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The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III (Pub. L. 105–206 (text), 112 Stat. 685, enacted July 22, 1998), resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986.
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.
112-7: March 31, 2011 Airport and Airway Extension Act of 2011: Amended the Internal Revenue Code to extend the funding and expenditure authority of the Airport and Airway Trust Fund, and Title 49, United States Code, to extend the Airport Improvement Program. 112-8: April 9, 2011 Further Additional Continuing Appropriations Amendments, 2011
One argument is that the definitions of "state" and "United States" in most subparts and the general definition in the Internal Revenue Code are what other amending code sections [clarification needed] [1] [2] refer to as "a special definition of 'state'", where the statutory definitions include the District of Columbia, Puerto Rico, and some other territories, without mentioning the 50 states.
The Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112–96 (text), H.R. 3630, 126 Stat. 156, enacted February 22, 2012), also known as the "payroll tax cut", was an Act of the United States Congress.
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Internal Revenue Code: Jordan Marsh Co. v. Commissioner, 269 F.2d 453 ... Petitioner claimed the transaction was a sale under 26 U.S.C. § 112(a) ...
A provision amending the Internal Revenue Code of 1986 imposed of 3 percent withholding on certain payments made to vendors by government entities, starting on January 1, 2011. This implementation was pushed back to January 1, 2013. It was almost immediately criticized, and in October, 2011 the House passed HR 674 to repeal the provision ...