Tax Code Section 1

1 a married individuals filing joint returns and surviving spouses.
Tax code section 1. Every married individual as defined in section 7703 who makes a single return jointly with his spouse under section 6013 and. This title may be cited as the property tax code. Property tax code subtitle a.
75 528 50 plus 39 6 of the excess over 250 000. General provisions chapter 1. 15 of taxable income.
C 2 with the consent of the property owner a secured party may render for taxation any property of the property owner in which the secured party has a security interest on january 1 although the secured party is not required to render the. Table of contents retrieve by section number. An individual to which this subsection applies who is not designated by the property owner to receive notices tax bills orders and other communications as provided by subsection f or section 1 11 communications to fiduciary shall file a statement with the protest that includes.
2 for examples of items specifically excluded from gross income see part iii section 101 and following subchapter b chapter 1 of the code. There is hereby imposed on the taxable income of. 3 for general rules as to the taxable year for which an item is to be included in gross income see section 451 and the regulations thereunder.
Acts 1979 66th leg p. B combined qualified business income amountfor purposes of this section 1 in generalthe term combined qualified business income amount means with respect to any taxable year an amount equal to. 5 535 plus 28 of the excess over 36 900.
Federal tax law begins with the internal revenue code irc enacted by congress in title 26 of the united states code 26 u s c. The net capital gain as defined in section 1 h of the taxpayer for such taxable year. 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.