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  2. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    It is codified in statute as Title 26 of the United States Code. [1] The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service.

  3. Cheek v. United States - Wikipedia

    en.wikipedia.org/wiki/Cheek_v._United_States

    Case history; Prior: Certiorari to the United States Court of Appeals for the Seventh Circuit: Holding (1) A genuine, good faith belief that one is not violating the Federal tax law based on a misunderstanding caused by the complexity of the tax law is a defense to a charge of "willfulness", even though that belief is irrational or unreasonable; (2) a belief that the Federal income tax is ...

  4. Tax protester statutory arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_statutory...

    The official Internal Revenue Service web site contains references to specific code sections and case law, [43] including 26 U.S.C. § 6011 (duty to file returns in general); 26 U.S.C. § 6012 (duty to file income tax returns in particular); and 26 U.S.C. § 6151 (duty to pay tax at time return is required to be filed) [44] and 26 U.S.C. § 61 ...

  5. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Corporate tax provisions are incorporated in Title 26 of the United States Code, known as the Internal Revenue Code. The present rate of tax on corporate income was adopted in the Tax Reform Act of 1986. [15] In 2010, corporate tax revenue constituted about 9% of all federal revenues or 1.3% of GDP. [16]

  6. Tax Anti-Injunction Act - Wikipedia

    en.wikipedia.org/wiki/Tax_Anti-Injunction_Act

    The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867. The statute provides that with 14 specified exceptions, "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed".

  7. Legal Information Institute - Wikipedia

    en.wikipedia.org/wiki/Legal_Information_Institute

    The Legal Information Institute (LII) is a non-profit public service of Cornell Law School that provides no-cost access to current American and international legal research sources online.

  8. Title 1 of the United States Code - Wikipedia

    en.wikipedia.org/wiki/Title_1_of_the_United...

    Title I was originally passed by the 80th Congress in 1947, along with titles 3, 4, 6, 9, & 17. [3] Chapter 1 was influenced [ 4 ] by the "Dictionary Act" [ 5 ] passed in the 41st Congress . References

  9. Jencks Act - Wikipedia

    en.wikipedia.org/wiki/Jencks_Act

    It is incumbent upon the defense to file a motion with the court that it believes that the failure of the prosecution to produce the document is a violation of the Jencks Act. [105] [106] If the interests of justice require such, the trial is properly called a mistrial. [13] [104]