Subtitle A – Income Taxes
E92916
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Subtitle A of the Internal Revenue Code | 1 |
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
body of federal tax law
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesTo |
Subchapter S
ⓘ
surface form:
S corporations
corporate taxpayers ⓘ estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax‑exempt organizations (for certain income tax rules) ⓘ trusts ⓘ |
| citedAs |
Subtitle A – Income Taxes
self-linksurface differs
ⓘ
surface form:
Subtitle A of the Internal Revenue Code
|
| contains |
Chapter 1 – Normal Taxes and Surtaxes
ⓘ
Chapter 10 – Estate and Trust Income Tax ⓘ Chapter 11 – Additional Income Taxes ⓘ Chapter 2 – Tax on Self‑Employment Income ⓘ Chapter 2A – Unearned Income Medicare Contribution ⓘ Subchapter N ⓘ
surface form:
Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations
Chapter 4 – Taxes to Enforce Reporting on Certain Foreign Accounts ⓘ Chapter 5 – Tax on Transfers to Avoid Income Tax ⓘ Chapter 6 – Consolidated Returns ⓘ Chapter 7 – The Tax Court of the United States ⓘ Chapter 8 – Special Provisions Applicable to Insurance Companies ⓘ Chapter 9 – Tax on Certain Imported Substances ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| defines |
credits against federal income tax
ⓘ
deductions for federal income tax purposes ⓘ filing requirements for income tax returns ⓘ gross income for federal income tax purposes ⓘ taxable income for federal income tax purposes ⓘ withholding obligations for income tax ⓘ |
| establishes |
income tax rates for corporations
ⓘ
income tax rates for individuals ⓘ rules for capital gains and losses ⓘ rules for computation of taxable income ⓘ rules for depreciation and amortization for income tax ⓘ rules for foreign income and foreign tax credits ⓘ rules for net operating losses ⓘ rules for recognition of income ⓘ rules for timing of deductions ⓘ rules for withholding on nonresident aliens and foreign corporations ⓘ |
| governs |
federal income taxation of corporations
ⓘ
federal income taxation of individuals ⓘ federal income taxation of other entities ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| language | English ⓘ |
| legalBasisFor |
assessment of federal income tax
ⓘ
collection of federal income tax ⓘ enforcement of federal income tax ⓘ |
| partOf |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| subjectMatter | federal income taxation ⓘ |
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Subtitle A of the Internal Revenue Code