Law passed by Congress that specifies what income is to be taxed and how, and what may be deducted from taxable income. Court cases, regulations, revenue rules, and revenue procedures attempt to properly interpret the Internal Revenue Code. The Code has been significantly amended by tax reform acts.
Internal Revenue Code of 1986 (IRC)
| Business Dictionary: Internal Revenue Code of 1986 (IRC) |
| 5min Related Video: Internal Revenue Code of 1986 (IRC) |
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 | Code (business term) |
| Rate schedule (federal income tax) |
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 | Business Dictionary. Dictionary of Business Terms. Copyright © 2000 by Barron's Educational Series, Inc. All rights reserved. Read more |
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