, § 421(g)92 Stat. 2877

section 55 of this titlesection 57 of this title“The amendments made by this section [enacting 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 , except that the amendment made by paragraph (1) of subsection (b) [amending ] shall apply to sales and exchanges made after , in taxable years ending after such date.”
, , , provided that:

Effective Date of 1969 Amendment

Pub. L. 91–172, title III, § 301(c)83 Stat. 586Pub. L. 99–514, § 2100 Stat. 2095

“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 . 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 , and
“(2)
the denominator of which is the number of days in the entire taxable year.”
, , , as amended by , , , provided that:

section 803(d)(6) of Pub. L. 91–172section 803(f) of Pub. L. 91–172section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1964 Amendment

Pub. L. 88–272, title II, § 232(g)78 Stat. 112Pub. L. 99–514, § 2100 Stat. 2095

“(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 .
“(2)

Income from an employment .—

If, in a taxable year beginning after , 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 [] and the employment began before , 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.”
, , , as amended by , , , provided that:

Pub. L. 99–514Applicability of Certain Amendments by in Relation to Treaty Obligations of United States

section 701(e)(4)(A) of Pub. L. 99–514section 1012(aa)(2) of Pub. L. 100–647section 861 of this titleFor applicability of amendment by notwithstanding any treaty obligation of the United States in effect on , see , set out as a note under .