26 U.S.C.

GPTKB entity

Statements (41)
Predicate Object
gptkbp:instanceOf United States Code Title
gptkbp:abbreviation gptkb:IRC
gptkbp:administeredBy gptkb:Internal_Revenue_Service
gptkbp:citation gptkb:I.R.C.
gptkbp:contains employment tax provisions
estate tax provisions
excise tax provisions
gift tax provisions
income tax provisions
gptkbp:dateEnacted 1939
gptkbp:dividedInto subtitles
gptkbp:enactedBy gptkb:United_States_Congress
gptkbp:feature 1954
gptkbp:focus federal tax law
https://www.w3.org/2000/01/rdf-schema#label 26 U.S.C.
gptkbp:jurisdiction gptkb:United_States
gptkbp:language English
gptkbp:latestReleaseVersion gptkb:Internal_Revenue_Code_of_1986
gptkbp:legalStatus gptkb:United_States_federal_law
gptkbp:location gptkb:United_States_Code
gptkbp:officialName gptkb:Title_26_of_the_United_States_Code
gptkbp:referencedIn courts
tax professionals
IRS publications
taxpayers
gptkbp:relatedTo gptkb:Treasury_Regulations
gptkb:U.S._Constitution_(Sixteenth_Amendment)
Tax Court decisions
gptkbp:subject gptkb:Internal_Revenue_Code
gptkbp:subtitle Alcohol, Tobacco, and Certain Other Excise Taxes
Employment Taxes
Estate and Gift Taxes
Income Taxes
Miscellaneous Excise Taxes
gptkbp:subtitleF Procedure and Administration
gptkbp:subtitleG gptkb:The_Joint_Committee_on_Taxation
gptkbp:subtitleH Financing of Presidential Election Campaigns
gptkbp:website https://uscode.house.gov/view.xhtml?path=/prelim@title26&edition=prelim
gptkbp:bfsParent gptkb:Title_26_of_the_United_States_Code
gptkb:Internal_Revenue_Code
gptkbp:bfsLayer 5