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What is 26 US Code 2001?

Imposition and rate of tax. (a) Imposition. --A tax is hereby imposed on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States.

How do you cite the 26 US Code?

Document Citations APA. Copy. 26 U.S.C. - INTERNAL REVENUE CODE. [ . MLA. Copy. House of Representatives, Congress. Bluebook. Copy. INTERNAL REVENUE CODE, 26 U.S. Code 1-9834 (2009), .

What is Section 501 A of the Code?

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

What is an IRC section code?

The Internal Revenue Code (IRC) is the domestic portion of federal statutory tax law in the United States, and is under Title 26 of the United States Code (USC). The IRC has 11 subtitles, including income taxes, employment taxes, coal industry health benefits, and group health plan requirements.

What is 26 US Code Section 11?

26 USC section 11, Tax imposed. IRC section 11 imposes a tax on taxable income of corporations.

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