Statements (66)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:bfsLayer |
3
|
| gptkbp:bfsParent |
gptkb:non-profit_organization
|
| gptkbp:affects |
tax professionals
taxpayers |
| gptkbp:amended_by |
gptkb:Tax_Cuts_and_Jobs_Act
|
| gptkbp:applies_to |
gptkb:Person
businesses |
| gptkbp:appointed_by |
gptkb:Internal_Revenue_Service
|
| gptkbp:contains |
definitions of terms
|
| gptkbp:effective_date |
1954-08-16
|
| gptkbp:enacted_by |
gptkb:legislation
|
| gptkbp:governed_by |
federal tax law
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code
|
| gptkbp:includes |
reporting requirements
tax provisions tax compliance rules |
| gptkbp:is_a_framework_for |
gptkb:financial_services_company
|
| gptkbp:is_a_source_of |
government revenue
taxpayer records taxpayer rights tax law taxpayer obligations taxpayer education taxpayer compliance programs taxpayer audits taxpayer appeals taxpayer penalties taxpayer litigation taxpayer disputes taxpayer compliance issues taxpayer agreements taxpayer benefits taxpayer credits taxpayer deductions taxpayer exemptions taxpayer filings taxpayer liabilities taxpayer negotiations taxpayer settlements |
| gptkbp:is_divided_into |
sections
|
| gptkbp:is_influenced_by |
gptkb:government_agency
political decisions |
| gptkbp:is_organized_by |
titles
|
| gptkbp:is_referenced_in |
tax regulations
tax returns tax audits tax treaties tax court cases |
| gptkbp:is_subject_to |
judicial review
interpretation by courts |
| gptkbp:is_used_for |
tax planning
|
| gptkbp:key |
federal revenue system
|
| gptkbp:provides |
tax credits
tax deductions |
| gptkbp:published_by |
gptkb:legislation
|
| gptkbp:regulates |
income tax
corporate tax estate tax gift tax |
| gptkbp:subject |
gptkb:academic_research
legal challenges policy analysis public discussion tax reform debates |
| gptkbp:updates |
gptkb:financial_services_company
|