TAX SURCHARGE
- Section 1.52-1 - Trades or businesses that are under common control
- Section 1.52-2 - Adjustments for acquisitions and dispositions
- Section 1.52-3 - Limitations with respect to certain persons
- Section 1.53-1 - Limitation based on amount of tax
- Section 1.53-2 - Carryback and carryover of unused credit
- Section 1.53-3 - Separate rule for pass-through of jobs credit
- Section 1.55-1 - Alternative minimum taxable income
- Section 1.56-0 - Table of contents to Section 1.56-1, adjustment for book income of corporations