Subjgrp 1. Normal Taxes and Surtaxes

• § 1.1-1 - Income tax on individuals.
• § 1.1-2 - Limitation on tax.
• § 1.1-3 - Change in rates applicable to taxable year.
• § 1.1(h)-1 - Capital gains look-through rule for sales or exchanges of interests in a partnership, S corporation, or trust.
• § 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).
• § 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse.
• § 1.2-2 - Definitions and special rules.
• § 1.3-1 - Application of optional tax.
• § 1.4-1 - Number of exemptions.
• § 1.4-2 - Elections.
• § 1.4-3 - Husband and wife filing separate returns.
• § 1.4-4 - Short taxable year caused by death.