Internal Revenue Code (IRC)

Resource type: Glossary Item

Status: Maintained

Jurisdiction: USA

Federal tax laws are codified in the Internal Revenue Code (IRC) of 1986, enacted by Congress in Title 26 of the United States Code (www.practicallaw.com/5-383-2233). Treasury regulations (www.practicallaw.com/0-382-3882) supplement the IRC by providing the official interpretation of the IRC by the US Department of the Treasury.

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Resource ID: 2-382-3555
Products: PLC US Corporate & Securities, PLC US Finance, PLC US Glossary, PLC US Law Department
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Mergers: Tax Overview Mergers: Tax Overview (http://uslf.practicallaw.com/topic0-383-6747)
Stock Acquisitions: Tax Overview Stock Acquisitions: Tax Overview (http://uslf.practicallaw.com/topic9-383-6719)

Practice Notes

Choice of Entity: Tax Issues Choice of Entity: Tax Issues (http://uslf.practicallaw.com/topic1-382-9949)
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