Title 26 of the United States Code | DisamKB

Title 26 of the United States Code

E16845

federal statute tax law code title of the United States Code

Title 26 of the United States Code is the federal tax code of the United States, establishing the laws that govern the assessment and collection of federal taxes.

Aliases (2)

26 U.S.C. ×1
Title 26, United States Code ×1

Statements (57)

Predicate	Object
instanceOf	federal statute → tax law code → title of the United States Code →
abbreviation	IRC →
administeredBy	Internal Revenue Service →
appliesTo	federal estate and gift taxes → federal excise taxes → federal income tax on corporations → federal income tax on individuals → federal payroll taxes →
citationStyle	26 U.S.C. § [section number] →
contains	Subtitle A – Income Taxes → Subtitle B – Estate and Gift Taxes → Subtitle C – Employment Taxes → Subtitle D – Miscellaneous Excise Taxes → Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes → Subtitle F – Procedure and Administration → Subtitle G – The Joint Committee on Taxation → Subtitle H – Financing of Presidential Election Campaigns → Subtitle I – Trust Fund Code → Subtitle J – Coal Industry Health Benefits →
country	United States of America →
enactedBy	United States Congress →
enforcedBy	Internal Revenue Service → United States Department of the Treasury →
governs	assessment of federal taxes → collection of federal taxes → federal tax liabilities of taxpayers in the United States →
hasSection	26 U.S.C. § 1 → 26 U.S.C. § 162 → 26 U.S.C. § 170 → 26 U.S.C. § 401 → 26 U.S.C. § 501 → 26 U.S.C. § 61 → 26 U.S.C. § 6672 → 26 U.S.C. § 7201 →
jurisdiction	federal jurisdiction of the United States →
language	English →
legalForm	codified statute →
partOf	United States Code →
regulates	tax credits and deductions → tax penalties and sanctions → tax return filing requirements → tax withholding obligations →
shortName	Internal Revenue Code →
subjectMatter	employment taxes → estate tax → excise taxes → federal taxation → gift tax → income tax → information reporting → retirement plans → tax penalties → tax procedure and administration → tax-exempt organizations → withholding of tax →

Referenced by (18)

Subject (surface form when different)	Predicate
26 U.S.C. § 6672 → Federal Unemployment Tax Act → Health Insurance Portability and Accountability Act → Internal Revenue Code ("Title 26, United States Code") → Subchapter M → Subchapter S → Subtitle D – Miscellaneous Excise Taxes ("26 U.S.C.") →	codifiedIn
Commissioner of Internal Revenue → Internal Revenue Service → Tax Court Rules of Practice and Procedure →	legalBasis
Subtitle A – Income Taxes → Subtitle D – Miscellaneous Excise Taxes → Subtitle F – Procedure and Administration →	partOf
Internal Revenue Code → Internal Revenue Code →	alsoKnownAs
Highway Trust Fund → United States in tax litigation →	governedBy
Subchapter L →	citationContext