Internal Revenue Code

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Internal Revenue Code

The various statutes and regulations making up federal tax law.

Internal Revenue Code

The unified law of taxation in the United States. It outlines how individuals and corporations are taxed as well as which deductions and credits are allowed, and how they are to be applied. The Code also covers estate taxes, gift taxes, and payroll taxes. The current version of the Internal Revenue Code was introduced in 1986, though it has been amended since. Critics of the code contend that it is needlessly complicated.

Internal Revenue Code

The tax law of the United States.
References in periodicals archive ?
Count One: Seeks recognition of True the Vote as a 501(c)3 tax exempt organization pursuant to 26 USC Section 7428.
The IRS appealed, arguing that the (1) bankruptcy court lacked subject matter jurisdiction to order the IRS to consider the OIC and (2) order violated the Anti Injunction Act in 26 USC Section 7421(a).
1) 11 USC 523(a)(A)and507(a)(7)(A)(i) (2) 11 USC 523(a)(1) (3) 11 USC 523(a)(1)(a) and 507(a)(7)(A)(ii) (4) 26 USC 6672 (5) 11 USC 523(a)(7) (6) 11 USC 523(a)(1)(A)and507(a)(7)(A)(i) (7) 11 USC 523(a)(1)(B)and11 USC 523(a)(7)(B) (8) In RE D'AVANZA 89 USTCpara9503, 64 AFTR 2d 89-5611 (BCDC Fla, 1989); In re BERGSTROM 68 AFTR 2d 91-5886 (9) 26 USC 6020(b) (20) 26 USC 7122 (11) 11 USC 507(a)(7)(B)(iii) and 11 USC 523(A)(1)(A)