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  2. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.

  3. Treasury regulations - Wikipedia

    en.wikipedia.org/wiki/Treasury_regulations

    Section 7805 of the Internal Revenue Code gives the United States Secretary of the Treasury the power to create the necessary rules and regulations for enforcing the Internal Revenue Code. [2] These regulations, including but not limited to the "Income Tax Regulations," are located in Title 26 of the Code of Federal Regulations, or "C.F.R ...

  4. Category:Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Category:Internal_Revenue_Code

    It can be found in Title 26 of the United States Code. Subcategories. ... 26 USC 102(c) Internal Revenue Code section 132(a) Internal Revenue Code section 162(a)

  5. Partnership taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Partnership_taxation_in...

    The rules governing partnership taxation, for purposes of the U.S. Federal income tax, are codified according to Subchapter K of Chapter 1 of the U.S. Internal Revenue Code (Title 26 of the United States Code). Partnerships are "flow-through" entities. Flow-through taxation means that the entity does not pay taxes on its income.

  6. The Internal Revenue Code has three elements that ... - AOL

    www.aol.com/internal-revenue-code-three-elements...

    The Internal Revenue Code, which Stephen King declares is “the scariest thing he has ever read," has three major elements that address and acknowledge the value of added and/or advanced ...

  7. United States Code - Wikipedia

    en.wikipedia.org/wiki/United_States_Code

    Title 25: Indians: Title 26: Internal Revenue Code: Title 27: Intoxicating Liquors: Title 28: Judiciary and Judicial Procedure: 1948 Title 29: Labor Title 30: Mineral Lands and Mining: Title 31: Money and Finance 1982 Title 32: National Guard: 1956 Title 33: Navigation and Navigable Waters Title 34: Crime Control and Law Enforcement [36] Title ...

  8. Internal Revenue Code section 1 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid.

  9. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    Page from the Congressional Record containing a transcript of the passage of the amendment. Paragraph (3) of subsection (c) within section 501 of Title 26 (Internal Revenue Code) of the U.S. Code (U.S.C.) describes organizations which may be exempt from U.S. Federal income tax. 501(c)(3) is written as follows, [4] with the Johnson Amendment in bold letters: [5]

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