§5. Cross references relating to tax on individuals — Inbound Citations

Citations to 26 U.S.C. § 5 as a whole

• 26 U.S.C. § 121(d)(12)(A)(ii)

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  (ii) as an enrolled volunteer or volunteer leader under section 5 or 6 (as the case may be) of the Peace Corps Act (22 U.S.C. 2504, 2505).
• 26 U.S.C. § 912(3)(A)

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  (A) termination payments under section 5(c) or section 6(1) of such Act,
• 26 U.S.C. § 3121(i)(3)

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  (3) For purposes of this chapter, in the case of an individual performing service, as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable, the term “wages” shall, subject to the provisions of subsection (a)(1) of this section, include as such individual’s remuneration for such service only amounts paid pursuant to section 5(c) or 6(1) of the Peace Corps Act.
• 26 U.S.C. § 6721(e)(2)(B)

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  (B) in the case of a return required to be filed by section 6045(a), 6050K, or 6050L, 5 percent of the aggregate amount of the items required to be reported correctly,
• 26 U.S.C. § 6722(e)(2)(B)

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  (B) in the case of a payee statement required under section 6045(b), 6050K(b), or 6050L(c), 5 percent of the aggregate amount of the items required to be reported correctly, and
• 26 U.S.C. § 9509(c)(1)(B)

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  (B) to carry out sections 5 and 7 of the Intervention on the High Seas Act relating to oil pollution or the substantial threat of oil pollution,