|
gptkbp:instanceOf
|
gptkb:United_States_federal_law
gptkb:law
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:appliesTo
|
corporations
individuals
partnerships
estates
trusts
|
|
gptkbp:basisFor
|
gptkb:tax_law
federal tax regulations
tax court decisions
|
|
gptkbp:citation
|
IRS guidance
federal tax returns
tax litigation
|
|
gptkbp:codifiedIn
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:country
|
gptkb:United_States
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
gptkbp:feature
|
1954
1986
|
|
gptkbp:governs
|
taxation in the United States
|
|
gptkbp:hasSection
|
gptkb:Section_1031
gptkb:Section_162
gptkb:Section_401(k)
gptkb:Section_501(c)(3)
gptkb:Section_7701
Section 1
Section 61
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Internal Revenue Code
|
|
gptkbp:language
|
English
|
|
gptkbp:latestReleaseVersion
|
gptkb:Internal_Revenue_Code_of_1986
|
|
gptkbp:legalCitation
|
gptkb:26_U.S.C.
|
|
gptkbp:nickname
|
gptkb:IRC
Title 26
|
|
gptkbp:originallyEnacted
|
1939
|
|
gptkbp:regulates
|
estate tax
excise tax
gift tax
payroll tax
federal income tax
|
|
gptkbp:relatedTo
|
gptkb:Internal_Revenue_Service
gptkb:Taxpayer_Bill_of_Rights
gptkb:Treasury_Regulations
gptkb:United_States_Tax_Court
gptkb:United_States_Treasury_Department
gptkb:Tax_Reform_Act_of_1986
Federal tax law
|
|
gptkbp:subject
|
gptkb:tax_law
|
|
gptkbp:website
|
https://www.irs.gov/
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Service
gptkb:United_States_federal_law
|
|
gptkbp:bfsLayer
|
4
|