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Treasury Regulations · 26 CFR Part 1

Tax Surcharge (§§ 1.52-1 to 1.56-0)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.52-1 Trades or businesses that are under common control.
  2. § 1.52-2 Adjustments for acquisitions and dispositions.
  3. § 1.52-3 Limitations with respect to certain persons.
  4. § 1.53-1 Limitation based on amount of tax.
  5. § 1.53-2 Carryback and carryover of unused credit.
  6. § 1.53-3 Separate rule for pass-through of jobs credit.
  7. § 1.55-1 Alternative minimum taxable income.
  8. § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations.