Pago CHAPTER 76. Judicial Proceedings. SUBCHAPTER A. Civil actions by the United States. Sec. 7402. Jurisdiction of district courts... Sec. 7403. Action to enforce lien or to subject property Sec. 7404. Authority to bring civil action for estate Sec. 7405. Action for recovery of erroneous refunds---- Sec. 7406. Disposition of judgments and moneys re- SUBCHAPTER B. Proceedings by taxpayers. Sec. 7421. Prohibition of suits to restrain assessment or Sec. 7422. Civil actions for refund.-- Sec. 7423. Repayments to officers or employees. Sec. 7424. Civil action to clear title to property- Sec. 7447. Retirement... Part II. Procedure. Sec. 7451. Fee for filing petition.-- Sec. 7452. Representation of parties Sec. 7453. Rules of practice, procedure, and evidence.. Sec. 7454. Burden of proof in fraud and transferee cases. Sec. 7455. Service of process. Sec. 7456. Administration of oaths and procurement of testimony- Sec. 7457. Witness fees.. Sec. 7458. Hearings... Sec. 7459. Reports and decisions. Sec. 7460. Provisions of special application to divisions. Sec. 7461. Publicity of proceedings. Sec. 7462. Publication of reports. Sec. 7463. Provisions of special application to trans- ferees... Part III. Miscellaneous provisions. Sec. 7471. Employees.. Sec. 7472. Expenditures... Sec. 7473. Disposition of fees.- Sec. 7474. Fee for transcript of record. SUBCHAPTER D. Court review of Tax Court decisions. Sec. 7481. Date when Tax Court decision becomes final. Sec. 7482. Courts of review... Sec. 7483. Petition for review.. Sec. 7484. Change of incumbent in office.. Sec. 7485. Bond to stay assessment and collection.. Sec. 7486. Refund, credit, or abatement of amounts disallowed. Sec. 7487. Cross reference.. SUBCHAPTER E. Miscellaneous provisions. Sec. 7491. Burden of proof of exemptions in case of marihuana offenses.-- Sec. 7492. Enforceability of cotton futures contracts... Sec. 7493. Immunity of witnesses in cases relating to cotton futures. 1060 1060 1060 1060 1060 1061 1062 1062 1062 1063 1063 1063 1064 1064 1064 1064 1064 1065 1066 1067 1067 1067 1068 1068 1069 1069 1069 CHAPTER 77. Miscellaneous Provisions. Sec. 7501. Liability for taxes withheld or collected...-- 1071 Sec. 7502. Timely mailing treated as timely filing... 1071 Sec. 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday- 1072 Sec. 7504. Fractional parts of a dollar.. Sec. 7505. Sale of personal property purchased by the Sec. 7506. Administration of real estate acquired by the Sec. 7507. Exemption of insolvent banks from tax.. 1073 Sec. 7508. Time for performing certain acts postponed Sec. 7509. Expenditures incurred by the Post Office Sec. 7510. Exemption from tax of domestic goods pur- chased for the United States... Sec. 7511. Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles ... 1076 Sec. 7512. Separate accounting for certain collected Sec. 7513. Reproduction of returns and other docu- Sec. 7514. Authority to prescribe or modify seals. 1078 CHAPTER 78. Discovery of Liability and Enforcement of Title. SUBCHAPTER A. Examination and inspection. Sec. 7601. Canvass of districts for taxable persons and Sec. 7602. Examination of books and witnesses. Sec. 7603. Service of summons.. Sec. 7604. Enforcement of summons. Sec. 7605. Time and place of examination. Sec. 7606. Entry of premises for examination of taxable Sec. 7607. Additional authority for Bureau of Narcotics Sec. 7608. Authority of internal revenue enforcement SUBCHAPTER B. General powers and duties. Sec. 7621. Internal revenue districts. Sec. 7622. Authority to administer oaths and certify... 1083 Sec. 7623. Expenses of detection and punishment of SUBCHAPTER C. Supervision of operations of certain manufacturers. SUBCHAPTER D. Possessions. Sec. 7651. Administration and collection of taxes in possessions.--- 1085 Sec. 7652. Shipments to the United States.. 1086 Sec. 7653. Shipments from the United States.. 1087 Sec, 7654. Payment to Guam and American Samoa of proceeds of tax on coconut and palm oil.. 1088 Sec, 7655. Cross references.- 1088 CHAPTER 79. Definitions. 1089 CAAPTER 80. General Rules. SUBCHAPTER A. Application of Internal Revenue laws. Sec. 7801. Authority of Department of the Treasury--. 1093 Sec. 7802. Commissioner of Internal Revenue.-- 1093 Sec. 7803. Other personnel...-- 1094 Sec. 7804. Effect of reorganization plans.. 1094 CHAPTER 80. General Rules—Continued SUBCHAPTER A. Application of Internal Revenue laws-Continued Sec. 7805. Rules and regulations.-- Sec. 7806. Construction of title. Sec. 7807. Rules in effect upon enactment of this title.. Sec. 7808. Depositaries for collections. Sec. 7809. Deposit of collections.-- SUBCHAPTER B. Effective date and related provisions. SUBTITLE A. Income taxes. Subtitle A-Income Taxes CHAPTER 1. Normal taxes and surtaxes. CHAPTER 2. Tax on self-employment income. CHAPTER 3. Withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. CHAPTER 4. Rules applicable to recovery of excessive profits on SUBCHAPTER A. Determination of tax liability. SUBCHAPTER B. Computation of taxable income. SUBCHAPTER C. Corporate distributions and adjustments. SUBCHAPTER D. Deferred compensation, etc. SUBCHAPTER E. Accounting periods and methods of accounting. SUBCHAPTER F. Exempt organizations. SUBCHAPTER G. Corporations used to avoid income tax on share- SUBCHAPTER H. Banking institutions. SUBCHAPTER I. Natural resources. SUBCHAPTER J. Estates, trusts, beneficiaries, and decedents. SUBCHAPTER K. Partners and partnerships. SUBCHAPTER L. Insurance companies. SUBCHAPTER M. Regulated investment companies and real estate SUBCHAPTER N. Tax based on income from sources within or with- SUBCHAPTER 0. Gain or loss on disposition of property SUBCHAPTER P. Capital gains and losses. SUBCHAPTER Q. Readjustment of tax between years and special SUBCHAPTER R. Election of certain partnerships and proprietor- SURCHAPTER S. Election of certain small business corporations as 1 PART 1-TAX ON INDIVIDUALS Sec. 1. Tax imposed. SEC. 1. TAX IMPOSED. (a) RATES OF Tax on INDIVIDUALS. -A tax is hereby imposed for each taxable year on the taxable income of every individual other than a head of a household to whom subsection (b) applies. The amount of the tax shall be determined in accordance with the following table: The tax is: 20% of the taxable income. If the taxable income is: Not over $2,000.--- Over $8,000 but not over $10,000.-- Over $10,000 but not over $12,000..-- Over $12,000 but not over $14,000.---- Over $14,000 but not over $16,000.---- Over $20,000 but not over $22,000.--- Over $22,000 but not over $26,000.----- Over $26,000 but not over $32,000...---- $400, plus 22% of excess over $2,000. $840, plus 26% of excess over $4,000. $1,360, plus 30% of excess over $6,000. $1,960, plus 34% of excess over $8,000. $2,640, plus 38% of excess over $10,000. $3,400, plus 43% of excess over $12,000. $4,260, plus 47% of excess over $14,000. $5,200, plus 50% of excess over $16,000. $6,200, plus 53% of excess over $18,000. $7,260, plus 56% of excess over $20,000. $8,380, plus 59% of excess over $22,000. $10,740, plus 62% of excess over $26,000. $14,460, plus 65% of excess over $32,000. $18,360, plus 69% of excess over $38,000. $22,500, plus 72% of excess over $44,000, $26,820, plus 75% of excess over $50,000. $34,320, plus 78% of excess over $60,000. $42,120, plus 81% of excess over $70,000. $50,220, plus 84% of excess over $80,000. $58,620, plus 87% of excess over $90,000, $67,320, plus 89% of excess over $100,000. $111,820, plus 90% of excess over $150,000. $156,820, plus 91% of excess over $200,000. Over $38,000 but not over $44,000.--.. Over $44,000 but not over $50,000.----- Over $50,000 but not over $60,000.----- Over $60,000 but not over $70,000.--- Over $90,000 but not over $100,000..- Over $100,000 but not over $150,000.---- |
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