§5 Cross references relating to tax on individuals

2003—Subsec. (b)(1). Pub. L. 108–121 inserted “, astronauts,” after “Forces”. 2002—Subsec. (b)(1). Pub. L. 107–134 inserted “and victims of certain terrorist attacks” before “on death”. 1986—Subsec. (a)(4). Pub. L. 99–514, § 701(e)(4)(A), amended par. (4) generally, substituting “alternative minimum tax” for “minimum tax for taxpayers other than corporations”. Subsec. (b)(2), (3). Pub. L. 99–514, § 141(b)(2), 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). 1982—Subsec. (a)(4). Pub. L. 97–248, § 201(d)(4), formerly § 201(c)(4), substituted “section 55” for “section 55 and 56”. 1980—Subsec. (a)(4). Pub. L. 96–222 substituted “section 55 and 56” for “section 55”. 1978—Subsec. (a)(3). Pub. L. 95–600, § 401(b)(2), redesignated par. (4) as (3). Former par. (3), relating to the alternative tax in the case of capital gains, was struck out. Subsec. (a)(4), (5). Pub. L. 95–600, §§ 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). 1976—Subsec. (b). Pub. L. 94–455 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. 1969—Subsec. (a)(5). Pub. L. 91–172, § 301(b)(2), added par. (5). Subsec. (b). Pub. L. 91–172, § 803(d)(6), substituted “tax” for “surtax” in pars. (1) and (5). 1964—Subsec. (b). Pub. L. 88–272 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.

of 2003 Amendment Pub. L. 108–121, title I, § 110(a)(4), Nov. 11, 2003, 117 Stat. 1342, provided that: “The

made by this subsection [amending this section and section 692 and 6013 of this title] shall apply with respect to any astronaut whose death occurs after December 31, 2002.”

of 2002 AmendmentAmendment by Pub. L. 107–134 applicable to taxable years ending before, on, or after Sept. 11, 2001, with provisions relating to waiver of limitations, see section 101(d) of Pub. L. 107–134, set out as a note under section 692 of this title.

of 1986 AmendmentAmendment by section 141(b)(2) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title. Amendment by section 701(e)(4)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Pub. L. 99–514, set out as an

note under section 55 of this title.

of 1982 Amendment Pub. L. 97–248, title II, § 201(e)(1), Sept. 3, 1982, 96 Stat. 421, provided that: “The

made by this section [amending this section and section 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 December 31, 1982.”

of 1980 AmendmentAmendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.

of 1978 AmendmentAmendment by section 401(b)(2) of Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1978, see section 401(c) of Pub. L. 95–600, set out as a note under section 3 of this title. Pub. L. 95–600, title IV, § 421(g), Nov. 6, 1978, 92 Stat. 2877, provided that: “The

of 1969 Amendment Pub. L. 91–172, title III, § 301(c), Dec. 30, 1969, 83 Stat. 586, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The

of 1964 Amendment Pub. L. 88–272, title II, § 232(g), Feb. 26, 1964, 78 Stat. 112, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) General rule.—Except as provided in paragraph (2), the

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.” Applicability of Certain

by Pub. L. 99–514 in Relation to Treaty Obligations of United StatesFor applicability of amendment by section 701(e)(4)(A) of Pub. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(2) of Pub. L. 100–647, set out as a note under section 861 of this title.