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...

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...

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...

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 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 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...

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...

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...

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...

Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on...

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...

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 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 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...

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

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...

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 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax-free distribution to its shareholders of stock and securities...

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...

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...

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...

(savings) account, as defined in subsection 401(k) of the U.S. Internal Revenue Code. Periodic employee contributions come directly out of their paychecks...

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...

laws that regulate employee benefit plans, which are mainly in the Internal Revenue Code and ERISA itself. Responsibility for interpretation and enforcement...

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

(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:...

public education organizations, some non-profit employers (only Internal Revenue Code 501(c)(3) organizations), cooperative hospital service organizations...

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