Normal Taxes and Surtaxes
Normal Taxes and Surtaxes
In Legislation
Normal Taxes and Surtaxes in the U.S. Code: Title 26, Subtitle A, Chapter 1
The current, permanent, in-force federal laws regulating normal taxes and surtaxes are compiled in the United States Code under Title 26, Subtitle A, Chapter 1. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including normal taxes and surtaxes) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation of the US Code, including normal taxes and surtaxes) by chapter and subchapter.
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