Subtitle I – Trust Fund Code
E92921
Subtitle I – Trust Fund Code is a section of the U.S. Internal Revenue Code that sets out rules governing federal trust funds and the management of certain dedicated tax revenues.
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| appliesTo |
federal budget accounts designated as trust funds
ⓘ
special funds financed by earmarked taxes ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| defines |
rules for accounting for trust fund balances
ⓘ
rules for crediting receipts to trust funds ⓘ rules for disbursements from trust funds ⓘ |
| enforcedBy | Internal Revenue Service ⓘ |
| governs |
federal trust funds
ⓘ
management of dedicated tax revenues ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| language | English ⓘ |
| legalForm | statutory code ⓘ |
| legalSystem | United States federal law ⓘ |
| levelOfGovernment | federal ⓘ |
| partOf | Internal Revenue Code ⓘ |
| purpose |
to ensure proper management of dedicated federal tax revenues
ⓘ
to provide legal rules for federal trust fund revenues and expenditures ⓘ |
| regulates |
allocation of earmarked federal taxes
ⓘ
collection of earmarked federal taxes ⓘ use of earmarked federal taxes ⓘ |
| relatedTo |
earmarked revenue streams
ⓘ
federal budget process ⓘ federal entitlement programs ⓘ |
| subjectMatter |
dedicated federal taxes
ⓘ
trust funds ⓘ |
| usedBy |
Congressional tax-writing committees
ⓘ
Office of Management and Budget ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.