|
gptkbp:instanceOf
|
gptkb:United_States_federal_law
gptkb:judge
gptkb:law
gptkb:tax_law
appellate court
|
|
gptkbp:abbreviation
|
gptkb:Fed._Cl.
gptkb:USCA
|
|
gptkbp:abolished
|
19th century
|
|
gptkbp:administeredBy
|
gptkb:HM_Courts_&_Tribunals_Service
gptkb:Internal_Revenue_Service
|
|
gptkbp:affects
|
international tax law
state tax law
|
|
gptkbp:alsoKnownAs
|
gptkb:Circuit_Court
gptkb:Common_Pleas
|
|
gptkbp:alternativeName
|
County_Court
Court_of_Common_Pleas
District_Court
Federal_law
Malaysian_federal_law
U.S._federal_regulation
United_States_Code_title
United_States_Court_of_Appeals
United_States_Court_of_Federal_Claims
United_States_District_Court
United_States_Statute
United_States_court_of_appeals
United_States_district_court
United_States_federal_bill
United_States_federal_court
United_States_federal_court_case
United_States_federal_judicial_district
United_States_federal_labor_law
United_States_federal_law_chapter
United_States_federal_law_division
United_States_federal_law_provision
United_States_federal_law_section
United_States_federal_law_title
United_States_federal_legislation
United_States_federal_legislation_section
United_States_federal_legislation_title
United_States_federal_policy
United_States_federal_regulation
United_States_federal_statute
United_States_federal_statute_section
United_States_federal_tax
United_States_federal_tax_law
United_States_federal_tax_law_provision
United_States_federal_tax_law_section
United_States_law
federal_building
federal_court
federal_courthouse
federal_law
federal_regulation
federal_statute
federal_trial_court
section_of_United_States_federal_law
section_of_a_United_States_federal_law
美国联邦法律
|
|
gptkbp:amendedBy
|
gptkb:American_Taxpayer_Relief_Act_of_2012
gptkb:Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
gptkb:Tax_Reform_Act_of_1986
Parliament of Malaysia
acts of Congress
subsequent statute
|
|
gptkbp:appealsTo
|
gptkb:Supreme_Court_of_the_United_States
gptkb:United_States_federal_law
gptkb:United_States_Court_of_Appeals_for_the_Federal_Circuit
gptkb:United_States_Bankruptcy_Court
gptkb:United_States_District_Courts
gptkb:United_States_Supreme_Court
High Court of Justice
federal administrative agencies
|
|
gptkbp:appliesTo
|
gptkb:District_of_Columbia
gptkb:United_States
gptkb:Peninsular_Malaysia
corporations
individuals
partnerships
Sabah
Sarawak
all 50 states
federal territories
estates
trusts
|
|
gptkbp:appointedBy
|
gptkb:President_of_the_United_States
|
|
gptkbp:auditedBy
|
true
|
|
gptkbp:authority
|
gptkb:Article_I_of_the_United_States_Constitution
gptkb:Article_III_of_the_United_States_Constitution
gptkb:Article_IV_of_the_United_States_Constitution
|
|
gptkbp:basedOn
|
gptkb:United_States_Constitution
gptkb:Federal_Constitution_of_Malaysia
|
|
gptkbp:basisFor
|
federal revenue
|
|
gptkbp:canBeCodifiedIn
|
gptkb:United_States_Code
|
|
gptkbp:canBeOverriddenBy
|
two-thirds majority in Congress
|
|
gptkbp:circuitType
|
gptkb:Eighth_Circuit
gptkb:Second_Circuit
gptkb:Federal_Circuit
gptkb:First_Circuit
gptkb:District_of_Columbia_Circuit
gptkb:Eleventh_Circuit
gptkb:Fifth_Circuit
gptkb:Fourth_Circuit
gptkb:Sixth_Circuit
gptkb:Tenth_Circuit
gptkb:Third_Circuit
gptkb:Seventh_Circuit
gptkb:Ninth_Circuit
|
|
gptkbp:codifiedIn
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:compatibleWith
|
independent contractors
self-employed individuals
|
|
gptkbp:corporateTaxType
|
flat
|
|
gptkbp:country
|
gptkb:Malaysia
gptkb:United_States
|
|
gptkbp:covers
|
gptkb:government
gptkb:tax_law
private sector employees
estate tax
gift tax
payroll tax
corporate tax
|
|
gptkbp:createdBy
|
gptkb:Federal_Courts_Improvement_Act_of_1982
gptkb:Judiciary_Act_of_1891
gptkb:Judiciary_Act_of_1789
|
|
gptkbp:date
|
1957
|
|
gptkbp:dateEnacted
|
1861
1913
|
|
gptkbp:decisionsBindingOn
|
lower federal courts
|
|
gptkbp:effectiveUpon
|
enactment
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
Parliament of Malaysia
|
|
gptkbp:enforcedBy
|
gptkb:Bureau_of_Alcohol,_Tobacco,_Firearms_and_Explosives
gptkb:Department_of_Agriculture
gptkb:Department_of_Commerce
gptkb:Department_of_Defense
gptkb:Department_of_Education
gptkb:Department_of_Energy
gptkb:Department_of_Health_and_Human_Services
gptkb:Department_of_Homeland_Security
gptkb:Department_of_Housing_and_Urban_Development
gptkb:Department_of_Justice
gptkb:Department_of_Labor
gptkb:Department_of_State
gptkb:Department_of_Transportation
gptkb:Department_of_Veterans_Affairs
gptkb:Department_of_the_Interior
gptkb:Department_of_the_Treasury
gptkb:Drug_Enforcement_Administration
gptkb:Environmental_Protection_Agency
gptkb:Equal_Employment_Opportunity_Commission
gptkb:Federal_Bureau_of_Investigation
gptkb:Federal_Communications_Commission
gptkb:Federal_Trade_Commission
gptkb:Internal_Revenue_Service
gptkb:National_Labor_Relations_Board
gptkb:Occupational_Safety_and_Health_Administration
gptkb:Securities_and_Exchange_Commission
gptkb:Wage_and_Hour_Division
gptkb:federal_government_of_the_United_States
gptkb:Employee_Benefits_Security_Administration
gptkb:Office_of_Federal_Contract_Compliance_Programs
gptkb:Office_of_Labor-Management_Standards
gptkb:Office_of_Workers'_Compensation_Programs
gptkb:U.S._Department_of_Labor
gptkb:Malaysian_government
gptkb:Malaysian_judiciary
federal agencies
federal courts
|
|
gptkbp:established
|
1846
1891
1982
|
|
gptkbp:establishedBy
|
gptkb:United_States_Congress
gptkb:United_States_Constitution
|
|
gptkbp:establishedIn
|
12th century
|
|
gptkbp:establishes
|
gptkb:High_Courts
gptkb:Federal_Court_of_Malaysia
gptkb:Subordinate_Courts
High Court of Justice
equal employment opportunity
child labor standards
collective bargaining rights
recordkeeping requirements
anti-retaliation protections
family and medical leave rights
protections against age discrimination
protections against national origin discrimination
protections against pregnancy discrimination
protections against race discrimination
protections against religious discrimination
protections against sex discrimination
protections for people with disabilities
protections for veterans
protections for whistleblowers
union organizing rights
protections against genetic information discrimination
|
|
gptkbp:exciseTaxExamples
|
gptkb:beer
gptkb:gasoline
gptkb:tobacco
|
|
gptkbp:filingDeadline
|
gptkb:April_15
|
|
gptkbp:fiscalYear
|
annual
|
|
gptkbp:form
|
gptkb:IRS_Form_1040
gptkb:IRS_Form_1120
gptkb:IRS_Form_941
gptkb:IRS_Form_990
single civil court for England and Wales
|
|
gptkbp:function
|
resolve disputes under federal law
review constitutionality of laws
hear cases involving admiralty law
hear cases involving ambassadors
hear cases involving diversity jurisdiction
hear cases involving federal parties
hear cases involving states as parties
hear cases involving treaties
interpret federal law
|
|
gptkbp:governedBy
|
gptkb:Title_28_of_the_United_States_Code
|
|
gptkbp:governs
|
gptkb:citizenship
gptkb:transportation
education
finance
health
national defense
trade
foreign affairs
federal territories
|
|
gptkbp:handles
|
civil cases
criminal cases
|
|
gptkbp:handlesCases
|
federal civil cases
federal criminal cases
patent and copyright claims against the U.S. government
Indian claims
government contract disputes
monetary claims against the U.S. government
takings claims under the Fifth Amendment
tax refund suits
|
|
gptkbp:has_magistrate_judges
|
yes
|
|
gptkbp:hasClerk
|
gptkb:Clerk_of_Court
|
|
gptkbp:hasJury
|
gptkb:judge
petit jury
|
|
gptkbp:hasMagistrateJudge
|
United States Magistrate Judge
|
|
gptkbp:hasSeal
|
gptkb:Seal_of_the_United_States_District_Court
|
|
gptkbp:hasType
|
Article III court
Article I court
|
|
gptkbp:heldBy
|
bankruptcy cases
contract disputes
landlord and tenant disputes
personal injury claims
family law matters
|
|
gptkbp:highest_court_below
|
gptkb:Supreme_Court_of_the_United_States
|
|
gptkbp:highestCourt
|
gptkb:United_States_Supreme_Court
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
United States federal law
|
|
gptkbp:imposedBy
|
gptkb:United_States_federal_government
|
|
gptkbp:includes
|
gptkb:Fair_Labor_Standards_Act
gptkb:Family_and_Medical_Leave_Act
gptkb:National_Labor_Relations_Act
gptkb:Occupational_Safety_and_Health_Act
gptkb:United_States_federal_law
gptkb:constitutional_law
gptkb:law
gptkb:legislation
gptkb:public_administration
gptkb:United_States_Tax_Court
gptkb:United_States_bankruptcy_courts
gptkb:United_States_district_courts
gptkb:Age_Discrimination_in_Employment_Act
gptkb:United_States_courts_of_appeals
gptkb:crime
gptkb:United_States_Court_of_International_Trade
gptkb:United_States_Court_of_Appeals_for_the_Armed_Forces
gptkb:United_States_Court_of_Appeals_for_Veterans_Claims
gptkb:Civil_Rights_Act_of_1964_Title_VII
gptkb:Americans_with_Disabilities_Act
gptkb:United_States_Supreme_Court
gptkb:Equal_Pay_Act
civil law
treaties
statutes
commercial law
penalties for noncompliance
tax credits
federal income tax
tax exemptions
tax deductions
tax rates
filing requirements
federal corporate tax
federal estate tax
federal excise tax
federal gift tax
federal payroll tax
withholding requirements
Islamic law (in certain matters)
|
|
gptkbp:incomeTaxRatifiedBy
|
gptkb:Sixteenth_Amendment_to_the_United_States_Constitution
|
|
gptkbp:incomeTaxRatifiedYear
|
1913
|
|
gptkbp:incomeTaxType
|
progressive
|
|
gptkbp:inferior_court
|
gptkb:United_States_federal_law
|
|
gptkbp:influenced
|
gptkb:United_States_state_courts_of_common_pleas
|
|
gptkbp:influencedBy
|
gptkb:Islamic_jurisprudence
English common law
local customs
|
|
gptkbp:interpretedBy
|
gptkb:United_States_Tax_Court
gptkb:United_States_Supreme_Court
gptkb:Malaysian_courts
federal courts
federal appellate courts
federal district courts
|
|
gptkbp:judge
|
16
varies by circuit
|
|
gptkbp:judges_confirmed_by
|
gptkb:United_States_Senate
|
|
gptkbp:judgesConfirmedBy
|
gptkb:United_States_Senate
|
|
gptkbp:jurisdiction
|
gptkb:United_States
gptkb:United_States_federal_government
gptkb:United_States_federal_law
England and Wales
civil cases
criminal cases
appellate
constitutional law appeals
federal law appeals
|
|
gptkbp:language
|
gptkb:Malay
English
|
|
gptkbp:leader
|
Elena M. James (as of 2024)
|
|
gptkbp:legalBasis
|
gptkb:Sixteenth_Amendment_to_the_United_States_Constitution
|
|
gptkbp:level
|
gptkb:judge
intermediate appellate
|
|
gptkbp:locatedIn
|
gptkb:Westminster_Hall
|
|
gptkbp:location
|
gptkb:England
gptkb:United_States
gptkb:Wales
gptkb:Washington,_D.C.
various cities in the United States
various regional circuits
|
|
gptkbp:mainLegalCode
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:mainLine
|
gptkb:Acts_of_Parliament
gptkb:Federal_Constitution_of_Malaysia
Ordinances
Enactments
Subsidiary legislation
|
|
gptkbp:mainStatute
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:maximumLoanAmount
|
unlimited (since 2014)
|
|
gptkbp:mergedInto
|
High Court of Justice
|
|
gptkbp:notableCollection
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:number_of_circuits
|
13
|
|
gptkbp:numberOfFloors
|
94
|
|
gptkbp:officialLanguage
|
English
|
|
gptkbp:officialWebsite
|
https://uscfc.uscourts.gov/
|
|
gptkbp:originatedIn
|
gptkb:England
|
|
gptkbp:oversees
|
gptkb:United_States_Congress
|
|
gptkbp:parentOrganization
|
gptkb:Judicial_Conference_of_the_United_States
|
|
gptkbp:part_of
|
gptkb:United_States_federal_judiciary
|
|
gptkbp:partOf
|
gptkb:United_States_federal_judiciary
gptkb:federal_judiciary_of_the_United_States
English legal system
|
|
gptkbp:payrollTaxFunds
|
gptkb:Medicare
Social Security
|
|
gptkbp:penaltyForNonpayment
|
gptkb:crime
fines
interest
|
|
gptkbp:predecessor
|
gptkb:United_States_Court_of_Claims
|
|
gptkbp:presidedBy
|
United States District Judge
district judges
circuit judges
|
|
gptkbp:previouslyHad
|
local county courts
|
|
gptkbp:progressive
|
true
|
|
gptkbp:publishedIn
|
gptkb:Federal_Register
gptkb:United_States_Code
gptkb:law
gptkb:IRS_Publication_17
gptkb:United_States_Statutes_at_Large
IRS Publication 15
Federal Gazette
|
|
gptkbp:purpose
|
regulate overtime pay
regulate minimum wage
protect workers' rights
ensure workplace safety
prohibit employment discrimination
|
|
gptkbp:regulates
|
labor relations
federal taxation
|
|
gptkbp:relatedTo
|
gptkb:government
gptkb:state_order
gptkb:tax_law
labor unions
tax treaties
customary law
collective bargaining agreements
employment contracts
state labor laws
Sharia law (in personal matters for Muslims)
|
|
gptkbp:reorganizedAs
|
2014
|
|
gptkbp:repealedBy
|
subsequent statute
|
|
gptkbp:replacedBy
|
state law (in case of conflict)
multiple local county courts
state law (in federal matters)
|
|
gptkbp:revenueUsedFor
|
gptkb:government
gptkb:infrastructure
gptkb:social_reform
defense
education
health care
|
|
gptkbp:reviews_decisions_of
|
gptkb:United_States_district_courts
|
|
gptkbp:signedBy
|
gptkb:President_of_the_United_States
|
|
gptkbp:subject
|
judicial review
judicial interpretation
constitutional supremacy
congressional amendment
|
|
gptkbp:subjectToWithholding
|
true
|
|
gptkbp:subordinateUnit
|
gptkb:United_States_Supreme_Court
|
|
gptkbp:superior_court
|
gptkb:Supreme_Court_of_the_United_States
|
|
gptkbp:taxAuthorityWebsite
|
irs.gov
|
|
gptkbp:taxpayerIdentification
|
gptkb:Employer_Identification_Number
Social Security Number
|
|
gptkbp:termLength
|
15 years
lifetime appointment
life tenure (for Article III judges)
lifetime appointment (for judges)
|
|
gptkbp:types_of_cases
|
gptkb:United_States_federal_law
gptkb:constitutional_law
gptkb:public_administration
|
|
gptkbp:usedUntil
|
1875
|
|
gptkbp:vetoedBy
|
gptkb:President_of_the_United_States
|
|
gptkbp:wasPresidedBy
|
Chief Justice of the Common Pleas
|
|
gptkbp:wasSeparateFrom
|
gptkb:Court_of_Exchequer
gptkb:Court_of_King's_Bench
|
|
gptkbp:website
|
https://www.uscourts.gov/about-federal-courts/court-role-and-structure
uscourts.gov
|
|
gptkbp:bfsParent
|
gptkb:Fair_Labor_Standards_Act
gptkb:GI_Bill
gptkb:Glass-Steagall_Act
gptkb:Lend-Lease_Act
gptkb:Social_Security_Act
gptkb:Wagner_Act
gptkb:politics
|
|
gptkbp:bfsLayer
|
3
|
