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Section 61 contains a rare example of intensive redundancy, or emphatic redundancy, in the Internal Revenue Code.That is, the parenthetical phrase "but not limited to" redundantly intensifies the significance of the phrase "all income" and the phrase "from whatever source derived."
Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.
Sebelius (2012) that Congress conditioning a state's receipt of the entirety of its federal Medicaid funds on whether said state elected to expand its Medicaid program in accordance with the Patient Protection and Affordable Care Act was an unconstitutionally coercive use of Congress's spending power.
At the end of a congressional session, the statutes enacted during that session are compiled into bound books, known as "session law" publications. The United States Statutes at Large is the name of the session law publication for U.S. Federal statutes. [1] The public laws and private laws are numbered and organized in chronological order. [2]
The full text of the IRS regulation defining constructive receipt states as follows: [2] Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable ...
The official Internal Revenue Service web site contains references to specific code sections and case law, [43] including 26 U.S.C. § 6011 (duty to file returns in general); 26 U.S.C. § 6012 (duty to file income tax returns in particular); and 26 U.S.C. § 6151 (duty to pay tax at time return is required to be filed) [44] and 26 U.S.C. § 61 ...
[1] [2] The title was fully codified into the Positive Law on October 6, 2006, when then-President George W. Bush signed Public Law 109-304 into law. [ 3 ] Portions of the U.S.C . labeled "transferred" have been moved to another title of the United States code either via an Act of Congress or by the Office of the Law Revision Counsel .
A bill to provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for the fiscal year 1988. Acronyms (colloquial) OBRA-87: Enacted by: the 100th United States Congress: Citations; Public law: 100–203: Statutes at Large: 101 Stat. 1330 thru 101 Stat. 1339: Legislative history