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.

Aliases (13)

Internal Revenue Code of 1986 ×9
Internal Revenue Code of 1954 ×3
Internal Revenue Code Section 45D ×1
Internal Revenue Code criminal provisions ×1
Internal Revenue Code of 1939 ×1
Internal Revenue Code provisions on alcohol ×1
Internal Revenue Code section 32 ×1
Internal Revenue Code section 6038D ×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
United States federal tax law ×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 →
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 of 1939 → Internal Revenue Code of 1954 → Internal Revenue Code of 1986 →
interpretedBy	Supreme Court of the United States → 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 (56)

Subject (surface form when different)	Predicate
26 U.S.C. § 6672 → Subchapter C ("Internal Revenue Code of 1986") → Subchapter J → Subchapter L → Subchapter M ("Internal Revenue Code of 1986") → Subchapter S → 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 H – Financing of Presidential Election Campaigns → Subtitle I – Trust Fund Code →	partOf
Commissioner of Internal Revenue → Earned Income Tax Credit ("Internal Revenue Code section 32") → FATCA Form 8938 ("Internal Revenue Code section 6038D") → IRS Appeals Office → Internal Revenue Service → Low-Income Housing Tax Credit ("Section 42 of the Internal Revenue Code") → Oil Spill Liability Trust Fund → Tax Court Rules of Practice and Procedure → Taxpayer Advocate Service → Wage and Investment Division →	legalBasis
Community Renewal Tax Relief Act of 2000 ("Internal Revenue Code of 1986") → Pension Protection Act of 2006 ("Internal Revenue Code of 1986") → Public Law 111-148 ("Internal Revenue Code of 1986") → Tax Cuts and Jobs Act of 2017 ("Internal Revenue Code of 1986") → Tax Reform Act of 1986 ("Internal Revenue Code of 1954") →	amends
Internal Revenue Code ("Internal Revenue Code of 1939") → Internal Revenue Code ("Internal Revenue Code of 1954") → Internal Revenue Code ("Internal Revenue Code of 1986") →	hasVersion
Tax Court Memorandum Opinions → United States in tax litigation →	governedBy
Form W-2 → Office of Chief Counsel →	legalAuthority
Federal Alcohol Administration Act ("Internal Revenue Code provisions on alcohol") → Tax Court Reports →	relatedTo
Economic Recovery Tax Act of 1981 ("Internal Revenue Code of 1954") →	affected
Sixteenth Amendment to the United States Constitution →	affects
Employee Retirement Income Security Act of 1974 →	alsoCodifiedIn
Internal Revenue Service Restructuring and Reform Act of 1998 ("Internal Revenue Code of 1986") →	amended
Subchapter J ("Internal Revenue Code sections 641–692") →	codeSectionRange
Consolidated Omnibus Budget Reconciliation Act of 1985 →	codifiedIn
Internal Revenue Code ("Subchapter K") →	contains
Tax Reform Act of 1986 ("Internal Revenue Code of 1986") →	creates
IRS Criminal Investigation ("Internal Revenue Code criminal provisions") →	enforces
United States Tax Court →	governingLaw
United States Code ("Title 26 – Internal Revenue Code") →	hasComponent
Alcohol and Tobacco Tax and Trade Bureau →	hasLegalAuthorityUnder
Subchapter S ("United States federal tax law") →	jurisdiction
Congressional tax-writing committees →	oversees
IRC →	refersTo
11-400 →	relatedStatute
Title 26 of the United States Code →	shortName
New Markets Tax Credit Program ("Internal Revenue Code Section 45D") →	statutoryCitation