Subjgrp 10. Tax Surcharge
- § 1.52-1 - Trades or businesses that are under common control.
- § 1.52-2 - Adjustments for acquisitions and dispositions.
- § 1.52-3 - Limitations with respect to certain persons.
- § 1.53-1 - Limitation based on amount of tax.
- § 1.53-2 - Carryback and carryover of unused credit.
- § 1.53-3 - Separate rule for pass-through of jobs credit.
- § 1.55-1 - Alternative minimum taxable income.
- § 1.56-0 - Table of contents to adjustment for book income of corporations.