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The tax statutes were re-codified by an Act of Congress on February 10, 1939 as the "Internal Revenue Code" (later known as the "Internal Revenue Code of 1939"). The 1939 Code was published as volume 53, Part I, of the United States Statutes at Large and as title 26 of the United States Code.
Internal Revenue Code 861, 26 U.S.C. § 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 States", for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of Subtitle A of the Code.
A few volumes of the official 2012 edition of the United States Code. The United States Code (formally the Code of Laws of the United States of America) [1] is the official codification of the general and permanent federal statutes of the United States. [2]
He was responding to a post that showed the 2012 tax code was nearly 74,000 pages long. Gronkowski, a former tight end for the New England Patriots and Tampa Bay Buccaneers nicknamed “Gronk ...
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.
Founded in 1992 by Peter Martin and Tom Bruce, [2] [3] LII was the first law site developed on the internet. [4] LII electronically publishes on the Web the U.S. Code, U.S. Supreme Court opinions, Uniform Commercial Code, the US Code of Federal Regulations, several Federal Rules, [5] and a variety of other American primary law materials. [6]
This is a chronological, but still incomplete, list of United States federal legislation.Congress has enacted approximately 200–600 statutes during each of its 118 biennial terms so more than 30,000 statutes have been enacted since 1789.
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