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The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. [1]
27 maj 2024 · See U.S. House of Representatives, and Cornell Law School. Title 26 − Internal Revenue Code. Subtitle A − Income Taxes. Chapter 1 − ( 2/25 ) Normal Taxes and Surtaxes. Chapter 2 − Tax on Self-Employment Income. Chapter 3 − Withholding of Tax on Nonresident Aliens and Foreign Corporations. Chapter 4 − Repealed.
The United States Code (formally the Code of Laws of the United States of America) [1] is the official codification of the general and permanent federal statutes of the United States. [2] It contains 53 titles, which are organized into numbered sections. [3] [4]
TITLE 26—INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3. The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095) with provisions of the Internal Revenue Code of 1939. No ...
U.S. Code: Title 26. (Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
Title 26 has the following parts: Part 1—Income Taxes. Part 2—Maritime Construction Fund. Part 3—Capital Construction Fund. Part 4—Temporary Income Tax Regulations under Section 954 of the Internal Revenue Code. Part 5—Temporary Income Tax Regulations under the Revenue Act of 1978.
Title 26—Internal Revenue Code Subtitle A—Income Taxes Chapter 1—Normal Taxes and Surtaxes
