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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. The Code's implementing federal agency is the Internal Revenue Service.

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  • Internal Revenue Code (en)
  • Internal Revenue Code (de)
  • Internal Revenue Code (fr)
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  • Der Internal Revenue Code (kurz: IRC) ist das nationale Bundesgesetz zur Besteuerung von Individuen und Organisation in den USA. Es ist der 26. Titel des United States Code (USC), also des gesammelten Bundesrechts der Vereinigten Staaten von Amerika. Der IRC ist nach Themen aufgeteilt. Unter jedem Thema (topic) finden sich Unterthemen (subtitles) mit mehreren Abschnitt (sections). Diese Themen betreffen die Einkommensteuer, Lohnsteuer, Grundsteuer und Abgaben sowie die dazugehörigen Verwaltungsanweisungen. Die Steuergesetzgebung wird von der Bundesbehörde Internal Revenue Service überwacht. (de)
  • 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. The Code's implementing federal agency is the Internal Revenue Service. (en)
  • 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. (fr)
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