§ 5. Cross references relating to tax on individuals

• (a)
  • (1) For rates of tax on nonresident aliens, see section 871.
  • (2) For doubling of tax on citizens of certain foreign countries, see section 891.
  • (3) For rate of withholding in the case of nonresident aliens, see section 1441.
  • (4) For alternative minimum tax, see section 55.
• (b)
  • (1) For limitation on tax in case of income of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death, see section 692.
  • (2) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.