Regulation References

  1. Internal revenue code
  2. Your Federal Income Tax (Publication 17)
  3. Sarbanes-Oxley Act of 2002 (SOX)
  4. Securities Act of 1933
  5. Securities Exchange Act of 1934
  6. IRS Forms and Publications

INTERNAL REVENUE CODE

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).
The Internal Revenue Code (or IRC; more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes and statutory excise taxes. The Internal Revenue Code is published as Title 26 of the United States Code (USC), and is also known as the internal revenue title. Its governing authority is the Internal Revenue Service.

  • Subtitle A—Income Taxes
  • Subtitle B—Estate and Gift Taxes
  • Subtitle C—Employment Taxes
  • Subtitle D—Miscellaneous Excise Taxes
  • Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
  • Subtitle F—Procedure and Administration
  • Subtitle G—The Joint Committee on Taxation
  • Subtitle H—Financing of Presidential Election Campaigns
  • Subtitle I—Trust Fund Code
  • Subtitle J—Coal Industry Health Benefits
  • Subtitle K—Group Health Plan Requirements

  • Source :
    http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html
    http://en.wikipedia.org/wiki/Internal_Revenue_Code
    http://www.irs.gov/taxpros/article/0,,id=98137,00.html#irc

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