- United States Internal Revenue Code
- гос. фин., юр., амер. = Internal Revenue Code
Англо-русский экономический словарь.
United States Internal Revenue Code
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Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… … Wikipedia
Internal Revenue Code section 183 — Section 183 of the United States Internal Revenue Code (usc|26|183), sometimes referred to as the hobby loss rule , limits the losses that can be deducted from income which are attributable to hobbies and other not for profit activities.… … Wikipedia
Internal Revenue Code section 212 — Internal Revenue Code § 212 provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct “all in the ordinary and necessary expenses paid or incurred during the… … Wikipedia
Internal Revenue Code section 861 — Internal Revenue Code 861, usc|26|861, titled Income from sources within the United States is a provision of the Internal Revenue Code which lists The following items of gross income shall be treated as income from sources within the United… … Wikipedia
Internal Revenue Code — n. A federal statute in Title 26 of the U.S. Code setting forth laws on federal taxes, including income tax, estate tax, gift tax, excise tax, etc. abbrv. IRC The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy… … Law dictionary
Internal Revenue Code — 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… … Wikipedia
Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… … Wikipedia
Internal Revenue Code section 61 — Section 61 of the Internal Revenue Code (IRC 61, usc|26|61) defines gross income, the starting point for determining which items of income are taxable for federal income tax purposes in the United States. Section 61 states that except as… … Wikipedia
Internal Revenue Code of 1986 — The Tax Reform Act of 1986 redesignated the Internal Revenue Code of 1954 as the Internal Revenue Code of 1986 and made numerous other amendments. The 86 Act, however, did not change the overall structure of the Code. See Internal Revenue Code.… … Wikipedia
Internal Revenue Code section 1 — Section 1 of the Internal Revenue Code (usc|26|1 or simply IRC §1), titled Tax Imposed is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in… … Wikipedia
Internal Revenue Code Section 162(a) — Section 162(a) is a provision of the Internal Revenue Code, a United States taxation law. It concerns deductions for business expenses. [http://www.fourmilab.ch/ustax/www/t26 A 1 B VI 162.html] It is one of the most important provisions in the… … Wikipedia
