Statements (36)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:administeredBy |
gptkb:Department_of_the_Treasury
|
| gptkbp:amendedBy |
gptkb:U.S._Congress
|
| gptkbp:appliesTo |
individuals
nonprofits businesses estates trusts |
| gptkbp:basedOn |
gptkb:Sixteenth_Amendment_to_the_U.S._Constitution
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:covers |
gptkb:tax_law
estate tax excise tax gift tax payroll tax capital gains tax corporate tax |
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:established |
1913
|
| https://www.w3.org/2000/01/rdf-schema#label |
U.S. tax law
|
| gptkbp:includes |
gptkb:Internal_Revenue_Code
federal tax law local tax law state tax law |
| gptkbp:interpretedBy |
gptkb:U.S._Tax_Court
federal courts |
| gptkbp:regulates |
taxation in the United States
|
| gptkbp:requires |
annual tax returns
|
| gptkbp:subject |
gptkb:law
gptkb:legislation tax treaties |
| gptkbp:bfsParent |
gptkb:IRS_Form_1099-DIV
gptkb:IRS_Form_1099-PATR gptkb:Schedule_L gptkb:foreign-derived_intangible_income_(FDII) |
| gptkbp:bfsLayer |
6
|