### Question
How does TAX ON INDIVIDUALS define Consumer Price Index?


### Answer
Under *26 U.S.C. § 1*, **Consumer Price Index** is defined as:

> the last Consumer Price Index for all-urban consumers published by the Department of Labor

#### Citation:
  - *26 U.S.C. § 1*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

