The Internal Revenue Code 2015 (Annotated)
The Internal Revenue Code (IRC) also known as Title 26 of the United States Code is organized topically, into subtitles and sections, covering income tax (see Income tax in the United States), payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service. This publication is Hyper-linked and completely searchable with revisions for your convenience. Our eBooks boast features no other law references can match. We offer a full table of contents of all sections, hierarchical rich Kindle table of contents for browsing by chapter (joystick support), section by section browsing and a section by section appendix. Search the full text of all sections or search for a specific section. Key IRC Topics By Section: Sections Function ---------- ----------- 1a15 Tax rates 21a54 Credits (refundable and nonrefundable) 55a59A Alternative Minimum Tax a environmental tax 61a90 Definition of gross income (before deductions), including items specifically taxable 101a140 Specific exclusions from gross income 141a149 Private activity bonds 151a153 Personal exemptions; dependent defined 161a199 Deductions, including interest, taxes, losses, and business related items 211a224 Itemized deductions for individuals 241a250 Deductions unique to corporations 261a291 Nondeductible items, including special rules limiting or deferring deductions 301a386 Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C) 401a436 Pension and benefit plans: treatment of plans, employers, a beneficiaries 441a483 Accounting methods a tax years 501a530 Exempt organizations (charitable and other) 531a565 Accumulated earnings tax and personal holding companies 581a597 Banks: special rules for certain items 611a638 Natural resources provisions: depletion, etc. 641a692 Trusts a estates: definitions, income tax on same a beneficiaries 701a777 Partnerships: definitions, treatment of entities and members, special rules (Subchapter K) 801a858 Insurance companies: special rules, definitions 851a860 Regulated investment companies (mutual funds) and Real Estate Investment Trusts 861a865 Source of income (for international tax) 871a898 Tax on foreign persons/corporations; inbound international rules 901a908 Foreign tax credit 911a943 Exclusions of foreign income (mostly repealed) 951a965 Taxation of U.S. shareholders of controlled foreign corporations (Subpart F) 971a999 Other international tax provisions 1001a1092 Gains: definitions, characterization, and recognition; special rules 1201a1298 Capital gains: separate taxation and special rules 1301a1359 Interperiod adjustments; certain special rules 1361a1388 S Corporations and cooperative associations: flow-through rules 1391a1400T Empowerment, enterprise, and other special zones 1401a1403 Self-employment tax (like social security, below) 1441a1465 Withholding of tax on nonresidents 1501a1564 Consolidated returns and affiliated groups (corporations) 2001a2210 Estate tax on transfers at death 2501a2704 Gift tax and tax on generation skipping transfers 3101a3241 Social security and railroad retirement taxes 3301a3322 Unemployment taxes 3401a3510 Income tax withholding; payment of employment taxes 4001a5000 Excise taxes on specific goods, transactions, and industries 5001a5891 Alcohol, tobacco and firearms taxes and special excise tax rules 6001a6167 Tax returns: requirements, procedural rules, payments, settlements, extensions 6201a6533 Assessment, collection, and abatement; limitations on collection a refund 6601a6751 Interest and non-criminal penalties on underpayments or failures 6801a7124 Other procedural rules 7201a7344 Crimes, other offences, forfeitures, tax evasion 7401a7493 Judicial proceedings 7501a8023 Miscellaneous rules 9001a9834 Special taxes a funds (presidential election, highway, black lung, etc.)Search the full text of all sections or search for a specific section.
| Title | : | The Internal Revenue Code 2015 (Annotated) |
| Author | : | United States Government |
| Publisher | : | Policy Reference Press - 2015-03-11 |
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