Title 26, United States Code
GPTKB entity
Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:abbreviation |
gptkb:IRC
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
gptkb:Internal_Revenue_Code
|
| gptkbp:appliesTo |
corporations
individuals nonprofit organizations partnerships estates trusts foreign entities |
| gptkbp:contains |
provisions on estate tax
provisions on excise tax provisions on gift tax provisions on income tax provisions on payroll tax |
| gptkbp:dateEnacted |
1939
|
| gptkbp:dividedInto |
subtitles
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:feature |
1954
1986 |
| gptkbp:governs |
federal tax law in the United States
|
| https://www.w3.org/2000/01/rdf-schema#label |
Title 26, United States Code
|
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:language |
English
|
| gptkbp:latestReleaseVersion |
gptkb:Internal_Revenue_Code_of_1986
|
| gptkbp:legalCitation |
gptkb:26_U.S.C.
|
| gptkbp:partOf |
gptkb:United_States_Code
|
| gptkbp:referencedIn |
courts
tax professionals taxpayers IRS agents |
| gptkbp:relatedTo |
gptkb:tax_law
tax compliance tax returns tax credits tax administration tax enforcement tax exemptions tax deductions tax penalties |
| 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://www.law.cornell.edu/uscode/text/26
|
| gptkbp:bfsParent |
gptkb:Section_6901
|
| gptkbp:bfsLayer |
6
|