The Internal Revenue Code 2015 (Annotated)

The Internal Revenue Code 2015 (Annotated)
By:"United States Government"
Published on 2015-03-11 by Policy Reference Press

The Internal Revenue Code (IRC) also known as Title 26 of the United States Code is organized topically, into subtitles and sections, covering income tax (see 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. This publication is Hyper-linked and completely searchable with revisions for your convenience. Our eBooks boast features no other law references can match. We offer a full table of contents of all sections, hierarchical rich Kindle table of contents for browsing by chapter (joystick support), section by section browsing and a section by section appendix. Search the full text of all sections or search for a specific section. Key IRC Topics By Section: Sections Function ---------- ----------- 1–15 Tax rates 21–54 Credits (refundable and nonrefundable) 55–59A Alternative Minimum Tax & environmental tax 61–90 Definition of gross income (before deductions), including items specifically taxable 101–140 Specific exclusions from gross income 141–149 Private activity bonds 151–153 Personal exemptions; dependent defined 161–199 Deductions, including interest, taxes, losses, and business related items 211–224 Itemized deductions for individuals 241–250 Deductions unique to corporations 261–291 Nondeductible items, including special rules limiting or deferring deductions 301–386 Corporate transactions, including formation, distributions, reorganizations, liquidations (Subchapter C) 401–436 Pension and benefit plans: treatment of plans, employers, & beneficiaries 441–483 Accounting methods & tax years 501–530 Exempt organizations (charitable and other) 531–565 Accumulated earnings tax and personal holding companies 581–597 Banks: special rules for certain items 611–638 Natural resources provisions: depletion, etc. 641–692 Trusts & estates: definitions, income tax on same & beneficiaries 701–777 Partnerships: definitions, treatment of entities and members, special rules (Subchapter K) 801–858 Insurance companies: special rules, definitions 851–860 Regulated investment companies (mutual funds) and Real Estate Investment Trusts 861–865 Source of income (for international tax) 871–898 Tax on foreign persons/corporations; inbound international rules 901–908 Foreign tax credit 911–943 Exclusions of foreign income (mostly repealed) 951–965 Taxation of U.S. shareholders of controlled foreign corporations (Subpart F) 971–999 Other international tax provisions 1001–1092 Gains: definitions, characterization, and recognition; special rules 1201–1298 Capital gains: separate taxation and special rules 1301–1359 Interperiod adjustments; certain special rules 1361–1388 S Corporations and cooperative associations: flow-through rules 1391–1400T Empowerment, enterprise, and other special zones 1401–1403 Self-employment tax (like social security, below) 1441–1465 Withholding of tax on nonresidents 1501–1564 Consolidated returns and affiliated groups (corporations) 2001–2210 Estate tax on transfers at death 2501–2704 Gift tax and tax on generation skipping transfers 3101–3241 Social security and railroad retirement taxes 3301–3322 Unemployment taxes 3401–3510 Income tax withholding; payment of employment taxes 4001–5000 Excise taxes on specific goods, transactions, and industries 5001–5891 Alcohol, tobacco and firearms taxes and special excise tax rules 6001–6167 Tax returns: requirements, procedural rules, payments, settlements, extensions 6201–6533 Assessment, collection, and abatement; limitations on collection & refund 6601–6751 Interest and non-criminal penalties on underpayments or failures 6801–7124 Other procedural rules 7201–7344 Crimes, other offences, forfeitures, tax evasion 7401–7493 Judicial proceedings 7501–8023 Miscellaneous rules 9001–9834 Special taxes & funds (presidential election, highway, black lung, etc.)

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