U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter A—Determination of Tax LiabilityTitle 26PartPart I—Tax on IndividualsContents§ 1. Tax imposed§ 2. Definitions and special rules§ 3. Tax tables for individuals[§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558]§ 5. Cross references relating to tax on individuals