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The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering 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.

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  • Internal Revenue Code
  • Internal Revenue Code
  • Internal Revenue Code
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  • Der Internal Revenue Code (IRC) ist der Hauptbestandteil des Bundessteuergesetzes der USA. Er ist nach Themen aufgebaut und umfasst die Einkommensteuer, Lohnsteuer, Schenkungsteuer, und gesetzliche Verbrauchsteuern. Der Internal Revenue Service (IRS) ist die Bundessteuerbehörde der Vereinigten Staaten von Amerika und dem US-Finanzministerium unterstellt. Der IRS wacht über die Einhaltung des IRC und erlässt hierzu unter anderem Regulierungsvorschriften "Proposed Regulations".
  • The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering 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.
  • L’Internal Revenue Code (IRC) est la principale composante du code fédéral des impôts des États-Unis. Il est structuré autour de thèmes comprenant l’impôt fédéral sur le revenu, les taxes sur les traitements et salaires, l’impôt sur les donations, la taxe foncière et les taux des droits d’accise. Il correspond à l’article 26 du Code des États-Unis. L’Internal Revenue Service (IRS), rattaché au département du Trésor des États-Unis, est l’autorité fiscale fédérale des États-Unis chargée de l’administration de l’IRC.
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