Statements (111)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
gptkb:tax_law |
| gptkbp:abbreviation |
gptkb:IRC
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
corporations
individuals nonprofit organizations partnerships estates trusts foreign entities |
| gptkbp:basisFor |
gptkb:child_tax_credit
gptkb:FICA_tax gptkb:FUTA_tax gptkb:generation-skipping_transfer_tax gptkb:taxation_of_C_corporations tax compliance tax refunds tax-exempt organizations tax credits tax treaties capital gains tax tax audits tax litigation taxpayer rights tax administration tax enforcement tax exemptions tax reporting alternative minimum tax qualified retirement plans tax withholding unrelated business income tax corporate alternative minimum tax earned income tax credit self-employment tax tax amnesty programs tax deductions tax levies tax liens tax penalties tax rates tax appeals dividend tax backup withholding tax shelters taxation of S corporations taxation of U.S. citizens abroad federal tax collection tax avoidance rules international tax rules taxation of mutual funds taxation of real estate investment trusts estate and gift tax rules excise taxes on specific goods information reporting requirements information returns reporting of cryptocurrency reporting of foreign accounts reporting of foreign assets statute of limitations for tax tax court jurisdiction tax credits for education tax credits for energy tax definitions tax evasion penalties tax procedures tax settlements taxation of Indian tribal governments taxation of cooperatives taxation of digital assets taxation of exempt organizations taxation of expatriates taxation of foreign corporations taxation of government entities taxation of insurance companies taxation of nonresident aliens taxation of partnerships taxation of political organizations taxation of public utilities taxation of transportation companies taxation of trusts and estates taxpayer identification number requirements taxpayer obligations taxpayer responsibilities transfer pricing rules withholding tax rules |
| gptkbp:citation |
gptkb:26_U.S.C._§_1_et_seq.
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:contains |
employment tax provisions
estate tax provisions excise tax provisions gift tax provisions income tax provisions |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:dateEnacted |
1939
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:feature |
1954
1986 |
| https://www.w3.org/2000/01/rdf-schema#label |
U.S. Internal Revenue Code
|
| gptkbp:language |
English
|
| gptkbp:latestReleaseVersion |
gptkb:Internal_Revenue_Code_of_1986
|
| gptkbp:officialName |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
gptkb:Internal_Revenue_Service
gptkb:U.S._Tax_Court gptkb:U.S._Treasury_Department U.S. tax policy |
| gptkbp:subject |
federal taxation
|
| gptkbp:bfsParent |
gptkb:Section_501
gptkb:Regulated_Investment_Company |
| gptkbp:bfsLayer |
7
|