Internal Revenue Code

E2192

United States federal law federal statute tax code

The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.

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All labels observed (27)

Label	Occurrences
Internal Revenue Code canonical	45
Internal Revenue Code of 1986	20
Internal Revenue Code of 1954	8
U.S. federal income tax law	2
Internal Revenue Code Section 403(b)	1
Internal Revenue Code Section 415(c)	1
Internal Revenue Code Section 45D	1
Internal Revenue Code Section 529	1
Internal Revenue Code coal excise tax provisions	1
Internal Revenue Code criminal provisions	1
Internal Revenue Code of 1939	1
Internal Revenue Code of 1986 and predecessors	1
Internal Revenue Code provisions on alcohol	1
Internal Revenue Code provisions on the Highway Trust Fund	1
Internal Revenue Code reorganization provisions	1
Internal Revenue Code section 32	1
Internal Revenue Code section 6038D	1
Internal Revenue Code sections 1471 through 1474	1
Internal Revenue Code sections 641–692	1
Section 42 of the Internal Revenue Code	1
Subchapter K	1
Title 26 – Internal Revenue Code	1
U.S. Internal Revenue Code	1
United States federal tax code	1
United States federal tax law	1
United States internal revenue laws	1
federal Internal Revenue Code	1

Statements (53)

Predicate	Object
instanceOf	United States federal law ⓘ federal statute ⓘ tax code ⓘ
abbreviation	IRC ⓘ
administeredBy	Internal Revenue Service ⓘ United States Department of the Treasury ⓘ
alsoKnownAs	Title 26 of the United States Code ⓘ
appliesTo	corporations ⓘ estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax-exempt organizations ⓘ trusts ⓘ
codifiedAs	26 U.S.C. ⓘ
contains	Subtitles A through K ⓘ parts ⓘ sections ⓘ subchapters ⓘ subparts ⓘ
country	United States of America ⓘ surface form: United States
currentCoreVersionEnactedIn	1954 ⓘ
defines	credits ⓘ deductions ⓘ gross income ⓘ information reporting requirements ⓘ taxable income ⓘ withholding requirements ⓘ
enactedBy	United States Congress ⓘ
governs	employment taxes ⓘ estate tax ⓘ excise taxes ⓘ federal income tax ⓘ gift tax ⓘ tax assessment ⓘ tax collection ⓘ tax penalties ⓘ tax procedure ⓘ
hasVersion	Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1939 Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1954 Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1986
interpretedBy	Supreme Court of the United States ⓘ United States courts of appeals ⓘ surface form: United States Courts of Appeals United States Tax Court ⓘ federal district courts ⓘ
legalBasisFor	IRS enforcement authority ⓘ federal tax administration ⓘ
partOf	United States Code ⓘ
providesFor	civil tax penalties ⓘ criminal tax offenses ⓘ
significantRevisionIn	1986 ⓘ
subjectMatter	federal revenue ⓘ taxation ⓘ
titleNumber	26 ⓘ

Referenced by (98)

Full triples — surface form annotated when it differs from this entity's canonical label.

Alcohol and Tobacco Tax and Trade Bureau → hasLegalAuthorityUnder → Internal Revenue Code ⓘ

United States Code → hasComponent → Internal Revenue Code ⓘ

this entity surface form: Title 26 – Internal Revenue Code

Internal Revenue Service → legalBasis → Internal Revenue Code ⓘ

New Markets Tax Credit Program → statutoryCitation → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code Section 45D

Internal Revenue Code → hasVersion → Internal Revenue Code self-linksurface differs ⓘ

this entity surface form: Internal Revenue Code of 1939

Internal Revenue Code → hasVersion → Internal Revenue Code self-linksurface differs ⓘ

this entity surface form: Internal Revenue Code of 1954

Internal Revenue Code → hasVersion → Internal Revenue Code self-linksurface differs ⓘ

this entity surface form: Internal Revenue Code of 1986

Federal Alcohol Administration Act → relatedTo → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code provisions on alcohol

Wage and Investment Division → legalBasis → Internal Revenue Code ⓘ

Appeals Office → legalBasis → Internal Revenue Code ⓘ

subject surface form: IRS Appeals Office

Office of Chief Counsel → legalAuthority → Internal Revenue Code ⓘ

IRC → refersTo → Internal Revenue Code ⓘ

IRC → contains → Internal Revenue Code ⓘ

subject surface form: Internal Revenue Code

this entity surface form: Subchapter K

United States Tax Court → governingLaw → Internal Revenue Code ⓘ

Congressional tax-writing committees → oversees → Internal Revenue Code ⓘ

Title 26 of the United States Code → shortName → Internal Revenue Code ⓘ

Low-Income Housing Tax Credit → legalBasis → Internal Revenue Code ⓘ

this entity surface form: Section 42 of the Internal Revenue Code

Commissioner of Internal Revenue → legalBasis → Internal Revenue Code ⓘ

Oil Spill Liability Trust Fund → legalBasis → Internal Revenue Code ⓘ

United States in tax litigation → governedBy → Internal Revenue Code ⓘ

Form W-2 → legalAuthority → Internal Revenue Code ⓘ

Employee Retirement Income Security Act of 1974 → alsoCodifiedIn → Internal Revenue Code ⓘ

Pension Protection Act of 2006 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Consolidated Omnibus Budget Reconciliation Act of 1985 → codifiedIn → Internal Revenue Code ⓘ

FATCA Form 8938 → legalBasis → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code section 6038D

Tax Reform Act of 1986 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

Tax Reform Act of 1986 → creates → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Earned Income Tax Credit → legalBasis → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code section 32

Internal Revenue Service Restructuring and Reform Act of 1998 → amended → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Taxpayer Advocate Service → legalBasis → Internal Revenue Code ⓘ

Economic Recovery Tax Act of 1981 → affected → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

IRS Criminal Investigation → enforces → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code criminal provisions

Community Renewal Tax Relief Act of 2000 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subchapter S → partOf → Internal Revenue Code ⓘ

Subchapter S → jurisdiction → Internal Revenue Code ⓘ

this entity surface form: United States federal tax law

Tax Court Rules of Practice and Procedure → legalBasis → Internal Revenue Code ⓘ

Tax Court Reports → relatedTo → Internal Revenue Code ⓘ

Subchapter C → partOf → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Tax Court Memorandum Opinions → governedBy → Internal Revenue Code ⓘ

Subchapter J → partOf → Internal Revenue Code ⓘ

Subchapter J → codeSectionRange → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code sections 641–692

Subchapter L → partOf → Internal Revenue Code ⓘ

Subchapter M → partOf → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Sixteenth Amendment to the United States Constitution → affects → Internal Revenue Code ⓘ

Tax Cuts and Jobs Act of 2017 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subtitle A – Income Taxes → partOf → Internal Revenue Code ⓘ

Subtitle B – Estate and Gift Taxes → partOf → Internal Revenue Code ⓘ

Subtitle D – Miscellaneous Excise Taxes → partOf → Internal Revenue Code ⓘ

Subtitle F – Procedure and Administration → partOf → Internal Revenue Code ⓘ

Subtitle H – Financing of Presidential Election Campaigns → partOf → Internal Revenue Code ⓘ