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26 U.S.C. § 7807 — Rules in effect upon enactment of this title

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7807 — Rules in effect upon enactment of this title

**(a) Interim provision for administration of title** Until regulations are promulgated under any provision of this title which depends for its application upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated as regulations under such provision. **(b) Provisions of this title corresponding to prior internal revenue laws** (1) **Reference to law applicable to prior period** — Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period. (2) **Elections or other acts** — If an election or other act under the provisions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if corresponding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title.

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Source file: Laws/federal/codes/united-states-code/title-26/section-7807-rules-in-effect-upon-enactment-of-this-title--272cb59c0b.md
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Source location: Title 26, Chapter 80, § 7807; chapter-080-general-rules.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1 — Tax imposed

**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of— (1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000. **(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000. **(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1

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Federal law — U.S. Code and appendices · legal_authorities

45 U.S.C. § 261 to 273 — Omitted

### Statutory Notes #### Codification Sections 261 to 273 were omitted pursuant to section 4 of act Feb. 10, 1939, ch. 2, 53 Stat. 1, which provided that all laws or parts of laws codified into the Internal Revenue Code of 1939, enacted by act Feb. 10, 1939, to the extent they related exclusively to internal revenue laws, were repealed. The Internal Revenue Code of 1939 was generally repealed by section 7851 of act Aug. 16, 1954, ch. 736, 68A Stat. 919 ([section 7851 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7851&num=0&edition=prelim), Internal Revenue Code), which act enacted the Internal Revenue Code of 1954 [now 1986]. See [section 7807 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7807&num=0&edition=prelim), relating to applicability of rules in effect upon the enactment of the Internal Revenue Code of 1986. Section 261, acts June 29, 1937, ch. 405, § 1, 50 Stat. 435; Aug. 13, 1940, ch. 664, §§ 1, 3, 54 Stat. 785, 786, defined terms for purposes of this subchapter. Section 262, act June 29, 1937, ch. 405, § 2, 50 Stat. 437, related to income tax on employees. Section 263, act June 29, 1937, ch. 405, § 3, 50 Stat. 437, related to excise tax on employers. Section 264, act June 29, 1937, ch. 405, § 4, 50 Stat. 438, related to refunds and deficiencies. Section 265, act June 29, 1937, ch. 405, § 5, 50 Stat. 438, related to income tax on employee representatives. Section 266, act June 29, 1937, ch. 405, § 6, 50 Stat. 439, related to deductibility from regular income tax. Section 267, act June 29, 1937, ch. 405, § 7, 50 Stat. 439, related to collection and payment of taxes. Section 268, act June 29, 1937, ch. 405, § 8, 50 Stat. 439, related to court jurisdiction. Section 269

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7807 — Rules in effect upon enactment of this

Page 4068 TITLE 26—INTERNAL REVENUE CODE § 7806 L. 98–369, set out as an Effective Date note under sec- tion 1271 of this title. FORM 1040SR FOR SENIORS Pub. L. 115–123, div. D, title II, § 41106, Feb. 9, 2018, 132 Stat. 157, provided that: ‘‘(a) IN GENERAL.—The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as ‘Form 1040SR’, for use by individuals to file the return of tax imposed by chapter 1 of the Inter- nal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that— ‘‘(1) the form shall be available only to individuals who have attained age 65 as of the close of the tax- able year, ‘‘(2) the form may be used even if income for the taxable year includes— ‘‘(A) social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986), ‘‘(B) distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annu- ities or other such deferred payment arrangements, ‘‘(C) interest and dividends, or ‘‘(D) capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and ‘‘(3) the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year. ‘‘(b) EFFECTIVE DATE.—The form required by sub- section (a) shall be made available for taxable years be- ginning after the date of the enactment of this Act [Feb. 9, 2018].’’ INTERNET AVAILABILITY Pub. L. 105–206, title II, § 2003(d), July 22, 1998, 112 Stat. 725, provided that: ‘‘In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for

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