Search results
Results from the WOW.Com Content Network
The 1954 Code replaced the 1939 Code as title 26 of the United States Code. The 1954 Code temporarily extended the Revenue Act of 1951 's 5 percentage point increase in corporate tax rates through March 31, 1955, increased depreciation deductions by providing additional depreciation schedules, and created a 4 percent dividend tax credit for ...
This template links to the Cornell University Law School U.S. Code database and allows for linking to specific titles and sections of the United States Code. Template parameters [Edit template data] Parameter Description Type Status Title 1 The title number of the U.S. Code. Example 26 Number required Section 2 The section number of the U.S. Code. Example 501 Number required End section 3 The ...
1.2 Same output via main template. 2 List of all United States legal citation templates. Toggle the table of contents. Template: United States Code section. 5 languages.
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]
Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 61) defines "gross income," the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived
The Tax Anti-Injunction Act, currently codified at 26 U.S.C. § 7421, is a United States federal law originally enacted in 1867.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".
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.
Title: Section: Description USC via Cornell: description of the section {{United States Code section}}, {} Title: Section (pipe) USC via Cornell: when citing one of a series of USC sections, where it would be redundant to display the full citation for each section, this template can be used to display only the section number.