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  2. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    The Internal Revenue Service (IRS) publishes detailed tables of lives by classes of assets. The deduction for depreciation is computed under one of two methods (declining balance switching to straight line or straight line) at the election of the taxpayer, with limitations. [1] See IRS Publication 946 for a 120-page guide to MACRS.

  3. Internal Revenue Service Restructuring and Reform Act of 1998

    en.wikipedia.org/wiki/Internal_Revenue_Service...

    The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III (Pub. L. 105–206 (text), 112 Stat. 685, enacted July 22, 1998), resulted from hearings held by the United States Congress in 1996 and 1997.

  4. Internal Revenue Manual - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Manual

    The IRS Internal Revenue Manual is the official source of instructions to IRS personnel relating to the organization, administration and operation of the IRS. The IRM contains directions IRS employees need to carry out their responsibilities in administering IRS obligations, such as detailed procedures for processing and examining tax returns.

  5. Internal Revenue Bulletin - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Bulletin

    The Internal Revenue Bulletin (also known as the IRB), [1] [2] is a weekly publication of the U.S. Internal Revenue Service that announces "official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest."

  6. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 162(a) of the Internal Revenue Code (26 U.S.C. § 162(a)), is part of United States taxation law.It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1]

  7. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    Chapter 1—Normal taxes and surtaxes (sections 1 through 1400U3) Chapter 2—Tax on self-employment income (sections 1401 through 1403) Chapter 3—Withholding of tax on nonresident aliens and foreign corporations (sections 1441 through 1464) Chapter 4—Taxes to enforce reporting on certain foreign accounts (sections 1471–1474)

  8. Cell division - Wikipedia

    en.wikipedia.org/wiki/Cell_division

    The cell cycle in eukaryotes: I = Interphase, M = Mitosis, G 0 = Gap 0, G 1 = Gap 1, G 2 = Gap 2, S = Synthesis, G 3 = Gap 3. Cell division is the process by which a parent cell divides into two daughter cells. [1] Cell division usually occurs as part of a larger cell cycle in which the cell

  9. Internal Revenue Code section 61 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 61 of the Internal Revenue Code (IRC 61, 26 U.S.C. § 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 "[e]xcept as otherwise provided in this subtitle, gross income means all income from whatever source derived