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  1. In the law of the United States, the Code of Federal Regulations (CFR) is the codification of the general and permanent regulations promulgated by the executive departments and agencies of the federal government of the United States. The CFR is divided into 50 titles that represent broad areas subject to federal regulation.

  2. 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]

  3. The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government.

  4. 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.

  5. 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 ...

  6. Title 26 of the Electronic Code of Federal Regulations.

  7. Title 26 provides for the conditions under which the IRS may disclose Federal Tax Returns and Return Information (FTI) to other agencies, including the Census Bureau.

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