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Internal Revenue Code

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The various statutes and regulations making up federal tax law.

Internal Revenue Code

The tax law of the United States.

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References in periodicals archive

401
Constructive Sale Rule - Section 1259
gross income
Internal Revenue Service (IRS)
Nonqualified Stock Options - NSOs
qualified plan

Qualified retirement plan
Qualified Retirement Plan (Qualified Plan)
Subchapter S (S Corporation)
Tax-sheltered annuity
True lease

The publication reproduces the full text of the tax provisions contained in the Pension Protection Act of 2006 (PPA '06) that amend the Internal Revenue Code, and the Joint Committee on Taxation's Technical Explanation of the PPA '06.

Pension Protection Act of 2006--Text of H.R. 4 and JCT Explanation, ... by Fink, Philip R. / The Tax Adviser

Provisions in the Internal Revenue Code bar all tax-exempt organizations that hold the 501(c)(3) designation from endorsing or opposing candidates or intervening in elections.

Churches and partisan politics: a bad mix by Boston, Rob / The Humanist

The retirement fund is in substantial compliance with the Internal Revenue Code

Bankruptcy protection for IRAs and retirement plans: tracing ... by Goldberg, Seymour / Journal of Accountancy

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