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Internal and Revenue
On motion of the Amici Curiae, the court directed that a ruling be obtained from the Commissioner of Internal Revenue as to the federal income tax consequences of the Government's plan.
You may apply for such an extension by filing Form 2688, Application For Extension Of Time To File, with the District Director of Internal Revenue for your district, or you may make your application in a letter.
All checks and money orders should be made payable to Internal Revenue Service.
Send your return to the Director of Internal Revenue for the district in which you have your legal residence or principal place of business.
If you have neither a legal residence nor a principal place of business in any Internal Revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md..
If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..
Other sections of the 1954 Internal Revenue Code provide for survival of certain of a transferor's tax attributes following a tax-free reorganization.
His lawyer had sent him a statement on his overdue alimony, and there was a letter from the Collector of Internal Revenue asking him to stop in his office and explain last year's exemptions.
Alan Jay Lerner's pattern of financial mismanagement continued until his death from cancer in 1986, when he reportedly owed the US Internal Revenue Service over US $ 1, 000, 000 in back taxes, and was unable to pay for his final medical expenses.
From 1971 to 1975, BJU admitted only married blacks, although the Internal Revenue Service ( IRS ) had already determined in 1970 that " private schools with racially discriminatory admissions policies " were not entitled to federal tax exemption.
On January 19, 1976, the Internal Revenue Service notified the university that its tax exemption had been revoked retroactively to December 1, 1970.
* EA ( Enrolled Agent ) by the Internal Revenue Service ( IRS )
* IRS Criminal Investigation Division, which investigates violations of the U. S. Internal Revenue Code
Note that outside of the US military and some US government agencies, including the Internal Revenue Service, this format is usually referred to as " ordinal date ", rather than " Julian date "
Similarly, section 7482 of the Internal Revenue Code provides that the U. S. Supreme Court and the federal courts of appeals may impose penalties where the taxpayer's appeal of a U. S. Tax Court decision was " maintained primarily for delay " or where " the taxpayer's position in the appeal is frivolous or groundless.
:: Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income.
Crain asserts that he " is not subject to the jurisdiction, taxation, nor regulation of the state ," that the " Internal Revenue Service, Incorporated " lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.
The constitutionality of our income tax system — including the role played within that system by the Internal Revenue Service and the Tax Court — has long been established.
A July 2009 Gallup Poll found only 30 % Americans thought the Fed was doing a good or excellent job, a rating even lower than that for the Internal Revenue Service, which drew praise from 40 %.

Internal and Code
# claims, records, or statements made under the Internal Revenue Code of 1986 which would include tax fraud ;
Under his administration, Section 936 of the U. S. Internal Revenue Tax Code () was implemented as an economic incentive.
* Exemption from some aspects of the Internal Revenue Code See also: Puerto Rico Tax and Customs Laws
The Internal Revenue Code is the statutory basis of federal tax law in the United States.
The Code of Federal Regulations is the Internal Revenue Service's own regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable.
On July 3, 2007, the Court ( through the original three-judge panel ) ruled ( 1 ) that the taxpayer's compensation was received on account of a non-physical injury or sickness ; ( 2 ) that gross income under section 61 of the Internal Revenue Code does include compensatory damages for non-physical injuries, even if the award is not an " accession to wealth ," ( 3 ) that the income tax imposed on an award for non-physical injuries is an indirect tax, regardless of whether the recovery is restoration of " human capital ," and therefore the tax does not violate the constitutional requirement of Article I, Section 9, Clause 4, that capitations or other direct taxes must be laid among the states only in proportion to the population ; ( 4 ) that the income tax imposed on an award for non-physical injuries does not violate the constitutional requirement of Article I, Section 8, Clause 1, that all duties, imposts and excises be uniform throughout the United States ; ( 5 ) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.
* Title 26 is also known as the Internal Revenue Code.
Much of Title 26 is administered and enforced by the Internal Revenue Service and is one of the largest portions of the Code.
A 401 ( k ) is a type of retirement savings account in the U. S., which takes its name from subsection 401 ( k ) of the Internal Revenue Code ( Title 26 of the United States Code ).
The section of the Internal Revenue Code that made 401 ( k ) plans possible was enacted into law in 1978.
Any withdrawal that is permitted before the age of 59½ is subject to an excise tax equal to ten percent of the amount distributed ( on top of the ordinary income tax that has to be paid ), including withdrawals to pay expenses due to a hardship, except to the extent the distribution does not exceed the amount allowable as a deduction under Internal Revenue Code section 213 to the employee for amounts paid during the taxable year for medical care ( determined without regard to whether the employee itemizes deductions for such taxable year ).
The loan itself is not taxable income nor subject to the 10 % penalty as long as it is paid back in accordance with section 72 ( p ) of the Internal Revenue Code.
Even though the term " 401 ( k )" is a reference to a specific provision of the U. S. Internal Revenue Code section 401, it has become so well known that some other nations use it as a generic term to describe analogous legislation.
Category: Internal Revenue Code
* 1954: Internal Revenue Code PL 83-591
As part of its administration of Federal tax, the Treasury issues a wide range of documents providing its interpretation of the Internal Revenue Code ( IRC ), which each document having a varying level of weight for which the tax payer may rely:
It was an act " to amend the Internal Revenue Code of 1954 to encourage economic growth through reductions in individual income tax rates, the expensing of depreciable property, incentives for small businesses, and incentives for savings, and for other purposes ".
The Internal Revenue Code does not contain any definition or rules dealing with the issue of when a worker should be characterized for tax purposes as an employee, rather than as an independent contractor.
" A suicide note by software professional Joseph Stack, who flew his airplane into a building housing IRS offices in February 2010, blamed his problems on many factors, including the Section 1706 change in the Internal Revenue Code, though no intermediary firm is mentioned, and failure to file a return was admitted.
Section 2 ( a ) of the Act also officially changed the name of the Internal Revenue Code from the Internal Revenue Code of 1954 to the Internal Revenue Code of 1986.

Internal and IRC
Under the Internal Revenue Code (" IRC ") dealing with life insurance benefits paid due to the death of the insured, the benefits are usually excluded from the taxable income of the beneficiary.
Also, the Advertising, Labeling, and Formulation Division ( ALFD ) implements and enforces a broad range of statutory and compliance provisions of the Internal Revenue Code ( IRC ) and the Federal Alcohol Administration Act ( the Act ).
Federal tax law provides tax benefits to non profit organizations recognized as exempt from federal income tax under section 501 ( c )( 3 ) of the Internal Revenue Code ( IRC ).
Internal Revenue Code Section 5891 entitled " Structured Settlement Factoring Transactions " deals with the excise tax imposed on the " factoring discount " ( see IRC 5891 ( c )( 4 )), when there is a purchase of structured settlement payment rights and the exceptions to the excise tax.
On August 16, 1954, in connection with a general overhaul of the Internal Revenue Service, the IRC was greatly reorganized by the 83rd United States Congress and expanded ( by Chapter 736, ).
The Act created the Energy Efficient Commercial Buildings Tax Deduction, a special financial incentive designed to reduce the initial cost of investing in energy-efficient building systems via an accelerated tax deduction under section § 179D of the Internal Revenue Code ( IRC ) Many building owners are unaware that the Act of 2005 includes a tax deduction (§ 179D ) for investments in " energy efficient commercial building property " designed to significantly reduce the heating, cooling, water heating and interior lighting cost of new or existing commercial buildings placed into service between January 1, 2006 and December 31, 2013.

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