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...

Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), a taxpayer may defer recognition of capital gains and related federal...

responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency...

part of the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer...

Section 409A of the United States Internal Revenue Code regulates nonqualified deferred compensation paid by a "service recipient" to a "service provider"...

The Bureau of Internal Revenue (BIR; Filipino: Kawanihan ng Rentas Internas) is a revenue service for the Philippine government, which is responsible...

text related to this article: Internal Revenue Code 3401 Section 3401 (26 U.S.C. § 3401) of the Internal Revenue Code of the United States of America...

Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities...

Section 162(a) of the Internal Revenue Code (26 U.S.C. § 162(a)), is part of United States taxation law. It concerns deductions for business expenses...

Internal Revenue Code 861, 26 U.S.C. § 861, titled "Income from sources within the United States" is a provision of the Internal Revenue Code which lists...

Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are...

Income Communities (LICs). These specific terms are defined in the Internal Revenue Code and other federal guidance. As of 2010[update], there had been eight...

officially changed the name of the Internal Revenue Code from the Internal Revenue Code of 1954 to the Internal Revenue Code of 1986. Although the Act made...

Section 79 of the U.S. Internal Revenue Code sets out the U.S. Federal income tax law concerning term life insurance plans provided by employers. Tax...

Section 1041 of the Internal Revenue Code (26 U.S.C. § 1041) addresses transfers of property between spouses or incident to divorce. The general rule...

Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable...

experiencing increasing revenues will benefit from the use of fiscal year tax deferral. Section 269A of the Internal Revenue Code defines the conditions...

Internal Revenue Code Section 132(a) provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which...

such individual for purposes of this title [the Internal Revenue Code, title 26 of the United States Code]." Taxation in the United States Personal identification...

Taxable income refers to the base upon which an income tax system imposes tax. In other words, the income over which the government imposed tax. Generally...

interpretations of the Internal Revenue Code and are one source of U.S. federal income tax law. Section 7805 of the Internal Revenue Code gives the United States...

illegal income in the United States arises from the provisions of the Internal Revenue Code, enacted by the U.S. Congress in part for the purpose of taxing...

(JCT) is a Committee of the U.S. Congress established under the Internal Revenue Code at 26 U.S.C. § 8001. The Joint Committee is composed of ten Members:...

as an intermediary qualified under certain sections of the U.S. Internal Revenue Code (IRC) to undertake specified activities. A §1031 Qualified Intermediary...

governed by Chapter 12, Subtitle B of the Internal Revenue Code. The tax is imposed by section 2501 of the Code. For taxable income, courts have defined...

amendments to the Internal Revenue Code of 1986. The bill was passed in the Senate unanimously, and was seen as a major reform of the Internal Revenue Service....

few individuals or families. Public charities are defined in the Internal Revenue Code under sections 509(a)(0) through 509(a)(4). A private foundation...

income" for the taxable year. These deductions are set forth in Internal Revenue Code Section 62. A taxpayer's gross income minus his or her above-the-line...

Section 183 of the United States Internal Revenue Code (26 U.S.C. § 183), sometimes referred to as the "hobby loss rule," limits the losses that can be...

the rule was abolished by Congress in 1924. Under the current Internal Revenue Code of 1986, as amended, the taxpayer's failure to protest does not...