Internal Revenue Code section 1

Section 1 of the Internal Revenue Code(26 U.S.C. § 1), more commonly abbreviated to IRC §1 or 26 U.S.C. §1, and simply titled "Tax Imposed" is the law which requires all Americans to pay a federal income tax, and sets forth the amount of the tax to be paid.

Within the layout of the IRC, this section appears as follows:

• Subtitle A - Income Taxes (§§ 1-1563)
  • Chapter 1 - Normal Taxes and Surtaxes (§§ 1-1400L)
    • Subchapter A - Determination of Tax Liability (§§ 1-59)
      • Part I - Tax on Individuals (§§ 1-59)
        • Section 1 - Tax imposed

§1 divides income earners into categories depending on whether they are married or single (see marriage penalty), and based on their wealth, and sets forth the exact dollar amount or percentage of income which must be paid to the United States.