Subtitle F – Procedure and Administration
E92919
Subtitle F – Procedure and Administration is the portion of the U.S. Internal Revenue Code that sets out the rules and processes for tax assessment, collection, enforcement, and related administrative procedures.
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesTo |
Internal Revenue Service
ⓘ
certain criminal tax procedures ⓘ civil tax procedures ⓘ federal tax controversies ⓘ taxpayers subject to federal tax ⓘ |
| country | United States of America ⓘ |
| governs |
abatement of tax
ⓘ
assessment of tax ⓘ collection of tax ⓘ credits of tax ⓘ criminal tax procedure provisions ⓘ deficiency procedures ⓘ information reporting requirements ⓘ interest on underpayments and overpayments procedures ⓘ jeopardy assessments ⓘ judicial review of tax determinations ⓘ levies for taxes ⓘ liens for taxes ⓘ penalties and additions to tax procedures ⓘ refunds of tax ⓘ summons authority of the IRS ⓘ tax administration procedures ⓘ tax assessment procedures ⓘ tax collection due process ⓘ tax collection procedures ⓘ tax enforcement procedures ⓘ tax return filing procedures ⓘ |
| hasPurpose |
to establish enforcement mechanisms for federal taxes
ⓘ
to provide procedures for assessment and collection of federal taxes ⓘ to provide rules for the administration of federal taxes ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legalForm | federal statute ⓘ |
| partOf |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| regulates |
administrative powers of the IRS
ⓘ
procedures for IRS examinations and audits ⓘ procedures for tax court petitions ⓘ procedures for tax liens and levies ⓘ procedures for tax refunds ⓘ rights of taxpayers in tax procedures ⓘ statutes of limitation for tax assessment ⓘ statutes of limitation for tax collection ⓘ |
| subjectMatter |
tax administration
ⓘ
tax enforcement ⓘ tax procedure ⓘ |
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.