Subchapter C. Preferred Rate Taxes
- § 30081. Special surtax on separate accounts
- § 30082. Special tax to individuals, estates, and trusts on net long-term capital gains
- § 30083. Alternative tax to corporations on net long-term capital gains
- § 30084. Tax on individuals, estates, and trusts with regard to the interest paid or credited on deposits in interest bearing accounts
- § 30085. Tax on individuals, estates, and trusts with regard to the interest paid or credited on bonds, notes, or other obligations of certain corporations or partnerships and on certain mortgages
- § 30086. Special tax over dividend distribution of certain corporations
- § 30087. Compensation paid by international sports associations or federations
- § 30088. Special tax on variable annuities in separate accounts
- § 30089. Special tax on total distributions of certain employees’ trust
- § 30090. Imposition of surtax on gross income