The product of years of Republican effort, the American tax code now blends traditional supply-side economics with President Trump’s populist 2024 campaign promises.

However, this 20% deduction, found in new Internal Revenue Code § 199A, is saddled with exclusions, phase-outs, technical issues, and uncertainties so that many well-meaning non-corporate ...

The case, Boechler v. Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a ...

Internal Revenue Code Section 181 permits a 100% deduction for the first $15 million of the cost of producing a film that is shot in the U.S. (even before the film is released). While it sounds ...

June 10, 2020 Internal Revenue Code Section 139 Can Permit Some Employers to Make Tax-Free Payments to Employees Affected by Certain Disasters Andrew Lee Kelley Drye & Warren LLP + Follow Contact ...

"In 1955, the Internal Revenue Code stood at 409,000 words. Since then, it has grown to a total of 2.4 million words: almost six times as long as it was in 1955 and almost twice as long as in 1985 ...

The Internal Revenue Code is a little like that. It is constantly tinkered with but once in a very great while, there is a reboot. The last one was in 1986.

The Internal Revenue Code is enormous but it's not the biggest title in the US Code. The most words, elements and sections are found in Title 42 (The Public Health and Welfare).