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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.
Under the Internal Revenue Code returns can be classified as either tax returns or information returns, although the term "tax return" is sometimes used to describe both kinds of returns in a broad sense. Tax returns, in the more narrow sense, are reports of tax liabilities and payments, often including financial information used to compute the ...
Internal Revenue Code section 6109(d) provides: "The social security account number issued to an individual for purposes of section 205(c)(2)(A) of the Social Security Act [codified as 42 U.S.C. § 405(c)(2)(A)] shall, except as shall otherwise be specified under regulations of the Secretary [of the Treasury or his delegate], be used as the ...
The successor to section 22 of the 1939 Code is section 61 of the current Internal Revenue Code of 1986, as amended.) The Court held that "this language was used by Congress to exert in this field the full measure of its taxing power", id., and that "the Court has given a liberal construction to this broad phraseology in recognition of the ...
The Internal Revenue Code defines a long-term resident as any individual who is a lawful permanent resident of the United States in at least 8 taxable years during the period of 15 taxable years ending with the taxable year during which the expatriation occurs. [14]
Revenue Act of 1950; Excess profits tax (1950) P.L. 82-183 Enacted 10/20/51 Revenue Act of 1951; P.L. 83-324 Enacted 03/31/54 Excise Tax Reduction Act of 1954; P.L. 83-517 Enacted 07/22/1954 Revised Organic Act of the Virgin Islands; P.L. 83-591 Enacted 08/16/54 Internal Revenue Code of 1954; P.L. 83-703 Enacted 08/30/1954 Atomic Energy Act of 1954
Under Internal Revenue Code section 3402(f)(2) and related U.S. Treasury regulations, an employee must provide the employer with a Federal Form W-4, "Employee's Withholding Allowance Certificate."
Internal Revenue Code section 897, as enacted by FIRPTA, [4] treats the gain on a disposition of an interest in US real property as effectively connected income subject to regular federal income tax. To ensure tax collection from foreign taxpayers, FIRPTA requires U.S. real property interest buyers to withhold 15% of the sales price.