United States Internal Revenue Code

URI: https://gptkb.org/entity/United_States_Internal_Revenue_Code

GPTKB entity

Statements (64)

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_federal_law gptkb:tax_law
gptkbp:abbreviation	gptkb:IRC
gptkbp:appliesTo	corporations individuals partnerships estates trusts
gptkbp:codifiedIn	gptkb:Title_26_of_the_United_States_Code
gptkbp:country	gptkb:United_States
gptkbp:dateEnacted	1939
gptkbp:enactedBy	gptkb:United_States_Congress
gptkbp:enforcedBy	gptkb:Internal_Revenue_Service
gptkbp:feature	1954 1986
gptkbp:governs	tax collection tax-exempt organizations tax credits federal income tax tax enforcement tax deductions tax penalties tax appeals tax procedure
gptkbp:hasPart	gptkb:Subchapter_S gptkb:Subchapter_M Subchapter A Subchapter B Subchapter C Subchapter F Subchapter K Subchapter N Subchapter O Subchapter P Subchapter Q Subchapter T Subchapter U Subchapter W
gptkbp:hasSection	gptkb:Section_1031 gptkb:Section_162 gptkb:Section_401(k) gptkb:Section_501(c)(3) gptkb:Section_199A Section 61
https://www.w3.org/2000/01/rdf-schema#label	United States Internal Revenue Code
gptkbp:language	English
gptkbp:legalCitation	gptkb:26_U.S.C._§_1_et_seq.
gptkbp:relatedTo	gptkb:Internal_Revenue_Service gptkb:Revenue_Act_of_1913 gptkb:Treasury_Regulations gptkb:United_States_Tax_Court gptkb:United_States_Treasury_Department gptkb:Tax_Cuts_and_Jobs_Act_of_2017 gptkb:Tax_Reform_Act_of_1986 Revenue Act of 1954
gptkbp:subject	gptkb:tax_law estate tax excise tax gift tax corporate tax employment tax
gptkbp:website	https://www.law.cornell.edu/uscode/text/26
gptkbp:bfsParent	gptkb:Title_VII:_Research_and_Experimentation
gptkbp:bfsLayer	7