ppt课件-国内税收法规——德州理工大学（ internal revenue code- texas tech university）.pptVIP

Internal Revenue Code The IRC is a compilation of most of the tax statutes enacted by Congress. In tax research, the researcher’s job is to determine how the Code applies to a particular situation. The Code is not meant to read smoothly like a novel, or even like a technical newspaper or journal. Organization of the Code Knowledge of the organization of the Code helps a researcher to quickly and concisely research a particular topic. The IRC is organized into many segments, starting with broad subject matter (for ex., income taxes, estate taxes, or excise taxes) and narrowing to specific Cod