Bí-kok kok-lāi sòe-siu hoat

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美國 (Bí-kok)國內 (kok-lāi)稅收 (suè-siu) (huat) (Internal Revenue Code (IRC); 美國國內稅收法,內部稅收法; tsìng-sik ê bîng-tshing () "1986 ()ê Lāi-pōo suè-siu huat" (1986--年Bí-kok kok-lāi sòe-siu hoat; Internal Revenue Code of 1986)) 是美國聯邦 (liân-pang)法定 (huat-tīng)稅法 (suè-huat) (tax law) (ê)國內部分 (pōo-hūn)已經 (í-king) (teh) "美國法律 (huat-lu̍t)總會 (tsóng-huē)" (United States Statutes at Large) 的 ()仝款 (kāng-khuán)版本 (pán-pún) (tiong)發佈 (huat-pòo) (koh)叫做 (kiò-tsò) "美國發展 (huat-tián)" (United States Code) ()26 phiñ.[1] IRC按照 (àn-tsiàu)標題 (piau-tê) (kah)部分進行 (tsìn-hîng)局部 (kio̍k-pōo)組織 (tsoo-tsit)包括 (pau-kuat)美國所得稅 (sóo-tik-suè) (Income tax in the United States),工資稅 (kang-tsu-suè) (Payroll tax),威山稅 (ui-san-suè) (inheritance tax),贈與稅 (tsīng-ú-suè) (gift tax) 佮選擇勝 (suán-ti̍k-sìng)銷售稅 (siau-siū-suè) (物品稅 (bu̍t-phín-suè), excise); 以及 (í-ki̍p)程士 (tîng-sū)管理 (kuán-lí)。 IRC的執行 (tsip-hîng)機構 (ki-kòo)美國國稅局 (kok-suè-kio̍k) ((Internal Revenue Service (IRS)))。

註解 (Tsù-kái)[修改]

  1. Other federal tax law is contained in other titles of the United States Code, such as Title 11 (relating to bankruptcy) and Title 19 (Customs Duties).

參閱 (Tsham-ua̍t)[修改]

外部 (Guā-pōo)lên-ket[修改]

Pang-bô͘:Ill