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-iii- TABLE OF CONTENTS Subtitle A—­Income Taxes Chapter 1. Normal Taxes and Surtaxes Subchapter A. Determination of Tax Liability Part I. Tax on Individuals Code §1. Tax imposed....................................................................................................................................................................1 Reg. §1.1-­1. Income tax on individuals.. ..............................................................................................................................6 Code §2. Definitions and special rules.. .......................................................................................................................................7 Reg. §1.2-­2. Definitions and special rules............................................................................................................................8 Proposed Reg. §1.2–­2. Definitions and special rules.. ..............................................................................................9 Code §3. Tax tables for individuals.............................................................................................................................................11 Code §5. Cross references relating to tax on individuals.. ......................................................................................................11 Part III. Changes in Rates During a Taxable Year Code §15. Effect of changes.. ......................................................................................................................................................11 Part IV. Credits Against Tax Subpart A. Nonrefundable Personal Credits Code §21. Expenses for household and dependent care services necessary for gainful employment.. ...........................12 Reg. §1.21–­1. Expenses for household and dependent care services necessary for gainful employment.. .............13 Proposed Reg. §1.21–­1. Expenses for household and dependent care services necessary for gainful employment.. .....................................................................................................................16 Code §25A. American Opportunity and Lifetime Learning Credits.. .....................................................................................17 Code §25B. Elective deferrals and IRA contributions by certain individuals.......................................................................17 Subpart B. Other Credits Code §27. Taxes of foreign countries and possessions of the United States........................................................................18 Subpart C. Refundable Credits Code §31. Tax withheld on wages.. ............................................................................................................................................18 Reg. §1.31-­1. Credit for tax withheld on wages................................................................................................................18 Reg. §1.31-­2. Credit for “special refunds” of employee social security tax.. ................................................................18 Code §32. Earned income............................................................................................................................................................19 Reg. §1.32-­2. Earned income credit for taxable years beginning after December 31, 1978........................................21 Proposed Reg. §1.32–­2. Earned income credit........................................................................................................21 Reg. §1.32-­3. Eligibility requirements.. ..............................................................................................................................22 Code §33. Tax withheld at source on nonresident aliens and foreign corporations............................................................22 Subpart D. Business Related Credits Code §45A. Indian employment credit.. ....................................................................................................................................22 Code §45B. Credit for portion of employer social security taxes paid with respect to employee cash tips.. ..................23 Code §45P. Employer wage credit for employees who are active duty members of the uniformed services.. ................24 Code §45R. Employee health insurance expenses of small employers.................................................................................24 Reg. §1.45R-­1. Definitions.. .................................................................................................................................................25 Reg. §1.45R-­2. Eligibility for the credit.. ...........................................................................................................................27 Reg. §1.45R-­3. Calculating the credit.................................................................................................................................28