United States Code/Title 26/Chapter 1/Subchapter A
Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter A—Determination of Tax Liability
Title 26—Internal Revenue Code
Subtitle A—Income Taxes
Chapter 1—Normal Taxes and Surtaxes
Subchapter A—Determination of Tax Liability