Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax code
|
| gptkbp:basedOn |
principles of equity
principles of simplicity principles of efficiency |
| gptkbp:contains |
tax rates
credits deductions |
| gptkbp:criticism |
complexity
inequities loopholes |
| gptkbp:defines |
tax liabilities
taxable income tax exemptions |
| gptkbp:enforces |
IRS_agents
|
| gptkbp:established |
gptkb:United_States_Congress
|
| gptkbp:governs |
federal taxation
|
| gptkbp:has_implications_for |
numerous provisions
|
| https://www.w3.org/2000/01/rdf-schema#label |
United States tax code
|
| gptkbp:impact |
businesses
non-profit organizations individual taxpayers |
| gptkbp:includes |
income tax provisions
capital gains tax provisions corporate tax provisions employment tax provisions estate tax provisions excise tax provisions gift tax provisions |
| gptkbp:influenced |
political factors
|
| gptkbp:is_a_platform_for |
tax planning
tax compliance tax enforcement |
| gptkbp:is_a_source_of |
revenue for the government
|
| gptkbp:is_a_subject_of |
public debate
judicial review amendments government oversight lobbying efforts taxpayer education legal scholarship taxpayer advocacy |
| gptkbp:is_evaluated_by |
tax courts
|
| gptkbp:is_used_in |
tax policy changes
|
| gptkbp:isUpdatedBy |
tax reform legislation
|
| gptkbp:mandates |
self-employment tax
retirement accounts health savings accounts alternative minimum tax foreign income taxation |
| gptkbp:operates_in |
gptkb:Internal_Revenue_Service
|
| gptkbp:provides |
tax audits
|
| gptkbp:publishedBy |
Title_26_of_the_United_States_Code
|
| gptkbp:requires |
tax returns
|