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  2. Handrail - Wikipedia

    en.wikipedia.org/wiki/Handrail

    The IRC and residential portion of the 2009 IBC define Type II [7] [8] handrail as follows: Type II. Handrails with a perimeter greater than 6 + 1 ⁄ 4 inches (159 mm) shall provide a graspable finger recess area on both sides of the profile.

  3. International Code Council - Wikipedia

    en.wikipedia.org/wiki/International_Code_Council

    International Code Council. The International Code Council (ICC) is an American nonprofit standards organization, sponsored by the building trades, which was founded in 1994 through the merger of three regional model code organizations in the American construction industry. [1] The organization creates the International Building Code (IBC), a ...

  4. Internal Revenue Code section 1031 - Wikipedia

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

    Section 1031 (a) of the Internal Revenue Code (26 U.S.C. § 1031) states the recognition rules for realized gains (or losses) that arise as a result of an exchange of like-kind property held for productive use in trade or business or for investment. It states that none of the realized gain or loss will be recognized at the time of the exchange.

  5. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. 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 ...

  6. Internal Revenue Code section 132(a) - Wikipedia

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

    A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...

  7. Internal Revenue Code section 1 - Wikipedia

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

    Internal Revenue Code section 1. 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. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section ...

  8. Internal Revenue Code section 79 - Wikipedia

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

    Internal Revenue Code section 79. Section 79 of the U.S. Internal Revenue Code sets out the U.S. Federal income tax law concerning term life insurance plans provided by employers. Tax benefits are available for both employers and participating employees, under certain conditions.

  9. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

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