About: Internal Revenue Code section 1

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Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section appears as follows: * Subtitle A – Income Taxes (§§ 1–1563) * Chapter 1 – Normal Taxes and Surtaxes (§§ 1–1400T) * Subchapter A – Determination of Tax Liability (§§ 1–59A) * Part I – Tax on Individuals (§§ 1–5) * Section 1 – Tax imposed

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  • Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section appears as follows: * Subtitle A – Income Taxes (§§ 1–1563) * Chapter 1 – Normal Taxes and Surtaxes (§§ 1–1400T) * Subchapter A – Determination of Tax Liability (§§ 1–59A) * Part I – Tax on Individuals (§§ 1–5) * Section 1 – Tax imposed (en)
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  • Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section appears as follows: * Subtitle A – Income Taxes (§§ 1–1563) * Chapter 1 – Normal Taxes and Surtaxes (§§ 1–1400T) * Subchapter A – Determination of Tax Liability (§§ 1–59A) * Part I – Tax on Individuals (§§ 1–5) * Section 1 – Tax imposed (en)
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  • Internal Revenue Code section 1 (en)
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