- IRC-37-2012
- IRC -58- 2011
- IRC-15-2002
- IRC-21-2000 Standard Specifications & Code of Practice for Road Bridges-Cement ConcreteIRC-22
- IRC-35IRC-35-1997 Code of Practice for Road Markings
- IRC-37-1984 Guidelines for the Design of Flexible Pavements (1st Revision)
- IRC-37-1998 Guidelines for the Design of Flexible Pavements 2nd
- IRC-37-2001 Guidelines for the Design of Flexible Pavements (2nd Revision)
- IRC-38-1988 Guidelines for Design of Horizontal Curves for Highways and Design Tables
- IRC-39-1986 Standards for Road-Rail Level Crossings
- IRC-40-1995 Standard Specifications and Code of Practice for Road Bridges (1st Revision)
- IRC-40-2002 Standard Specifications and Code of Practice for Road Bridges (2nd Revision)
- IRC-41-1997 Guidelines for Type Design for Check Barriers (1st Revision)
- IRC-42-1972 Proforma for Record of Test Values of Locally Available Pavement Construction Materials
- IRC-43-1972 Recommended Practice for Tools, Equipment and Appliances for Concrete Pavement Construction
- IRC-44-1976 Tentative Guidelines for Cement Concrete Mix Design for Pavements (1st Revision)
- IRC-45-1972 Recommendations for Estimating the Resistance of Soil below the Maximum Scour Level in the Design of Well Foundations of Bridges
- IRC-47-1972 Tentative Specification for Built-Up Spray Grout
- IRC-48-1972 Tentative Specification for Bituminous Surface Dressing Using Precoated
- IRC-49-1973 Recommended Practice for the Pulverization of Black Cotton Soils for Lime Stabilisation
- IRC-51-1992 Guildelines for the Use of Soil-lime Mixes in Road Construction
- IRC-52-1981 Recommendations about the Alignment Survey & Geometric Design of Hill Roads (1st Revision)
- IRC-53-1982 Road Accident Forms A-1 and 4
- IRC-54-1974 Lateral and Vertical Clearances at Underpasses for Vehicular TrafficIRC-54-1974
- IRC-56-1974 Recommended Practice for Treatment of Embankment Slopes for Erosion Control
- IRC-57-2006 Recommended Practice for Sealing of Joints in Concrete Pavements (1st Revision)
- IRC-60-1976 Tentative Guidelines for the use of Lime-Fly Ash Concrete as Pavement Base or Sub-Base
- IRC-61-1976 Tentative Guidelines for Construction of Cement Concrete Pavements in Hot Weather
- IRC-62-1976 Guidelines for Control of Access on Highways
- IRC-64-1990 Guidelines for Capacity of Roads in Rural Areas
- IRC-65-1976 Recommended Practice for Traffic Rotaries
- IRC-66-1976 Recommended Practice for Sight Distance on Rural Highways
- IRC-67-2001 Code of Practice for Road Signs
- IRC-71-1977 Recommended Practice for Preparation of Notations
- IRC-72-1978 Recommended Practice for Use and Upkeep of Equipment,Tools and Appliances for Bituminous Pavement Construction
- IRC-74-1979 Tentative Guidelines for Lean Cement-Fly Ash Concrete as a Pavement Base or Sub-Base
- IRC-76-1979 Tentative Guidelines for Structural Strength Evaluation of Rigid Airfield Pavements
- IRC-77-1979 Tentative Guidelines for Repair of Concrete Pavements using Synthetic Resins
- IRC-78-2000 Standard Specifications & Code of Practice for Road Bridges -Foundation & Substructure (2nd Revision)
- IRC-79-1981 Recommended Practice for Road Delineators
- IRC-81-1997 Guidelines for Strengthening of Flexible Pavements using Benklemen Beam Diflection Method
- IRC-82-1982 Code of Practice for Maintenance of Bituminous Surfaces of Highways
- IRC-83 (Part II)-1987
- IRC-85-1983 Recommended Practice foe Accelerated Strength Testing and Evaluation of Concrete for Road and Airfield Constructions
- IRC-86-1983 Geometric Design Standards for Urban Roads in Plains
- IRC-87-1984 Guidelines for the Design & Erection of Falsework for Road Bridges
- IRC-89-1997 Guidelines for Design & Construction of River Training & Control Works for Road Bridges
- IRC-90-1985 Guidelines for Selection, Operation and maintenance of Bitumious Hot Mix Plant
- IRC-91-1985 Tentative Guidelines for Construction of Cement Concrete Pavements in Cold Weather
- IRC-93-1985 Guidelines on Design & Installation of Road Traffic Signals
- IRC-94-1986 Specification for Dense Bituminous Macadam
- IRC-96-1987 Tentative Specification for Two-Coat Surface Dressing using Cationic Bitumen Emulsion
- IRC-97-1987 Tentative Specification for 20mm Thick Premix Carpet using Cationic Bitumen Emulsion
- IRC-98-1997 Guidelines on Accommodation of Utility Services on Roads in Urban Areas
- IRC-99-1988 Tentative Guidelines on the Provision of Speed Breakers for Control of Vehicular Speeds on Minor Roads
- IRC-105-1988 Tentative Specification for Bituminous Concrete for Airfield Pavement
- IRC-106-1990 Guidelines for Capacity of Urban Roads in Plain Areas
- IRC-109-1997 Guidelines for Wet Mix Macadam
- IRC-110-2005 Standard Specifications and Code of Practice for Design & Construction of Surface Dressing
26 CFR Part 1 - INCOME TAXES. Of the Internal Revenue Code. § 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of. Part I Section 807. -- Rules for Certain Reserves Rev. 2001-38 For purposes of section 807(d)(5) of the Internal Revenue Code, this ruling clarifies and supplements the schedule of prevailing commissioners' standard tables of mortality and morbidity set forth in Part I of Rev. 92-19, 1992-1 C.B.
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(a)General rule.
(1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual. For optional tax in the case of taxpayers with adjusted gross income of less than $10,000 (less than $5,000 for taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable income (determined by subtracting the allowable deductions from gross income). The tax is determined in accordance with the table contained in section 1. See subparagraph (2) of this paragraph for reference guides to the appropriate table for taxable years beginning on or after January 1, 1964, and before January 1, 1965, taxable years beginning after December 31, 1964, and before January 1, 1971, and taxable years beginning after December 31, 1970. In certain cases credits are allowed against the amount of the tax. See part IV (section 31 and following), subchapter A, chapter 1 of the Code. In general, the tax is payable upon the basis of returns rendered by persons liable therefor (subchapter A (sections 6001 and following), chapter 61 of the Code) or at the source of the income by withholding. For the computation of tax in the case of a joint return of a husband and wife, or a return of a surviving spouse, for taxable years beginning before January 1, 1971, see section 2. The computation of tax in such a case for taxable years beginning after December 31, 1970, is determined in accordance with the table contained in section 1(a) as amended by the Tax Reform Act of 1969. For other rates of tax on individuals, see section 5(a). For the imposition of an additional tax for the calendar years 1968, 1969, and 1970, see section 51(a).
(2)
(i) For taxable years beginning on or after January 1, 1964, the tax imposed upon a single individual, a head of a household, a married individual filing a separate return, and estates and trusts is the tax imposed by section 1 determined in accordance with the appropriate table contained in the following subsection of section 1:
Taxable years beginning in 1964 | Taxable years beginning after 1964 but before 1971 | Taxable years beginning after Dec. 31, 1970 (references in this column are to the Code as amended by the Tax Reform Act of 1969) | |
---|---|---|---|
Single individual | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(c). |
Head of a household | Sec. 1(b)(1) | Sec. 1(b)(2) | Sec. 1(b). |
Married individual filing a separate return | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(d). |
Estates and trusts | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(d). |
(ii) For taxable years beginning after December 31, 1970, the tax imposed by section 1(d), as amended by the Tax Reform Act of 1969, shall apply to the income effectively connected with the conduct of a trade or business in the United States by a married alien individual who is a nonresident of the United States for all or part of the taxable year or by a foreign estate or trust. For such years the tax imposed by section 1(c), as amended by such Act, shall apply to the income effectively connected with the conduct of a trade or business in the United States by an unmarried alien individual (other than a surviving spouse) who is a nonresident of the United States for all or part of the taxable year. See paragraph (b)(2) of § 1.871-8.
(3) The income tax imposed by section 1 upon any amount of taxable income is computed by adding to the income tax for the bracket in which that amount falls in the appropriate table in section 1 the income tax upon the excess of that amount over the bottom of the bracket at the rate indicated in such table.
(4) The provisions of section 1 of the Code, as amended by the Tax Reform Act of 1969, and of this paragraph may be illustrated by the following examples:
A, an unmarried individual, had taxable income for the calendar year 1964 of $15,750. Accordingly, the tax upon such taxable income would be $4,507.50, computed as follows from the table in section 1(a)(1):
Tax on $14,000 (from table) | $3,790.00 |
Tax on $1,750 (at 41 percent as determined from the table) | 717.50 |
Total tax on $15,750 | 4,507.50 |
Assume the same facts as in example (1), except the figures are for the calendar year 1965. The tax upon such taxable income would be $4,232.50, computed as follows from the table in section 1(a)(2):
Tax on $14,000 (from table) | $3,550.00 |
Tax on $1,750 (at 39 percent as determined from the table) | 682.50 |
Total tax on $15,750 | 4,232.50 |
Assume the same facts as in example (1), except the figures are for the calendar year 1971. The tax upon such taxable income would be $3,752.50, computed as follows from the table in section 1(c), as amended:
Tax on $14,000 (from table) | $3,210.00 |
Tax on $1,750 (at 31 percent as determined from the table) | 542.50 |
Total tax on $15,750 | 3,752.50 |
(b)Citizens or residents of the United States liable to tax. In general, all citizens of the United States, wherever resident, and all resident alienindividuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States. Pursuant to section 876, a nonresident alien individual who is a bona fide resident of a section 931 possession (as defined in § 1.931-1(c)(1) of this chapter) or Puerto Rico during the entire taxable year is, except as provided in section 931 or 933 with respect to income from sources within such possessions, subject to taxation in the same manner as a resident alien individual. As to tax on nonresident alienindividuals, see sections 871 and 877.
(c)Who is a citizen. Every person born or naturalized in the United States and subject to its jurisdiction is a citizen. For other rules governing the acquisition of citizenship, see chapters 1 and 2 of title III of the Immigration and Nationality Act (8 U.S.C. 1401-1459). For rules governing loss of citizenship, see sections 349 to 357, inclusive, of such Act (8 U.S.C. 1481-1489), Schneider v. Rusk, (1964) 377 U.S. 163, and Rev. Rul. 70-506, C.B. 1970-2, 1. For rules pertaining to persons who are nationals but not citizens at birth, e.g., a person born in American Samoa, see section 308 of such Act (8 U.S.C. 1408). For special rules applicable to certain expatriates who have lost citizenship with a principal purpose of avoiding certain taxes, see section 877. A foreigner who has filed his declaration of intention of becoming a citizen but who has not yet been admitted to citizenship by a final order of a naturalization court is an alien.
(d)Effective/applicability date. The second sentence of paragraph (b) of this section applies to taxable years ending after April 9, 2008.
[T.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 7332, 39 FR 44216, Dec. 23, 1974; T.D. 9391, 73 FR 19358, Apr. 9, 2008]