Internal Revenue Code

Internal Revenue Code

Der Internal Revenue Code (IRC) ist der Hauptbestandteil des Bundessteuergesetzes der USA. Er ist nach Themen aufgebaut und umfasst die Einkommensteuer, Lohnsteuer, Schenkungsteuer, Immobiliensteuer und gesetzliche Verbrauchsteuern.

Der Internal Revenue Service (IRS) ist die Bundessteuerbehörde der Vereinigten Staaten von Amerika und dem US-Finanzministerium unterstellt. Der IRS wacht über die Einhaltung des IRC und erlässt hierzu unter anderem Regulierungsvorschriften "Proposed Regulations".

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